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某納稅人2019年4-9月已經(jīng)適用10%加計(jì)抵減政策，并且可以自2019年10月起適用15%加計(jì)抵減政策。2019年12月，該納稅人發(fā)生進(jìn)項(xiàng)稅額轉(zhuǎn)出，該筆進(jìn)項(xiàng)稅額已于2019年10月按15%計(jì)提加計(jì)抵減額。該納稅人應(yīng)如何調(diào)減加計(jì)抵減額？答：適用加計(jì)抵減政策的納稅人，莆田稅務(wù)風(fēng)險(xiǎn)管理咨詢(xún)費(fèi)用，按規(guī)定作進(jìn)項(xiàng)稅額轉(zhuǎn)出的，應(yīng)在進(jìn)項(xiàng)稅額轉(zhuǎn)出當(dāng)期，相應(yīng)調(diào)減加計(jì)抵減額。如果按照15%計(jì)提加計(jì)抵減額的進(jìn)項(xiàng)稅額作進(jìn)項(xiàng)稅額轉(zhuǎn)出，則應(yīng)按照15%相應(yīng)調(diào)減加計(jì)抵減額。因此，該納稅人應(yīng)在12月當(dāng)期按15%相應(yīng)調(diào)減加計(jì)抵減額。機(jī)動(dòng)車(chē)交通強(qiáng)制責(zé)任保險(xiǎn)（交強(qiáng)險(xiǎn)）是否需要繳納印花稅？答：根據(jù)《中華人民印花稅暫行條例》(令第11號(hào))《印花稅稅目稅率表》規(guī)定，莆田稅務(wù)風(fēng)險(xiǎn)管理咨詢(xún)費(fèi)用，財(cái)產(chǎn)保險(xiǎn)合同印花稅征稅范圍包括財(cái)產(chǎn)、責(zé)任、保證、信用等保險(xiǎn)合同。立合同人按保險(xiǎn)費(fèi)收入千分之一貼花。單據(jù)作為合同使用的，按合同貼花。交強(qiáng)險(xiǎn)屬于財(cái)產(chǎn)保險(xiǎn)，應(yīng)按上述規(guī)定繳納印花稅，莆田稅務(wù)風(fēng)險(xiǎn)管理咨詢(xún)費(fèi)用。有的納稅人認(rèn)為有生意時(shí)要填報(bào)申報(bào)表，而沒(méi)有生意或是不達(dá)起征點(diǎn)就無(wú)需申報(bào)了。莆田稅務(wù)風(fēng)險(xiǎn)管理咨詢(xún)費(fèi)用</p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="莆田稅務(wù)風(fēng)險(xiǎn)管理咨詢(xún)費(fèi)用,咨詢(xún)" src="http://tyunfile.71360.com/UploadFile/qicheng/637208416178193360/7993162.jpg"></div><p style="text-indent:25px"> 企業(yè)的應(yīng)繳納稅額如果你的企業(yè)增值稅額與企業(yè)毛利不匹配；如果你的企業(yè)期末存貨與留底稅金不匹配；如果你的企業(yè)繳納了地稅附加稅費(fèi)，但與國(guó)稅增值稅比對(duì)不一致；如果你的企業(yè)實(shí)收資本增資了，而印花稅卻為0；如果你的企業(yè)增值稅額偏低；如果你的企業(yè)所得稅貢獻(xiàn)率長(zhǎng)期偏低；如果你的企業(yè)應(yīng)納稅額變動(dòng)太大……以上問(wèn)題，金稅三期都會(huì)識(shí)別出來(lái)的。前四個(gè)維度都能識(shí)別出異常，而應(yīng)納稅額就是有以上的數(shù)據(jù)為基礎(chǔ)計(jì)算出來(lái)的，所以金稅三期通過(guò)比對(duì)你的收入、成本、利潤(rùn)、庫(kù)存、資產(chǎn)資本、國(guó)地稅數(shù)據(jù)、往期稅收數(shù)據(jù)等來(lái)判定出企業(yè)應(yīng)納稅額的異常。以上問(wèn)題，金稅三期都會(huì)識(shí)別出來(lái)的。金稅三期通過(guò)比對(duì)你的收入、成本、利潤(rùn)、庫(kù)存、資產(chǎn)資本、國(guó)地稅數(shù)據(jù)、往期稅收數(shù)據(jù)等來(lái)判定出企業(yè)應(yīng)納稅額的異常。莆田稅務(wù)風(fēng)險(xiǎn)管理咨詢(xún)費(fèi)用納稅人可以自行辦理年度匯算。</p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="莆田稅務(wù)風(fēng)險(xiǎn)管理咨詢(xún)費(fèi)用,咨詢(xún)" src="http://tyunfile.71360.com/UploadFile/qicheng/637208416178310547/7720056.jpg"></div><p style="text-indent:25px">某納稅人2019年7月設(shè)立并登記為一般納稅人，7月至9月生活服務(wù)銷(xiāo)售額占比55%，現(xiàn)代服務(wù)銷(xiāo)售額占比10%。該納稅人在2019年應(yīng)如何適用加計(jì)抵減政策？答：按照《財(cái)政部稅務(wù)總局海關(guān)總署關(guān)于深化增值稅有關(guān)政策的公告》(財(cái)政部稅務(wù)總局海關(guān)總署公告2019年第39號(hào))的規(guī)定，2019年4月1日后設(shè)立的納稅人，自設(shè)立之日起3個(gè)月的實(shí)際銷(xiāo)售額確定是否適用10%加計(jì)抵減政策，并自登記為一般納稅人之日起適用。因此，由于該納稅人7月至9月的生活服務(wù)和現(xiàn)代服務(wù)銷(xiāo)售額占比超過(guò)50%，因此，該納稅人在7月至9月可適用10%加計(jì)抵減政策。按照《財(cái)政部稅務(wù)總局關(guān)于明確生活業(yè)增值稅加計(jì)抵減政策的公告》(財(cái)政部稅務(wù)總局公告2019年第87號(hào))的規(guī)定，2019年9月30日前設(shè)立的納稅人，以2018年10月至2019年9月期間的銷(xiāo)售額確定是否適用15%加計(jì)抵減政策。因此，由于該納稅人7月至9月提供生活服務(wù)的銷(xiāo)售額占比超過(guò)50%，因此，該納稅人在10月至12月可適用15%加計(jì)抵減政策。</p><p style="text-indent:25px"> 境內(nèi)無(wú)住所個(gè)人的居住時(shí)間如何計(jì)算？答：根據(jù)《財(cái)政部稅務(wù)總局關(guān)于在中國(guó)境內(nèi)無(wú)住所的個(gè)人居住時(shí)間判定標(biāo)準(zhǔn)的公告》(財(cái)政部稅務(wù)總局公告2019年第34號(hào))條規(guī)定，無(wú)住所個(gè)人一個(gè)納稅年度在中國(guó)境內(nèi)累計(jì)居住滿(mǎn)183天的，如果此前六年在中國(guó)境內(nèi)每年累計(jì)居住天數(shù)都滿(mǎn)183天而且沒(méi)有任何一年單次離境超過(guò)30天，該納稅年度來(lái)源于中國(guó)境內(nèi)、境外所得應(yīng)當(dāng)繳納個(gè)人所得稅;如果此前六年的任一年在中國(guó)境內(nèi)累計(jì)居住天數(shù)不滿(mǎn)183天或者單次離境超過(guò)30天，該納稅年度來(lái)源于中國(guó)境外且由境外單位或者個(gè)人支付的所得，免予繳納個(gè)人所得稅。前款所稱(chēng)此前六年，是指該納稅年度的前一年至前六年的連續(xù)六個(gè)年度，此前六年的起始年度自2019年(含)以后年度開(kāi)始計(jì)算。第二條規(guī)定，無(wú)住所個(gè)人一個(gè)納稅年度內(nèi)在中國(guó)境內(nèi)累計(jì)居住天數(shù)，按照個(gè)人在中國(guó)境內(nèi)累計(jì)停留的天數(shù)計(jì)算。在中國(guó)境內(nèi)停留的當(dāng)天滿(mǎn)24小時(shí)的，計(jì)入中國(guó)境內(nèi)居住天數(shù)，在中國(guó)境內(nèi)停留的當(dāng)天不足24小時(shí)的，不計(jì)入中國(guó)境內(nèi)居住天數(shù)。第三條規(guī)定，本公告自2019年1月1日起施行。招待費(fèi)、廣告費(fèi)等還要時(shí)刻關(guān)注是否超所得稅扣除限額。</p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="莆田稅務(wù)風(fēng)險(xiǎn)管理咨詢(xún)費(fèi)用,咨詢(xún)" src="http://tyunfile.71360.com/UploadFile/qicheng/637208417998769532/2886046.jpg"></div><p style="text-indent:25px"> 增值稅發(fā)票開(kāi)具從發(fā)票開(kāi)具來(lái)看，增值稅一般納稅人可以自行開(kāi)具增值稅**發(fā)票和增值稅普通發(fā)票、增值稅電子普通發(fā)票。增值稅小規(guī)模納稅人只能自行開(kāi)具增值稅普通發(fā)票、增值稅電子普通發(fā)票，若對(duì)方需要增值稅**發(fā)票，需要向稅務(wù)申請(qǐng)。其他納稅人如自然人，同樣只能通過(guò)方式開(kāi)具增值稅**發(fā)票和增值稅普通發(fā)票。從受票方來(lái)說(shuō)，增值稅**發(fā)票只能開(kāi)具給除自然人外的增值稅納稅人，而增值稅普通發(fā)票可以開(kāi)具給所有的受票對(duì)象。增值稅**發(fā)票認(rèn)證增值稅**發(fā)票認(rèn)證是指通過(guò)增值稅發(fā)票稅控系統(tǒng)對(duì)增值稅發(fā)票所包含的數(shù)據(jù)進(jìn)行識(shí)別、確認(rèn)。一般情況下，采用一般計(jì)稅方法的增值稅一般納稅人取得增值稅**發(fā)票以后，需在180日內(nèi)進(jìn)行認(rèn)證，并在認(rèn)證通過(guò)的次月按照增值稅有關(guān)規(guī)定據(jù)以抵扣增值稅進(jìn)項(xiàng)稅額。增值稅一般納稅人取得增值稅普通發(fā)票，不得進(jìn)行進(jìn)項(xiàng)抵扣。增值稅小規(guī)模納稅人沒(méi)有進(jìn)項(xiàng)抵扣的概念，所以也不需要取得增值稅**發(fā)票和進(jìn)行認(rèn)證工作。代理各個(gè)稅種的納稅申報(bào)，代理企業(yè)納稅情況自查及代理記賬清算各種稅款業(yè)務(wù);莆田稅務(wù)風(fēng)險(xiǎn)管理咨詢(xún)熱線</p><p style="text-indent:25px">公司出現(xiàn)發(fā)票管理系統(tǒng)發(fā)現(xiàn)一個(gè)單位的發(fā)票用量明顯增多；莆田稅務(wù)風(fēng)險(xiǎn)管理咨詢(xún)費(fèi)用</p><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(guó)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(wèn)題的公告》（國(guó)家稅務(wù)總局公告2019年第4號(hào)）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(xiāo)售額未超過(guò)500萬(wàn)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(wú)時(shí)間要求。轉(zhuǎn)登記日前經(jīng)營(yíng)期不滿(mǎn)12個(gè)月或者4個(gè)季度的，按照月（季度）平均銷(xiāo)售額估算累計(jì)銷(xiāo)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(xiāo)售額該如何計(jì)算？答：累計(jì)應(yīng)稅銷(xiāo)售額計(jì)算，應(yīng)按照《增值稅一般納稅人登記管理辦法》（國(guó)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(xiāo)售額、稽查查補(bǔ)銷(xiāo)售額、納稅評(píng)估調(diào)整銷(xiāo)售額。而銷(xiāo)售服務(wù)、無(wú)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(xiāo)售額按未扣除之前的銷(xiāo)售額計(jì)算。此外，納稅人偶然發(fā)生的銷(xiāo)售無(wú)形資產(chǎn)、轉(zhuǎn)讓不動(dòng)產(chǎn)的銷(xiāo)售額，不計(jì)入應(yīng)稅行為年應(yīng)稅銷(xiāo)售額。莆田稅務(wù)風(fēng)險(xiǎn)管理咨詢(xún)費(fèi)用</p></p><br /><p>文章來(lái)源地址: 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