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src="https://tyunfile.71360.com/WaterMark/UploadFile/ysmeidi/637200527189501953/1150088.jpg" class="vcenter" onerror="javascript:this.src='/static/new_net_01/images/nopic.jpg';"></p></div></div><div id="2so2yus" class="smallimg"><div><p class="pic"><img src="https://tyunfile.71360.com/WaterMark/UploadFile/ysmeidi/637200527189501953/1150088.jpg" class="vcenter" onerror="javascript:this.src='/static/new_net_01/images/nopic.jpg';"></p></div></div></div><div id="gu2agk4" 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>山東貨物運(yùn)輸業(yè)增值稅,增值稅</p><p><span>***更新：</span>2020-12-19 06:04:41</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="ysyecg2" 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2號樓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="ia2ycyw" class="page-proshow02"><p class="title">詳細(xì)說明</p><div id="g4iwqcg" class="box"><p><p> 狹義的虛開，則是指對發(fā)票能反映納稅人納稅情況、數(shù)額的有關(guān)內(nèi)容作不實(shí)填寫致使所開發(fā)票的稅款與實(shí)際繳納不符的一系列之行為。如沒有銷售商品、提供服務(wù)等經(jīng)營活動，卻虛構(gòu)經(jīng)濟(jì)活動的項(xiàng)目、數(shù)量、單價(jià)、收取金額或者有關(guān)稅率、稅額予以填寫；或在銷售商品提供服務(wù)開具發(fā)票時(shí)，變更經(jīng)營項(xiàng)目的名稱、數(shù)量、單價(jià)、稅額、稅率及稅額等，從而使發(fā)票不能反映出交易雙方進(jìn)行經(jīng)營活動以及應(yīng)納或已納稅款的真實(shí)情況。主要體現(xiàn)在票與物或經(jīng)營項(xiàng)目不符、票面金額與實(shí)際收取的金額不一致。 </p> <p> 《關(guān)于適用〈全國人民**大會常務(wù)委員會關(guān)于懲治虛開、偽造和非法出售增值稅**發(fā)票犯罪的決定〉若干問題的解釋》之規(guī)定，具有下列行為之一的，即屬本罪的虛開：（1）沒有貨物購銷或者沒有提供或接受應(yīng)稅勞務(wù)而為他人，山東貨物運(yùn)輸業(yè)增值稅、為自己，山東貨物運(yùn)輸業(yè)增值稅、讓他人為自己、介紹他人開具；（2）有貨物購銷或者提供或接受民應(yīng)稅勞務(wù)但為他人、為自己，山東貨物運(yùn)輸業(yè)增值稅、讓他人為自己、介紹他人開具數(shù)量或者金額不實(shí)；（3）進(jìn)行實(shí)際經(jīng)營活動，但他人為自己***其余的對不能反映納稅情況的有關(guān)內(nèi)容作虛假填寫。如只是虛設(shè)開票人或不按規(guī)定時(shí)限提前或滯后開具日期等，雖屬違法不實(shí)開具，但仍不是本罪意義上的虛開，對此不能以本罪論處。虛開增值稅**發(fā)票需達(dá)到法定情節(jié)才能構(gòu)成犯罪。山東貨物運(yùn)輸業(yè)增值稅</p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="山東貨物運(yùn)輸業(yè)增值稅,增值稅" src="https://tyunfile.71360.com/WaterMark/UploadFile/ysmeidi/637200527189501953/1150088.jpg"></div><p> 個(gè)體工商戶規(guī)模普遍較小、抗風(fēng)險(xiǎn)能力較弱，**發(fā)生以來，國家連續(xù)出臺了“減、免、緩”等一系列稅收優(yōu)惠政策，以比較大力度支持個(gè)體工商戶爬坡過坎。 </p> <p> 據(jù)了解，支持個(gè)體工商戶復(fù)工復(fù)業(yè)的增值稅優(yōu)惠政策力度大且受惠面廣，全國5000多萬戶小規(guī)模納稅人，免征增值稅的約占92%，余下8%左右繳納增值稅的440萬戶納稅人征收率又從3%降為1%（其中湖北省免征）。 </p> <p> “為應(yīng)對**，一系列政策及時(shí)出臺，幫助個(gè)體工商戶渡過難關(guān)，近期國家又明確延續(xù)實(shí)施支持小微企業(yè)和個(gè)體工商戶的有關(guān)稅收優(yōu)惠政策，為市場主體穩(wěn)步復(fù)工復(fù)產(chǎn)提供了重要幫助?！?*財(cái)經(jīng)大學(xué)教授樊勇說。 </p> <p> <br /> 福建增值稅稅率表減稅降費(fèi)中長期目標(biāo)更須關(guān)注。</p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="山東貨物運(yùn)輸業(yè)增值稅,增值稅" src="https://tyunfile.71360.com/WaterMark/UploadFile/ysmeidi/637200533023203125/1213718.jpg"></div><p> 根據(jù)《國家稅務(wù)總局關(guān)于取消增值稅扣稅憑證認(rèn)證確認(rèn)期限等增值稅征管問題的公告》（國家稅務(wù)總局公告2019年第45號）：“一、增值稅一般納稅人取得2017年1月1日及以后開具的增值稅**發(fā)票、海關(guān)進(jìn)口增值稅**繳款書、機(jī)動車銷售統(tǒng)一發(fā)票、收費(fèi)公路通行費(fèi)增值稅電子普通發(fā)票，取消認(rèn)證確認(rèn)、稽核比對、申報(bào)抵扣的期限。納稅人在進(jìn)行增值稅納稅申報(bào)時(shí)，應(yīng)當(dāng)通過本省（自治區(qū)、直轄市和計(jì)劃單列市）增值稅發(fā)票綜合服務(wù)平臺對上述扣稅憑證信息進(jìn)行用途確認(rèn)。 </p> <p> 增值稅一般納稅人取得2016年12月31日及以前開具的增值稅**發(fā)票、海關(guān)進(jìn)口增值稅**繳款書、機(jī)動車銷售統(tǒng)一發(fā)票，超過認(rèn)證確認(rèn)、稽核比對、申報(bào)抵扣期限，但符合規(guī)定條件的，仍可按照《國家稅務(wù)總局關(guān)于逾期增值稅扣稅憑證抵扣問題的公告》（國家稅務(wù)總局公告2011年第50號，國家稅務(wù)總局公告2017年第36號、2018年第31號修改）、《國家稅務(wù)總局關(guān)于未按期申報(bào)抵扣增值稅扣稅憑證有關(guān)問題的公告》（國家稅務(wù)總局公告2011年第78號，國家稅務(wù)總局公告2018年第31號修改）規(guī)定，繼續(xù)抵扣進(jìn)項(xiàng)稅額?！?</p><p style="text-indent:25px">在實(shí)際當(dāng)中，商品新增價(jià)值或附加值在生產(chǎn)和流通過程中是很難準(zhǔn)確計(jì)算的。因此，中國也采用國際上的普遍采用的稅款抵扣的辦法。即根據(jù)銷售商品或勞務(wù)的銷售額，按規(guī)定的稅率計(jì)算出銷售稅額，然后扣除取得該商品或勞務(wù)時(shí)所支付的增值稅款，也就是進(jìn)項(xiàng)稅額，其差額就是增值部分應(yīng)交的稅額，這種計(jì)算方法體現(xiàn)了按增值因素計(jì)稅的原則。增值稅征收通常包括生產(chǎn)、流通或消費(fèi)過程中的各個(gè)環(huán)節(jié)，是基于增值額或價(jià)差為計(jì)稅依據(jù)的中性稅種，理論上包括農(nóng)業(yè)各個(gè)產(chǎn)業(yè)領(lǐng)域（種植業(yè)、林業(yè)和畜牧業(yè)）、采礦業(yè)、制造業(yè)、建筑業(yè)、交通和商業(yè)服務(wù)業(yè)等，或者按原材料采購、生產(chǎn)制造、批發(fā)、零售與消費(fèi)各個(gè)環(huán)節(jié)。**發(fā)票，全稱增值稅**發(fā)票，是供增值稅一般納稅人生產(chǎn)經(jīng)營增值稅應(yīng)稅項(xiàng)目使用的一種特殊發(fā)票。</p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="山東貨物運(yùn)輸業(yè)增值稅,增值稅" src="https://tyunfile.71360.com/WaterMark/UploadFile/ysmeidi/637200548162587891/4191525.jpg"></div><p> 為何北上兩大1線城市“容不下”個(gè)體戶？ </p> <p> 首先，北上作為直轄市，其市場主體數(shù)量在各省份排名中就比較靠后。企查查數(shù)據(jù)顯示，上海在業(yè)/存續(xù)市場主體282.1萬家，北京在業(yè)/存續(xù)市場主體210.8萬家，分別位列第18位、第24位。 </p> <p> 其次，北上作為國家特大城市，整個(gè)城市的發(fā)展成熟度更高，在某種程度上壓縮了個(gè)體工商戶的空間。一方面，北上聚集了很多國營企業(yè)、外資企業(yè)等大型企業(yè)，各類市場主體分布相對其他省份來說更加均衡。另一方面，1線城市的商業(yè)化程度高，居民的消費(fèi)水平更高、對生活品質(zhì)的要求更高，這些都增加了個(gè)體戶的經(jīng)營難度。以餐飲業(yè)舉例，單打獨(dú)斗的個(gè)體戶很難與品牌連鎖企業(yè)以及扎根多年的**競爭。 </p> <p> 此外，1線城市“個(gè)轉(zhuǎn)企”政策實(shí)施較早。比如，早在2011年，北京市工商局即公布《北京市工商行政管理局個(gè)體工商戶轉(zhuǎn)變?yōu)槠髽I(yè)組織形式登記辦法》，個(gè)體工商戶可以自愿申請轉(zhuǎn)型升級為3種企業(yè)形式。政策推動下，相比其他省份，北上兩地大批個(gè)體工商戶更早地實(shí)現(xiàn)了向中小企業(yè)的升級。小規(guī)模企業(yè)——充分利用增值稅減免政策，降低企業(yè)稅負(fù)成本。山東貨物運(yùn)輸業(yè)增值稅</p><p style="text-indent:25px">利用增值稅稅收優(yōu)惠政策來節(jié)稅。山東貨物運(yùn)輸業(yè)增值稅</p><p style="text-indent:25px">關(guān)于虛開增值稅**發(fā)票罪中國家稅款損失的計(jì)算問題中國刑法第205條規(guī)定，為他人虛開、為自己虛開、讓他人為自己虛開、介紹他人虛開增值稅發(fā)票，騙取國家稅款，數(shù)額特別巨大，情節(jié)特別嚴(yán)重，給國家利益造成特別重大損失的，處無期徒刑或***，并處沒收財(cái)產(chǎn)。根據(jù)有關(guān)司法解釋規(guī)定，造成國家稅款損失50萬元以上并且在偵查終結(jié)前仍無法追回的，屬于“給國家利益造成特別重大損失”?！蹲罡呷嗣穹ㄔ宏P(guān)于審理騙取出口退稅刑事案件具體應(yīng)用法律若干問題的解釋》中規(guī)定，虛開用于出口退稅的發(fā)票騙取國家出口退稅款達(dá)5萬元以上的，為刑法第二百零四條規(guī)定的“數(shù)額較大”；騙取國家出口退稅款50萬元以上的，為刑法第二百零四條規(guī)定的“數(shù)額巨大”；騙取國家出口退稅款250萬元以上的，為刑法第二百零四條規(guī)定的“數(shù)額特別巨大” 。山東貨物運(yùn)輸業(yè)增值稅</p><p> 優(yōu)商美地云產(chǎn)業(yè)園是浙江省麗水經(jīng)濟(jì)技術(shù)開發(fā)區(qū)設(shè)立的數(shù)字經(jīng)濟(jì)園區(qū)，構(gòu)建為全國小微經(jīng)濟(jì)體提供以“電子商務(wù)+財(cái)稅服務(wù)”為主的企業(yè)服務(wù)云平臺，為全國中小微企業(yè)提供工商注冊、稅務(wù)籌劃、稅種核定、財(cái)稅咨詢等服務(wù) 。 </p> <p> 優(yōu)商美地SaaS企業(yè)服務(wù)云平臺，通過“云+網(wǎng)+端”的大數(shù)據(jù)平臺，構(gòu)建網(wǎng)絡(luò)空間，吸引全國小微經(jīng)濟(jì)體入駐，為金融保險(xiǎn)、物流運(yùn)輸、醫(yī)藥健康、共享經(jīng)濟(jì)、電子商務(wù)等行業(yè)的**企業(yè)與小微經(jīng)濟(jì)體之間搭建合作橋梁，實(shí)現(xiàn)互利共贏。 </p></p><br /><p>文章來源地址: 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