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href="http://www.cdcfah.com/cp/third-zixunfuwu_caiwuzixun/">財務咨詢</a>?江西企業(yè)所得稅核定征收值得信賴優(yōu)商美地云產(chǎn)業(yè)園供應</p><div id="suaxubd" class="leftbox clearfix"><h1>江西企業(yè)所得稅核定征收值得信賴優(yōu)商美地云產(chǎn)業(yè)園供應</h1><div id="etv2gip" class="proBig"><div id="04fe87x" class="bigimg"><div><p class="pic"><img src="https://tyunfile.71360.com/WaterMark/UploadFile/ysmeidi/637200776069892579/8648271.jpg" class="vcenter" onerror="javascript:this.src='/static/new_net_01/images/nopic.jpg';"></p></div></div><div id="mldk3x8" class="smallimg"><div><p class="pic"><img src="https://tyunfile.71360.com/WaterMark/UploadFile/ysmeidi/637200776069892579/8648271.jpg" class="vcenter" onerror="javascript:this.src='/static/new_net_01/images/nopic.jpg';"></p></div></div></div><div id="vo7jgn8" 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)品關鍵詞：</span>江西企業(yè)所得稅核定征收,核定征收</p><p><span>***更新：</span>2021-01-09 03:05:36</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="th27uw4" 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="cb2p8mj" class="page-proshow02"><p class="title">詳細說明</p><div id="nheld72" class="box"><p><p> 目前隨著互聯(lián)網(wǎng)經(jīng)濟的發(fā)展，且國家鼓勵自主創(chuàng)業(yè)，很多的創(chuàng)業(yè)者都在注冊公司便于日常的經(jīng)營發(fā)展。但是有不少人朋友對于注冊公司及其一些稅收方面的知識還不夠了解。 </p> <p> 根據(jù)稅收管理的方式，我們把納稅人分為一般納稅人和小規(guī)模納稅人，它們在稅收規(guī)定，申報納稅，計算稅收的方式都有著較大的區(qū)別，一般納稅人基本都是適用的一般計稅方式，可以抵扣增值稅稅款，申報方式一般為每月申報。 </p> <p> <br /> </p> <p> 個人獨資企業(yè)屬于小規(guī)模納稅人，與個體工商戶相似處較多，但比之更加的偏向企業(yè)化，畢竟街上隨便一個小商店，飯店基本上都是個體戶。個人獨資企業(yè)就不一樣了，個人獨資是屬于企業(yè)性質(zhì)的，需要法定代表人，需要開設基本戶，需要定期申報納稅，需要建賬做賬等。 </p> <p> 個人獨資企業(yè)增值稅原本的征收率基本為3%，江西企業(yè)所得稅核定征收，但是2020年降低至1%的征收率，附加稅適用減半征收后為增值稅的6%作用，個人獨資企業(yè)依法不繳納企業(yè)所得稅，江西企業(yè)所得稅核定征收，江西企業(yè)所得稅核定征收，換之為個人生產(chǎn)經(jīng)營所得稅，根據(jù)收入，成本費用對應五級累進稅率計算。 </p> <p> <br /> 高質(zhì)量發(fā)展和法制化、市場化和國際化的程度密切相關。江西企業(yè)所得稅核定征收</p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="江西企業(yè)所得稅核定征收,核定征收" src="https://tyunfile.71360.com/WaterMark/UploadFile/ysmeidi/637200776069892579/8648271.jpg"></div><p> 核定征收個人所得稅方式包括：定期定額征收、核定應稅所得率征收以及定率征收三助攻。 </p> <p> 定期定額征收。此類方式適用于經(jīng)主管稅務機關認定和縣以上稅務機關（含縣級）批準的生產(chǎn)、經(jīng)營規(guī)模小，達不到《個體工商戶建賬管理暫行辦法》規(guī)定設置賬簿標準的個體工商戶（簡稱定期定額戶）的稅收征收管理。需要明白的是：在一定時期內(nèi)，有稅務局核定具體的金額繳納稅費，向小餐館等一般不用設置賬簿，實行簡易申報。 </p> <p> 核定應稅所得率征收。直接根據(jù)納稅人的收入額，乘以核定的征收率進行征收，具體征收率隨地區(qū)和行業(yè)不同而不同。具體的計算方式是：應納稅所得額＝收入總額×應稅所得率或＝成本費用支出額/（1－應稅所得率）×應稅所得率。 </p> <p> <br /> 江西企業(yè)所得稅核定征收稅制改G，減稅降費，激發(fā)了市場主體活力。</p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="江西企業(yè)所得稅核定征收,核定征收" src="https://tyunfile.71360.com/WaterMark/UploadFile/ysmeidi/637394100235384286/1850700.jpg"></div><p> 《國家稅務總局關于小規(guī)模納稅人免征增值稅政策有關征管問題的公告》（國家稅務總局公告2019年第4號）規(guī)定，納稅人以所有增值稅應稅銷售行為（包括銷售貨物、勞務、服務、無形資產(chǎn)和不動產(chǎn)）合計銷售額，判斷是否達到免稅標準。同時，小規(guī)模納稅人合計月銷售額超過10萬元、但在扣除本期發(fā)生的銷售不動產(chǎn)的銷售額后仍未超過10萬元的，其銷售貨物、勞務、服務、無形資產(chǎn)取得的銷售額，免征增值稅。 </p> <p> 提高增值稅小規(guī)模納稅人免稅標準，政策適用對象就是年應稅銷售額500萬元以下的小規(guī)模納稅人，并無其他標準，與四部委《中小企業(yè)劃型標準規(guī)定》中的小微企業(yè)沒有對應關系。 </p><p> 小型微利企業(yè)如何辦理享受企業(yè)所得稅延緩繳納政策？ </p> <p> 答:為減輕納稅人辦稅負擔，便利納稅人操作，小型微利企業(yè)所得稅延緩繳納政策采用“自行判別、申報享受”的辦理方式。企業(yè)自行判斷是否符合小型微利企業(yè)的條件，自行計算延緩繳納稅額，并通過填報企業(yè)所得稅預繳納稅申報表享受延緩繳納政策。 </p> <p> 目前，總局正在抓緊開展企業(yè)所得稅預繳納稅申報表修訂工作，修訂后將在申報表中增加“符合條件的小型微利企業(yè)延緩繳納所得稅額”行次，小型微利企業(yè)在2020年7月、10月辦理第二、三季度企業(yè)所得稅預繳申報時，在上述行次填寫延緩繳納的稅款金額即可。對于采用網(wǎng)上申報的小型微利企業(yè)，網(wǎng)上申報系統(tǒng)將幫助企業(yè)自動計算可延緩繳納的企業(yè)所得稅稅款。稅務部門還持續(xù)簡化辦稅繳費程序，精簡辦稅資料。</p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="江西企業(yè)所得稅核定征收,核定征收" src="https://tyunfile.71360.com/WaterMark/UploadFile/ysmeidi/637394101234339871/2388423.png"></div><p> 《稅收征管法》第三十七條規(guī)定： </p> <p> 對未按照規(guī)定辦理稅務登記的從事生產(chǎn)、經(jīng)營的納稅人以及臨時從事經(jīng)營的納稅人，由稅務機關核定其應納稅額，責令繳納。 </p> <p> 納稅人有上述情形之一的，稅務機關有權(quán)采用下列一種或者幾種方法核定其應納稅額： </p> <p> 1．參照當?shù)赝愋袠I(yè)或者類似行業(yè)中經(jīng)營規(guī)模和收入水平相近的納稅人的稅負水平核定； </p> <p> 2．按照營業(yè)收入或者成本加合理的費用和利潤的方法核定； </p> <p> 3．按照耗用的原材料、燃料、動力等推算或者測算核定； </p> <p> 4．按照其他合理方法核定。稅務機關核定征收稅款要遵循法定的權(quán)限和程序，保護納稅人合法權(quán)益。 </p> <p> 例如對個體工商戶核定征收稅款的，必須遵循法定的程序，即業(yè)戶自報、典型調(diào)查、定額核定、下達定額。實行核定征收的企業(yè)，根據(jù)小型微利企業(yè)所得稅減免政策規(guī)定需要調(diào)減定額的，由主管稅務機關按照程序調(diào)整。江西企業(yè)所得稅核定征收</p><p style="text-indent:25px">稅務機關應積極督促核定征收企業(yè)所得稅的納稅人建賬建制，改善經(jīng)營管理，引導納稅人向查賬征收方式過渡。江西企業(yè)所得稅核定征收</p><p> 個體工商戶可在2020年剩余申報期暫緩繳納當期的經(jīng)營所得個人所得稅，延遲至2021年較早申報期內(nèi)一并繳納。延緩繳納政策只用于個體工商戶的經(jīng)營所得，不包括利息股息紅利所得、股權(quán)轉(zhuǎn)讓所得等。 </p> <p> 實行查賬征收和核定征收方式的個體工商戶，均可在2020年5月1日至2020年12月31日的申報期內(nèi)，對按規(guī)定應當繳納的當期經(jīng)營所得個人所得稅享受延緩繳納政策。5月1日至《國家稅務總局關于小型微利企業(yè)和個體工商戶延緩繳納2020年所得稅有關事項的公告》（2020年第10號）發(fā)布前，納稅人已經(jīng)繳納符合公告規(guī)定可以緩繳的稅款，可申請退還，一并至2021年較早申報期內(nèi)繳納。江西企業(yè)所得稅核定征收</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+財稅服務”為主的企業(yè)服務云平臺，為全國中小微企業(yè)提供工商注冊、稅務籌劃、稅種核定、財稅咨詢等服務。 </p> <p> 優(yōu)商美地SaaS企業(yè)服務云平臺，通過“云+網(wǎng)+端”的大數(shù)據(jù)平臺，構(gòu)建網(wǎng)絡空間，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。 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