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優(yōu)商美地云產(chǎn)業(yè)園供應(yīng)</p><div id="hgnfrnx" class="leftbox clearfix"><h1>河南查賬征收核定征收創(chuàng)新服務(wù) 優(yōu)商美地云產(chǎn)業(yè)園供應(yīng)</h1><div id="rgdf88e" class="proBig"><div id="shj22pk" class="bigimg"><div><p class="pic"><img src="https://tyunfile.71360.com/WaterMark/UploadFile/ysmeidi/637200533356845703/2199338.jpg" class="vcenter" onerror="javascript:this.src='/static/new_net_01/images/nopic.jpg';"></p></div></div><div id="m3t8xet" class="smallimg"><div><p class="pic"><img src="https://tyunfile.71360.com/WaterMark/UploadFile/ysmeidi/637200533356845703/2199338.jpg" class="vcenter" onerror="javascript:this.src='/static/new_net_01/images/nopic.jpg';"></p></div></div></div><div id="febik8u" 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>河南查賬征收核定征收,核定征收</p><p><span>***更新：</span>2021-01-07 05:05:35</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="fp8e8ph" 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(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="yxu8fh9" class="page-proshow02"><p class="title">詳細(xì)說明</p><div id="dmegyko" 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(dāng)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(zé)令限期申報，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，又無正當(dāng)理由的。 </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)，河南查賬征收核定征收。 </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(zhǔn)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，河南查賬征收核定征收，河南查賬征收核定征收。過去五年，比較大規(guī)模的稅改當(dāng)屬營業(yè)稅改征增值稅，增值稅是中國第1大稅種。河南查賬征收核定征收</p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="河南查賬征收核定征收,核定征收" src="https://tyunfile.71360.com/WaterMark/UploadFile/ysmeidi/637200533356845703/2199338.jpg"></div><p style="text-indent:25px">小規(guī)模納稅人個人獨資企業(yè)是以個人經(jīng)營模式的企業(yè)，屬于企業(yè)的范疇，但是卻不屬于公司性質(zhì)，所以不適用企業(yè)所得稅法，不需要繳納企業(yè)所得稅，換之成為個人生產(chǎn)經(jīng)營所得稅。這里的所得稅就是按照核定征收的方式征收的，如果沒有核定征收，就是按照查賬征收，首先是核定個獨企業(yè)開票額的10%作為企業(yè)利潤，然后根據(jù)對應(yīng)超額五級累進(jìn)稅率計算個稅，稅率在0.5%-2.19%之間，再加上3%的增值稅稅率，以及0.18%的附加稅，總稅率也就5%以內(nèi)。增值稅、個人所得稅、附加稅完稅后就可以自由支配，也無需再繳納分紅個稅了。比起一般納稅人25%企業(yè)所得稅加上20%分紅個稅要低非常之多，且從基本戶提出來時就直接可以是利潤分紅，因為已經(jīng)納完稅了且完稅憑證也已出。山東核定征收所得稅“十三五”時期我國減稅降費取得積極成效。</p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="河南查賬征收核定征收,核定征收" src="https://tyunfile.71360.com/WaterMark/UploadFile/ysmeidi/637200776064433594/6738247.jpg"></div><p> 《財政部國家稅務(wù)總局關(guān)于印發(fā)<關(guān)于個人獨資企業(yè)和合伙企業(yè)投資者征收個人所得稅的法規(guī)>的通知》（財稅〔2000〕91號）是有關(guān)個人獨資企業(yè)和合伙企業(yè)投資者的個人所得稅核定征收的規(guī)范性文件。 </p> <p> 該文件第七條規(guī)定，有下列情形之一的，主管稅務(wù)機關(guān)應(yīng)采取核定征收方式征收個人所得稅： </p> <p> 1.企業(yè)依照國家有關(guān)法規(guī)應(yīng)當(dāng)設(shè)置但未設(shè)置賬簿的； </p> <p> 2.企業(yè)雖設(shè)置賬簿，但賬目混亂或者成本資料、收入憑證、費用憑證殘缺不全，難以查賬的； </p> <p> 3.納稅人發(fā)生納稅義務(wù)，未按照法規(guī)的期限辦理納稅申報，經(jīng)稅務(wù)機關(guān)責(zé)令限期申報，逾期仍不申報的。 </p> <p> 第八條規(guī)定了核定征收方式，包括定額征收、核定應(yīng)稅所得率征收以及其他合理的征收方式。 </p> <p> 第九條規(guī)定，實行核定應(yīng)稅所得率征收方式的，應(yīng)納所得稅額的計算公式如下： </p> <p> 應(yīng)納所得稅額＝應(yīng)納稅所得額×適用稅率 </p> <p> 應(yīng)納稅所得額＝收入總額×應(yīng)稅所得率或＝成本費用支出額÷(1-應(yīng)稅所得率)×應(yīng)稅所得率 </p><p> 目前以委托代征、核定征收為基礎(chǔ)的稅務(wù)平臺此起彼伏，稅務(wù)總局要嚴(yán)查了，稅收籌劃可以，但切記不要越過紅線。稅務(wù)籌劃基本原則為必定基于真實業(yè)務(wù)。核定征收和查賬征收是企業(yè)所得稅的征收方式，也是如今在稅務(wù)籌劃中常被提到的兩種方式，在實務(wù)過程中，有些人表面上利用核定征收進(jìn)行稅務(wù)籌劃，實際上做著虛開發(fā)票、轉(zhuǎn)讓利潤等小動作，這一切都會被稅務(wù)局查到！ </p> <p> 為了照顧小微企業(yè)，核定征收方式是會長期存在的。至于要選擇哪種方式，需要企業(yè)在設(shè)立之初就應(yīng)綜合考慮各個相關(guān)稅種選擇，測算出稅務(wù)成本，進(jìn)行成本定價和利潤估算，才能更好的節(jié)約成本，進(jìn)行生產(chǎn)經(jīng)營。核定征收是對個人所得稅進(jìn)行核定征收，增值稅、附加稅均為固定稅率。</p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="河南查賬征收核定征收,核定征收" src="https://tyunfile.71360.com/WaterMark/UploadFile/ysmeidi/637200533804218750/1897700.jpg"></div><p> 延緩繳納企業(yè)所得稅政策和小型微利企業(yè)所得稅普惠性減免政策中的小型微利企業(yè)條件是相同的。即，符合小型微利企業(yè)條件的企業(yè)，既可以享受小型微利企業(yè)普惠性所得稅減免政策，也可以同時享受企業(yè)所得稅延緩繳納政策。 </p> <p> 具體條件按《國家稅務(wù)總局關(guān)于實施小型微利企業(yè)普惠性所得稅減免政策有關(guān)問題的公告》（2019年第2號）規(guī)定掌握，即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)。并且，無論實行查賬征收方式還是核定征收方式的企業(yè)，只要符合小型微利企業(yè)條件，均可以享受企業(yè)所得稅延緩繳納政策。小型微利企業(yè)在預(yù)繳申報時，可直接按當(dāng)年度截至本期末的資產(chǎn)總額、從業(yè)人數(shù)、應(yīng)納稅所得額等情況判斷是否符合條件。按公平、公正、公開原則核定征收企業(yè)所得稅。河南查賬征收核定征收</p><p style="text-indent:25px">稅務(wù)核定征收和查賬征收哪個好？河南查賬征收核定征收</p><p style="text-indent:25px">關(guān)于核定征收必須具備前提條件，《企業(yè)所得稅核定征收辦法》(試行)第三條規(guī)定，納稅人具有下列情形之一的，應(yīng)采取核定征收方式征收企業(yè)所得稅：(一)依照法律、行政法規(guī)的規(guī)定可以不設(shè)置賬簿的;(二)依照法律、行政法規(guī)的規(guī)定應(yīng)當(dāng)設(shè)置但未設(shè)置賬簿的;(三)擅自銷毀賬簿或者拒不提供納稅資料的;(四)雖設(shè)置賬簿，但賬目混亂或者成本資料、收入憑證、費用憑證殘缺不全，難以查賬的;(五)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(zé)令限期申報，逾期仍不申報的;(六)申報的計稅依據(jù)明顯偏低，又無正當(dāng)理由的。河南查賬征收核定征收</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/2737707.html</p></div></div></div></div></div><div id="crols7x" class="page-right twoColRt"><div id="xm3roa4" class="box01 margin10 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