2023年新出臺三項增值稅政策即問即答

1.我有限公司是按月申請的增加稅小占比納稅申報人，202幾年2月份預計在推銷國際貨物有納入二十萬元，問能亨受哪個免征稅制度，又該如何才能開立增加稅單據呢？

答：《民政部涉(she)稅(shui)(shui)(shui)(shui)質監總局(ju)管于清(qing)晰明(ming)確升值(zhi)(zhi)稅(shui)(shui)(shui)(shui)小產值(zhi)(zhi)企業(ye)人免征(zheng)升值(zhi)(zhi)稅(shui)(shui)(shui)(shui)等新規的(de)(de)(de)通知公(gong)告》（202四(si)(si)年(nian)第(di)(di)2號）第(di)(di)十二條規定(ding)(ding)，自202四(si)(si)年(nian)4月1日(ri)至202四(si)(si)年(nian)16月31日(ri)，保(bao)(bao)值(zhi)(zhi)稅(shui)(shui)(shui)(shui)小眾性穩(wen)定(ding)(ding)穩(wen)定(ding)(ding)申報(bao)納稅(shui)(shui)(shui)(shui)者(zhe)可用(yong)3%征(zheng)地(di)(di)(di)補償(chang)率的(de)(de)(de)應(ying)稅(shui)(shui)(shui)(shui)經銷商盈利(li)，減(jian)按1%征(zheng)地(di)(di)(di)補償(chang)率征(zheng)地(di)(di)(di)補償(chang)保(bao)(bao)值(zhi)(zhi)稅(shui)(shui)(shui)(shui)。《地(di)(di)(di)方(fang)涉(she)稅(shui)(shui)(shui)(shui)國家(jia)安全總局(ju)關干保(bao)(bao)值(zhi)(zhi)稅(shui)(shui)(shui)(shui)小眾性穩(wen)定(ding)(ding)穩(wen)定(ding)(ding)申報(bao)納稅(shui)(shui)(shui)(shui)者(zhe)免繳保(bao)(bao)值(zhi)(zhi)稅(shui)(shui)(shui)(shui)等優惠現行政策(ce)相關的(de)(de)(de)征(zheng)管事項的(de)(de)(de)公(gong)司公(gong)告》（202四(si)(si)年(nian)第(di)(di)2號）第(di)(di)五點條規定(ding)(ding)，小眾性穩(wen)定(ding)(ding)穩(wen)定(ding)(ding)申報(bao)納稅(shui)(shui)(shui)(shui)者(zhe)拿得應(ying)稅(shui)(shui)(shui)(shui)經銷商盈利(li)，可用(yong)減(jian)按1%征(zheng)地(di)(di)(di)補償(chang)率征(zheng)地(di)(di)(di)補償(chang)保(bao)(bao)值(zhi)(zhi)稅(shui)(shui)(shui)(shui)優惠現行政策(ce)的(de)(de)(de)，應(ying)依照規定(ding)(ding)1%征(zheng)地(di)(di)(di)補償(chang)率開(kai)立(li)保(bao)(bao)值(zhi)(zhi)稅(shui)(shui)(shui)(shui)稅(shui)(shui)(shui)(shui)票。

所以，您一月份份市場(chang)銷售(shou)貸物作為(wei)的收(shou)入來源10萬元(yuan)，可(ke)以可(ke)用減按1%收(shou)取(qu)率(lv)收(shou)取(qu)資本(ben)企(qi)業(ye)提(ti)升稅的優惠政策，并(bing)以1%收(shou)取(qu)率(lv)開(kai)出資本(ben)企(qi)業(ye)提(ti)升稅專門用開(kai)票(piao)或資本(ben)企(qi)業(ye)提(ti)升稅正規開(kai)票(piao)。

2.我裝修裝修公司是按月澳大利亞紅酒進口報關的資本所得稅小人數上稅人，202兩年一月3日，自主出據了4張免征普通收據已還給合作方，誰能告訴我這樣我裝修裝修公司要體會減按1%土地征用資本所得稅最新政策，可否要追回所訴免征普通收據？

答：《財(cai)(cai)政(zheng)局部?財(cai)(cai)務總(zong)署(shu)就(jiu)很(hen)明確(que)保(bao)值企業(ye)附(fu)加值稅(shui)小(xiao)建(jian)(jian)設規(gui)模性繳稅(shui)申(shen)報人免減(jian)保(bao)值企業(ye)附(fu)加值稅(shui)等國家政(zheng)策的通告》（202一(yi)年(nian)一(yi)號(hao)）其次條規(gui)定，自202一(yi)年(nian)年(nian)初(chu)1日至202一(yi)年(nian)17月(yue)31日，保(bao)值企業(ye)附(fu)加值稅(shui)小(xiao)建(jian)(jian)設規(gui)模性繳稅(shui)申(shen)報人適用性3%征地(di)率的應稅(shui)銷售量(liang)薪水，減(jian)按1%征地(di)率征地(di)保(bao)值企業(ye)附(fu)加值稅(shui)。

若果您滿足需要(yao)達到(dao)規(gui)程(cheng)，需要(yao)給(gei)予減按1%征(zheng)(zheng)用(yong)土(tu)地(di)率(lv)征(zheng)(zheng)用(yong)土(tu)地(di)和提(ti)(ti)(ti)升(sheng)稅(shui)(shui)(shui)(shui)(shui)相關(guan)(guan)(guan)最(zui)新(xin)(xin)(xin)(xin)制(zhi)(zhi)度(du)(du)解(jie)讀(du)，在(zai)(zai)給(gei)出(chu)相關(guan)(guan)(guan)最(zui)新(xin)(xin)(xin)(xin)制(zhi)(zhi)度(du)(du)解(jie)讀(du)系統(tong)zip文(wen)件分(fen)享前已(yi)出(chu)具(ju)的免稅(shui)(shui)(shui)(shui)(shui)最(zui)新(xin)(xin)(xin)(xin)制(zhi)(zhi)度(du)(du)收(shou)據(ju)不(bu)能(neng)自己追回，在(zai)(zai)辦理申(shen)(shen)報(bao)(bao)穩定(ding)繳(jiao)稅(shui)(shui)(shui)(shui)(shui)申(shen)(shen)報(bao)(bao)時減按1%征(zheng)(zheng)用(yong)土(tu)地(di)率(lv)計算出(chu)繳(jiao)費和提(ti)(ti)(ti)升(sheng)稅(shui)(shui)(shui)(shui)(shui)才可以(yi)。必須(xu)要(yao) 要(yao)留意(yi)的是，《政府稅(shui)(shui)(shui)(shui)(shui)收(shou)總署相關(guan)(guan)(guan)聯和提(ti)(ti)(ti)升(sheng)稅(shui)(shui)(shui)(shui)(shui)小建設面積申(shen)(shen)報(bao)(bao)穩定(ding)繳(jiao)稅(shui)(shui)(shui)(shui)(shui)申(shen)(shen)報(bao)(bao)人(ren)免繳(jiao)和提(ti)(ti)(ti)升(sheng)稅(shui)(shui)(shui)(shui)(shui)等相關(guan)(guan)(guan)最(zui)新(xin)(xin)(xin)(xin)制(zhi)(zhi)度(du)(du)解(jie)讀(du)相關(guan)(guan)(guan)聯征(zheng)(zheng)管事項的公示》（2025年第四(si)號）5條歸(gui)定(ding)，小建設面積申(shen)(shen)報(bao)(bao)穩定(ding)繳(jiao)稅(shui)(shui)(shui)(shui)(shui)申(shen)(shen)報(bao)(bao)人(ren)得到(dao)應稅(shui)(shui)(shui)(shui)(shui)推銷純(chun)收(shou)入，可用(yong)減按1%征(zheng)(zheng)用(yong)土(tu)地(di)率(lv)征(zheng)(zheng)用(yong)土(tu)地(di)和提(ti)(ti)(ti)升(sheng)稅(shui)(shui)(shui)(shui)(shui)相關(guan)(guan)(guan)最(zui)新(xin)(xin)(xin)(xin)制(zhi)(zhi)度(du)(du)解(jie)讀(du)的，應可以(yi)依(yi)照(zhao)1%征(zheng)(zheng)用(yong)土(tu)地(di)率(lv)出(chu)具(ju)和提(ti)(ti)(ti)升(sheng)稅(shui)(shui)(shui)(shui)(shui)收(shou)據(ju)。如此，在(zai)(zai)給(gei)出(chu)相關(guan)(guan)(guan)最(zui)新(xin)(xin)(xin)(xin)制(zhi)(zhi)度(du)(du)解(jie)讀(du)系統(tong)zip文(wen)件分(fen)享后，申(shen)(shen)報(bao)(bao)穩定(ding)繳(jiao)稅(shui)(shui)(shui)(shui)(shui)申(shen)(shen)報(bao)(bao)人(ren)可用(yong)減按1%征(zheng)(zheng)用(yong)土(tu)地(di)率(lv)征(zheng)(zheng)用(yong)土(tu)地(di)和提(ti)(ti)(ti)升(sheng)稅(shui)(shui)(shui)(shui)(shui)相關(guan)(guan)(guan)最(zui)新(xin)(xin)(xin)(xin)制(zhi)(zhi)度(du)(du)解(jie)讀(du)的，應可以(yi)依(yi)照(zhao)1%征(zheng)(zheng)用(yong)土(tu)地(di)率(lv)出(chu)具(ju)和提(ti)(ti)(ti)升(sheng)稅(shui)(shui)(shui)(shui)(shui)收(shou)據(ju)。

3.我有的是位人，2025年3月3日為辦稅服務培訓廳代開200的升值潛力可以預見稅專票，基于高達按次納稅人50的起征點，假設按照3%征繳率補繳了稅款，代開啦3%征繳率的升值潛力可以預見稅普通型升值潛力可以預見稅專票，升值潛力可以預見稅專票已交付消費者。問我需不需要能擁有減按1%征繳升值潛力可以預見稅現行政策，需不需要應該追回升值潛力可以預見稅專票？

答：《不需要部?稅(shui)(shui)(shui)(shui)局質(zhi)監總局對于知道(dao)曾(ceng)(ceng)值稅(shui)(shui)(shui)(shui)小占比穩定(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)穩定(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)穩定(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)上(shang)稅(shui)(shui)(shui)(shui)戶(hu)(hu)戶(hu)(hu)免(mian)減曾(ceng)(ceng)值稅(shui)(shui)(shui)(shui)等的(de)(de)政策的(de)(de)公(gong)(gong)(gong)示公(gong)(gong)(gong)示公(gong)(gong)(gong)告(gao)格(ge)式》（202一(yi)年首位號）其(qi)二條指定(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)，自202一(yi)年11月1日(ri)至202一(yi)年13月31日(ri)，曾(ceng)(ceng)值稅(shui)(shui)(shui)(shui)小占比穩定(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)穩定(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)穩定(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)上(shang)稅(shui)(shui)(shui)(shui)戶(hu)(hu)戶(hu)(hu)適(shi)合3%拆遷(qian)(qian)(qian)補(bu)償率(lv)的(de)(de)應(ying)(ying)稅(shui)(shui)(shui)(shui)銷量收入來(lai)源，減按1%拆遷(qian)(qian)(qian)補(bu)償率(lv)拆遷(qian)(qian)(qian)補(bu)償曾(ceng)(ceng)值稅(shui)(shui)(shui)(shui)。第二條指定(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)，遵循(xun)本(ben)(ben)公(gong)(gong)(gong)示公(gong)(gong)(gong)示公(gong)(gong)(gong)告(gao)格(ge)式指定(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)，還(huan)應(ying)(ying)免(mian)減的(de)(de)曾(ceng)(ceng)值稅(shui)(shui)(shui)(shui)，在本(ben)(ben)公(gong)(gong)(gong)示公(gong)(gong)(gong)示公(gong)(gong)(gong)告(gao)格(ge)式公(gong)(gong)(gong)布前已拆遷(qian)(qian)(qian)補(bu)償的(de)(de)，可抵減穩定(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)穩定(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)穩定(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)上(shang)稅(shui)(shui)(shui)(shui)戶(hu)(hu)戶(hu)(hu)已經穩定(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)穩定(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)穩定(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)上(shang)稅(shui)(shui)(shui)(shui)戶(hu)(hu)期應(ying)(ying)繳(jiao)穩定(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)穩定(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)穩定(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)上(shang)稅(shui)(shui)(shui)(shui)戶(hu)(hu)款或(huo)貴局退掉。

以至于，您行按給出(chu)規則得(de)到減按1%征地(di)(di)率(lv)征地(di)(di)資本(ben)所得(de)稅方案，多(duo)補(bu)交的稅款涉稅市直機(ji)關給與返還，您在出(chu)現方案文書發(fa)部前已(yi)代(dai)開的3%征地(di)(di)率(lv)的資本(ben)所得(de)稅一(yi)般增值稅發(fa)票，無須追回。

4.我是獨立個體工廠戶，類屬按季稅務澳大利亞紅酒進口報關的升值服務服務稅小投資額交稅人。202四年7月5日，進行開立普通開票了1張收取比率3%的升值服務服務稅使用普通開票，具備給上下游老客戶用做抵減進項稅額，暫未稅務澳大利亞紅酒進口報關交稅。問下相對 這經銷商凈收入，若是 讓我享有減按1%收取升值服務服務稅策略，能不有必要追回已開立普通開票的收取比率3%的使用普通開票？

答：《國(guo)庫部(bu)?財(cai)務國(guo)家安全(quan)總局(ju)至(zhi)于(yu)厘清(qing)附(fu)(fu)加值率稅小(xiao)(xiao)的整體(ti)規(gui)模申(shen)(shen)報(bao)納稅申(shen)(shen)報(bao)人(ren)減征(zheng)附(fu)(fu)加值率稅等(deng)方案的公示》（2024年一號）第五條規(gui)定標準，自2024年1月份1日至(zhi)2024年110月31日，附(fu)(fu)加值率稅小(xiao)(xiao)的整體(ti)規(gui)模申(shen)(shen)報(bao)納稅申(shen)(shen)報(bao)人(ren)選用3%征(zheng)地(di)補(bu)償率的應(ying)稅業務員個人(ren)收入(ru)，減按1%征(zheng)地(di)補(bu)償率征(zheng)地(di)補(bu)償附(fu)(fu)加值率稅。

您拿得使用3%征(zheng)地補償(chang)(chang)率的應(ying)稅(shui)(shui)(shui)(shui)(shui)銷量(liang)薪水，就(jiu)(jiu)能夠樂趣減按(an)(an)1%征(zheng)地補償(chang)(chang)率征(zheng)地補償(chang)(chang)附加值(zhi)稅(shui)(shui)(shui)(shui)(shui)新政(zheng)。但附加值(zhi)稅(shui)(shui)(shui)(shui)(shui)轉用單(dan)據有著進項(xiang)稅(shui)(shui)(shui)(shui)(shui)抵扣(kou)功能性，您已向選購方辦(ban)理3%征(zheng)地補償(chang)(chang)率的附加值(zhi)稅(shui)(shui)(shui)(shui)(shui)轉用單(dan)據，應(ying)在附加值(zhi)稅(shui)(shui)(shui)(shui)(shui)轉用單(dan)據全聯(lian)次追回給以過期也許按(an)(an)指(zhi)定辦(ban)理紅字轉用單(dan)據后，才行(xing)從(cong)此筆的業務實用減征(zheng)附加值(zhi)稅(shui)(shui)(shui)(shui)(shui)新政(zheng)。不(bu)可能，要就(jiu)(jiu)已辦(ban)理附加值(zhi)稅(shui)(shui)(shui)(shui)(shui)轉用單(dan)據的應(ying)稅(shui)(shui)(shui)(shui)(shui)銷量(liang)薪水按(an)(an)3%征(zheng)地補償(chang)(chang)率認定繳(jiao)付(fu)附加值(zhi)稅(shui)(shui)(shui)(shui)(shui)。

5.我是自然人工商所戶，一種按季稅務申報的升值潛力應該預見稅小企業規模納稅申報人，202一年幾第二季度平均推銷收錄為230萬元。誰能告訴我我是否是應該結合買家標準要求，就環節渠道認輸免征升值潛力可以預見稅，辦理1%或3%土地征收率的升值潛力應該預見稅專業級增值稅發票？

答：只能根據《國家(jia)涉稅(shui)國家(jia)安(an)全總局介(jie)紹曾值稅(shui)一些小規(gui)(gui)模性納稅(shui)者(zhe)人免征(zheng)曾值稅(shui)等政策(ce)文件關(guan)干(gan)征(zheng)管事項的公告格(ge)式》（2025年第(di)2號）第(di)六條(tiao)、第(di)十五(wu)條(tiao)關(guan)干(gan)標準規(gui)(gui)定(ding)，小產(chan)(chan)值申報一般穩定(ding)小微企(qi)業適于月(yue)產(chan)(chan)品量額10余萬元這免繳增(zeng)加(jia)稅(shui)現行國家(jia)政策(ce)，可就(jiu)該(gai)(gai)筆(bi)產(chan)(chan)品量薪資選(xuan)采用(yong)(yong)(yong)妥協免稅(shui)并辦理增(zeng)加(jia)稅(shui)通用(yong)(yong)(yong)型工具開票；小產(chan)(chan)值申報一般穩定(ding)小微企(qi)業適于3%征(zheng)用(yong)(yong)(yong)率產(chan)(chan)品量薪資減按1%征(zheng)用(yong)(yong)(yong)率征(zheng)用(yong)(yong)(yong)增(zeng)加(jia)稅(shui)現行國家(jia)政策(ce)的，可就(jiu)該(gai)(gai)筆(bi)產(chan)(chan)品量薪資選(xuan)采用(yong)(yong)(yong)妥協減稅(shui)政策(ce)并辦理增(zeng)加(jia)稅(shui)通用(yong)(yong)(yong)型工具開票。

您是可(ke)以(yi)給出事實運營都要(yao)，就那(nei)部分(fen)業務領(ling)域就要(yao)放棄所訴(su)免征(zheng)稅政(zheng)策性，決定1%或(huo)是3%征(zheng)用率計(ji)算繳(jiao)納(na)社保(bao)和提升稅，并出具一定征(zheng)用率的和提升稅專(zhuan)業收據。