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【稅費優惠(hui)】出售者通過“反向開票”銷售報廢產品 可以享受(shou)哪些增值稅優惠(hui)政(zheng)策？

國(guo)家稅務(wu)(wu)總局日前(qian)印發《關(guan)于資源(yuan)回(hui)(hui)收企(qi)業向自然人(ren)報(bao)廢(fei)(fei)產品出售(shou)者(zhe)“反(fan)向開票”有關(guan)事項的(de)(de)公(gong)告》（國(guo)家稅務(wu)(wu)總局公(gong)告2024年(nian)第5號），明確(que)自2024年(nian)4月29日起，自然人(ren)報(bao)廢(fei)(fei)產品出售(shou)者(zhe)向資源(yuan)回(hui)(hui)收企(qi)業銷售(shou)報(bao)廢(fei)(fei)產品，符合條件的(de)(de)資源(yuan)回(hui)(hui)收企(qi)業可以向出售(shou)者(zhe)開具(ju)發票（簡稱(cheng)“反(fan)向開票”），為推動大規模設備更新和消(xiao)費(fei)品以舊換(huan)新添助力提效能優環境。

出售(shou)者通過“反(fan)向開票”銷售(shou)報廢(fei)產品，可以(yi)享受哪些(xie)增(zeng)值(zhi)稅優惠政策？一起了解下吧↓

問(wen)：出售者通過“反向開票”銷(xiao)售報廢產(chan)品，可以(yi)享(xiang)受哪些增值稅優惠(hui)政策？

答(da)：出售(shou)者通過“反向開(kai)票”銷售(shou)報廢產品，可按規(gui)定享受小(xiao)規(gui)模納(na)(na)稅(shui)人月銷售(shou)額10萬元以下(xia)免征增(zeng)值稅(shui)和3%征收率減按1%計算(suan)繳納(na)(na)增(zeng)值稅(shui)等稅(shui)費優惠(hui)政(zheng)策(ce)。后(hou)續(xu)如小(xiao)規(gui)模納(na)(na)稅(shui)人相關稅(shui)費優惠(hui)政(zheng)策(ce)調整，按照調整后(hou)的(de)政(zheng)策(ce)執(zhi)行。

需要(yao)注意的(de)是，出售(shou)者應以每月通(tong)過“反向開票(piao)”銷(xiao)售(shou)報廢產品(pin)的(de)累(lei)計銷(xiao)售(shou)額作(zuo)為依據，判斷能否適(shi)用上述增值稅優(you)惠政(zheng)策，可能涉(she)及多個資源回收(shou)企業(ye)向其“反向開票(piao)”的(de)銷(xiao)售(shou)額。

舉例說明：

情形一(yi)：2024年(nian)5月(yue)，自(zi)(zi)然(ran)人(ren)(ren)甲(jia)(jia)向(xiang)資源(yuan)回(hui)收(shou)企(qi)(qi)業(ye)A公(gong)司銷售廢(fei)(fei)金屬，不含稅(shui)銷售額(e)為(wei)3萬元(yuan)(yuan)；向(xiang)資源(yuan)回(hui)收(shou)企(qi)(qi)業(ye)B公(gong)司銷售廢(fei)(fei)金屬，不含稅(shui)銷售額(e)為(wei)4萬元(yuan)(yuan)；向(xiang)資源(yuan)回(hui)收(shou)企(qi)(qi)業(ye)C公(gong)司銷售廢(fei)(fei)金屬，不含稅(shui)銷售額(e)為(wei)2萬元(yuan)(yuan)。上述資源(yuan)回(hui)收(shou)企(qi)(qi)業(ye)均已取得“反向(xiang)開(kai)票(piao)”資格，且(qie)向(xiang)自(zi)(zi)然(ran)人(ren)(ren)甲(jia)(jia)反向(xiang)開(kai)具了普通發票(piao)。該自(zi)(zi)然(ran)人(ren)(ren)2024年(nian)5月(yue)通過“反向(xiang)開(kai)票(piao)”銷售報廢(fei)(fei)產品的(de)(de)月(yue)銷售額(e)合計(ji)9萬元(yuan)(yuan)，未超過月(yue)銷售額(e)10萬元(yuan)(yuan)的(de)(de)標準(zhun)，可以適用小規模納(na)(na)稅(shui)人(ren)(ren)免征增(zeng)值稅(shui)政策，A公(gong)司、B公(gong)司、C公(gong)司只(zhi)需為(wei)自(zi)(zi)然(ran)人(ren)(ren)甲(jia)(jia)代辦增(zeng)值稅(shui)及(ji)附(fu)加稅(shui)費(fei)申報，無需繳納(na)(na)增(zeng)值稅(shui)及(ji)附(fu)加稅(shui)費(fei)。

情形二：2024年5月，自(zi)然(ran)人甲(jia)(jia)(jia)(jia)向資(zi)(zi)源(yuan)回(hui)收(shou)企(qi)(qi)業(ye)A公(gong)(gong)(gong)司(si)銷(xiao)(xiao)(xiao)售廢金屬(shu)(shu)(shu)，不含稅(shui)(shui)(shui)(shui)銷(xiao)(xiao)(xiao)售額(e)為(wei)3萬(wan)元(yuan)；向資(zi)(zi)源(yuan)回(hui)收(shou)企(qi)(qi)業(ye)B公(gong)(gong)(gong)司(si)銷(xiao)(xiao)(xiao)售廢金屬(shu)(shu)(shu)，不含稅(shui)(shui)(shui)(shui)銷(xiao)(xiao)(xiao)售額(e)為(wei)4萬(wan)元(yuan)；向資(zi)(zi)源(yuan)回(hui)收(shou)企(qi)(qi)業(ye)C公(gong)(gong)(gong)司(si)銷(xiao)(xiao)(xiao)售廢金屬(shu)(shu)(shu)，不含稅(shui)(shui)(shui)(shui)銷(xiao)(xiao)(xiao)售額(e)為(wei)5萬(wan)元(yuan)。上述(shu)資(zi)(zi)源(yuan)回(hui)收(shou)企(qi)(qi)業(ye)均已取得“反向開(kai)(kai)票(piao)”資(zi)(zi)格，且(qie)向自(zi)然(ran)人甲(jia)(jia)(jia)(jia)反向開(kai)(kai)具了普通(tong)發票(piao)。該自(zi)然(ran)人2024年5月通(tong)過“反向開(kai)(kai)票(piao)”銷(xiao)(xiao)(xiao)售報(bao)(bao)(bao)廢產品的月銷(xiao)(xiao)(xiao)售額(e)合計12萬(wan)元(yuan)，超過月銷(xiao)(xiao)(xiao)售額(e)10萬(wan)元(yuan)的標(biao)準，不適(shi)用小規(gui)(gui)模(mo)納(na)(na)稅(shui)(shui)(shui)(shui)人免征增(zeng)值稅(shui)(shui)(shui)(shui)政(zheng)策。但是，自(zi)然(ran)人甲(jia)(jia)(jia)(jia)銷(xiao)(xiao)(xiao)售廢金屬(shu)(shu)(shu)仍可(ke)以適(shi)用小規(gui)(gui)模(mo)納(na)(na)稅(shui)(shui)(shui)(shui)人3%征收(shou)率減(jian)按1%計算繳納(na)(na)增(zeng)值稅(shui)(shui)(shui)(shui)政(zheng)策。由(you)于A公(gong)(gong)(gong)司(si)、B公(gong)(gong)(gong)司(si)、C公(gong)(gong)(gong)司(si)均向自(zi)然(ran)人甲(jia)(jia)(jia)(jia)“反向開(kai)(kai)票(piao)”，因此需根據自(zi)身“反向開(kai)(kai)票(piao)”金額(e)為(wei)自(zi)然(ran)人甲(jia)(jia)(jia)(jia)代(dai)辦(ban)(ban)增(zeng)值稅(shui)(shui)(shui)(shui)及(ji)附(fu)(fu)加稅(shui)(shui)(shui)(shui)費(fei)(fei)納(na)(na)稅(shui)(shui)(shui)(shui)申報(bao)(bao)(bao)，并(bing)按規(gui)(gui)定繳納(na)(na)代(dai)辦(ban)(ban)稅(shui)(shui)(shui)(shui)費(fei)(fei)。A公(gong)(gong)(gong)司(si)需代(dai)辦(ban)(ban)申報(bao)(bao)(bao)并(bing)繳納(na)(na)增(zeng)值稅(shui)(shui)(shui)(shui)為(wei)3萬(wan)元(yuan)×1%=0.03萬(wan)元(yuan)，B公(gong)(gong)(gong)司(si)需代(dai)辦(ban)(ban)申報(bao)(bao)(bao)并(bing)繳納(na)(na)增(zeng)值稅(shui)(shui)(shui)(shui)為(wei)4萬(wan)元(yuan)×1%=0.04萬(wan)元(yuan)，C公(gong)(gong)(gong)司(si)需代(dai)辦(ban)(ban)申報(bao)(bao)(bao)并(bing)繳納(na)(na)增(zeng)值稅(shui)(shui)(shui)(shui)為(wei)5萬(wan)元(yuan)×1%=0.05萬(wan)元(yuan)，附(fu)(fu)加稅(shui)(shui)(shui)(shui)費(fei)(fei)按現行(xing)規(gui)(gui)定代(dai)辦(ban)(ban)申報(bao)(bao)(bao)并(bing)繳納(na)(na)。

情(qing)形三(san)：資(zi)源(yuan)回(hui)收企(qi)(qi)業(ye)A公(gong)(gong)(gong)司(si)(si)(si)(si)、B公(gong)(gong)(gong)司(si)(si)(si)(si)均已(yi)取(qu)得“反向(xiang)(xiang)開票”資(zi)格。2024年5月(yue)，自然(ran)(ran)人(ren)甲(jia)向(xiang)(xiang)資(zi)源(yuan)回(hui)收企(qi)(qi)業(ye)A公(gong)(gong)(gong)司(si)(si)(si)(si)銷(xiao)(xiao)(xiao)售(shou)廢金(jin)屬，不(bu)含稅(shui)(shui)(shui)銷(xiao)(xiao)(xiao)售(shou)額(e)(e)為(wei)(wei)3萬(wan)元(yuan)(yuan)，由(you)A公(gong)(gong)(gong)司(si)(si)(si)(si)反向(xiang)(xiang)開具了普(pu)通發票。自然(ran)(ran)人(ren)甲(jia)向(xiang)(xiang)資(zi)源(yuan)回(hui)收企(qi)(qi)業(ye)B公(gong)(gong)(gong)司(si)(si)(si)(si)銷(xiao)(xiao)(xiao)售(shou)廢金(jin)屬，不(bu)含稅(shui)(shui)(shui)銷(xiao)(xiao)(xiao)售(shou)額(e)(e)為(wei)(wei)4萬(wan)元(yuan)(yuan)。由(you)于(yu)B公(gong)(gong)(gong)司(si)(si)(si)(si)屬于(yu)增(zeng)值(zhi)(zhi)稅(shui)(shui)(shui)一般納稅(shui)(shui)(shui)人(ren)，選擇適(shi)用(yong)(yong)增(zeng)值(zhi)(zhi)稅(shui)(shui)(shui)一般計稅(shui)(shui)(shui)方法，經(jing)雙方協商后(hou)由(you)B公(gong)(gong)(gong)司(si)(si)(si)(si)反向(xiang)(xiang)開具了征收率為(wei)(wei)1%的增(zeng)值(zhi)(zhi)稅(shui)(shui)(shui)專用(yong)(yong)發票。自然(ran)(ran)人(ren)甲(jia)2024年5月(yue)通過(guo)“反向(xiang)(xiang)開票”銷(xiao)(xiao)(xiao)售(shou)報廢產品的月(yue)銷(xiao)(xiao)(xiao)售(shou)額(e)(e)合計7萬(wan)元(yuan)(yuan)，未超過(guo)月(yue)銷(xiao)(xiao)(xiao)售(shou)額(e)(e)10萬(wan)元(yuan)(yuan)的標(biao)準，符合小規(gui)(gui)模納稅(shui)(shui)(shui)人(ren)免征增(zeng)值(zhi)(zhi)稅(shui)(shui)(shui)政策條件。由(you)于(yu)自然(ran)(ran)人(ren)甲(jia)向(xiang)(xiang)B公(gong)(gong)(gong)司(si)(si)(si)(si)銷(xiao)(xiao)(xiao)售(shou)廢金(jin)屬的業(ye)務選擇放棄享受免稅(shui)(shui)(shui)政策，應按B公(gong)(gong)(gong)司(si)(si)(si)(si)反向(xiang)(xiang)開具的增(zeng)值(zhi)(zhi)稅(shui)(shui)(shui)專用(yong)(yong)發票的金(jin)額(e)(e)和征收率計算(suan)繳納增(zeng)值(zhi)(zhi)稅(shui)(shui)(shui)，由(you)B公(gong)(gong)(gong)司(si)(si)(si)(si)代(dai)(dai)(dai)辦(ban)增(zeng)值(zhi)(zhi)稅(shui)(shui)(shui)及(ji)附(fu)加(jia)稅(shui)(shui)(shui)費納稅(shui)(shui)(shui)申(shen)(shen)報，并(bing)(bing)按規(gui)(gui)定繳納代(dai)(dai)(dai)辦(ban)稅(shui)(shui)(shui)費，其他業(ye)務仍可享受免稅(shui)(shui)(shui)政策。綜上(shang)，A公(gong)(gong)(gong)司(si)(si)(si)(si)只需(xu)為(wei)(wei)自然(ran)(ran)人(ren)甲(jia)代(dai)(dai)(dai)辦(ban)增(zeng)值(zhi)(zhi)稅(shui)(shui)(shui)及(ji)附(fu)加(jia)稅(shui)(shui)(shui)費申(shen)(shen)報，無需(xu)繳納增(zeng)值(zhi)(zhi)稅(shui)(shui)(shui)及(ji)附(fu)加(jia)稅(shui)(shui)(shui)費；B公(gong)(gong)(gong)司(si)(si)(si)(si)需(xu)代(dai)(dai)(dai)辦(ban)申(shen)(shen)報并(bing)(bing)繳納增(zeng)值(zhi)(zhi)稅(shui)(shui)(shui)為(wei)(wei)4萬(wan)元(yuan)(yuan)×1%=0.04萬(wan)元(yuan)(yuan)，附(fu)加(jia)稅(shui)(shui)(shui)費按現(xian)行規(gui)(gui)定代(dai)(dai)(dai)辦(ban)申(shen)(shen)報并(bing)(bing)繳納。

情形四：資(zi)源(yuan)回收企(qi)業(ye)A公(gong)(gong)(gong)司(si)(si)(si)、B公(gong)(gong)(gong)司(si)(si)(si)均已取得“反(fan)向(xiang)(xiang)(xiang)開(kai)(kai)(kai)票(piao)(piao)”資(zi)格。2024年5月(yue)，自(zi)(zi)然(ran)(ran)人(ren)(ren)(ren)(ren)甲(jia)(jia)(jia)向(xiang)(xiang)(xiang)資(zi)源(yuan)回收企(qi)業(ye)A公(gong)(gong)(gong)司(si)(si)(si)銷(xiao)(xiao)(xiao)售廢金(jin)(jin)屬(shu)，不(bu)(bu)含稅(shui)(shui)銷(xiao)(xiao)(xiao)售額(e)為(wei)8萬(wan)元，由A公(gong)(gong)(gong)司(si)(si)(si)反(fan)向(xiang)(xiang)(xiang)開(kai)(kai)(kai)具(ju)了普(pu)通發(fa)票(piao)(piao)。自(zi)(zi)然(ran)(ran)人(ren)(ren)(ren)(ren)甲(jia)(jia)(jia)向(xiang)(xiang)(xiang)資(zi)源(yuan)回收企(qi)業(ye)B公(gong)(gong)(gong)司(si)(si)(si)銷(xiao)(xiao)(xiao)售廢金(jin)(jin)屬(shu)，不(bu)(bu)含稅(shui)(shui)銷(xiao)(xiao)(xiao)售額(e)為(wei)4萬(wan)元。由于B公(gong)(gong)(gong)司(si)(si)(si)屬(shu)于增(zeng)(zeng)值(zhi)稅(shui)(shui)一(yi)般(ban)納(na)(na)稅(shui)(shui)人(ren)(ren)(ren)(ren)，選擇適(shi)用(yong)(yong)(yong)增(zeng)(zeng)值(zhi)稅(shui)(shui)一(yi)般(ban)計(ji)稅(shui)(shui)方(fang)法，經雙(shuang)方(fang)協商后由B公(gong)(gong)(gong)司(si)(si)(si)反(fan)向(xiang)(xiang)(xiang)開(kai)(kai)(kai)具(ju)了征(zheng)收率(lv)(lv)為(wei)3%的(de)(de)(de)(de)增(zeng)(zeng)值(zhi)稅(shui)(shui)專用(yong)(yong)(yong)發(fa)票(piao)(piao)。自(zi)(zi)然(ran)(ran)人(ren)(ren)(ren)(ren)甲(jia)(jia)(jia)2024年5月(yue)通過(guo)(guo)“反(fan)向(xiang)(xiang)(xiang)開(kai)(kai)(kai)票(piao)(piao)”銷(xiao)(xiao)(xiao)售報(bao)(bao)(bao)廢產品的(de)(de)(de)(de)月(yue)銷(xiao)(xiao)(xiao)售額(e)合(he)計(ji)12萬(wan)元，超(chao)過(guo)(guo)了月(yue)銷(xiao)(xiao)(xiao)售額(e)10萬(wan)元的(de)(de)(de)(de)標準，不(bu)(bu)適(shi)用(yong)(yong)(yong)小(xiao)規(gui)模納(na)(na)稅(shui)(shui)人(ren)(ren)(ren)(ren)免征(zheng)增(zeng)(zeng)值(zhi)稅(shui)(shui)政策(ce)。由于A公(gong)(gong)(gong)司(si)(si)(si)、B公(gong)(gong)(gong)司(si)(si)(si)均向(xiang)(xiang)(xiang)自(zi)(zi)然(ran)(ran)人(ren)(ren)(ren)(ren)甲(jia)(jia)(jia)“反(fan)向(xiang)(xiang)(xiang)開(kai)(kai)(kai)票(piao)(piao)”，因(yin)此需(xu)根據自(zi)(zi)身“反(fan)向(xiang)(xiang)(xiang)開(kai)(kai)(kai)票(piao)(piao)”金(jin)(jin)額(e)為(wei)自(zi)(zi)然(ran)(ran)人(ren)(ren)(ren)(ren)甲(jia)(jia)(jia)代(dai)(dai)辦(ban)增(zeng)(zeng)值(zhi)稅(shui)(shui)及附加(jia)稅(shui)(shui)費(fei)(fei)納(na)(na)稅(shui)(shui)申(shen)(shen)報(bao)(bao)(bao)，并(bing)按(an)規(gui)定繳納(na)(na)代(dai)(dai)辦(ban)稅(shui)(shui)費(fei)(fei)。同(tong)時，自(zi)(zi)然(ran)(ran)人(ren)(ren)(ren)(ren)甲(jia)(jia)(jia)向(xiang)(xiang)(xiang)B公(gong)(gong)(gong)司(si)(si)(si)銷(xiao)(xiao)(xiao)售廢金(jin)(jin)屬(shu)的(de)(de)(de)(de)業(ye)務，選擇放(fang)棄享受小(xiao)規(gui)模納(na)(na)稅(shui)(shui)人(ren)(ren)(ren)(ren)3%征(zheng)收率(lv)(lv)減按(an)1%計(ji)算繳納(na)(na)增(zeng)(zeng)值(zhi)稅(shui)(shui)政策(ce)，應按(an)B公(gong)(gong)(gong)司(si)(si)(si)反(fan)向(xiang)(xiang)(xiang)開(kai)(kai)(kai)具(ju)的(de)(de)(de)(de)增(zeng)(zeng)值(zhi)稅(shui)(shui)專用(yong)(yong)(yong)發(fa)票(piao)(piao)的(de)(de)(de)(de)金(jin)(jin)額(e)和征(zheng)收率(lv)(lv)計(ji)算繳納(na)(na)增(zeng)(zeng)值(zhi)稅(shui)(shui)。綜上，A公(gong)(gong)(gong)司(si)(si)(si)需(xu)代(dai)(dai)辦(ban)申(shen)(shen)報(bao)(bao)(bao)并(bing)繳納(na)(na)增(zeng)(zeng)值(zhi)稅(shui)(shui)為(wei)8萬(wan)元×1%=0.08萬(wan)元，B公(gong)(gong)(gong)司(si)(si)(si)需(xu)代(dai)(dai)辦(ban)申(shen)(shen)報(bao)(bao)(bao)并(bing)繳納(na)(na)增(zeng)(zeng)值(zhi)稅(shui)(shui)為(wei)4萬(wan)元×3%=0.12萬(wan)元，附加(jia)稅(shui)(shui)費(fei)(fei)按(an)現行規(gui)定代(dai)(dai)辦(ban)申(shen)(shen)報(bao)(bao)(bao)并(bing)繳納(na)(na)。

（來源：稅務總局新媒(mei)體）