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2016浙江会计从业考试《财经法规》知识点：增值税税率

来源：环球网校 时间：2016/3/11 11:03:36 作者：环球网校

<p> <span style="font-size:14px;color:#333333;line-height:2;font-family:SimSun;">为了帮助参加2016浙江会计从业考试的学员巩固知识，提高备考效果，<a href="http://gxhqwx.soxsok.com/" target="_blank"><span style="color:#e53333;">环球网校会计从业资格证</span></a>小编整理了2016浙江会计从业考试《财经法规与会计职业道德》复习资料供大家参考，希望对广大考生能有所帮助，祝大家学习愉快，梦想成真！ </span> </p> <p> <br /> </p> <p> <span style="font-size:14px;color:#333333;line-height:2;font-family:SimSun;">1.基本税率17% </span> </p> <p> <br /> </p> <p> <span style="font-size:14px;color:#333333;line-height:2;font-family:SimSun;">2.低税率 </span> </p> <p> <br /> </p> <p> <span style="font-size:14px;color:#333333;line-height:2;font-family:SimSun;">（1）应税货物：13% </span> </p> <p> <br /> </p> <p> <span style="font-size:14px;color:#333333;line-height:2;font-family:SimSun;">①粮食、食用植物油、食用盐、农产品； </span> </p> <p> <br /> </p> <p> <span style="font-size:14px;color:#333333;line-height:2;font-family:SimSun;">②自来水、暖气、冷气、热水、煤气、石油液化气、天然气、沼气、居民用煤炭制品； </span> </p> <p> <br /> </p> <p> <span style="font-size:14px;color:#333333;line-height:2;font-family:SimSun;">③图书、报纸、杂志、音像制品、电子出版物； </span> </p> <p> <br /> </p> <p> <span style="font-size:14px;color:#333333;line-height:2;font-family:SimSun;">④饲料、化肥、农药、农机（不包括农机的零部件）、农膜、二甲醚。 </span> </p> <p> <br /> </p> <p> <span style="font-size:14px;color:#333333;line-height:2;font-family:SimSun;">（2）应税服务： </span> </p> <p> <br /> </p> <p> <span style="font-size:14px;color:#333333;line-height:2;font-family:SimSun;">①交通运输业、邮政业：11% </span> </p> <p> <br /> </p> <p> <span style="font-size:14px;color:#333333;line-height:2;font-family:SimSun;">②现代服务业的服务（有形动产的租赁服务除外）：6% </span> </p> <p> <br /> </p> <p> <span style="font-size:14px;color:#333333;line-height:2;font-family:SimSun;">3.零税率 </span> </p> <p> <br /> </p> <p> <span style="font-size:14px;color:#333333;line-height:2;font-family:SimSun;">（1）纳税人“出口”货物，税率为零；但是，另有规定得除外。 </span> </p> <p> <br /> </p> <p> <span style="font-size:14px;color:#333333;line-height:2;font-family:SimSun;">（2）单位和个人提供的“国际运输服务、向境外单位提供的研发服务和设计服务”以及财政部和税务总局规定的其他应税服务，税率为零。 </span> </p> <p> <br /> </p> <p> <span style="font-size:14px;color:#333333;line-height:2;font-family:SimSun;">4.征收率——小规模纳税人3% </span> </p> <p> <br /> </p> <p> <span style="font-size:14px;color:#333333;line-height:2;font-family:SimSun;">特点：执行简易的办法征收，也不得抵扣进项税额。 </span> </p> <p> <br /> </p> <p> <span style="font-size:14px;color:#333333;line-height:2;font-family:SimSun;"><strong>温馨提示：</strong>如果您对上面的内容有疑问或者想了解更多关于会计从业资格考试的相关信息，请登录到环球网校会计从业资格证考试频道，届时小编会在时间为各位考生更新相关考试内容！ </span> </p> <p> <br /> </p> <p> <a href="http://gxhqwx.soxsok.com/" target="_blank"><span style="font-size:14px;color:#e53333;line-height:2;font-family:SimSun;">环球网校会计从业资格证：http://gxhqwx.soxsok.com/</span><br /> </a> </p>

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