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重要!发布15条新政策,不看根本没法干活,7月马上要用

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成交!每周2.5天,每人每月1340元,减少社会保障,减税.

PART

01

1.小规模10万元免征增值税

从2019年1月1日到2021年12月31日,小规模增值税纳税人月销售额不得超过10万元(一季度一个纳税期,季度销售额不超过30万元)。免征增值税。

第二,企业所得税至少是5%的税负

从2019年1月1日到2021年12月31日,小微利企业的应纳税所得额不得超过100万元,应纳税所得额减少25%,企业所得税款应按20%的税率缴纳。应税所得部分超过100万元但不超过300万元的,应纳税所得额减少50%,企业所得税按20%的比例缴纳。

轻松一块业务。

4.小规模六税和两次额外减少50%

从2019年1月1日到2021年12月31日,减少增值税,资源税,城市维护建设税,财产税,城市土地使用税,印花税和耕地占用税的小规模纳税人根据税额的50%。附教育费和当地教育。

PART

02

5.国内机票可以扣除增值税

从4月1日起,可计算机票,火车票和带有旅客识别信息的公交车票,并扣除增值税。无需认证!

纳税人未取得增值税专用发票的,应当按照下列规定确定进项税:

1.获取增值税电子普通发票,即发票上注明的税额;

2.取得注明旅客身份信息的航空运输电子客票行程单的,为按照下列公式计算进项税额:

航空旅客运输进项税额=(票价+燃油附加费)÷(1 + 9%)×9%

3.取得注明旅客身份信息的铁路车票的,为按照下列公式计算的进项税额:

铁路旅客运输进项税额=票面金额÷(1 + 9%)×9%

4.取得注明旅客身份信息的公路,水路等其他客票的,按照下列公式计算进项税额:

公路,水路等其他旅客运输进项税额=票面金额÷(1 + 3%)×3%

六,一般纳税人增值税申报表精简了

废止部分申报表附列资料:

一是废止原《增值税纳税申报表附列资料(五)》(以下简称《附列资料(五)》)。

二是废止原《营改增税负分析测算明细表》。

纳税人自2019年5月1日起无需填报上述两张附表。

七,购进不动产允许一次性抵扣了

自2019年4月1日起,纳税人取得不动产或者不动产在建工程的进项税额不再分2年抵扣。此前按照上述规定尚未抵扣完毕的待抵扣进项税额,可自2019年4月税款所属期起从销项税额中抵扣。

八,增值税加计抵减政策来了

自2019年4月1日至2021年12月31日,允许生产,生活性服务业纳税人按照当期可抵扣进项税额加计10%,抵减应纳税额(以下称加计抵减政策)

XXThe term "taxpayer of production and living service industry" refers to taxpayers who provide postal services, telecommunications services, modern services, and life services (hereinafter referred to as four services) with sales accounting for more than 50% of total sales.

PART

03

IX. Comprehensive trial of the VAT refund system at the end of the period

From April 1, 2019, the tax refund system for the end of the VAT period will be tested.

(2) The incremental tax credit referred to in this announcement refers to the newly added end-of-tax tax amount compared with the end of March 2019.

(3) The incremental tax allowance that the taxpayer is allowed to refund in the current period shall be calculated according to the following formula:

Allowed refund of incremental tax credit=incremental tax credit × input component ratio × 60%

The proportion of the input component is the special value-added tax invoice (including the unified invoice for tax-controlled motor vehicle sales) that has been deducted during the period from April 2019 to the time when the tax refund was applied for, and the customs-imported VAT special payment certificate and tax payment The amount of VAT indicated in the tax payment certificate accounts for the proportion of all the deductible input tax in the same period.

10. The rate of VAT declines from April 1st

1. The VAT general taxpayer (hereinafter referred to as the taxpayer) is subject to VAT taxable sales or imported goods. If the original 16% tax rate is applied, the tax rate is adjusted to 13%; if the original 10% tax rate is applied, the tax rate is adjusted to 9%.

2. If the taxpayer purchases agricultural products, the original 10% deduction rate shall be applied, and the deduction rate shall be adjusted to 9%. The taxpayer purchases the agricultural products used for the production or entrustment of processing 13% of the tax rate goods, and calculates the input tax amount according to the 10% deduction rate.

3. For export goods services with a 16% tax rate and an export tax rebate rate of 16%, the export tax rebate rate is adjusted to 13%; the original 10% tax rate and export tax rebate rate of 10% of export goods, cross-border taxable behavior, export The tax rebate rate is adjusted to 9%.

xx11.允许一次扣除少于500万的固定资产

对于企业自2018年1月1日至2020年12月31日新购的设备和设备,如果单位价值低于500万元,则在计算应纳税所得额时,扣除当期所列一次性费用。折旧不再每年计算。

12.小型和微型企业银行贷款免征印花税

2014年11月1日至2020年12月31日,金融机构与小型微型企业签订了免征印花税的贷款合同。

PART

04

企业免于剩余保险

自2017年4月1日起,残疾人就业保障范围将被免除。自工商企业注册之日起三年内,共有20名员工(包括)的员工人数将调整为30名员工。 (包括)以下公司。调整豁免范围后,工商登记少于3年,现任职工人数不超过30人的企业,可以在剩余期间免除残疾人就业保障。

一般纳税人仍然可以转移到小规模只有一块可以。件:

一般纳税人,累计销售额连续12个月(一个月的税率为一个月)或连续四个季度(一个季度的一个纳税期)未超过500万元。

15张小型自营门票扩展到8个行业

小规模纳税人将从住宿业,法医咨询业,建筑业,工业,信息传输,软件和信息技术服务到租赁和商业服务,科研和技术服务发行自行发行的增值税专用发票。住宅服务,维修和其他服务。上述八个小规模纳税人(以下简称“试点纳税人”)需缴纳增值税纳税行为。如果他们需要开具增值税专用发票,他们可以使用增值税发票管理系统发行自己的增值税发票。

提醒:

Although there are many accounting policies, candidates can prepare for the 2020 accounting exams and avoid the individual content of the New Deal.

In addition to the above 15 tax reduction policies, there are also several new policies released in July. Let's explain to you today, everyone should try to be knowledgeable.

PART

05

1. The State Administration of Taxation announces that if the information is not uniform, it can be directly written off and will be implemented on July 1.

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File content focus:

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Second, the vehicle purchase tax law was officially implemented on July 1, 2019. The tax rate is 10%!

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A picture of the vehicle purchase tax law:

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Summary:

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2019 is a year for private enterprises to take off. 2019 is a year of transformation of private enterprises. 2019 is also a year for private enterprises to comply with regulations and regulate development. Of course, in 2019, private enterprises will also walk in a difficult way. One year.

Entrepreneurs are advised to seize opportunities, keep up with policies, use preferential policies, enjoy and enjoy, and build a century-old store with a Chinese and even the world, and realize its own value while creating more value for the country!

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