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在营改增语境中,将固定资产界分为有形动产固定资产和不动产固定资产。现行营改增政策以净值法和净值率法分别计算有形动产固定资产和不动产固定资产进项税额转入或转出数,该等政策的具体执行需要援用固定资产折旧及减值准备计提等主观性很强的一些会计方法,这是导致固定资产进项税额转入或转出数很可能被人为低估或高估的制度诱因。固定资产成新率=预计尚可使用年限÷(实际已使用年限+预计尚可使用年限),由于不依赖于财务参数,以其衡量固定资产尚余价值,更具客观性、确定性和可比性。结合现行营改增政策的凭票扣税制度,可将固定资产应转出或转入的不得抵扣或可抵扣进项税额的计算公式简并为:不得或可抵扣进项税额=增值税扣税凭证注明或计算的进项税额×固定资产成新率,这样可以较好地克服净值法和净值率法的不足。
In the context of battalion change, the bifurcation of fixed assets is divided into tangible movable property fixed assets and immovable property fixed assets. The existing battalion reform policy to calculate the net value method and the net rate method respectively calculate the fixed assets of tangible movable assets and real estate input amount of fixed assets into or out of the number of specific implementation of these policies need to invoke fixed assets depreciation and provision for impairment and other subjective Some accounting methods are very strong. This is the institutional incentive that causes the input and output tax on fixed assets to be undervalued or overestimated. New rate of fixed assets = estimated useful life ÷ (actual useful life + expected useful life), because it does not depend on the financial parameters, in order to measure the remaining value of fixed assets, more objective, deterministic and comparable Sex. Combined with the current business tax reform by the policy of tax deduction system, the fixed assets should be transferred out or transferred into the deduction or deduction of input tax formula is degenerated into: can not or deductible input tax = value added tax Deductible tax vouchers indicate or calculate the amount of input tax × fixed assets into new rates, so you can better overcome the deficiencies of the net value method and the net value method.