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今年主要减税措施都已出台 增值税改革减税超万亿元

2019-03-28 14:07:23     来源:2019年03月28日07:12     责任编辑:刘欣

  财政部国家税务总局相关负责人答记者问

  增值税改革,全年减税超万亿元(权威发布)

  今年,我国将实施更大规模的减税降费,全年减轻企业税收和社保缴费负担近2万亿元。3月27日,国务院新闻办公室举行国务院政策例行吹风会,财政部、国家税务总局相关负责人介绍了深化增值税改革有关情况,并回答了记者提问。

   今年主要减税措施都已出台

  “实施更大规模减税,是积极财政政策加力增效的重要方面,也是深化供给侧结构性改革的重要举措。”财政部副部长程丽华说,根据国务院常务会议精神,财政部会同税务总局和海关总署印发了《关于深化增值税改革有关政策的公告》,明确了从4月1日起,深化增值税改革的具体措施和操作办法。主要包括以下四项内容:

  ——降低增值税税率水平。将适用16%税率的项目改按13%税率征税,主要涉及制造业等行业;将适用10%税率的项目改按9%税率征税,主要涉及交通运输业、邮政业、建筑业、房地产业、基础电信服务和农产品等货物;保持6%一档税率不变,主要涉及现代服务业、金融业、生活服务业和增值电信服务。

  ——扩大进项税抵扣范围。将购进国内旅客运输服务纳入抵扣范围。将取得不动产支付的进项税由分两年抵扣改为一次性全额抵扣。这两项措施可增加纳税人的可抵扣进项税,让减税惠及所有纳税人。

  ——试行期末留抵退税制度。对降低税率水平后纳税人的增量留抵税额按条件予以退还,有效增加企业现金流。

  ——对生产、生活性服务业进项税额加计抵减。对主营业务为邮政、电信、现代服务和生活服务业的纳税人,按进项税额加计10%抵减应纳税额。

  “通过实施以上措施,确保主要行业税负明显降低,确保部分行业税负有所降低,确保所有行业税负只减不增。”程丽华表示,如果说年初出台的小微企业普惠性减税政策,是今年更大规模减税的一道“开胃菜”,那么此次增值税改革措施就是一道“主菜”,更是一道“硬菜”。至此,今年主要的减税措施都已经出台。

  制造业受益最为明显

  制造业是经济发展的基础、实体经济的重要组成部分,也是推进供给侧结构性改革、经济转型升级、新旧动能转换的关键和重点。

  “4月1日起实施的深化增值税改革,也以制造业为减税重点。”程丽华介绍,通过持续、较大幅度减轻制造业企业负担,可以改善企业预期和经营效益。企业获得减税资金后,将拥有更多的资源用于设备更新、技术创新和升级改造,促进经济高质量发展。此外,制造业是国民经济的基础产业,制造业享受的减税红利,还将通过价格机制由产业链条层层传递,让更多的行业受益。

  很多人关心,此次增值税改革举措的实施,这道“主菜”的减税规模有多大?

  对此,财政部税政司司长王建凡解释说:“总体上这几项措施加起来,增值税改革减税降负规模应该超过1万亿元。”

  减税简明易行好操作

  为确保所有行业税负只减不增,此次增值税改革对适用6%税率的生产生活性服务业纳税人采取了加计抵减政策,对这项全新的制度安排,纳税人高度关注。

  “在16%、10%两档增值税税率同时下调的情况下,适用6%税率的生产、生活性服务业纳税人,因进项税额减少税负可能出现上升。”国家税务总局副局长孙瑞标介绍,针对这部分纳税人税负可能上升的情况,财政部和税务总局经过反复研究和测算,最终确定对其适用进项税额加计抵减10%的政策。

  “加计抵减”简单来说,就是允许特定纳税人按照当期可抵扣进项税额的10%虚拟计算出一个抵减额,从而达到降低纳税人税负的目的。

  “加计抵减政策按年度适用,当年内无需调整均可享受加计抵减政策,而且不需要任何审批。这样做的目的,就是要尽可能减少纳税人的办税负担。”孙瑞标强调。

  税务总局货物和劳务税司司长王道树说,下一阶段的重点,就是服务好纳税人。一是全力确保4月1日起“开好票”。3月底前,全国开票系统升级工作将全面完成。二是全力确保5月1日起“报好税”。(李丽辉)

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