5月1日起执行：税率/征收率/扣除率/出口退税率及预征率最全表！
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<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;">自《财政部、税务总局关于<span style="color: black;">调节</span>增值税税率的<span style="color: black;">通告</span>》（财税〔2018〕32号）发布起，5月1日将要进行的增值税税率<span style="color: black;">调节</span>便<span style="color: black;">作为</span><span style="color: black;">热榜</span><span style="color: black;">专题</span>，本文就增值税税率、征收率、扣除率、出口退税率以及预征率进行系统梳理，以便<span style="color: black;">大众</span>更好<span style="color: black;">把握</span>。</p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><img src="https://p3-sign.toutiaoimg.com/pgc-image/1524477846163802398d6bd~noop.image?_iz=58558&from=article.pc_detail&lk3s=953192f4&x-expires=1723301478&x-signature=TQigEbC8eUSDK2lV9jbW7BCkBE8%3D" style="width: 50%; margin-bottom: 20px;"></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><strong style="color: blue;">目录：</strong></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;">1.征收率一览表</p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;">2.税率一览表</p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;">3.扣除率一览表</p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;">4.免税、零税率一览表</p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;">5.出口退税率一览表</p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;">6.预征率一览表</p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><strong style="color: blue;">关键词</strong></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;">征收率：3％、5％；</p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;">税率：6％、10％、16％；</p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;">扣除率：10％、12％；</p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;">免税、零税率；</p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;">出口退税率：16％、10％；</p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;">预征率：2％、3％、5％</p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><strong style="color: blue;">征收率一览表</strong></p>
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<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><strong style="color: blue;">小规模纳税人以及<span style="color: black;">准许</span><span style="color: black;">选取</span>按简易计税方式计税的<span style="color: black;">通常</span>纳税人</strong></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;">征收率</p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;">应税项目</p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;">3%</p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;">小规模纳税人<span style="color: black;">营销</span>货物、劳务；<span style="color: black;">营销</span>应税服务（除不动产租赁服务）；<span style="color: black;">营销</span>无形资产</p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">通常</span>纳税人<span style="color: black;">供给</span>教育辅助服务，<span style="color: black;">选取</span>简易计税<span style="color: black;">办法</span>的</p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">通常</span>纳税人跨县（市）<span style="color: black;">供给</span>建筑服务，<span style="color: black;">选取</span>适用简易计税<span style="color: black;">办法</span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;">公路经营企业中的<span style="color: black;">通常</span>纳税人收取试点前开工的高速公路的车辆通行费，<span style="color: black;">选取</span>适用简易计税<span style="color: black;">办法</span>的</p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;">特殊<span style="color: black;">状况</span>：</p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;">小规模纳税人（不含其它个人）以及符合规定情形的<span style="color: black;">通常</span>纳税人<span style="color: black;">营销</span>自己<span style="color: black;">运用</span>过的固定资产；纳税人<span style="color: black;">营销</span>旧货，可依3%征收率减按2%征收增值税</p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;">5%</p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">营销</span>不动产、不动产租赁服务</p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;">个人转让其购买的住房</p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;">转让营改增前取得的土地<span style="color: black;">运用</span>权</p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;">一级、二级公路、桥、闸通行费</p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">通常</span>纳税人和小规模纳税人<span style="color: black;">供给</span>劳务派遣服务<span style="color: black;">选取</span>差额纳税的</p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;">房地产<span style="color: black;">研发</span>企业中<span style="color: black;">通常</span>纳税人，<span style="color: black;">营销</span><span style="color: black;">自动</span><span style="color: black;">研发</span>的房地产老项目，<span style="color: black;">选取</span>适用简易计税<span style="color: black;">办法</span>的</p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">通常</span>纳税人<span style="color: black;">供给</span>安全<span style="color: black;">守护</span>服务差额纳税以及<span style="color: black;">供给</span>人力资源外包服务，<span style="color: black;">选取</span>简易计税<span style="color: black;">办法</span>的</p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">通常</span>纳税人出租、转让其2016年4月30日前取得的不动产，<span style="color: black;">选取</span>简易计税<span style="color: black;">办法</span>的</p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;">特殊<span style="color: black;">状况</span>：</p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;">1.个体工商户<span style="color: black;">营销</span>购买的住房免征增值税</p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;">2.个人出租住房，<span style="color: black;">根据</span>5%的征收率减按1.5%计算应纳税额</p>
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<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;">（表一）</p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><strong style="color: blue;">税率一览表</strong></p>
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<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><strong style="color: blue;"><span style="color: black;">通常</span>纳税人</strong></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;">税率</p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;">应税项目</p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;">6%</p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;">金融</p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;">服务</p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;">贷款服务、直接收费金融服务、保险服务、金融商品转让</p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;">现代</p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;">服务</p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">开发</span>和技术服务、信息技术服务、文化创意服务、物流辅助服务、鉴证咨询服务、广播影视服务、商务辅助服务、其他现代服务</p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;">生活</p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;">服务</p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;">文化体育、教育医疗、旅游娱乐、餐饮住宿、居民<span style="color: black;">平常</span>服务和其他生活服务</p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;">增值电信服务</p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">营销</span>无形资产</p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;">特殊<span style="color: black;">状况</span>：现代服务中的租赁服务适用其他税率</p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;">10%</p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">营销</span><span style="color: black;">或</span>进口：1.粮食等农<span style="color: black;">制品</span>、食用植物油、食用盐；2.自来水、暖气、冷气、热水、煤气、石油液化气、天然气、二甲醚、沼气、居民用煤炭制品；3.图书、报纸、杂志、音像制品、电子出版物；4.饲料、化肥、农药、农机、农膜；5.国务院规定的其他货物</p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;">交通运输服务</p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;">陆路运输服务、水路运输服务、航空运输服务、管道运输服务</p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;">邮政</p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;">服务</p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;">邮政<span style="color: black;">广泛</span>服务、邮政特殊服务、其他邮政服务</p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;">建筑</p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;">服务</p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;">工程服务、安装服务、修缮服务、装饰服务和其他建筑服务</p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">基本</span>电信服务</p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;">不动产租赁服务</p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">营销</span>不动产</p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;">转让土地<span style="color: black;">运用</span>权</p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;">16%</p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">营销</span><span style="color: black;">或</span>进口货物（另有列举的货物除外）</p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">营销</span>劳务</p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;">有形动产租赁服务</p>
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<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;">（表二）</p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><strong style="color: blue;">扣除率一览表</strong></p>
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<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><strong style="color: blue;"><span style="color: black;">通常</span>纳税人</strong></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;">扣除率</p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;">应税项目</p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;">10%</p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;">购进农<span style="color: black;">制品</span>，原适用11%扣除率的。</p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;">12%</p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;">购进用于生产<span style="color: black;">营销</span>或<span style="color: black;">拜托</span>加工16%税率货物的农<span style="color: black;">制品</span>。</p>
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<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;">（表三）</p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><strong style="color: blue;">免税、零税率一览表</strong></p>
<div style="color: black; text-align: left; margin-bottom: 10px;">
<div style="color: black; text-align: left; margin-bottom: 10px;">
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><strong style="color: blue;">纳税人零税率、免税</strong></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;">零税率</p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;">出口货物（国务院另有规定的除外）</p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;">国际运输服务、航天运输服务</p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;">向境外单位<span style="color: black;">供给</span>的完全在境外消费的服务</p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">开发</span>服务、合同能源管理服务、设计服务、广播影视节目（作品）的制作和发行服务、软件服务、电路设计及测试服务、信息系统服务、业务流程管理服务、离岸服务外包业务、转让技术服务</p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;">财政部和国家税务总局规定的其他服务</p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;">免税</p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">营销</span>货物、劳务，<span style="color: black;">供给</span>的境内、跨境应税服务，符合免税<span style="color: black;">要求</span>的</p>
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<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;">（表四）</p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><strong style="color: blue;">出口退税率一览表</strong></p>
<div style="color: black; text-align: left; margin-bottom: 10px;">
<div style="color: black; text-align: left; margin-bottom: 10px;">
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><strong style="color: blue;"><span style="color: black;">通常</span>纳税人</strong></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;">退税率</p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;">16%</p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;">原适用17%税率且出口退税率为17%的出口货物。</p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;">10%</p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;">原适用11%税率且出口退税率为11%的出口货物、跨境应税<span style="color: black;">行径</span>。</p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;">特殊<span style="color: black;">状况</span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;">外贸企业2018年7月31日前出口的货物、<span style="color: black;">营销</span>的跨境应税<span style="color: black;">行径</span>， 购进时已按<span style="color: black;">调节</span>前税率征收增值税的，执行<span style="color: black;">调节</span>前的出口退税率；购进时已按<span style="color: black;">调节</span>后税率征收增值税的，执行<span style="color: black;">调节</span>后的出口退税率。</p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;">5月1日起，原适用17%税率且出口退税率为17%的出口货物，出口退税率<span style="color: black;">调节</span>至16%。原适用11%税率且出口退税率为11%的出口货物、跨境应税<span style="color: black;">行径</span>，出口退税率<span style="color: black;">调节</span>至10%。生产企业2018年7月31日前出口的该条款内容中所涉货物、<span style="color: black;">营销</span>的该条款内容中所涉跨境应税<span style="color: black;">行径</span>，执行<span style="color: black;">调节</span>前的出口退税率。</p>
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<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;">（表五）</p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><strong style="color: blue;">预征率一览表</strong></p>
<div style="color: black; text-align: left; margin-bottom: 10px;">
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<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><strong style="color: blue;">税目</strong></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><strong style="color: blue;">预征率</strong></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><strong style="color: blue;"><span style="color: black;">通常</span>计税</strong></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><strong style="color: blue;">简易计税</strong></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">营销</span>建筑服务</p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;">2%</p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;">3%</p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">营销</span><span style="color: black;">自动</span><span style="color: black;">研发</span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;">房地产</p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;">3%</p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;">3%</p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;">不动产经营租赁</p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;">3%</p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;">5%</p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">营销</span>不动产</p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;">5</p>
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<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;">（表六）</p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;">本文转载自中税答疑<span style="color: black;">媒介</span>智库。高顿网校整理发布。加<span style="color: black;">微X</span>领会计资料：gaodunclass2</p>
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