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src="https://tyunfile.71360.com/WaterMark/UploadFile/ysmeidi/637200526375976563/6324988.jpg" class="vcenter" onerror="javascript:this.src='/static/new_net_01/images/nopic.jpg';"></p></div></div><div id="bcoq8bi" class="smallimg"><div><p class="pic"><img src="https://tyunfile.71360.com/WaterMark/UploadFile/ysmeidi/637200526375976563/6324988.jpg" class="vcenter" onerror="javascript:this.src='/static/new_net_01/images/nopic.jpg';"></p></div></div></div><div id="sl8krt2" class="content"><p><span>需求數(shù)量：</span>0</p><p><span>價(jià)格要求：</span>面議</p><p><span>所在地：</span>上海市</p><p><span>包裝要求：</span><span style="color: #f30;"></span></p><p><span>產(chǎn)品關(guān)鍵詞：</span>海南納稅人信息,納稅人</p><p><span>***更新：</span>2020-12-16 08:07:21</p><p><span id="click" >瀏覽次數(shù)：0次</span></p><a rel="nofollow" class="button">聯(lián)系我們</a></div></div><div id="ljaxzg2" class="rightbox"><h3>公司基本資料信息</h3><p style="border:0;"><a rel="nofollow">優(yōu)商美地云產(chǎn)業(yè)園（麗水）有限公司</a></p><p><span>聯(lián)系人：</span>周曉蕓</p><p><span>郵箱: </span>553671474@qq.com</p><p><span>電話: </span>18217732101</p><p><span>傳真: </span>021_</p><p><span>網(wǎng)址: </span></p><p><span>手機(jī): </span>021-60200808</p><p><span>地址: </span>楊高南路428號(hào)2號(hào)樓3層</p><p>[當(dāng)前離線] <a rel="nofollow"> [加為商友] </a><a rel="nofollow"> [發(fā)送信件] </a></p></div></div><div id="8gwdkwq" class="page-proshow02"><p class="title">詳細(xì)說(shuō)明</p><div id="dbdkmtv" class="box"><p><p> 小規(guī)模納稅人免征增值稅政策的適用對(duì)象如何界定？ </p> <p> 答：此次提高增值稅小規(guī)模納稅人免稅標(biāo)準(zhǔn)，政策適用對(duì)象就是年應(yīng)稅銷售額500萬(wàn)元以下的小規(guī)模納稅人，并無(wú)其他標(biāo)準(zhǔn)，與四部委《中小企業(yè)劃型標(biāo)準(zhǔn)規(guī)定》中的小微企業(yè)沒(méi)有對(duì)應(yīng)關(guān)系。 </p> <p> 小規(guī)模納稅人的納稅期限是否可以自行選擇？ </p> <p> 小規(guī)模納稅人，納稅期限不同，其享受免稅政策的效果可能存在差異。小規(guī)模納稅人能否自己選擇按月或按季納稅？ </p> <p> 答：按照固定期限納稅的小規(guī)模納稅人可以根據(jù)自己的實(shí)際經(jīng)營(yíng)情況選擇實(shí)行按月納稅或按季納稅。為確保年度內(nèi)納稅人的納稅期限相對(duì)穩(wěn)定，納稅人一經(jīng)選擇，一個(gè)會(huì)計(jì)年度內(nèi)不能變更。這里的一個(gè)會(huì)計(jì)年度，是指會(huì)計(jì)上所說(shuō)的1—12月，而不是自選擇之日起順延一年的意思。納稅人在每個(gè)會(huì)計(jì)年度內(nèi)的任意時(shí)間均可以向主管稅務(wù)機(jī)關(guān)提出，海南納稅人信息，選擇變更其納稅期限，海南納稅人信息，但納稅人一旦選擇變更納稅期限后，海南納稅人信息，當(dāng)年12月31日前不得再次變更。營(yíng)商環(huán)境就是生產(chǎn)力。海南納稅人信息</p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="海南納稅人信息,納稅人" src="https://tyunfile.71360.com/WaterMark/UploadFile/ysmeidi/637200526375976563/6324988.jpg"></div><p style="text-indent:25px">課稅主體是課稅客體的對(duì)稱。亦稱“納稅人” 或 “納稅義務(wù)人” 稅法規(guī)定的負(fù)有納稅義務(wù)、直接向ZF繳納稅款的自然人和法人。自然人指本國(guó)公民及在本國(guó)居住或從事經(jīng)濟(jì)活動(dòng)的外國(guó)公民; 法人則指依法成立、享有民事權(quán)利、并能**承擔(dān)民事責(zé)任的企業(yè)和社團(tuán)組織。一種稅的課稅主體是由其課稅客體的性質(zhì)決定的。每一種稅都有特定的課稅客體，也都具有相應(yīng)的課稅主體。如：個(gè)人所得稅以個(gè)人應(yīng)稅所得為課稅客體，以取得應(yīng)稅所得的個(gè)人為課稅主體; 房產(chǎn)稅以房屋為課稅客體，以房屋的產(chǎn)權(quán)所有人為課稅主體。由于稅法中關(guān)于課稅主體的規(guī)定明確了由誰(shuí)來(lái)承擔(dān)納稅義務(wù)，因而，課稅主體是稅法的一項(xiàng)基本構(gòu)成要素。海南納稅人信息稅務(wù)籌劃風(fēng)險(xiǎn)是納稅人在實(shí)施時(shí)因不確定因素的存在，導(dǎo)致稅務(wù)籌劃結(jié)果偏離預(yù)期目標(biāo)的可能性以及帶來(lái)的損失。</p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="海南納稅人信息,納稅人" src="https://tyunfile.71360.com/WaterMark/UploadFile/ysmeidi/637394090136089653/6867264.png"></div><p> 按季申報(bào)的小規(guī)模納稅人從2019年3月1日起成為一般納稅人，公司一季度如何申報(bào)，如何享受免稅政策？ </p> <p> 答：需要在4月份征期內(nèi)辦理兩項(xiàng)申報(bào)業(yè)務(wù)：一是辦理3月稅款所屬期的一般納稅人申報(bào)；二是辦理1-2月稅款所屬期的小規(guī)模納稅人申報(bào)，小規(guī)模納稅人申報(bào)可以按季度銷售額不超過(guò)30萬(wàn)元的標(biāo)準(zhǔn)來(lái)確定是否享受免稅政策。對(duì)于納稅人在季度中間由一般納稅人轉(zhuǎn)登記為小規(guī)模納稅人，或由小規(guī)模納稅人登記為一般納稅人，小規(guī)模納稅人納稅期限核定為按季的，納稅人對(duì)應(yīng)屬期申報(bào)銷售額均統(tǒng)一以30萬(wàn)元的標(biāo)準(zhǔn)來(lái)判斷是否享受小規(guī)模納稅人免征增值稅政策。 </p><p> 首先，稅法和稅務(wù)規(guī)章制度及相關(guān)政策對(duì)于增值稅不同納稅身份的轉(zhuǎn)換是有嚴(yán)格限制的： </p> <p> 第1，小規(guī)模納稅人可以轉(zhuǎn)為一般納稅人：年應(yīng)稅銷售額超過(guò)規(guī)定標(biāo)準(zhǔn)（500萬(wàn)元）的應(yīng)當(dāng)向主管稅務(wù)機(jī)關(guān)提出轉(zhuǎn)登記為一般納稅人（在金三征管系統(tǒng)下，一旦超過(guò)標(biāo)準(zhǔn)，稅務(wù)機(jī)關(guān)會(huì)收到警示提醒）。即使沒(méi)有超過(guò)規(guī)定標(biāo)準(zhǔn)，只要會(huì)計(jì)核算健全，能夠提供準(zhǔn)確稅務(wù)資料的，也可以向主管稅務(wù)機(jī)關(guān)辦理一般納稅人資格登記，成為一般納稅人。 </p> <p> 第二，一般納稅人轉(zhuǎn)為小規(guī)模納稅人：這在修改500萬(wàn)應(yīng)稅標(biāo)準(zhǔn)前，是不允許一般轉(zhuǎn)小規(guī)模的，但是提高了500萬(wàn)標(biāo)準(zhǔn)后，原來(lái)的一般納稅人可能達(dá)不到應(yīng)稅標(biāo)準(zhǔn)了，這時(shí)候是允許一般納稅人轉(zhuǎn)登記為小規(guī)模的納稅人的，但是按照現(xiàn)行政策，轉(zhuǎn)換日期只截止到2020年12月31日。對(duì)于初創(chuàng)型科技企業(yè)，資金需求盡管數(shù)額相對(duì)不大但卻十分迫切。</p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="海南納稅人信息,納稅人" src="https://tyunfile.71360.com/WaterMark/UploadFile/ysmeidi/637394089521970540/9227619.jpg"></div><p> 在中國(guó)境內(nèi)銷售貨物或者提供加工、修理修配勞務(wù)以及進(jìn)口貨物的單位和個(gè)人為增值稅的納稅人。按照經(jīng)營(yíng)規(guī)模的大小和會(huì)計(jì)核算健全與否等標(biāo)準(zhǔn)，增值稅納稅人可分為一般納稅人和小規(guī)模納稅人。 </p> <p> 增值稅暫行條例及實(shí)施細(xì)則對(duì)一般納稅人和小規(guī)模納稅人的差別待遇，為增值稅納稅人的稅收籌劃提供了可能。增值稅轉(zhuǎn)型后，納稅人可根據(jù)自己的具體情況，在設(shè)立、變更時(shí)，正確選擇增值稅納稅人身份。 </p> <p> <p> 增值稅納稅人的具備條件： </p> <p> 成為增值稅納稅人必須同時(shí)具備以下幾個(gè)條件： </p> <p> 1、銷售貨物、提供勞務(wù)或進(jìn)口貨物的行為已經(jīng)發(fā)生。 </p> <p> 2、銷售、進(jìn)口的貨物以及提供的勞務(wù)屬于增值稅的征稅范圍。 </p> <p> 3、銷售貨物或提供應(yīng)稅勞務(wù)行為發(fā)生在我國(guó)境內(nèi)。境內(nèi)銷售貨物，是指貨物的起運(yùn)地或所在地在境內(nèi);境內(nèi)銷售應(yīng)稅勞務(wù)，是指所銷售的應(yīng)稅勞務(wù)發(fā)生在境內(nèi)。 </p> 簡(jiǎn)單而言，納稅人就是需要交納稅負(fù)的個(gè)人或者是經(jīng)濟(jì)組織。北京納稅人申報(bào)</p><p style="text-indent:25px">稅收成本的降低，成為點(diǎn)燃科技創(chuàng)新的“新引擎”。海南納稅人信息</p><p> 一般納稅人轉(zhuǎn)登記為小規(guī)模納稅人的當(dāng)期有留抵，轉(zhuǎn)成小規(guī)模納稅人之后，該如何處理？ </p> <p> 答：《國(guó)家稅務(wù)總局關(guān)于統(tǒng)一小規(guī)模納稅人標(biāo)準(zhǔn)等若干增值稅問(wèn)題的公告》（國(guó)家稅務(wù)總局公告2018年18號(hào)，以下簡(jiǎn)稱“18號(hào)公告”）規(guī)定，轉(zhuǎn)登記納稅人尚未申報(bào)抵扣的進(jìn)項(xiàng)稅額以及轉(zhuǎn)登記日當(dāng)期的期末留抵稅額，計(jì)入“應(yīng)交稅費(fèi)—待抵扣進(jìn)項(xiàng)稅額”核算。 </p> <p> 轉(zhuǎn)登記納稅人在一般納稅人期間銷售或者購(gòu)進(jìn)的貨物、勞務(wù)、服務(wù)、無(wú)形資產(chǎn)、不動(dòng)產(chǎn)，自轉(zhuǎn)登記日的下期起發(fā)生銷售折讓、中止或者退回的，統(tǒng)一調(diào)整轉(zhuǎn)登記日當(dāng)期(即一般納稅人期間ZUI后一期申報(bào))的銷項(xiàng)稅額、進(jìn)項(xiàng)稅額和應(yīng)納稅額。具體處理方式，按照18號(hào)公告規(guī)定執(zhí)行。海南納稅人信息</p><p> 浙江省麗水市創(chuàng)建中國(guó)營(yíng)商環(huán)境比較好地的實(shí)踐與示范園區(qū)。傳承紅色基因，踐行“兩山”理念，高質(zhì)量綠色發(fā)展，集中精細(xì)服務(wù)好全國(guó)小微經(jīng)濟(jì)體，實(shí)現(xiàn)GEP和GDP“兩個(gè)較快增長(zhǎng)”的數(shù)字經(jīng)濟(jì)新引擎。到2022年末將服務(wù)千百萬(wàn)小微經(jīng)濟(jì)體，形成“優(yōu)商美地-營(yíng)商凈土、小微沃土”中國(guó)營(yíng)商環(huán)境比較好地的美譽(yù)度。 </p> <p> 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