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商业企业小规模纳税人的增值税征收率由 6 ％调减为 4 ％ 从 1998 年 7 月 1 日起 .
增值税是对纳税人生产经营活动的增值额征收的一种间接税。征收范围包括所有的工业生产环节、商业批发和零售环节及提供加工、修理修配的劳务以及进口货物。
规定规范以上即从事货物生产或提供应税劳务的纳税人年销售额 100 万元以上或从事货物批发或零售的纳税人年销售额在 180 万元以上 , 增值税实行价外税。征收管理上分为一般纳税人和小规模纳税人 . 经申请审批后认定为一般纳税人 , 一般纳税人基本税率为 17 ％或 13 ％ , 有权领购使用增值税专用（VIP内容）和按规定取得进项税额的抵扣权。
不能领购增值税专用（VIP内容） , 小规模纳税人按 6 ％的征收率征收 . 不得抵扣进项税额。
Small-scale commercial enterprises the taxpayer''s VAT collection rate from 6% reduction to 4% from July 1, 1998 onwards.
VAT is a production and management activities of the value-added taxpayers an indirect tax levied. Collection covering all aspects of industrial production, commercial wholesale and retail sectors and the provision of processing, repairing, repair labor, as well as imported goods.
That is engaged in the above stipulations and standards of goods produced or services provided taxable taxpayers with annual sales of 1 million yuan or more, or engage in wholesale or retail goods, taxpayers with annual sales of 180 million yuan, value-added tax practice out of the money. Collection and Management is divided into general taxpayers and small-scale taxpayers. Upon application approval recognized as the general taxpayer, taxpayers in general the basic rate is 17% or 13%, have the right to employment visa is needed to use VAT invoices, and proceeds to obtain the required Tax deductions on the right.
VAT invoices can not be employment visa is needed, small-scale taxpayers, according to a 6% rate of levy collection. Shall not be deducted the amount of input tax.
本文来自：http://www.hzspa.info/post/10.html
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发表于 2010-2-26 21:41
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