財政(zheng)部、國家稅務總局(ju)日(ri)前(qian)下(xia)發了(le)《中(zhong)部地區擴(kuo)大增(zeng)值(zhi)稅抵扣范(fan)圍暫行(xing)(xing)辦(ban)法》的(de)通知，明(ming)確中(zhong)部六(liu)省實行(xing)(xing)增(zeng)值(zhi)稅轉型，并于(yu)今(jin)年7月(yue)1日(ri)正式實施，對于(yu)要(yao)進(jin)行(xing)(xing)固定(ding)資(zi)產(chan)投資(zi)的(de)新(xin)辦(ban)企(qi)業及老企(qi)業來(lai)說，首(shou)先要(yao)對照新(xin)政(zheng)策，根據企(qi)業實際(ji)經營狀況，慎重(zhong)籌劃好固定(ding)資(zi)產(chan)投資(zi)，以最大限度地享受增(zeng)值(zhi)稅轉型稅收政(zheng)策

　　關注(zhu)納(na)(na)稅(shui)(shui)人(ren)(ren)(ren)(ren)身份、注(zhu)意購進時間目前增(zeng)值(zhi)稅(shui)(shui)納(na)(na)稅(shui)(shui)人(ren)(ren)(ren)(ren)分為增(zeng)值(zhi)稅(shui)(shui)一般納(na)(na)稅(shui)(shui)人(ren)(ren)(ren)(ren)與小(xiao)(xiao)規(gui)模(mo)(mo)納(na)(na)稅(shui)(shui)人(ren)(ren)(ren)(ren)。由于此(ci)次享受增(zeng)值(zhi)稅(shui)(shui)抵扣(kou)政(zheng)策的為增(zeng)值(zhi)稅(shui)(shui)一般納(na)(na)稅(shui)(shui)人(ren)(ren)(ren)(ren)，小(xiao)(xiao)規(gui)模(mo)(mo)納(na)(na)稅(shui)(shui)人(ren)(ren)(ren)(ren)不能享受購進固定資(zi)產抵扣(kou)政(zheng)策，因此(ci)，對于新(xin)辦企業(ye)及(ji)現(xian)為小(xiao)(xiao)規(gui)模(mo)(mo)納(na)(na)稅(shui)(shui)人(ren)(ren)(ren)(ren)的企業(ye)來說，現(xian)在應及(ji)時向國(guo)稅(shui)(shui)機關申請為增(zeng)值(zhi)稅(shui)(shui)一般納(na)(na)稅(shui)(shui)人(ren)(ren)(ren)(ren)。

　　對當(dang)年(nian)新(xin)(xin)(xin)辦增值(zhi)(zhi)稅(shui)(shui)一般納(na)(na)稅(shui)(shui)人，新(xin)(xin)(xin)增稅(shui)(shui)源應(ying)為今年(nian)實際繳納(na)(na)增值(zhi)(zhi)稅(shui)(shui)，購進今年(nian)可以(yi)抵扣，對非新(xin)(xin)(xin)辦企業，當(dang)年(nian)沒(mei)有新(xin)(xin)(xin)增增值(zhi)(zhi)稅(shui)(shui)稅(shui)(shui)額或新(xin)(xin)(xin)增增值(zhi)(zhi)稅(shui)(shui)額不足抵扣的(de)，未(wei)抵扣的(de)進項稅(shui)(shui)額應(ying)留待下(xia)年(nian)抵扣。小規模(mo)納(na)(na)稅(shui)(shui)人認定為一般納(na)(na)稅(shui)(shui)人后，應(ying)當(dang)以(yi)其上年(nian)同(tong)期(qi)在小規模(mo)納(na)(na)稅(shui)(shui)人期(qi)間實現的(de)應(ying)繳增值(zhi)(zhi)稅(shui)(shui)，作為計算新(xin)(xin)(xin)增增值(zhi)(zhi)稅(shui)(shui)稅(shui)(shui)額的(de)基數(shu)。

　　選擇投資行業(ye)(ye)，注意區域區別此(ci)次(ci)享受增(zeng)值稅轉型(xing)政(zheng)(zheng)策的(de)(de)行業(ye)(ye)為中(zhong)部六省(sheng)(sheng)(sheng)老(lao)工(gong)業(ye)(ye)基地(di)城市從事裝備制造(zao)業(ye)(ye)、石(shi)油化工(gong)業(ye)(ye)、冶金業(ye)(ye)、汽車制造(zao)業(ye)(ye)、農產品加工(gong)業(ye)(ye)、電力業(ye)(ye)、采掘業(ye)(ye)、高(gao)新技(ji)術產業(ye)(ye)為主的(de)(de)增(zeng)值稅一般納稅人，共有(you)六省(sheng)(sheng)(sheng)26個城市享受新增(zeng)固(gu)定(ding)資產抵扣政(zheng)(zheng)策，山(shan)西(xi)省(sheng)(sheng)(sheng)的(de)(de)太原(yuan)、大同、陽(yang)泉、長治；安徽省(sheng)(sheng)(sheng)的(de)(de)合肥、馬鞍山(shan)、蚌埠(bu)、蕪(wu)湖、淮(huai)南；江西(xi)省(sheng)(sheng)(sheng)的(de)(de)南昌、萍鄉、景德鎮(zhen)、九江；河南省(sheng)(sheng)(sheng)的(de)(de)鄭州、洛(luo)陽(yang)、焦作、平(ping)頂山(shan)、開封；湖北(bei)省(sheng)(sheng)(sheng)的(de)(de)武漢、黃石(shi)、襄樊、十堰和湖南省(sheng)(sheng)(sheng)的(de)(de)長沙(sha)、株(zhu)州、湘潭(tan)、衡陽(yang)。上(shang)述城市以行政(zheng)(zheng)區劃為界(jie)。

　　因此，對于(yu)在(zai)中部六省準(zhun)備(bei)投資(zi)或新增投資(zi)的(de)投資(zi)者來說，應根據自(zi)己(ji)情況盡量投資(zi)于(yu)上述行業和地區，才(cai)能享(xiang)受固定(ding)資(zi)產抵扣(kou)政策。

　　符合規定(ding)(ding)(ding)條(tiao)件新增固(gu)(gu)(gu)定(ding)(ding)(ding)資(zi)(zi)(zi)(zi)產(chan)才(cai)能抵(di)扣暫(zan)行(xing)辦(ban)法所稱固(gu)(gu)(gu)定(ding)(ding)(ding)資(zi)(zi)(zi)(zi)產(chan)，是指《中華人(ren)(ren)(ren)民共和國增值(zhi)(zhi)稅(shui)暫(zan)行(xing)條(tiao)例實施(shi)細(xi)則》第(di)十九(jiu)條(tiao)所規定(ding)(ding)(ding)的(de)(de)(de)(de)固(gu)(gu)(gu)定(ding)(ding)(ding)資(zi)(zi)(zi)(zi)產(chan)。即使(shi)(shi)用期限(xian)超過(guo)1年(nian)的(de)(de)(de)(de)機(ji)器(qi)、機(ji)械、運輸工(gong)(gong)具以(yi)及(ji)其他及(ji)生(sheng)(sheng)產(chan)經(jing)營(ying)有關的(de)(de)(de)(de)設備(bei)、工(gong)(gong)具、器(qi)具，單(dan)位價值(zhi)(zhi)在(zai)2000元以(yi)上(shang)，并(bing)且使(shi)(shi)用年(nian)限(xian)超過(guo)兩年(nian)的(de)(de)(de)(de)不(bu)屬(shu)于(yu)生(sheng)(sheng)產(chan)經(jing)營(ying)主(zhu)要設備(bei)的(de)(de)(de)(de)物品，納(na)稅(shui)人(ren)(ren)(ren)外購和自(zi)制的(de)(de)(de)(de)不(bu)動產(chan)不(bu)屬(shu)于(yu)的(de)(de)(de)(de)扣除(chu)范圍，若納(na)稅(shui)人(ren)(ren)(ren)購進固(gu)(gu)(gu)定(ding)(ding)(ding)資(zi)(zi)(zi)(zi)產(chan)發生(sheng)(sheng)下列情形的(de)(de)(de)(de)，進項(xiang)稅(shui)額(e)不(bu)得按照第(di)五條(tiao)規定(ding)(ding)(ding)抵(di)扣：將固(gu)(gu)(gu)定(ding)(ding)(ding)資(zi)(zi)(zi)(zi)產(chan)專用于(yu)非應(ying)稅(shui)項(xiang)目(mu)（不(bu)含(han)本(ben)辦(ban)法所稱固(gu)(gu)(gu)定(ding)(ding)(ding)資(zi)(zi)(zi)(zi)產(chan)的(de)(de)(de)(de)在(zai)建工(gong)(gong)程）；將固(gu)(gu)(gu)定(ding)(ding)(ding)資(zi)(zi)(zi)(zi)產(chan)專用于(yu)免稅(shui)項(xiang)目(mu)；將固(gu)(gu)(gu)定(ding)(ding)(ding)資(zi)(zi)(zi)(zi)產(chan)專用于(yu)集體福(fu)利或者(zhe)個(ge)人(ren)(ren)(ren)消費(fei)；固(gu)(gu)(gu)定(ding)(ding)(ding)資(zi)(zi)(zi)(zi)產(chan)為(wei)應(ying)征消費(fei)稅(shui)的(de)(de)(de)(de)汽車、摩托(tuo)車；將固(gu)(gu)(gu)定(ding)(ding)(ding)資(zi)(zi)(zi)(zi)產(chan)供(gong)規定(ding)(ding)(ding)的(de)(de)(de)(de)中部六省(sheng)老(lao)工(gong)(gong)業基地城市、行(xing)業范圍以(yi)外的(de)(de)(de)(de)單(dan)位和個(ge)人(ren)(ren)(ren)使(shi)(shi)用。

 　　合(he)理選(xuan)用(yong)(yong)會計政策進(jin)行籌劃如辦法對納稅(shui)人銷售自己使用(yong)(yong)過(guo)的2007年(nian)7月(yue)1日后購進(jin)的固定(ding)資產，其取得(de)的銷售收入(ru)依適用(yong)(yong)稅(shui)率(lv)征稅(shui)，若該項(xiang)固定(ding)資產未抵(di)(di)扣(kou)或未記入(ru)待抵(di)(di)扣(kou)進(jin)項(xiang)稅(shui)額(e)的，按下列公式計算(suan)應抵(di)(di)扣(kou)的進(jin)項(xiang)稅(shui)額(e)：應抵(di)(di)扣(kou)使用(yong)(yong)過(guo)固定(ding)資產進(jin)項(xiang)稅(shui)額(e)=固定(ding)資產凈值(zhi)×適用(yong)(yong)稅(shui)率(lv)。

　　這(zhe)里所稱(cheng)“固(gu)定(ding)資產(chan)凈(jing)(jing)值”是指納稅人按照(zhao)財(cai)務會計(ji)(ji)制度折(zhe)(zhe)舊(jiu)辦法(fa)計(ji)(ji)提(ti)折(zhe)(zhe)舊(jiu)后(hou)(hou)，計(ji)(ji)算(suan)的固(gu)定(ding)資產(chan)凈(jing)(jing)值。因此，企(qi)業(ye)可(ke)在稅法(fa)規定(ding)政(zheng)策(ce)范圍內，對固(gu)定(ding)資產(chan)折(zhe)(zhe)舊(jiu)年(nian)限及方法(fa)進行(xing)選擇，如企(qi)業(ye)計(ji)(ji)劃購(gou)進不久后(hou)(hou)會銷售，則選擇有(you)利(li)于(yu)固(gu)定(ding)資產(chan)折(zhe)(zhe)舊(jiu)政(zheng)策(ce)。

　　因(yin)地(di)制宜，合(he)理籌劃新(xin)增稅(shui)(shui)(shui)源由于(yu)暫行辦法規(gui)定納稅(shui)(shui)(shui)人當年準予(yu)抵扣的進(jin)項稅(shui)(shui)(shui)額(e)(e)(e)一般不超過(guo)當年新(xin)增增值(zhi)稅(shui)(shui)(shui)稅(shui)(shui)(shui)額(e)(e)(e)，當年沒有新(xin)增增值(zhi)稅(shui)(shui)(shui)稅(shui)(shui)(shui)額(e)(e)(e)或新(xin)增增值(zhi)稅(shui)(shui)(shui)額(e)(e)(e)不足抵扣的，未抵扣的進(jin)項稅(shui)(shui)(shui)額(e)(e)(e)應留待下年抵扣。因(yin)此(ci)，企(qi)業要根據生(sheng)產經營情況及發展戰略，依據增值(zhi)稅(shui)(shui)(shui)特點，適度(du)控制存貨進(jin)料，避免(mian)過(guo)度(du)庫存原材料及商品，擴大銷售，從而盡量使購進(jin)固定資產的進(jin)項稅(shui)(shui)(shui)金盡早抵扣，實現企(qi)業利潤最大化(hua)目標。

　　綜上所述，企業在面對增(zeng)值稅(shui)轉(zhuan)型政(zheng)策(ce)調整時，應將稅(shui)收籌(chou)劃與財務管理兩者結合起來(lai)通(tong)盤考慮，并根據企業自身的生產經(jing)營及長遠發展的需要，在稅(shui)收政(zheng)策(ce)允許下進行(xing)固定資產投資決策(ce)。