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“营改增”实施细则新鲜出炉!建筑业有关的十一大关键点抢先看!

时间:2016-05-13

关于全面推开营业税改征增值税试点的通知

CAISHUI〔2016〕36HAO

GESHENG、ZIZHIQU、ZHIXIASHI、JIHUADANLIESHICAIZHENGTING(JU)、GUOJIASHUIWUJU、DIFANGSHUIWUJU,XINJIANGSHENGCHANJIANSHEBINGTUANCAIWUJU:

 

经国务院批准,自2016年5月1日起,在全国范围内全面推开营业税改征增值税(以下称营改增)试点,建筑业、房地产业、金融业、生活服务业等全部营业税纳税人,纳入试点范围,由缴纳营业税改为缴纳增值税。现将《营业税改征增值税试点实施办法》、《营业税改征增值税试点有关事项的规定》、《营业税改征增值税试点过渡政策的规定》和《跨境应税行为适用增值税零税率和免税政策的规定》印发你们,请遵照执行。

 

BENTONGZHIFUJIANGUIDINGDENEIRONG,CHULINGYOUGUIDINGZHIXINGSHIJIANWAI,ZI2016NIAN5YUE1RIQIZHIXING。《CAIZHENGBU GUOJIASHUIWUZONGJUGUANYUJIANGTIELUYUNSHUHEYOUZHENGYENARUYINGYESHUIGAIZHENGZENGZHISHUISHIDIANDETONGZHI》(CAISHUI〔2013〕106HAO)、《CAIZHENGBU GUOJIASHUIWUZONGJUGUANYUTIELUYUNSHUHEYOUZHENGYEYINGYESHUIGAIZHENGZENGZHISHUISHIDIANYOUGUANZHENGCEDEBUCHONGTONGZHI》(CAISHUI〔2013〕121HAO)、《CAIZHENGBU GUOJIASHUIWUZONGJUGUANYUJIANGDIANXINYENARUYINGYESHUIGAIZHENGZENGZHISHUISHIDIANDETONGZHI》(CAISHUI〔2014〕43HAO)、《CAIZHENGBU GUOJIASHUIWUZONGJUGUANYUGUOJISHUILUYUNSHUZENGZHISHUILINGSHUILVZHENGCEDEBUCHONGTONGZHI》(CAISHUI〔2014〕50HAO)HE《CAIZHENGBU GUOJIASHUIWUZONGJUGUANYUYINGSHIDENGCHUKOUFUWUSHIYONGZENGZHISHUILINGSHUILVZHENGCEDETONGZHI》(CAISHUI〔2015〕118HAO),CHULINGYOUGUIDINGDETIAOKUANWAI,XIANGYINGFEIZHI。

 

GEDIYAOGAODUZHONGSHIYINGGAIZENGSHIDIANGONGZUO,QIESHIJIAQIANGSHIDIANGONGZUODEZUZHILINGDAO,ZHOUMIANPAI,MINGQUEZEREN,CAIQUGEZHONGYOUXIAOCUOSHI,ZUOHAOSHIDIANQIANDEGEXIANGZHUNBEIYIJISHIDIANGUOCHENGZHONGDEJIANCEFENXIHEXUANCHUANJIESHIDENGGONGZUO,QUEBAOGAIGEDEPINGWEN、YOUXU、SHUNLIJINXING。YUDAOWENTIQINGJISHIXIANGCAIZHENGBUHEGUOJIASHUIWUZONGJUFANYING。

 

件 1.营业税改征增值税试点实施办法

   2.营业税改征增值税试点有关事项的规定

   3.营业税改征增值税试点过渡政策的规定

   4.跨境应税行为适用增值税零税率和免税政策的规定

财政部  国家税务总局

2016NIAN3YUE23RI

 

下面我们根据《通知》及四个附件,将涉及建筑业的主要内容整理出来(共十一个问答),以便于您快速浏览重点。

 

 

 

一、建筑业增值税税率和征收率是多少?

GENJU《TONGZHI》FUJIAN1《YINGYESHUIGAIZHENGZENGZHISHUISHIDIANSHISHIBANFA》GUIDING,JIANZHUYEDEZENGZHILVSHUILVHEZENGZHISHUIZHENGSHOULV:WEI11%HE3%。

 

DAJIAYIZHIZAITAOLUNDESHUISHOUBILI,JIUSHIZENGZHISHUISHUILV11%,ZENMEHAICHULAILE3%,ZHEIERYOUBIYAOXIANGDAJIAJIESHIYIXIA“ZENGZHISHUIZHENGSHOULV”。

 

ZENGZHISHUIZHENGSHOULVSHIZHIDUITEDINGDEHUOWUHUOTEDINGDENASHUIRENXIAOSHOUDEHUOWU、YINGSHUILAOWUZAIMOUYISHENGCHANLIUTONGHUANJIEYINGNASHUIEYUXIAOSHOUEDEBILV。YUZENGZHISHUISHUILVBUTONG,ZHENGSHOULVZHISHIJISUANNASHUIRENYINGNAZENGZHISHUISHUIEDEYIZHONGCHIDU,BUNENGTIXIANHUOWUHUOLAOWUDEZHENGTISHUISHOUFUDANSHUIPING。SHIYONGZHENGSHOULVDEHUOWUHELAOWU,YINGNAZENGZHISHUISHUIEJISUANGONGSHIWEIYINGNASHUIE=XIAOSHOUE×ZHENGSHOULV,BUDEDIKOUJINXIANGSHUIE。

 

  二、哪些建筑服务适用3%的增值税征收率?

GENJU《TONGZHI》FUJIAN1《YINGYESHUIGAIZHENGZENGZHISHUISHIDIANSHISHIBANFA》DISANSHISITIAOCHANSHU:JIANYIJISHUIFANGFADEYINGNASHUIE,SHIZHIANZHAOXIAOSHOUEHEZENGZHISHUIZHENGSHOULVJISUANDEZENGZHISHUIE,BUDEDIKOUJINXIANGSHUIE。YINGNASHUIEJISUANGONGSHI:YINGNASHUIE=XIAOSHOUE×ZHENGSHOULV。SHIDIANNASHUIRENTIGONGJIANZHUFUWUSHIYONGJIANYIJISHUIFANGFADE,YIQUDEDEQUANBUJIAKUANHEJIAWAIFEIYONGKOUCHUZHIFUDEFENBAOKUANHOUDEYUEWEIXIAOSHOUE。

 

HUANJUHUASHUO:SHIYONGJIANYIJISHUIFANGFAJISHUIDE,JIUKESHIYONG3%DEZENGZHISHUIZHENGSHOULV,AN3%DEBILIJIAOSHUI,TONGSHIBUDEDIKOUJINXIANGSHUIE。

 

NEIWENTIYOULAILE,JUTISHINAXIEJIANZHUFUWUSHISHIYONGYUJIANYIJISHUIFANGFAJISHUINI?

 

  三、哪些建筑服务适用简易计税方法计税?

GENJU《TONGZHI》FUJIAN1《YINGYESHUIGAIZHENGZENGZHISHUISHIDIANSHISHIBANFA》HEFUJIAN2《YINGYESHUIGAIZHENGZENGZHISHUISHIDIANYOUGUANSHIXIANGDEGUIDING》GUIDING,YOURUXIAJIZHONGQINGKUANG。

 

1、XIAOGUIMONASHUIRENFASHENGYINGSHUIXINGWEISHIYONGJIANYIJISHUIFANGFAJISHUI。

 

2、一般纳税人以清包工方式提供的建筑服务,可以选择适用简易计税方法计税。以清包工方式提供建筑服务,是指施工方不采购建筑工程所需的材料或只采购辅助材料,并收取人工费、管理费或者其他费用的建筑服务。

 

3、一般纳税人为甲供工程提供的建筑服务,可以选择适用简易计税方法计税。甲供工程,是指全部或部分设备、材料、动力由工程发包方自行采购的建筑工程。

 

4、YIBANNASHUIRENWEIJIANZHUGONGCHENGLAOXIANGMUTIGONGDEJIANZHUFUWU,KEYIXUANZESHIYONGJIANYIJISHUIFANGFAJISHUI。

 

  四、建筑工程老项目是如何规定的?

JIANZHUGONGCHENGLAOXIANGMU,SHIZHI:

(1)《JIANZHUGONGCHENGSHIGONGXUKEZHENG》ZHUMINGDEHETONGKAIGONGRIQIZAI2016NIAN4YUE30QIANDEJIANZHUGONGCHENGXIANGMU;

(2)WEIQUDE《JIANZHUGONGCHENGSHIGONGXUKEZHENG》DE,JIANZHUGONGCHENGCHENGBAOHETONGZHUMINGDEKAIGONGRIQIZAI2016NIAN4YUE30RIQIANDEJIANZHUGONGCHENGXIANGMU。

 

  五、建筑服务发生地与机构所在地不同,如何纳税?

1、YIBANNASHUIRENKUAXIAN(SHI)TIGONGJIANZHUFUWU,SHIYONGYIBANJISHUIFANGFAJISHUIDE,YINGYIQUDEDEQUANBUJIAKUANHEJIAWAIFEIYONGWEIXIAOSHOUEJISUANYINGNASHUIE。NASHUIRENYINGYIQUDEDEQUANBUJIAKUANHEJIAWAIFEIYONGKOUCHUZHIFUDEFENBAOKUANHOUDEYUE,ANZHAO2%DEYUZHENGLVZAIJIANZHUFUWUFASHENGDIYUJIAOSHUIKUANHOU,XIANGJIGOUSUOZAIDIZHUGUANSHUIWUJIGUANJINXINGNASHUISHENBAO。

 

2、YIBANNASHUIRENKUAXIAN(SHI)TIGONGJIANZHUFUWU,XUANZESHIYONGJIANYIJISHUIFANGFAJISHUIDE,YINGYIQUDEDEQUANBUJIAKUANHEJIAWAIFEIYONGKOUCHUZHIFUDEFENBAOKUANHOUDEYUEWEIXIAOSHOUE,ANZHAO3%DEZHENGSHOULVJISUANYINGNASHUIE。NASHUIRENYINGANZHAOSHANGSHUJISHUIFANGFAZAIJIANZHUFUWUFASHENGDIYUJIAOSHUIKUANHOU,XIANGJIGOUSUOZAIDIZHUGUANSHUIWUJIGUANJINXINGNASHUISHENBAO。

 

3、SHIDIANNASHUIRENZHONGDEXIAOGUIMONASHUIREN(YIXIACHENGXIAOGUIMONASHUIREN)KUAXIAN(SHI)TIGONGJIANZHUFUWU,YINGYIQUDEDEQUANBUJIAKUANHEJIAWAIFEIYONGKOUCHUZHIFUDEFENBAOKUANHOUDEYUEWEIXIAOSHOUE,ANZHAO3%DEZHENGSHOULVJISUANYINGNASHUIE。NASHUIRENYINGANZHAOSHANGSHUJISHUIFANGFAZAIJIANZHUFUWUFASHENGDIYUJIAOSHUIKUANHOU,XIANGJIGOUSUOZAIDIZHUGUANSHUIWUJIGUANJINXINGNASHUISHENBAO。

 

4、YIBANNASHUIRENKUASHENG(ZIZHIQU、ZHIXIASHIHUOZHEJIHUADANLIESHI)TIGONGJIANZHUFUWUHUOZHEXIAOSHOU、CHUZUQUDEDEYUJIGOUSUOZAIDIBUZAITONGYISHENG(ZIZHIQU、ZHIXIASHIHUOZHEJIHUADANLIESHI)DEBUDONGCHAN,ZAIJIGOUSUOZAIDISHENBAONASHUISHI,JISUANDEYINGNASHUIEXIAOYUYIYUJIAOSHUIE,QIECHAEJIAODADE,YOUGUOJIASHUIWUZONGJUTONGZHIJIANZHUFUWUFASHENGDIHUOZHEBUDONGCHANSUOZAIDISHENGJISHUIWUJIGUAN,ZAIYIDINGSHIQINEIZANTINGYUJIAOZENGZHISHUI。

 

  六、进项税额中不动产如何抵扣销项税?

SHIYONGYIBANJISHUIFANGFADESHIDIANNASHUIREN,2016NIAN5YUE1RIHOUQUDEBINGZAIHUIJIZHIDUSHANGANGUDINGZICHANHESUANDEBUDONGCHANHUOZHE2016NIAN5YUE1RIHOUQUDEDEBUDONGCHANZAIJIANGONGCHENG,QIJINXIANGSHUIEYINGZIQUDEZHIRIQIFEN2NIANCONGXIAOXIANGSHUIEZHONGDIKOU,DIYINIANDIKOUBILIWEI60%,DIERNIANDIKOUBILIWEI40%。

 

QUDEBUDONGCHAN,BAOKUOYIZHIJIEGOUMAI、JIESHOUJUANZENG、JIESHOUTOUZIRUGU、ZIJIANYIJIDIZHAIDENGGEZHONGXINGSHIQUDEBUDONGCHAN,BUBAOKUOFANGDICHANKAIFAQIYEZIXINGKAIFADEFANGDICHANXIANGMU。

 

RONGZIZURUDEBUDONGCHANYIJIZAISHIGONGXIANCHANGXIUJIANDELINSHIJIANZHUWU、GOUZHUWU,QIJINXIANGSHUIEBUSHIYONGSHANGSHUFEN2NIANDIKOUDEGUIDING。

 

  七、建筑业哪些可以免征增值税?

1、GONGCHENGXIANGMUZAIJINGWAIDEJIANZHUFUWU。

2、GONGCHENGXIANGMUZAIJINGWAIDEGONGCHENGJIANLIFUWU。

3、GONGCHENG、KUANGCHANZIYUANZAIJINGWAIDEGONGCHENGKANCHAKANTANFUWU。

 

  八、什么是建筑业纳税人和扣缴义务人?

DANWEIYICHENGBAO、CHENGZU、GUAKAOFANGSHIJINGYINGDE,CHENGBAOREN、CHENGZUREN、GUAKAOREN(YIXIATONGCHENGCHENGBAOREN)YIFABAOREN、CHUZUREN、BEIGUAKAOREN(YIXIATONGCHENGFABAOREN)MINGYIDUIWAIJINGYINGBINGYOUFABAORENCHENGDANXIANGGUANFALVZERENDE,YIGAIFABAORENWEINASHUIREN。FOUZE,YICHENGBAORENWEINASHUIREN。

 

  九、纳税与扣缴义务发生时间如何确定?

1、NASHUIRENFASHENGYINGSHUIXINGWEIBINGSHOUQIXIAOSHOUKUANXIANGHUOZHEQUDESUOQUXIAOSHOUKUANXIANGPINGJUDEDANGTIAN;XIANKAIJUFAPIAODE,WEIKAIJUFAPIAODEDANGTIAN。

 

2、NASHUIRENTIGONGJIANZHUFUWU、ZULINFUWUCAIQUYUSHOUKUANFANGSHIDE,QINASHUIYIWUFASHENGSHIJIANWEISHOUDAOYUSHOUKUANDEDANGTIAN。

 

3、ZENGZHISHUIKOUJIAOYIWUFASHENGSHIJIANWEINASHUIRENZENGZHISHUINASHUIYIWUFASHENGDEDANGTIAN。

 

  十、纳税地点如何确定?

1、GUDINGYEHUYINGDANGXIANGQIJIGOUSUOZAIDIHUOZHEJUZHUDIZHUGUANSHUIWUJIGUANSHENBAONASHUI。ZONGJIGOUHEFENZHIJIGOUBUZAITONGYIXIAN(SHI)DE,YINGDANGFENBIEXIANGGEZISUOZAIDIDEZHUGUANSHUIWUJIGUANSHENBAONASHUI;JINGCAIZHENGBUHEGUOJIASHUIWUZONGJUHUOZHEQISHOUQUANDECAIZHENGHESHUIWUJIGUANPIZHUN,KEYIYOUZONGJIGOUHUIZONGXIANGZONGJIGOUSUOZAIDIDEZHUGUANSHUIWUJIGUANSHENBAONASHUI。

 

2、FEIGUDINGYEHUYINGDANGXIANGYINGSHUIXINGWEIFASHENGDIZHUGUANSHUIWUJIGUANSHENBAONASHUI;WEISHENBAONASHUIDE,YOUQIJIGOUSUOZAIDIHUOZHEJUZHUDIZHUGUANSHUIWUJIGUANBUZHENGSHUIKUAN。

 

3、QITAGERENTIGONGJIANZHUFUWU,XIAOSHOUHUOZHEZULINBUDONGCHAN,ZHUANRANGZIRANZIYUANSHIYONGQUAN,YINGXIANGJIANZHUFUWUFASHENGDI、BUDONGCHANSUOZAIDI、ZIRANZIYUANSUOZAIDIZHUGUANSHUIWUJIGUANSHENBAONASHUI。

 

4、KOUJIAOYIWURENYINGDANGXIANGQIJIGOUSUOZAIDIHUOZHEJUZHUDIZHUGUANSHUIWUJIGUANSHENBAOJIAONAKOUJIAODESHUIKUAN。

 

  十一、建筑服务包含哪些类服务?

JIANZHUFUWU,SHIZHIGELEIJIANZHUWU、GOUZHUWUJIQIFUSHUSHESHIDEJIANZAO、XIUSHAN、ZHUANGSHI,XIANLU、GUANDAO、SHEBEI、SHESHIDENGDEANZHUANGYIJIQITAGONGCHENGZUOYEDEYEWUHUODONG。BAOKUOGONGCHENGFUWU、ANZHUANGFUWU、XIUSHANFUWU、ZHUANGSHIFUWUHEQITAJIANZHUFUWU。

 

1、工程服务。

GONGCHENGFUWU,SHIZHIXINJIAN、GAIJIANGEZHONGJIANZHUWU、GOUZHUWUDEGONGCHENGZUOYE,BAOKUOYUJIANZHUWUXIANGLIANDEGEZHONGSHEBEIHUOZHEZHIZHU、CAOZUOPINGTAIDEANZHUANGHUOZHEZHUANGSHEGONGCHENGZUOYE,YIJIGEZHONGYAOLUHEJINSHUJIEGOUGONGCHENGZUOYE。

 

2、安装服务。

ANZHUANGFUWU,SHIZHISHENGCHANSHEBEI、DONGLISHEBEI、QIZHONGSHEBEI、YUNSHUSHEBEI、CHUANDONGSHEBEI、YILIAOSHIYANSHEBEIYIJIQITAGEZHONGSHEBEI、SHESHIDEZHUANGPEI、ANZHIGONGCHENGZUOYE,BAOKUOYUBEIANZHUANGSHEBEIXIANGLIANDEGONGZUOTAI、TIZI、LANGANDEZHUANGSHEGONGCHENGZUOYE,YIJIBEIANZHUANGSHEBEIDEJUEYUAN、FANGFU、BAOWEN、YOUQIDENGGONGCHENGZUOYE。

GUDINGDIANHUA、YOUXIANDIANSHI、KUANDAI、SHUI、DIAN、RANQI、NUANQIDENGJINGYINGZHEXIANGYONGHUSHOUQUDEANZHUANGFEI、CHUZHUANGFEI、KAIHUFEI、KUORONGFEIYIJILEISISHOUFEI,ANZHAOANZHUANGFUWUJIAONAZENGZHISHUI。

 

3、修缮服务。

XIUSHANFUWU,SHIZHIDUIJIANZHUWU、GOUZHUWUJINXINGXIUBU、JIAGU、YANGHU、GAISHAN,SHIZHIHUIFUYUANLAIDESHIYONGJIAZHIHUOZHEYANZHANGQISHIYONGQIXIANDEGONGCHENGZUOYE。

 

4、装饰服务。

ZHUANGSHIFUWU,SHIZHIDUIJIANZHUWU、GOUZHUWUJINXINGXIUSHIZHUANGXIU,SHIZHIMEIGUANHUOZHEJUYOUTEDINGYONGTUDEGONGCHENGZUOYE。

 

5、其他建筑服务。

QITAJIANZHUFUWU,SHIZHISHANGLIEGONGCHENGZUOYEZHIWAIDEGEZHONGGONGCHENGZUOYEFUWU,RUZUANJING(DAJING)、CHAICHUJIANZHUWUHUOZHEGOUZHUWU、PINGZHENGTUDI、YUANLINLVHUA、SHUJUN(BUBAOKUOHANGDAOSHUJUN)、JIANZHUWUPINGYI、DAJIAOSHOUJIA、BAOPO、KUANGSHANCHUANKONG、BIAOMIANFUZHEWU(BAOKUOYANCENG、TUCENG、SHACENGDENG)BOLIHEQINGLIDENGGONGCHENGZUOYE。

 

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