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href="http://www.cdcfah.com/cp/first-_swfw/">商務(wù)服務(wù)</a>?<a href="http://www.cdcfah.com/cp/second-swfw_zixunfuwu/">咨詢服務(wù)</a>?<a href="http://www.cdcfah.com/cp/third-zixunfuwu_caiwuzixun/">財(cái)務(wù)咨詢</a>?北京納稅人信息服務(wù)為先優(yōu)商美地云產(chǎn)業(yè)園供應(yīng)</p><div id="itgcoap" class="leftbox clearfix"><h1>北京納稅人信息服務(wù)為先優(yōu)商美地云產(chǎn)業(yè)園供應(yīng)</h1><div id="evmzbif" class="proBig"><div id="ujby8et" class="bigimg"><div><p class="pic"><img src="https://tyunfile.71360.com/WaterMark/UploadFile/ysmeidi/637394090272004603/3740696.png" class="vcenter" onerror="javascript:this.src='/static/new_net_01/images/nopic.jpg';"></p></div></div><div id="kikhjfh" class="smallimg"><div><p class="pic"><img src="https://tyunfile.71360.com/WaterMark/UploadFile/ysmeidi/637394090272004603/3740696.png" class="vcenter" onerror="javascript:this.src='/static/new_net_01/images/nopic.jpg';"></p></div></div></div><div id="nmdfhyf" 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>北京納稅人信息,納稅人</p><p><span>***更新：</span>2020-12-26 01:05:16</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="c3roa33" 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="py8zba8" class="page-proshow02"><p class="title">詳細(xì)說明</p><div id="gpg8vxz" class="box"><p><p> 國家行使課稅權(quán)所指向的單位和個(gè)人，又稱納稅人。稅制要素之一，北京納稅人信息。國家為了征稅,除在稅法中規(guī)定對(duì)什么事物征稅(即課稅客體)外,還必須規(guī)定由誰納稅。直接負(fù)有納稅義務(wù)的單位和個(gè)人均稱為納稅人。包括自然人和法人在內(nèi)。自然人是能**行使權(quán)利和承擔(dān)義務(wù)的個(gè)人；法人是依照法定程序成立、具有**財(cái)產(chǎn)并能以自己名義行使權(quán)利和承擔(dān)義務(wù)的社會(huì)組織，北京納稅人信息。 </p> <p> 判斷社會(huì)中的某一主體是否是課稅主體，要由其課稅客體，即征稅對(duì)象確定。當(dāng)某種事物成為課稅客體時(shí)，它的占有、使用或行為主體就相應(yīng)地成為課稅主體，北京納稅人信息。如果該種事物不再作為課稅客體，它的占有、使用或行為主體也就不再成為課稅主體了。稅率低并不意味著繳稅少，也就是說有些情況下，小規(guī)模納稅人并不一定節(jié)稅。北京納稅人信息</p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="北京納稅人信息,納稅人" src="https://tyunfile.71360.com/WaterMark/UploadFile/ysmeidi/637394090272004603/3740696.png"></div><p> 2020年5月1日至2020年12月31日，小型微利企業(yè)在2020年剩余申報(bào)期按規(guī)定辦理預(yù)繳申報(bào)后，可以暫緩繳納當(dāng)期的企業(yè)所得稅，延遲至2021年第1個(gè)申報(bào)期內(nèi)一并繳納。小型微利企業(yè)是指符合《國家稅務(wù)總局關(guān)于實(shí)施小型微利企業(yè)普惠性所得稅減免政策有關(guān)問題的公告》（2019年第2號(hào)）規(guī)定條件的企業(yè)。在預(yù)繳申報(bào)時(shí)，小型微利企業(yè)通過填寫預(yù)繳納稅申報(bào)表相關(guān)行次，即可享受小型微利企業(yè)所得稅延緩繳納政策。 </p> <p> 2020年5月1日至2020年12月31日，個(gè)體工商戶在2020年剩余申報(bào)期按規(guī)定辦理個(gè)人所得稅經(jīng)營所得納稅申報(bào)后，可以暫緩繳納當(dāng)期的個(gè)人所得稅，延遲至2021年第1個(gè)申報(bào)期內(nèi)一并繳納。其中，個(gè)體工商戶實(shí)行簡(jiǎn)易申報(bào)的，2020年5月1日至2020年12月31日期間暫不扣劃個(gè)人所得稅，延遲至2021年第1個(gè)申報(bào)期內(nèi)一并劃繳。北京納稅人信息服務(wù)升級(jí)，辦稅更便利，納稅人獲得感明顯增強(qiáng)。</p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="北京納稅人信息,納稅人" src="https://tyunfile.71360.com/WaterMark/UploadFile/ysmeidi/637394090950662228/7512405.png"></div><p> 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？ </p> <p> 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(hào)）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(píng)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> <p> 轉(zhuǎn)登記規(guī)定中累計(jì)銷售額是否包括免稅銷售額？ </p> <p> 答：累計(jì)銷售額包括免稅銷售額。 </p> </p><p> 一般納稅人和小規(guī)模納稅人的區(qū)別，并不是企業(yè)的大小之分，只是在稅務(wù)上面的征收方式不同。 </p> <p> 1、增值稅稅率不同。2019年起一般納稅人的增值稅稅率有三檔：13%、9%、6%；小規(guī)模納稅人增值稅沒有稅率，只有一個(gè)征收率3%，特殊行業(yè)是5%。 </p> <p> 2、計(jì)稅方式不同。一般納稅人增值稅抵扣計(jì)算=銷項(xiàng)稅額-進(jìn)項(xiàng)稅額-減免稅額=應(yīng)納增值稅； </p> <p> 小規(guī)模納稅人增值稅直接計(jì)算=收入*征收率3%。 </p> <p> 3、使用發(fā)票不同。一般納稅人可以自行開具增值稅**發(fā)票和增值稅普通發(fā)票，也可以開具三檔稅率的增值稅發(fā)票，同時(shí)收票方也能抵扣13%-6%的進(jìn)項(xiàng)稅額； </p> <p> 小規(guī)模納稅人自行開具增值稅普通發(fā)票，收票方不能抵扣進(jìn)項(xiàng)稅額； </p> <p> 小規(guī)模需要開具**發(fā)票時(shí)，只能開具3%的專票，收票方能抵扣進(jìn)項(xiàng)稅額。 </p> <p> <br /> 2020年鞏固和拓展減稅降費(fèi)成效，深化增值稅改G再次成為減輕企業(yè)負(fù)擔(dān)“重頭戲”。</p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="北京納稅人信息,納稅人" src="https://tyunfile.71360.com/WaterMark/UploadFile/ysmeidi/637200531025058594/2659889.jpg"></div><p style="text-indent:25px">對(duì)已認(rèn)定為一般納稅人的新辦商貿(mào)零售企業(yè)，但未從事貨物零售業(yè)務(wù)的，應(yīng)取消其一般納稅人資格。一般納稅人注銷或被取消輔導(dǎo)期一般納稅人資格，轉(zhuǎn)為小規(guī)模納稅人時(shí)，其存貨不作進(jìn)項(xiàng)稅額轉(zhuǎn)出處理，其留抵稅額也不予退稅。對(duì)于會(huì)計(jì)核算不健全或未申請(qǐng)辦理一般納稅人認(rèn)定的納稅人，即一般納稅人會(huì)計(jì)核算不健全，不能夠提供準(zhǔn)確稅務(wù)資料的納稅人，或者銷售額超過小規(guī)模納稅人標(biāo)準(zhǔn)（除其他個(gè)人和選擇按小規(guī)模納稅人納稅的非企業(yè)性單位，不經(jīng)常發(fā)生應(yīng)稅行為的企業(yè)外）未申請(qǐng)辦理一般納稅人認(rèn)定手續(xù)的納稅人，都應(yīng)按其銷售額依照增值稅稅率計(jì)算應(yīng)納稅額，同時(shí)不得抵扣進(jìn)項(xiàng)稅額，也不得使用增值稅**發(fā)票。億萬市場(chǎng)主體是穩(wěn)就業(yè)的“頂梁柱”，是穩(wěn)增長(zhǎng)的“發(fā)動(dòng)機(jī)”。北京納稅人信息</p><p style="text-indent:25px">小規(guī)模納稅人是否可以繼續(xù)享受增值稅征收率降低的政策？北京納稅人信息</p><p> 哪些人屬于本公告所稱第1次取得工資、薪金所得的居民個(gè)人？ </p> <p> 《公告》所稱第1次取得工資、薪金所得的居民個(gè)人，是指自納稅年度首月起至新入職時(shí)，沒有取得過工資、薪金所得或者連續(xù)性勞務(wù)報(bào)酬所得的居民個(gè)人。在入職新單位前取得過工資、薪金所得或者按照累計(jì)預(yù)扣法預(yù)扣預(yù)繳過連續(xù)性勞務(wù)報(bào)酬所得個(gè)人所得稅的納稅人不包括在內(nèi)。如果納稅人*是在新入職前偶然取得過勞務(wù)報(bào)酬、稿酬、特許權(quán)使用費(fèi)所得的，則不受影響，仍然可適用該公告規(guī)定。如，納稅人小趙2020年1月到8月份一直未找到工作，沒有取得過工資、薪金所得，*有過一筆8000元的勞務(wù)報(bào)酬且按照單次收入適用20%的預(yù)扣率預(yù)扣預(yù)繳了稅款，9月初找到新工作并開始領(lǐng)薪，那么新入職單位在為小趙計(jì)算并預(yù)扣9月份工資、薪金所得個(gè)人所得稅時(shí)，可以扣除自年初開始計(jì)算的累計(jì)減除費(fèi)用45000元（9個(gè)月×5000元/月）。北京納稅人信息</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(tái)，為全國中小微企業(yè)提供工商注冊(cè)、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(tái)，通過“云+網(wǎng)+端”的大數(shù)據(jù)平臺(tái)，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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