BUZHIBUJUESHUIJU2019NIANSHUIJUYIJINGFABULEZHEMEDUOZHENGCELE!ZUIZHUYAODESHIZHE22TIAOCAIWUXINZHENGNIDOUZHIDAOLEMA,HUANBUZHIDAODEHUIJIYAOMASHANGXUEXILE!XIANZAIXUEWAN,11YUEJIUNENGYONGDESHANG!

a.jpg

一、小規模10萬元免增值稅

2019NIAN1YUE1RIZHI2021NIAN12YUE31RI,ZENGZHISHUIXIAOGUIMONASHUIRENHEJIYUEXIAOSHOUEBUCHAOGUO10WANYUAN(YI1GEJIDUWEI1GENASHUIQIDE,JIDUXIAOSHOUEWEICHAOGUO30WANYUAN)DE,MIANZHENGZENGZHISHUI。

二、企業所得稅最低5%稅負

四肖三期内3必出一期中精准四肖2019NIAN1YUE1RIZHI2021NIAN12YUE31RI,DUIXIAOXINGWEILIQIYENIANYINGNASHUISUODEEBUCHAOGUO100WANYUANDEBUFEN,JIANAN25%JIRUYINGNASHUISUODEE,AN20%DESHUILVJIAONAQIYESUODESHUI;DUINIANYINGNASHUISUODEECHAOGUO100WANYUANDANBUCHAOGUO300WANYUANDEBUFEN,JIANAN50%JIRUYINGNASHUISUODEE,AN20%DESHUILVJIAONAQIYESUODESHUI。

三、小型微利企業條件放寬了

XIAOXINGWEILIQIYESHIZHICONGSHIGUOJIAFEIXIANZHIHEJINZHIXINGYE,QIETONGSHIFUHENIANDUYINGNASHUISUODEEBUCHAOGUO300WANYUAN、CONGYERENSHUBUCHAOGUO300REN、ZICHANZONGEBUCHAOGUO5000WANYUANDENGSANGETIAOJIANDEQIYE。

四、小規模六稅兩附加減按50%

2019NIAN1YUE1RIZHI2021NIAN12YUE31RI,DUIZENGZHISHUIXIAOGUIMONASHUIREN,ANZHAOSHUIEDE50%JIANZHENGZIYUANSHUI、CHENGSHIWEIHUJIANSHESHUI、FANGCHANSHUI、CHENGZHENTUDISHIYONGSHUI、YINHUASHUI、GENGDIZHANYONGSHUIHEJIAOYUFEIFUJIA、DIFANGJIAOYUFUJIA。

五、國內車票可以抵扣增值稅了 

四肖三期内3必出一期中精准四肖4YUE1RIQI,QUDEZHUMINGLVKESHENFENXINXIDEFEIJIPIAO、HUOCHEPIAO、QICHEPIAODENGKEJISUANDIKOUZENGZHISHUI,WUXURENZHENG!NASHUIRENWEIQUDEZENGZHISHUIZHUANYONGFAPIAODE,ZANANZHAOYIXIAGUIDINGQUEDINGJINXIANGSHUIE:

1.QUDEZENGZHISHUIDIANZIPUTONGFAPIAODE,WEIFAPIAOSHANGZHUMINGDESHUIE;

四肖三期内3必出一期中精准四肖2.QUDEZHUMINGLVKESHENFENXINXIDEHANGKONGYUNSHUDIANZIKEPIAOXINGCHENGDANDE,WEIANZHAOXIALIEGONGSHIJISUANJINXIANGSHUIE:HANGKONGLVKEYUNSHUJINXIANGSHUIE=(PIAOJIA+RANYOUFUJIAFEI)÷(1+9%)×9%

四肖三期内3必出一期中精准四肖3.QUDEZHUMINGLVKESHENFENXINXIDETIELUCHEPIAODE,WEIANZHAOXIALIEGONGSHIJISUANDEJINXIANGSHUIE:TIELULVKEYUNSHUJINXIANGSHUIE=PIAOMIANJINE÷(1+9%)×9%

4.QUDEZHUMINGLVKESHENFENXINXIDEGONGLU、SHUILUDENGQITAKEPIAODE,ANZHAOXIALIEGONGSHIJISUANJINXIANGSHUIE:GONGLU、SHUILUDENGQITALVKEYUNSHUJINXIANGSHUIE=PIAOMIANJINE÷(1+3%)×3%

六、一般納稅人增值稅申報表精簡了

廢止部分申報表附列資料:
一是廢止原《增值稅納稅申報表附列資料(五)》(以下簡稱《附列資料(五)》)。
二是廢止原《營改增稅負分析測算明細表》。

NASHUIRENZI2019NIAN5YUE1RIQIWUXUTIANBAOSHANGSHULIANGZHANGFUBIAO。

七、購進不動產允許一次性抵扣了

ZI2019NIAN4YUE1RIQI,NASHUIRENQUDEBUDONGCHANHUOZHEBUDONGCHANZAIJIANGONGCHENGDEJINXIANGSHUIEBUZAIFEN2NIANDIKOU。CIQIANANZHAOSHANGSHUGUIDINGSHANGWEIDIKOUWANBIDEDAIDIKOUJINXIANGSHUIE,KEZI2019NIAN4YUESHUIKUANSUOSHUQIQICONGXIAOXIANGSHUIEZHONGDIKOU。

八、增值稅加計抵減政策來了

四肖三期内3必出一期中精准四肖ZI2019NIAN4YUE1RIZHI2021NIAN12YUE31RI,YUNXUSHENGCHAN、SHENGHUOXINGFUWUYENASHUIRENANZHAODANGQIKEDIKOUJINXIANGSHUIEJIAJI10%,DIJIANYINGNASHUIE(YIXIACHENGJIAJIDIJIANZHENGCE)。

SUOCHENGSHENGCHAN、SHENGHUOXINGFUWUYENASHUIREN,SHIZHITIGONGYOUZHENGFUWU、DIANXINFUWU、XIANDAIFUWU、SHENGHUOFUWU(YIXIACHENGSIXIANGFUWU)QUDEDEXIAOSHOUEZHANQUANBUXIAOSHOUEDEBIZHONGCHAOGUO50%DENASHUIREN。

九、全面試行增值稅期末留抵退稅制度

四肖三期内3必出一期中精准四肖ZI2019NIAN4YUE1RIQI,SHIXINGZENGZHISHUIQIMOLIUDISHUIETUISHUIZHIDU。

(YI)ZI2019NIAN4YUESHUIKUANSUOSHUQIQI,LIANXULIUGEYUE(ANJINASHUIDE,LIANXULIANGGEJIDU)ZENGLIANGLIUDISHUIEJUNDAYULING,QIEDILIUGEYUEZENGLIANGLIUDISHUIEBUDIYU50WANYUAN;

四肖三期内3必出一期中精准四肖(ER)BENGONGGAOSUOCHENGZENGLIANGLIUDISHUIE,SHIZHIYU2019NIAN3YUEDIXIANGBIXINZENGJIADEQIMOLIUDISHUIE。

(SAN)NASHUIRENDANGQIYUNXUTUIHUANDEZENGLIANGLIUDISHUIE,ANZHAOYIXIAGONGSHIJISUAN:

四肖三期内3必出一期中精准四肖YUNXUTUIHUANDEZENGLIANGLIUDISHUIE=ZENGLIANGLIUDISHUIE×JINXIANGGOUCHENGBILI×60%

四肖三期内3必出一期中精准四肖JINXIANGGOUCHENGBILI,WEI2019NIAN4YUEZHISHENQINGTUISHUIQIANYISHUIKUANSUOSHUQINEIYIDIKOUDEZENGZHISHUIZHUANYONGFAPIAO(HANSHUIKONGJIDONGCHEXIAOSHOUTONGYIFAPIAO)、HAIGUANJINKOUZENGZHISHUIZHUANYONGJIAOKUANSHU、JIEJIAOSHUIKUANWANSHUIPINGZHENGZHUMINGDEZENGZHISHUIEZHANTONGQIQUANBUYIDIKOUJINXIANGSHUIEDEBIZHONG。

十、4月1日起增值稅率降率了

四肖三期内3必出一期中精准四肖YI、ZENGZHISHUIYIBANNASHUIREN(YIXIACHENGNASHUIREN)FASHENGZENGZHISHUIYINGSHUIXIAOSHOUXINGWEIHUOZHEJINKOUHUOWU,YUANSHIYONG16%SHUILVDE,SHUILVDIAOZHENGWEI13%;YUANSHIYONG10%SHUILVDE,SHUILVDIAOZHENGWEI9%。

四肖三期内3必出一期中精准四肖ER、NASHUIRENGOUJINNONGCHANPIN,YUANSHIYONG10%KOUCHULVDE,KOUCHULVDIAOZHENGWEI9%。NASHUIRENGOUJINYONGYUSHENGCHANHUOZHEWEITUOJIAGONG13%SHUILVHUOWUDENONGCHANPIN,ANZHAO10%DEKOUCHULVJISUANJINXIANGSHUIE。

SAN、YUANSHIYONG16%SHUILVQIECHUKOUTUISHUILVWEI16%DECHUKOUHUOWULAOWU,CHUKOUTUISHUILVDIAOZHENGWEI13%;YUANSHIYONG10%SHUILVQIECHUKOUTUISHUILVWEI10%DECHUKOUHUOWU、KUAJINGYINGSHUIXINGWEI,CHUKOUTUISHUILVDIAOZHENGWEI9%。

十一、500萬以下固定資產允許一次性扣除

QIYEZAI2018NIAN1YUE1RIZHI2020NIAN12YUE31RIQIJIANXINGOUJINDESHEBEI、QIJU,DANWEIJIAZHIBUCHAOGUO500WANYUANDE,YUNXUYICIXINGJIRUDANGQICHENGBENFEIYONGZAIJISUANYINGNASHUISUODEESHIKOUCHU,BUZAIFENNIANDUJISUANZHEJIU。

十二、小微企業銀行借款免征印花稅

2014NIAN11YUE1RIZHI2020NIAN12YUE31RI,JINRONGJIGOUYUXIAOXING、WEIXINGQIYEQIANDINGJIEKUANHETONGMIANZHENGYINHUASHUI。

十三、符合條件企業免征殘保金

四肖三期内3必出一期中精准四肖ZI2017NIAN4YUE1RIQI,JIANGCANJIRENJIUYEBAOZHANGJINMIANZHENGFANWEI,YOUZIGONGSHANGZHUCEDENGJIZHIRIQI3NIANNEI,ZAIZHIZHIGONGZONGSHU20REN(HAN)YIXIAXIAOWEIQIYE,DIAOZHENGWEIZAIZHIZHIGONGZONGSHU30REN(HAN)YIXIADEQIYE。DIAOZHENGMIANZHENGFANWEIHOU,GONGSHANGZHUCEDENGJIWEIMAN3NIAN、ZAIZHIZHIGONGZONGSHU30REN(HAN)YIXIADEQIYE,KEZAISHENGYUSHIQINEIANGUIDINGMIANZHENGCANJIRENJIUYEBAOZHANGJIN。

十四、符合條件一般納稅人仍可轉小規模

四肖三期内3必出一期中精准四肖JINNIANDIZHIQIAN,FUHETIAOJIANDEYIBANNASHUIRENRENGKEYIJIXUXUANZEZHUANWEIXIAOGUIMO!QIANTISHIBIXUFUHEYIDINGDETIAOJIANCAIKEYI。

TIAOJIAN:ZHUANDENGJIRIQIANLIANXU12GEYUE(YI1GEYUEWEI1GENASHUIQI)HUOZHELIANXU4GEJIDU(YI1GEJIDUWEI1GENASHUIQI)LEIJIXIAOSHOUEWEICHAOGUO500WANYUANDEYIBANNASHUIREN。

十五、小規模自開專票擴大至8個行業 

四肖三期内3必出一期中精准四肖JIANGXIAOGUIMONASHUIRENZIXINGKAIJUZENGZHISHUIZHUANYONGFAPIAOSHIDIANFANWEIYOUZHUSUYE,JIANZHENGZIXUNYE,JIANZHUYE,GONGYE,XINXICHUANSHU、RUANJIANHEXINXIJISHUFUWUYE,KUODAZHIZULINHESHANGWUFUWUYE,KEXUEYANJIUHEJISHUFUWUYE,JUMINFUWU、XIULIHEQITAFUWUYE。SHANGSHU8GEXINGYEXIAOGUIMONASHUIREN(YIXIACHENG“SHIDIANNASHUIREN”)FASHENGZENGZHISHUIYINGSHUIXINGWEI,XUYAOKAIJUZENGZHISHUIZHUANYONGFAPIAODE,KEYIZIYUANSHIYONGZENGZHISHUIFAPIAOGUANLIXITONGZIXINGKAIJU。

十六、部分先進制造業增值稅期末留抵退稅四肖三期内3必出一期中精准四肖(財政部 稅務總局公告2019年第84號)

四肖三期内3必出一期中精准四肖ZI2019NIAN6YUE1RIQI,TONGSHIFUHEYIXIATIAOJIANDEBUFENXIANJINZHIZAOYENASHUIREN,KEYIZI2019NIAN7YUEJIYIHOUNASHUISHENBAOQIXIANGZHUGUANSHUIWUJIGUANSHENQINGTUIHUANZENGLIANGLIUDISHUIE:

1.增量留抵稅額大于零;
2.納稅信用等級為A級或者B級;
3.申請退稅前36個月未發生騙取留抵退稅、出口退稅或虛開增值稅專用發票情形;
4.申請退稅前36個月未因偷稅被稅務機關處罰兩次及以上;
5.自2019年4月1日起未享受即征即退、先征后返(退)政策;

6.YUNXUTUIHUANDEZENGLIANGLIUDISHUIE=ZENGLIANGLIUDISHUIExJINXIANGGOUCHENGBILI。

十七、10月1日起,生活性服務業增值稅加計抵減政策明確了!

四肖三期内3必出一期中精准四肖SHENGHUOXINGFUWUYENASHUIRENYINGANZHAODANGQIKEDIKOUJINXIANGSHUIEDE15%JITIDANGQIJIAJIDIJIANE。ANZHAOXIANXINGGUIDINGBUDECONGXIAOXIANGSHUIEZHONGDIKOUDEJINXIANGSHUIE,BUDEJITIJIAJIDIJIANE;YIANZHAO15%JITIJIAJIDIJIANEDEJINXIANGSHUIE,ANGUIDINGZUOJINXIANGSHUIEZHUANCHUDE,YINGZAIJINXIANGSHUIEZHUANCHUDANGQI,XIANGYINGDIAOJIANJIAJIDIJIANE。

四肖三期内3必出一期中精准四肖JISUANGONGSHIRUXIA:DANGQIJITIJIAJIDIJIANE=DANGQIKEDIKOUJINXIANGSHUIE×15%DANGQIKEDIJIAN

JIAJIDIJIANE=SHANGQIMOJIAJIDIJIANEYUE+DANGQIJITIJIAJIDIJIANE-DANGQIDIAOJIANJIAJIDIJIANE

FUHE《CAIZHENGBUSHUIWUZONGJUGUANYUMINGQUESHENGHUOXINGFUWUYEZENGZHISHUIJIAJIDIJIANZHENGCEDEGONGGAO》(CAIZHENGBUSHUIWUZONGJUGONGGAO2019NIANDI87HAO)GUIDINGDESHENGHUOXINGFUWUYENASHUIREN,YINGZAINIANDUSHOUCIQUERENSHIYONG15%JIAJIDIJIANZHENGCESHI,TONGGUODIANZISHUIWUJU(HUOQIANWANGBANSHUIFUWUTING)TIJIAO《SHIYONG15%JIAJIDIJIANZHENGCEDESHENGMING》(JIANFUJIAN)。

aa.jpg

提醒:雖然會計政策比較多,考生們在備考2020年會計類考試的時候可以安心備考,避開新政的個別內容即可。

除了以上17種減稅政策,有幾個重要的財稅政策布,今天一起給大家說明一下,10月份也沒幾天了,大家盡量做到溫故知新。
十八、利潤表和資產負債表又改了!

四肖三期内3必出一期中精准四肖CAIZHENGBUFABULE《GUANYUXIUDINGYINFAHEBINGCAIWUBAOBIAOGESHI(2019BAN)DETONGZHI 》,XIANXINGDECAIWUBAOBIAOGESHIJINXINGJIAODADEXIUDING。

bb

變化:

1、應收票據及應收賬款拆分了!四肖三期内3必出一期中精准四肖在原資產負債表中應收票據和應收賬款是合并的,現今拆分為“應收票據”“應收賬款”“應收款項融資”三個行項目,意味著新政策以后披露的財務報表要拆分成這三個科目披露。

2、應付票據及應付賬款也拆分了!通知指出,原資產負債表中“應付票據及應付賬款”將拆分成 “應付票據”和“應付賬款”兩個行項目。

3、新增了“使用權資產”“租賃負債”等多個行項目!四肖三期内3必出一期中精准四肖根據新租賃準則和新金融準則等規定,在原合并資產負債表中增加了“使用權資產”“租賃負債”等行項目,在原合并利潤表中“投資收益”行項目下增加了“其中:以攤余成本計量的金融資產終止確認收益”行項目。

十九、城鎮土地使用稅和房產稅合并申報

JIANGCHENGZHENTUDISHIYONGSHUIHEFANGCHANSHUIDENASHUISHENBAOBIAO、JIANMIANSHUIMINGXISHENBAOBIAO、SHUIYUANMINGXIBIAOFENBIEHEBINGWEI《CHENGZHENTUDISHIYONGSHUI?FANGCHANSHUINASHUISHENBAOBIAO》《CHENGZHENTUDISHIYONGSHUI?FANGCHANSHUIJIANMIANSHUIMINGXISHENBAOBIAO》《CHENGZHENTUDISHIYONGSHUI?FANGCHANSHUISHUIYUANMINGXIBIAO》

二十、國稅總局宣布:資料不齊的也可直接注銷,7月1號開始施行。

cc

文件內容重點:

dd

二十一、車輛購置稅法2019年7月1日正式實施,稅率為10%!

ee

二十二、2020年2月1日起,所有小規模納稅人都能自開專票了!

ff

2020NIAN2YUE1RIQIZENGZHISHUIXIAOGUIMONASHUIREN(QITAGERENCHUWAI)FASHENGZENGZHISHUIYINGSHUIXINGWEI,XUYAOKAIJUZENGZHISHUIZHUANYONGFAPIAODE,KEYIZIYUANSHIYONGZENGZHISHUIFAPIAOGUANLIXITONGZIXINGKAIJU。XUANZEZIXINGKAIJUZENGZHISHUIZHUANYONGFAPIAODEXIAOGUIMONASHUIREN,SHUIWUJIGUANBUZAIWEIQIDAIKAIZENGZHISHUIZHUANYONGFAPIAO。

ZENGZHISHUIXIAOGUIMONASHUIRENYINGDANGJIUKAIJUZENGZHISHUIZHUANYONGFAPIAODEXIAOSHOUEJISUANZENGZHISHUIYINGNASHUIE,BINGZAIGUIDINGDENASHUISHENBAOQINEIXIANGZHUGUANSHUIWUJIGUANSHENBAOJIAONA。ZAITIANXIEZENGZHISHUINASHUISHENBAOBIAOSHI,YINGDANGJIANGDANGQIKAIJUZENGZHISHUIZHUANYONGFAPIAODEXIAOSHOUE,ANZHAO3%HE5%DEZHENGSHOULV,FENBIETIANXIEZAI《ZENGZHISHUINASHUISHENBAOBIAO》(XIAOGUIMONASHUIRENSHIYONG)DI2LANHEDI5LAN“SHUIWUJIGUANDAIKAIDEZENGZHISHUIZHUANYONGFAPIAOBUHANSHUIXIAOSHOUE”DE“BENQISHU”XIANGYINGLANCIZHONG。

總結:2019年是民營企業騰飛的一年,2019年是民營企業轉型的一年,2019年也是民營企業合規改造和規范發展的一年,當然2019年也將會是民營企業在艱難中穩步行走的一年。

四肖三期内3必出一期中精准四肖JIANYIQIYEJIAMEN,ZHUAHAOJIYU、JINGENZHENGCE、YONGHAOYOUHUI、YINGXIANGJINXIANG,DAZAOYIJIAYOUYIJIAZHONGGUONAIZHISHIJIEDEBAINIANLAODIAN,SHIXINGZISHENJIAZHIDETONGSHIYEGEIGUOJIACHUANGZAOGENGDUODEJIAZHI!

四肖三期内3必出一期中精准四肖YEJIANYIGEWEIHUIJITONGXINGYEYAODUODUOXUEXI,YIQIXUEXIZUIXINSHUIWUDONGTAI,WEIQIYEHELIBISHUI,SHAOJIAOYUANWANGSHUI。

LAIYUAN:DABAIXUEHUIJI、SHUILAISHUIWANG、HAOLAOSHISHUOHUIJI(HAOSHOUYONG)、GUANGDONGSHUIWU、CHAOSHANSHUIWU,DABAIXUEHUIJIZHENGLI。