营改增进项税额抵扣手册，这是目前见到的最全版本！
<p style="max-width: 100%; min-height: 1em; color: rgb(62, 62, 62); line-height: 25.6px; widows: 1; text-align: center; box-sizing: border-box !important;"><br></p><p style="text-align: center; max-width: 100%; min-height: 1em; color: rgb(62, 62, 62); line-height: 25.6px; widows: 1; box-sizing: border-box !important;"><br></p><p style="max-width: 100%; min-height: 1em; color: rgb(62, 62, 62); text-align: center; box-sizing: border-box !important;"><span style="color: rgb(0, 0, 0);"><strong style="color: rgb(255, 255, 240); font-size: 18px; widows: 1; background-color: rgba(255, 255, 255, 0.2); max-width: 100%; box-sizing: border-box !important;">增<span style="color: rgb(0, 0, 0);">值税专用发票样式</span></strong></span></p><p style="max-width: 100%; min-height: 1em; color: rgb(62, 62, 62); line-height: 25.6px; widows: 1; box-sizing: border-box !important;"><br data-filtered="filtered" style="max-width: 100%; box-sizing: border-box !important;"></p><p style="max-width: 100%; min-height: 1em; color: rgb(62, 62, 62); widows: 1; line-height: 24.381px; box-sizing: border-box !important;"><strong style="max-width: 100%; line-height: 25.6px; text-align: center; box-sizing: border-box !important; overflow-wrap: break-word !important;"></strong><strong style="max-width: 100%; font-family: 微软雅黑; line-height: 25.6px; text-align: center; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="max-width: 100%; box-sizing: border-box !important;"></span></strong></p><blockquote class="" data-url="http://wxedit.yead.net" data-author="易点微信编辑器" style="margin: 5px auto; max-width: 100%; border-width: 0px; border-style: initial; border-color: initial; color: rgb(62, 62, 62); widows: 1; font-size: 14px; box-sizing: border-box !important;"><section style="max-width: 100%; display: inline-block; width: 670px; vertical-align: top; box-sizing: border-box !important;"><section style="margin-bottom: -10px; max-width: 100%; font-size: 12.8px; transform: translate3d(3px, 0px, 0px); box-sizing: border-box !important;"><section style="max-width: 100%; display: inline-block; box-sizing: border-box !important;"><p class="" style="padding-right: 8px; padding-left: 8px; max-width: 100%; min-height: 1em; height: 2em; text-align: center; color: rgb(255, 255, 255); line-height: 2em; font-size: 16px; vertical-align: top; display: inline-block; background-color: rgb(0, 88, 156); box-sizing: border-box !important;"><strong style="max-width: 100%; box-sizing: border-box !important;">分包工程支出</strong></p><section class="" style="max-width: 100%; width: 0px; font-size: 16px; vertical-align: top; border-left: 1em solid rgb(0, 88, 156); display: inline-block; box-sizing: border-box !important; border-top: 1em solid transparent !important; border-bottom: 1em solid transparent !important;"></section><section style="max-width: 100%; width: 0px; border-right: 0.6em solid rgb(2, 32, 99); border-top: 0.6em solid rgb(2, 32, 99); box-sizing: border-box !important; border-left: 0.6em solid transparent !important; border-bottom: 0.6em solid transparent !important;"></section></section></section><section style="max-width: 100%; text-align: center; box-sizing: border-box !important;"><section style="padding-left: 16px; max-width: 100%; display: inline-block; width: 670px; vertical-align: top; border-width: 0px; box-sizing: border-box !important;"><section style="padding-left: 10px; max-width: 100%; display: inline-block; width: 654px; vertical-align: top; border-left: 2px dashed rgb(160, 160, 160); border-bottom-left-radius: 0px; box-sizing: border-box !important;"><section style="margin-top: 5px; margin-bottom: 5px; max-width: 100%; box-sizing: border-box !important;"><p style="max-width: 100%; min-height: 1em; text-align: justify; line-height: 30px; box-sizing: border-box !important;"><br data-filtered="filtered" style="max-width: 100%; box-sizing: border-box !important;"></p><p style="max-width: 100%; min-height: 1em; text-indent: 2em; text-align: justify; line-height: 2em; box-sizing: border-box !important;"><strong style="max-width: 100%; box-sizing: border-box !important;"><span style="max-width: 100%; font-size: 16px; color: rgb(0, 0, 0); box-sizing: border-box !important;">分包工程支出，应按照分包商的纳税人资格和计税方法的选择来区分。</span></strong></p><p style="max-width: 100%; min-height: 1em; text-indent: 2em; text-align: justify; line-height: 2em; box-sizing: border-box !important;"><span style="max-width: 100%; font-size: 16px; color: rgb(0, 0, 0); box-sizing: border-box !important;">1.1 <strong style="max-width: 100%; box-sizing: border-box !important;">分包商为</strong><strong style="max-width: 100%; box-sizing: border-box !important;">小规模纳税人</strong>，进项税抵扣税率为<strong style="max-width: 100%; box-sizing: border-box !important;"><span style="max-width: 100%; color: rgb(171, 25, 66); box-sizing: border-box !important;">3%</span></strong>。</span></p><p style="max-width: 100%; min-height: 1em; text-indent: 2em; text-align: justify; line-height: 2em; box-sizing: border-box !important;"><span style="max-width: 100%; font-size: 16px; color: rgb(0, 0, 0); box-sizing: border-box !important;">1.2 <strong style="max-width: 100%; box-sizing: border-box !important;">分包商为一</strong><strong style="max-width: 100%; box-sizing: border-box !important;">般纳税人</strong></span></p><p style="max-width: 100%; min-height: 1em; text-indent: 2em; text-align: justify; line-height: 2em; box-sizing: border-box !important;"><span style="max-width: 100%; font-size: 16px; color: rgb(0, 0, 0); box-sizing: border-box !important;">1.2.1 专业分包，进项抵扣税率为<strong style="max-width: 100%; box-sizing: border-box !important;"><span style="max-width: 100%; color: rgb(171, 25, 66); box-sizing: border-box !important;">11%</span></strong>。</span></p><p style="max-width: 100%; min-height: 1em; text-indent: 2em; text-align: justify; line-height: 2em; box-sizing: border-box !important;"><span style="max-width: 100%; font-size: 16px; color: rgb(0, 0, 0); box-sizing: border-box !important;">1.2.2 劳务分包（清包工除外），进项抵扣税率为<span style="max-width: 100%; color: rgb(171, 25, 66); box-sizing: border-box !important;"><strong style="max-width: 100%; box-sizing: border-box !important;">11%</strong></span>。</span></p><p style="max-width: 100%; min-height: 1em; text-indent: 2em; text-align: justify; line-height: 2em; box-sizing: border-box !important;"><span style="max-width: 100%; font-size: 16px; color: rgb(0, 0, 0); box-sizing: border-box !important;">1.2.3 清包工</span></p><p style="max-width: 100%; min-height: 1em; text-indent: 2em; text-align: justify; line-height: 2em; box-sizing: border-box !important;"><span style="max-width: 100%; font-size: 16px; color: rgb(0, 0, 0); box-sizing: border-box !important;">（1）清包工（分包方采取简易计税），进项抵扣税率为<strong style="max-width: 100%; box-sizing: border-box !important;"><span style="max-width: 100%; color: rgb(171, 25, 66); box-sizing: border-box !important;">3%</span></strong>。</span></p><p style="max-width: 100%; min-height: 1em; text-indent: 2em; text-align: justify; line-height: 2em; box-sizing: border-box !important;"><span style="max-width: 100%; font-size: 16px; color: rgb(0, 0, 0); box-sizing: border-box !important;">（2）清包工（分包方采取一般计税），进项抵扣税率为<strong style="max-width: 100%; box-sizing: border-box !important;"><span style="max-width: 100%; color: rgb(171, 25, 66); box-sizing: border-box !important;">11%</span></strong>。</span></p></section></section></section></section></section></blockquote><blockquote class="" data-url="http://wxedit.yead.net" data-author="易点微信编辑器" style="margin: 5px auto; max-width: 100%; border-width: 0px; border-style: initial; border-color: initial; color: rgb(62, 62, 62); widows: 1; font-size: 14px; box-sizing: border-box !important;"><section style="max-width: 100%; display: inline-block; width: 670px; vertical-align: top; box-sizing: border-box !important;"><section style="margin-bottom: -10px; max-width: 100%; font-size: 12.8px; transform: translate3d(3px, 0px, 0px); box-sizing: border-box !important;"><section style="max-width: 100%; display: inline-block; box-sizing: border-box !important;"><p class="" style="padding-right: 8px; padding-left: 8px; max-width: 100%; min-height: 1em; height: 2em; text-align: center; color: rgb(255, 255, 255); line-height: 2em; font-size: 16px; vertical-align: top; display: inline-block; background-color: rgb(0, 88, 156); box-sizing: border-box !important;"><strong style="max-width: 100%; box-sizing: border-box !important;">工程物资</strong></p><section class="" style="max-width: 100%; width: 0px; font-size: 16px; vertical-align: top; border-left: 1em solid rgb(0, 88, 156); display: inline-block; box-sizing: border-box !important; border-top: 1em solid transparent !important; border-bottom: 1em solid transparent !important;"></section><section style="max-width: 100%; width: 0px; border-right: 0.6em solid rgb(2, 32, 99); border-top: 0.6em solid rgb(2, 32, 99); box-sizing: border-box !important; border-left: 0.6em solid transparent !important; border-bottom: 0.6em solid transparent !important;"></section></section></section><section style="max-width: 100%; box-sizing: border-box !important;"><section style="padding-left: 16px; max-width: 100%; display: inline-block; width: 670px; vertical-align: top; border-width: 0px; box-sizing: border-box !important;"><section style="padding-left: 10px; max-width: 100%; display: inline-block; width: 654px; vertical-align: top; border-left: 2px dashed rgb(160, 160, 160); border-bottom-left-radius: 0px; box-sizing: border-box !important;"><section style="margin-top: 5px; margin-bottom: 5px; max-width: 100%; box-sizing: border-box !important;"><p style="max-width: 100%; min-height: 1em; text-align: justify; line-height: 30px; box-sizing: border-box !important;"></p><p style="max-width: 100%; min-height: 1em; text-indent: 2em; line-height: 2em; box-sizing: border-box !important;"><span style="max-width: 100%; font-size: 16px; color: rgb(0, 0, 0); box-sizing: border-box !important;">工程物资，由于工程材料物资种类繁多，所以分供商提供的增值税专用发票的适用税率也不尽相同。一般的材料物资适用税率是17%，但也有一些特殊情况：</span></p><p style="margin-top: 5px; max-width: 100%; min-height: 1em; text-indent: 2em; line-height: 2em; box-sizing: border-box !important;"><strong style="max-width: 100%; box-sizing: border-box !important;"><span style="max-width: 100%; font-size: 16px; color: rgb(0, 0, 0); box-sizing: border-box !important;">2.1 木材及竹木制品，进项抵扣税率为<span style="max-width: 100%; color: rgb(171, 25, 66); box-sizing: border-box !important;">13%、17%</span>。</span></strong></p><p style="margin-top: 5px; max-width: 100%; min-height: 1em; text-indent: 2em; line-height: 2em; box-sizing: border-box !important;"><span style="max-width: 100%; font-size: 16px; color: rgb(0, 0, 0); box-sizing: border-box !important;">属于初次生产农产品的原木和原竹，取得的发票可能会是农产品收购发票或销售发票，而非增值税专用发票，但同样可以抵扣进项税，适用税率为13%；而经过加工的属于半成品或成品的木材及竹木制品，取得的发票是增值税专用发票，适用税率一般是17%。</span></p><p style="margin-top: 5px; max-width: 100%; min-height: 1em; text-indent: 2em; line-height: 2em; box-sizing: border-box !important;"><strong style="max-width: 100%; box-sizing: border-box !important;"><span style="max-width: 100%; font-size: 16px; color: rgb(0, 0, 0); box-sizing: border-box !important;">2.2 水泥及商品混凝土，进项抵扣税率为<span style="max-width: 100%; color: rgb(171, 25, 66); box-sizing: border-box !important;">17%、3%</span>。</span></strong></p><p style="margin-top: 5px; max-width: 100%; min-height: 1em; text-indent: 2em; line-height: 2em; box-sizing: border-box !important;"><span style="max-width: 100%; font-size: 16px; color: rgb(0, 0, 0); box-sizing: border-box !important;">购买水泥和一般商品混凝土的税率通常为17%；但以水泥为原料生产水泥混凝土，就可以选择简易征收，征收率为3%。</span></p><p style="margin-top: 5px; max-width: 100%; min-height: 1em; text-indent: 2em; line-height: 2em; box-sizing: border-box !important;"><strong style="max-width: 100%; box-sizing: border-box !important;"><span style="max-width: 100%; font-size: 16px; color: rgb(0, 0, 0); box-sizing: border-box !important;">2.3 砂土石料等地材，进项抵扣税率为<span style="max-width: 100%; color: rgb(171, 25, 66); box-sizing: border-box !important;">17%、3%</span> 。</span></strong></p><p style="margin-top: 5px; max-width: 100%; min-height: 1em; text-indent: 2em; line-height: 2em; box-sizing: border-box !important;"><span style="max-width: 100%; font-size: 16px; color: rgb(0, 0, 0); box-sizing: border-box !important;">在商贸企业购买的适用税率是17%；但从生产企业购买，生产企业自产的建筑用砂、土、石料以及自产砂、土、石料连续生产砖、瓦、石灰可以选择简易征收，适用税率为3%</span></p></section></section></section></section></section></blockquote><blockquote class="" data-url="http://wxedit.yead.net" data-author="易点微信编辑器" style="margin: 5px auto; max-width: 100%; border-width: 0px; border-style: initial; border-color: initial; color: rgb(62, 62, 62); widows: 1; font-size: 14px; box-sizing: border-box !important;"><section style="max-width: 100%; display: inline-block; width: 670px; vertical-align: top; box-sizing: border-box !important;"><section style="margin-bottom: -10px; max-width: 100%; font-size: 12.8px; transform: translate3d(3px, 0px, 0px); box-sizing: border-box !important;"><section style="max-width: 100%; display: inline-block; box-sizing: border-box !important;"><p class="" style="padding-right: 8px; padding-left: 8px; max-width: 100%; min-height: 1em; height: 2em; text-align: center; color: rgb(255, 255, 255); line-height: 2em; font-size: 16px; vertical-align: top; display: inline-block; background-color: rgb(0, 88, 156); box-sizing: border-box !important;"><strong style="max-width: 100%; box-sizing: border-box !important;">机械使用费</strong></p><section class="" style="max-width: 100%; width: 0px; font-size: 16px; vertical-align: top; border-left: 1em solid rgb(0, 88, 156); display: inline-block; box-sizing: border-box !important; border-top: 1em solid transparent !important; border-bottom: 1em solid transparent !important;"></section><section style="max-width: 100%; width: 0px; border-right: 0.6em solid rgb(2, 32, 99); border-top: 0.6em solid rgb(2, 32, 99); box-sizing: border-box !important; border-left: 0.6em solid transparent !important; border-bottom: 0.6em solid transparent !important;"></section></section></section><section style="max-width: 100%; text-align: center; box-sizing: border-box !important;"><section style="padding-left: 16px; max-width: 100%; display: inline-block; width: 670px; vertical-align: top; border-width: 0px; box-sizing: border-box !important;"><section style="padding-left: 10px; max-width: 100%; display: inline-block; width: 654px; vertical-align: top; border-left: 2px dashed rgb(160, 160, 160); border-bottom-left-radius: 0px; box-sizing: border-box !important;"><section style="margin-top: 5px; margin-bottom: 5px; max-width: 100%; box-sizing: border-box !important;"><p style="max-width: 100%; min-height: 1em; text-align: justify; line-height: 30px; box-sizing: border-box !important;"></p><p style="max-width: 100%; min-height: 1em; text-indent: 2em; text-align: justify; line-height: 2em; box-sizing: border-box !important;"><strong style="max-width: 100%; box-sizing: border-box !important;"><span style="max-width: 100%; font-size: 16px; color: rgb(0, 0, 0); box-sizing: border-box !important;">3.1 外购机械设备进项抵扣税率为<span style="max-width: 100%; color: rgb(171, 25, 66); box-sizing: border-box !important;"></span></span></strong><strong style="max-width: 100%; box-sizing: border-box !important;"><span style="max-width: 100%; font-size: 16px; color: rgb(0, 0, 0); box-sizing: border-box !important;"><span style="max-width: 100%; color: rgb(171, 25, 66); box-sizing: border-box !important;">17%</span></span></strong><strong style="max-width: 100%; box-sizing: border-box !important;"><span style="max-width: 100%; font-size: 16px; color: rgb(0, 0, 0); box-sizing: border-box !important;"><span style="max-width: 100%; color: rgb(171, 25, 66); box-sizing: border-box !important;"></span>。</span></strong></p><p style="margin-top: 5px; max-width: 100%; min-height: 1em; text-indent: 2em; text-align: justify; line-height: 2em; box-sizing: border-box !important;"><span style="max-width: 100%; font-size: 16px; color: rgb(0, 0, 0); box-sizing: border-box !important;">购买机械设备取得的增值税专用发票，可以一次性抵扣，但购买时要注意控制综合成本，选择综合成本较低的供应商。</span></p><p style="margin-top: 5px; max-width: 100%; min-height: 1em; text-indent: 2em; text-align: justify; line-height: 2em; box-sizing: border-box !important;"><strong style="max-width: 100%; box-sizing: border-box !important;"><span style="max-width: 100%; font-size: 16px; color: rgb(0, 0, 0); box-sizing: border-box !important;">3.2 租赁机械</span></strong></p><p style="margin-top: 5px; max-width: 100%; min-height: 1em; text-indent: 2em; text-align: justify; line-height: 2em; box-sizing: border-box !important;"><span style="max-width: 100%; font-size: 16px; color: rgb(0, 0, 0); box-sizing: border-box !important;">3.2.1 租赁机械（只租赁设备），进项抵扣税率为<strong style="max-width: 100%; box-sizing: border-box !important;"><span style="max-width: 100%; color: rgb(171, 25, 66); box-sizing: border-box !important;">17%，3%</span></strong>。</span></p><p style="margin-top: 5px; max-width: 100%; min-height: 1em; text-indent: 2em; text-align: justify; line-height: 2em; box-sizing: border-box !important;"><span style="max-width: 100%; font-size: 16px; color: rgb(0, 0, 0); box-sizing: border-box !important;">租赁设备，一般情况下适用税率为17%；但是若出租方以试点实施之前购进或者自制的有形动产为标的物提供的经营租赁服务，试点期间可以选择简易计税方法计算缴纳增值税，使用征收率为3%。</span></p><p style="margin-top: 5px; max-width: 100%; min-height: 1em; text-indent: 2em; text-align: justify; line-height: 2em; box-sizing: border-box !important;"><span style="max-width: 100%; font-size: 16px; color: rgb(0, 0, 0); box-sizing: border-box !important;">3.2.2 租赁机械（租赁设备+操作人员），进项抵扣税率为<strong style="max-width: 100%; box-sizing: border-box !important;"><span style="max-width: 100%; color: rgb(171, 25, 66); box-sizing: border-box !important;">11%</span></strong>。</span></p></section></section></section></section></section></blockquote><blockquote class="" data-url="http://wxedit.yead.net" data-author="易点微信编辑器" style="margin: 5px auto; max-width: 100%; border-width: 0px; border-style: initial; border-color: initial; color: rgb(62, 62, 62); widows: 1; font-size: 14px; box-sizing: border-box !important;"><section style="max-width: 100%; display: inline-block; width: 670px; vertical-align: top; box-sizing: border-box !important;"><section style="margin-bottom: -10px; max-width: 100%; font-size: 12.8px; transform: translate3d(3px, 0px, 0px); box-sizing: border-box !important;"><section style="max-width: 100%; display: inline-block; box-sizing: border-box !important;"><p class="" style="padding-right: 8px; padding-left: 8px; max-width: 100%; min-height: 1em; height: 2em; text-align: center; color: rgb(255, 255, 255); line-height: 2em; font-size: 16px; vertical-align: top; display: inline-block; background-color: rgb(0, 88, 156); box-sizing: border-box !important;"><strong style="max-width: 100%; box-sizing: border-box !important;">临时设施费</strong></p><section class="" style="max-width: 100%; width: 0px; font-size: 16px; vertical-align: top; border-left: 1em solid rgb(0, 88, 156); display: inline-block; box-sizing: border-box !important; border-top: 1em solid transparent !important; border-bottom: 1em solid transparent !important;"></section><section style="max-width: 100%; width: 0px; border-right: 0.6em solid rgb(2, 32, 99); border-top: 0.6em solid rgb(2, 32, 99); box-sizing: border-box !important; border-left: 0.6em solid transparent !important; border-bottom: 0.6em solid transparent !important;"></section></section></section><section style="max-width: 100%; box-sizing: border-box !important;"><section style="padding-left: 16px; max-width: 100%; display: inline-block; width: 670px; vertical-align: top; border-width: 0px; box-sizing: border-box !important;"><section style="padding-left: 10px; max-width: 100%; display: inline-block; width: 654px; vertical-align: top; border-left: 2px dashed rgb(160, 160, 160); border-bottom-left-radius: 0px; box-sizing: border-box !important;"><section style="margin-top: 5px; margin-bottom: 5px; max-width: 100%; box-sizing: border-box !important;"><p style="max-width: 100%; min-height: 1em; text-indent: 2em; text-align: justify; line-height: 2em; box-sizing: border-box !important;"><strong style="max-width: 100%; box-sizing: border-box !important;"><span style="max-width: 100%; color: rgb(0, 0, 0); font-size: 16px; box-sizing: border-box !important;">临时设施费，进项抵扣税率为<span style="max-width: 100%; color: rgb(171, 25, 66); box-sizing: border-box !important;">17%</span>。</span></strong></p><p style="margin-top: 5px; max-width: 100%; min-height: 1em; text-indent: 2em; text-align: justify; line-height: 2em; box-sizing: border-box !important;"><span style="max-width: 100%; color: rgb(0, 0, 0); font-size: 16px; box-sizing: border-box !important;">工程项目发生的临时设施费用，例如购买的脚手架、活动板房、围墙等，这些费用的支出都是可以一次性抵扣的。</span></p></section></section></section></section></section></blockquote><blockquote class="" data-url="http://wxedit.yead.net" data-author="易点微信编辑器" style="margin: 5px auto; max-width: 100%; border-width: 0px; border-style: initial; border-color: initial; color: rgb(62, 62, 62); widows: 1; font-size: 14px; box-sizing: border-box !important;"><section style="max-width: 100%; display: inline-block; width: 670px; vertical-align: top; box-sizing: border-box !important;"><section style="margin-bottom: -10px; max-width: 100%; font-size: 12.8px; transform: translate3d(3px, 0px, 0px); box-sizing: border-box !important;"><section style="max-width: 100%; display: inline-block; box-sizing: border-box !important;"><p class="" style="padding-right: 8px; padding-left: 8px; max-width: 100%; min-height: 1em; height: 2em; text-align: center; color: rgb(255, 255, 255); line-height: 2em; font-size: 16px; vertical-align: top; display: inline-block; background-color: rgb(0, 88, 156); box-sizing: border-box !important;"><strong style="max-width: 100%; box-sizing: border-box !important;">水费</strong></p><section class="" style="max-width: 100%; width: 0px; font-size: 16px; vertical-align: top; border-left: 1em solid rgb(0, 88, 156); display: inline-block; box-sizing: border-box !important; border-top: 1em solid transparent !important; border-bottom: 1em solid transparent !important;"></section><section style="max-width: 100%; width: 0px; border-right: 0.6em solid rgb(2, 32, 99); border-top: 0.6em solid rgb(2, 32, 99); box-sizing: border-box !important; border-left: 0.6em solid transparent !important; border-bottom: 0.6em solid transparent !important;"></section></section></section><section style="max-width: 100%; box-sizing: border-box !important;"><section style="padding-left: 16px; max-width: 100%; display: inline-block; width: 670px; vertical-align: top; border-width: 0px; box-sizing: border-box !important;"><section style="padding-left: 10px; max-width: 100%; display: inline-block; width: 654px; vertical-align: top; border-left: 2px dashed rgb(160, 160, 160); border-bottom-left-radius: 0px; box-sizing: border-box !important;"><section style="margin-top: 5px; margin-bottom: 5px; max-width: 100%; box-sizing: border-box !important;"><p style="max-width: 100%; min-height: 1em; text-indent: 2em; text-align: justify; line-height: 2em; box-sizing: border-box !important;"><strong style="max-width: 100%; box-sizing: border-box !important;"><span style="max-width: 100%; color: rgb(0, 0, 0); font-size: 16px; box-sizing: border-box !important;">水费，进项抵扣税率为<span style="max-width: 100%; color: rgb(171, 25, 66); box-sizing: border-box !important;">13%、3%</span>。</span></strong></p><p style="margin-top: 5px; max-width: 100%; min-height: 1em; text-indent: 2em; text-align: justify; line-height: 2em; box-sizing: border-box !important;"><span style="max-width: 100%; color: rgb(0, 0, 0); font-size: 16px; box-sizing: border-box !important;">从自来水公司可以取得增值税专用发票，只能抵扣3%的进项税，从其他水厂购买的水，取得增值税专用发票，可抵扣13%的进项税。</span></p></section></section></section></section></section></blockquote><blockquote class="" data-url="http://wxedit.yead.net" data-author="易点微信编辑器" style="margin: 5px auto; max-width: 100%; border-width: 0px; border-style: initial; border-color: initial; color: rgb(62, 62, 62); widows: 1; font-size: 14px; box-sizing: border-box !important;"><section style="max-width: 100%; display: inline-block; width: 670px; vertical-align: top; box-sizing: border-box !important;"><section style="margin-bottom: -10px; max-width: 100%; font-size: 12.8px; transform: translate3d(3px, 0px, 0px); box-sizing: border-box !important;"><section style="max-width: 100%; display: inline-block; box-sizing: border-box !important;"><p class="" style="padding-right: 8px; padding-left: 8px; max-width: 100%; min-height: 1em; height: 2em; text-align: center; color: rgb(255, 255, 255); line-height: 2em; font-size: 16px; vertical-align: top; display: inline-block; background-color: rgb(0, 88, 156); box-sizing: border-box !important;"><strong style="max-width: 100%; box-sizing: border-box !important;">电费</strong></p><section class="" style="max-width: 100%; width: 0px; font-size: 16px; vertical-align: top; border-left: 1em solid rgb(0, 88, 156); display: inline-block; box-sizing: border-box !important; border-top: 1em solid transparent !important; border-bottom: 1em solid transparent !important;"></section><section style="max-width: 100%; width: 0px; border-right: 0.6em solid rgb(2, 32, 99); border-top: 0.6em solid rgb(2, 32, 99); box-sizing: border-box !important; border-left: 0.6em solid transparent !important; border-bottom: 0.6em solid transparent !important;"></section></section></section><section style="max-width: 100%; box-sizing: border-box !important;"><section style="padding-left: 16px; max-width: 100%; display: inline-block; width: 670px; vertical-align: top; border-width: 0px; box-sizing: border-box !important;"><section style="padding-left: 10px; max-width: 100%; display: inline-block; width: 654px; vertical-align: top; border-left: 2px dashed rgb(160, 160, 160); border-bottom-left-radius: 0px; box-sizing: border-box !important;"><section style="margin-top: 5px; margin-bottom: 5px; max-width: 100%; box-sizing: border-box !important;"><p style="max-width: 100%; min-height: 1em; text-align: justify; line-height: 30px; box-sizing: border-box !important;"><br data-filtered="filtered" style="max-width: 100%; box-sizing: border-box !important;"></p><p style="max-width: 100%; min-height: 1em; text-indent: 2em; text-align: justify; line-height: 2em; box-sizing: border-box !important;"><strong style="max-width: 100%; box-sizing: border-box !important;"><span style="max-width: 100%; font-size: 16px; color: rgb(0, 0, 0); box-sizing: border-box !important;">电费，进项抵扣税率为<span style="max-width: 100%; color: rgb(171, 25, 66); box-sizing: border-box !important;">17%</span>。</span></strong></p><p style="margin-top: 5px; max-width: 100%; min-height: 1em; text-indent: 2em; text-align: justify; line-height: 2em; box-sizing: border-box !important;"><span style="max-width: 100%; font-size: 16px; color: rgb(0, 0, 0); box-sizing: border-box !important;">电网公司直接开具的电费增值税专用发票可以抵扣；租赁房屋和施工现场业主的电表，应从出租方或业主方取得增值税专用发票，抵扣进项税。</span></p></section></section></section></section></section></blockquote><blockquote class="" data-url="http://wxedit.yead.net" data-author="易点微信编辑器" style="margin: 5px auto; max-width: 100%; border-width: 0px; border-style: initial; border-color: initial; color: rgb(62, 62, 62); widows: 1; font-size: 14px; box-sizing: border-box !important;"><section style="max-width: 100%; display: inline-block; width: 670px; vertical-align: top; box-sizing: border-box !important;"><section style="margin-bottom: -10px; max-width: 100%; font-size: 12.8px; transform: translate3d(3px, 0px, 0px); box-sizing: border-box !important;"><section style="max-width: 100%; display: inline-block; box-sizing: border-box !important;"><p class="" style="padding-right: 8px; padding-left: 8px; max-width: 100%; min-height: 1em; height: 2em; text-align: center; color: rgb(255, 255, 255); line-height: 2em; font-size: 16px; vertical-align: top; display: inline-block; background-color: rgb(0, 88, 156); box-sizing: border-box !important;"><strong style="max-width: 100%; box-sizing: border-box !important;">勘察勘探费用</strong></p><section class="" style="max-width: 100%; width: 0px; font-size: 16px; vertical-align: top; border-left: 1em solid rgb(0, 88, 156); display: inline-block; box-sizing: border-box !important; border-top: 1em solid transparent !important; border-bottom: 1em solid transparent !important;"></section><section style="max-width: 100%; width: 0px; border-right: 0.6em solid rgb(2, 32, 99); border-top: 0.6em solid rgb(2, 32, 99); box-sizing: border-box !important; border-left: 0.6em solid transparent !important; border-bottom: 0.6em solid transparent !important;"></section></section></section><section style="max-width: 100%; box-sizing: border-box !important;"><section style="padding-left: 16px; max-width: 100%; display: inline-block; width: 670px; vertical-align: top; border-width: 0px; box-sizing: border-box !important;"><section style="padding-left: 10px; max-width: 100%; display: inline-block; width: 654px; vertical-align: top; border-left: 2px dashed rgb(160, 160, 160); border-bottom-left-radius: 0px; box-sizing: border-box !important;"><section style="margin-top: 5px; margin-bottom: 5px; max-width: 100%; box-sizing: border-box !important;"><p style="max-width: 100%; min-height: 1em; text-indent: 2em; text-align: justify; line-height: 2em; box-sizing: border-box !important;"><strong style="max-width: 100%; box-sizing: border-box !important;"><span style="max-width: 100%; font-size: 16px; color: rgb(0, 0, 0); box-sizing: border-box !important;">勘察勘探费用，进项抵扣税率为<span style="max-width: 100%; color: rgb(171, 25, 66); box-sizing: border-box !important;">6%</span>。</span></strong></p><p style="margin-top: 5px; max-width: 100%; min-height: 1em; text-indent: 2em; text-align: justify; line-height: 2em; box-sizing: border-box !important;"><span style="max-width: 100%; font-size: 16px; color: rgb(0, 0, 0); box-sizing: border-box !important;">勘察勘探服务支出可以抵扣进项税。</span></p></section></section></section></section></section></blockquote><blockquote class="" data-author="易点微信编辑器" data-url="http://wxedit.yead.net" style="margin: 5px auto; max-width: 100%; border-width: 0px; border-style: initial; border-color: initial; color: rgb(62, 62, 62); widows: 1; font-size: 14px; box-sizing: border-box !important;"><section style="max-width: 100%; display: inline-block; width: 670px; vertical-align: top; box-sizing: border-box !important;"><section style="margin-bottom: -10px; max-width: 100%; font-size: 12.8px; transform: translate3d(3px, 0px, 0px); box-sizing: border-box !important;"><section style="max-width: 100%; display: inline-block; box-sizing: border-box !important;"><p class="" style="padding-right: 8px; padding-left: 8px; max-width: 100%; min-height: 1em; height: 2em; line-height: 2em; display: inline-block; vertical-align: top; color: rgb(255, 255, 255); font-size: 16px; text-align: center; background-color: rgb(0, 88, 156); box-sizing: border-box !important;"><strong style="max-width: 100%; box-sizing: border-box !important;">工程设计费</strong></p><section class="" style="max-width: 100%; display: inline-block; vertical-align: top; width: 0px; border-left: 1em solid rgb(0, 88, 156); font-size: 16px; box-sizing: border-box !important; border-top: 1em solid transparent !important; border-bottom: 1em solid transparent !important;"></section><section style="max-width: 100%; width: 0px; border-right: 0.6em solid rgb(2, 32, 99); border-top: 0.6em solid rgb(2, 32, 99); box-sizing: border-box !important; border-left: 0.6em solid transparent !important; border-bottom: 0.6em solid transparent !important;"></section></section></section><section style="max-width: 100%; box-sizing: border-box !important;"><section style="padding-left: 16px; max-width: 100%; display: inline-block; width: 670px; vertical-align: top; border-width: 0px; box-sizing: border-box !important;"><section style="padding-left: 10px; max-width: 100%; display: inline-block; width: 654px; vertical-align: top; border-left: 2px dashed rgb(160, 160, 160); border-bottom-left-radius: 0px; box-sizing: border-box !important;"><section style="margin-top: 5px; margin-bottom: 5px; max-width: 100%; box-sizing: border-box !important;"><p style="max-width: 100%; min-height: 1em; text-align: justify; line-height: 30px; box-sizing: border-box !important;"><strong style="max-width: 100%; line-height: 28px; text-indent: 28px; box-sizing: border-box !important;"><span style="max-width: 100%; font-size: 16px; box-sizing: border-box !important;"></span></strong></p><p style="max-width: 100%; min-height: 1em; text-indent: 2em; text-align: justify; line-height: 2em; box-sizing: border-box !important;"><span style="max-width: 100%; color: rgb(0, 0, 0); box-sizing: border-box !important;"><strong style="max-width: 100%; box-sizing: border-box !important;"><span style="max-width: 100%; font-size: 16px; box-sizing: border-box !important;">工程设计费用，进项抵扣税率为</span></strong></span><strong style="max-width: 100%; box-sizing: border-box !important;"><span style="max-width: 100%; font-size: 16px; box-sizing: border-box !important;"><span style="max-width: 100%; color: rgb(171, 25, 66); box-sizing: border-box !important;">6%</span>。</span></strong></p><p style="margin-top: 5px; max-width: 100%; min-height: 1em; text-indent: 2em; text-align: justify; line-height: 2em; box-sizing: border-box !important;"><span style="max-width: 100%; font-size: 16px; color: rgb(0, 0, 0); box-sizing: border-box !important;">设计费支出可以抵扣进项税。</span></p></section></section></section></section></section></blockquote><blockquote class="" data-url="http://wxedit.yead.net" data-author="易点微信编辑器" style="margin: 5px auto; max-width: 100%; border-width: 0px; border-style: initial; border-color: initial; color: rgb(62, 62, 62); widows: 1; font-size: 14px; box-sizing: border-box !important;"><section style="max-width: 100%; display: inline-block; width: 670px; vertical-align: top; box-sizing: border-box !important;"><section style="margin-bottom: -10px; max-width: 100%; font-size: 12.8px; transform: translate3d(3px, 0px, 0px); box-sizing: border-box !important;"><section style="max-width: 100%; display: inline-block; box-sizing: border-box !important;"><p class="" style="padding-right: 8px; padding-left: 8px; max-width: 100%; min-height: 1em; height: 2em; text-align: center; color: rgb(255, 255, 255); line-height: 2em; font-size: 16px; vertical-align: top; display: inline-block; background-color: rgb(0, 88, 156); box-sizing: border-box !important;"><strong style="max-width: 100%; box-sizing: border-box !important;">检验试验费</strong></p><section class="" style="max-width: 100%; width: 0px; font-size: 16px; vertical-align: top; border-left: 1em solid rgb(0, 88, 156); display: inline-block; box-sizing: border-box !important; border-top: 1em solid transparent !important; border-bottom: 1em solid transparent !important;"></section><section style="max-width: 100%; width: 0px; border-right: 0.6em solid rgb(2, 32, 99); border-top: 0.6em solid rgb(2, 32, 99); box-sizing: border-box !important; border-left: 0.6em solid transparent !important; border-bottom: 0.6em solid transparent !important;"></section></section></section><section style="max-width: 100%; box-sizing: border-box !important;"><section style="padding-left: 16px; max-width: 100%; display: inline-block; width: 670px; vertical-align: top; border-width: 0px; box-sizing: border-box !important;"><section style="padding-left: 10px; max-width: 100%; display: inline-block; width: 654px; vertical-align: top; border-left: 2px dashed rgb(160, 160, 160); border-bottom-left-radius: 0px; box-sizing: border-box !important;"><section style="margin-top: 5px; margin-bottom: 5px; max-width: 100%; box-sizing: border-box !important;"><p style="max-width: 100%; min-height: 1em; text-indent: 2em; text-align: justify; line-height: 2em; box-sizing: border-box !important;"><span style="max-width: 100%; color: rgb(0, 0, 0); box-sizing: border-box !important;"><strong style="max-width: 100%; box-sizing: border-box !important;"><span style="max-width: 100%; font-size: 16px; box-sizing: border-box !important;">检验试验费，进项抵扣税率为</span></strong><strong style="max-width: 100%; box-sizing: border-box !important;"><span style="max-width: 100%; font-size: 16px; box-sizing: border-box !important;"></span></strong></span><strong style="max-width: 100%; box-sizing: border-box !important;"><span style="max-width: 100%; font-size: 16px; box-sizing: border-box !important;"><span style="max-width: 100%; color: rgb(171, 25, 66); box-sizing: border-box !important;">6%</span>。</span></strong></p><p style="margin-top: 5px; max-width: 100%; min-height: 1em; text-indent: 2em; text-align: justify; line-height: 2em; box-sizing: border-box !important;"><span style="max-width: 100%; font-size: 16px; color: rgb(0, 0, 0); box-sizing: border-box !important;">专业检测机构对样本进行检验和试验。</span></p></section></section></section></section></section></blockquote><blockquote class="" data-url="http://wxedit.yead.net" data-author="易点微信编辑器" style="margin: 5px auto; max-width: 100%; border-width: 0px; border-style: initial; border-color: initial; color: rgb(62, 62, 62); widows: 1; font-size: 14px; box-sizing: border-box !important;"><section style="max-width: 100%; display: inline-block; width: 670px; vertical-align: top; box-sizing: border-box !important;"><section style="margin-bottom: -10px; max-width: 100%; font-size: 12.8px; transform: translate3d(3px, 0px, 0px); box-sizing: border-box !important;"><section style="max-width: 100%; display: inline-block; box-sizing: border-box !important;"><p class="" style="padding-right: 8px; padding-left: 8px; max-width: 100%; min-height: 1em; height: 2em; text-align: center; color: rgb(255, 255, 255); line-height: 2em; font-size: 16px; vertical-align: top; display: inline-block; background-color: rgb(0, 88, 156); box-sizing: border-box !important;"><strong style="max-width: 100%; box-sizing: border-box !important;">电话费</strong></p><section class="" style="max-width: 100%; width: 0px; font-size: 16px; vertical-align: top; border-left: 1em solid rgb(0, 88, 156); display: inline-block; box-sizing: border-box !important; border-top: 1em solid transparent !important; border-bottom: 1em solid transparent !important;"></section><section style="max-width: 100%; width: 0px; border-right: 0.6em solid rgb(2, 32, 99); border-top: 0.6em solid rgb(2, 32, 99); box-sizing: border-box !important; border-left: 0.6em solid transparent !important; border-bottom: 0.6em solid transparent !important;"></section></section></section><section style="max-width: 100%; box-sizing: border-box !important;"><section style="padding-left: 16px; max-width: 100%; display: inline-block; width: 670px; vertical-align: top; border-width: 0px; box-sizing: border-box !important;"><section style="padding-left: 10px; max-width: 100%; display: inline-block; width: 654px; vertical-align: top; border-left: 2px dashed rgb(160, 160, 160); border-bottom-left-radius: 0px; box-sizing: border-box !important;"><section style="margin-top: 5px; margin-bottom: 5px; max-width: 100%; box-sizing: border-box !important;"><p style="max-width: 100%; min-height: 1em; text-indent: 2em; text-align: justify; line-height: 2em; box-sizing: border-box !important;"><span style="max-width: 100%; color: rgb(0, 0, 0); box-sizing: border-box !important;"><strong style="max-width: 100%; box-sizing: border-box !important;"><span style="max-width: 100%; font-size: 16px; box-sizing: border-box !important;">电话费，进项抵扣税率为</span></strong></span><strong style="max-width: 100%; box-sizing: border-box !important;"><span style="max-width: 100%; font-size: 16px; box-sizing: border-box !important;"><span style="max-width: 100%; color: rgb(171, 25, 66); box-sizing: border-box !important;">11%、6%</span>。</span></strong></p><p style="max-width: 100%; min-height: 1em; text-indent: 2em; box-sizing: border-box !important;"><span style="max-width: 100%; color: rgb(0, 0, 0); font-size: 16px; box-sizing: border-box !important;">电信业适用两档税率，基础电信服务适用税率为11%，增值电信服务适用税率为6%。</span></p><p style="margin-top: 5px; max-width: 100%; min-height: 1em; text-indent: 2em; text-align: justify; line-height: 2em; box-sizing: border-box !important;"><span style="max-width: 100%; font-size: 16px; color: rgb(0, 0, 0); box-sizing: border-box !important;">员工个人抬头发票无法取得增值税专用发票，无法抵扣进项税，带有福利性质的通信费补贴不允许抵扣进项税。企业的名义的电话费，取得专用发票可以抵扣。</span></p></section></section></section></section></section></blockquote><blockquote class="" data-author="易点微信编辑器" data-url="http://wxedit.yead.net" style="margin: 5px auto; max-width: 100%; border-width: 0px; border-style: initial; border-color: initial; color: rgb(62, 62, 62); widows: 1; font-size: 14px; box-sizing: border-box !important;"><section style="max-width: 100%; display: inline-block; width: 670px; vertical-align: top; box-sizing: border-box !important;"><section style="margin-bottom: -10px; max-width: 100%; font-size: 12.8px; transform: translate3d(3px, 0px, 0px); box-sizing: border-box !important;"><section style="max-width: 100%; display: inline-block; box-sizing: border-box !important;"><p class="" style="padding-right: 8px; padding-left: 8px; max-width: 100%; min-height: 1em; height: 2em; line-height: 2em; display: inline-block; vertical-align: top; color: rgb(255, 255, 255); font-size: 16px; text-align: center; background-color: rgb(0, 88, 156); box-sizing: border-box !important;"><strong style="max-width: 100%; box-sizing: border-box !important;">邮递费</strong></p><section class="" style="max-width: 100%; display: inline-block; vertical-align: top; width: 0px; border-left: 1em solid rgb(0, 88, 156); font-size: 16px; box-sizing: border-box !important; border-top: 1em solid transparent !important; border-bottom: 1em solid transparent !important;"></section><section style="max-width: 100%; width: 0px; border-right: 0.6em solid rgb(2, 32, 99); border-top: 0.6em solid rgb(2, 32, 99); box-sizing: border-box !important; border-left: 0.6em solid transparent !important; border-bottom: 0.6em solid transparent !important;"></section></section></section><section style="max-width: 100%; box-sizing: border-box !important;"><section style="padding-left: 16px; max-width: 100%; display: inline-block; width: 670px; vertical-align: top; border-width: 0px; box-sizing: border-box !important;"><section style="padding-left: 10px; max-width: 100%; display: inline-block; width: 654px; vertical-align: top; border-left: 2px dashed rgb(160, 160, 160); border-bottom-left-radius: 0px; box-sizing: border-box !important;"><section style="margin-top: 5px; margin-bottom: 5px; max-width: 100%; box-sizing: border-box !important;"><p style="max-width: 100%; min-height: 1em; text-align: justify; line-height: 30px; box-sizing: border-box !important;"><strong style="max-width: 100%; line-height: 28px; text-indent: 28px; box-sizing: border-box !important;"><span style="max-width: 100%; font-size: 16px; box-sizing: border-box !important;"><strong style="max-width: 100%; font-size: 14px; box-sizing: border-box !important;"><span style="max-width: 100%; font-size: 16px; box-sizing: border-box !important;"></span></strong></span></strong></p><p style="max-width: 100%; min-height: 1em; text-indent: 2em; text-align: justify; line-height: 2em; box-sizing: border-box !important;"><span style="max-width: 100%; color: rgb(0, 0, 0); box-sizing: border-box !important;"><strong style="max-width: 100%; box-sizing: border-box !important;"><span style="max-width: 100%; font-size: 16px; box-sizing: border-box !important;">邮递费，进项抵扣税率为</span></strong></span><strong style="max-width: 100%; box-sizing: border-box !important;"><span style="max-width: 100%; font-size: 16px; box-sizing: border-box !important;"><span style="max-width: 100%; color: rgb(171, 25, 66); box-sizing: border-box !important;">6%</span>。</span></strong></p><p style="margin-top: 5px; max-width: 100%; min-height: 1em; text-indent: 2em; text-align: justify; line-height: 2em; box-sizing: border-box !important;"><span style="max-width: 100%; font-size: 16px; color: rgb(0, 0, 0); box-sizing: border-box !important;">快递费可以抵扣进项税，建议采用月结方式结算，较易取得增值税专用发票。</span></p></section></section></section></section></section></blockquote><blockquote class="" data-url="http://wxedit.yead.net" data-author="易点微信编辑器" style="margin: 5px auto; max-width: 100%; border-width: 0px; border-style: initial; border-color: initial; color: rgb(62, 62, 62); widows: 1; font-size: 14px; box-sizing: border-box !important;"><section style="max-width: 100%; display: inline-block; width: 670px; vertical-align: top; box-sizing: border-box !important;"><section style="margin-bottom: -10px; max-width: 100%; font-size: 12.8px; transform: translate3d(3px, 0px, 0px); box-sizing: border-box !important;"><section style="max-width: 100%; display: inline-block; box-sizing: border-box !important;"><p class="" style="padding-right: 8px; padding-left: 8px; max-width: 100%; min-height: 1em; height: 2em; text-align: center; color: rgb(255, 255, 255); line-height: 2em; font-size: 16px; vertical-align: top; display: inline-block; background-color: rgb(0, 88, 156); box-sizing: border-box !important;"><strong style="max-width: 100%; box-sizing: border-box !important;">报刊杂志</strong></p><section class="" style="max-width: 100%; width: 0px; font-size: 16px; vertical-align: top; border-left: 1em solid rgb(0, 88, 156); display: inline-block; box-sizing: border-box !important; border-top: 1em solid transparent !important; border-bottom: 1em solid transparent !important;"></section><section style="max-width: 100%; width: 0px; border-right: 0.6em solid rgb(2, 32, 99); border-top: 0.6em solid rgb(2, 32, 99); box-sizing: border-box !important; border-left: 0.6em solid transparent !important; border-bottom: 0.6em solid transparent !important;"></section></section></section><section style="max-width: 100%; box-sizing: border-box !important;"><section style="padding-left: 16px; max-width: 100%; display: inline-block; width: 670px; vertical-align: top; border-width: 0px; box-sizing: border-box !important;"><section style="padding-left: 10px; max-width: 100%; display: inline-block; width: 654px; vertical-align: top; border-left: 2px dashed rgb(160, 160, 160); border-bottom-left-radius: 0px; box-sizing: border-box !important;"><section style="margin-top: 5px; margin-bottom: 5px; max-width: 100%; box-sizing: border-box !important;"><p style="max-width: 100%; min-height: 1em; text-indent: 2em; text-align: justify; line-height: 2em; box-sizing: border-box !important;"><strong style="max-width: 100%; box-sizing: border-box !important;"><span style="max-width: 100%; font-size: 16px; color: rgb(0, 0, 0); box-sizing: border-box !important;">报刊杂志，进项抵扣税率为<span style="max-width: 100%; color: rgb(171, 25, 66); box-sizing: border-box !important;">13%</span>。</span></strong></p><p style="margin-top: 5px; max-width: 100%; min-height: 1em; text-indent: 2em; text-align: justify; line-height: 2em; box-sizing: border-box !important;"><span style="max-width: 100%; font-size: 16px; color: rgb(0, 0, 0); box-sizing: border-box !important;">图书、报刊、杂志的适用税率可以抵扣，但是注意索要增值税专用发票。</span></p></section></section></section></section></section></blockquote><blockquote class="" data-url="http://wxedit.yead.net" data-author="易点微信编辑器" style="margin: 5px auto; max-width: 100%; border-width: 0px; border-style: initial; border-color: initial; color: rgb(62, 62, 62); widows: 1; font-size: 14px; box-sizing: border-box !important;"><section style="max-width: 100%; display: inline-block; width: 670px; vertical-align: top; box-sizing: border-box !important;"><section style="margin-bottom: -10px; max-width: 100%; font-size: 12.8px; transform: translate3d(3px, 0px, 0px); box-sizing: border-box !important;"><section style="max-width: 100%; display: inline-block; box-sizing: border-box !important;"><p class="" style="padding-right: 8px; padding-left: 8px; max-width: 100%; min-height: 1em; height: 2em; text-align: center; color: rgb(255, 255, 255); line-height: 2em; font-size: 16px; vertical-align: top; display: inline-block; background-color: rgb(0, 88, 156); box-sizing: border-box !important;"><strong style="max-width: 100%; box-sizing: border-box !important;">汽油费、柴油费</strong></p><section class="" style="max-width: 100%; width: 0px; font-size: 16px; vertical-align: top; border-left: 1em solid rgb(0, 88, 156); display: inline-block; box-sizing: border-box !important; border-top: 1em solid transparent !important; border-bottom: 1em solid transparent !important;"></section><section style="max-width: 100%; width: 0px; border-right: 0.6em solid rgb(2, 32, 99); border-top: 0.6em solid rgb(2, 32, 99); box-sizing: border-box !important; border-left: 0.6em solid transparent !important; border-bottom: 0.6em solid transparent !important;"></section></section></section><section style="max-width: 100%; box-sizing: border-box !important;"><section style="padding-left: 16px; max-width: 100%; display: inline-block; width: 670px; vertical-align: top; border-width: 0px; box-sizing: border-box !important;"><section style="padding-left: 10px; max-width: 100%; display: inline-block; width: 654px; vertical-align: top; border-left: 2px dashed rgb(160, 160, 160); border-bottom-left-radius: 0px; box-sizing: border-box !important;"><section style="margin-top: 5px; margin-bottom: 5px; max-width: 100%; box-sizing: border-box !important;"><p style="max-width: 100%; min-height: 1em; text-indent: 2em; text-align: justify; line-height: 2em; box-sizing: border-box !important;"><strong style="max-width: 100%; box-sizing: border-box !important;"><span style="max-width: 100%; color: rgb(0, 0, 0); font-size: 16px; box-sizing: border-box !important;">汽油费、柴油费，进项抵扣税率为<span style="max-width: 100%; color: rgb(171, 25, 66); box-sizing: border-box !important;">17%</span>。</span></strong></p><p style="margin-top: 5px; max-width: 100%; min-height: 1em; text-indent: 2em; text-align: justify; line-height: 2em; box-sizing: border-box !important;"><span style="max-width: 100%; color: rgb(0, 0, 0); font-size: 16px; box-sizing: border-box !important;">汽车、机械使用的燃料费用，是施工过程中不可缺少的成本支出，这些支出的进项税是可以抵扣的。但司机师傅自己单独分次加油，可能无法取得增值税专用发票，需要统一办理加油卡，在加油后凭卡或者加油凭证，再开具增值税专用发票。</span></p></section></section></section></section></section></blockquote><blockquote class="" data-url="http://wxedit.yead.net" data-author="易点微信编辑器" style="margin: 5px auto; max-width: 100%; border-width: 0px; border-style: initial; border-color: initial; color: rgb(62, 62, 62); widows: 1; font-size: 14px; box-sizing: border-box !important;"><section style="max-width: 100%; display: inline-block; width: 670px; vertical-align: top; box-sizing: border-box !important;"><section style="margin-bottom: -10px; max-width: 100%; font-size: 12.8px; transform: translate3d(3px, 0px, 0px); box-sizing: border-box !important;"><section style="max-width: 100%; display: inline-block; box-sizing: border-box !important;"><p class="" style="padding-right: 8px; padding-left: 8px; max-width: 100%; min-height: 1em; height: 2em; text-align: center; color: rgb(255, 255, 255); line-height: 2em; font-size: 16px; vertical-align: top; display: inline-block; background-color: rgb(0, 88, 156); box-sizing: border-box !important;"><strong style="max-width: 100%; box-sizing: border-box !important;">供气供热费用</strong></p><section class="" style="max-width: 100%; width: 0px; font-size: 16px; vertical-align: top; border-left: 1em solid rgb(0, 88, 156); display: inline-block; box-sizing: border-box !important; border-top: 1em solid transparent !important; border-bottom: 1em solid transparent !important;"></section><section style="max-width: 100%; width: 0px; border-right: 0.6em solid rgb(2, 32, 99); border-top: 0.6em solid rgb(2, 32, 99); box-sizing: border-box !important; border-left: 0.6em solid transparent !important; border-bottom: 0.6em solid transparent !important;"></section></section></section><section style="max-width: 100%; box-sizing: border-box !important;"><section style="padding-left: 16px; max-width: 100%; display: inline-block; width: 670px; vertical-align: top; border-width: 0px; box-sizing: border-box !important;"><section style="padding-left: 10px; max-width: 100%; display: inline-block; width: 654px; vertical-align: top; border-left: 2px dashed rgb(160, 160, 160); border-bottom-left-radius: 0px; box-sizing: border-box !important;"><section style="margin-top: 5px; margin-bottom: 5px; max-width: 100%; box-sizing: border-box !important;"><p style="max-width: 100%; min-height: 1em; text-indent: 2em; text-align: justify; line-height: 2em; box-sizing: border-box !important;"><strong style="max-width: 100%; box-sizing: border-box !important;"><span style="max-width: 100%; font-size: 16px; color: rgb(0, 0, 0); box-sizing: border-box !important;">供气供热费用，进项抵扣税率为<span style="max-width: 100%; color: rgb(171, 25, 66); box-sizing: border-box !important;">13%</span>。</span></strong></p><p style="margin-top: 5px; max-width: 100%; min-height: 1em; text-indent: 2em; text-align: justify; line-height: 2em; box-sizing: border-box !important;"><span style="max-width: 100%; font-size: 16px; color: rgb(0, 0, 0); box-sizing: border-box !important;">一般情况下，可以从供热企业拿到税率为13%的增值税专用发票；供热企业向居民免征增值税，不能抵扣。</span></p></section></section></section></section></section></blockquote><blockquote class="" data-url="http://wxedit.yead.net" data-author="易点微信编辑器" style="margin: 5px auto; max-width: 100%; border-width: 0px; border-style: initial; border-color: initial; color: rgb(62, 62, 62); widows: 1; font-size: 14px; box-sizing: border-box !important;"><section style="max-width: 100%; display: inline-block; width: 670px; vertical-align: top; box-sizing: border-box !important;"><section style="margin-bottom: -10px; max-width: 100%; font-size: 12.8px; transform: translate3d(3px, 0px, 0px); box-sizing: border-box !important;"><section style="max-width: 100%; display: inline-block; box-sizing: border-box !important;"><p class="" style="padding-right: 8px; padding-left: 8px; max-width: 100%; min-height: 1em; height: 2em; text-align: center; color: rgb(255, 255, 255); line-height: 2em; font-size: 16px; vertical-align: top; display: inline-block; background-color: rgb(0, 88, 156); box-sizing: border-box !important;"><strong style="max-width: 100%; box-sizing: border-box !important;">广告宣传费用</strong></p><section class="" style="max-width: 100%; width: 0px; font-size: 16px; vertical-align: top; border-left: 1em solid rgb(0, 88, 156); display: inline-block; box-sizing: border-box !important; border-top: 1em solid transparent !important; border-bottom: 1em solid transparent !important;"></section><section style="max-width: 100%; width: 0px; border-right: 0.6em solid rgb(2, 32, 99); border-top: 0.6em solid rgb(2, 32, 99); box-sizing: border-box !important; border-left: 0.6em solid transparent !important; border-bottom: 0.6em solid transparent !important;"></section></section></section><section style="max-width: 100%; box-sizing: border-box !important;"><section style="padding-left: 16px; max-width: 100%; display: inline-block; width: 670px; vertical-align: top; border-width: 0px; box-sizing: border-box !important;"><section style="padding-left: 10px; max-width: 100%; display: inline-block; width: 654px; vertical-align: top; border-left: 2px dashed rgb(160, 160, 160); border-bottom-left-radius: 0px; box-sizing: border-box !important;"><section style="margin-top: 5px; margin-bottom: 5px; max-width: 100%; box-sizing: border-box !important;"><p style="max-width: 100%; min-height: 1em; text-align: justify; line-height: 30px; box-sizing: border-box !important;"><br style="max-width: 100%; box-sizing: border-box !important;"></p><p style="max-width: 100%; min-height: 1em; text-indent: 2em; text-align: justify; line-height: 2em; box-sizing: border-box !important;"><strong style="max-width: 100%; box-sizing: border-box !important;"><span style="max-width: 100%; font-size: 16px; color: rgb(0, 0, 0); box-sizing: border-box !important;">广告宣传费用，进项抵扣税率为<span style="max-width: 100%; color: rgb(171, 25, 66); box-sizing: border-box !important;">6%</span>。</span></strong></p><p style="margin-top: 5px; max-width: 100%; min-height: 1em; text-indent: 2em; text-align: justify; line-height: 2em; box-sizing: border-box !important;"><span style="max-width: 100%; font-size: 16px; color: rgb(0, 0, 0); box-sizing: border-box !important;">公司支付的广告费、宣传费等可以抵扣进项税。</span></p></section></section></section></section></section></blockquote><blockquote class="" data-url="http://wxedit.yead.net" data-author="易点微信编辑器" style="margin: 5px auto; max-width: 100%; border-width: 0px; border-style: initial; border-color: initial; color: rgb(62, 62, 62); widows: 1; font-size: 14px; box-sizing: border-box !important;"><section style="max-width: 100%; display: inline-block; width: 670px; vertical-align: top; box-sizing: border-box !important;"><section style="margin-bottom: -10px; max-width: 100%; font-size: 12.8px; transform: translate3d(3px, 0px, 0px); box-sizing: border-box !important;"><section style="max-width: 100%; display: inline-block; box-sizing: border-box !important;"><p class="" style="padding-right: 8px; padding-left: 8px; max-width: 100%; min-height: 1em; height: 2em; text-align: center; color: rgb(255, 255, 255); line-height: 2em; font-size: 16px; vertical-align: top; display: inline-block; background-color: rgb(0, 88, 156); box-sizing: border-box !important;"><strong style="max-width: 100%; box-sizing: border-box !important;">中介机构服务费</strong></p><section class="" style="max-width: 100%; width: 0px; font-size: 16px; vertical-align: top; border-left: 1em solid rgb(0, 88, 156); display: inline-block; box-sizing: border-box !important; border-top: 1em solid transparent !important; border-bottom: 1em solid transparent !important;"></section><section style="max-width: 100%; width: 0px; border-right: 0.6em solid rgb(2, 32, 99); border-top: 0.6em solid rgb(2, 32, 99); box-sizing: border-box !important; border-left: 0.6em solid transparent !important; border-bottom: 0.6em solid transparent !important;"></section></section></section><section style="max-width: 100%; box-sizing: border-box !important;"><section style="padding-left: 16px; max-width: 100%; display: inline-block; width: 670px; vertical-align: top; border-width: 0px; box-sizing: border-box !important;"><section style="padding-left: 10px; max-width: 100%; display: inline-block; width: 654px; vertical-align: top; border-left: 2px dashed rgb(160, 160, 160); border-bottom-left-radius: 0px; box-sizing: border-box !important;"><section style="margin-top: 5px; margin-bottom: 5px; max-width: 100%; box-sizing: border-box !important;"><p style="max-width: 100%; min-height: 1em; text-indent: 2em; text-align: justify; line-height: 2em; box-sizing: border-box !important;"><strong style="max-width: 100%; box-sizing: border-box !important;"><span style="max-width: 100%; color: rgb(0, 0, 0); font-size: 16px; box-sizing: border-box !important;">中介机构服务费，进项抵扣税率为<span style="max-width: 100%; color: rgb(171, 25, 66); box-sizing: border-box !important;">6%</span>。</span></strong></p><p style="margin-top: 5px; max-width: 100%; min-height: 1em; text-indent: 2em; text-align: justify; line-height: 2em; box-sizing: border-box !important;"><span style="max-width: 100%; color: rgb(0, 0, 0); font-size: 16px; box-sizing: border-box !important;">聘请专业的咨询、审计等中介机构的咨询费用都可以抵扣进项，注意要选择一般纳税人。</span></p></section></section></section></section></section></blockquote><blockquote class="" data-url="http://wxedit.yead.net" data-author="易点微信编辑器" style="margin: 5px auto; max-width: 100%; border-width: 0px; border-style: initial; border-color: initial; color: rgb(62, 62, 62); widows: 1; font-size: 14px; box-sizing: border-box !important;"><section style="max-width: 100%; display: inline-block; width: 670px; vertical-align: top; box-sizing: border-box !important;"><section style="margin-bottom: -10px; max-width: 100%; font-size: 12.8px; transform: translate3d(3px, 0px, 0px); box-sizing: border-box !important;"><section style="max-width: 100%; display: inline-block; box-sizing: border-box !important;"><p class="" style="padding-right: 8px; padding-left: 8px; max-width: 100%; min-height: 1em; height: 2em; text-align: center; color: rgb(255, 255, 255); line-height: 2em; font-size: 16px; vertical-align: top; display: inline-block; background-color: rgb(0, 88, 156); box-sizing: border-box !important;"><strong style="max-width: 100%; box-sizing: border-box !important;">会议费</strong></p><section class="" style="max-width: 100%; width: 0px; font-size: 16px; vertical-align: top; border-left: 1em solid rgb(0, 88, 156); display: inline-block; box-sizing: border-box !important; border-top: 1em solid transparent !important; border-bottom: 1em solid transparent !important;"></section><section style="max-width: 100%; width: 0px; border-right: 0.6em solid rgb(2, 32, 99); border-top: 0.6em solid rgb(2, 32, 99); box-sizing: border-box !important; border-left: 0.6em solid transparent !important; border-bottom: 0.6em solid transparent !important;"></section></section></section><section style="max-width: 100%; box-sizing: border-box !important;"><section style="padding-left: 16px; max-width: 100%; display: inline-block; width: 670px; vertical-align: top; border-width: 0px; box-sizing: border-box !important;"><section style="padding-left: 10px; max-width: 100%; display: inline-block; width: 654px; vertical-align: top; border-left: 2px dashed rgb(160, 160, 160); border-bottom-left-radius: 0px; box-sizing: border-box !important;"><section style="margin-top: 5px; margin-bottom: 5px; max-width: 100%; box-sizing: border-box !important;"><p style="max-width: 100%; min-height: 1em; text-align: justify; line-height: 30px; box-sizing: border-box !important;"><br style="max-width: 100%; box-sizing: border-box !important;"></p><p style="max-width: 100%; min-height: 1em; text-indent: 2em; text-align: justify; line-height: 2em; box-sizing: border-box !important;"><strong style="max-width: 100%; box-sizing: border-box !important;"><span style="max-width: 100%; font-size: 16px; color: rgb(0, 0, 0); box-sizing: border-box !important;">会议费，进项抵扣税率为<span style="max-width: 100%; color: rgb(171, 25, 66); box-sizing: border-box !important;">6%</span>。</span></strong></p><p style="margin-top: 5px; max-width: 100%; min-height: 1em; text-indent: 2em; text-align: justify; line-height: 2em; box-sizing: border-box !important;"><span style="max-width: 100%; font-size: 16px; color: rgb(0, 0, 0); box-sizing: border-box !important;">公司召开大型会议，应索取会议费增值税专用发票，如果分项列示服务，单独开具餐费的发票，餐费的进项税不能抵扣。</span></p></section></section></section></section></section></blockquote><blockquote class="" data-url="http://wxedit.yead.net" data-author="易点微信编辑器" style="margin: 5px auto; max-width: 100%; border-width: 0px; border-style: initial; border-color: initial; color: rgb(62, 62, 62); widows: 1; font-size: 14px; box-sizing: border-box !important;"><section style="max-width: 100%; display: inline-block; width: 670px; vertical-align: top; box-sizing: border-box !important;"><section style="margin-bottom: -10px; max-width: 100%; font-size: 12.8px; transform: translate3d(3px, 0px, 0px); box-sizing: border-box !important;"><section style="max-width: 100%; display: inline-block; box-sizing: border-box !important;"><p class="" style="padding-right: 8px; padding-left: 8px; max-width: 100%; min-height: 1em; height: 2em; text-align: center; color: rgb(255, 255, 255); line-height: 2em; font-size: 16px; vertical-align: top; display: inline-block; background-color: rgb(0, 88, 156); box-sizing: border-box !important;"><strong style="max-width: 100%; box-sizing: border-box !important;">培训费</strong></p><section class="" style="max-width: 100%; width: 0px; font-size: 16px; vertical-align: top; border-left: 1em solid rgb(0, 88, 156); display: inline-block; box-sizing: border-box !important; border-top: 1em solid transparent !important; border-bottom: 1em solid transparent !important;"></section><section style="max-width: 100%; width: 0px; border-right: 0.6em solid rgb(2, 32, 99); border-top: 0.6em solid rgb(2, 32, 99); box-sizing: border-box !important; border-left: 0.6em solid transparent !important; border-bottom: 0.6em solid transparent !important;"></section></section></section><section style="max-width: 100%; box-sizing: border-box !important;"><section style="padding-left: 16px; max-width: 100%; display: inline-block; width: 670px; vertical-align: top; border-width: 0px; box-sizing: border-box !important;"><section style="padding-left: 10px; max-width: 100%; display: inline-block; width: 654px; vertical-align: top; border-left: 2px dashed rgb(160, 160, 160); border-bottom-left-radius: 0px; box-sizing: border-box !important;"><section style="margin-top: 5px; margin-bottom: 5px; max-width: 100%; box-sizing: border-box !important;"><p style="max-width: 100%; min-height: 1em; text-indent: 2em; text-align: justify; line-height: 2em; box-sizing: border-box !important;"><strong style="max-width: 100%; box-sizing: border-box !important;"><span style="max-width: 100%; font-size: 16px; color: rgb(0, 0, 0); box-sizing: border-box !important;">培训费，进项抵扣税率为<span style="max-width: 100%; color: rgb(171, 25, 66); box-sizing: border-box !important;">6%</span>。</span></strong></p><p style="margin-top: 5px; max-width: 100%; min-height: 1em; text-indent: 2em; text-align: justify; line-height: 2em; box-sizing: border-box !important;"><span style="max-width: 100%; font-size: 16px; color: rgb(0, 0, 0); box-sizing: border-box !important;">公司的培训支出，要向培训单位索要增值税专用发票。</span></p></section></section></section></section></section></blockquote><blockquote class="" data-url="http://wxedit.yead.net" data-author="易点微信编辑器" style="margin: 5px auto; max-width: 100%; border-width: 0px; border-style: initial; border-color: initial; color: rgb(62, 62, 62); widows: 1; font-size: 14px; box-sizing: border-box !important;"><section style="max-width: 100%; display: inline-block; width: 670px; vertical-align: top; box-sizing: border-box !important;"><section style="margin-bottom: -10px; max-width: 100%; font-size: 12.8px; transform: translate3d(3px, 0px, 0px); box-sizing: border-box !important;"><section style="max-width: 100%; display: inline-block; box-sizing: border-box !important;"><p class="" style="padding-right: 8px; padding-left: 8px; max-width: 100%; min-height: 1em; height: 2em; text-align: center; color: rgb(255, 255, 255); line-height: 2em; font-size: 16px; vertical-align: top; display: inline-block; background-color: rgb(0, 88, 156); box-sizing: border-box !important;"><strong style="max-width: 100%; box-sizing: border-box !important;">办公用品</strong></p><section class="" style="max-width: 100%; width: 0px; font-size: 16px; vertical-align: top; border-left: 1em solid rgb(0, 88, 156); display: inline-block; box-sizing: border-box !important; border-top: 1em solid transparent !important; border-bottom: 1em solid transparent !important;"></section><section style="max-width: 100%; width: 0px; border-right: 0.6em solid rgb(2, 32, 99); border-top: 0.6em solid rgb(2, 32, 99); box-sizing: border-box !important; border-left: 0.6em solid transparent !important; border-bottom: 0.6em solid transparent !important;"></section></section></section><section style="max-width: 100%; box-sizing: border-box !important;"><section style="padding-left: 16px; max-width: 100%; display: inline-block; width: 670px; vertical-align: top; border-width: 0px; box-sizing: border-box !important;"><section style="padding-left: 10px; max-width: 100%; display: inline-block; width: 654px; vertical-align: top; border-left: 2px dashed rgb(160, 160, 160); border-bottom-left-radius: 0px; box-sizing: border-box !important;"><section style="margin-top: 5px; margin-bottom: 5px; max-width: 100%; box-sizing: border-box !important;"><p style="max-width: 100%; min-height: 1em; text-indent: 2em; text-align: justify; line-height: 2em; box-sizing: border-box !important;"><strong style="max-width: 100%; box-sizing: border-box !important;"><span style="max-width: 100%; font-size: 16px; color: rgb(0, 0, 0); box-sizing: border-box !important;">办公用品，进项抵扣税率为<span style="max-width: 100%; color: rgb(171, 25, 66); box-sizing: border-box !important;">17%</span>。</span></strong></p><p style="margin-top: 5px; max-width: 100%; min-height: 1em; text-indent: 2em; text-align: justify; line-height: 2em; box-sizing: border-box !important;"><span style="max-width: 100%; font-size: 16px; color: rgb(0, 0, 0); box-sizing: border-box !important;">企业的办公用品支出，也是成本费用中比较经常发生的，如果是从其他个人处购买，无法取得增值税专用发票，从商场、超市或电商平台购买，</span><span style="max-width: 100%; font-size: 16px; line-height: 2em; text-indent: 2em; box-sizing: border-box !important;">能取得增值税专用发票。</span></p></section></section></section></section></section></blockquote><blockquote class="" data-url="http://wxedit.yead.net" data-author="易点微信编辑器" style="margin: 5px auto; max-width: 100%; border-width: 0px; border-style: initial; border-color: initial; color: rgb(62, 62, 62); widows: 1; font-size: 14px; box-sizing: border-box !important;"><section style="max-width: 100%; display: inline-block; width: 670px; vertical-align: top; box-sizing: border-box !important;"><section style="margin-bottom: -10px; max-width: 100%; font-size: 12.8px; transform: translate3d(3px, 0px, 0px); box-sizing: border-box !important;"><section style="max-width: 100%; display: inline-block; box-sizing: border-box !important;"><p class="" style="padding-right: 8px; padding-left: 8px; max-width: 100%; min-height: 1em; height: 2em; text-align: center; color: rgb(255, 255, 255); line-height: 2em; font-size: 16px; vertical-align: top; display: inline-block; background-color: rgb(0, 88, 156); box-sizing: border-box !important;"><strong style="max-width: 100%; box-sizing: border-box !important;">劳动保护费用</strong></p><section class="" style="max-width: 100%; width: 0px; font-size: 16px; vertical-align: top; border-left: 1em solid rgb(0, 88, 156); display: inline-block; box-sizing: border-box !important; border-top: 1em solid transparent !important; border-bottom: 1em solid transparent !important;"></section><section style="max-width: 100%; width: 0px; border-right: 0.6em solid rgb(2, 32, 99); border-top: 0.6em solid rgb(2, 32, 99); box-sizing: border-box !important; border-left: 0.6em solid transparent !important; border-bottom: 0.6em solid transparent !important;"></section></section></section><section style="max-width: 100%; box-sizing: border-box !important;"><section style="padding-left: 16px; max-width: 100%; display: inline-block; width: 670px; vertical-align: top; border-width: 0px; box-sizing: border-box !important;"><section style="padding-left: 10px; max-width: 100%; display: inline-block; width: 654px; vertical-align: top; border-left: 2px dashed rgb(160, 160, 160); border-bottom-left-radius: 0px; box-sizing: border-box !important;"><section style="margin-top: 5px; margin-bottom: 5px; max-width: 100%; box-sizing: border-box !important;"><p style="max-width: 100%; min-height: 1em; text-align: justify; line-height: 30px; box-sizing: border-box !important;"><br style="max-width: 100%; box-sizing: border-box !important;"></p><p style="max-width: 100%; min-height: 1em; text-indent: 2em; text-align: justify; line-height: 2em; box-sizing: border-box !important;"><span style="max-width: 100%; color: rgb(0, 0, 0); box-sizing: border-box !important;"><strong style="max-width: 100%; box-sizing: border-box !important;"><span style="max-width: 100%; font-size: 16px; box-sizing: border-box !important;">劳动保护费，进项抵扣税率为</span></strong></span><strong style="max-width: 100%; box-sizing: border-box !important;"><span style="max-width: 100%; font-size: 16px; box-sizing: border-box !important;"><span style="max-width: 100%; color: rgb(171, 25, 66); box-sizing: border-box !important;">17%</span>。</span></strong></p><p style="margin-top: 5px; max-width: 100%; min-height: 1em; text-indent: 2em; text-align: justify; line-height: 2em; box-sizing: border-box !important;"><span style="max-width: 100%; font-size: 16px; color: rgb(0, 0, 0); box-sizing: border-box !important;">公司根据劳动法和国家有关劳动安全规程，用于改善公司生产人员劳动条件、防止伤亡事故、预防和消灭职业病等各种技术、保健措施方面开支的费用，例如给员工购买个人防护用具，安全用品等用品，进项税可以抵扣。但要与福利费进行区别，如果是<strong style="max-width: 100%; box-sizing: border-box !important;">福利费就不得抵扣</strong>。</span></p></section></section></section></section></section></blockquote><blockquote class="" data-url="http://wxedit.yead.net" data-author="易点微信编辑器" style="margin: 5px auto; max-width: 100%; border-width: 0px; border-style: initial; border-color: initial; color: rgb(62, 62, 62); widows: 1; font-size: 14px; box-sizing: border-box !important;"><section style="max-width: 100%; display: inline-block; width: 670px; vertical-align: top; box-sizing: border-box !important;"><section style="margin-bottom: -10px; max-width: 100%; font-size: 12.8px; transform: translate3d(3px, 0px, 0px); box-sizing: border-box !important;"><section style="max-width: 100%; display: inline-block; box-sizing: border-box !important;"><p class="" style="padding-right: 8px; padding-left: 8px; max-width: 100%; min-height: 1em; height: 2em; text-align: center; color: rgb(255, 255, 255); line-height: 2em; font-size: 16px; vertical-align: top; display: inline-block; background-color: rgb(0, 88, 156); box-sizing: border-box !important;"><strong style="max-width: 100%; box-sizing: border-box !important;">物业费</strong></p><section class="" style="max-width: 100%; width: 0px; font-size: 16px; vertical-align: top; border-left: 1em solid rgb(0, 88, 156); display: inline-block; box-sizing: border-box !important; border-top: 1em solid transparent !important; border-bottom: 1em solid transparent !important;"></section><section style="max-width: 100%; width: 0px; border-right: 0.6em solid rgb(2, 32, 99); border-top: 0.6em solid rgb(2, 32, 99); box-sizing: border-box !important; border-left: 0.6em solid transparent !important; border-bottom: 0.6em solid transparent !important;"></section></section></section><section style="max-width: 100%; box-sizing: border-box !important;"><section style="padding-left: 16px; max-width: 100%; display: inline-block; width: 670px; vertical-align: top; border-width: 0px; box-sizing: border-box !important;"><section style="padding-left: 10px; max-width: 100%; display: inline-block; width: 654px; vertical-align: top; border-left: 2px dashed rgb(160, 160, 160); border-bottom-left-radius: 0px; box-sizing: border-box !important;"><section style="margin-top: 5px; margin-bottom: 5px; max-width: 100%; box-sizing: border-box !important;"><p style="max-width: 100%; min-height: 1em; text-indent: 2em; line-height: 2em; box-sizing: border-box !important;"><strong style="max-width: 100%; box-sizing: border-box !important;"><span style="max-width: 100%; font-size: 16px; color: rgb(0, 0, 0); box-sizing: border-box !important;">物业费，进项抵扣税率为<span style="max-width: 100%; color: rgb(171, 25, 66); box-sizing: border-box !important;">6%</span>。</span></strong></p><p style="margin-top: 5px; max-width: 100%; min-height: 1em; text-indent: 2em; line-height: 2em; box-sizing: border-box !important;"><span style="max-width: 100%; font-size: 16px; color: rgb(0, 0, 0); box-sizing: border-box !important;">物业费可以索要增值税专用发票抵扣，但必须是公司实际发生的。</span></p></section></section></section></section></section></blockquote><blockquote class="" data-url="http://wxedit.yead.net" data-author="易点微信编辑器" style="margin: 5px auto; max-width: 100%; border-width: 0px; border-style: initial; border-color: initial; color: rgb(62, 62, 62); widows: 1; font-size: 14px; box-sizing: border-box !important;"><section style="max-width: 100%; display: inline-block; width: 670px; vertical-align: top; box-sizing: border-box !important;"><section style="margin-bottom: -10px; max-width: 100%; font-size: 12.8px; transform: translate3d(3px, 0px, 0px); box-sizing: border-box !important;"><section style="max-width: 100%; display: inline-block; box-sizing: border-box !important;"><p class="" style="padding-right: 8px; padding-left: 8px; max-width: 100%; min-height: 1em; height: 2em; text-align: center; color: rgb(255, 255, 255); line-height: 2em; font-size: 16px; vertical-align: top; display: inline-block; background-color: rgb(0, 88, 156); box-sizing: border-box !important;"><strong style="max-width: 100%; box-sizing: border-box !important;">绿化费</strong></p><section class="" style="max-width: 100%; width: 0px; font-size: 16px; vertical-align: top; border-left: 1em solid rgb(0, 88, 156); display: inline-block; box-sizing: border-box !important; border-top: 1em solid transparent !important; border-bottom: 1em solid transparent !important;"></section><section style="max-width: 100%; width: 0px; border-right: 0.6em solid rgb(2, 32, 99); border-top: 0.6em solid rgb(2, 32, 99); box-sizing: border-box !important; border-left: 0.6em solid transparent !important; border-bottom: 0.6em solid transparent !important;"></section></section></section><section style="max-width: 100%; box-sizing: border-box !important;"><section style="padding-left: 16px; max-width: 100%; display: inline-block; width: 670px; vertical-align: top; border-width: 0px; box-sizing: border-box !important;"><section style="padding-left: 10px; max-width: 100%; display: inline-block; width: 654px; vertical-align: top; border-left: 2px dashed rgb(160, 160, 160); border-bottom-left-radius: 0px; box-sizing: border-box !important;"><section style="margin-top: 5px; margin-bottom: 5px; max-width: 100%; box-sizing: border-box !important;"><p style="max-width: 100%; min-height: 1em; text-indent: 2em; text-align: justify; line-height: 2em; box-sizing: border-box !important;"><strong style="max-width: 100%; box-sizing: border-box !important;"><span style="max-width: 100%; font-size: 16px; color: rgb(0, 0, 0); box-sizing: border-box !important;">绿化费，进项抵扣税率为<span style="max-width: 100%; color: rgb(171, 25, 66); box-sizing: border-box !important;">17%、13%</span>。</span></strong></p><p style="margin-top: 5px; max-width: 100%; min-height: 1em; text-indent: 2em; text-align: justify; line-height: 2em; box-sizing: border-box !important;"><span style="max-width: 100%; font-size: 16px; color: rgb(0, 0, 0); box-sizing: border-box !important;">为了美化办公环境，自行购买绿色植物，适用税率13%；如果是租用绿植的，适用税率为17%。</span></p></section></section></section></section></section></blockquote><blockquote class="" data-url="http://wxedit.yead.net" data-author="易点微信编辑器" style="margin: 5px auto; max-width: 100%; border-width: 0px; border-style: initial; border-color: initial; color: rgb(62, 62, 62); widows: 1; font-size: 14px; box-sizing: border-box !important;"><section style="max-width: 100%; display: inline-block; width: 670px; vertical-align: top; box-sizing: border-box !important;"><section style="margin-bottom: -10px; max-width: 100%; font-size: 12.8px; transform: translate3d(3px, 0px, 0px); box-sizing: border-box !important;"><section style="max-width: 100%; display: inline-block; box-sizing: border-box !important;"><p class="" style="padding-right: 8px; padding-left: 8px; max-width: 100%; min-height: 1em; height: 2em; text-align: center; color: rgb(255, 255, 255); line-height: 2em; font-size: 16px; vertical-align: top; display: inline-block; background-color: rgb(0, 88, 156); box-sizing: border-box !important;"><strong style="max-width: 100%; box-sizing: border-box !important;">房屋建筑费</strong></p><section class="" style="max-width: 100%; width: 0px; font-size: 16px; vertical-align: top; border-left: 1em solid rgb(0, 88, 156); display: inline-block; box-sizing: border-box !important; border-top: 1em solid transparent !important; border-bottom: 1em solid transparent !important;"></section><section style="max-width: 100%; width: 0px; border-right: 0.6em solid rgb(2, 32, 99); border-top: 0.6em solid rgb(2, 32, 99); box-sizing: border-box !important; border-left: 0.6em solid transparent !important; border-bottom: 0.6em solid transparent !important;"></section></section></section><section style="max-width: 100%; box-sizing: border-box !important;"><section style="padding-left: 16px; max-width: 100%; display: inline-block; width: 670px; vertical-align: top; border-width: 0px; box-sizing: border-box !important;"><section style="padding-left: 10px; max-width: 100%; display: inline-block; width: 654px; vertical-align: top; border-left: 2px dashed rgb(160, 160, 160); border-bottom-left-radius: 0px; box-sizing: border-box !important;"><section style="margin-top: 5px; margin-bottom: 5px; max-width: 100%; box-sizing: border-box !important;"><p style="max-width: 100%; min-height: 1em; text-align: justify; line-height: 30px; box-sizing: border-box !important;"><br style="max-width: 100%; box-sizing: border-box !important;"></p><p style="max-width: 100%; min-height: 1em; text-indent: 2em; text-align: justify; line-height: 2em; box-sizing: border-box !important;"><strong style="max-width: 100%; box-sizing: border-box !important;"><span style="max-width: 100%; color: rgb(0, 0, 0); font-size: 16px; box-sizing: border-box !important;">房屋建筑物，进项抵扣税率为<span style="max-width: 100%; color: rgb(171, 25, 66); box-sizing: border-box !important;">11%、5%</span>。</span></strong></p><p style="margin-top: 5px; max-width: 100%; min-height: 1em; text-indent: 2em; text-align: justify; line-height: 2em; box-sizing: border-box !important;"><span style="max-width: 100%; color: rgb(0, 0, 0); font-size: 16px; box-sizing: border-box !important;">取得不动产，要区分对方不动产取得时间。在2016年5月1日之后取得的，适用税率为11%，公司可分两年抵扣，第一年抵扣60%，第二年抵扣40%；在2016年5月1日之前取得的，可以选择简易计税方法，适用5%的征收率。</span></p><p style="margin-top: 5px; max-width: 100%; min-height: 1em; text-indent: 2em; text-align: justify; line-height: 2em; box-sizing: border-box !important;"><span style="max-width: 100%; color: rgb(0, 0, 0); font-size: 16px; box-sizing: border-box !important;">租赁不动产，要区分对方不动产取得的时间，在2016年5月1日之后取得的，适用税率为11%；在2016年5月1日之前取得的，可以选择简易计税方法，适用5%的征收率。</span></p></section></section></section></section></section></blockquote><blockquote class="" data-url="http://wxedit.yead.net" data-author="易点微信编辑器" style="margin: 5px auto; max-width: 100%; border-width: 0px; border-style: initial; border-color: initial; color: rgb(62, 62, 62); widows: 1; font-size: 14px; box-sizing: border-box !important;"><section style="max-width: 100%; display: inline-block; width: 670px; vertical-align: top; box-sizing: border-box !important;"><section style="margin-bottom: -10px; max-width: 100%; font-size: 12.8px; transform: translate3d(3px, 0px, 0px); box-sizing: border-box !important;"><section style="max-width: 100%; display: inline-block; box-sizing: border-box !important;"><p class="" style="padding-right: 8px; padding-left: 8px; max-width: 100%; min-height: 1em; height: 2em; text-align: center; color: rgb(255, 255, 255); line-height: 2em; font-size: 16px; vertical-align: top; display: inline-block; background-color: rgb(0, 88, 156); box-sizing: border-box !important;"><strong style="max-width: 100%; box-sizing: border-box !important;">利息支出及贷款费用</strong></p><section class="" style="max-width: 100%; width: 0px; font-size: 16px; vertical-align: top; border-left: 1em solid rgb(0, 88, 156); display: inline-block; box-sizing: border-box !important; border-top: 1em solid transparent !important; border-bottom: 1em solid transparent !important;"></section><section style="max-width: 100%; width: 0px; border-right: 0.6em solid rgb(2, 32, 99); border-top: 0.6em solid rgb(2, 32, 99); box-sizing: border-box !important; border-left: 0.6em solid transparent !important; border-bottom: 0.6em solid transparent !important;"></section></section></section><section style="max-width: 100%; box-sizing: border-box !important;"><section style="padding-left: 16px; max-width: 100%; display: inline-block; width: 670px; vertical-align: top; border-width: 0px; box-sizing: border-box !important;"><section style="padding-left: 10px; max-width: 100%; display: inline-block; width: 654px; vertical-align: top; border-left: 2px dashed rgb(160, 160, 160); border-bottom-left-radius: 0px; box-sizing: border-box !important;"><section style="margin-top: 5px; margin-bottom: 5px; max-width: 100%; box-sizing: border-box !important;"><p style="max-width: 100%; min-height: 1em; text-indent: 2em; text-align: justify; line-height: 2em; box-sizing: border-box !important;"><strong style="max-width: 100%; box-sizing: border-box !important;"><span style="max-width: 100%; font-size: 16px; color: rgb(0, 0, 0); box-sizing: border-box !important;">利息支出及贷款费用，进项抵扣税率为<span style="max-width: 100%; color: rgb(171, 25, 66); box-sizing: border-box !important;">6%</span>。</span></strong></p><p style="margin-top: 5px; max-width: 100%; min-height: 1em; text-indent: 2em; text-align: justify; line-height: 2em; box-sizing: border-box !important;"><span style="max-width: 100%; font-size: 16px; color: rgb(0, 0, 0); box-sizing: border-box !important;">贷款的利息支出，不能抵扣，与之相关的手续费、咨询费和顾问费都不允许抵扣。</span></p></section></section></section></section></section></blockquote><p style="max-width: 100%; min-height: 1em; color: rgb(62, 62, 62); line-height: 25.6px; widows: 1; box-sizing: border-box !important;"><br style="max-width: 100%; box-sizing: border-box !important;"></p><p style="max-width: 100%; min-height: 1em; color: rgb(62, 62, 62); box-sizing: border-box !important;"><br style="max-width: 100%; box-sizing: border-box !important;"></p><p><br></p><section style="margin-bottom: -10px; max-width: 100%; color: rgb(62, 62, 62); widows: 1; font-size: 12.8px; transform: translate3d(3px, 0px, 0px); box-sizing: border-box !important;"><section style="max-width: 100%; display: inline-block; box-sizing: border-box !important;"><p class="" style="padding-right: 8px; padding-left: 8px; max-width: 100%; min-height: 1em; height: 2em; text-align: center; color: rgb(255, 255, 255); line-height: 2em; font-size: 16px; vertical-align: top; display: inline-block; background-color: rgb(0, 88, 156); box-sizing: border-box !important;"><strong style="max-width: 100%; box-sizing: border-box !important;">银行手续费</strong></p><section class="" style="max-width: 100%; width: 0px; font-size: 16px; vertical-align: top; border-left: 1em solid rgb(0, 88, 156); display: inline-block; box-sizing: border-box !important; border-top: 1em solid transparent !important; border-bottom: 1em solid transparent !important;"></section><section style="max-width: 100%; width: 0px; border-right: 0.6em solid rgb(2, 32, 99); border-top: 0.6em solid rgb(2, 32, 99); box-sizing: border-box !important; border-left: 0.6em solid transparent !important; border-bottom: 0.6em solid transparent !important;"></section></section></section><section style="max-width: 100%; color: rgb(62, 62, 62); widows: 1; font-size: 14px; line-height: 22.4px; box-sizing: border-box !important;"><section style="padding-left: 16px; max-width: 100%; display: inline-block; width: 556px; vertical-align: top; border-width: 0px; box-sizing: border-box !important;"><section style="padding-left: 10px; max-width: 100%; display: inline-block; width: 556px; vertical-align: top; border-left: 2px dashed rgb(160, 160, 160); border-bottom-left-radius: 0px; box-sizing: border-box !important;"><section style="margin-top: 5px; margin-bottom: 5px; max-width: 100%; box-sizing: border-box !important;"><p style="max-width: 100%; min-height: 1em; text-align: justify; line-height: 30px; box-sizing: border-box !important;"><br style="max-width: 100%; box-sizing: border-box !important;"></p><p style="max-width: 100%; min-height: 1em; text-indent: 2em; text-align: justify; line-height: 2em; box-sizing: border-box !important;"><strong style="max-width: 100%; box-sizing: border-box !important;"><span style="max-width: 100%; font-size: 16px; box-sizing: border-box !important;"></span></strong></p><p style="max-width: 100%; min-height: 1em; text-indent: 2em; line-height: 2em; box-sizing: border-box !important;"><span style="max-width: 100%; color: rgb(0, 0, 0); box-sizing: border-box !important;"><strong style="max-width: 100%; box-sizing: border-box !important;"><span style="max-width: 100%; font-size: 16px; box-sizing: border-box !important;">银行手续费，进项抵扣税率为</span></strong></span><strong style="max-width: 100%; box-sizing: border-box !important;"><span style="max-width: 100%; font-size: 16px; box-sizing: border-box !important;"><span style="max-width: 100%; color: rgb(171, 25, 66); box-sizing: border-box !important;">6%</span>。</span></strong></p><p style="margin-top: 5px; max-width: 100%; min-height: 1em; text-indent: 2em; line-height: 2em; box-sizing: border-box !important;"><span style="max-width: 100%; font-size: 16px; color: rgb(0, 0, 0); box-sizing: border-box !important;">办理转账，汇款时发生的手续费都可以抵扣，要向银行索取增值税专用发票。</span></p></section></section></section></section><p><br></p><p style="max-width: 100%; min-height: 1em; color: rgb(62, 62, 62); box-sizing: border-box !important;"><br style="max-width: 100%; box-sizing: border-box !important;"></p><p style="max-width: 100%; min-height: 1em; color: rgb(62, 62, 62); line-height: 25.6px; widows: 1; box-sizing: border-box !important;"><br style="max-width: 100%; box-sizing: border-box !important;"></p><blockquote class="" data-url="http://wxedit.yead.net" data-author="易点微信编辑器" style="margin: 5px auto; max-width: 100%; border-width: 0px; border-style: initial; border-color: initial; color: rgb(62, 62, 62); widows: 1; font-size: 14px; box-sizing: border-box !important;"><section style="max-width: 100%; display: inline-block; width: 670px; vertical-align: top; box-sizing: border-box !important;"><section style="margin-bottom: -10px; max-width: 100%; font-size: 12.8px; transform: translate3d(3px, 0px, 0px); box-sizing: border-box !important;"><section style="max-width: 100%; display: inline-block; box-sizing: border-box !important;"><p class="" style="padding-right: 8px; padding-left: 8px; max-width: 100%; min-height: 1em; height: 2em; text-align: center; color: rgb(255, 255, 255); line-height: 2em; font-size: 16px; vertical-align: top; display: inline-block; background-color: rgb(0, 88, 156); box-sizing: border-box !important;"><strong style="max-width: 100%; box-sizing: border-box !important;">保险费</strong></p><section class="" style="max-width: 100%; width: 0px; font-size: 16px; vertical-align: top; border-left: 1em solid rgb(0, 88, 156); display: inline-block; box-sizing: border-box !important; border-top: 1em solid transparent !important; border-bottom: 1em solid transparent !important;"></section><section style="max-width: 100%; width: 0px; border-right: 0.6em solid rgb(2, 32, 99); border-top: 0.6em solid rgb(2, 32, 99); box-sizing: border-box !important; border-left: 0.6em solid transparent !important; border-bottom: 0.6em solid transparent !important;"></section></section></section><section style="max-width: 100%; box-sizing: border-box !important;"><section style="padding-left: 16px; max-width: 100%; display: inline-block; width: 670px; vertical-align: top; border-width: 0px; box-sizing: border-box !important;"><section style="padding-left: 10px; max-width: 100%; display: inline-block; width: 654px; vertical-align: top; border-left: 2px dashed rgb(160, 160, 160); border-bottom-left-radius: 0px; box-sizing: border-box !important;"><section style="margin-top: 5px; margin-bottom: 5px; max-width: 100%; box-sizing: border-box !important;"><p style="max-width: 100%; min-height: 1em; text-indent: 2em; text-align: justify; line-height: 2em; box-sizing: border-box !important;"><strong style="max-width: 100%; box-sizing: border-box !important;"><span style="max-width: 100%; font-size: 16px; color: rgb(0, 0, 0); box-sizing: border-box !important;">1、劳动保险费进项抵扣税率为<span style="max-width: 100%; color: rgb(171, 25, 66); box-sizing: border-box !important;">6%、3%</span>。</span></strong></p><p style="margin-top: 5px; max-width: 100%; min-height: 1em; text-indent: 2em; text-align: justify; line-height: 2em; box-sizing: border-box !important;"><span style="max-width: 100%; font-size: 16px; color: rgb(0, 0, 0); box-sizing: border-box !important;">应取得税率6%（一般纳税人处取得）的增值税专用发票，进行进项税额抵扣。备注：人身保险除特殊工种职工支付的人身保险费外，暂不可抵扣。</span></p><p style="margin-top: 5px; max-width: 100%; min-height: 1em; text-indent: 2em; text-align: justify; line-height: 2em; box-sizing: border-box !important;"><strong style="max-width: 100%; box-sizing: border-box !important;"><span style="max-width: 100%; font-size: 16px; color: rgb(0, 0, 0); box-sizing: border-box !important;">2、车辆保险和不动产保险进项抵扣税率为<span style="max-width: 100%; color: rgb(171, 25, 66); box-sizing: border-box !important;">6%、3%</span>。</span></strong></p><p style="margin-top: 5px; max-width: 100%; min-height: 1em; text-indent: 2em; text-align: justify; line-height: 2em; box-sizing: border-box !important;"><span style="max-width: 100%; font-size: 16px; color: rgb(0, 0, 0); box-sizing: border-box !important;">应取得税率6%（一般纳税人处取得）或3%（小规模纳税人处取得）的增值税专用发票，进行进项税额抵扣。</span></p></section></section></section></section></section></blockquote><blockquote class="" data-url="http://wxedit.yead.net" data-author="易点微信编辑器" style="margin: 5px auto; max-width: 100%; border-width: 0px; border-style: initial; border-color: initial; color: rgb(62, 62, 62); widows: 1; font-size: 14px; box-sizing: border-box !important;"><section style="max-width: 100%; display: inline-block; width: 670px; vertical-align: top; box-sizing: border-box !important;"><section style="margin-bottom: -10px; max-width: 100%; font-size: 12.8px; transform: translate3d(3px, 0px, 0px); box-sizing: border-box !important;"><section style="max-width: 100%; display: inline-block; box-sizing: border-box !important;"><p class="" style="padding-right: 8px; padding-left: 8px; max-width: 100%; min-height: 1em; height: 2em; text-align: center; color: rgb(255, 255, 255); line-height: 2em; font-size: 16px; vertical-align: top; display: inline-block; background-color: rgb(0, 88, 156); box-sizing: border-box !important;"><strong style="max-width: 100%; box-sizing: border-box !important;">维修费</strong></p><section class="" style="max-width: 100%; width: 0px; font-size: 16px; vertical-align: top; border-left: 1em solid rgb(0, 88, 156); display: inline-block; box-sizing: border-box !important; border-top: 1em solid transparent !important; border-bottom: 1em solid transparent !important;"></section><section style="max-width: 100%; width: 0px; border-right: 0.6em solid rgb(2, 32, 99); border-top: 0.6em solid rgb(2, 32, 99); box-sizing: border-box !important; border-left: 0.6em solid transparent !important; border-bottom: 0.6em solid transparent !important;"></section></section></section><section style="max-width: 100%; box-sizing: border-box !important;"><section style="padding-left: 16px; max-width: 100%; display: inline-block; width: 670px; vertical-align: top; border-width: 0px; box-sizing: border-box !important;"><section style="padding-left: 10px; max-width: 100%; display: inline-block; width: 654px; vertical-align: top; border-left: 2px dashed rgb(160, 160, 160); border-bottom-left-radius: 0px; box-sizing: border-box !important;"><section style="margin-top: 5px; margin-bottom: 5px; max-width: 100%; box-sizing: border-box !important;"><p style="max-width: 100%; min-height: 1em; text-align: justify; line-height: 30px; box-sizing: border-box !important;"><br style="max-width: 100%; box-sizing: border-box !important;"></p><p style="max-width: 100%; min-height: 1em; text-indent: 2em; text-align: justify; line-height: 2em; box-sizing: border-box !important;"><span style="max-width: 100%; color: rgb(0, 0, 0); box-sizing: border-box !important;"><strong style="max-width: 100%; box-sizing: border-box !important;"><span style="max-width: 100%; font-size: 16px; box-sizing: border-box !important;">维修费，进项抵扣税率为</span></strong></span><strong style="max-width: 100%; box-sizing: border-box !important;"><span style="max-width: 100%; font-size: 16px; box-sizing: border-box !important;"><span style="max-width: 100%; color: rgb(171, 25, 66); box-sizing: border-box !important;">17%、11%</span>。</span></strong></p><p style="margin-top: 5px; max-width: 100%; min-height: 1em; text-indent: 2em; text-align: justify; line-height: 2em; box-sizing: border-box !important;"><span style="max-width: 100%; font-size: 16px; color: rgb(0, 0, 0); box-sizing: border-box !important;">修理费用于有形动产的修理费用，如汽车修理费、机械设备的修理费为17%；而对于不动产的修理费税率是11%。</span><span style="max-width: 100%; box-sizing: border-box !important;"></span></p></section></section></section></section></section><blockquote class="" data-author="易点微信编辑器" data-url="http://wxedit.yead.net" style="max-width: 100%; box-sizing: border-box !important;"><section class="" style="padding: 4px; max-width: 100%; border-radius: 2em; line-height: 30px; background-color: rgb(0, 88, 156); box-sizing: border-box !important;"><section style="padding: 4px; max-width: 100%; border-width: 1px; border-style: solid; border-color: rgb(254, 254, 254); border-radius: 2em; box-sizing: border-box !important;"><p style="max-width: 100%; min-height: 1em; color: rgb(255, 255, 255); font-size: 16px; text-align: center; font-weight: bold; box-sizing: border-box !important;"><span style="max-width: 100%; box-sizing: border-box !important;"><strong style="max-width: 100%; box-sizing: border-box !important;"><span style="max-width: 100%; line-height: 25.6px; box-sizing: border-box !important;">“营改增”各行业税率及征收率一览表</span></strong></span></p></section></section></blockquote></blockquote><blockquote class="" data-author="易点微信编辑器" data-url="http://wxedit.yead.net" style="margin: 5px auto; max-width: 100%; border-width: 0px; border-style: initial; border-color: initial; color: rgb(62, 62, 62); widows: 1; font-size: 14px; box-sizing: border-box !important;"><section style="margin-right: auto; margin-left: auto; max-width: 100%; overflow: hidden; box-sizing: border-box !important;"><section style="max-width: 100%; box-sizing: border-box !important;"><section style="max-width: 100%; box-sizing: border-box; line-height: 22.4px;"><section class="" powered-by="xiumi.us" style="max-width: 100%; box-sizing: border-box;"><section class="" style="padding: 10px; max-width: 100%; box-sizing: border-box; display: inline-block; width: 556px; border-width: 1px; border-style: solid; border-color: rgb(192, 200, 209); background-color: rgb(239, 239, 239);"><section class="" powered-by="xiumi.us" style="max-width: 100%; box-sizing: border-box;"><section class="" style="max-width: 100%; box-sizing: border-box;"><section class="" style="max-width: 100%; box-sizing: border-box; line-height: 2; text-align: justify;"><section style="max-width: 100%; box-sizing: border-box; text-indent: 2em;"><strong style="max-width: 100%; box-sizing: border-box !important;"><span style="max-width: 100%; font-size: 16px; color: rgb(171, 25, 66); box-sizing: border-box !important;"></span></strong><p style="max-width: 100%; min-height: 1em; line-height: 2em; box-sizing: border-box !important;"><strong style="max-width: 100%; box-sizing: border-box !important;"><span style="max-width: 100%; text-indent: 2em; line-height: 2; font-size: 16px; color: rgb(0, 0, 0); box-sizing: border-box !important;">税率（5种）：<span style="max-width: 100%; text-indent: 2em; line-height: 2; color: rgb(171, 25, 66); box-sizing: border-box !important;">17%；13%；11%；6%；0%。</span></span></strong></p><p style="max-width: 100%; min-height: 1em; line-height: 2em; box-sizing: border-box !important;"><strong style="max-width: 100%; box-sizing: border-box !important;"><span style="max-width: 100%; font-size: 16px; color: rgb(0, 0, 0); box-sizing: border-box !important;">征收率（2种）：<span style="max-width: 100%; color: rgb(171, 25, 66); box-sizing: border-box !important;">3%；5%。</span></span></strong></p></section></section></section></section></section></section></section><section class="" title="636，更新于2016-04-14 09:17" style="margin: 5px auto; max-width: 100%; font-size: 16px; line-height: 25.6px; box-sizing: border-box !important;"><section class="" style="margin-right: auto; margin-left: auto; max-width: 100%; color: rgb(51, 51, 51); border-bottom: 2px solid rgb(0, 88, 156); clear: both; box-sizing: border-box !important;"><section class="" style="padding-top: 3px; padding-right: 10px; padding-left: 10px; max-width: 100%; display: inline-block; color: rgb(255, 255, 255); border-top-left-radius: 3px; border-top-right-radius: 3px; height: 30px; background-color: rgb(0, 88, 156); box-sizing: border-box !important;"><strong style="max-width: 100%; box-sizing: border-box !important;"><span style="max-width: 100%; line-height: 28px; text-indent: 28px; box-sizing: border-box !important;">税率的确定</span></strong></section><span style="max-width: 100%; color: rgb(62, 62, 62); line-height: 25.6px; box-sizing: border-box !important;"></span></section></section><section class="" title="619，更新于2016-04-06 09:28" style="margin: 5px auto; max-width: 100%; font-size: 16px; line-height: 25.6px; box-sizing: border-box !important;"><section style="margin-right: auto; margin-left: auto; max-width: 100%; border-width: initial; border-style: none; border-color: initial; text-align: center; box-sizing: border-box !important;"><section class="" style="max-width: 100%; border-left: 3px solid rgb(0, 88, 156); box-sizing: border-box !important;"><section class="" style="margin-left: 2px; padding-top: 5px; padding-bottom: 5px; padding-left: 20px; max-width: 100%; line-height: 30px; text-align: left; border-left: 1px solid rgb(0, 88, 156); border-top-color: rgb(0, 88, 156); border-right-color: rgb(0, 88, 156); border-bottom-color: rgb(0, 88, 156); font-size: 14px; box-sizing: border-box !important;"><p style="max-width: 100%; min-height: 1em; text-align: justify; line-height: 2em; text-indent: 2em; box-sizing: border-box !important;"><span style="max-width: 100%; color: rgb(0, 0, 0); box-sizing: border-box !important;"><strong style="max-width: 100%; box-sizing: border-box !important;"><span style="max-width: 100%; font-size: 16px; box-sizing: border-box !important;">1.税率17%：</span></strong><span style="max-width: 100%; font-size: 16px; box-sizing: border-box !important;"><br style="max-width: 100%; box-sizing: border-box !important;"></span></span></p><p style="max-width: 100%; min-height: 1em; text-align: justify; line-height: 2em; text-indent: 2em; box-sizing: border-box !important;"><span style="max-width: 100%; font-size: 16px; color: rgb(0, 0, 0); box-sizing: border-box !important;">提供加工、修理、修配劳务</span></p><p style="max-width: 100%; min-height: 1em; text-align: justify; line-height: 2em; text-indent: 2em; box-sizing: border-box !important;"><span style="max-width: 100%; font-size: 16px; color: rgb(0, 0, 0); box-sizing: border-box !important;">销售或进口货物（除适用13%的货物外）</span></p><p style="max-width: 100%; min-height: 1em; text-align: justify; line-height: 2em; text-indent: 2em; box-sizing: border-box !important;"><span style="max-width: 100%; font-size: 16px; color: rgb(0, 0, 0); box-sizing: border-box !important;">提供有形动产租赁服务</span></p><p style="max-width: 100%; min-height: 1em; text-align: justify; line-height: 2em; text-indent: 2em; box-sizing: border-box !important;"><span style="max-width: 100%; color: rgb(0, 0, 0); box-sizing: border-box !important;"><strong style="max-width: 100%; box-sizing: border-box !important;"><span style="max-width: 100%; font-size: 16px; box-sizing: border-box !important;">2.税率13%：</span></strong><strong style="max-width: 100%; box-sizing: border-box !important;"><span style="max-width: 100%; font-size: 16px; box-sizing: border-box !important;"></span></strong></span></p><p style="max-width: 100%; min-height: 1em; text-align: justify; line-height: 2em; text-indent: 2em; box-sizing: border-box !important;"><span style="max-width: 100%; font-size: 16px; color: rgb(0, 0, 0); box-sizing: border-box !important;">自来水、暖气、冷气、热气、煤气、石油液化气、天然气、沼气、居民用煤炭制品</span></p><p style="max-width: 100%; min-height: 1em; text-align: justify; line-height: 2em; text-indent: 2em; box-sizing: border-box !important;"><span style="max-width: 100%; font-size: 16px; color: rgb(0, 0, 0); box-sizing: border-box !important;">粮食、食用植物油</span></p><p style="max-width: 100%; min-height: 1em; text-align: justify; line-height: 2em; text-indent: 2em; box-sizing: border-box !important;"><span style="max-width: 100%; font-size: 16px; color: rgb(0, 0, 0); box-sizing: border-box !important;">国务院规定的其他货物</span></p><p style="max-width: 100%; min-height: 1em; text-align: justify; line-height: 2em; text-indent: 2em; box-sizing: border-box !important;"><span style="max-width: 100%; font-size: 16px; color: rgb(0, 0, 0); box-sizing: border-box !important;">饲料、化肥、农药、农机、农膜、农业产品</span></p></section></section></section></section><section class="" title="636，更新于2016-04-14 09:17" style="margin: 5px auto; max-width: 100%; font-size: 16px; line-height: 25.6px; box-sizing: border-box !important;"><section class="" style="margin-right: auto; margin-left: auto; max-width: 100%; color: rgb(51, 51, 51); border-bottom: 2px solid rgb(0, 88, 156); clear: both; box-sizing: border-box !important;"><section class="" style="padding-top: 3px; padding-right: 10px; padding-left: 10px; max-width: 100%; display: inline-block; color: rgb(255, 255, 255); border-top-left-radius: 3px; border-top-right-radius: 3px; height: 30px; background-color: rgb(0, 88, 156); box-sizing: border-box !important;"><strong style="max-width: 100%; box-sizing: border-box !important;"><span style="max-width: 100%; line-height: 28px; text-indent: 28px; box-sizing: border-box !important;">税率11%</span></strong></section><section style="margin-left: 2px; max-width: 100%; border-top: 28px solid transparent; border-right-color: rgb(206, 206, 206); border-bottom: 0px solid transparent; border-left: 15px solid rgb(206, 206, 206); display: inline-block; vertical-align: top; box-sizing: border-box !important;"></section></section></section><section class="" title="619，更新于2016-04-06 09:28" style="margin: 5px auto; max-width: 100%; font-size: 16px; line-height: 25.6px; box-sizing: border-box !important;"><section style="margin-right: auto; margin-left: auto; max-width: 100%; border-width: initial; border-style: none; border-color: initial; text-align: center; box-sizing: border-box !important;"><section class="" style="max-width: 100%; border-left: 3px solid rgb(0, 88, 156); box-sizing: border-box !important;"><section class="" style="margin-left: 2px; padding-top: 5px; padding-bottom: 5px; padding-left: 20px; max-width: 100%; line-height: 30px; text-align: left; border-left: 1px solid rgb(0, 88, 156); border-top-color: rgb(0, 88, 156); border-right-color: rgb(0, 88, 156); border-bottom-color: rgb(0, 88, 156); font-size: 14px; box-sizing: border-box !important;"><p style="max-width: 100%; min-height: 1em; text-align: center; line-height: 2em; text-indent: 0em; box-sizing: border-box !important;"><span style="max-width: 100%; font-size: 16px; color: rgb(0, 0, 0); box-sizing: border-box !important;"><br style="max-width: 100%; box-sizing: border-box !important;"></span></p><p style="max-width: 100%; min-height: 1em; text-indent: 2em; text-align: justify; line-height: 2em; box-sizing: border-box !important;"><span style="max-width: 100%; font-size: 16px; color: rgb(0, 0, 0); box-sizing: border-box !important;">转让土地使用权、销售不动产、提供不动产租赁、提供建筑服务、提供交通运输服务、提供邮政服务、提供基础电信服务。</span></p></section></section></section></section><section class="" title="636，更新于2016-04-14 09:17" style="margin: 5px auto; max-width: 100%; font-size: 16px; line-height: 25.6px; box-sizing: border-box !important;"><section class="" style="margin-right: auto; margin-left: auto; max-width: 100%; color: rgb(51, 51, 51); border-bottom: 2px solid rgb(0, 88, 156); clear: both; box-sizing: border-box !important;"><section class="" style="padding-top: 3px; padding-right: 10px; padding-left: 10px; max-width: 100%; display: inline-block; color: rgb(255, 255, 255); border-top-left-radius: 3px; border-top-right-radius: 3px; height: 30px; background-color: rgb(0, 88, 156); box-sizing: border-box !important;"><strong style="max-width: 100%; box-sizing: border-box !important;"><span style="max-width: 100%; line-height: 28px; text-indent: 28px; box-sizing: border-box !important;">税率6%</span></strong></section><section style="margin-left: 2px; max-width: 100%; border-top: 28px solid transparent; border-right-color: rgb(206, 206, 206); border-bottom: 0px solid transparent; border-left: 15px solid rgb(206, 206, 206); display: inline-block; vertical-align: top; box-sizing: border-box !important;"></section></section></section><section class="" title="619，更新于2016-04-06 09:28" style="margin: 5px auto; max-width: 100%; font-size: 16px; line-height: 25.6px; box-sizing: border-box !important;"><section style="margin-right: auto; margin-left: auto; max-width: 100%; border-width: initial; border-style: none; border-color: initial; text-align: center; box-sizing: border-box !important;"><section class="" style="max-width: 100%; border-left: 3px solid rgb(0, 88, 156); box-sizing: border-box !important;"><section class="" style="margin-left: 2px; padding-top: 5px; padding-bottom: 5px; padding-left: 20px; max-width: 100%; line-height: 30px; text-align: left; border-left: 1px solid rgb(0, 88, 156); border-top-color: rgb(0, 88, 156); border-right-color: rgb(0, 88, 156); border-bottom-color: rgb(0, 88, 156); font-size: 14px; box-sizing: border-box !important;"><p style="max-width: 100%; min-height: 1em; text-align: justify; text-indent: 2em; line-height: 2em; box-sizing: border-box !important;"><span style="max-width: 100%; font-size: 16px; color: rgb(0, 0, 0); box-sizing: border-box !important;"></span></p><p style="max-width: 100%; min-height: 1em; text-indent: 2em; text-align: justify; line-height: 2em; box-sizing: border-box !important;"><span style="max-width: 100%; font-size: 16px; color: rgb(0, 0, 0); box-sizing: border-box !important;">金融服务 增值电信服务 现代服务（租赁服务除外）</span></p><p style="max-width: 100%; min-height: 1em; text-indent: 2em; text-align: justify; line-height: 2em; box-sizing: border-box !important;"><span style="max-width: 100%; font-size: 16px; color: rgb(0, 0, 0); box-sizing: border-box !important;">提供生活服务 销售无形资产 研发和技术服务</span></p><p style="max-width: 100%; min-height: 1em; text-indent: 2em; text-align: justify; line-height: 2em; box-sizing: border-box !important;"><span style="max-width: 100%; font-size: 16px; color: rgb(0, 0, 0); box-sizing: border-box !important;">信息技术服务 文化创意服务 物流辅助服务</span></p><p style="max-width: 100%; min-height: 1em; text-indent: 2em; text-align: justify; line-height: 2em; box-sizing: border-box !important;"><span style="max-width: 100%; font-size: 16px; color: rgb(0, 0, 0); box-sizing: border-box !important;">鉴证咨询服务 广播影视服务 商务辅助服务</span></p><p style="max-width: 100%; min-height: 1em; text-indent: 2em; text-align: justify; line-height: 2em; box-sizing: border-box !important;"><span style="max-width: 100%; font-size: 16px; color: rgb(0, 0, 0); box-sizing: border-box !important;">其他现代服务 文化体育服务 教育医疗服务</span></p><p style="max-width: 100%; min-height: 1em; text-indent: 2em; text-align: justify; line-height: 2em; box-sizing: border-box !important;"><span style="max-width: 100%; font-size: 16px; color: rgb(0, 0, 0); box-sizing: border-box !important;">旅游娱乐服务 餐饮住宿服务 居民日常服务</span></p><p style="max-width: 100%; min-height: 1em; text-indent: 2em; text-align: justify; line-height: 2em; box-sizing: border-box !important;"><span style="max-width: 100%; font-size: 16px; color: rgb(0, 0, 0); box-sizing: border-box !important;">其他生活服务</span></p></section></section></section></section><section class="" title="636，更新于2016-04-14 09:17" style="margin: 5px auto; max-width: 100%; font-size: 16px; line-height: 25.6px; box-sizing: border-box !important;"><section class="" style="margin-right: auto; margin-left: auto; max-width: 100%; color: rgb(51, 51, 51); border-bottom: 2px solid rgb(0, 88, 156); clear: both; box-sizing: border-box !important;"><section class="" style="padding-top: 3px; padding-right: 10px; padding-left: 10px; max-width: 100%; display: inline-block; color: rgb(255, 255, 255); border-top-left-radius: 3px; border-top-right-radius: 3px; height: 30px; background-color: rgb(0, 88, 156); box-sizing: border-box !important;"><strong style="max-width: 100%; box-sizing: border-box !important;"><span style="max-width: 100%; line-height: 28px; text-indent: 28px; box-sizing: border-box !important;">零税率</span></strong></section><section style="margin-left: 2px; max-width: 100%; border-top: 28px solid transparent; border-right-color: rgb(206, 206, 206); border-bottom: 0px solid transparent; border-left: 15px solid rgb(206, 206, 206); display: inline-block; vertical-align: top; box-sizing: border-box !important;"></section></section></section><section class="" title="619，更新于2016-04-06 09:28" style="margin: 5px auto; max-width: 100%; font-size: 16px; line-height: 25.6px; box-sizing: border-box !important;"><section style="margin-right: auto; margin-left: auto; max-width: 100%; border-width: initial; border-style: none; border-color: initial; text-align: center; box-sizing: border-box !important;"><section class="" style="max-width: 100%; border-left: 3px solid rgb(0, 88, 156); box-sizing: border-box !important;"><section class="" style="margin-left: 2px; padding-top: 5px; padding-bottom: 5px; padding-left: 20px; max-width: 100%; line-height: 30px; text-align: left; border-left: 1px solid rgb(0, 88, 156); border-top-color: rgb(0, 88, 156); border-right-color: rgb(0, 88, 156); border-bottom-color: rgb(0, 88, 156); font-size: 14px; box-sizing: border-box !important;"><p style="max-width: 100%; min-height: 1em; text-align: center; line-height: 2em; text-indent: 0em; box-sizing: border-box !important;"><strong style="max-width: 100%; box-sizing: border-box !important;"><span style="max-width: 100%; font-size: 16px; color: rgb(0, 0, 0); box-sizing: border-box !important;"><br style="max-width: 100%; box-sizing: border-box !important;"></span></strong></p><p style="max-width: 100%; min-height: 1em; text-indent: 2em; text-align: justify; line-height: 2em; box-sizing: border-box !important;"><strong style="max-width: 100%; box-sizing: border-box !important;"><span style="max-width: 100%; font-size: 16px; color: rgb(0, 0, 0); box-sizing: border-box !important;">国际运输服务 航天运输服务</span></strong><span style="max-width: 100%; font-size: 16px; color: rgb(0, 0, 0); box-sizing: border-box !important;"><br style="max-width: 100%; box-sizing: border-box !important;"></span></p><p style="max-width: 100%; min-height: 1em; text-indent: 2em; text-align: justify; line-height: 2em; box-sizing: border-box !important;"><span style="max-width: 100%; font-size: 16px; color: rgb(0, 0, 0); box-sizing: border-box !important;">向境外单位提供的完全在境外消费的相关服务</span></p><p style="max-width: 100%; min-height: 1em; text-indent: 2em; text-align: justify; line-height: 2em; box-sizing: border-box !important;"><span style="max-width: 100%; font-size: 16px; color: rgb(0, 0, 0); box-sizing: border-box !important;">财政局和国家税务总局规定的其他服务</span></p><p style="max-width: 100%; min-height: 1em; text-indent: 2em; text-align: justify; line-height: 2em; box-sizing: border-box !important;"><span style="max-width: 100%; font-size: 16px; color: rgb(0, 0, 0); box-sizing: border-box !important;">纳税人出口货物（国务院另有规定的除外）</span></p></section></section></section></section><section class="" title="636，更新于2016-04-14 09:17" style="margin: 5px auto; max-width: 100%; font-size: 16px; line-height: 25.6px; box-sizing: border-box !important;"><section class="" style="margin-right: auto; margin-left: auto; max-width: 100%; color: rgb(51, 51, 51); border-bottom: 2px solid rgb(0, 88, 156); clear: both; box-sizing: border-box !important;"><section class="" style="padding-top: 3px; padding-right: 10px; padding-left: 10px; max-width: 100%; display: inline-block; color: rgb(255, 255, 255); border-top-left-radius: 3px; border-top-right-radius: 3px; height: 30px; background-color: rgb(0, 88, 156); box-sizing: border-box !important;"><strong style="max-width: 100%; box-sizing: border-box !important;"><span style="max-width: 100%; line-height: 28px; text-indent: 28px; box-sizing: border-box !important;">税率3%</span></strong></section><section style="margin-left: 2px; max-width: 100%; border-top: 28px solid transparent; border-right-color: rgb(206, 206, 206); border-bottom: 0px solid transparent; border-left: 15px solid rgb(206, 206, 206); display: inline-block; vertical-align: top; box-sizing: border-box !important;"></section></section></section><section class="" title="619，更新于2016-04-06 09:28" style="margin: 5px auto; max-width: 100%; font-size: 16px; line-height: 25.6px; box-sizing: border-box !important;"><section style="margin-right: auto; margin-left: auto; max-width: 100%; border-width: initial; border-style: none; border-color: initial; text-align: center; box-sizing: border-box !important;"><section class="" style="max-width: 100%; border-left: 3px solid rgb(0, 88, 156); box-sizing: border-box !important;"><section class="" style="margin-left: 2px; padding-top: 5px; padding-bottom: 5px; padding-left: 20px; max-width: 100%; line-height: 30px; text-align: left; border-left: 1px solid rgb(0, 88, 156); border-top-color: rgb(0, 88, 156); border-right-color: rgb(0, 88, 156); border-bottom-color: rgb(0, 88, 156); font-size: 14px; box-sizing: border-box !important;"><p style="max-width: 100%; min-height: 1em; line-height: 2em; text-indent: 2em; box-sizing: border-box !important;"><span style="max-width: 100%; color: rgb(0, 0, 0); font-size: 16px; line-height: 2em; text-align: justify; text-indent: 2em; box-sizing: border-box !important;">增值税征收率统一为3%（财政部和国家税务总局另有规定的除外）建筑业老项目简易征收率为3%；小规模纳税人增值税征收率为3%。</span><br style="max-width: 100%; box-sizing: border-box !important;"></p></section></section></section></section><section class="" title="636，更新于2016-04-14 09:17" style="margin: 5px auto; max-width: 100%; font-size: 16px; line-height: 25.6px; box-sizing: border-box !important;"><section class="" style="margin-right: auto; margin-left: auto; max-width: 100%; color: rgb(51, 51, 51); border-bottom: 2px solid rgb(0, 88, 156); clear: both; box-sizing: border-box !important;"><section class="" style="padding-top: 3px; padding-right: 10px; padding-left: 10px; max-width: 100%; display: inline-block; color: rgb(255, 255, 255); border-top-left-radius: 3px; border-top-right-radius: 3px; height: 30px; background-color: rgb(0, 88, 156); box-sizing: border-box !important;"><strong style="max-width: 100%; box-sizing: border-box !important;"><span style="max-width: 100%; line-height: 28px; text-indent: 28px; box-sizing: border-box !important;">税率5%</span></strong></section><section style="margin-left: 2px; max-width: 100%; border-top: 28px solid transparent; border-right-color: rgb(206, 206, 206); border-bottom: 0px solid transparent; border-left: 15px solid rgb(206, 206, 206); display: inline-block; vertical-align: top; box-sizing: border-box !important;"></section></section></section><section class="" title="619，更新于2016-04-06 09:28" style="margin: 5px auto; max-width: 100%; font-size: 16px; line-height: 25.6px; box-sizing: border-box !important;"><section style="margin-right: auto; margin-left: auto; max-width: 100%; border-width: initial; border-style: none; border-color: initial; text-align: center; box-sizing: border-box !important;"><section class="" style="max-width: 100%; border-left: 3px solid rgb(0, 88, 156); box-sizing: border-box !important;"><section class="" style="margin-left: 2px; padding-top: 5px; padding-bottom: 5px; padding-left: 20px; max-width: 100%; line-height: 30px; text-align: left; border-left: 1px solid rgb(0, 88, 156); border-top-color: rgb(0, 88, 156); border-right-color: rgb(0, 88, 156); border-bottom-color: rgb(0, 88, 156); font-size: 14px; box-sizing: border-box !important;"><p style="max-width: 100%; min-height: 1em; text-align: center; line-height: 2em; text-indent: 0em; box-sizing: border-box !important;"><strong style="max-width: 100%; box-sizing: border-box !important;"><span style="max-width: 100%; font-size: 16px; color: rgb(0, 0, 0); box-sizing: border-box !important;"><br style="max-width: 100%; box-sizing: border-box !important;"></span></strong></p><p style="max-width: 100%; min-height: 1em; text-align: justify; text-indent: 2em; line-height: 2em; box-sizing: border-box !important;"><strong style="max-width: 100%; box-sizing: border-box !important;"><span style="max-width: 100%; font-size: 16px; color: rgb(0, 0, 0); box-sizing: border-box !important;">1、销售不动产：</span></strong></p><p style="margin-top: 5px; max-width: 100%; min-height: 1em; text-align: justify; text-indent: 2em; line-height: 2em; box-sizing: border-box !important;"><span style="max-width: 100%; font-size: 16px; color: rgb(0, 0, 0); box-sizing: border-box !important;">（1）一般纳税人销售其 2016 年 4 月 30 日前取得的不动产，可以选择适用简易计税方法，按照 5% 的征收率计算应纳税额。</span></p><p style="margin-top: 5px; max-width: 100%; min-height: 1em; text-align: justify; text-indent: 2em; line-height: 2em; box-sizing: border-box !important;"><span style="max-width: 100%; font-size: 16px; color: rgb(0, 0, 0); box-sizing: border-box !important;">（2）小规模纳税人销售其取得的不动产（不含个体工商户销售购买的住房和其他个人销售不动产），按照 5% 的征收率计算应纳税额。</span></p><p style="margin-top: 5px; max-width: 100%; min-height: 1em; text-align: justify; text-indent: 2em; line-height: 2em; box-sizing: border-box !important;"><span style="max-width: 100%; font-size: 16px; color: rgb(0, 0, 0); box-sizing: border-box !important;">（3）房地产开发企业中的一般纳税人，销售自行开发的房地产老项目，可以选择适用简易计税方法的按照 5% 的征收率计税。</span></p><p style="margin-top: 5px; max-width: 100%; min-height: 1em; text-align: justify; text-indent: 2em; line-height: 2em; box-sizing: border-box !important;"><span style="max-width: 100%; font-size: 16px; color: rgb(0, 0, 0); box-sizing: border-box !important;">（4）房地产开发企业中的小规模纳税人，销售自行开发的房地产项目，按照 5% 的征收率计算应纳税额。</span></p><p style="margin-top: 5px; max-width: 100%; min-height: 1em; text-align: justify; text-indent: 2em; line-height: 2em; box-sizing: border-box !important;"><span style="max-width: 100%; font-size: 16px; color: rgb(0, 0, 0); box-sizing: border-box !important;">（5）其他个人销售其取得（不含自建）的不动产（不含其购买的住房），按照 5% 的征收率计算应纳税额。</span></p><p style="margin-top: 5px; max-width: 100%; min-height: 1em; text-align: justify; text-indent: 2em; line-height: 2em; box-sizing: border-box !important;"><strong style="max-width: 100%; box-sizing: border-box !important;"><span style="max-width: 100%; font-size: 16px; color: rgb(0, 0, 0); box-sizing: border-box !important;">2、不动产经营租赁服务：</span></strong></p><p style="margin-top: 5px; max-width: 100%; min-height: 1em; text-align: justify; text-indent: 2em; line-height: 2em; box-sizing: border-box !important;"><span style="max-width: 100%; font-size: 16px; color: rgb(0, 0, 0); box-sizing: border-box !important;">（1）一般纳税人出租其 2016 年 4 月 30日前取得的不动产，可以选择适用简易计税方法，按照 5% 的征收率计算应纳税额。</span></p><p style="margin-top: 5px; max-width: 100%; min-height: 1em; text-align: justify; text-indent: 2em; line-height: 2em; box-sizing: border-box !important;"><span style="max-width: 100%; font-size: 16px; color: rgb(0, 0, 0); box-sizing: border-box !important;">（2）小规模纳税人出租其取得的不动产（不含个人出租住房），应按照 5% 的征收率计算应纳税额。</span></p><p style="margin-top: 5px; max-width: 100%; min-height: 1em; text-align: justify; text-indent: 2em; line-height: 2em; box-sizing: border-box !important;"><span style="max-width: 100%; font-size: 16px; color: rgb(0, 0, 0); box-sizing: border-box !important;">（3）其他个人出租其取得的不动产（不含住房），应按照 5% 的征收率计算应纳税额。</span></p><p style="margin-top: 5px; max-width: 100%; min-height: 1em; text-align: justify; text-indent: 2em; line-height: 2em; box-sizing: border-box !important;"><span style="max-width: 100%; font-size: 16px; color: rgb(0, 0, 0); box-sizing: border-box !important;">（4）个人出租住房，应按照 5% 的征收率减按 1.5% 计算应纳税额。</span></p><p style="margin-top: 5px; max-width: 100%; min-height: 1em; text-align: justify; text-indent: 2em; line-height: 2em; box-sizing: border-box !important;"><strong style="max-width: 100%; box-sizing: border-box !important;"><span style="max-width: 100%; font-size: 16px; color: rgb(0, 0, 0); box-sizing: border-box !important;">3、中外合作开采的原油、天然气。</span></strong></p></section></section></section></section><blockquote class="" data-url="http://wxedit.yead.net" data-author="易点微信编辑器" style="margin: 5px auto; max-width: 100%; border-width: 0px; border-style: initial; border-color: initial; box-sizing: border-box !important;"><section class="" style="max-width: 100%; border-top: 3px solid rgb(0, 88, 156); box-sizing: border-box !important;"><section style="padding: 12px; max-width: 100%; border-right: 1px solid rgb(197, 200, 204); border-bottom: 1px solid rgb(197, 200, 204); border-left: 1px solid rgb(197, 200, 204); border-top-style: none; line-height: 30px; text-indent: 2em; box-shadow: rgba(0, 0, 0, 0.2) 2px 2px 5px; box-sizing: border-box !important;"><p style="max-width: 100%; min-height: 1em; text-indent: 2em; text-align: center; line-height: 2em; box-sizing: border-box !important;"><span style="color: rgb(0, 0, 0);"><strong style="color: rgb(255, 255, 240); font-size: 18px; background-color: rgba(255, 255, 255, 0.2); max-width: 100%; box-sizing: border-box !important;"><span style="color: rgb(0, 0, 0);">营改增新政文件</span></strong></span></p><p style="max-width: 100%; min-height: 1em; text-indent: 2em; text-align: justify; line-height: 2em; box-sizing: border-box !important;"><span style="max-width: 100%; font-size: 16px; color: rgb(0, 0, 0); box-sizing: border-box !important;">1.《关于全面推开营业税改征增值税试点的通知（一个办法+三个规定）》-财税<span style="max-width: 100%; text-indent: 36px; box-sizing: border-box !important;">〔2016〕</span>36号。</span></p><p style="margin-top: 5px; max-width: 100%; min-height: 1em; text-indent: 2em; text-align: justify; line-height: 2em; box-sizing: border-box !important;"><span style="max-width: 100%; font-size: 16px; color: rgb(0, 0, 0); box-sizing: border-box !important;">2.《关于进一步明确全面推开营改增试点金融业有关政策的通知》-财税<span style="max-width: 100%; text-indent: 36px; box-sizing: border-box !important;">〔2016〕</span>46号。</span></p><p style="margin-top: 5px; max-width: 100%; min-height: 1em; text-indent: 2em; text-align: justify; line-height: 2em; box-sizing: border-box !important;"><span style="max-width: 100%; font-size: 16px; color: rgb(0, 0, 0); box-sizing: border-box !important;">3.《关于进一步明确全面推开营改增试点有关劳务派遣服务、收费公路通行费抵扣等政策的通知》-财税<span style="max-width: 100%; text-indent: 36px; box-sizing: border-box !important;">〔2016〕</span>47号。</span></p><p style="margin-top: 5px; max-width: 100%; min-height: 1em; text-indent: 2em; text-align: justify; line-height: 2em; box-sizing: border-box !important;"><span style="max-width: 100%; font-size: 16px; color: rgb(0, 0, 0); box-sizing: border-box !important;">4.《全面推开营业税改征增值税试点后增值税纳税申报有关事项（申报表）》——国家税务总局公告2016年第13号。</span></p><p style="margin-top: 5px; max-width: 100%; min-height: 1em; text-indent: 2em; text-align: justify; line-height: 2em; box-sizing: border-box !important;"><span style="max-width: 100%; font-size: 16px; color: rgb(0, 0, 0); box-sizing: border-box !important;">5.《纳税人转让不动产增值税征收管理暂行办法》——国家税务总局公告2016年第14号。</span></p><p style="margin-top: 5px; max-width: 100%; min-height: 1em; text-indent: 2em; text-align: justify; line-height: 2em; box-sizing: border-box !important;"><span style="max-width: 100%; font-size: 16px; color: rgb(0, 0, 0); box-sizing: border-box !important;">6.《不动产进项税额分期抵扣暂行办法》——国家税务总局公告2016年第15号。</span></p><p style="margin-top: 5px; max-width: 100%; min-height: 1em; text-indent: 2em; text-align: justify; line-height: 2em; box-sizing: border-box !important;"><span style="max-width: 100%; font-size: 16px; color: rgb(0, 0, 0); box-sizing: border-box !important;">7.《纳税人提供不动产经营租赁服务增值税征收管理暂行办法》——国家税务总局公告2016年第16号。</span></p><p style="margin-top: 5px; max-width: 100%; min-height: 1em; text-indent: 2em; text-align: justify; line-height: 2em; box-sizing: border-box !important;"><span style="max-width: 100%; font-size: 16px; color: rgb(0, 0, 0); box-sizing: border-box !important;">8.《纳税人跨县（事、区）提供建筑服务增值税征收管理暂行办法》——国家税务总局公告2016年第17号。</span></p><p style="margin-top: 5px; max-width: 100%; min-height: 1em; text-indent: 2em; text-align: justify; line-height: 2em; box-sizing: border-box !important;"><span style="max-width: 100%; font-size: 16px; color: rgb(0, 0, 0); box-sizing: border-box !important;">9.《房地产开发企业销售自行开发的房地产项目增值税增收管理暂行办法》——国家税务总局公告2016年第18号。</span></p><p style="margin-top: 5px; max-width: 100%; min-height: 1em; text-indent: 2em; text-align: justify; line-height: 2em; box-sizing: border-box !important;"><span style="max-width: 100%; font-size: 16px; color: rgb(0, 0, 0); box-sizing: border-box !important;">10.《关于营业税改征增值税委托地税机关代征税款和代开增值税发票的公告》——国家税务总局公告2016年第19号。</span></p><p style="margin-top: 5px; max-width: 100%; min-height: 1em; text-indent: 2em; text-align: justify; line-height: 2em; box-sizing: border-box !important;"><span style="max-width: 100%; font-size: 16px; color: rgb(0, 0, 0); box-sizing: border-box !important;">11.《关于全面推开营业税改征增值税试点有关税收征收管理事项的公告》——国家税务总局公告2016年第23号。</span></p><p style="margin-top: 5px; max-width: 100%; min-height: 1em; text-indent: 2em; text-align: justify; line-height: 2em; box-sizing: border-box !important;"><span style="max-width: 100%; font-size: 16px; color: rgb(0, 0, 0); box-sizing: border-box !important;">12.《关于发布增值税发票税控开票软件数据接口规范的公告》——国家税务总局公告2016年第25号。</span></p><p style="margin-top: 5px; max-width: 100%; min-height: 1em; text-indent: 2em; text-align: justify; line-height: 2em; box-sizing: border-box !important;"><span style="max-width: 100%; font-size: 16px; color: rgb(0, 0, 0); box-sizing: border-box !important;">13.《关于明确营改增试点若干征管问题的公告》——国家税务总局公告2016年第26号。</span></p><p style="margin-top: 5px; max-width: 100%; min-height: 1em; text-indent: 2em; text-align: justify; line-height: 2em; box-sizing: border-box !important;"><span style="max-width: 100%; font-size: 16px; color: rgb(0, 0, 0); box-sizing: border-box !important;">14.《关于调整增值税纳税申报有关事项的公告》——国家税务总局公告2016年第27、30号。</span></p></section></section></blockquote></section></section></blockquote><p style="max-width: 100%; min-height: 1em; color: rgb(62, 62, 62); line-height: 25.6px; widows: 1; box-sizing: border-box !important;"><br style="max-width: 100%; box-sizing: border-box !important;"></p><p style="max-width: 100%; min-height: 1em; color: rgb(62, 62, 62); line-height: 25.6px; widows: 1; text-align: center; box-sizing: border-box !important;"></p><p></p>
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