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注意,这几个财税问题你理解的对吗?
Note that this a few fiscal issues you understand, right?
错误理解一：
A misunderstanding:
近期税务机关开展的增值税发票使用管理情况专项检查只是针对营改增纳税人，不会涉及原增值税纳税人。济南财务咨询公司
Recent tax authorities to carry out the value-added tax invoice use management of special inspection only for camp to taxpayers, not involved in the original VAT taxpayers. Jinan financial consulting company
正确解读：
To understand correctly:
检查范围：对2016年5月1日全面推开营改增试点以来，纳税人发票使用情况(重点是生活服务业和商业零售业纳税人)开展专项检查。【注：检查对象包括所有增值税纳税人，而不仅仅只是本次营改增的纳税人】。
Scope: on May 1, 2016 to increase since the pilot fully implemented camp, taxpayers invoice usage (with a focus on the life services and retail business taxpayers) to carry out special inspection. [note: check all objects including VAT taxpayer, not just to the camp of taxpayers 】.
错误理解二：
Misunderstanding 2:
只要是销售赠送就属于视同销售。
As long as it is selling gifts are regarded as sales.
正确解读：比如暑期档住酒店送10元早餐!住店送5元水果!住10个晚上酒店送3000元手机!
Correct interpretation: such as summer hotel to send 10 yuan for breakfast! Hotel to send 5 yuan fruit! Live 10 hotel in the evening to send 3000 yuan mobile phone!
注意，以上对于住宿行业明码标价的赠送要分别核算，缴纳增值税!
Note that the above for the lodging industry plain code marks a price presented to separate accounting and pay VAT!
建议：
Advice:
住宿业的赠送不要明码标价!
The giving of accommodation industry don't plain code marks a price!
这样就不用视同销售缴纳增值税!
This need not be regarded as sales pay VAT!
目前暂时只有三种行业的行为不属于视同销售，分别是：
For the moment, the only three industry behavior does not belong to shall be regarded as sales, respectively is:
1、旅游行业奖励员工旅游，
1 reward employees tourism, tourism industry,
2、保险行业赠送礼品
2, insurance industry gifts
3、住宿行业时免费赠送的产品
3, accommodation free products industry
明确答复不属于视同销售，其他的暂时没有明确。
A definite reply does not belong to shall be regarded as sales, other temporary not clear.
再比如：公司将购进的图书赠送客户虽然属于视同销售行为，但是符合规定免税条件的，到税务机关办理免税备案后可以享受增值税免税政策。(财税〔2013〕87号)规定：自2013年1月1日起至2017年12月31日，免征图书批发、零售环节增值税。
For example: the company will purchase books give customers which are regarded as sales activities, but in conformity with the provisions of tax exemption conditions, after to the tax authority for tax exemption for the record, can enjoy VAT exemption policy. (caishui [2013] 2013 date) regulation, since January 1, 2013 to December 31, 2017, books wholesale, retail VAT shall be exempted.
错误理解三：
Wrong understanding 3:
征收率就是税率、预征率也是税率。
Tax levy rates is, is had rate tax rate.
正确解读：
To understand correctly:
1、税率，简单理解，实际运用中使用税率计算的都是不适用简易征收的一般纳税人，而使用税率计算时，对应的进项都可以抵扣。
1, tax rate, simple to understand and practice the use of tax calculation is not a summary of the general taxpayer, and using rate calculation, the corresponding input can be deduction.
2、适用征收率的有两种情形：
2, apply to levy rates of two kinds of situations:
一种是小规模纳税人;
One is a small-scale taxpayers;
另外一种是符合条件可以办理简易征收的一般纳税人。
Another is the general taxpayer qualified can deal with simple and easy to collect.
3、预征是专门针对建筑业和不动产销售、出租行业而言，基本需要预征的有三种情况：
3, had been specially for construction and real estate sales, leasing industry, had three kinds of basic need:
一是对房地产项目的预收款，要预缴增值税3%;
A deposit is of real estate projects, to prepay 3% VAT;
二是对建筑工程(一般纳税人2%)、不动产出租(3%)的标的物与企业所在地不在同一个地方的这种情形，分别预征、申报;
The second is to building engineering (2%) average taxpayer, real estate lease (3%) of the subject matter and the enterprise is located not in the same place, this had respectively, declare;
三是转让不动产(5%)要向地税预缴税款、向国税申报。
Three is the transfer of real estate (5%) to local prepay taxes, to national tax declaration.
错误理解四：
Wrong understanding four:
取得公司注册地本地的住宿费专用发票不得抵扣增值税。
In place of incorporation of local accommodation invoices shall not be deductible VAT.
正确解读：
To understand correctly:
需要提醒的是，文件中并没有说，企业在自己经营地或注册地发生的住宿费，取得增值税专用发票，不能抵扣。
What need reminds is, the file does not say, the enterprise in their own premises or registered accommodation, obtains the special invoices for value-added tax, can't touch buckle.
也就是说企业发生的住宿费取得增值税专用发票，能否抵扣，是看住宿费的最终的"用途"，不是看发生地。
The accommodation that is enterprise obtains the special invoices for value-added tax, can touch buckle, is to look at the accommodation of the final "purpose", not occurred.
企业与经营有关的发生的住宿费完全可以抵扣增值税;
Business with about the accommodation can completely the deductible VAT;
企业招待客户所发生的住所费用是个人销费支出，属于交际应酬支出，不可以抵扣增值税进项税额。
The residence of the costs incurred in enterprise entertain clients is a personal marketing expenditure, belong to social spending, may not be deductible VAT amount.
错误理解五：
Wrong understanding 5:
研发费用加计扣除政策只有高新技术企业才可以享受。
Claim additional deduction r&d policy only high-tech enterprises can enjoy.