【正文】 增值稅 基礎知識問答庫 （ 20xx 年 5 月） 清遠市國家稅務局 稅政管理科 編制 1 目 錄 第一部分 增值稅征收 ......................................................................................................9 一、增值稅的納稅人和征稅范圍 ....................................................................................9 .....................................................................................9 ................................................................10 二、關于增值稅視同銷售、混合銷售和兼營非應稅勞務行為征稅的若干問題 ...........10 ...........................................................................10 ..............................................10 .......................................................................................15 題 .................................................19 .............................................................19 .................................................20 征稅問題 ..........................................................................................20 ..............................................................21 ........................................22 .....................................................................................22 ..................................................................25 .............................................................................25 三、關于增 值稅適用稅率具體范圍 ..............................................................................26 17%.................................................................................26 13%具體范圍 .............................................................................26 簡易辦法按 6%的征收率繳納增值稅范圍 ......................................26 ......................................................................28 增值稅 基礎知識問答庫 （ 20xx 年 5 月） 清遠市國家稅務局 稅政管理科 編制 2 四、增值稅應納稅額計算 .............................................................................................28 納稅人增值稅應納稅額計算 ..........................................................................28 .............................................................................28 ..........................................................................29 五、關于增值稅 計稅銷售額和價外費用若干問題 .......................................................29 ..........................................................................29 ............................................30 ............................................30 、車輛購置稅、牌照費征稅問題 ................................................30 ？ ..............................................................30 .....................31 ...................................................31 ..........................................................................31 ..................................................................31 、車間生產(chǎn)自產(chǎn)自用建筑材料征收增值稅問題 ..........32 ..................................................................32 .............................................................................32 、還本銷售方式征收增值稅問題 ...................................................33 ..........................................................................33 ..........................................................................33 ..........................................................................33 .....................................................................................34 .....................................................................................35 六、關于增值稅進項稅額準予抵扣若干問題 ...............................................................35 .......................................................35 增值稅 基礎知識問答庫 （ 20xx 年 5 月） 清遠市國家稅務局 稅政管理科 編制 3 ...........................................................35 .........................36 高農(nóng)產(chǎn)品進項稅抵扣率 .............................................................................36 ..............................................................36 .........................36 ..........................................................................37 ..............................................................37 ...........................................................37 ......................................................................38 ........................................................................................39 ...................................................39 .............................39 ...........................................................39 ..............................................................40 ............................................40 .......................................................40 、倒閉、解散、停業(yè)后增值稅留抵稅額處理問題 .........................41 七、運輸發(fā)票抵扣問題 ................................................................................................41 58..增值稅一般納稅人運輸發(fā)票抵扣進項稅額管理 ..................................................41 抵扣 .............................41 般納稅人貨運發(fā)票掃描認證信息采集錄入方式 ................................................42 ......................................................................44 運費金額的具體范圍 ..........................................................................44 ..............................................................44 .................................................................................45 增值稅 基礎知識問答庫 （ 20xx 年 5 月） 清遠市國家稅務局 稅政管理科 編制 4 費與開具抵扣憑證的銷貨單位一致問題 ............................................45 ....................................46 ......................................................................46 ................................................46 ..................................................................46 ...................................................46 ..........................................................................47 、超重費、到付運費和轉(zhuǎn)運費抵扣問題