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      會計實訓:加計抵減政策適用范圍

      來源:環球網校 發布時間:2019-06-06 14:53:55 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。

      政策適用范圍

      問題:

      我公司是小規模納稅人,提供四項服務的銷售額占全部銷售額的比重超過50%,請問可以適用加計抵減政策嗎?

      答:不可以。39號公告中所稱生產、生活性服務業納稅人,是指提供郵政服務、電信服務、現代服務、生活服務取得的銷售額占全部銷售額的比重超過50%的納稅人。公告中的納稅人指增值稅一般納稅人,加計抵減政策是按照一般納稅人當期可抵扣的進項稅額的10%計算加計抵減額,只有增值稅一般納稅人才可以適用加計抵減政策。

      以上內容是會計實訓:加計抵減政策適用范圍,更多賬務處理請點擊“免費下載”按鈕下載。

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