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class="wrap clearfix"><section class="container clearfix tcPro"><section class="home-main container clearfix"><div id="dkc8bdk" class="twoCol"><div id="2bikzvx" class="page-proshow clearfix"><p class="current"> 當(dāng)前位置:<a href="http://www.cdcfah.com/">首頁?<a href="http://www.cdcfah.com/cp/">產(chǎn)品供應(yīng)</a>?<a 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/">財務(wù)咨詢</a>?山東納稅人認(rèn)定標(biāo)準(zhǔn) 來電咨詢優(yōu)商美地云產(chǎn)業(yè)園供應(yīng)</p><div id="ds2hov8" class="leftbox clearfix"><h1>山東納稅人認(rèn)定標(biāo)準(zhǔn) 來電咨詢優(yōu)商美地云產(chǎn)業(yè)園供應(yīng)</h1><div id="yskrt2o" class="proBig"><div id="txph2s2" class="bigimg"><div><p class="pic"><img src="https://tyunfile.71360.com/WaterMark/UploadFile/ysmeidi/637200532287373047/851783.jpg" class="vcenter" onerror="javascript:this.src='/static/new_net_01/images/nopic.jpg';"></p></div></div><div id="qfcelsp" class="smallimg"><div><p class="pic"><img src="https://tyunfile.71360.com/WaterMark/UploadFile/ysmeidi/637200532287373047/851783.jpg" class="vcenter" onerror="javascript:this.src='/static/new_net_01/images/nopic.jpg';"></p></div></div></div><div id="pelxzln" class="content"><p><span>需求數(shù)量：</span>0</p><p><span>價格要求：</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>山東納稅人認(rèn)定標(biāo)準(zhǔn),納稅人</p><p><span>***更新：</span>2020-12-28 08:06:02</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="8ya8ac8" 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: </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="333frjf" class="page-proshow02"><p class="title">詳細(xì)說明</p><div id="w7biahj" class="box"><p><p> 不予認(rèn)定下列納稅人不辦理一般納稅人資格認(rèn)定： </p> <p> 1．按照政策規(guī)定，選擇按照小規(guī)模納稅人納稅的； </p> <p> 2．年應(yīng)稅銷售額超過規(guī)定標(biāo)準(zhǔn)的其他個人。 </p> <p> 認(rèn)定程序: </p> <p> 1．納稅人向主管稅務(wù)機關(guān)填報《增值稅一般納稅人登記表》（附，如實填寫固定生產(chǎn)經(jīng)營場所等信息，并提供稅務(wù)登記證件）； </p> <p> 2．納稅人填報內(nèi)容與稅務(wù)登記信息一致的，主管稅務(wù)機關(guān)當(dāng)場登記； </p> <p> 3．納稅人填報內(nèi)容與稅務(wù)登記信息不一致，山東納稅人認(rèn)定標(biāo)準(zhǔn)，山東納稅人認(rèn)定標(biāo)準(zhǔn)，或者不符合填列要求的，稅務(wù)機關(guān)應(yīng)當(dāng)場告知納稅人需要補正的內(nèi)容，山東納稅人認(rèn)定標(biāo)準(zhǔn)。除了規(guī)定不能開專票的情形，小規(guī)模納稅人是可以取得專票的。山東納稅人認(rèn)定標(biāo)準(zhǔn)</p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="山東納稅人認(rèn)定標(biāo)準(zhǔn),納稅人" src="https://tyunfile.71360.com/WaterMark/UploadFile/ysmeidi/637200532287373047/851783.jpg"></div><p> 小規(guī)模納稅人免征增值稅政策的適用對象如何界定？ </p> <p> 答：此次提高增值稅小規(guī)模納稅人免稅標(biāo)準(zhǔn)，政策適用對象就是年應(yīng)稅銷售額500萬元以下的小規(guī)模納稅人，并無其他標(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)沒有對應(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)自己的實際經(jīng)營情況選擇實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穩(wěn)定，納稅人一經(jīng)選擇，一個會計年度內(nèi)不能變更。這里的一個會計年度，是指會計上所說的1—12月，而不是自選擇之日起順延一年的意思。納稅人在每個會計年度內(nèi)的任意時間均可以向主管稅務(wù)機關(guān)提出，選擇變更其納稅期限，但納稅人一旦選擇變更納稅期限后，當(dāng)年12月31日前不得再次變更。山東納稅人認(rèn)定標(biāo)準(zhǔn)那么注冊公司是選擇一般納稅人還是小規(guī)模納稅人？</p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="山東納稅人認(rèn)定標(biāo)準(zhǔn),納稅人" src="https://tyunfile.71360.com/WaterMark/UploadFile/ysmeidi/637394090183950150/7867352.png"></div><p> 一般納稅人轉(zhuǎn)登記為小規(guī)模納稅人，累計銷售額該如何計算？ </p> <p> 答：累計應(yīng)稅銷售額計算，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，包括納稅申報銷售額、稽查查補銷售額、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算。此外，納稅人偶然發(fā)生的銷售無形資產(chǎn)、轉(zhuǎn)讓不動產(chǎn)的銷售額，不計入應(yīng)稅行為年應(yīng)稅銷售額。 </p> <p> <p> 轉(zhuǎn)登記規(guī)定中累計銷售額是否包括免稅銷售額？ </p> <p> 答：累計銷售額包括免稅銷售額。 </p> </p><p style="text-indent:25px">個人所得稅，納稅人是公民個人或家庭。企業(yè)所得稅，納稅人只能是企業(yè)單位。根據(jù)實際需要，可以從不同角度對納稅人進(jìn)行分類，如按國民經(jīng)濟(jì)部門可分為工業(yè)、農(nóng)業(yè)、商業(yè)、機關(guān)、**等：按國籍可分為中國人和外國人等。對納稅人進(jìn)行合理分類，有利于體現(xiàn)稅收政策中合理負(fù)擔(dān)和區(qū)別對待的原則，協(xié)調(diào)國民經(jīng)濟(jì)各部門、各層次的關(guān)系。負(fù)稅人與納稅人是兩個不同概念。當(dāng)納稅人繳納的稅款是自己負(fù)擔(dān)時，納稅人與負(fù)稅人是一致的。當(dāng)納稅人通過一走途徑將稅款轉(zhuǎn)嫁他人負(fù)擔(dān)時，納稅人就不是負(fù)稅人。納稅人登記為一般納稅人后，不得轉(zhuǎn)為小規(guī)模納稅人，國家稅務(wù)總局另有規(guī)定的除外。</p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="山東納稅人認(rèn)定標(biāo)準(zhǔn),納稅人" src="https://tyunfile.71360.com/WaterMark/UploadFile/ysmeidi/637394091167405479/3894661.png"></div><p> 在中國境內(nèi)銷售貨物或者提供加工、修理修配勞務(wù)以及進(jìn)口貨物的單位和個人為增值稅的納稅人。按照經(jīng)營規(guī)模的大小和會計核算健全與否等標(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施細(xì)則對一般納稅人和小規(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，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具備以下幾個條件： </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)生在我國境內(nèi)。境內(nèi)銷售貨物，是指貨物的起運地或所在地在境內(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> 小規(guī)模納稅人享受復(fù)工復(fù)業(yè)增值稅優(yōu)惠政策，如何開具發(fā)票？山東納稅人認(rèn)定標(biāo)準(zhǔn)</p><p style="text-indent:25px">“十三五”時期，我國減稅降費政策紅利的釋放，讓數(shù)千萬市場主體活力得到進(jìn)一步激發(fā)。山東納稅人認(rèn)定標(biāo)準(zhǔn)</p><p> 增值稅納稅人的基本規(guī)定： </p> <p> （一）納稅人 </p> <p> 在境內(nèi)銷售貨物或者提供加工、修理修配勞務(wù)以及進(jìn)口貨物的單位和個人，為增值稅的納稅人。 </p> <p> 單位租賃或者承包給其他單位或者個人經(jīng)營的，以承租人或者承包人為納稅人。 </p> <p> 報關(guān)進(jìn)口貨物的納稅人是進(jìn)口貨物收貨人或報關(guān)進(jìn)口單位。代理進(jìn)口的，以海關(guān)完稅憑證（**繳款書）上的納稅人為增值稅的納稅人。 </p> <p> （二）扣繳義務(wù)人 </p> <p> 境外的單位或者個人在境內(nèi)提供應(yīng)稅勞務(wù)，在境內(nèi)未設(shè)有經(jīng)營機構(gòu)的，以其境內(nèi)代理人為扣繳義務(wù)人；在境內(nèi)沒有代理人的，以購買方為扣繳義務(wù)人。山東納稅人認(rèn)定標(biāo)準(zhǔn)</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、物流運輸、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，實現(xiàn)互利共贏。 </p></p><br /><p>文章來源地址: http://www.cdcfah.com/cp/2599290.html</p></div></div></div></div></div><div id="b9g3x2o" class="page-right twoColRt"><div id="pmoqszl" class="box01 margin10 clearfix"><h3><a 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