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对于《湖南省水利水电工程调剂计价根据增值税计较规范》(湘水发〔2019〕6号)的政策解读

宣布时候 : 2019-10-14   来历:    作者: 转载省水利厅

yi、“《hunanshengshuilishuidiangongchengdiaojijijiagenjuzengzhishuijijiaoguifan》(xiangshuifa〔2019〕6hao)”wenjiandegenju

(一)国度政策性文件

caiwubu、shuiwuzongju、haiguanzongshu《duiyushenruzengzhishuidingxinyouguanzhengcedegaosubugao》(caiwubu、shuiwuzongju、haiguanzongshugaosubugao2019niandi39hao)duiyu“zi2019nian4yue1riqi”,“zengzhishuiputongzhengshuirenchanshengzengzhishuiyingshuifamaixingdonghuorukouhuose,yuanheyong16%shuilvde,shuilvdiaojiwei13%;yuanheyong10%shuilvde,shuilvdiaojiwei9%”。

shangshu16%diaojizhi13%shuilvdeyingshuijubushizhigongchengshirenwuyeyingyujijiaodeshuilv;10%diaojizhi9%shuilvdeyingshuijubuzhixiang3gefangmian: gongchengziliaotuixiao、gongchengzhuangbeituixiao、yifeilvjijiaogongchengshigongyongdujiesuandeyingyujijiaodeshuilv。

(二)水利部文件

shuilibubangongting《duiyudiaojishuiligongchengjijiagenjuzengzhishuijijiaoguifandegaosu》(bancaiwuhan〔2019〕448hao)huading:

“gongchengjubu:

(1)shigongjiqitaishifeidingedezhejiufeichuyi1.13diaojixishu,buzhuijitidaizhuangbeifeichuyi1.09diaojixishu。juejinjijiqiyuyoufuzhidanyuantuixiao、zhuangbeifeilingdingliexiangdeshigongjiqi,zhuangbeifeijienabuhanzengzhishuijinxiangshuiedejiaqian。

(2)xiujianjizhuangpeigongchengfeideshuijinshuilvwei9%。

(3)yifeilvqingshibiaoxiandezhuangpeigongchengdinge,zhuangpeixingziliaofeifeilvchuyi1.13diaojixishu。

(4)tiligai(gu)suanwenjianshi,ziliaojiaqianjienabuhanzengzhishuijinxiangshuiedejiaqian。shouyaoziliaoheyongshuilvwei13%,shouyaoziliaojiqiyuziliaojijiaofangshizanbudiaoji。”

(三)2018年极速飞艇 厅已发《增值税计价根据税率调剂方式》

2018nian11yue8ri,hunanshengshuilitingduiyuyinfa《hunanshengshuilishuidiangongchengtingyeshuigaizhengzengzhishuijijiagenjudiaojifangshidegaosu》(xiangshuifa〔2018〕25hao,beianhaohnpr-2018-18008)。

二、“《湖南省水利水电工程停业税改征增值税计价根据调剂方式的告诉》(湘水发〔2018〕25号)”文件的点窜内容

genjucaiwubu、shuiwuzongju、haiguanzongshugaosubugao2019niandi39haoduiyu“zi2019nian4yue1riqi”“zengzhishuiputongzhengshuirenchanshengzengzhishuiyingshuifamaixingdonghuorukouhuose,yuanheyong16%shuilvde,shuilvdiaojiwei13%;yuanheyong10%shuilvde,shuilvdiaojiwei9%”dehuading,jinjiang《hunanshengshuilishuidiangongchengtingyeshuigaizhengzengzhishuijijiagenjudiaojifangshi》(beianhaohnpr-2018-18008)zhong16%he10%deshuilvxiangyingdiaojiwei13%he9%,qiyuneirongweiyubiangeng。

xiangxidiancuanneirongyixia:

(一)响应税率调剂。

zunshougenju“caiwubu、shuiwuzongju、haiguanzongshugaosubugao2019niandi39hao”wenjianhuading,xiangyingjianggongchengxiujianjizhuangpeigongchengfei16%deshuilvdiaojiwei13%shuilv,jianggongchengziliaotuixiao、gongchengzhuangbeituixiao、yifeilvjijiaogongchengshigongyongdude10%deshuilvdiaojizhi9%deshuilv。

(二)施工机器装备响应税率调剂。

1.shigongjiqizhejiu

shigongjiqitaishifeidingeshuyushirenwuyejifeifanwei,qizhejiufeijijiaofangshibuyinshuilvbiangengerbiangeng,qijijiaochengguoyujijiaoshuilvxianggan,gujiangyuanjijiaofangshizhongchuyi[1+16%(yingshuishuilv)=1.16]diaojiwei[1+13%(yingshuishuilv)=1.13]diaojixishu。

2.zhuangbeibuzhuiyutidai

buzhuijitidaizhuangbei,zaigongchengzaojiafangmianbenseshangyizhuangbeituixiaoweishouyaoqingshibiaoxian,shiyi,jiangyuan10%deshuilvxiangyingdiaojiwei9%,zaijijiaofangshishangbiaoxianwei“chuyi1.09diaojixishu”。

3.shuilvdiaojizaigongchengxiujianyuzhuangpeiyongdujijiaozhongbumingxiandeshenfen,qijijiagenjuzanbudiaoji。

gongchengxiujianjizhuangpeigongchengfeiyouzhijiefei、zhijiefei、lirun、ziliaobucha、shuijindeng5fangmiangoucheng,gefangmianjijiashenfenjiqifuza,qiegejijiashenfenzaigongchengxiujianjizhuangpeifeizhongjinxiandubuyi,qishouyaoyingxiangshenfenweiyeshengfei、shouyaoziliaofei、shigongjiqiliyongfei。shiyi,zhuru“zhuangpeizhuangpeifei”dengyingxiangshuipingbumingxiande,zebaochiwending。

4.ziliaoyuanjiajijiabaochihunanshengshuiliting“xiangshuifa〔2018〕25hao”kendingdeguifan。

极速飞艇 shengshuilishuidiangongchengdingjiaxitongyu2015niangenjiwanmei,shuyu“tingyeshuigaizhengzengzhishuizhiqiankendingdedingjiaxitong。shengshuilitingyu2015nian12yue14rixuanbule《hunanshengshuilishuidiangongchengshexianggai(gu)suantilihuading》(xiangshuijianguan〔2015〕di130hao)jiqiyuzhipeitaode7ce《dinge》,gaidingjiaxitonghaoshi5nian,bingjingdangjubanshituixiaotiaoxuanshihedezaojiajigou,jingyouguochengdapidegongchengdiaoyanyuxianshishujucesuanhou,caideyishixian。

yinguodushishi“tingyeshuigaizhengzengzhishui”zhengce,hunanshengshuilitingyu2016nian11yue11riyinfale《hunanshengshuilishuidiangongchengtingyeshuigaizhengzengzhishuijijiagenjudiaojifangshi(shixing)》(xiangshuijianguan〔2016〕62hao)。gai《diaojifangshi(shixing)》chutaiqian,zaijingdangjubanshituixiaotiaoxuanzhuanyedanyuan、lijing5geyuedegongchengcesuan,caiyuyikendingzaigongchengyongduzhongdexianggandiaojixishu,zhiyaoruxu,nenglibaochi“yinggaizeng”zhengceyu极速飞艇 sheng“xiangshuijianguan〔2015〕di130hao”kendingdedingjiaxitongxianghunpei。bingmingbaizaigongchengdegai(gu)suantilishi,huading:

“ziliaoyuanjia:

(2)qiyushouyaoziliaochuyi1.03diaojixishu。

(3)caibandesha、shiliao、tuliaochuyi1.03diaojixishu。

(4)shangpinhunningtuchuyi1.03diaojixishu。”

yinshangshu2~4xiangzaishuilishuidiangongchengyongduzhong,shuilvbiangengduiqiyingxiangbumingxian,yishi,“xiangshuifa〔2018〕25hao”rengranbaochi“xiangshuijianguan〔2016〕62hao”kendingdeshangshuguifan。tongli,bencishuilvdiaojiyibaochishangshuguifan。

  • 2019nian10yue14ri


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