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营改增后,进项税额抵扣存在哪 <a href="http://www.cwcw07.com/Article/Detail/800">营改增后,进项税额抵扣存在哪些误区</a> 些误区

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2 <a href="http://www.cwcw07.com">长旺财务</a> 016/11/30 9:38:29








进项税一般指进项税额。增值税进项税额并非可以全额抵扣,是否可以抵扣需视情而论。进项税额抵扣,是指纳税人按照税法规定,在计算缴纳税款时对于以前环节缴纳的税款准予扣除的一种税收优惠。由于税额抵扣是对已缴纳税款的全部或部分抵扣,是一种特殊的免税、减税。 <a href="http://www.cwcw07.com">www.cwcw07.com</a> 全面营改增后,有些人对进项税额抵扣还存在一些误区,今天为大家梳理了在财务工作中经常出现的抵扣误区,以供大家参考。








误区一:增值税发票只能扫描认证抵扣










【正解】根据《国家税务总局关于优化完善增值税发票查询平台功能有关事项的公告》(国家税务总局公告2016年第32号 )规定,自2016年3月1日起,国家税务总局对部分增值税一般纳税人(以下简称"纳税人" 取消了增值税发票扫描认证,纳税人可登录本省增值税发票查询平台,查询、选择、确认用于申报抵扣或者出口退税的增值税发票信息。








误区二:使用增值税发票查询平台勾选确认没时限








【正解】根据《国家税务总局关于优化完善增值税发票查询平台功能有关事项的公告》(国家税务总局公告2016年第32号)规定,将延长确认发票信息时限,纳税人确认当月用于抵扣税款或者出口退税的增值税发票信息的最后时限,由当月最后1日延长至次月纳税申报期结束前2日。








误区三:认证抵扣期限都是180天








【正解】第一,根据《增值税暂行条例》、《国家税务总局关于调整增值税扣税凭证抵扣期限有关问题的通知》(国税函[2009]617号)等文件规定,目前仅对增值税专用发票、海关完税凭证和部分运输发票设定了抵扣期限。对于农产品收购发票和销售发票,尚未规定具体的抵扣时限。








第二,根据《财政部 国家税务总局关于进一步明确全面推开营改增试点有关劳务派遣服务、收费公路通行费抵扣等政策的通知》(财税[2016]47号)规定,2016年5月1日至7月31日,一般纳税人支付的道路、桥、闸通行费,暂凭取得的通行费发票(不含财政票据,下同)上注明的收费金额按照下列公式计算可抵扣的进项税额:高速公路通行费可抵扣进项税额=高速公路通行费发票上注明的金额&divide;(1+3%)3%。








误区四:7月后运输业发票抵扣仍采用货运专票








【正解】《国家税务总局关于停止使用货物运输业增值税专用发票有关问题的公告》(国家税务总局公告2015年第99号)规定,增值税一般纳税人提供货物运输服务,使用增值税专用发票和增值税普通发票,开具发票时应将起运地、到达地、车种车号以及运输货物信息等内容填写在发票备注栏中,如内容较多可另附清单。为避免浪费,方便纳税人发票使用衔接,货运专票最迟可使用至2016年6月30日,7月1日起停止使用。








误区五:5月1日后取得不动产都可分两年抵扣








【正解】根据《财政部 国家税务总局关于全面推开营业税

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高新技术企业必备的条件有 <a href="http://www.cwcw07.com">长旺财务</a> 哪些

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2016/11/30 9:48 <a href="http://www.cwcw07.com">www.cwcw07.com</a> :38








科技部、财政部、国家税务总局联合发布了《科技部 财政部 国家税务总局关于修订印发<高新技术企业认定管理办法>的通知》(国科发火〔2016〕32号),自2016年1月1日起实施。这一通知的发布 <a href="http://www.cwcw07.com/Article/Detail/801">高新技术企业必备的条件有哪些</a> ,加大了对科技型企业特别是中小企业的政策扶持,有力推动大众创业、万众创新,培育创造新技术、新业态和提供新供给的生力军,促进经济升级发展。那么成为高新技术企业必备的条件有哪些?








一、在中国境内(不含港、澳、台地区)注册满一年的企业,近三年通过自主研发、受让、受赠、并购等方式,对其主要产品(服务)的核心技术拥有自主知识产权。








二、产品(服务)属于《国家重点支持的高新技术领域》规定的范围。








三、具有大学专科以上学历的科技人员占企业当年职工总数的30%以上,其中研发人员占企业当年职工总数的10%以上。








四、高新技术产品(服务)收入及其技术性收入的总和占企业当年总收入的60%以上。








五、近三个会计年度的研究开发费用总额占销售收入总额的比例符合如下要求:








1.最近一年销售收入小于5000万元的企业,比例不低于6%;










2.最近一年销售收入在5000万元至20000万元的企业,比例不低于4%;








3.最近一年销售收入在20000万元以上的企业,比例不低于3%。








六、企业自主知识产权数量、科技成果转化能力、研究开发组织管理水平、销售与总资产成长性等四项指标综合得分达到71分(含71分)以上。








详情请留意长旺财务官网www.cwcw07.com或关注微信公众号(GDCWCW)了解更多最新资讯





代理企业纳税情况自查
高新技术企业必备的条件有哪些
企业财务管理中的预算管理的模式分类
增值税专票试点扩大,税总进一步完善服务


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