高速公路企业清排障收入增值税征管简析
发布时间：2018-08-07 06:34
【摘要】：正根据财政部、国家税务总局财税[2016]36号文通知,自2016年5月1日起,全面推开营业税改增值税(以下简称"营改增")试点,将现行营业税纳税人全部纳入试点范围,由此,高速公路营运企业从缴纳营业税改为缴纳增值税。36号文规定"公路经营企业中的一般纳税人收取试点前开工的高速公路的车辆通行费,可以选择适用简易计税方法,减按3%的征收率计算应纳税额。"按此规定,试点前开工的高速公路项目,特别是已通车项目,由于没有进行增值税进项核算,对于收取的通行费收入,无疑均会选择简易计税法。笔者对试点
[Abstract]:In accordance with the circular [2016] 36 of the Ministry of Finance and the State Administration of Taxation [2016], starting from May 1, 2016, the pilot project of business tax reform and value-added tax (hereinafter referred to as "business reform and increase") is being launched in an all-round way, bringing all existing business tax payers into the scope of the pilot, so that, Expressway operating enterprises change from paying business tax to paying value-added tax. Article 36 states that "the average taxpayer in a highway operation enterprise may choose to apply a simple tax method to collect tolls for vehicles on the freeway that started before the pilot project." Reduce the tax payable by 3%. " According to this stipulation, the expressway project that starts before the pilot, especially the project that has been opened to traffic, because it has not carried on the VAT input accounting, will undoubtedly choose the simple tax law for the toll revenue collected. The author of the pilot project
【作者单位】： 四川成渝高速公路股份有限公司成渝分公司;
【分类号】：F812.42;F540.58
，
本文编号：2169190
[Abstract]:In accordance with the circular [2016] 36 of the Ministry of Finance and the State Administration of Taxation [2016], starting from May 1, 2016, the pilot project of business tax reform and value-added tax (hereinafter referred to as "business reform and increase") is being launched in an all-round way, bringing all existing business tax payers into the scope of the pilot, so that, Expressway operating enterprises change from paying business tax to paying value-added tax. Article 36 states that "the average taxpayer in a highway operation enterprise may choose to apply a simple tax method to collect tolls for vehicles on the freeway that started before the pilot project." Reduce the tax payable by 3%. " According to this stipulation, the expressway project that starts before the pilot, especially the project that has been opened to traffic, because it has not carried on the VAT input accounting, will undoubtedly choose the simple tax law for the toll revenue collected. The author of the pilot project
【作者单位】： 四川成渝高速公路股份有限公司成渝分公司;
【分类号】：F812.42;F540.58
，
本文编号：2169190
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