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src="https://tyunfile.71360.com/WaterMark/UploadFile/ysmeidi/637329262585000000/7087300.jpg" class="vcenter" onerror="javascript:this.src='/static/new_net_01/images/nopic.jpg';"></p></div></div></div><div id="uolnkmt" class="content"><p><span>需求數(shù)量：</span>0</p><p><span>價(jià)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>四川普通發(fā)票,發(fā)票</p><p><span>***更新：</span>2021-01-04 08:05:17</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="82f9yl7" 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(jī): </span>021-60200808</p><p><span>地址: </span>楊高南路428號(hào)2號(hào)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="jnegn2z" class="page-proshow02"><p class="title">詳細(xì)說(shuō)明</p><div id="fzwjv3y" class="box"><p><p style="text-indent:25px">逃稅與漏稅的區(qū)別。逃稅與漏稅雖然經(jīng)常相提并論，但兩者的性質(zhì)完全不同。漏稅屬于一般違法行為，即使漏稅數(shù)額再大，也不應(yīng)作為犯罪處理，四川普通發(fā)票。漏稅是指納稅單位和個(gè)人，非故意地發(fā)生漏交或少交稅款的行為。如由于不了解、不熟悉稅法規(guī)定和財(cái)務(wù)制度或因工作粗心大意，錯(cuò)用稅率，漏報(bào)應(yīng)稅項(xiàng)目、不計(jì)應(yīng)稅數(shù)量、銷(xiāo)售總額和經(jīng)營(yíng)利潤(rùn)等。造成漏稅的行為人主觀上是出于過(guò)失，客觀上不存在弄虛作假等手段，四川普通發(fā)票，行為不具有欺騙性或隱瞞性的特點(diǎn)；而逃稅的行為人主觀上是出于故意，并采取欺騙，四川普通發(fā)票、隱瞞手段逃避納稅?！半娮影l(fā)票+紙質(zhì)發(fā)票”模式仍可能要持續(xù)一段時(shí)間。四川普通發(fā)票</p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="四川普通發(fā)票,發(fā)票" src="https://tyunfile.71360.com/WaterMark/UploadFile/ysmeidi/637329262585000000/7087300.jpg"></div><p> (一)根據(jù)國(guó)家稅務(wù)總局關(guān)于修訂《增值稅**發(fā)票使用規(guī)定》的通知（國(guó)稅發(fā)[2006]156號(hào)規(guī)定：“**發(fā)票由基本聯(lián)次或者基本聯(lián)次附加其他聯(lián)次構(gòu)成，基本聯(lián)次為三聯(lián)：發(fā)票聯(lián)、抵扣聯(lián)和記賬聯(lián)?！?；抵扣聯(lián)，作為購(gòu)買(mǎi)方報(bào)送主管稅務(wù)機(jī)關(guān)認(rèn)證和留存?zhèn)洳榈膽{證”；增值稅普通發(fā)票基本聯(lián)次為兩聯(lián)，比**發(fā)票少了抵扣聯(lián)。 </p> <p> （二）增值稅**發(fā)票是使用一般計(jì)稅辦法的增值稅一般納稅人取得進(jìn)項(xiàng)稅額的合法有效抵扣憑證，可以通過(guò)發(fā)票認(rèn)證、發(fā)票平臺(tái)查詢確認(rèn)等方式進(jìn)行進(jìn)項(xiàng)稅額抵扣。普通發(fā)票不得用于抵扣 </p> <p> （三）增值稅一般納稅人在發(fā)生應(yīng)稅行為時(shí)可通過(guò)增值稅發(fā)票管理新系統(tǒng)稅控**設(shè)備自行開(kāi)具增值稅**發(fā)票；現(xiàn)階段增值稅小規(guī)模納稅人需要使用增值稅**發(fā)票，需到稅務(wù)機(jī)關(guān)申請(qǐng)dai開(kāi)。四川普通發(fā)票增值稅發(fā)票管理新系統(tǒng)開(kāi)具發(fā)票主要有增值稅**發(fā)票、普通發(fā)票、機(jī)動(dòng)車(chē)銷(xiāo)售統(tǒng)一發(fā)票、二手車(chē)銷(xiāo)售統(tǒng)一發(fā)票。</p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="四川普通發(fā)票,發(fā)票" src="https://tyunfile.71360.com/WaterMark/UploadFile/ysmeidi/637329262588281250/6081180.jpg"></div><p style="text-indent:25px">關(guān)于虛開(kāi)增值稅**發(fā)票罪中國(guó)家稅款損失的計(jì)算問(wèn)題中國(guó)刑法第205條規(guī)定，為他人虛開(kāi)、為自己虛開(kāi)、讓他人為自己虛開(kāi)、介紹他人虛開(kāi)增值稅發(fā)票，騙取國(guó)家稅款，數(shù)額特別巨大，情節(jié)特別嚴(yán)重，給國(guó)家利益造成特別重大損失的，處無(wú)期徒刑或si刑，并處沒(méi)收財(cái)產(chǎn)。根據(jù)有關(guān)司法解釋規(guī)定，造成國(guó)家稅款損失50萬(wàn)元以上并且在偵查終結(jié)前仍無(wú)法追回的，屬于“給國(guó)家利益造成特別重大損失”?！蹲罡呷嗣穹ㄔ宏P(guān)于審理騙取出口退稅刑事案件具體應(yīng)用法律若干問(wèn)題的解釋》中規(guī)定，虛開(kāi)用于出口退稅的發(fā)票騙取國(guó)家出口退稅款達(dá)5萬(wàn)元以上的，為刑法第二百零四條規(guī)定的“數(shù)額較大”；騙取國(guó)家出口退稅款50萬(wàn)元以上的，為刑法第二百零四條規(guī)定的“數(shù)額巨大”；騙取國(guó)家出口退稅款250萬(wàn)元以上的，為刑法第二百零四條規(guī)定的“數(shù)額特別巨大” 。</p><p> 不得開(kāi)具增值稅**發(fā)票的情形（五） </p> <p> 17.一般納稅人銷(xiāo)售自己使用過(guò)的固定資產(chǎn)，適用簡(jiǎn)易辦法依3%征收率減按2%征收增值稅政策的，不得開(kāi)具增值稅**發(fā)票。 </p> <p> 18.小規(guī)模納稅人銷(xiāo)售自己使用過(guò)的固定資產(chǎn)，適用簡(jiǎn)易辦法依3%征收率減按2%征收增值稅政策的，不得向稅務(wù)機(jī)關(guān)申請(qǐng)dai開(kāi)增值稅**發(fā)票。 </p> <p> 19.納稅人銷(xiāo)售舊貨依3%征收率減按2%征收增值稅，不得開(kāi)具增值稅**發(fā)票。 </p> <p> 20.納稅人在地稅機(jī)關(guān)已申報(bào)營(yíng)業(yè)稅未開(kāi)具發(fā)票，2016年5月1日后需要補(bǔ)開(kāi)發(fā)票的，不得開(kāi)具增值稅**發(fā)票。 </p> <p> 21.一般納稅人銷(xiāo)售自行開(kāi)發(fā)的房地產(chǎn)項(xiàng)目，其2016年4月30日前收取并已向主管地稅機(jī)關(guān)申報(bào)繳納營(yíng)業(yè)稅的預(yù)收款，未開(kāi)具營(yíng)業(yè)稅發(fā)票的，可以開(kāi)具增值稅普通發(fā)票，不得開(kāi)具增值稅**發(fā)票。 </p> <p> 22.一般納稅人的單**漿站銷(xiāo)售非臨床用人體血液，可以按照簡(jiǎn)易辦法依照3%征收率計(jì)算應(yīng)納稅額，但不得對(duì)外開(kāi)具增值稅**發(fā)票。制定電子發(fā)票戰(zhàn)略發(fā)展規(guī)劃，兼顧短期與長(zhǎng)期。</p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="四川普通發(fā)票,發(fā)票" src="https://tyunfile.71360.com/WaterMark/UploadFile/ysmeidi/637329262589707031/4491563.jpg"></div><p> 【偽造、出售偽造的增值稅**發(fā)票罪】偽造或者出售偽造的增值稅**發(fā)票的，處三年以下有期徒刑、拘役或者管制，并處二萬(wàn)元以上二十萬(wàn)元以下罰金；數(shù)量較大或者有其他嚴(yán)重情節(jié)的，處三年以上十年以下有期徒刑，并處五萬(wàn)元以上五十萬(wàn)元以下罰金；數(shù)量巨大或者有其他特別嚴(yán)重情節(jié)的，處十年以上有期徒刑或者無(wú)期徒刑，并處五萬(wàn)元以上五十萬(wàn)元以下罰金或者沒(méi)收財(cái)產(chǎn)。 </p> <p> 單位犯本條規(guī)定之罪的，對(duì)單位判處罰金，并對(duì)其直接負(fù)責(zé)的主管人員和其他直接責(zé)任人員，處三年以下有期徒刑、拘役或者管制；數(shù)量較大或者有其他嚴(yán)重情節(jié)的，處三年以上十年以下有期徒刑；數(shù)量巨大或者有其他特別嚴(yán)重情節(jié)的，處十年以上有期徒刑或者無(wú)期徒刑。發(fā)票的基本聯(lián)次包括存根聯(lián)、發(fā)票聯(lián)、記賬聯(lián)。四川普通發(fā)票</p><p style="text-indent:25px">應(yīng)制定電子發(fā)票指導(dǎo)綱要，對(duì)電子發(fā)票推廣應(yīng)用作出短期、長(zhǎng)期部署安排。四川普通發(fā)票</p><p> 九、推進(jìn)稅收政策執(zhí)行標(biāo)準(zhǔn)規(guī)范統(tǒng)一。對(duì)稅收法律、法規(guī)、規(guī)章、規(guī)范性文件及稅務(wù)總局其他文件明確規(guī)定由各省（市）稅務(wù)機(jī)關(guān)自行確定執(zhí)行標(biāo)準(zhǔn)的稅收政策，根據(jù)實(shí)際情況研究協(xié)調(diào)在長(zhǎng)三角區(qū)域統(tǒng)一執(zhí)行標(biāo)準(zhǔn)。 </p> <p> 十、構(gòu)建統(tǒng)一的稅收?qǐng)?zhí)法清單體系。將長(zhǎng)三角區(qū)域統(tǒng)一的稅務(wù)行政處罰裁量基準(zhǔn)與長(zhǎng)三角區(qū)域通辦涉稅事項(xiàng)清單、“一網(wǎng)通辦”任務(wù)清單相銜接，構(gòu)建長(zhǎng)三角區(qū)域統(tǒng)一的稅收?qǐng)?zhí)法清單體系。 </p> <p> 以上措施，由國(guó)家稅務(wù)總局上海市稅務(wù)局牽頭，江蘇、浙江、寧波、安徽?。ㄊ校┒悇?wù)局共同抓好落實(shí)。四川普通發(fā)票</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(kāi)發(fā)區(qū)設(shè)立的數(shù)字經(jīng)濟(jì)園區(qū)，構(gòu)建為全國(guó)小微經(jīng)濟(jì)體提供以“電子商務(wù)+財(cái)稅服務(wù)”為主的企業(yè)服務(wù)云平臺(tái)，為全國(guó)中小微企業(yè)提供工商注冊(cè)、稅務(wù)籌劃、稅種核定、財(cái)稅咨詢等服務(wù) 。 </p> <p> 優(yōu)商美地SaaS企業(yè)服務(wù)云平臺(tái)，通過(guò)“云+網(wǎng)+端”的大數(shù)據(jù)平臺(tái)，構(gòu)建網(wǎng)絡(luò)空間，吸引全國(guó)小微經(jīng)濟(jì)體入駐，為金融保險(xiǎn)、物流運(yùn)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(shí)現(xiàn)互利共贏。 </p></p><br /><p>文章來(lái)源地址: http://www.cdcfah.com/cp/2699085.html</p></div></div></div></div></div><div id="8wyvhbn" class="page-right twoColRt"><div id="oyk2hyp" class="box01 margin10 clearfix"><h3><a 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