固定资产进项税额转出转入营改增政策的思考及建议

Reflections and Suggestions on the Rules for the Input VAT Changeover

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 replacing business tax with VAT （hereinafter： RBwV） reform, the fixed asset is classified into two categories, tangible asset and immovable property. Under the current policy of RBwV, the amount of input VAT changeover on tangible asset and immovable property is computed by using the net value method and net value rate method respectively. The accounting methods it adopts are highly subjective, such as depreciation and impairment provision of fixed assets, which is the institutional cause of the subjective undervaluation or overvaluation of the amount of input VAT changeover on fixed asset. However, the newness rate method is objective, certain and comparable to measure the residual value of fixed assets without reliance on financial indicators. Under the invoice-credit mechanism, the formula for determining the nondeductible input tax reduced from the input tax on fixed asset or the deductible input tax added to the input tax on fixed asset could be simplified as follows： the nondeductible or deductible input tax=input tax stated on the VAT withholding document or calculated × newness rate of fixed asset. And in this way, the deficiency of net value method and net value rate method could be overcome.