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class="page-proshow02"><p class="title">詳細(xì)說明</p><div id="nv34xst" class="box"><p><p style="text-indent:25px"> 2019年可選擇轉(zhuǎn)登記為小規(guī)模納稅人的范圍是什么？答：《國家稅務(wù)總局關(guān)于小規(guī)模納稅人免征增值稅政策有關(guān)征管問題的公告》（國家稅務(wù)總局公告2019年第4號）第五條規(guī)定，轉(zhuǎn)登記日前連續(xù)12個月（以1個月為1個納稅期）或者連續(xù)4個季度（以1個季度為1個納稅期）累計(jì)銷售額未超過500萬元的一般納稅人，在2019年12月31日前，可選擇轉(zhuǎn)登記為小規(guī)模納稅人。？答：無時間要求。轉(zhuǎn)登記日前經(jīng)營期不滿12個月或者4個季度的，按照月（季度）平均銷售額估算累計(jì)銷售額，確定是否符合轉(zhuǎn)登記的條件。.一般納稅人轉(zhuǎn)登記為小規(guī)模納稅人，累計(jì)銷售額該如何計(jì)算？答：累計(jì)應(yīng)稅銷售額計(jì)算，應(yīng)按照《增值稅一般納稅人登記管理辦法》（國家稅務(wù)總局令第43號）的規(guī)定執(zhí)行，包括納稅申報(bào)銷售額，莆田稅務(wù)健康體檢咨詢價(jià)格、稽查查補(bǔ)銷售額、納稅評估調(diào)整銷售額。而銷售服務(wù)、無形資產(chǎn)或者不動產(chǎn)有扣除項(xiàng)目的納稅人，其應(yīng)稅行為年應(yīng)稅銷售額按未扣除之前的銷售額計(jì)算。此外，納稅人偶然發(fā)生的銷售無形資產(chǎn)，莆田稅務(wù)健康體檢咨詢價(jià)格，莆田稅務(wù)健康體檢咨詢價(jià)格、轉(zhuǎn)讓不動產(chǎn)的銷售額，不計(jì)入應(yīng)稅行為年應(yīng)稅銷售額。剛注冊的公司，什么時候開始納稅？莆田稅務(wù)健康體檢咨詢價(jià)格</p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="莆田稅務(wù)健康體檢咨詢價(jià)格,咨詢" src="http://tyunfile.71360.com/UploadFile/qicheng/637208418434619141/178502.jpg"></div><p style="text-indent:25px"> 注冊登記在3年內(nèi)的企業(yè)是否享受殘疾人就業(yè)保障金的優(yōu)惠？答：根據(jù)《財(cái)政部關(guān)于取消、調(diào)整部分性基金有關(guān)政策的通知》(財(cái)稅〔2017〕18號)第二條款規(guī)定，擴(kuò)大殘疾人就業(yè)保障金免征范圍。將殘疾人就業(yè)保障金免征范圍，由自工商注冊登記之日起3年內(nèi)，在職職工總數(shù)20人(含)以下小微企業(yè)，調(diào)整為在職職工總數(shù)30人(含)以下的企業(yè)。調(diào)整免征范圍后，工商注冊登記未滿3年、在職職工總數(shù)30人(含)以下的企業(yè)，可在剩余時期內(nèi)按規(guī)定免征殘疾人就業(yè)保障金。第七條規(guī)定，本通知自2017年4月1日起執(zhí)行。親屬之間無償轉(zhuǎn)讓股權(quán)，需要交個人所得稅嗎？答：親屬之間無償轉(zhuǎn)讓股權(quán)是否征稅，需區(qū)分情形。按照《國家稅務(wù)總局關(guān)于發(fā)布<股權(quán)轉(zhuǎn)讓所得個人所得稅管理辦法(試行)>的公告》(國家稅務(wù)總局公告2014年第67號)第十三條的規(guī)定，如果符合以下情形的無償轉(zhuǎn)讓股權(quán)，可不征收個人所得稅：繼承或?qū)⒐蓹?quán)轉(zhuǎn)讓給其能提供具有法律效力身份關(guān)系證明的配偶、父母、子女、祖父母、外祖父母、孫子女、外孫子女、兄弟姐妹以及對轉(zhuǎn)讓人承擔(dān)直接撫養(yǎng)或者贍養(yǎng)義務(wù)的撫養(yǎng)人或者贍養(yǎng)人。泉州工程企業(yè)管理咨詢哪家好建立企業(yè)納稅核算體系用辦稅制度，為企業(yè)設(shè)計(jì)財(cái)務(wù)制度。</p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="莆田稅務(wù)健康體檢咨詢價(jià)格,咨詢" src="http://tyunfile.71360.com/UploadFile/qicheng/637208417998769532/2886046.jpg"></div><p style="text-indent:25px"> 稽核比對結(jié)果為不符、缺聯(lián)、重號、滯留的異常海關(guān)繳款書如何處理？答：根據(jù)《國家稅務(wù)總局關(guān)于增值稅發(fā)票管理等有關(guān)事項(xiàng)的公告》(國家稅務(wù)總局公告2019年第33號)，三、稽核比對結(jié)果為不符、缺聯(lián)、重號、滯留的異常海關(guān)繳款書按以下方式處理：(一)對于稽核比對結(jié)果為不符、缺聯(lián)的海關(guān)繳款書，納稅人應(yīng)當(dāng)持海關(guān)繳款書原件向主管稅務(wù)申請數(shù)據(jù)修改或核對。屬于納稅人數(shù)據(jù)采集錯誤的，數(shù)據(jù)修改后再次進(jìn)行稽核比對;不屬于數(shù)據(jù)采集錯誤的，納稅人可向主管稅務(wù)申請數(shù)據(jù)核對，主管稅務(wù)會同海關(guān)進(jìn)行核查。經(jīng)核查，海關(guān)繳款書票面信息與納稅人實(shí)際進(jìn)口貨物業(yè)務(wù)一致的，納稅人登錄選擇確認(rèn)平臺查詢、選擇用于申報(bào)抵扣或出口退稅的海關(guān)繳款書信息。(二)對于稽核比對結(jié)果為重號的海關(guān)繳款書，納稅人可向主管稅務(wù)申請核查。經(jīng)核查，海關(guān)繳款書票面信息與納稅人實(shí)際進(jìn)口貨物業(yè)務(wù)一致的，納稅人登錄選擇確認(rèn)平臺查詢、選擇用于申報(bào)抵扣或出口退稅的海關(guān)繳款書信息。(三)對于稽核比對結(jié)果為滯留的海關(guān)繳款書，可繼續(xù)參與稽核比對，納稅人不需申請數(shù)據(jù)核對。六、本公告條自2019年10月1日起施行，本公告第二條至第五條自2020年2月1日起施行。</p><p style="text-indent:25px">什么是年度匯算？通俗講就是“合并全年收入，按年計(jì)算稅款”，然后多退少補(bǔ)。個稅后，個稅的計(jì)算方法發(fā)生了改變，即將工資薪金、勞務(wù)報(bào)酬、稿酬、特許權(quán)使用費(fèi)4項(xiàng)所得合并為“綜合所得”，以“年”為一個周期計(jì)算應(yīng)該繳納的個稅。平時，你取得這4項(xiàng)收入時，先由支付方(即扣繳義務(wù)人)按月或者按次預(yù)扣預(yù)繳稅款。年度終了，你需要將上述4項(xiàng)所得的全年收入和可以扣除的費(fèi)用進(jìn)行匯總，收入額減去費(fèi)用、扣除后，適用3%—45%的綜合所得年度稅率表，計(jì)算全年應(yīng)納個人所得稅，再減去年度內(nèi)已經(jīng)預(yù)繳的稅款，向稅務(wù)辦理年度納稅申報(bào)并結(jié)清應(yīng)退或應(yīng)補(bǔ)稅款，這個過程就是匯算清繳。剛注冊的公司一般情況下屬于小規(guī)模納稅人企業(yè)，需要在領(lǐng)取稅務(wù)登記證的次月開始申報(bào)國地稅；</p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="莆田稅務(wù)健康體檢咨詢價(jià)格,咨詢" src="http://tyunfile.71360.com/UploadFile/qicheng/637208416178330079/3865102.jpg"></div><p style="text-indent:25px"> 企業(yè)的應(yīng)繳納稅額如果你的企業(yè)增值稅額與企業(yè)毛利不匹配；如果你的企業(yè)期末存貨與留底稅金不匹配；如果你的企業(yè)繳納了地稅附加稅費(fèi)，但與國稅增值稅比對不一致；如果你的企業(yè)實(shí)收資本增資了，而印花稅卻為0；如果你的企業(yè)增值稅額偏低；如果你的企業(yè)所得稅貢獻(xiàn)率長期偏低；如果你的企業(yè)應(yīng)納稅額變動太大……以上問題，金稅三期都會識別出來的。前四個維度都能識別出異常，而應(yīng)納稅額就是有以上的數(shù)據(jù)為基礎(chǔ)計(jì)算出來的，所以金稅三期通過比對你的收入、成本、利潤、庫存、資產(chǎn)資本、國地稅數(shù)據(jù)、往期稅收數(shù)據(jù)等來判定出企業(yè)應(yīng)納稅額的異常。以上問題，金稅三期都會識別出來的。金稅三期通過比對你的收入、成本、利潤、庫存、資產(chǎn)資本、國地稅數(shù)據(jù)、往期稅收數(shù)據(jù)等來判定出企業(yè)應(yīng)納稅額的異常。個稅綜合所得年度匯算，哪些人一定要辦理？泉州辦稅程序咨詢方法</p><p style="text-indent:25px">不按稅務(wù)局的規(guī)定時限納稅申報(bào)的，情節(jié)較輕的，除補(bǔ)繳稅款外，稅務(wù)將對企業(yè)處以每月200元以上的罰款；莆田稅務(wù)健康體檢咨詢價(jià)格</p><p style="text-indent:25px">已經(jīng)提交《適用15%加計(jì)抵減政策的聲明》并享受15%加計(jì)抵減政策的納稅人，在以后年度如何適用該政策？答：按照《財(cái)政部稅務(wù)總局關(guān)于明確生活業(yè)增值稅加計(jì)抵減政策的公告》(財(cái)政部稅務(wù)總局公告2019年第87號)規(guī)定，納稅人2019年以后年度是否繼續(xù)適用15%加計(jì)抵減政策，需要根據(jù)上年度銷售額計(jì)算確定。已經(jīng)提交《適用15%加計(jì)抵減政策的聲明》并享受15%加計(jì)抵減政策的納稅人，在2020年、2021年是否繼續(xù)適用，應(yīng)分別根據(jù)其2019年、2020年銷售額確定。如果仍然符合適用15%加計(jì)抵減政策條件的，需在當(dāng)年適用政策時，再次提交《適用15%加計(jì)抵減政策的聲明》;如果不再符合15%加計(jì)抵減政策條件但符合10%加計(jì)抵減政策條件，需在當(dāng)年適用政策時，再次提交《適用加計(jì)抵減政策的聲明》，并可適用10%加計(jì)抵減政策。莆田稅務(wù)健康體檢咨詢價(jià)格</p><p style="text-indent:25px">泉州市啟程財(cái)務(wù)咨詢有限公司是一家商務(wù)服務(wù)、企業(yè)服務(wù)、公司注冊、財(cái)務(wù)管理咨詢、企業(yè)管理咨詢、商務(wù)信息咨詢；企業(yè)品牌策劃；市場營銷策劃；代理記賬；代辦工商、稅務(wù)事項(xiàng)手續(xù)。啟程財(cái)務(wù)咨詢機(jī)構(gòu)秉承“專業(yè)服務(wù)、創(chuàng)造價(jià)值、助力企業(yè)、成就夢想的宗旨,發(fā)揮專業(yè)優(yōu)勢，誠信服務(wù)企業(yè)。的公司，致力于發(fā)展為創(chuàng)新務(wù)實(shí)、誠實(shí)可信的企業(yè)。公司自創(chuàng)立以來，投身于公司注冊，財(cái)務(wù)管理咨詢，企業(yè)管理咨詢，商務(wù)信息咨詢，是商務(wù)服務(wù)的主力軍。啟程財(cái)務(wù)繼續(xù)堅(jiān)定不移地走高質(zhì)量發(fā)展道路，既要實(shí)現(xiàn)基本面穩(wěn)定增長，又要聚焦關(guān)鍵領(lǐng)域，實(shí)現(xiàn)轉(zhuǎn)型再突破。啟程財(cái)務(wù)始終關(guān)注商務(wù)服務(wù)市場，以敏銳的市場洞察力，實(shí)現(xiàn)與客戶的成長共贏。</p></p><br /><p>文章來源地址: http://www.cdcfah.com/cp/2387566.html</p></div></div></div></div></div><div id="uxjkbrs" class="page-right twoColRt"><div id="y2bpgxt" class="box01 margin10 clearfix"><h3><a href="http://www.cdcfah.com/cp/">猜你喜歡</a></h3><div id="2qlh3kc" class="recomPic likePro"><a href="http://www.cdcfah.com/cp/814588.html"><div><img 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