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class="vcenter" onerror="javascript:this.src='/static/new_net_01/images/nopic.jpg';"></p></div></div><div id="r9jld33" class="smallimg"><div><p class="pic"><img src="http://tyunfile.71360.com/UploadFile/qicheng/637208416178310547/7720056.jpg" class="vcenter" onerror="javascript:this.src='/static/new_net_01/images/nopic.jpg';"></p></div></div></div><div id="8m37vcj" 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>福建省</p><p><span>包裝要求：</span><span style="color: #f30;"></span></p><p><span>產(chǎn)品關(guān)鍵詞：</span>莆田稅務(wù)風險管理咨詢價格,咨詢</p><p><span>***更新：</span>2021-01-12 07:04:46</p><p><span id="click" >瀏覽次數(shù)：5次</span></p><a rel="nofollow" class="button">聯(lián)系我們</a></div></div><div id="3waeq2v" 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="ugdse83" class="page-proshow02"><p class="title">詳細說明</p><div id="k42y2pb" class="box"><p><p style="text-indent:25px"> 1、一般納稅人取得2020年1月1日及以后開具的增值稅**發(fā)票、海關(guān)進口增值稅**繳款書、機動車銷售統(tǒng)一發(fā)票、收費公路通行費增值稅電子普通發(fā)票，取消認證確認、稽核比對、申報抵扣的期限。也就是說，不受360日認證確認、稽核比對、申報抵扣的期限的要求；2、取得2017年1月1日及以后開具的增值稅**發(fā)票、海關(guān)進口增值稅**繳款書、機動車銷售統(tǒng)一發(fā)票、收費公路通行費增值稅電子普通發(fā)票，即使超過認證確認、稽核比對、申報抵扣期限，莆田稅務(wù)風險管理咨詢價格，也可以按規(guī)定認定抵扣進項稅額。具體操作：可以自2020年3月1日后（沒有時間限制），通過本省（自治區(qū)、直轄市和計劃單列市）增值稅發(fā)票綜合服務(wù)平臺進行用途確認；備注：2017年1月1日及以后開具，是指增值稅**發(fā)票、海關(guān)進口增值稅**繳款書、機動車銷售統(tǒng)一發(fā)票、收費公路通行費增值稅電子普通發(fā)票上注明發(fā)票日期，莆田稅務(wù)風險管理咨詢價格。3、取得2016年12月31日及以前開具的增值稅**發(fā)票、海關(guān)進口增值稅**繳款書、機動車銷售統(tǒng)一發(fā)票，莆田稅務(wù)風險管理咨詢價格，超過認證確認、稽核比對、申報抵扣期限，按國家稅務(wù)總局公告2011年第50號，國家稅務(wù)總局公告2017年第36號、國家稅務(wù)總局公告2018年第31號；不同的公司所屬的行業(yè)以及公司的規(guī)模都不同，具體的稅種和稅率要根據(jù)實際情況和公司所在地相關(guān)法律法規(guī)定。莆田稅務(wù)風險管理咨詢價格</p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="莆田稅務(wù)風險管理咨詢價格,咨詢" src="http://tyunfile.71360.com/UploadFile/qicheng/637208416178310547/7720056.jpg"></div><p style="text-indent:25px"> 稽核比對結(jié)果為不符、缺聯(lián)、重號、滯留的異常海關(guān)繳款書如何處理？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)，三、稽核比對結(jié)果為不符、缺聯(lián)、重號、滯留的異常海關(guān)繳款書按以下方式處理：(一)對于稽核比對結(jié)果為不符、缺聯(lián)的海關(guān)繳款書，納稅人應(yīng)當持海關(guān)繳款書原件向主管稅務(wù)申請數(shù)據(jù)修改或核對。屬于納稅人數(shù)據(jù)采集錯誤的，數(shù)據(jù)修改后再次進行稽核比對;不屬于數(shù)據(jù)采集錯誤的，納稅人可向主管稅務(wù)申請數(shù)據(jù)核對，主管稅務(wù)會同海關(guān)進行核查。經(jīng)核查，海關(guān)繳款書票面信息與納稅人實際進口貨物業(yè)務(wù)一致的，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)對于稽核比對結(jié)果為重號的海關(guān)繳款書，納稅人可向主管稅務(wù)申請核查。經(jīng)核查，海關(guān)繳款書票面信息與納稅人實際進口貨物業(yè)務(wù)一致的，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。(三)對于稽核比對結(jié)果為滯留的海關(guān)繳款書，可繼續(xù)參與稽核比對，納稅人不需申請數(shù)據(jù)核對。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。莆田代理記賬報稅咨詢服務(wù)規(guī)模小的企業(yè)并不等同于稅收上的“小規(guī)模納稅人”。</p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="莆田稅務(wù)風險管理咨詢價格,咨詢" src="http://tyunfile.71360.com/UploadFile/qicheng/637208417998769532/2886046.jpg"></div><p style="text-indent:25px"> 一般納稅人轉(zhuǎn)為小規(guī)模即將到期按照《財政部稅務(wù)總局關(guān)于實施小微企業(yè)普惠性稅收減免政策的通知》（財稅〔2019〕13號）的規(guī)定：五、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。提醒：今年底之前，符合條件的一般納稅人仍可以繼續(xù)選擇轉(zhuǎn)為小規(guī)模！注意，該政策是截止到今年12月31日。月底前別忘了確認一下專項附加扣除信息根據(jù)《個人所得稅專項附加扣除操作辦法（試行）》第九條的規(guī)定，如果想在次年享受專項附加扣除的，必須于當年12月確認自己下年度的專項附加扣除信息并向單位(扣繳義務(wù)人)報送，未在12月份確認的，扣繳義務(wù)人自下年度1月份起暫停為其扣除專項附加，待納稅人確認后再進行扣除。提醒：為了下年度你能夠及時享受專項附加扣除，需要在12月份進行確認。</p><p style="text-indent:25px"> 根據(jù)《中華人民稅收征收管理法》《中華人民企業(yè)所得稅法》等法律法規(guī)的有關(guān)規(guī)定，郁南縣國家稅務(wù)局稽查局對堅勝公司隱瞞部分運費收入的行為定性為偷稅，追繳增值稅稅款，處以少繳稅款60%的罰款，并加收滯納金。1、大額預收款一定是必查項案例中這家小規(guī)模企業(yè)，既然是小規(guī)?？隙ㄊ杖胧呛苌俚模谷灰幌伦訏熨~預收賬款290萬元，很明顯是存在異常的。2、稅務(wù)發(fā)現(xiàn)偷稅會追查你的銀行賬戶的這家公司可憐的會計一直堅持說這是預收款，沒有結(jié)算，不符合收入確認條件。但是稅務(wù)局人員已經(jīng)追查了他的銀行賬戶，不僅追查了他們企業(yè)，相關(guān)的下游客戶也被追查！你覺得，你們公司偷稅的話，稅務(wù)局查你銀行賬戶困難嗎？3、假的永遠是假的檢查人員發(fā)現(xiàn)公司賬上留存的貨運結(jié)算單據(jù)金額與收取運費的銀行單據(jù)存在不一致的情況，客戶也證實支付款項屬于運費。你認為天衣無縫了，但是你的客戶能跟你口徑一樣嗎？人家愿意幫你造假嗎？你的出庫單、結(jié)算單是否銷毀了呢？更有甚者，你們的庫管有時候都會如實告訴稅務(wù)人員的4、臨界點的預收款是必查項！小規(guī)模納稅人自行開具或向稅務(wù)申請的增值稅**發(fā)票，稅率欄次顯示為適用的征收率。</p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="莆田稅務(wù)風險管理咨詢價格,咨詢" src="http://tyunfile.71360.com/UploadFile/qicheng/637208416178193360/7993162.jpg"></div><p style="text-indent:25px"> 根據(jù)《稅收征管法》，稅務(wù)稽查被賦予的執(zhí)法權(quán)力有查賬權(quán)、場地檢查權(quán)、責成提供資料權(quán)、詢問權(quán)、查證權(quán)、檢查存款賬戶權(quán)、稅收保全措施權(quán)、稅收強制執(zhí)行措施權(quán)等。在實施檢查時，稅務(wù)部門檢查人員一般2人一組，會向被查對象出示稅務(wù)檢查證和《稅務(wù)檢查通知書》。檢查人員會通過實地檢查、詢問、調(diào)取賬簿資料、提取證據(jù)原件、調(diào)研空白發(fā)票、調(diào)取發(fā)票原件、檢查電子信息系統(tǒng)、檢查存款賬戶、儲蓄存款等方式開展檢查。需要注意的是：1、稅務(wù)稽查會涉及到企業(yè)重要的財務(wù)、稅務(wù)信息與資料，企業(yè)需要提供檢查所屬年度的相關(guān)財務(wù)、稅務(wù)資料，例如賬冊、憑證、合同等。2、隨著會計信息化工作的推進，大多數(shù)企業(yè)現(xiàn)在都采用電子財務(wù)軟件記賬，企業(yè)財務(wù)人員常有疑惑，采用信息化記賬后，企業(yè)總賬、明細賬等，還需要打印輸出嗎？按照相關(guān)規(guī)定，除了一些特殊情況外，企業(yè)還是要將賬冊，憑證等紙質(zhì)輸出并裝訂成冊。檢查人員同時也會采集并復制企業(yè)的電子涉稅經(jīng)營財務(wù)數(shù)據(jù)資料。3、如果企業(yè)的涉稅問題比較重大，并跨越年度，檢查人員也會調(diào)閱相關(guān)年度的涉稅資料。主管代理記賬業(yè)務(wù)的負責人具有會計師以上專業(yè)技術(shù)職務(wù)資格或者從事會計工作不少于3年，且為專職從業(yè)人員；莆田稅務(wù)風險管理咨詢價格</p><p style="text-indent:25px">剛注冊的公司一般情況下屬于小規(guī)模納稅人企業(yè)，需要在領(lǐng)取稅務(wù)登記證的次月開始申報國地稅；莆田稅務(wù)風險管理咨詢價格</p><p style="text-indent:25px">某納稅人2019年7月設(shè)立并登記為一般納稅人，7月至9月生活服務(wù)銷售額占比55%，現(xiàn)代服務(wù)銷售額占比10%。該納稅人在2019年應(yīng)如何適用加計抵減政策？答：按照《財政部稅務(wù)總局海關(guān)總署關(guān)于深化增值稅有關(guān)政策的公告》(財政部稅務(wù)總局海關(guān)總署公告2019年第39號)的規(guī)定，2019年4月1日后設(shè)立的納稅人，自設(shè)立之日起3個月的實際銷售額確定是否適用10%加計抵減政策，并自登記為一般納稅人之日起適用。因此，由于該納稅人7月至9月的生活服務(wù)和現(xiàn)代服務(wù)銷售額占比超過50%，因此，該納稅人在7月至9月可適用10%加計抵減政策。按照《財政部稅務(wù)總局關(guān)于明確生活業(yè)增值稅加計抵減政策的公告》(財政部稅務(wù)總局公告2019年第87號)的規(guī)定，2019年9月30日前設(shè)立的納稅人，以2018年10月至2019年9月期間的銷售額確定是否適用15%加計抵減政策。因此，由于該納稅人7月至9月提供生活服務(wù)的銷售額占比超過50%，因此，該納稅人在10月至12月可適用15%加計抵減政策。莆田稅務(wù)風險管理咨詢價格</p></p><br /><p>文章來源地址: http://www.cdcfah.com/cp/2812484.html</p></div></div></div></div></div><div id="extvc2u" class="page-right twoColRt"><div id="v3byauw" class="box01 margin10 clearfix"><h3><a href="http://www.cdcfah.com/cp/">猜你喜歡</a></h3><div id="dugyah3" class="recomPic likePro"><a href="http://www.cdcfah.com/cp/814588.html"><div><img 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