中华人民共和国增值税法（征求意见稿）(36)
<P style="LINE-HEIGHT: 30pt; TEXT-INDENT: 32.15pt; MARGIN: 0cm 0cm 0pt; mso-line-height-rule: exactly; mso-char-indent-count: 2.0" class=MsoNormal><B><SPAN style="FONT-FAMILY: 楷体_GB2312; FONT-SIZE: 16pt; mso-bidi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 楷体_GB2312">（二）关于纳税人和扣缴义务人。</SPAN></B><SPAN style="FONT-FAMILY: 仿宋_GB2312; FONT-SIZE: 16pt; mso-bidi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">借鉴国际经验，<SPAN style="mso-bidi-font-weight: bold">《征求意见稿》</SPAN>规定，</SPAN><SPAN style="FONT-FAMILY: 仿宋_GB2312; FONT-SIZE: 16pt; mso-bidi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 仿宋_GB2312">在境内发生应税交易且销售额达到增值税起征点的单位和个人，以及</SPAN><SPAN style="FONT-FAMILY: 仿宋_GB2312; FONT-SIZE: 16pt; mso-bidi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">进口货物的收货人，为增值税的纳税人。销售额未达到增值税起征点的单位和个人，不是增值税纳税人，但可以自愿选择登记为增值税纳税人缴纳增值税。</SPAN><SPAN style="FONT-FAMILY: 仿宋_GB2312; FONT-SIZE: 16pt; mso-bidi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 仿宋_GB2312">境外单位和个人<SPAN style="mso-bidi-font-weight: bold">在境内发生应税交易的，</SPAN>以购买方为扣缴义务人</SPAN><SPAN style="FONT-FAMILY: 仿宋_GB2312; FONT-SIZE: 16pt; mso-bidi-font-family: 'Times New Roman'; mso-bidi-font-weight: bold; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">。</SPAN><SPAN style="FONT-FAMILY: 'Times New Roman','serif'; FONT-SIZE: 16pt; mso-bidi-font-weight: bold; mso-fareast-font-family: 仿宋_GB2312" lang=EN-US><o:p></SPAN></P>
<P style="LINE-HEIGHT: 30pt; TEXT-INDENT: 32.15pt; MARGIN: 0cm 0cm 0pt; mso-line-height-rule: exactly; mso-char-indent-count: 2.0" class=MsoNormal><B><SPAN style="FONT-FAMILY: 楷体_GB2312; FONT-SIZE: 16pt; mso-bidi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 楷体_GB2312">（三）关于税率和征收率。</SPAN></B><SPAN style="FONT-FAMILY: 仿宋_GB2312; FONT-SIZE: 16pt; mso-bidi-font-family: 'Times New Roman'; mso-bidi-font-weight: bold; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">为巩固营改增及深化增值税改革成果，《征求意见稿》对《条例》中规定的税率进行了相应的调整，将销售货物、加工修理修配服务、有形动产租赁服务、以及进口货物等适用税率调整为</SPAN><SPAN style="FONT-FAMILY: 'Times New Roman','serif'; FONT-SIZE: 16pt; mso-bidi-font-weight: bold; mso-fareast-font-family: 仿宋_GB2312" lang=EN-US>13%</SPAN><SPAN style="FONT-FAMILY: 仿宋_GB2312; FONT-SIZE: 16pt; mso-bidi-font-family: 'Times New Roman'; mso-bidi-font-weight: bold; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">；将销售交通运输、邮政、基础电信、建筑、不动产租赁服务、不动产，转让土地使用权，销售或者进口农产品等货物的适用税率调整为</SPAN><SPAN style="FONT-FAMILY: 'Times New Roman','serif'; FONT-SIZE: 16pt; mso-bidi-font-weight: bold; mso-fareast-font-family: 仿宋_GB2312" lang=EN-US>9%</SPAN><SPAN style="FONT-FAMILY: 仿宋_GB2312; FONT-SIZE: 16pt; mso-bidi-font-family: 'Times New Roman'; mso-bidi-font-weight: bold; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">；销售服务、无形资产、金融商品的适用税率为</SPAN><SPAN style="FONT-FAMILY: 'Times New Roman','serif'; FONT-SIZE: 16pt; mso-bidi-font-weight: bold; mso-fareast-font-family: 仿宋_GB2312" lang=EN-US>6%</SPAN><SPAN style="FONT-FAMILY: 仿宋_GB2312; FONT-SIZE: 16pt; mso-bidi-font-family: 'Times New Roman'; mso-bidi-font-weight: bold; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">，保持不变。同时，明确增值税征收率为</SPAN><SPAN style="FONT-FAMILY: 'Times New Roman','serif'; FONT-SIZE: 16pt; mso-bidi-font-weight: bold; mso-fareast-font-family: 仿宋_GB2312" lang=EN-US>3%</SPAN><SPAN style="FONT-FAMILY: 仿宋_GB2312; FONT-SIZE: 16pt; mso-bidi-font-family: 'Times New Roman'; mso-bidi-font-weight: bold; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">。</SPAN><SPAN style="FONT-FAMILY: 'Times New Roman','serif'; FONT-SIZE: 16pt; mso-bidi-font-weight: bold; mso-fareast-font-family: 仿宋_GB2312" lang=EN-US><o:p></SPAN></P>


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