營改增建筑企業(yè)地稅預(yù)繳的稅款能抵減嗎?

答:納稅人跨縣(市、區(qū))提供建筑服務(wù),向建筑服務(wù)發(fā)生地主管國稅機(jī)關(guān)預(yù)繳的增值稅稅款,可以在當(dāng)期增值稅應(yīng)納稅額中抵減,抵減不完的,結(jié)轉(zhuǎn)下期繼續(xù)抵減.

規(guī)定的納稅義務(wù)發(fā)生時(shí)間,以當(dāng)期銷售額和11%的適用稅率計(jì)算當(dāng)期應(yīng)納稅額,抵減已預(yù)繳稅款后,向主管國稅機(jī)關(guān)申報(bào)納稅.未抵減完的預(yù)繳稅款可以結(jié)轉(zhuǎn)下期繼續(xù)抵減.

以當(dāng)期銷售額和5%的征收率計(jì)算當(dāng)期應(yīng)納稅額,抵減已預(yù)繳稅款后,向主管國稅機(jī)關(guān)申報(bào)納稅.未抵減完的預(yù)繳稅款可以結(jié)轉(zhuǎn)下期繼續(xù)抵減;

抵減時(shí)間不同,建筑服務(wù)因預(yù)繳與納稅申報(bào)系同一期間,故預(yù)繳可以在當(dāng)期應(yīng)納稅額中抵減;

房地產(chǎn)開發(fā)企業(yè),預(yù)繳與納稅義務(wù)時(shí)間不同,故只能在規(guī)定的納稅義務(wù)時(shí)間內(nèi)抵減.