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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(wù)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(wǎng)址: </span></p><p><span>手機: </span>0595-22610045</p><p><span>地址: </span>華大街道高新產(chǎn)業(yè)園區(qū)科技路育成基地辦公樓10樓</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="srtgtls" class="page-proshow02"><p class="title">詳細說明</p><div id="shj2wwx" 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(dāng)有“歷史”的認證方式，認證結(jié)果可以實時確認，但需要納稅人往返稅務(wù)大廳，辦稅成本較高，同時隨著經(jīng)濟發(fā)展，納稅人需要認證的發(fā)票越來越多，辦稅服務(wù)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(wù)遠程反饋認證結(jié)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(shè)備，對小微企業(yè)來說增加了一定負擔(dān)，莆田財務(wù)管理咨詢方法。勾選認證是納稅人登錄特定網(wǎng)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(nèi)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(guān)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，莆田財務(wù)管理咨詢方法，比如說，納稅人A在4月份取得一張增值稅發(fā)票，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，莆田財務(wù)管理咨詢方法。而勾選認證目前的認證期是4月份征收期結(jié)束到5月份納稅人實際申報前兩天，晚為申報期結(jié)束前兩天。特別需要注意的是，在實際申報到申報期結(jié)束的這段時間，納稅人不能進行勾選確認操作?！豆妗返诹鶙l明確了辦理年度匯算的三種方式：即自已辦、單位辦、請人辦。莆田財務(wù)管理咨詢方法</p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="莆田財務(wù)管理咨詢方法,咨詢" src="http://tyunfile.71360.com/UploadFile/qicheng/637208416178330079/3865102.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個月（以1個月為1個納稅期）或者連續(xù)4個季度（以1個季度為1個納稅期）累計銷售額未超過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：無時間要求。轉(zhuǎn)登記日前經(jīng)營期不滿12個月或者4個季度的，按照月（季度）平均銷售額估算累計銷售額，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，累計銷售額該如何計算？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。莆田財務(wù)管理咨詢方法稅務(wù)總局正式明確個人所得稅匯算清繳政策，文件剛剛出臺。</p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="莆田財務(wù)管理咨詢方法,咨詢" src="http://tyunfile.71360.com/UploadFile/qicheng/637208417998808594/2305136.jpg"></div><p style="text-indent:25px"> 對于絕大多數(shù)人的理解，稅務(wù)稽查，稅務(wù)稽查，肯定是稅務(wù)局的稽查工作人員查唄！是這樣么？01首先我們來定義一下具有行使稅務(wù)稽查權(quán)力的人員有哪些。稅務(wù)稽查工作人員都會有對應(yīng)的證件《稅務(wù)檢查證》，在稽查工作中，都會出示。有證的才是稅務(wù)稽查工作人員。政策依據(jù)：2018年第44號《稅務(wù)檢查證管理辦法》02稅務(wù)稽查人員的選派。稅務(wù)稽查人員在稽查局有很多人，到底誰來查你，這個也遵循“隨機”原則。不*查誰要隨機，誰查也是“隨機”的。稽查人員與被查對象有下列關(guān)系之一的，應(yīng)當(dāng)回避，被查對象也有權(quán)要求他們回避。(1)稽查人員與被查當(dāng)事人有近親屬關(guān)系的;(2)稽查人員與被查對象有利害關(guān)系的;(3)稽查人員與被查對象有其他關(guān)系可能影響公正執(zhí)法的。</p><p style="text-indent:25px"> 增值稅一般納稅人取得海關(guān)進口增值稅**繳款書后如需申報抵扣或出口退稅，如何處理？答：根據(jù)《國家稅務(wù)總局關(guān)于增值稅發(fā)票管理等有關(guān)事項的公告》(國家稅務(wù)總局公告2019年第33號)，二、增值稅一般納稅人取得海關(guān)進口增值稅**繳款書(以下簡稱“海關(guān)繳款書”)后如需申報抵扣或出口退稅，按以下方式處理：(一)增值稅一般納稅人取得*注明一個繳款單位信息的海關(guān)繳款書，應(yīng)當(dāng)?shù)卿洷臼?區(qū)、市)增值稅發(fā)票選擇確認平臺(以下簡稱“選擇確認平臺”)查詢、選擇用于申報抵扣或出口退稅的海關(guān)繳款書信息。通過選擇確認平臺查詢到的海關(guān)繳款書信息與實際情況不一致或未查詢到對應(yīng)信息的，應(yīng)當(dāng)上傳海關(guān)繳款書信息，經(jīng)系統(tǒng)稽核比對相符后，納稅人登錄選擇確認平臺查詢、選擇用于申報抵扣或出口退稅的海關(guān)繳款書信息。(二)增值稅一般納稅人取得注明兩個繳款單位信息的海關(guān)繳款書，應(yīng)當(dāng)上傳海關(guān)繳款書信息，經(jīng)系統(tǒng)稽核比對相符后，納稅人登錄選擇確認平臺查詢、選擇用于申報抵扣或出口退稅的海關(guān)繳款書信息。六、本公告條自2019年10月1日起施行，本公告第二條至第五條自2020年2月1日起施行。代理企業(yè)整體稅務(wù)安排、投資項目稅收評估，代理制作涉稅文書。</p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="莆田財務(wù)管理咨詢方法,咨詢" src="http://tyunfile.71360.com/UploadFile/qicheng/637208416178222657/9181377.jpg"></div><p style="text-indent:25px"> 一般納稅人增值稅申報表精簡了廢止部分申報表附列資料：一是廢止原《增值稅納稅申報表附列資料（五）》（以下簡稱《附列資料（五）》）。二是廢止原《營改增稅負分析測算明細表》。納稅人自2019年5月1日起無需填報上述兩張附表。購進不動產(chǎn)允許一次性抵扣了自2019年4月1日起，納稅人取得不動產(chǎn)或者不動產(chǎn)在建工程的進項稅額不再分2年抵扣。此前按照上述規(guī)定尚未抵扣完畢的待抵扣進項稅額，可自2019年4月稅款所屬期起從銷項稅額中抵扣。增值稅加計抵減政策來了自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)期可抵扣進項稅額加計10%，抵減應(yīng)納稅額（以下稱加計抵減政策）。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。不按稅務(wù)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(wù)將對企業(yè)處以每月200元以上的罰款；泉州本土企業(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；莆田財務(wù)管理咨詢方法</p><p style="text-indent:25px"> （1）不按稅務(wù)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(wù)將對企業(yè)處以每月200元以上的罰款，如果超期更長的，將還會加收滯納金；對于情節(jié)嚴重的，稅務(wù)將更具情節(jié)嚴重程度，出于相應(yīng)的更高金額的罰款；（2）連續(xù)3個月不到稅務(wù)登記納稅申報的，稅務(wù)登記將對該企業(yè)的稅務(wù)登記證給于注銷的處理。當(dāng)稅務(wù)登記證被稅務(wù)局注銷之后將不可能再被恢復(fù)，也就是說，企業(yè)的所有證照都會因為稅務(wù)登記證的注銷而相繼作廢。（3）稅務(wù)登記證的注銷而未取得稅務(wù)登記的同意注銷通知書，那么，即使向各個發(fā)證申請注銷，公司的其他所有證件都不能申請注銷而相繼作廢。（4）公司所有股東的身份證信息將被相關(guān)登記收錄，進入黑名單。對以后的、再次投資創(chuàng)業(yè)、出國等都將受到影響。莆田財務(wù)管理咨詢方法</p></p><br /><p>文章來源地址: http://www.cdcfah.com/cp/2697890.html</p></div></div></div></div></div><div id="kebnzqr" class="page-right twoColRt"><div id="273wi8t" class="box01 margin10 clearfix"><h3><a href="http://www.cdcfah.com/cp/">猜你喜歡</a></h3><div id="8dz2yja" class="recomPic likePro"><a href="http://www.cdcfah.com/cp/814588.html"><div><img src="http://tyunfile.71360.com/UpLoadFile/2019/11/1/14/637082168864691056_lgpj_5374157.jpg" alt="福建ZF配件哪家強信息推薦自業(yè)物資供應(yīng)" class="vcenter" 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