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預繳增值稅是以項目還是以企業為對象抵減,你應該知道,否則損失大

來源:中國建筑施工企業協會
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  一、增值稅異地預繳分幾種情況?

  1、納稅人提供建筑服務取得預收款,應在收到預收款時,以取得的預收款扣除支付的分包款后的余額,按照規定的預征率預繳增值稅。同區施工的,向機構地稅務機關預繳;跨區施工的,向項目地稅務機關預繳。

  2、納稅人提供建筑服務發生納稅義務時,同區施工的,不預繳增值稅,直接向機構所在地申報納稅;跨區施工的,以取得的全部價款和價外費用扣除支付的分包款后的余額,按照規定的預征率向項目地稅務機關預繳增值稅。

  二、稅款預繳后如何抵減應納稅額?是否可以跨項目抵減?

  案例1:有一個預收款項目A,三個月之后才開工,在項目所在地預繳了20萬,并取得了完稅憑證。因項目A尚未開工,納稅義務還未發生,但另外一個項目B已產生納稅義務,能否用項目A預繳的20萬抵減已發生納稅義務的項目B的應繳稅款?可以!

  案例2:有一般計稅項目C,在當地預繳了10萬,因一般計稅有可能銷項小于進項(編者注:雖然銷項小于進項非常少見,但也不能完全排除),項目C就不用交稅,因為預繳了就沒辦法抵了!此時,正好在本區域有一個簡易計稅的項目D,該項目在當地需要交納20萬增值稅,能否用一般計稅的項目C預繳的10萬抵減簡易計稅項目D的應納稅額?可以!

  案例3:有一項目E,該項目銷項小于進項,機構地提供餐飲服務,需要提供6%的銷項稅,能否用項目E在外地預繳的20萬來抵提供餐飲服務的應納稅額?可以!

  總結:已經預繳的稅款,取得增值稅完稅憑證,在機構地申報增值稅時,不分項目、不分計稅方法、不分稅目、不分業務,只要是一個納稅人的全部可以抵減!

  三、稅法依據

  國家稅務總局關于發布《納稅人跨縣(市、區)提供建筑服務增值稅征收管理暫行辦法》的公告(國家稅務總局公告2016年第17號)

  第八條 納稅人跨縣(市、區)提供建筑服務,向建筑服務發生地主管國稅機關預繳的增值稅稅款,可以在當期增值稅應納稅額中抵減,抵減不完的,結轉下期繼續抵減。

  納稅人以預繳稅款抵減應納稅額,應以完稅憑證作為合法有效憑證。

  本文由度川管理研究部根據何廣濤博士授課視頻整理而成

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