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      會計實訓:納稅人適用加計抵減政策,如何填報增值稅納稅申報表?

      來源:環球網校 發布時間:2019-06-04 15:36:26 點擊量: 分享:

      為落實黨中央、國務院決策部署,財政部、稅務總局、海關總署聯合印發了《關于深化增值稅改革有關政策的公告》(財政部 稅務總局 海關總署公告2019年第39號,以下簡稱39號公告)。39號公告從“降稅率”“擴抵扣”“退留抵”等方面為實體經濟上了一道“硬菜”。在剛剛過去的5月申報期,不少納稅人享受到了政策優惠。

      按照39號公告規定,自2019年4月1日至2021年12月31日,允許生產、生活性服務業納稅人按照當期可抵扣進項稅額加計10%,抵減應納稅額。

      如何填報納稅

      1、某納稅人適用加計抵減政策,已提交《適用加計抵減政策的聲明》。該納稅人2019年6月加計抵減額的期初余額為10000元,一般項目可計提加計抵減額50000元,由于4月份已計提加計抵減額的進項稅額發生轉出,當期需要調減一般項目加計抵減額70000元。請問納稅人在辦理2019年6月稅款所屬期納稅申報時,應當如何填寫增值稅納稅申報表附列資料四?

      答:納稅人在辦理2019年6月稅款所屬期納稅申報時,應根據當期加計抵減情況,填寫增值稅納稅申報表《附列資料(四)》第6行“一般項目加計抵減額計算”相關列次。其中,“期初余額”列填寫10000元,當期計提的加計抵減額50000元應填入“本期發生額”列中,當期調減的加計抵減額70000元應填入“本期調減額”列中。本行其他列次按照計算規則填寫,即“本期可抵減額”列應填入-10000元,“本期實際抵減額”列應填入0元,“期末余額”列應填入-10000元。

      2、如果某公司在2019年4月確認適用加計抵減政策,當月銷售咨詢服務,涉及銷項稅額30萬元(稅率6%),當月可抵扣的進項稅額為25萬元,那么4月加計抵減額和應納稅額應當如何計算?

      答:按照《關于調整增值稅納稅申報有關事項的公告》(國家稅務總局公告2019年第15號),依據加計抵減額計算公式和一般納稅人申報表填寫說明,納稅人在4月的加計抵減額和應納稅額計算如下:

      《增值稅納稅申報表附列資料(四)》(以下稱《附列資料(四)》)“二、加計抵減情況”“本期發生額”=當期可抵扣進項稅額×10%=25×10%=2.5(萬元)。

      《附列資料(四)》“二、加計抵減情況”“本期可抵減額”=“期初余額”+“本期發生額”-“本期調減額”=0+2.5-0=2.5(萬元)。

      由于主表第11欄“銷項稅額”-第18欄“實際抵扣稅額”=30-25=5(萬元)>《附列資料(四)》“二、加計抵減情況”“本期可抵減額”,所以《附列資料(四)》“二、加計抵減情況”“本期實際抵減額”=“本期可抵減額”=2.5萬元。

      主表第19欄“應納稅額”=第11欄“銷項稅額”-第18欄“實際抵扣稅額”-《附列資料(四)》“二、加計抵減情況”“本期實際抵減額”=30-25-2.5=2.5(萬元)。

      以上各欄次均為“一般項目”列“本月數”。

      3、適用加計抵減政策的納稅人,如何在增值稅納稅申報表的主表上體現加計抵減額?

      答:為落實加計抵減政策,一般納稅人加計抵減額體現在主表第19欄“應納稅額”。對適用加計抵減政策的納稅人,主表第19欄“應納稅額”欄按以下公式填寫。

      本欄“一般項目”列“本月數”=第11欄“銷項稅額”“一般項目”列“本月數”-第18欄“實際抵扣稅額”“一般項目”列“本月數”-“實際抵減額”

      本欄“即征即退項目”列“本月數”=第11欄“銷項稅額”“即征即退項目”列“本月數”-第18欄“實際抵扣稅額”“即征即退項目”列“本月數”-“實際抵減額”

      “實際抵減額”是指按照規定可從本期適用一般計稅方法計算的應納稅額中抵減的加計抵減額,分別對應《附列資料(四)》第6行“一般項目加計抵減額計算”、第7行“即征即退項目加計抵減額計算”的“本期實際抵減額”列。

      以上內容是會計實訓:納稅人適用加計抵減政策,如何填報增值稅納稅申報表?更多賬務處理請點擊“免費下載”按鈕下載。

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