yabo

关于《国家税务总局关于发布〈国际运输船舶增值税退税管理办法〉的公告》的解读
来源:yabo-yabovip网站 发布时间: 2020-01-25 字体: [ ]

根据《财政部 交通运输部 税务总局关于海南自由贸易港国际运输船舶有关增值税政策的通知》(财税〔2020〕41号)、《财政部 交通运输部 税务总局关于中国(上海)自由贸易试验区临港新片区国际运输船舶有关增值税政策的通知》(财税〔2020〕52号)规定,税务总局配套制发了《国际运输船舶增值税退税管理办法》(以下简称《办法》)。现解读如下:

YI、《BANFA》CHUTAIDEBEIJING

WEIZHICHIHAINANZIYOUMAOYIGANG、SHANGHAIZIYOUMAOYISHIYANQULINGANGXINPIANQUJIANSHE,CAIZHENGBUHUITONGJIAOTONGYUNSHUBU、SHUIWUZONGJUXIANHOUZHIFALE《GUANYUHAINANZIYOUMAOYIGANGGUOJIYUNSHUCHUANBOYOUGUANZENGZHISHUIZHENGCEDETONGZHI》(CAISHUI〔2020〕41HAO)HE《GUANYUZHONGGUO(SHANGHAI)ZIYOUMAOYISHIYANQULINGANGXINPIANQUGUOJIYUNSHUCHUANBOYOUGUANZENGZHISHUIZHENGCEDETONGZHI》(CAISHUI〔2020〕52HAO),MINGQUEDUIGUOJIYUNSHUQIYEZIJINGNEIJIANZAOCHUANBOQIYEGOUMAI、ZAIHAINANYANGPUGANG、SHANGHAIYANGSHANGANGDENGJIDECHUANBO,SHIXINGZENGZHISHUITUISHUIZHENGCE(YIXIAJIANCHENG“CHUANBOTUISHUI”)。WEIQUEBAOCHUANBOTUISHUIZHENGCELUODI,SHUIWUZONGJUZHIFALE《BANFA》,JIUCHUANBOTUISHUIDEBEIAN、BANLIJIHOUXUGUANLIDENGWENTIYUYIMINGQUE。

ER、《BANFA》DEZHUYAONEIRONGJIEDU

(YI)SHIYONG《BANFA》DEJUTIFANWEI

《BANFA》DIERTIAOMINGQUE,YUNSHUQIYEGOUJINFUHECAISHUI〔2020〕41HAOWENJIANDIYITIAO、CAISHUI〔2020〕52HAOWENJIANDIYITIAOGUIDINGTIAOJIANDECHUANBO,ANZHAO《BANFA》BANLICHUANBOTUISHUI。

(ER)RUHEQUEDINGCHUANBOTUISHUIDETUISHUIE?

《BANFA》DIERTIAOMINGQUE,CHUANBOTUISHUITUIHAIDEZENGZHISHUIE,WEIYUNSHUQIYEGOUJINCHUANBOQUDEDEZENGZHISHUIZHUANYONGFAPIAOSHANGZHUMINGDESHUIE。

(SAN)SHIYONGCHUANBOTUISHUIZHENGCEDEYUNSHUQIYE,RUHEBANLICHUANBOTUISHUIBEIAN?

yabo《BANFA》DISITIAOMINGQUE,SHIYONGCHUANBOTUISHUIZHENGCEDEYUNSHUQIYE,YINGYUSHOUCISHENBAOCHUANBOTUISHUISHI,PINGYIXIAZILIAOXIANGZHUGUANSHUIWUJIGUANBANLICHUANBOTUISHUIBEIAN: YISHINEIRONGTIANXIEZHENSHI、WANZHENGDE《CHUKOUTUI(MIAN)SHUIBEIANBIAO》JIQIDIANZISHUJU。ERSHIYUNSHUQIYECONGSHIGUOJIYUNSHUHUOGANGAOTAIYUNSHUYEWUDEZHENGMINGWENJIANFUYINJIAN。TONGSHI,WEIBIANLIQIYE,《BANFA》MINGQUE,SHANGSHUZILIAOYUNSHUQIYEKETONGGUODIANZIHUAFANGSHITIJIAO。

(SI)SHIYONGCHUANBOTUISHUIZHENGCEDEYUNSHUQIYE,ZAITIANXIE《CHUKOUTUI(MIAN)SHUIBEIANBIAO》SHI,YOUSHENMEXUYAOTEBIEZHUYIDEDIFANG?

《BANFA》DISITIAOMINGQUE,SHIYONGCHUANBOTUISHUIZHENGCEDEYUNSHUQIYEZAITIANXIE《CHUKOUTUI(MIAN)SHUIBEIANBIAO》SHI,YINGZAI“SHIFOUTIGONGLINGSHUILVYINGSHUIFUWU”LANCITIANXIE“SHI”;“TIGONGLINGSHUILVYINGSHUIFUWUDAIMA”LANCITIANXIE“01(GUOJIYUNSHUFUWU)”;“CHUKOUTUI(MIAN)SHUIGUANLILEIXING”LANCITIANXIE“CHUANBOTUISHUIYUNSHUQIYE”;QITALANCIANTIANBIAOSHUOMINGTIANXIE。

yabo(WU)CIQIANWEIBANLIGUOCHUKOUTUI(MIAN)SHUIBEIANDEYUNSHUQIYE,RUZAISHIYONGCHUANBOTUISHUIZHENGCEDETONGSHI,HAIKAIZHANLEHUOWULAOWUCHUKOUYEWU,YINGDANGRUHEBANLICHUKOUTUI(MIAN)SHUIBEIAN?

《BANFA》DIWUTIAOMINGQUE,SHIYONGCHUANBOTUISHUIZHENGCEDEYUNSHUQIYETONGSHICHUKOUHUOWULAOWU、QIEWEIBANLIGUOCHUKOUTUI(MIAN)SHUIBEIANDE,CHUCHUANBOTUISHUIBEIANSUOXUZILIAOWAI,HAIYINGANXIANXINGGUIDINGTIGONGJIAGAIBEIANDENGJIZHUANYONGZHANGDE《DUIWAIMAOYIJINGYINGZHEBEIANDENGJIBIAO》HUO《ZHONGHUARENMINGONGHEGUOWAISHANGTOUZIQIYEPIZHUNZHENGSHU》,YIJI《ZHONGHUARENMINGONGHEGUOHAIGUANBAOGUANDANWEIZHUCEDENGJIZHENGSHU》DENGXIANGGUANZILIAO。

yabo(LIU)YIBANLICHUANBOTUISHUIBEIANDEYUNSHUQIYE,BUZAICONGSHIGUOJIYUNSHUYEWUDE,SHIFOUXUYAOXIANGSHUIWUJIGUANBANLIBEIANBIANGENGSHOUXU?RUHEBANLI?

XUYAOBANLI。《BANFA》DIQITIAOMINGQUE,YIBANLICHUANBOTUISHUIBEIANDEYUNSHUQIYE,FASHENGCHUANJISUOYOURENBIANGENG、CHUANJIGANGBIANGENGHUOBUZAICONGSHIGUOJIYUNSHU(HUOGANGAOTAIYUNSHU)YEWUDENGBUFUHECAISHUI〔2020〕41HAO、CAISHUI〔2020〕52HAOWENJIANGUIDINGDETUISHUITIAOJIANDE,XUZITIAOJIANBIANGENGZHIRIQI30RINEI,CHIXIANGGUANZILIAOXIANGZHUGUANSHUIWUJIGUANBANLIBEIANBIANGENG,BINGZITIAOJIANBIANGENGZHIRIQI,TINGZHIXIANGSHOUCHUANBOTUISHUIZHENGCE。

yabo(QI)SHIYONGCHUANBOTUISHUIZHENGCEDEYUNSHUQIYE,YINGDANGRUHESHENBAOBANLICHUANBOTUISHUI?

《GONGGAO》DIJIUTIAOMINGQUE,YUNSHUQIYEXIANGZHUGUANSHUIWUJIGUANSHENQINGBANLICHUANBOTUISHUISHI,TIGONGXIALIEZILIAOJIDIANZIXINXI:YISHICAISHUI〔2020〕41HAO、CAISHUI〔2020〕52HAOWENJIANDISANTIAODI1XIANG、DI2XIANGGUIDINGDEZILIAOFUYINJIAN。QIZHONG,CIQIANYIXIANGZHUGUANSHUIWUJIGUANTIGONGGUODEZILIAO,RUWUBIANHUA,QIYEWUXUZHONGFUTIGONG。ERSHI《GOUJINZIYONGHUOWUTUISHUISHENBAOBIAO》JIQIDIANZIXINXI,BINGZAIGAIBIAOYEWULEIXINGLANTIANXIE“CBTS”,BEIZHULANTIANXIE“CHUANBOTUISHUI”。SANSHIJINGNEIJIANZAOCHUANBOQIYEKAIJUDEZENGZHISHUIZHUANYONGFAPIAOJIQIDIANZIXINXI。SISHIZHUGUANSHUIWUJIGUANYAOQIUTIGONGDEQITAZILIAO。TONGSHI,WEIBIANLIQIYE,《BANFA》MINGQUE,SHANGSHUZILIAOYUNSHUQIYEKETONGGUODIANZIHUAFANGSHITIJIAO。

(BA)YUNSHUQIYEZAISHENBAOCHUANBOTUISHUISHI,XUYAOTIGONGJINGNEIJIANZAOCHUANBOQIYEKAIJUDEZENGZHISHUIZHUANYONGFAPIAO,DUIYUSHANGSHUFAPIAOYOUSHENMETEBIEYAOQIU?

《BANFA》DIJIUTIAOMINGQUE,YUNSHUQIYEGOUJINCHUANBODEZENGZHISHUIZHUANYONGFAPIAO,YINGDANGYITONGGUOZENGZHISHUIFAPIAOZONGHEFUWUPINGTAIQUERENYONGTUWEI“YONGYUCHUKOUTUISHUI”。

yabo(JIU)YIBANLICHUANBOTUISHUIBEIANDEYUNSHUQIYE,FASHENGCHUANJISUOYOURENBIANGENG、CHUANJIGANGBIANGENGHUOBUZAICONGSHIGUOJIYUNSHU(HUOGANGAOTAIYUNSHU)YEWUDENGBUFUHECAISHUI〔2020〕41HAO、CAISHUI〔2020〕52HAOWENJIANGUIDINGQINGXINGDE,SHIFOUXUYAOBUJIAOYITUISHUIKUAN?

XUYAOBUJIAO。《BANFA》DISHIERTIAOMINGQUE,YITUISHUICHUANBOFASHENGCHUANJISUOYOURENBIANGENG、CHUANJIGANGBIANGENGHUOBUZAICONGSHIGUOJIYUNSHU(HUOGANGAOTAIYUNSHU)YEWUDENGBUFUHECAISHUI〔2020〕41HAO、CAISHUI〔2020〕52HAOWENJIANGUIDINGDETUISHUITIAOJIANDE,YUNSHUQIYEYINGDANGZAITIAOJIANBIANGENGCIYUEDENASHUISHENBAOQINEI,XIANGZHUGUANSHUIWUJIGUANBANLIBUJIAOYITUISHUIKUANSHOUXU。YINGBUJIAOSHUIKUANANYIXIAGONGSHIJISUANDECHU:

YINGBUJIAOSHUIKUAN=GOUJINCHUANBODEZENGZHISHUIZHUANYONGFAPIAOZHUMINGDESHUIE×(JINGZHI÷YUANZHI)

JINGZHI=YUANZHI-LEIJIZHEJIU

yabo(SHI)YUNSHUQIYEFASHENGPIANQUCHUANBOTUISHUIDENGWEIFAWEIGUIXINGWEIDE,YINGDANGRUHECHULI?

yabo《BANFA》DISHISITIAOMINGQUE,YUNSHUQIYEFASHENGPIANQUCHUANBOTUISHUIDE,ZHUGUANSHUIWUJIGUANYINGZHUIHUIYITUISHUIKUAN,BINGYIZHAOSHUISHOUZHENGGUANFADEYOUGUANGUIDINGCHULI。

SAN、ZHIXINGQIXIAN

CAISHUI〔2020〕41HAOWENJIANMINGQUE,HAINANCHUANBOTUISHUIZHENGCEDESHIXINGQIXIANWEI2020NIAN10YUE1RIZHI2024NIAN12YUE31RI,CAISHUI〔2020〕52HAOWENJIANMINGQUE,SHANGHAICHUANBOTUISHUIZHENGCEDESHIXINGQIXIANWEI2020NIAN11YUE1RIZHI2024NIAN12YUE31RI,SHIXINGQIXIANJUNYI《CHUANBOSUOYOUQUANDENGJIZHENGSHU》DEQIANFARIQIWEIZHUN。GENJUSHANGSHUGUIDING,《BANFA》FABUHOU,FANSHI《CHUANBOSUOYOUQUANDENGJIZHENGSHU》QIANFARIQIZAISHANGSHUZHENGCESHIXINGQIJIANDE,JUNKEAN《BANFA》SHENQINGCHUANBOTUISHUI。

yabo-yabovip网站1

ag旗舰版app下载im电竞下载雷速体育比分新浪足球竞彩网bg娱乐官方下载raybet雷竞技ballbetapp外围投注开户永利app体育网下载亚搏直播间捕鱼游戏注册yaboAPP亚博点球体育app AG真人国际厅 亚博全站 新沙巴体育平台 新沙巴体育网 亚博竞技官网 沙巴体育平台APP yobet电竞 完美电竞平台app下载 亚博app苹果手机下载 沙巴体育竞技平台