税务总局出台《增值税一般纳税人登记管理办法》

国家税务总局对《增值税一般纳税人资格认定管理办法》作出修订,出台了《增值税一般纳税人登记管理办法》(以下简称新《办法》),进一步明确办理增值税一般纳税人登记的相关政策,自2018年2月1日起施行。

审批变登记:“秒变”一般纳税人

增值税纳税人分为一般纳税人和小规模纳税人。如果是小规模纳税人,在购进货物、劳务、服务、无形资产、不动产时即使取得了增值税专用发票也不能用于抵扣;而成为一般纳税人后,既可以开具增值税专用发票为客户提供抵扣凭证,又能运用增值税链条的抵扣机制从销项税额中抵扣进项税额。

以往一般纳税人资格认定是税务行政审批项目,纳税人应当向其机构所在地主管税务机关申请。一般纳税人资格认定的权限,在县(市、区)国家税务局或者同级别的税务分局。

为积极推进“放管服”改革,2015年2月,国务院印发了《关于取消和调整一批行政审批项目等事项的决定》,“增值税一般纳税人资格认定”被列入取消的行政审批事项。为及时贯彻落实国务院决定,税务总局制发了《国家税务总局关于调整增值税一般纳税人管理有关事项的公告》,作为过渡性规定,明确自2015年4月1日起将一般纳税人管理由审批制改为登记制。

新《办法》在原有过渡性规定的基础上,以部门规章的形式,进一步明确取消税务机关对一般纳税人资格的审批环节,将审批制改为登记制,主管税务机关在对纳税人递交的登记资料信息进行核对确认后,纳税人即可成为一般纳税人。

实现两个简化:办理手续更便捷

据了解,与以往相比,新《办法》在办事程序上实现了两个“简化”,即办税资料和办税流程的简化,办理一般纳税人登记更加方便快捷。

——简化办税资料。按照过去的审批制,纳税人年应税销售额超过小规模纳税人标准的,申请增值税一般纳税人资格认定时应向主管税务机关报送《增值税一般纳税人申请认定表》,如果是年应税销售额未超过小规模纳税人标准以及新开业的纳税人,还应报送《税务登记证》副本、财务负责人和办税人员的身份证明及其复印件等5项资料。

实行登记制后,办理一般纳税人登记所需的资料由以上6项减少为2项,纳税人只需携带税务登记证件、填写登记表格,就可以办理一般纳税人登记事项。

——简化办税流程。在以前的审批制下,纳税人在申请一般纳税人资格时,由于税务机关受理和审批环节分属不同的部门,一窗通办岗受理后,还要层层上报审核,规定办结时间为20个工作日。此外,主管税务机关受理纳税人申请以后,还要根据需要进行实地查验并制作查验报告。
新《办法》明确取消了实地查验环节。主管税务机关当场核对纳税人提交的资料,只要符合登记要求的,一般予以当场办结;如果不符合填列要求或者填报内容与税务登记信息不一致,税务机关则会当场告知纳税人需要补正的内容。

适应税制改革:登记管理更科学

新《办法》重新定义了年应税销售额,包括纳税申报销售额、稽查查补销售额、纳税评估调整销售额。新《办法》还明确销售服务、无形资产或者不动产(以下简称“应税行为”)有扣除项目的纳税人,其应税行为年应税销售额按未扣除之前的销售额计算;偶然发生的销售无形资产、转让不动产的销售额,不计入应税行为年应税销售额。
    
为与增值税小规模纳税人按季申报相适应,新《办法》对年应税销售额的计算属期进行了补充,明确按季计算年应税销售额的内容,并规定纳税人在办理登记手续时,可以自行选择一般纳税人生效之日为当月1日或者次月1日。
    
“取消行政审批并不是一放了之,新《办法》的出台是深化税务行政审批制度改革、加强事中事后管理的体现。”税务总局货物和劳务税司负责人表示,下一步,税务部门将从加强服务引导、实施有效监管、完善社会监督等方面,进一步规范增值税一般纳税人登记管理工作,切实减轻纳税人的办税负担,给予纳税人更多实实在在的获得感。

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    [206] => D:\XAMPP\htdocs\administrator\components\com_acymailing\helpers\helper.php
    [207] => D:\XAMPP\htdocs\administrator\components\com_acymailing\compat\compat3.php
    [208] => D:\XAMPP\htdocs\administrator\components\com_acymailing\classes\cpanel.php
    [209] => D:\XAMPP\htdocs\libraries\cms\html\select.php
)