根据《国家税务总局河北省税务局关于修改部分税收规范性文件的公告》（河北省税务局公告2018年第2号），自2018年6月15日起，此文中“省国税局”修改为“省税务局”；删除附件二内容。
根据财政部、国家税务总局《关于扩大农产品增值税进项税额核定扣除试点行业范围的通知》(财税[2013]57号)规定，现将全省扩大农产品增值税进项税额核定扣除试点行业有关问题公告如下：
一、我省从事“面粉加工”、“皮革鞣制加工(小皮)”两个行业的增值税一般纳税人(以下简称试点纳税人)实行核定扣除，农产品核定扣除采用投入产出法，并实行全省统一的核定扣除标准(见附件)。
二、自2014年7月1日起，试点纳税人的增值税进项税额均按《农产品增值税进项税额核定扣除试点实施办法》(财税[2012]38号)的规定扣除。
三、试点纳税人主管税务机关应将核定扣除标准告知试点纳税人，并通过办税厅、网站等多种方式及时向社会公告。
四、试点纳税人对截至2014年6月30日的期初库存农产品以及半成品、产成品耗用的农产品增值税进项税额，原则上于2014年12月31日前全部转出，对进项税额较大转出有困难的，不晚于2015年6月30日前全部转出。
五、其它事项按总局及省国税局有关管理规定执行。
本公告自2014年7月1日起施行。
特此公告。
<span style="\" font-size:="" meta="" content="\" charset="us-ascii\" http-equiv="\" name="\" word=""><meta name="\" content="\" word="" link="" rel="\" href="\" p="" class="\" style="\"/><span style="\" font-size:="" p="" class="\"><span style="\" font-size:="" p="" class="\"><span style="\" font-size:="" p="" class="\"><span style="\" font-size:="" p="" class="\"><span style="\" font-size:="" span="" lang="\">(</span><span style="\" font-size:="" span="" lang="\">[2013]57</span><span style="\" font-size:="" span="" lang="\">)</span><span style="\" font-size:="" p="" class="\" span="" font-family:=""> 一、我省从事“面粉加工”、“皮革鞣制加工<span lang="\">(</span>小皮<span lang="\">)</span>”两个行业的增值税一般纳税人<span lang="\">(</span>以下简称试点纳税人<span lang="\">)</span>实行核定扣除，农产品核定扣除采用投入产出法，并实行全省统一的核定扣除标准<span lang="\">(</span>见附件<span lang="\">)</span>。<span lang="\"><o:p></o:p></span></span><p class="\"><span style="\" font-family:="" span="" lang="\" p="" class="\"> 三、试点纳税人主管税务机关应将核定扣除标准告知试点纳税人，并通过办税厅、网站等多种方式及时向社会公告。<span lang="\"><o:p></o:p></span></span></p><p class="\"><span style="\" font-family:="" span="" lang="\" p="" class="\"> 五、其它事项按总局及省国税局有关管理规定执行。<span lang="\"><o:p></o:p></span></span></p><p class="\"><span style="\" font-family:="" span="" lang="\" p="" class="\"> 特此公告<span lang="\"><o:p></o:p></span></span></p><p class="\" style="\" span="" font-family:="">附件：<span lang="\"><o:p></o:p></span></p></span><p class="\" style="\" line-height:="" text-indent:="" mso-pagination:="" mso-char-indent-count:="" span="" font-family:="" color:="" mso-bidi-font-family:="" mso-font-kerning:="">河北省农产品增值税进项税额统一核定扣除标准<span lang="\"><o:p></o:p></span></p></span><table class="\" style="\" border-collapse:="" margin-left:="" mso-padding-alt:="" 0cm="" cellspacing="\" cellpadding="\" border="\" tr="" mso-yfti-irow:="" mso-yfti-firstrow:=""><tbody><tr><td style="\" windowtext="" 1pt="" height:="" border-right:="" width:="" background:="" none="" transparent="" scroll="" repeat="" border-bottom:="" padding-bottom:="" padding-top:="" padding-left:="" border-left:="" padding-right:="" width="\" nowrap="\" p="" class="\" line-height:="" mso-pagination:="" mso-margin-top-alt:="" mso-margin-bottom-alt:=""><span style="\" font-family:="" color:="" mso-bidi-font-family:="" mso-font-kerning:="" span="" lang="\"><o:p></o:p></span></td><td style="\" windowtext="" 1pt="" height:="" border-right:="" width:="" background:="" none="" transparent="" scroll="" repeat="" border-bottom:="" padding-bottom:="" padding-top:="" padding-left:="" border-left:="" medium="" padding-right:="" mso-border-left-alt:="" inset="" d4d0c8="" width="\" nowrap="\" p="" class="\" line-height:="" mso-pagination:="" mso-margin-top-alt:="" mso-margin-bottom-alt:=""><span style="\" font-family:="" color:="" mso-bidi-font-family:="" mso-font-kerning:="" span="" lang="\"><o:p></o:p></span></td><td style="\" windowtext="" 1pt="" height:="" border-right:="" width:="" background:="" none="" transparent="" scroll="" repeat="" border-bottom:="" padding-bottom:="" padding-top:="" padding-left:="" border-left:="" medium="" padding-right:="" mso-border-left-alt:="" inset="" d4d0c8="" width="\" nowrap="\" p="" class="\" line-height:="" mso-pagination:="" mso-margin-top-alt:="" mso-margin-bottom-alt:=""><span style="\" font-family:="" color:="" mso-bidi-font-family:="" mso-font-kerning:="" span="" lang="\"><o:p></o:p></span></td><td style="\" windowtext="" 1pt="" height:="" border-right:="" width:="" background:="" none="" transparent="" scroll="" repeat="" border-bottom:="" padding-bottom:="" padding-top:="" padding-left:="" border-left:="" medium="" padding-right:="" mso-border-left-alt:="" inset="" d4d0c8="" width="\" nowrap="\" p="" class="\" line-height:="" mso-pagination:="" mso-margin-top-alt:="" mso-margin-bottom-alt:=""><span style="\" font-family:="" color:="" mso-bidi-font-family:="" mso-font-kerning:="" span="" lang="\"><o:p></o:p></span></td><td style="\" windowtext="" 1pt="" height:="" border-right:="" width:="" background:="" none="" transparent="" scroll="" repeat="" border-bottom:="" padding-bottom:="" padding-top:="" padding-left:="" border-left:="" medium="" padding-right:="" mso-border-left-alt:="" inset="" d4d0c8="" width="\" nowrap="\" p="" class="\" line-height:="" mso-pagination:="" mso-margin-top-alt:="" mso-margin-bottom-alt:=""><span style="\" font-family:="" color:="" mso-bidi-font-family:="" mso-font-kerning:="" span="" lang="\"><o:p></o:p></span></td></tr><tr style="\" mso-yfti-irow:="" td="" medium="" height:="" border-right:="" windowtext="" 1pt="" width:="" background:="" none="" transparent="" scroll="" repeat="" border-bottom:="" padding-bottom:="" padding-top:="" padding-left:="" border-left:="" padding-right:="" mso-border-top-alt:="" inset="" d4d0c8="" width="\" nowrap="\"><p class="\" style="\" line-height:="" mso-pagination:="" mso-margin-top-alt:="" mso-margin-bottom-alt:="" span="" lang="\" font-family:="" color:="" mso-bidi-font-family:="" mso-font-kerning:="">1</p></tr></tbody></table></span><span lang="\" style="\" font-family:="" color:="" mso-bidi-font-family:="" mso-font-kerning:="" td="" medium="" height:="" border-right:="" windowtext="" 1pt="" width:="" background:="" none="" transparent="" scroll="" repeat="" border-bottom:="" padding-bottom:="" padding-top:="" padding-left:="" border-left:="" padding-right:="" mso-border-top-alt:="" inset="" d4d0c8="" mso-border-left-alt:="" width="\" nowrap="\"><p class="\" style="\" line-height:="" mso-pagination:="" mso-margin-top-alt:="" mso-margin-bottom-alt:="" span="" font-family:="" color:="" mso-bidi-font-family:="" mso-font-kerning:="">面粉</p></span><span lang="\" style="\" font-family:="" color:="" mso-bidi-font-family:="" mso-font-kerning:="" td="" medium="" height:="" border-right:="" windowtext="" 1pt="" width:="" background:="" none="" transparent="" scroll="" repeat="" border-bottom:="" padding-bottom:="" padding-top:="" padding-left:="" border-left:="" padding-right:="" mso-border-top-alt:="" inset="" d4d0c8="" mso-border-left-alt:="" width="\" nowrap="\"><p class="\" style="\" line-height:="" mso-pagination:="" mso-margin-top-alt:="" mso-margin-bottom-alt:="" span="" font-family:="" color:="" mso-bidi-font-family:="" mso-font-kerning:="">小麦</p></span><span lang="\" style="\" font-family:="" color:="" mso-bidi-font-family:="" mso-font-kerning:="" td="" medium="" height:="" border-right:="" windowtext="" 1pt="" width:="" background:="" none="" transparent="" scroll="" repeat="" border-bottom:="" padding-bottom:="" padding-top:="" padding-left:="" border-left:="" padding-right:="" mso-border-top-alt:="" inset="" d4d0c8="" mso-border-left-alt:="" width="\" nowrap="\"><p class="\" style="\" line-height:="" mso-pagination:="" mso-margin-top-alt:="" mso-margin-bottom-alt:="" span="" lang="\" font-family:="" color:="" mso-bidi-font-family:="" mso-font-kerning:="">1.355 (</p></span><span style="\" font-family:="" color:="" mso-bidi-font-family:="" mso-font-kerning:="" span="" lang="\"><o:p></o:p></span><table><tbody><tr><td style="\" medium="" height:="" border-right:="" windowtext="" 1pt="" width:="" background:="" none="" transparent="" scroll="" repeat="" border-bottom:="" padding-bottom:="" padding-top:="" padding-left:="" border-left:="" padding-right:="" mso-border-top-alt:="" inset="" d4d0c8="" mso-border-left-alt:="" width="\" p="" class="\" line-height:="" mso-pagination:="" mso-margin-top-alt:="" mso-margin-bottom-alt:=""><span lang="\" style="\" font-family:="" color:="" mso-bidi-font-family:="" mso-font-kerning:="" tr="" mso-yfti-irow:="" mso-yfti-lastrow:=""></span></td><td style="\" medium="" height:="" border-right:="" windowtext="" 1pt="" width:="" background:="" none="" transparent="" scroll="" repeat="" border-bottom:="" padding-bottom:="" padding-top:="" padding-left:="" border-left:="" padding-right:="" mso-border-top-alt:="" inset="" d4d0c8="" width="\" nowrap="\" p="" class="\" line-height:="" mso-pagination:="" mso-margin-top-alt:="" mso-margin-bottom-alt:=""><span lang="\" style="\" font-family:="" color:="" mso-bidi-font-family:="" mso-font-kerning:="" span=""><o:p></o:p></span></td><td style="\" medium="" height:="" border-right:="" windowtext="" 1pt="" width:="" background:="" none="" transparent="" scroll="" repeat="" border-bottom:="" padding-bottom:="" padding-top:="" padding-left:="" border-left:="" padding-right:="" mso-border-top-alt:="" inset="" d4d0c8="" mso-border-left-alt:="" width="\" nowrap="\" p="" class="\" line-height:="" mso-pagination:="" mso-margin-top-alt:="" mso-margin-bottom-alt:=""><span style="\" font-family:="" color:="" mso-bidi-font-family:="" mso-font-kerning:="" span="" lang="\"><o:p></o:p></span></td><td style="\" medium="" height:="" border-right:="" windowtext="" 1pt="" width:="" background:="" none="" transparent="" scroll="" repeat="" border-bottom:="" padding-bottom:="" padding-top:="" padding-left:="" border-left:="" padding-right:="" mso-border-top-alt:="" inset="" d4d0c8="" mso-border-left-alt:="" width="\" nowrap="\" p="" class="\" line-height:="" mso-pagination:="" mso-margin-top-alt:="" mso-margin-bottom-alt:=""><span style="\" font-family:="" color:="" mso-bidi-font-family:="" mso-font-kerning:="" span="" lang="\"><o:p></o:p></span></td><td style="\" medium="" height:="" border-right:="" windowtext="" 1pt="" width:="" background:="" none="" transparent="" scroll="" repeat="" border-bottom:="" padding-bottom:="" padding-top:="" padding-left:="" border-left:="" padding-right:="" mso-border-top-alt:="" inset="" d4d0c8="" mso-border-left-alt:="" width="\" nowrap="\" p="" class="\" line-height:="" mso-pagination:="" mso-margin-top-alt:="" mso-margin-bottom-alt:=""><span lang="\" style="\" font-family:="" color:="" mso-bidi-font-family:="" mso-font-kerning:="" span="">（张<span lang="\">/100</span>平方英尺）</span><span lang="\" style="\" font-family:="" color:="" mso-bidi-font-family:="" mso-font-kerning:="" td="" medium="" height:="" border-right:="" windowtext="" 1pt="" width:="" background:="" none="" transparent="" scroll="" repeat="" border-bottom:="" padding-bottom:="" padding-top:="" padding-left:="" border-left:="" padding-right:="" mso-border-top-alt:="" inset="" d4d0c8="" mso-border-left-alt:="" width="\"><p class="\" style="\" line-height:="" mso-pagination:="" mso-margin-top-alt:="" mso-margin-bottom-alt:="" span="" font-family:="" color:="" letter-spacing:="" mso-bidi-font-family:="" mso-font-kerning:="">小牛皮标准为<span lang="\">16.1-26</span>平方英尺的</p></span><span style="\" font-family:="" color:="" mso-bidi-font-family:="" mso-font-kerning:="" span="" lang="\"><o:p></o:p></span></td></tr></tbody></table><p class="\"><span lang="\"EN-US\"" style="\"FONT-SIZE:" font-family:=""><o:p> </o:p></p></span><p><br/></p><p><br/></p></span>
备案号:鲁公网安备37090202000110号
All Rights Reserved 2019 by 协同财税网
