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class="bigimg"><div><p class="pic"><img src="https://tyunfile.71360.com/WaterMark/UploadFile/ysmeidi/637394101234339871/2388423.png" class="vcenter" onerror="javascript:this.src='/static/new_net_01/images/nopic.jpg';"></p></div></div><div id="87bx9zq" class="smallimg"><div><p class="pic"><img src="https://tyunfile.71360.com/WaterMark/UploadFile/ysmeidi/637394101234339871/2388423.png" class="vcenter" onerror="javascript:this.src='/static/new_net_01/images/nopic.jpg';"></p></div></div></div><div id="25grvb4" 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>湖南個體戶核定征收,核定征收</p><p><span>***更新：</span>2021-01-04 07:05:55</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="wu2p3ho" 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="c8awiul" class="page-proshow02"><p class="title">詳細說明</p><div id="3bsu7mi" class="box"><p><p> （一）《稅收征收管理法》是個人所得稅核定征收的法律依據(jù)，規(guī)定了稅務(wù)機關(guān)有權(quán)核定應(yīng)納稅額的情形。 </p> <p> 征管法第三十五條規(guī)定，納稅人有下列情形之一的，稅務(wù)機關(guān)有權(quán)核定其應(yīng)納稅額： </p> <p> 1.依照法律、行政法規(guī)的規(guī)定可以不設(shè)置帳簿的； </p> <p> 2.依照法律、行政法規(guī)的規(guī)定應(yīng)當設(shè)置帳簿但未設(shè)置的； </p> <p> 3.擅自銷毀帳簿或者拒不提供納稅資料的； </p> <p> 4.雖設(shè)置帳簿，但帳目混亂或者成本資料、收入憑證、費用憑證殘缺不全，難以查帳的； </p> <p> 5.發(fā)生納稅義務(wù)，未按照規(guī)定的期限辦理納稅申報，經(jīng)稅務(wù)機關(guān)責令限期申報，湖南個體戶核定征收，逾期仍不申報的； </p> <p> 6.納稅人申報的計稅依據(jù)明顯偏低，湖南個體戶核定征收，又無正當理由的，湖南個體戶核定征收。 </p> <p> 稅務(wù)機關(guān)核定應(yīng)納稅額的具體程序和方法由稅務(wù)主管部門規(guī)定。 </p> <p> （二）《個人所得稅法實施條例》是個人所得稅核定征收的法規(guī)依據(jù)。 </p> <p> 條例第十五條第三款規(guī)定了納稅人從事生產(chǎn)、經(jīng)營活動，未提供完整、準確的納稅資料，不能正確計算應(yīng)納稅所得額的，由主管稅務(wù)機關(guān)核定應(yīng)納稅所得額或者應(yīng)納稅額。過去五年，比較大規(guī)模的稅改當屬營業(yè)稅改征增值稅，增值稅是中國第1大稅種。湖南個體戶核定征收</p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="湖南個體戶核定征收,核定征收" src="https://tyunfile.71360.com/WaterMark/UploadFile/ysmeidi/637394101234339871/2388423.png"></div><p> 財政把更多資源讓渡給市場主體，有利于激發(fā)市場主體活力、培育內(nèi)生動力，切實發(fā)揮宏觀政策逆周期調(diào)節(jié)作用。2019年減稅降費規(guī)模占GDP比重超過2%，拉動當年GDP增長0.8個百分點，制造業(yè)和小微企業(yè)是ZUI主要受益者。 </p> <p> 今年，中國又出臺了多項減稅降費政策，對沖**影響，支持市場主體。一季度，中國GDP下降6.8%，二季度增長3.2%，三季度增長4.9%，**季度累計同比增長0.7%。中國財政科學(xué)研究院研究員白景明表示，亮眼的經(jīng)濟表現(xiàn)與減稅降費等積極財政政策關(guān)聯(lián)密切。江西合伙企業(yè)核定征收把減稅降費政策落到企業(yè)，在經(jīng)濟下行壓力下有力鼓舞了市場主體發(fā)展信心。</p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="湖南個體戶核定征收,核定征收" src="https://tyunfile.71360.com/WaterMark/UploadFile/ysmeidi/637200776069892579/8648271.jpg"></div><p> 實行核定應(yīng)稅所得率方式的納稅人，主管稅務(wù)機關(guān)根據(jù)納稅人應(yīng)納稅額的大小確定納稅人按月或者按季度預(yù)繳，年終匯算清繳。預(yù)繳方法一經(jīng)確定，一個納稅年度內(nèi)不得改變。納稅人應(yīng)依照確定的應(yīng)稅所得率計算納稅期間實際應(yīng)繳納的稅額，進行預(yù)繳。按實際數(shù)額預(yù)繳有困難的，經(jīng)主管稅務(wù)機關(guān)同意，可按上一年度應(yīng)納稅額的1/12或1/4預(yù)繳，或者按經(jīng)主管稅務(wù)機關(guān)認可的其他方法預(yù)繳。納稅人預(yù)繳稅款或年終進行匯算清繳時，應(yīng)按規(guī)定填寫《企業(yè)所得稅月(季)度預(yù)繳納稅申報表(b類)》，在規(guī)定的納稅申報時限內(nèi)報送主管稅務(wù)機關(guān)。企業(yè)經(jīng)營多業(yè)的，無論其經(jīng)營項目是否單獨核算，均由主管稅務(wù)機關(guān)根據(jù)其主營項目，核定其適用某一行業(yè)的應(yīng)稅所得率。 </p> <p> <br /> </p><p> 個人獨資企業(yè)，簡稱獨資企業(yè)，是指由一個自然人投資，全部資產(chǎn)為投資人所有的營利性經(jīng)濟組織。獨資企業(yè)是一種存在已久古老的企業(yè)形式，至今仍運用于商業(yè)經(jīng)營中，其典型特征是個人出資、個人經(jīng)營。 </p> <p> 一般而言，利潤較高的行業(yè)的個人獨資企業(yè)采取核定征收可以降低實際稅負。因為核定的應(yīng)稅所得率是確定的，如果實行查帳征收方式，交納的所得稅相對要高于核定征收方式計算的稅額，且對納稅人來說，核定征收計算簡單，方便而省事。 </p> <p> 依法誠信納稅是納稅人的義務(wù)和責任，企業(yè)節(jié)稅方式有很多，然而合理報稅才是企業(yè)節(jié)稅、省稅的*****。對于個人密切相關(guān)的個人所得稅改G，同樣改G力度很大，變化不小。</p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="湖南個體戶核定征收,核定征收" src="https://tyunfile.71360.com/WaterMark/UploadFile/ysmeidi/637394101797668957/8506650.png"></div><p> 在優(yōu)商美地云產(chǎn)業(yè)園注冊個人獨資企業(yè)可以申請所得稅的核定征收，核定征收是改變了個人獨資企業(yè)所得稅的征收方式，增值稅和附加稅是不變的，經(jīng)營所得稅在不要求進項成本的情況下，直接核定開票額的10%作為利潤，然后再對照5%-35%的五級累進稅率計算，所得稅的實際稅負率就在0.5%-2.19%就可以完稅了。算是增值稅附加稅等，綜合在3%以內(nèi)就可以完稅了（開票額500萬以內(nèi)）。小規(guī)模納稅人是不可以抵扣的，但是小規(guī)模納稅人是可以開專票。基于核定征收后的綜合稅負非常低，所以個人獨資企業(yè)的核定征收也是現(xiàn)在很多企業(yè)稅收籌劃的方式之一，降低綜合稅負。 </p> <p> 個人獨資企業(yè)是按照季度申報的方式進行納稅申報的，雖然核定征收本就是基于企業(yè)財務(wù)制度不健全，無法查賬，但是同樣是需要做賬的，業(yè)務(wù)相應(yīng)的憑證不能少。加強對核定征收方式納稅人的檢查工作。湖南個體戶核定征收</p><p style="text-indent:25px">明確實行核定應(yīng)納所得稅額征收方式的企業(yè)也可以享受小型微利企業(yè)普惠性所得稅減免政策。湖南個體戶核定征收</p><p style="text-indent:25px">《通知》規(guī)定，自2019年1月1日至2021年12月31日，從事國家非限制和禁止行業(yè)，且同時符合年度應(yīng)納稅所得額不超過300萬元、從業(yè)人數(shù)不超過300人、資產(chǎn)總額不超過5000萬元等三個條件的企業(yè)，對其年應(yīng)納稅所得額不超過100萬元的部分，減按25%計入應(yīng)納稅所得額，按20%的稅率繳納企業(yè)所得稅；對年應(yīng)納稅所得額超過100萬元但不超過300萬元的部分，減按50%計入應(yīng)納稅所得額，按20%的稅率繳納企業(yè)所得稅。為確保廣大企業(yè)能夠及時、準確享受上述政策，稅務(wù)總局制定了《公告》。湖南個體戶核定征收</p><p> 優(yōu)商美地云產(chǎn)業(yè)園是浙江省麗水經(jīng)濟技術(shù)開發(fā)區(qū)設(shè)立的數(shù)字經(jīng)濟園區(qū)，構(gòu)建為全國小微經(jīng)濟體提供以“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)濟體入駐，為金融保險、物流運輸、醫(yī)藥健康、共享經(jīng)濟、電子商務(wù)等行業(yè)的**企業(yè)與小微經(jīng)濟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/2697924.html</p></div></div></div></div></div><div id="wauqmip" class="page-right twoColRt"><div id="xmdp7xj" class="box01 margin10 clearfix"><h3><a href="http://www.cdcfah.com/cp/">猜你喜歡</a></h3><div 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