關于差額征稅,有很多會計了解并不夠深,甚至有的人根本不知道差額征稅究竟是什么。針對大家的疑惑,今天小編就跟大家普及一下差額征稅到底是什么意思,以及說說有關差額征稅的那些事兒。

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差額征稅是什么意思?

四肖三期内3必出一期中精准四肖CHAEZHENGSHUISHIYUANLAIYINGYESHUIDEZHENGCEGUIDING,JINASHUIRENYIQUDEDEQUANBUJIAKUANHEJIAWAIFEIYONGKOUCHUZHIFUGEIQITANASHUIRENDEGUIDINGXIANGMUJIAKUANHOUDEXIAOSHOUELAIJISUANSHUIKUANDEJISHUIFANGFA。GENJUZENGZHISHUIDEJISHUIYUANLI,YINGGAIZENGHOU,ZHIFUGEIQITANASHUIRENDEZHICHUYINGANZHAOGUIDINGJISUANJINXIANGSHUIE,CONGXIAOXIANGSHUIEZHONGDIKOU。DANYOUYUYUANYINGYESHUICHAEZHENGSHUIKOUCHUXIANGMUFANWEIJIAOGUANG,QIEBUFENXINGYEDEBUFENZHICHUWUFAQUDEFUHEZENGZHISHUIGUIDINGDEJINXIANGPINGZHENGDENGYUANYIN,CHAEZHENGSHUIZAIYINGGAIZENGHOUZAIDUOGEXINGYEZHONGYOUSUOBAOLIU。

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XIAMIANGEIDAJIAZONGJIEYIXIAWOGUOMUQIANSHIYONGZENGZHISHUICHAEZHENGSHUIZHUYAOYOUNAXIEXINGYE、CHAEZHENGSHUIZHONGYUNXUKOUCHUDEYOUXIAOPINGZHENGYIJIKAIJUFAPIAODEXIANGGUANYAOQIU。

一、目前適用差額征稅的行業主要有以下這些方面:

1.JINRONGSHANGPINZHUANRANG;ANZHAOMAICHUJIAKOUCHUMAIRUJIAHOUDEYUEWEIXIAOSHOUE。

四肖三期内3必出一期中精准四肖2.JINGJIDAILIFUWU;YIQUDEDEQUANBUJIAKUANHEJIAWAIFEIYONG,KOUCHUXIANGWEITUOFANGSHOUQUBINGDAIWEIZHIFUDEZHENGFUXINGJIJINHUOZHEXINGZHENGSHIYEXINGSHOUFEIHOUDEYUEWEIXIAOSHOUE。

3.RONGZIZULINHERONGZIXINGSHOUHOUHUIZUYEWU;YIQUDEDEQUANBUJIAKUANHEJIAWAIFEIYONG,KOUCHUZHIFUDEJIEKUANLIXI(BAOKUOWAIHUIJIEKUANHERENMINBIJIEKUANLIXI)、FAXINGZHAIQUANLIXIHECHELIANGGOUZHISHUIHOUDEYUEWEIXIAOSHOUE。

4.HANGKONGYUNSHUQIYE;XIAOSHOUEBUBAOKUODAISHOUDEJICHANGJIANSHEFEIHEDAISHOUQITAHANGKONGYUNSHUQIYEKEPIAOERDAISHOUZHUANFUDEJIAKUAN。

5.YIBANNASHUIRENTIGONGKEYUNCHANGZHANFUWU;YIQIQUDEDEQUANBUJIAKUANHEJIAWAIFEIYONG,KOUCHUZHIFUGEICHENGYUNFANGYUNFEIHOUDEYUEWEIXIAOSHOUE。

6.LVYOUFUWU;KEYIXUANZEYIQUDEDEQUANBUJIAKUANHEJIAWAIFEIYONG,KOUCHUXIANGLVYOUFUWUGOUMAIFANGSHOUQUBINGZHIFUGEIQITADANWEIHUOZHEGERENDEZHUSUFEI、CANYINFEI、JIAOTONGFEI、QIANZHENGFEI、MENPIAOFEIHEZHIFUGEIQITAJIETUANLVYOUQIYEDELVYOUFEIYONGHOUDEYUEWEIXIAOSHOUE。

7.JIANZHUFUWU;TIGONGJIANZHUFUWUSHIYONGJIANYIJISHUIFANGFADE,YIQUDEDEQUANBUJIAKUANHEJIAWAIFEIYONGKOUCHUZHIFUDEFENBAOKUANHOUDEYUEWEIXIAOSHOUE。

8.FANGDICHANKAIFAQIYE;XIAOSHOUQIKAIFADEFANGDICHANXIANGMU(XUANZEJIANYIJISHUIFANGFADEFANGDICHANLAOXIANGMUCHUWAI),YIQUDEDEQUANBUJIAKUANHEJIAWAIFEIYONG,KOUCHUSHOURANGTUDISHIXIANGZHENGFUBUMENZHIFUDETUDIJIAKUANHOUDEYUEWEIXIAOSHOUE。

四肖三期内3必出一期中精准四肖9.XIAOSHOUBUDONGCHAN;YIBANNASHUIRENXIAOSHOUQI2016NIAN4YUE30RIQIANQUDE(BUHANZIJIAN)DEBUDONGCHAN,KEYIXUANZESHIYONGJIANYIJISHUIFANGFA,YIQUDEDEQUANBUJIAKUANHEJIAWAIFEIYONGJIANQUGAIXIANGBUDONGCHANGOUZHIYUANJIAHUOZHEQUDEBUDONGCHANSHIDEZUOJIAHOUDEYUEWEIXIAOSHOUE,ANZHAO5%DEZHENGSHOULVJISUANYINGNASHUIE。QITAGERENXIAOSHOUQIQUDE(BUHANZIJIAN)DEBUDONGCHAN(BUHANQIGOUMAIDEZHUFANG),YINGYIQUDEDEQUANBUJIAKUANHEJIAWAIFEIYONGJIANQUGAIXIANGBUDONGCHANGOUZHIYUANJIAHUOZHEQUDEBUDONGCHANSHIDEZUOJIAHOUDEYUEWEIXIAOSHOUE。

YISHANG1-9XIANGZHENGCEYIJUWEI《YINGYESHUIGAIZHENGZENGZHISHUISHIDIANYOUGUANSHIXIANGDEGUIDING》(CAISHUI〔2016〕36HAOYINFA)DIYITIAODISANXIANGXIANGGUANGUIDING。

10.LAOWUPAIQIANFUWU;YIBANNASHUIRENTIGONGLAOWUPAIQIANFUWU,KEYIXUANZECHAENASHUI,YIQUDEDEQUANBUJIAKUANHEJIAWAIFEIYONG,KOUCHUDAIYONGGONGDANWEIZHIFUGEILAOWUPAIQIANYUANGONGDEGONGZI、FULIHEWEIQIBANLISHEHUIBAOXIANJIZHUFANGGONGJIJINHOUDEYUEWEIXIAOSHOUE,ANZHAOJIANYIJISHUIFANGFAYI5%DEZHENGSHOULVJISUANJIAONAZENGZHISHUI。XIAOGUIMONASHUIRENTIGONGLAOWUPAIQIANFUWU,KEYIXUANZECHAENASHUI,YIQUDEDEQUANBUJIAKUANHEJIAWAIFEIYONG,KOUCHUDAIYONGGONGDANWEIZHIFUGEILAOWUPAIQIANYUANGONGDEGONGZI、FULIHEWEIQIBANLISHEHUIBAOXIANJIZHUFANGGONGJIJINHOUDEYUEWEIXIAOSHOUE,ANZHAOJIANYIJISHUIFANGFAYI5%DEZHENGSHOULVJISUANJIAONAZENGZHISHUI。

11.ZHUANRANG2016NIAN4YUE30RIQIANQUDEDETUDISHIYONGQUAN;NASHUIRENZHUANRANG2016NIAN4YUE30RIQIANQUDEDETUDISHIYONGQUAN,KEYIXUANZESHIYONGJIANYIJISHUIFANGFA,YIQUDEDEQUANBUJIAKUANHEJIAWAIFEIYONGJIANQUQUDEGAITUDISHIYONGQUANDEYUANJIAHOUDEYUEWEIXIAOSHOUE,ANZHAO5%DEZHENGSHOULVJISUANJIAONAZENGZHISHUI。

12.RENLIZIYUANWAIBAOFUWU;NASHUIRENTIGONGRENLIZIYUANWAIBAOFUWU,ANZHAOJINGJIDAILIFUWUJIAONAZENGZHISHUI,QIXIAOSHOUEBUBAOKUOSHOUKEHUDANWEIWEITUODAIWEIXIANGKEHUDANWEIYUANGONGFAFANGDEGONGZIHEDAILIJIAONADESHEHUIBAOXIAN、ZHUFANGGONGJIJIN。

YISHANG10-12XIANGZHENGCEYIJUWEI:《CAIZHENGBUGUOJIASHUIWUZONGJUGUANYUJINYIBUMINGQUEQUANMIANTUIKAIYINGGAIZENGSHIDIANYOUGUANLAOWUPAIQIANFUWU、SHOUFEIGONGLUTONGXINGFEIDIKOUDENGZHENGCEDETONGZHI》(CAISHUI〔2016〕47HAO)

四肖三期内3必出一期中精准四肖13.WUYEGUANLIFUWUZHONGSHOUQUZILAISHUISHUIFEI;TIGONGWUYEGUANLIFUWUDENASHUIREN,XIANGFUWUJIESHOUFANGSHOUQUDEZILAISHUISHUIFEI,YIKOUCHUQIDUIWAIZHIFUDEZILAISHUISHUIFEIHOUDEYUEWEIXIAOSHOUE,ANZHAOJIANYIJISHUIFANGFAYI3%DEZHENGSHOULVJISUANJIAONAZENGZHISHUI。ZHENGCEYIJU:《GUOJIASHUIWUZONGJUGUANYUWUYEGUANLIFUWUZHONGSHOUQUDEZILAISHUISHUIFEIZENGZHISHUIWENTIDEGONGGAO》(GUOJIASHUIWUZONGJUGONGGAO2016NIANDI54HAO)

四肖三期内3必出一期中精准四肖14.ANQUANBAOHUFUWU;NASHUIRENTIGONGANQUANBAOHUFUWU,BIZHAOLAOWUPAIQIANFUWUZHENGCE(CAISHUI〔2016〕47HAO)ZHIXING。ZHENGCEYIJU:《CAIZHENGBUGUOJIASHUIWUZONGJUGUANYUJINYIBUMINGQUEQUANMIANTUIKAIYINGGAIZENGSHIDIANYOUGUANZAIBAOXIAN、BUDONGCHANZULINHEFEIXUELIJIAOYUDENGZHENGCEDETONGZHI》(CAISHUI〔2016〕68HAO)

15.JINGWAIDANWEITONGGUOJIAOYUBUKAOSHIZHONGXINJIQIZHISHUDANWEIZAIJINGNEIKAIZHANKAOSHI;JIAOYUBUKAOSHIZHONGXINJIQIZHISHUDANWEIYINGYIQUDEDEKAOSHIFEISHOURUKOUCHUZHIFUGEIJINGWAIDANWEIKAOSHIFEIHOUDEYUEWEIXIAOSHOUE,ANTIGONG“JIAOYUFUZHUFUWU”JIAONAZENGZHISHUI;JIUDAIWEISHOUQUBINGZHIFUGEIJINGWAIDANWEIDEKAOSHIFEITONGYIKOUJIAOZENGZHISHUI。

四肖三期内3必出一期中精准四肖16.NASHUIRENTIGONGQIANZHENGDAILIFUWU;YIQUDEDEQUANBUJIAKUANHEJIAWAIFEIYONG,KOUCHUXIANGFUWUJIESHOUFANGSHOUQUBINGDAIWEIZHIFUGEIWAIJIAOBUHEWAIGUOZHUHUASHI(LING)GUANDEQIANZHENGFEI、RENZHENGFEIHOUDEYUEWEIXIAOSHOUE。

17.DAILIJINKOUMIANZHENGJINKOUZENGZHISHUIHUOWU;NASHUIRENDAILIJINKOUANGUIDINGMIANZHENGJINKOUZENGZHISHUIDEHUOWU,QIXIAOSHOUEBUBAOKUOXIANGWEITUOFANGSHOUQUBINGDAIWEIZHIFUDEHUOKUAN。

四肖三期内3必出一期中精准四肖YISHANGDI15-17XIANGZHENGCEYIJUWEI:《GUOJIASHUIWUZONGJUGUANYUZAIJINGWAITIGONGJIANZHUFUWUDENGYOUGUANWENTIDEGONGGAO》(GUOJIASHUIWUZONGJUGONGGAO2016NIANDI69HAO)

18.HANGKONGYUNSHUXIAOSHOUDAILIQIYETIGONGJINGWAIHANGDUANJIPIAODAILIFUWU;ZI2018NIAN1YUE1RIQI,HANGKONGYUNSHUXIAOSHOUDAILIQIYETIGONGJINGWAIHANGDUANJIPIAODAILIFUWU,YIQUDEDEQUANBUJIAKUANHEJIAWAIFEIYONG,KOUCHUXIANGKEHUSHOUQUBINGZHIFUGEIQITADANWEIHUOZHEGERENDEJINGWAIHANGDUANJIPIAOJIESUANKUANHEXIANGGUANFEIYONGHOUDEYUEWEIXIAOSHOUE。ZHENGCEYIJU:《CAIZHENGBUSHUIWUZONGJUGUANYUZURUGUDINGZICHANJINXIANGSHUIEDIKOUDENGZENGZHISHUIZHENGCEDETONGZHI》(CAI〔2017〕90HAO)

19.HANGKONGYUNSHUXIAOSHOUDAILIQIYETIGONGJINGNEIJIPIAODAILIFUWU;HANGKONGYUNSHUXIAOSHOUDAILIQIYETIGONGJINGNEIJIPIAODAILIFUWU,YIQUDEDEQUANBUJIAKUANHEJIAWAIFEIYONG,KOUCHUXIANGKEHUSHOUQUBINGZHIFUGEIHANGKONGYUNSHUQIYEHUOQITAHANGKONGYUNSHUXIAOSHOUDAILIQIYEDEJINGNEIJIPIAOJINGJIESUANKUANHEXIANGGUANFEIYONGHOUDEYUEWEIXIAOSHOUE。ZHENGCEYIJU:《GUOJIASHUIWUZONGJUGUANYUMINGQUEZHONGWAIHEZUOBANXUEDENGRUOGANZENGZHISHUIZHENGGUANWENTIDEGONGGAO》(GUOJIASHUIWUZONGJUGONGGAO2018NIANDI42HAO)

四肖三期内3必出一期中精准四肖20.DIANXINQIYEWEIGONGYIXINGJIGOUJIESHOUJUANKUAN;DIANXINQIYETONGGUOSHOUJIDUANXINGONGYITEFUHAOWEIGONGYIJIGOUJIESHOUJUANKUANTIGONGFUWU,RUGUOJUANKUANRENSUOQUZENGZHISHUIZHUANYONGFAPIAODE,YINGANZHAOJUANKUANRENZHIFUDEQUANBUJIAKUANHEJIAWAIFEIYONG,KOUCHUZHIFUGEIGONGYIXINGJIGOUJUANKUANHOUDEYUEKAIJUZENGZHISHUIZHUANYONGFAPIAO。ZHENGCEYIJU:《GUOJIASHUIWUZONGJUGUANYUFABU<DIANXINQIYEZENGZHISHUIZHENGSHOUGUANLIZANXINGBANFA>DEGONGGAO》(GUOJIASHUIWUZONGJUGONGGAO2014NIANDI26HAO)

二、差額征稅中允許扣除的有效憑證有哪些呢?

四肖三期内3必出一期中精准四肖GENJU《YINGYESHUIGAIZHENGZENGZHISHUISHIDIANYOUGUANSHIXIANGDEGUIDING》(CAISHUI〔2016〕36HAOYINFA)DIYITIAODISANKUANDISHIYIXIANG:“SHIDIANNASHUIRENANZHAOGUIDINGCONGQUANBUJIAKUANHEJIAWAIFEIYONGZHONGKOUCHUDEJIAKUAN,YINGDANGQUDEFUHEFALV、XINGZHENGFAGUIHEGUOJIASHUIWUZONGJUGUIDINGDEYOUXIAOPINGZHENG。FOUZE,BUDEKOUCHU。

SHANGSHUPINGZHENGSHIZHI:

(1)ZHIFUGEIJINGNEIDANWEIHUOZHEGERENDEKUANXIANG,YIFAPIAOWEIHEFAYOUXIAOPINGZHENG。

四肖三期内3必出一期中精准四肖(2)ZHIFUGEIJINGWAIDANWEIHUOZHEGERENDEKUANXIANG,YIGAIDANWEIHUOZHEGERENDEQIANSHOUDANJUWEIHEFAYOUXIAOPINGZHENG,SHUIWUJIGUANDUIQIANSHOUDANJUYOUYIYIDE,KEYIYAOQIUQITIGONGJINGWAIGONGZHENGJIGOUDEQUERENZHENGMING。

四肖三期内3必出一期中精准四肖(3)JIAONADESHUIKUAN,YIWANSHUIPINGZHENGWEIHEFAYOUXIAOPINGZHENG。

(4)KOUCHUDEZHENGFUXINGJIJIN、XINGZHENGSHIYEXINGSHOUFEIHUOZHEXIANGZHENGFUZHIFUDETUDIJIAKUAN,YISHENGJIYISHANG(HANSHENGJI)CAIZHENGBUMENJIAN(YIN)ZHIDECAIZHENGPIAOJUWEIHEFAYOUXIAOPINGZHENG。

四肖三期内3必出一期中精准四肖(5)GUOJIASHUIWUZONGJUGUIDINGDEQITAPINGZHENG。

NASHUIRENQUDEDESHANGSHUPINGZHENGSHUYUZENGZHISHUIKOUSHUIPINGZHENGDE,QIJINXIANGSHUIEBUDECONGXIAOXIANGSHUIEZHONGDIKOU。”

三、那么差額征稅的企業在會計賬務處理上如何規定的呢?

GENJU《CAIZHENGBUGUANYUYINFA〈ZENGZHISHUIHUIJICHULIGUIDING〉DETONGZHI》(CAIHUI〔2016〕22HAO)DEGUIDING:(SAN)CHAEZHENGSHUIDEZHANGWUCHULI。

四肖三期内3必出一期中精准四肖1.QIYEFASHENGXIANGGUANCHENGBENFEIYONGYUNXUKOUJIANXIAOSHOUEDEZHANGWUCHULI。ANXIANXINGZENGZHISHUIZHIDUGUIDINGQIYEFASHENGXIANGGUANCHENGBENFEIYONGYUNXUKOUJIANXIAOSHOUEDE,FASHENGCHENGBENFEIYONGSHI,ANYINGFUHUOSHIJIZHIFUDEJINE,JIEJI“ZHUYINGYEWUCHENGBEN”、“CUNHUO”、“GONGCHENGSHIGONG”DENGKEMU,DAIJI“YINGFUZHANGKUAN”、“YINGFUPIAOJU”、“YINXINGCUNKUAN”DENGKEMU。DAIQUDEHEGUIZENGZHISHUIKOUSHUIPINGZHENGQIENASHUIYIWUFASHENGSHI,ANZHAOYUNXUDIKOUDESHUIE,JIEJI“YINGJIAOSHUIFEI——YINGJIAOZENGZHISHUI(XIAOXIANGSHUIEDIJIAN)”HUO“YINGJIAOSHUIFEI——JIANYIJISHUI”KEMU(XIAOGUIMONASHUIRENYINGJIEJI“YINGJIAOSHUIFEI——YINGJIAOZENGZHISHUI”KEMU),DAIJI“ZHUYINGYEWUCHENGBEN”、“CUNHUO”、“GONGCHENGSHIGONG”DENGKEMU。

2.JINRONGSHANGPINZHUANRANGANGUIDINGYIYINGKUIXIANGDIHOUDEYUEZUOWEIXIAOSHOUEDEZHANGWUCHULI。JINRONGSHANGPINSHIJIZHUANRANGYUEMO,RUCHANSHENGZHUANRANGSHOUYI,ZEANYINGNASHUIEJIEJI“TOUZISHOUYI”DENGKEMU,DAIJI“YINGJIAOSHUIFEI——ZHUANRANGJINRONGSHANGPINYINGJIAOZENGZHISHUI”KEMU;RUCHANSHENGZHUANRANGSUNSHI,ZEANKEJIEZHUANXIAYUEDIKOUSHUIE,JIEJI“YINGJIAOSHUIFEI——ZHUANRANGJINRONGSHANGPINYINGJIAOZENGZHISHUI”KEMU,DAIJI“TOUZISHOUYI”DENGKEMU。JIAONAZENGZHISHUISHI,YINGJIEJI“YINGJIAOSHUIFEI——ZHUANRANGJINRONGSHANGPINYINGJIAOZENGZHISHUI”KEMU,DAIJI“YINXINGCUNKUAN”KEMU。NIANMO,BENKEMURUYOUJIEFANGYUE,ZEJIEJI“TOUZISHOUYI”DENGKEMU,DAIJI“YINGJIAOSHUIFEI——ZHUANRANGJINRONGSHANGPINYINGJIAOZENGZHISHUI”KEMU。

GEWEIXIAOHUOBANMEN,TONGGUOSHANGMIANDEXUEXI,SHIBUSHIDUICHAEZHENGSHUIXIANGGUANGUIDINGJIZHANGWUCHULIYOULEGENGSHENDELEJIENI?

BENWENLAIYUAN:ZHONGSHUIDAYI