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新增值税法及其实施条例学习笔记一(应税交易)

  • 2026-01-08 14:57:36
新增值税法及其实施条例学习笔记一(应税交易)
新增值税法自2026年1月1日开始落地实施，标志着我国第一大税，由行政法规上升至法律层级。本次学习记录应税交易的相关内容。
文件中提及“应税交易”指在境内销售货物、服务、无形资产、不动产，取消原暂行条例中“应税劳务”的概念，将加工修理修配劳务（应税劳务）归入“服务”的范畴。
应税交易字面意思理解的“交易”，大多涉及货币或其他经济利益的交换，因此判断标准之一有偿转让、有偿提供。但并非所有涉及有偿转让的均属于增值税应税交易：
  1. 注意销售转让的主体：在境内发生应税交易的单位和个人（包括个体工商户和自然人）是否适用增值税的相关税收优惠政策。比如自然人销售自己使用过的物品，为有偿转让，但不属于增值税应税交易，免征增值税；（详见增值税法第二十四条规定）
  2. 注意销售转让的客体：销售的货物、服务、无形资产、不动产，这四类包括的具体范围。比如转让非上市公司的股权，就不属于增值税应税交易；
  3. 注意增值税法第六条明确规定的不属于应税交易四种情形：（1）员工为受雇单位或者雇主提供取得工资、薪金的服务；（2）收取行政事业性收费、政府性基金；（3）依照法律规定被征收、征用而取得补偿；（4）取得存款利息收入。
结论：判断增值税应税交易须结合销售主体、客体性质、商业目的、税收优惠政策等综合判定。
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中医学习笔记・2026.01.05

从“知道”到“学到”:《费曼学习法》读书笔记(附实操清单)

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  1. CONNECT:[ UseTime:0.000645s ] mysql:host=127.0.0.1;port=3306;dbname=no_67808;charset=utf8mb4
  2. SHOW FULL COLUMNS FROM `fenlei` [ RunTime:0.000859s ]
  3. SELECT * FROM `fenlei` WHERE `fid` = 0 [ RunTime:0.002827s ]
  4. SELECT * FROM `fenlei` WHERE `fid` = 63 [ RunTime:0.002855s ]
  5. SHOW FULL COLUMNS FROM `set` [ RunTime:0.000836s ]
  6. SELECT * FROM `set` [ RunTime:0.007448s ]
  7. SHOW FULL COLUMNS FROM `article` [ RunTime:0.000718s ]
  8. SELECT * FROM `article` WHERE `id` = 458403 LIMIT 1 [ RunTime:0.007697s ]
  9. UPDATE `article` SET `lasttime` = 1768147021 WHERE `id` = 458403 [ RunTime:0.007109s ]
  10. SELECT * FROM `fenlei` WHERE `id` = 65 LIMIT 1 [ RunTime:0.001344s ]
  11. SELECT * FROM `article` WHERE `id` < 458403 ORDER BY `id` DESC LIMIT 1 [ RunTime:0.001040s ]
  12. SELECT * FROM `article` WHERE `id` > 458403 ORDER BY `id` ASC LIMIT 1 [ RunTime:0.017711s ]
  13. SELECT * FROM `article` WHERE `id` < 458403 ORDER BY `id` DESC LIMIT 10 [ RunTime:0.002583s ]
  14. SELECT * FROM `article` WHERE `id` < 458403 ORDER BY `id` DESC LIMIT 10,10 [ RunTime:0.010542s ]
  15. SELECT * FROM `article` WHERE `id` < 458403 ORDER BY `id` DESC LIMIT 20,10 [ RunTime:0.016518s ]
0.159656s