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      當前位置: 首頁 > 中級會計職稱 > 中級會計職稱政策法規 > 中級會計職稱行業動態:增值稅改革政策實施首月減稅額度超千億

      中級會計職稱行業動態:增值稅改革政策實施首月減稅額度超千億

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      發布時間:2019年06月05日 12:54:10 來源:國家稅務總局 點擊量:

      【摘要】環球網校小編從國家稅務總局近日發布的“中級會計職稱行業動態:增值稅改革政策實施首月減稅額度超千億”消息中得知,深化增值稅改革自4月1日起實施,5月1日起申報納稅,實施一個月,已減稅稅額超過千億。詳情如下:

      國家稅務總局最新數據顯示,深化增值稅改革、小微企業普惠性減稅政策、個稅改革等一系列減稅降費政策成效進一步顯現,激發了市場主體活力,助推我國經濟高質量發展。

      ——作為2019年更大規模減稅降費的“重頭戲”,深化增值稅改革首月實現凈減稅1113億元。深化增值稅改革自4月1日起實施,5月1日起申報納稅,首月減稅金額較大主要受兩方面因素影響:一是銷項端稅率已經即時下調,但進項端按原稅率開具的發票首月體現較多,抵扣相應較多;二是納稅人過去購入不動產尚未抵扣的進項稅額本月一次性轉入的金額較大。

      分行業來看,制造業減稅效果最為明顯,實現凈減稅476億元,占總減稅金額的比例超過四成,居所有行業首位。處于增值稅鏈條中間環節的批發零售業,實現凈減稅416億元。適用9%稅率的建筑業、房地產業、交通運輸業分別實現凈減稅32億元、12億元、7億元。適用6%稅率的生產、生活性服務業,雖然此次改革稅率保持不變,但受益于國內旅客運輸服務納入抵扣、加計抵減、允許不動產一次性抵扣等配套措施,均實現減稅,現代服務業、生活服務業分別實現凈減稅36億元、18億元。

      ——1-4月全國累計新增減稅5245億元,由三部分構成:一是2019年新出臺減稅政策減稅1934億元,包括深化增值稅改革減稅1113億元,小微企業普惠性政策減稅623億元,個人所得稅專項附加扣除政策減稅198億元;二是2018年實施2019年翹尾減稅政策新增減稅3267億元,包括個人所得稅第一步改革翹尾新增減稅1945億元,增值稅降率翹尾新增減稅1184億元;三是2018年到期后2019年延續實施減稅政策新增減稅44億元。

      ——制造業是減稅降費政策的最大受益者。4月份,由于深化增值稅改革及配套措施實施,制造業合計新增減稅476億元,在各行業中最高。1-4月,去年實施的增值稅降率政策翹尾影響制造業減稅420億元。兩項政策疊加,1-4月增值稅改革相關政策累計減少制造業稅收896億元。

      減下來的真金白銀為制造業發展注入了新動能,有力激發了制造業特別是高端制造業邁向更高質量發展。數據顯示,前4個月,我國高技術制造業、高技術服務業投資分別同比增長11.4%和15.5%,增速分別快于全國固定資產投資5.3和9.4個百分點。4月份,高技術制造業增加值同比增長11.2%,比規模以上工業快5.8個百分點。

      1-4月,稅務總局重點服務和管理的年納稅額1億元以上的2050戶大型企業集團中,制造業企業研發支出占營業收入的比重為2.32%,較2018年全年提高0.22個百分點,高技術制造業營業收入和凈利潤同比分別增長7.7%和5.1%,明顯高于上述集團中工業企業的整體水平。

      ——1-4月小微企業普惠性政策新增減稅623億元,顯示出普惠效果好、減稅幅度大等特點。其中,廣大民營企業和個體工商戶是最大受益群體,合計減稅519億元,占全部減稅額的83%。

      同時,1-4月增值稅小規模納稅人免稅標準由月銷售額3萬元提至10萬元后,共有2942萬戶納稅人享受了免稅政策,合計免稅498億元。

      ——1-4月個人所得稅改革新增減稅2143億元,累計人均減稅1026元。其中,第一步個稅改革,即提高起征點和調整稅率翹尾新增減稅1945億元;第二步個稅改革,即專項附加扣除政策新增減稅198億元,累計有5049萬納稅人享受該項政策。兩步稅改因素疊加,累計有9900萬人的工薪所得無需再繳納個人所得稅。

      2019中級會計職稱報名已結束,環球網校為廣大考生提供“ 免費預約短信提醒 ”服務,免費開通該服務后即可收到準確的各省2019年中級會計職稱準考證打印提醒,考試時間提醒等信息。

      以上是中級會計職稱行業動態:增值稅改革政策實施首月減稅額度超千億。更多2019中級會計職稱高頻考點、知識點講義和試題等免費資料,請點擊“免費下載”后進入頁面領取。

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