2020增值税基本税率一览表 - 北京代理记账

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2020增值税基本税率一览表 - 北京代理记账

2020增值税基本税率一览表

2021-04-01上一篇：什么是财务思维？看完你就懂了|下一篇：尧都税务：转变办税模式优化纳税服务

2020增值税基本税率一览表资讯第1张

增值税是以商品(含应税劳务)在流转过程中产生的增值额作为计税依据而征收的一种流转税。从计税原理上说，增值税是对商品生产、流通、劳务服务中多个环节的新增价值或商品的附加值征收的一种流转税。实行价外税，也就是由消费者负担，有增值才征税没增值不征税。

增值税是对销售货物或者提供加工、修理修配劳务以及进口货物的单位和个人就其实现的增值额征收的一个税种。增值税已经成为中国最主要的税种之一，增值税的收入占中国全部税收的60%以上，是最大的税种。增值税由国家税务局负责征收，税收收入中50%为中央财政收入，50%为地方收入。进口环节的增值税由海关负责征收，税收收入全部为中央财政收入。

2019年4月1日减增值税，5月1日降社保费率.

2020年最新增值税税率表

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