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关于《湖南省水利水电工程调整计价依据增值税计算标准》(湘水发〔2019〕6号)的政策解读

  • 索引号: 430S00/2019-000652
  • 题裁分类:
  • 发布机构:
  • 公布日期: 2020-07-24
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  • 名称: 关于《湖南省水利水电工程调整计价依据增值税计算标准》(湘水发〔2019〕6号)的政策解读

一、“《湖南省水利水电工程调整计价依据增值税计算标准》(湘水发〔2019〕6号)”文件的依据

(一)国家政策性文件

欧博官网caizhengbu、shuiwuzongju、haiguanzongshu《guanyushenhuazengzhishuigaigeyouguanzhengcedegonggao》(caizhengbu、shuiwuzongju、haiguanzongshugonggao2019niandi39hao)guanyu“zi2019nian4yue1riqi”,“zengzhishuiyibannashuirenfashengzengzhishuiyingshuixiaoshouxingweihuozhejinkouhuowu,yuanshiyong16%shuilvde,shuilvdiaozhengwei13%;yuanshiyong10%shuilvde,shuilvdiaozhengwei9%”。

shangshu16%diaozhengzhi13%shuilvdeyingshuibufenshizhigongchengshigongzuoyeyingyujisuandeshuilv;10%diaozhengzhi9%shuilvdeyingshuibufenzhixiang3gefangmian: gongchengcailiaocaigou、gongchengshebeicaigou、yifeilvjisuangongchengshigongfeiyongjiesuandeyingyujisuandeshuilv。

(二)水利部文件

shuilibubangongting《guanyudiaozhengshuiligongchengjijiayijuzengzhishuijisuanbiaozhundetongzhi》(bancaiwuhan〔2019〕448hao)guiding:

“gongchengbufen:

(1)shigongjixietaishifeidingedezhejiufeichuyi1.13diaozhengxishu,xiulijitihuanshebeifeichuyi1.09diaozhengxishu。juejinjijiqitayoujianshedanweicaigou、shebeifeidanduliexiangdeshigongjixie,shebeifeicaiyongbuhanzengzhishuijinxiangshuiedejiage。

(2)jianzhujianzhuanggongchengfeideshuijinshuilvwei9%。

(3)yifeilvxingshibiaoshideanzhuanggongchengdinge,zhuangzhixingcailiaofeifeilvchuyi1.13diaozhengxishu。

(4)bianzhigai(gu)suanwenjianshi,cailiaojiagecaiyongbuhanzengzhishuijinxiangshuiedejiage。zhuyaocailiaoshiyongshuilvwei13%,ciyaocailiaojiqitacailiaojisuanfangfazanbudiaozheng。”

(三)2018年我厅已发《增值税计价依据税率调整办法》

欧博官网2018nian11yue8ri,hunanshengshuilitingguanyuyinfa《hunanshengshuilishuidiangongchengyingyeshuigaizhengzengzhishuijijiayijudiaozhengbanfadetongzhi》(xiangshuifa〔2018〕25hao,beianhaohnpr-2018-18008)。

二、“《湖南省水利水电工程营业税改征增值税计价依据调整办法的通知》(湘水发〔2018〕25号)”文件的修改内容

anzhaocaizhengbu、shuiwuzongju、haiguanzongshugonggao2019niandi39haoguanyu“zi2019nian4yue1riqi”“zengzhishuiyibannashuirenfashengzengzhishuiyingshuixiaoshouxingweihuozhejinkouhuowu,yuanshiyong16%shuilvde,shuilvdiaozhengwei13%;yuanshiyong10%shuilvde,shuilvdiaozhengwei9%”deguiding,jinjiang《hunanshengshuilishuidiangongchengyingyeshuigaizhengzengzhishuijijiayijudiaozhengbanfa》(beianhaohnpr-2018-18008)zhong16%he10%deshuilvxiangyingdiaozhengwei13%he9%,qitaneirongweiyubianhua。

jutixiugaineirongruxia:

(一)相应税率调整。

欧博官网zunxunanzhao“caizhengbu、shuiwuzongju、haiguanzongshugonggao2019niandi39hao”wenjianguiding,xiangyingjianggongchengjianzhujianzhuanggongchengfei16%deshuilvdiaozhengwei13%shuilv,jianggongchengcailiaocaigou、gongchengshebeicaigou、yifeilvjisuangongchengshigongfeiyongde10%deshuilvdiaozhengzhi9%deshuilv。

(二)施工机械设备相应税率调整。

1.shigongjixiezhejiu

欧博官网shigongjixietaishifeidingeshuyushigongzuoyejifeifanchou,qizhejiufeijisuanfangfabuyinshuilvbianhuaerbianhua,qijisuanjieguoyujisuanshuilvxiangguan,gujiangyuanjisuanfangfazhongchuyi[1+16%(yingshuishuilv)=1.16]diaozhengwei[1+13%(yingshuishuilv)=1.13]diaozhengxishu。

2.shebeixiuliyutihuan

xiulijitihuanshebei,zaigongchengzaojiafangmianshizhishangyishebeicaigouweizhuyaoxingshitixian,yinci,jiangyuan10%deshuilvxiangyingdiaozhengwei9%,zaijisuanfangfashangtixianwei“chuyi1.09diaozhengxishu”。

3.shuilvdiaozhengzaigongchengjianzhuyuanzhuangfeiyongjisuanzhongbuxianzhudeyinsu,qijijiayijuzanbudiaozheng。

欧博官网gongchengjianzhujianzhuanggongchengfeiyouzhijiefei、jianjiefei、lirun、cailiaobucha、shuijindeng5fangmianzucheng,gefangmianjijiayaosujiweifanza,qiegejijiayaosuzaigongchengjianzhujianzhuangfeizhonggongxiandubuyi,qizhuyaoyingxiangyinsuweirengongfei、zhuyaocailiaofei、shigongjixieshiyongfei。yinci,zhuru“anzhuangchaixiefei”dengyingxiangchengdubuxianzhude,zeweichibubian。

欧博官网4.cailiaoyuanjiajijiaweichihunanshengshuiliting“xiangshuifa〔2018〕25hao”quedingdebiaozhun。

woshengshuilishuidiangongchengdingjiatixiyu2015nianjibenwanshan,shuyu“yingyeshuigaizhengzengzhishuizhiqianquedingdedingjiatixi。shengshuilitingyu2015nian12yue14rifabule《hunanshengshuilishuidiangongchengshejigai(gu)suanbianzhiguiding》(xiangshuijianguan〔2015〕di130hao)jiqiyuzhipeitaode7ce《dinge》,gaidingjiatixihaoshi5nian,bingjingzhengfufuwucaigouxuanzeshiyidezaojiajigou,tongguodaliangdegongchengdiaoyanyushijishujucesuanhou,caideyiwancheng。

欧博官网yinguojiashixing“yingyeshuigaizhengzengzhishui”zhengce,hunanshengshuilitingyu2016nian11yue11riyinfale《hunanshengshuilishuidiangongchengyingyeshuigaizhengzengzhishuijijiayijudiaozhengbanfa(shixing)》(xiangshuijianguan〔2016〕62hao)。gai《diaozhengbanfa(shixing)》chutaiqian,zaijingzhengfufuwucaigouxuanzezhuanyedanwei、lijing5geyuedegongchengcesuan,caiyuyiquedingzaigongchengfeiyongzhongdexiangguandiaozhengxishu,zhiyouzheiyang,cainengweichi“yinggaizeng”zhengceyuwosheng“xiangshuijianguan〔2015〕di130hao”quedingdedingjiatixixiangpipei。bingmingquezaigongchengdegai(gu)suanbianzhishi,guiding:

“cailiaoyuanjia:

(2)qitaciyaocailiaochuyi1.03diaozhengxishu。

(3)goumaidesha、shiliao、tuliaochuyi1.03diaozhengxishu。

欧博官网(4)shangpinhunningtuchuyi1.03diaozhengxishu。”

yinshangshu2~4xiangzaishuilishuidiangongchengfeiyongzhong,shuilvbianhuaduiqiyingxiangbuxianzhu,suoyi,“xiangshuifa〔2018〕25hao”yiranweichi“xiangshuijianguan〔2016〕62hao”quedingdeshangshubiaozhun。tongli,bencishuilvdiaozhengyiweichishangshubiaozhun。

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