关于简并增值税征收率政策的通知
时间：2014-06-21浏览次数：15847 次
<p class="MsoNormal" style="margin: 0cm 0cm 0pt; line-height: 24pt; text-indent: 22pt; mso-char-indent-count: 2.0; mso-line-height-rule: exactly" align="center"><span style="font-size: 11pt; font-family: 宋体; mso-bidi-font-weight: bold"><font color="#000000">财税<span lang="EN-US">[2014]57</span>号<span lang="EN-US"><o:p></o:p></span></font></span></p>
<p class="MsoNormal" style="margin: 0cm 0cm 0pt; line-height: 24pt; text-indent: 22pt; mso-char-indent-count: 2.0; mso-line-height-rule: exactly"><span style="font-size: 11pt; font-family: 宋体; mso-bidi-font-weight: bold"><font color="#000000">各省、自治区、直辖市、计划单列市财政厅（局）、国家税务局，新疆生产建设兵团财务局：<span lang="EN-US"><o:p></o:p></span></font></span></p>
<p class="MsoNormal" style="margin: 0cm 0cm 0pt; line-height: 24pt; text-indent: 22pt; mso-char-indent-count: 2.0; mso-line-height-rule: exactly"><span style="font-size: 11pt; font-family: 宋体; mso-bidi-font-weight: bold"><font color="#000000"> 为进一步规范税制、公平税负，经国务院批准，决定简并和统一增值税征收率，将<span lang="EN-US">6%</span>和<span lang="EN-US">4%</span>的增值税征收率统一调整为<span lang="EN-US">3%</span>。现将有关事项通知如下：<span lang="EN-US"><o:p></o:p></span></font></span></p>
<p class="MsoNormal" style="margin: 0cm 0cm 0pt; line-height: 24pt; text-indent: 22pt; mso-char-indent-count: 2.0; mso-line-height-rule: exactly"><span style="font-size: 11pt; font-family: 宋体; mso-bidi-font-weight: bold"><font color="#000000"> 一、《财政部 国家税务总局关于部分货物适用增值税低税率和简易办法征收增值税政策的通知》（财税〔<span lang="EN-US">2009</span>〕<span lang="EN-US">9</span>号）第二条第（一）项和第（二）项中“按照简易办法依照<span lang="EN-US">4%</span>征收率减半征收增值税”调整为“按照简易办法依照<span lang="EN-US">3%</span>征收率减按<span lang="EN-US">2%</span>征收增值税”。<span lang="EN-US"><o:p></o:p></span></font></span></p>
<p class="MsoNormal" style="margin: 0cm 0cm 0pt; line-height: 24pt; text-indent: 22pt; mso-char-indent-count: 2.0; mso-line-height-rule: exactly"><span style="font-size: 11pt; font-family: 宋体; mso-bidi-font-weight: bold"><font color="#000000"> 《财政部 国家税务总局关于全国实施增值税转型改革若干问题的通知》（财税〔<span lang="EN-US">2008</span>〕<span lang="EN-US">170</span>号）第四条第（二）项和第（三）项中“按照<span lang="EN-US">4%</span>征收率减半征收增值税”调整为“按照简易办法依照<span lang="EN-US">3%</span>征收率减按<span lang="EN-US">2%</span>征收增值税”。<span lang="EN-US"><o:p></o:p></span></font></span></p>
<p class="MsoNormal" style="margin: 0cm 0cm 0pt; line-height: 24pt; text-indent: 22pt; mso-char-indent-count: 2.0; mso-line-height-rule: exactly"><span style="font-size: 11pt; font-family: 宋体; mso-bidi-font-weight: bold"><font color="#000000"> 二、财税〔<span lang="EN-US">2009</span>〕<span lang="EN-US">9</span>号文件第二条第（三）项和第三条“依照<span lang="EN-US">6%</span>征收率”调整为“依照<span lang="EN-US">3%</span>征收率”。<span lang="EN-US"><o:p></o:p></span></font></span></p>
<p class="MsoNormal" style="margin: 0cm 0cm 0pt; line-height: 24pt; text-indent: 22pt; mso-char-indent-count: 2.0; mso-line-height-rule: exactly"><span style="font-size: 11pt; font-family: 宋体; mso-bidi-font-weight: bold"><font color="#000000"> 三、财税〔<span lang="EN-US">2009</span>〕<span lang="EN-US">9</span>号文件第二条第（四）项“依照<span lang="EN-US">4%</span>征收率”调整为“依照<span lang="EN-US">3%</span>征收率”。<span lang="EN-US"><o:p></o:p></span></font></span></p>
<p class="MsoNormal" style="margin: 0cm 0cm 0pt; line-height: 24pt; text-indent: 22pt; mso-char-indent-count: 2.0; mso-line-height-rule: exactly"><span style="font-size: 11pt; font-family: 宋体; mso-bidi-font-weight: bold"><font color="#000000"> 四、本通知自<span lang="EN-US">2014</span>年<span lang="EN-US">7</span>月<span lang="EN-US">1</span>日起执行。<span lang="EN-US"><o:p></o:p></span></font></span></p>
<p class="MsoNormal" style="margin: 0cm 0cm 0pt; line-height: 24pt; text-indent: 22pt; mso-char-indent-count: 2.0; mso-line-height-rule: exactly"><span style="font-size: 11pt; font-family: 宋体; mso-bidi-font-weight: bold"><font color="#000000"> 财政部 国家税务总局<span lang="EN-US"><o:p></o:p></span></font></span></p>
<p class="MsoNormal" style="margin: 0cm 0cm 0pt; line-height: 24pt; text-indent: 22pt; mso-char-indent-count: 2.0; mso-line-height-rule: exactly"><span style="font-size: 11pt; font-family: 宋体; mso-bidi-font-weight: bold"><font color="#000000"> <span lang="EN-US">2014</span>年<span lang="EN-US">6</span>月<span lang="EN-US">13</span>日<span lang="EN-US"><o:p></o:p></span></font></span></p>