解读苗木增值税抵扣政策

苗木交易的税费问题一直困扰着苗木经纪人、园林公司以及主管税务机关,本文根据相关财税政策规定,结合实务操作要求,试图从苗木交易增值税票抵扣方面入手,厘清苗木行业相关税务管理问题,仅供同行参考。

从税务的角度出发,苗木交易的供苗方包括苗木直接生产者及苗木贸易商,在我国苗木直接生产者均可以向当地税务机关申请开具免税发票,即是税法上规定的农产品自产自销行为,免税,因此并不存在增值税进项抵扣问题,而苗木贸易商中的一般纳税人,由于行业轻资产化的发展方向,有的自身并没有苗圃,无法申请开具免税票,而是开具13%的苗木增值税专用发票,有的逐渐减少苗圃持有量,其免税额度已不足以覆盖交易额,这就使我们不得不探讨苗木贸易过程中如何获取符合抵扣条件的进项发票问题,这类型企业增值税税负的计算规则为:

卖出价÷1.13×0.13-买价×0.13

减掉部分即为符合抵扣条件的进项发票产生的进项税额,相关法规如下:

《中华人民共和国增值税暂行条例》第八条第三款规定,购进农产品,除取得增值税专用发票或者海关进口增值税专用缴款书外,按照农产品收购发票或者销售发票上注明的农产品买价和13%的扣除率计算的进项税额。

进项税额计算公式:进项税额=买价×扣除率

财税[2012]75号财政部、国家税务总局《关于免征部分鲜活肉蛋产品流通环节增值税政策的通知》第三条规定,《中华人民共和国增值税暂行条例》第八条所列准予从销项税额中扣除的进项税额的第(三)项所称的“销售发票”,是指小规模纳税人销售农产品依照3%征收率按简易办法计算缴纳增值税而自行开具或委托税务机关代开的普通发票;批发、零售纳税人享受免税政策后开具的普通发票不得作为计算抵扣进项税额的凭证。

根据法规可获知,理论上获得免税票及个人或小规模纳税人开具的普通发票均可以按照13%进行计算抵扣,但取得已有免税资格的企业开具的非免税普通发票,则不能作为抵扣凭证,也就是只要我们区分好免税非免税票即可清晰的知道哪种发票可抵扣哪种发票不可以,而事实上我国苗木产区分布广泛,各个省对苗木发票的监管程度不一,实务中很多时候无法凭票面判断其是否为免税票,由于免税票的特殊性,计算抵扣时亦不需要像其他增值税抵扣票那样到税务机关进行认证扫描,因为,苗木贸易企业的财务人员如果判断失误,没有及时发现,容易给企业带来不必要的损失。

在这种政策监管程度不统一的情况下,建议苗木贸易商中的一般纳税人在与有免税资格的供应商交易时准备以下几点备查资料:

  • 1、与供应商签订苗木采购合同时,在合同条款里注明由供应商提供免税票;
  • 2、供应商开具的免税发票的票面上应备注上免税字样;
  • 3、供应商提供其当地税务机关免税备案证明;
  • 4、到当地税务机关官网上查询其税额是否为0;

在与无免税资格的供应商交易时,建议:

  • 1、如果无免税资格供应商为一般纳税人,应获取其开具的增值税专用发票;
  • 2、如果无免税资格供应商为小规模纳税人,应获取其自行开具或委托当地税务机关代开具的3%的增值税普通发票;
  • 3、如果无免税资格供应商为个人,应获取其个人委托当地税务机关代开具的3%的增值税普通发票。

那么,各种类型的苗木供应商可以通过哪些方式去获取符合抵扣条件的进项发票?我们将在后续的文章中阐述。目前我国大部分苗木企业既销售自有苗圃里的苗木又倒卖其他供应商提供的苗木,在税法上既是苗木自产自销者又是苗木贸易商,由于存在监管漏洞,填补漏洞的成本过高以及苗木产区对苗木行业的扶持等现实情况,这部分企业在实务操作中开具的免税票票面均只以“苗木”这一统称出现,巧妙地隐藏了纯贸易的苗木产品的税费问题,近期,已有部分地区的税务机关要求苗木企业在开具免税票时应在发票上列明苗木的具体名称及规格,只有自产自销那部分苗木产品才有开免税票的资格,而营改增的推进也使下游企业园林工程公司加大对苗木增值税票抵扣的关注度,因此,如何更规范的获取苗木发票降低企业税负已经成为苗木工作者不得不面对的问题。

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