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            稅總明確水資源費改稅后增值稅發票問題

            分享到:
            2017-12-27 09:29:21來源: 首冠教育

            國家稅務總局發布《關于水資源費改稅后城鎮公共供水企業增值稅發票開具問題的公告》,自2017年12月1日起施行。

            公告稱,根據《財政部稅務總局水利部關于印發〈擴大水資源稅改革試點實施辦法〉的通知》(財稅〔2017〕80號)有關規定,現對城鎮公共供水企業開具增值稅普通發票問題,公告如下:

            原對城鎮公共供水用水戶在基本水價(自來水價格)外征收水資源費的試點省份,在水資源費改稅試點期間,按照不增加城鎮公共供水企業負擔的原則,城鎮公共供水企業繳納的水資源稅所對應的水費收入,不計征增值稅,按“不征稅自來水”項目開具增值稅普通發票。

            附:

            關于《國家稅務總局關于水資源費改稅后城鎮公共供水企業增值稅發票開具問題的公告》的解讀

            根據《財政部稅務總局水利部關于印發<擴大水資源稅改革試點實施辦法>的通知》(財稅〔2017〕80號),自2017年12月1日起在北京天津山西內蒙古山東河南四川陜西寧夏9個省份擴大實施水資源費改稅試點。為確保稅費制度平穩轉換,財稅〔2017〕80號第26條規定,水資源稅改革試點期間,可按稅費平移原則對城鎮公共供水征收水資源稅,不增加居民生活用水和城鎮公共供水企業負擔。

            改革前,部分試點省份對城鎮公共供水的用水戶征收水資源費。在城鎮公共供水企業銷售自來水而向用水戶收取的水費中,基本水價部分向用水戶開具增值稅發票,計征增值稅;水資源費部分向用水戶開具財政專用收費票據,不計征增值稅。水資源費改為水資源稅并由城鎮公共供水企業繳納后,為落實中央關于不增加城鎮公共供水企業負擔的改革試點精神,公告明確,在水資源費改稅試點期間,城鎮公共供水企業繳納的水資源稅所對應的水費收入,仍不計征增值稅。

            考慮到水資源費改稅后,城鎮公共供水企業不能再開具財政專用收費票據,其繳納的水資源稅所對應的水費收入,應向用水戶(不包括轉供水戶)開具增值稅普通發票。為此,國家稅務總局在增值稅發票管理新系統不征稅項目下增加了“不征稅自來水”項目及編碼。城鎮公共供水企業在銷售自來水時,發票的開具方法如下:

            1.開具普通發票的,應分為兩項:原計征增值稅的自來水水費部分,繼續按3%計征增值稅;水資源費平移為水資源稅部分,在貨物勞務名稱欄填開“不征稅自來水”,在稅率欄選擇“不征稅”,稅額欄顯示為“***”。

            2.對于需要抵扣進項稅額的取用水戶,原計征增值稅的自來水水費部分,繼續按3%計征增值稅,通過增值稅發票管理新系統單獨開具增值稅專用發票,可抵扣進項稅額;水資源費平移為水資源稅部分,開具增值稅普通發票,不需要進行進項稅額抵扣。

            相關法規:關于水資源費改稅后城鎮公共供水企業增值稅發票開具問題的公告

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