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class="page-proshow02"><p class="title">詳細(xì)說明</p><div id="d4yzqht" class="box"><p><p style="text-indent:25px"> 根據(jù)《中華人民稅收征收管理法》《中華人民企業(yè)所得稅法》等法律法規(guī)的有關(guān)規(guī)定，郁南縣國家稅務(wù)局稽查局對堅(jiān)勝公司隱瞞部分運(yùn)費(fèi)收入的行為定性為偷稅，追繳增值稅稅款，處以少繳稅款60%的罰款，并加收滯納金，莆田代理記賬咨詢哪家好。1、大額預(yù)收款一定是必查項(xiàng)案例中這家小規(guī)模企業(yè)，既然是小規(guī)?？隙ㄊ杖胧呛苌俚?，竟然一下子掛賬預(yù)收賬款290萬元，很明顯是存在異常的。2、稅務(wù)發(fā)現(xiàn)偷稅會(huì)追查你的銀行賬戶的這家公司可憐的會(huì)計(jì)一直堅(jiān)持說這是預(yù)收款，沒有結(jié)算，不符合收入確認(rèn)條件。但是稅務(wù)局人員已經(jīng)追查了他的銀行賬戶，莆田代理記賬咨詢哪家好，不僅追查了他們企業(yè)，相關(guān)的下游客戶也被追查！你覺得，你們公司偷稅的話，稅務(wù)局查你銀行賬戶困難嗎？3、假的永遠(yuǎn)是假的檢查人員發(fā)現(xiàn)公司賬上留存的貨運(yùn)結(jié)算單據(jù)金額與收取運(yùn)費(fèi)的銀行單據(jù)存在不一致的情況，客戶也證實(shí)支付款項(xiàng)屬于運(yùn)費(fèi)。你認(rèn)為天衣無縫了，但是你的客戶能跟你口徑一樣嗎？人家愿意幫你造假嗎？你的出庫單、結(jié)算單是否銷毀了呢？更有甚者，莆田代理記賬咨詢哪家好，你們的庫管有時(shí)候都會(huì)如實(shí)告訴稅務(wù)人員的4、臨界點(diǎn)的預(yù)收款是必查項(xiàng)！小規(guī)模納稅人自行開具或向稅務(wù)申請的增值稅**發(fā)票，稅率欄次顯示為適用的征收率。莆田代理記賬咨詢哪家好</p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="莆田代理記賬咨詢哪家好,咨詢" src="http://tyunfile.71360.com/UploadFile/qicheng/637208416178193360/7993162.jpg"></div><p style="text-indent:25px"> 一般納稅人增值稅申報(bào)表精簡了廢止部分申報(bào)表附列資料：一是廢止原《增值稅納稅申報(bào)表附列資料（五）》（以下簡稱《附列資料（五）》）。二是廢止原《營改增稅負(fù)分析測算明細(xì)表》。納稅人自2019年5月1日起無需填報(bào)上述兩張附表。購進(jìn)不動(dòng)產(chǎn)允許一次性抵扣了自2019年4月1日起，納稅人取得不動(dòng)產(chǎn)或者不動(dòng)產(chǎn)在建工程的進(jìn)項(xiàng)稅額不再分2年抵扣。此前按照上述規(guī)定尚未抵扣完畢的待抵扣進(jìn)項(xiàng)稅額，可自2019年4月稅款所屬期起從銷項(xiàng)稅額中抵扣。增值稅加計(jì)抵減政策來了自2019年4月1日至2021年12月31日，允許生產(chǎn)、生活業(yè)納稅人按照當(dāng)期可抵扣進(jìn)項(xiàng)稅額加計(jì)10%，抵減應(yīng)納稅額（以下稱加計(jì)抵減政策）。所稱生產(chǎn)、生活業(yè)納稅人，是指提供郵政服務(wù)、電信服務(wù)、現(xiàn)代服務(wù)、生活服務(wù)（以下稱四項(xiàng)服務(wù)）取得的銷售額占全部銷售額的比重超過50%的納稅人。莆田代理記賬咨詢哪家好委托人要求的其他常年代理業(yè)務(wù)。</p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="莆田代理記賬咨詢哪家好,咨詢" src="http://tyunfile.71360.com/UploadFile/qicheng/637208416178222657/9181377.jpg"></div><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(gè)月（以1個(gè)月為1個(gè)納稅期）或者連續(xù)4個(gè)季度（以1個(gè)季度為1個(gè)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(shí)間要求。轉(zhuǎn)登記日前經(jīng)營期不滿12個(gè)月或者4個(gè)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、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(dòng)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)、轉(zhuǎn)讓不動(dòng)產(chǎn)的銷售額，不計(jì)入應(yīng)稅行為年應(yīng)稅銷售額。</p><p style="text-indent:25px">很多同仁一般情況了解的稅務(wù)稽查多數(shù)來源于舉報(bào)和金三大數(shù)據(jù)分析。這樣理解其實(shí)沒什么不對，但相對來講很片面。稅務(wù)稽查是一項(xiàng)非常嚴(yán)肅的行政執(zhí)法行為。關(guān)鍵點(diǎn)在于行政執(zhí)法，任何一項(xiàng)執(zhí)法行為都是有規(guī)矩的，從這一點(diǎn)講，就不會(huì)是想查誰，就查誰的。稅務(wù)稽查有嚴(yán)格的法定程序。稅務(wù)稽查的稽查對象來源，有四個(gè)方面。一是“被抽查”。抽查關(guān)鍵就是在于“隨機(jī)”。我們每一個(gè)企業(yè)的名字在稅務(wù)稽查的系統(tǒng)里有一個(gè)“數(shù)據(jù)庫”。在有稅務(wù)稽查任務(wù)的時(shí)候，就會(huì)從數(shù)據(jù)庫里進(jìn)行抽，形式類似搖號，抽獎(jiǎng)。從這一點(diǎn)講，會(huì)有兩個(gè)概念產(chǎn)生，一方面是無論你企業(yè)多老實(shí)，多規(guī)矩，你都有可能被抽中。另一方面講，你有問題，你有違法偷稅的嫌疑，你也可能被抽不到，二是“被舉報(bào)”，目前通過中國裁判網(wǎng)中對應(yīng)企業(yè)被稽查的案例中可以看出，非常多的案件來源于“舉報(bào)”，有**舉報(bào)。三是“被分析”，金三系統(tǒng)對企業(yè)涉稅數(shù)據(jù)進(jìn)行分析，會(huì)得出一個(gè)企業(yè)經(jīng)營異常的判斷，這一類企業(yè)也會(huì)被放到稅務(wù)稽查“數(shù)據(jù)庫”里，但是相對**的一個(gè)庫，“異常企業(yè)數(shù)據(jù)庫”，在這個(gè)數(shù)據(jù)庫里，你被稽查的概率就非常高了。四是“被關(guān)聯(lián)”，也就是被其他行政轉(zhuǎn)辦，交辦等形式關(guān)聯(lián)到的稅務(wù)稽查。為企業(yè)提供報(bào)表分析，提供其他管理建議。</p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="莆田代理記賬咨詢哪家好,咨詢" src="http://tyunfile.71360.com/UploadFile/qicheng/637208417998808594/2305136.jpg"></div><p style="text-indent:25px">新辦或注銷小規(guī)模納稅人按季申報(bào)的，實(shí)際經(jīng)營期不足一個(gè)季度的，是按照實(shí)際經(jīng)營期享受還是按季享受優(yōu)惠？答：從有利于小規(guī)模納稅人享受優(yōu)惠政策的角度出發(fā)，對于選擇按季申報(bào)的小規(guī)模納稅人，不論是季度中間成立還是季度中間注銷的，均按30萬元判斷是否享受優(yōu)惠。行政事業(yè)單位、居民會(huì)、村委會(huì)等非企業(yè)性單位，對外出租不動(dòng)產(chǎn)收取的預(yù)收款，能否以分?jǐn)偤蟮匿N售額享受小規(guī)模納稅人普惠性免征增值稅政策？答：非企業(yè)性單位一次性收取租金取得的租金收入，不適用其他個(gè)人出租不動(dòng)產(chǎn)的政策規(guī)定，不能以分?jǐn)偤蟮匿N售額享受普惠性免稅政策。領(lǐng)取營業(yè)執(zhí)照后十五天內(nèi)要設(shè)置賬本，企業(yè)必須要有一名專業(yè)會(huì)計(jì)，根據(jù)原始的票據(jù)憑證，為企業(yè)做賬。莆田代理記賬咨詢哪家好</p><p style="text-indent:25px">不按稅務(wù)局的規(guī)定時(shí)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；莆田代理記賬咨詢哪家好</p><p style="text-indent:25px">1.如果你收到了《稅務(wù)檢查通知書》遇到稅務(wù)稽查，大家千萬不能再抱著僥幸心理以為可以蒙混過關(guān)，一定要認(rèn)真應(yīng)對，針對檢查人員提出的疑點(diǎn)，仔細(xì)梳理公司業(yè)務(wù)。 2.會(huì)計(jì)人員要認(rèn)真配合檢查人員，按要求提供賬簿、記賬憑證、報(bào)表等資料，這些資料檢查人員會(huì)在規(guī)定的時(shí)間內(nèi)完整退還。 3.對公司的實(shí)際經(jīng)營情況，不要藏著掖著，避免不必要的風(fēng)險(xiǎn)。對政策理解把握有疑問的，可以主動(dòng)與檢查人員多溝通，不漏交一分錢，也不多交一分錢。 4.，還是要提醒大家，隨著金稅三期新系統(tǒng)的不斷更新壯大，稅收違法行為將無所遁形。企業(yè)一定要不斷加強(qiáng)納稅遵從，提升風(fēng)險(xiǎn)管理水平，合法合規(guī)經(jīng)營，才能長遠(yuǎn)健康發(fā)展~莆田代理記賬咨詢哪家好</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，是一家集研發(fā)、設(shè)計(jì)、生產(chǎn)和銷售為一體的專業(yè)化公司。啟程財(cái)務(wù)深耕行業(yè)多年，始終以客戶的需求為向?qū)?，為客戶提?**的公司注冊，財(cái)務(wù)管理咨詢，企業(yè)管理咨詢，商務(wù)信息咨詢。啟程財(cái)務(wù)致力于把技術(shù)上的創(chuàng)新展現(xiàn)成對用戶產(chǎn)品上的貼心，為用戶帶來良好體驗(yàn)。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: 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