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1、20185月1日增值税新政SusanSong01增值税税率调整TheadjustmentofVATtaxrate10%Taxrate16%税率下调后……Afterthetaxrateisdown...Taxlevyrate10%Food,vegetableoilTapwater,heating,cooling,hotwater,gas,liquefiedpetroleumgas,naturalgas,vitality,householdcoalproducts.Books,Newspapers,magazines
2、Feed,fertilizer,pesticide,agriculturalmachinery,agriculturalfilm,agriculturalproductsOthercommoditiesstipulatedbytheStateCouncilSalesorimport10%Transferofland-userightsSaleofrealestateProvisionofrealestateleaseProvisionofconstructionservicesBasictelecommunica
3、tionsservicesProvisionofpostalserviceProvisionoftransportationservices16%SellingorimportinggoodsProvideservicesforprocessingandrepairProvidingtangibleassetrentalservices1.国际运输服务Internationaltransportservices2.航天运输服务Spacetransportservices3.向境外单位的完全在境外消费的相关服务Re
4、latedservicesthatarefullyconsumedabroadforoverseasunits4.财政部和国家税务总局规定的其他服务OtherservicesstipulatedbytheMinistryofFinanceandtheStateAdministrationofTaxation5.纳税人出口货物（国务院另有规定的除外）Exportofgoodsbytaxpayers(exceptasotherwiseprovidedbytheStateCouncil)Zerotaxrate1.由于增
5、值税是价外税，税率的变动理论上讲并不会影响社会产品的不含税价格（包括收入和成本），因此，在不考虑附加税费的情况下，税率降低只会导致国家少征税，并不必然导致中间环节纳税人受益。Asthevalueaddedtaxisanextrapricetax,thechangeoftaxratewillnotaffectthenontaxpriceofsocialproducts(includingincomeandcost)intheory.Therefore,inthecaseofnoadditionaltaxandfee
6、,thereductionoftaxratewillonlycausethestatetotaxless,whichdoesnotnecessarilyleadtothebeneficiaryofthemiddletache.税率调整对纳税人影响Theeffectoftaxrateadjustmentontaxpayers例1.某商业企业税率降低之前，年不含税采购成本为100万元，不含税销售收入为120万元，缴纳增值税20×17%=3.4万元；税率降低后，如果不含税成本和收入均保持不变，那么它缴纳的增值税尽管降低
7、为20×16%=3.2万元，它的利润率仍然是20%。1.Beforethetaxrateofacommercialenterpriseisreduced,theannualnontaxpurchasecostis1millionyuan,thetaxsalesincomeis1million200thousandyuan,andthevalueaddedtaxis20x17%=3.4millionyuan.Ifthetaxrateisreduced,ifthetaxcostandincomearekeptunch
8、anged,thevalueaddedtaxwillbereducedto20*16%=3.2millionyuan,anditsprofitrateisstillstillItis20%.如果考虑附加税费的影响，税率降低会使纳税人获得（3.4-3.2）×12%=240元的好处。Ifweconsidertheeffectofadditionaltaxesandcharge
