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    2018年8月開始,與財務會計相關的最新31條政策新規

    一、從2019年1月1日起,將基本養老保險費、基本醫療保險費、失業保險費、工傷保險費、生育保險費等各項社會保險費交由稅務部門統一征收。

    二、全國人大公布《中華人民共和國個人所得稅法修正案(草案)》

    1.完善有關納稅人的規定:將在中國境內居住的時間這一判定居民個人和非居民個人的標準,由現行的是否滿1年調整為是否滿183天

    2.對部分勞動性所得實行綜合征稅:將工資、薪金所得,勞務報酬所得,稿酬所得,特許權使用費所得等4項勞動性所得(以下稱綜合所得)納入綜合征稅范圍

    3.優化調整稅率結構

    (1)綜合所得稅率:擴大3%、10%、20%三檔低稅率的級距,3%稅率的級距擴大一倍,現行稅率為10%的部分所得的稅率降為3%;大幅擴大10%稅率的級距,現行稅率為20%的所得,以及現行稅率為25%的部分所得的稅率降為10%;現行稅率為25%的部分所得的稅率降為20%;相應縮小25%稅率的級距,30%、35%、45%這三檔較高稅率的級距保持不變。

    (2)經營所得稅率:保持5%至35%的5級稅率不變,適當調整各檔稅率的級距,其中最高檔稅率級距下限從10萬元提高至50萬元

    (3)提高綜合所得基本減除費用標準,綜合所得的基本減除費用標準提高到5000元/月(6萬元/年。

    不再保留專門的附加減除費用(1300元/月

    (4)設立專項附加扣除:增加規定子女教育支出、繼續教育支出、大病醫療支出、住房貸款利息和住房租金等與人民群眾生活密切相關的專項附加扣除。

    4.增加反避稅條款

    5.各部門協作:公安、人民銀行、金融監督管理等相關部門應當協助稅務機關確認納稅人的身份、銀行賬戶信息。教育、衛生、醫療保障、民政、人力資源社會保障、住房城鄉建設、人民銀行、金融監督管理等相關部門應當向稅務機關提供納稅人子女教育、繼續教育、大病醫療、住房貸款利息、住房租金等專項附加扣除信息。

    6.年終清算

    (1)納稅人取得綜合所得需要辦理匯算清繳的,應當在取得所得的次年3月1日至6月30日內辦理匯算清繳。

    (2)納稅人取得應稅所得,扣繳義務人未扣繳稅款的,納稅人應當在次年6月30日前,繳納稅款;稅務機關通知限期繳納的,納稅人應當按照期限繳納稅款。

    (3)納稅人從中國境外取得所得的,應當在取得所得的次年3月1日至6月30日內申報納稅。這和現行的個稅法規中次年1月31日的申報截止期相比進行了延長。

    (4)納稅人因移居境外注銷中國戶籍的,應當在注銷中國戶籍前辦理稅款清算。這一點在現行的個稅法規中沒有規定,是新增加的。

    7.根據修正草案,本修正案擬自2019年1月1日起施行。本修正案施行前,自2018年10月1日至2018年12月31日,擬對納稅人的工資、薪金所得,先行以每月收入額減除費用五千元后的余額為應納稅所得額,依照上述第一點的個人所得稅稅率表一(綜合所得適用)按月換算后計算繳納稅款,并不再扣除附加減除費用;個體工商戶的生產、經營所得,對企事業單位的承包經營、承租經營所得,先行適用上述第一點的個人所得稅稅率表二(經營所得適用)計算繳納稅款。

    三、國務院總理7月23日主持召開國務院常務會議:將企業研發費用加計扣除比例提高到75%的政策由科技型中小企業擴大至所有企業。

    四、企業支出的銀行手續費、利息支出必須取得發票才能稅前扣除

    國家稅務總局公告2018年第28號第九條規定,企業在境內發生的支出項目屬于增值稅應稅項目(以下簡稱“應稅項目”)的,對方為已辦理稅務登記的增值稅納稅人,其支出以發票(包括按照規定由稅務機關代開的發票)作為稅前扣除憑證;對方為依法無需辦理稅務登記的單位或者從事小額零星經營業務的個人,其支出以稅務機關代開的發票或者收款憑證及內部憑證作為稅前扣除憑證,收款憑證應載明收款單位名稱、個人姓名及身份證號、支出項目、收款金額等相關信息。

    小額零星經營業務的判斷標準是個人從事應稅項目經營業務的銷售額不超過增值稅相關政策規定的起征點。

    五、收款憑證、內部憑證、分割單等也可以作為稅前扣除憑證

    國家稅務總局制定了《企業所得稅稅前扣除憑證管理辦法》,主要內容一是明確收款憑證、內部憑證、分割單等也可以作為稅前扣除憑證,將減輕納稅人的辦稅負擔。二是在稅前扣除憑證的種類、填寫內容、取得時間、補開、換開要求等方面進行了詳細的規定,有利于企業加強自身財務管理和內控管理,減少稅收風險。三是針對企業未取得外部憑證或者取得不合規外部憑證的情形,文件規定了補救措施,保障了納稅人合法權益。

    (1)從個人零星采購滿足條件不需要發票作為稅前扣除憑證從事小額零星經營業務的個人,其支出以稅務機關代開的發票或者收款憑證及內部憑證作為稅前扣除憑證。即個人從事應稅項目經營業務的銷售額不超過增值稅相關政策規定的起征點。根據《中華人民共和國增值稅暫行條例》及實施細則、《財政部稅務總局關于延續小微企業增值稅政策的通知》(財稅〔2017〕76號)等政策規定,小額零星經營業務可按以下標準判斷:按月納稅的,月銷售額不超過3萬元;按次納稅的,每次(日)銷售額不超過300元-500元(具體標準根據各省規定執行)。但需要特別指出的是,如果個人銷售額超過上述規定,相關支出仍應以發票(包括按照規定由稅務機關代開的發票)作為稅前扣除憑證。

    (2)對方注銷、撤銷、依法被吊銷營業執照、被稅務機關認定為非正常戶等特殊原因無法取得發票稅前扣除補救措施

    (3)租房水電費分割單可以作為稅前扣除憑證

    (4)企業取得私自印制、偽造、變造、作廢、開票方非法取得、虛開、填寫不規范等不符合規定的發票,以及取得不符合國家法律、法規等相關規定的其他外部憑證,不得作為稅前扣除憑證。

    (5)發放給消費者個人的小額電子紅包或優惠券等,以內部憑證作為稅前扣除憑證,內部憑證的填制和使用企業仍須符合國家會計法律、法規等相關規定。

    (6)企業從境外購進貨物或者勞務發生的支出,以對方開具的發票或者具有發票性質的收款憑證、相關稅費繳納憑證作為稅前扣除憑證。

    文件依據:《國家稅務總局關于發布<企業所得稅稅前扣除憑證管理辦法>的公告》(國家稅務總局公告2018年第28號)

    六、自2018年1月1日起,對企業發生的職工教育經費支出,不超過工資薪金總額8%的部分,準予在計算企業所得稅應納稅所得額時扣除;超過部分,準予在以后納稅年度結轉扣除。

    七、企業在2018年1月1日至2020年12月31日期間新購進的設備、器具,單位價值不超過500萬元的,允許一次性計入當期成本費用在計算應納稅所得額時扣除;單位價值超過500萬元的,仍按現行相關規定執行。其中:設備、器具是指除房屋、建筑物以外的固定資產

    八、自2018年1月1日至2020年12月31日,符合條件的小型微利企業,無論采取查賬征收方式還是核定征收方式,其年應納稅所得額低于100萬元(含100萬元,下同)的,均可以享受財稅〔2018〕77號文件規定的所得減按50%計入應納稅所得額,按20%的稅率計算繳納企業所得稅的政策(以下簡稱“減半征稅政策”)

    九、自2018年1月1日起,高新技術企業或科技型中小企業虧損最長結轉年限由5年延長至10年

    十、將原在15個服務貿易創新發展試點地區執行的技術先進型服務企業所得稅優惠政策推廣至全國實施,即自2018年1月1日起,在全國范圍內對符合條件經認定的技術先進型服務企業(服務貿易類),減按15%的稅率征收企業所得稅。

    十一、企業委托境外進行研發活動所發生的研究開發費用可進行加計扣除

    委托境外進行研發活動所發生的費用,按照費用實際發生額的80%計入委托方的委托境外研發費用。委托境外研發費用不超過境內符合條件的研發費用三分之二的部分,可以按規定在企業所得稅前加計扣除,上述費用實際發生額應按照獨立交易原則確定。委托境外進行研發活動應簽訂技術開發合同,并由委托方到科技行政主管部門進行登記。相關事項按技術合同認定登記管理辦法及技術合同認定規則執行。企業應在年度申報享受優惠時,按照《國家稅務總局關于發布修訂后的〈企業所得稅優惠政策事項辦理辦法〉的公告》(國家稅務總局公告2018年第23號)的規定辦理有關手續,并留存備查。

    十二、國家稅務總局發布新版企業所得稅月(季)度預繳納稅申報表

    《中華人民共和國企業所得稅月(季)度預繳納稅申報表(A類,2018年版)》等報表,主要在以下方面進行了優化:一是取消《中華人民共和國企業所得稅月(季)度預繳納稅申報表(A類,2015年版)》及其附表中的“本期金額”列,只保留“累計金額”列。對原《固定資產加速折舊(扣除)明細表》進行大幅簡化,將數據項由185項減少至30項,精簡84%。綜合統計,修訂后的表單數據項將減少65%以上。二是根據政策調整和落實優惠的需要,補充、調整了《免稅收入、減計收入、所得減免等優惠明細表》(A201010)、《減免所得稅優惠明細表》(A201030)等表單的行次內容,確保符合條件的納稅人能夠及時、足額享受到稅收優惠。增加預繳方式、企業類型等標識信息和附報信息內容,為實現智能填報提供有力支持。

    十三、退還增值稅期末留抵稅額的行業包括裝備制造等先進制造業、研發等現代服務業和電網企業,納稅人的納稅信用等級為A級或B級。納稅人向主管稅務機關申請退還期末留抵稅額,當期退還的期末留抵稅額,以納稅人申請退稅上期的期末留抵稅額和退還比例計算,并以納稅人2017年底期末留抵稅額為上限。

    十四、兩部門發文繼續實施宣傳文化增值稅優惠政策

    自2018年1月1日起至2020年12月31日,免征圖書批發、零售環節增值稅;對7類出版物在出版環節執行增值稅100%先征后退的政策;對2類出版物在出版環節執行增值稅先征后退50%的政策。

    十五、調整增值稅稅率

    自2018年5月1日起,納稅人發生增值稅應稅銷售行為或者進口貨物,原適用17%和11%稅率的,稅率分別調整為16%、10%;納稅人購進農產品,原適用11%扣除率的,扣除率調整為10%;納稅人購進用于生產銷售或委托加工16%稅率貨物的農產品,按照12%的扣除率計算進項稅額;原適用17%稅率且出口退稅率為17%的出口貨物,出口退稅率調整至16%;原適用11%稅率且出口退稅率為11%的出口貨物、跨境應稅行為,出口退稅率調整至10%。

    十六、自2018年5月1日起,增值稅納稅申報將進行表表比對、票表比對、表稅比對

    為進一步加強和規范增值稅納稅申報比對管理,提高申報質量,優化納稅服務,稅務總局制定了《增值稅納稅申報比對管理操作規程(試行)》,申報比對規則:表表比對,申報表表內、表間邏輯關系比對;票表比對,各類發票、憑證、備案資格等信息與申報表進行比對;表稅比對,當期申報的應納稅款與當期的實際入庫稅款比對。

    十七、稅務總局明確一般納稅人轉登記為小規模納稅人等若干問題

    十八、統一增值稅小規模納稅人標準為年應征增值稅銷售額500萬元及以下為完善增值稅制度,進一步支持中小微企業發展,按照《中華人民共和國增值稅暫行條例實施細則》第二十八條規定已登記為增值稅一般納稅人的單位和個人,在2018年12月31日前,可轉登記為小規模納稅人,其未抵扣的進項稅額作轉出處理。

    十九、稅務總局發布《關于新辦納稅人首次申領增值稅發票有關事項的公告》,壓縮新辦納稅人首次申領增值稅發票時間

    二十、從職務科技成果轉化收入中給予科技人員的現金獎勵,可減按50%計入科技人員當月“工資、薪金所得”。

    二十一、將目前在8個全面創新改革試驗地區和蘇州工業園區試點的創業投資企業和天使投資個人投向種子期、初創期科技型企業,按投資額70%抵扣應納稅所得額的優惠政策推廣到全國范圍實施。

    二十二、自2018年5月1日起,對按萬分之五稅率貼花的資金賬簿減半征收印花稅,對按件貼花五元的其他賬簿免征印花稅。

    二十三、自2018年7月1日至2021年6月30日,對購置掛車減半征收車輛購置稅為促進甩掛運輸發展,提高物流效率和降低物流成本,自2018年7月1日至2021年6月30日,對購置掛車減半征收車輛購置稅。

    二十四、《中華人民共和國煙葉稅法》自2018年7月1日起施行>

    二十五、《中華人民共和國船舶噸稅法》自2018年7月1日起施行

    二十六、國家稅務總局研究制定了《資源稅征收管理規程》,進一步規范資源稅征收管理

    二十七、自2018年8月1日起施行新的《煙葉稅納稅申報表》

    二十八、2018年度全國稅務師職業資格考試補報名時間為2018年7月25日9:00至8月10日18:00。

    二十九、財政部對一般企業財務報表格式進行了修訂,變化真的大。

    三十、對實行增值稅期末留抵退稅的納稅人,允許其從城市維護建設稅、教育費附加和地方教育附加的計稅(征)依據中扣除退還的增值稅稅額。

    三十一、對符合條件節約能源、使用新能源車船的車船稅減免或減半征收。

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