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href="http://www.cdcfah.com/cp/second-swfw_zixunfuwu/">咨詢服務</a>?<a href="http://www.cdcfah.com/cp/third-zixunfuwu_caiwuzixun/">財務咨詢</a>?泉州教育企業(yè)管理咨詢泉州市啟程財務咨詢供應</p><div id="begn3ry" class="leftbox clearfix"><h1>泉州教育企業(yè)管理咨詢泉州市啟程財務咨詢供應</h1><div id="qzbn3d7" class="proBig"><div id="jwn8jqr" class="bigimg"><div><p class="pic"><img src="http://tyunfile.71360.com/UploadFile/qicheng/637208417998857422/60247.jpg" class="vcenter" onerror="javascript:this.src='/static/new_net_01/images/nopic.jpg';"></p></div></div><div id="qo3riuv" class="smallimg"><div><p class="pic"><img src="http://tyunfile.71360.com/UploadFile/qicheng/637208417998857422/60247.jpg" class="vcenter" onerror="javascript:this.src='/static/new_net_01/images/nopic.jpg';"></p></div></div></div><div id="834fhtf" class="content"><p><span>需求數量：</span>0</p><p><span>價格要求：</span>面議</p><p><span>所在地：</span>福建省</p><p><span>包裝要求：</span><span style="color: #f30;"></span></p><p><span>產品關鍵詞：</span>泉州教育企業(yè)管理咨詢,咨詢</p><p><span>***更新：</span>2021-01-03 01:04:51</p><p><span id="click" >瀏覽次數：1次</span></p><a rel="nofollow" class="button">聯(lián)系我們</a></div></div><div id="7fyzls7" class="rightbox"><h3>公司基本資料信息</h3><p style="border:0;"><a rel="nofollow">泉州市啟程財務咨詢有限公司</a></p><p><span>聯(lián)系人：</span>徐總</p><p><span>郵箱: </span>273473824@qq.com</p><p><span>電話: </span>18606955277</p><p><span>傳真: </span>0595_</p><p><span>網址: </span></p><p><span>手機: </span>0595-22610045</p><p><span>地址: </span>華大街道高新產業(yè)園區(qū)科技路育成基地辦公樓10樓</p><p>[當前離線] <a rel="nofollow"> [加為商友] </a><a rel="nofollow"> [發(fā)送信件] </a></p></div></div><div id="s7tpmyp" class="page-proshow02"><p class="title">詳細說明</p><div id="ico3qxe" class="box"><p><p style="text-indent:25px"> 增值稅**發(fā)票認證的三種方式各具特色：上門認證是相當有“歷史”的認證方式，認證結果可以實時確認，但需要納稅人往返稅務大廳，辦稅成本較高，同時隨著經濟發(fā)展，納稅人需要認證的發(fā)票越來越多，辦稅服務廳排隊等候的時間也不斷增長。遠程認證是納稅人自行掃描、上傳**發(fā)票票面信息，稅務遠程反饋認證結果信息的認證方式，但該認證方式需要納稅人自行購買掃描儀等設備，對小微企業(yè)來說增加了一定負擔。勾選認證是納稅人登錄特定網址，以查詢和逐票勾選（支持同時勾選多份發(fā)票）的操作方式，選擇次月征收期內用于申報抵扣的增值稅進項發(fā)票清單信息的方式，實現(xiàn)“取消認證”功能，對納稅人來說簡單便捷且不需要增加額外成本。同時，需要關注的是，上門認證和遠程認證的認證期是以自然月為劃分的，比如說，納稅人A在4月份取得一張增值稅發(fā)票，泉州教育企業(yè)管理咨詢，他要抵扣的話，采用上述認證方式就必須在4月1日至30日期間完成認證，泉州教育企業(yè)管理咨詢。而勾選認證目前的認證期是4月份征收期結束到5月份納稅人實際申報前兩天，晚為申報期結束前兩天。特別需要注意的是，泉州教育企業(yè)管理咨詢，在實際申報到申報期結束的這段時間，納稅人不能進行勾選確認操作。不按稅務局的規(guī)定時限納稅申報的，情節(jié)較輕的，除補繳稅款外，稅務將對企業(yè)處以每月200元以上的罰款；泉州教育企業(yè)管理咨詢</p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="泉州教育企業(yè)管理咨詢,咨詢" src="http://tyunfile.71360.com/UploadFile/qicheng/637208417998857422/60247.jpg"></div><p style="text-indent:25px"> 15%加計抵減政策與10%加計抵減政策相比，適用主體有什么區(qū)別？答：《財政部稅務總局海關總署關于深化增值稅有關政策的公告》(財政部稅務總局海關總署公告2019年第39號)規(guī)定，適用10%加計抵減政策的生產、生活業(yè)納稅人，是指提供郵政服務、電信服務、現(xiàn)代服務、生活服務銷售額占全部銷售額的比重超過50%的納稅人。《財政部稅務總局關于明確生活業(yè)增值稅加計抵減政策的公告》(財政部稅務總局公告2019年第87號)規(guī)定，適用15%加計抵減政策的生活業(yè)納稅人，是指提供生活服務銷售額占全部銷售額的比重超過50%的納稅人。舉例說明，納稅人A郵政服務銷售額占比為5%，電信服務銷售額占比10%，現(xiàn)代服務銷售額占比20%，生活服務銷售額占比30%，貨物銷售額占比35%。納稅人B現(xiàn)代服務業(yè)銷售額占比10%，生活服務銷售額占比55%，金融服務銷售額35%。由于納稅人A和納稅人B的四項服務銷售額占比均超過50%，因此納稅人A和納稅人B都可以適用10%加計抵減政策。自2019年10月1日起，由于納稅人B的生活服務銷售額占比超過50%，可以適用更為優(yōu)惠的15%加計抵減政策;泉州教育企業(yè)管理咨詢建立企業(yè)納稅核算體系用辦稅制度，為企業(yè)設計財務制度。</p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="泉州教育企業(yè)管理咨詢,咨詢" src="http://tyunfile.71360.com/UploadFile/qicheng/637208416178193360/192495.jpg"></div><p style="text-indent:25px"> 增值稅免稅標準提高后，文化事業(yè)建設費的標準是否提高？文化事業(yè)建設費是否適用按月10萬元按季30萬元的規(guī)定？答：小規(guī)模納稅人免稅標準為2萬元時，小規(guī)模納稅人中月銷售額不超過2萬元的繳費義務人，同時免征文化事業(yè)建設費。小規(guī)模納稅人免稅標準提高至3萬元后，對月銷售額不超過3萬元的繳費義務人，同時免征文化事業(yè)建設費，但此項政策有明確的執(zhí)行期限，并已于2017年12月31日到期停止執(zhí)行。小規(guī)模納稅人免稅標準提高至10萬元后，沒有出臺提高免征文化事業(yè)建設費標準的文件。因此，目前執(zhí)行月銷售額不超過2萬元免征文化事業(yè)建設費的政策。按月納稅的小規(guī)模納稅人上月發(fā)生的銷售在本月發(fā)生銷售退回，本月實際銷售額超10萬元，如何確定本月銷售額能否享受增值稅免征優(yōu)惠？答：按照現(xiàn)行政策規(guī)定，納稅人適用簡易計稅方法計稅的，因銷售退回而退還給購買方的銷售額，應當從當期銷售額中扣減。因此，發(fā)生銷售退回的小規(guī)模納稅人，應以本期實際銷售額扣減銷售退回相應的銷售額，確定是否適用10萬元以下免稅政策。</p><p style="text-indent:25px"> 某納稅人2019年4-9月已經適用10%加計抵減政策，并且可以自2019年10月起適用15%加計抵減政策。2019年10月，該納稅人發(fā)生進項稅額轉出，該筆進項稅額已于2019年6月按10%計提加計抵減額。該納稅人應如何調減加計抵減額？答：適用加計抵減政策的納稅人，按規(guī)定作進項稅額轉出的，應在進項稅額轉出當期，相應調減加計抵減額。如果按照10%計提加計抵減額的進項稅額作進項稅額轉出，即使該納稅人現(xiàn)已適用15%加計抵減政策，仍只需要按照10%相應調減加計抵減額。因此，該納稅人應在10月當期按10%相應調減加計抵減額。某納稅人2019年4-9月已經適用10%加計抵減政策，并且可以自2019年10月起適用15%加計抵減政策。2019年12月，該納稅人發(fā)生進項稅額轉出，該筆進項稅額已于2019年10月按15%計提加計抵減額。該納稅人應如何調減加計抵減額？答：適用加計抵減政策的納稅人，按規(guī)定作進項稅額轉出的，應在進項稅額轉出當期，相應調減加計抵減額。如果按照15%計提加計抵減額的進項稅額作進項稅額轉出，則應按照15%相應調減加計抵減額。因此，該納稅人應在12月當期按15%相應調減加計抵減額。單據不齊(應附而未付)、簽字不全，退回報銷人補充完善。</p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="泉州教育企業(yè)管理咨詢,咨詢" src="http://tyunfile.71360.com/UploadFile/qicheng/637208418434619141/178502.jpg"></div><p style="text-indent:25px"> 1.企業(yè)的收入如果你的企業(yè)少記了銷售收入或是隱匿了一部分銷售收入，那么，金稅三期可通過你的成本和費用來比對你的利潤是否為負數，或是比對你開具出去的發(fā)票，收到的貨款數額以及賣出的商品，或者進一步通過大數據，查詢與你交易的下游企業(yè)的相關賬本數據，比對出異常。2.企業(yè)的成本費用如果你的企業(yè)長期購進原材料或商品時暫估入庫；如果你的企業(yè)購進原材料或商品為了價格低一點而不索要發(fā)票；如果你的企業(yè)計提了費用而遲遲沒有費用發(fā)票……3.企業(yè)的利潤如果你的企業(yè)的利潤表中的利潤總額與企業(yè)所得稅申報表中的利潤總額不一致；如果你想"財不露白"，將利潤少報一部分……金稅三期大數據是可以得到你所有的收入信息和成本信息的，而利潤就是收入減去成本，算出你的利潤不會是什么難事，所以若你的利潤不一致或是少報了，都會被輕易查出來。企業(yè)收到手續(xù)費，屬于企業(yè)所得稅應稅收入范疇，應確認收入；泉州教育企業(yè)管理咨詢</p><p style="text-indent:25px">企業(yè)免征增值稅政策的，不得開具增值稅**發(fā)票；泉州教育企業(yè)管理咨詢</p><p style="text-indent:25px">哪些人需要辦理年度匯算？分為退稅、補稅兩類。一類是預繳稅額高于應納稅額，需要申請退稅的納稅人。只要納稅人因為平時扣除不足或未申報扣除等原因導致多預繳了稅款，無論收入高低，無論退稅額多少，納稅人都可以申請退稅。實踐中有一些比較典型的情形，將產生或者可能產生退稅，主要如下：，但平時預繳過個人所得稅的；，但預繳稅款時沒有申報扣除的；例：某納稅人每月工資1萬元、個人繳付“三險一金”2000元，有兩個上小學的孩子，按規(guī)定可以每月享受2000元(全年24000元)的子女教育專項附加扣除。但因其在預繳環(huán)節(jié)未填報，使得計算個稅時未減除子女教育專項附加扣除，全年預繳個稅1080元。其在年度匯算時填報了相關信息后可補充扣除24000元，扣除后全年應納個稅360元，按規(guī)定其可以申請退稅720元。泉州教育企業(yè)管理咨詢</p></p><br /><p>文章來源地址: 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