税率变化下几点节税意识的探讨

税率变化对各企业的财务造成的影响挺大的,老夫所在的公司也为此经过了激烈的讨论,最终决定是销项税能推迟开就推迟开,进项税能尽快就就尽快开的结论,和几位财经方面的朋友讨论后,将心得写出来与大家分享。

一、5月1号之后到底能不能认证17%的增值税专票

经与税务局相关人员讨论结果,网传5月1日之后不能够认证17%税率发票的说法并不完全正确,根据《增值税暂行条件及实施细则》的规定:只要在自开具之日起360日内认证或登录增值税发票选择确认平台进行确认,都可按规定抵扣17%或11%的进项税额。,只要满足抵扣范围,在认证有效期内均可进行认证,但要保证对方的开票日期在5月1日之前,当然各地税务局的管控力度是不一样的,所以具体情况还得具体对待,最好先与当地税务局沟通,在税收申报表上会有相应的栏目进行申报,这一点主要是针对有大量在途发票的大公司。另外,网上申报可能有无法通过的情况,可能还需要去税务大厅办理。

二、红字发票开具

如果发生销售退回,销售折让,应按照对应的蓝字发票税率进行开票认证,这就是为什么开具红字发票必须找到对应的进项才可以开具的原因,当然事实是税务局也没有管得那么严格。税收申报表也有相应的栏目。按照13%简并到11%经验,17%和11%在申报表相应栏次还会保留,新申报表应该会直接增加16%、10%税率栏目。

三、补开发票

如果发生已做完收入申请,但未来得及在5月1号之前完成开票的还有补开发票的机会,即纳税义务发生在哪个月,就按哪个月的税率开具发票,但前提是要提前进行申报。

四、强势购买方可要求供应商提前开票

每个公司都有每个公司的规定,比如老夫的公司就是隔月开票,这时候就可以根据实际需求要求供应商提前进行开票,或者提前发布开票通知。

五、强势销售方是否可以拖延开票

税款不是想什么缴,就什么时候缴。一切都得严格按照增值税暂行条例规定的纳税义务时间来。收入发生在哪个月,就一定要在哪个月内开票,否则税务局会按商品交割时间进行判定税收义务时间,如发现故意拖延,补缴增值税不说,还需要支付滞纳金。

六、取得商品进项17%,是否能在5月1日后按16%开票

答案是肯定的,因为供应商已按缴纳17%的增值税额,并没有占到国家的便宜,所以公司收到的增值税率为17%的专票,一定要在新政执行后开具16%的发票。

七、一般纳税人的销售额标准提高后,是否有需要选择成为小规模纳税人

这是一个仁者见仁,智者见智的问题,既然存在分类,就存在选择,公司可以通过以下几种方面进行思考这个问题。

(一)与大量一般纳税人企业合作的企业

你开过来的进项才3%(代开),而增值税普通发票又不能抵扣,对方销售却要16%,可能对方就不和你玩了。

(二)以实际税负为核心

增值税是对商品增值部分征税,虽然是按16%开票,但实际税负与销售收入的比值其实是有可能比3%还要小的,比如说一些薄利多销和人工成本非常高的企业,其实际税负可能比3%还要小。具体可能有以下几种情况:

  1. 长期缺少进项的企业
  2. 税负大于3%的企业
  3. 人力成本比较高的企业
  4. 商品增值很高的企业

(三)一般纳税人转小规模后几笔典型的会计分录处理(参考)

1、符合条件的一般纳税人转为小规模后,之前留抵增值税假如3万元,应做进项税额转出,计入公司成本费用。
借:原材料/库存商品/主营业务成本/管理费用等 3万元
贷:应交税费-应交增值税(进项税额转出) 3万元

2、符合条件的一般纳税人转为小规模后,之前未交增值税假如3万元,建议应转入“应交税费-应交增值税”。
借:应交税费-未交增值税 3万元
贷:应交税费-应交增值税 3万元

3、符合条件的一般纳税人转为小规模后,之前待认证进项税额假如是3万元,应转入计入公司成本费用。
借:原材料/库存商品/主营业务成本/管理费用等 3万元
贷:应交税费-待认证进项税额 3万元

4、符合条件的一般纳税人转为小规模后,之前待抵扣的40%进项税额假如是3万元,应转入计入公司资产。
借:固定资产/在建工程等 3万元
贷:应交税费-待抵扣进项税额 3万元

5、符合条件的一般纳税人转为小规模后,之前未缴纳的实行简易计税的增值税假如3万元,建议应转入“应交税费-应交增值税”。
借:应交税费-简易计税 3万元
贷:应交税费-应交增值税 3万元

6、符合条件的一般纳税人转为小规模,之前当月已交纳的应交增值税假如3万元,应转入“应交税费-应交增值税”。
借:应交税费-应交增值税 3万元
贷:应交税费-应交增值税(已交税金) 3万元

 

八、其他需要注意地方

(一)年销售额在500万元以下,可转成小规纳税人,但要在2018年12月31日前办理。偷偷告诉你,通过分立,分散经营业务可让收入达到转小规模的条件,但通过虚减收入的方法是不可取的。

(二)没有达到标准的小规模纳税人想转一般纳税人,暂时没在看出来可转性。

(三)考虑到企业所得税情况,现在一般企业的企业所得税在25%左右,需要与企业增值税税负进行综合考虑。

(四)税率变化后,合同或商品的报价也应该有相应的变化,只有确定好税率后,业务方才可谈判的意义。

原创文章,转载请注明: 转载自飞月秀

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