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id="5hlpbfr" 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>產品關鍵詞：</span>河南核定征收和查賬征收的區(qū)別,核定征收</p><p><span>***更新：</span>2021-01-17 08:05:16</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="tfz5xdz" 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="lnzlplp" class="page-proshow02"><p class="title">詳細說明</p><div id="nplptnb" class="box"><p><p> 實行核定應稅所得率方式的納稅人，主管稅務機關根據(jù)納稅人應納稅額的大小確定納稅人按月或者按季度預繳，年終匯算清繳。預繳方法一經(jīng)確定，一個納稅年度內不得改變。納稅人應依照確定的應稅所得率計算納稅期間實際應繳納的稅額，進行預繳。按實際數(shù)額預繳有困難的，經(jīng)主管稅務機關同意，可按上一年度應納稅額的1/12或1/4預繳，或者按經(jīng)主管稅務機關認可的其他方法預繳，河南核定征收和查賬征收的區(qū)別。納稅人預繳稅款或年終進行匯算清繳時，應按規(guī)定填寫《企業(yè)所得稅月(季)度預繳納稅申報表(b類)》，在規(guī)定的納稅申報時限內報送主管稅務機關。企業(yè)經(jīng)營多業(yè)的，無論其經(jīng)營項目是否單獨核算，河南核定征收和查賬征收的區(qū)別，河南核定征收和查賬征收的區(qū)別，均由主管稅務機關根據(jù)其主營項目，核定其適用某一行業(yè)的應稅所得率。 </p> <p> <br /> 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。河南核定征收和查賬征收的區(qū)別</p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="河南核定征收和查賬征收的區(qū)別,核定征收" src="https://tyunfile.71360.com/WaterMark/UploadFile/ysmeidi/637200532287373047/851783.jpg"></div><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)定了稅務機關有權核定應納稅額的情形。 </p> <p> 征管法第三十五條規(guī)定，納稅人有下列情形之一的，稅務機關有權核定其應納稅額： </p> <p> 1.依照法律、行政法規(guī)的規(guī)定可以不設置帳簿的； </p> <p> 2.依照法律、行政法規(guī)的規(guī)定應當設置帳簿但未設置的； </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，未按照規(guī)定的期限辦理納稅申報，經(jīng)稅務機關責令限期申報，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，又無正當理由的。 </p> <p> 稅務機關核定應納稅額的具體程序和方法由稅務主管部門規(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、經(jīng)營活動，未提供完整、準確的納稅資料，不能正確計算應納稅所得額的，由主管稅務機關核定應納稅所得額或者應納稅額。湖北核定征收企業(yè)政策對符合查賬征收條件的納稅人，要及時調整征收方式，實行查賬征收。</p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="河南核定征收和查賬征收的區(qū)別,核定征收" src="https://tyunfile.71360.com/WaterMark/UploadFile/ysmeidi/637394100235355081/1626538.jpg"></div><p> 《稅收征管法》第三十五條規(guī)定：納稅人有下列情形之一的，稅務機關有權核定其應納稅額： </p> <p> 1．依照法律、行政法規(guī)的規(guī)定可以不設置賬簿的； </p> <p> 2．依照法律、行政法規(guī)的規(guī)定應當設置但未設置賬簿的； </p> <p> 3．擅自銷毀賬簿或者拒不提供納稅資料的； </p> <p> 4．雖設置賬簿，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> 5．發(fā)生納稅義務，未按照規(guī)定的期限辦理納稅申報，經(jīng)稅務機關責令限期申報，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，又無正當理由的。 </p> <p> <br /> </p><p> 核定征收分為定率式征收、核定應稅所得率征收和定期定額征收三種 </p> <p> 定率征收：增值稅3%，附加稅0.18%，經(jīng)營所得0.8%，合計綜合稅負率3.98% </p> <p> 核定應稅所得率征收：稅務機關按照一定的標準、程序和方法，按照10%應稅所得率核定，按照5%-35%五級累進制計算個人經(jīng)營所得稅。 </p> <p> 定期定額征收：按照10%核定后，直接核定納稅人年度應納稅企業(yè)所得稅額，一般是2.1左右。 </p> <p> <p> 核定征收多用于利潤大成本少的現(xiàn)代服務類型的行業(yè)，有實際的業(yè)務發(fā)生，但是難以取得進項成本，導致企業(yè)的賬目利潤高于實際利潤，企業(yè)所得稅壓力增大。 </p> <p> 面對這樣的情況，企業(yè)就可以在有核定征收的稅收園區(qū)成立小規(guī)模納稅人個人獨資企業(yè)，享受當?shù)氐暮硕ㄕ魇铡? </p> <p> 成立的個人獨資企業(yè)為企業(yè)的下游服務商，企業(yè)可以把一部分業(yè)務分包給個人獨資企業(yè)，個人獨資企業(yè)為公司提供服務，比如一些技術咨詢、技術研究、市場推廣、市場調研等業(yè)務。 </p> 減稅降費為市場主體添活力。</p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="河南核定征收和查賬征收的區(qū)別,核定征收" src="https://tyunfile.71360.com/WaterMark/UploadFile/ysmeidi/637200531542617188/7152124.jpg"></div><p> 個人獨資企業(yè)是否合規(guī)？當然是合法合規(guī)的，有興趣的朋友可以查看下個人獨資企業(yè)免征企業(yè)所得稅政策：《關于個人獨資企業(yè)和合伙企業(yè)征收所得稅問題的通知》（國發(fā)〔2000〕16號）明確：自2000年1月1日起，對個人獨資企業(yè)停止征收企業(yè)所得稅。 </p> <p> 根據(jù)相關政策規(guī)定，個人獨資企業(yè)是免征企業(yè)所得稅的。增值稅按照小規(guī)模納稅人3%簡易征收。這樣的話已經(jīng)減少了很大一部分的稅收。但是真正厲害的還是不同地區(qū)的政策，即核定征收。 </p> <p> 核定征收：對于財務不健全的企業(yè)，可按核定利潤征收的方式對企業(yè)核算稅務。按照深圳目前5%的核定征收率來看，100萬營業(yè)額，只算你有5萬的利潤，只需要繳納個人所得稅就可以安心的使用這筆資金了。所以個人獨資企業(yè)是完全合法合規(guī)的。稅惠利企?減稅降費持續(xù)加力升級。河南核定征收和查賬征收的區(qū)別</p><p style="text-indent:25px">小型微利企業(yè)年應納稅所得額不超過100萬元的部分，減按25%計入應納稅所得額，按20%的稅率繳納企業(yè)所得稅。河南核定征收和查賬征收的區(qū)別</p><p> 地區(qū)稅務機關將對轄區(qū)內核定征收進行自查自糾，主要是從以下幾個方面： </p> <p> （一）是否對增值稅一般納稅人實行核定征收； </p> <p> （二）是否對金融企業(yè)、經(jīng)濟鑒證類中介機構等特殊行業(yè)進行核定征收； </p> <p> （三）是否對設立分支機構的匯總納稅企業(yè)實行核定征收； </p> <p> （四）核定應稅所得率適用情況，是否存在超率核定； </p> <p> （五）對年收入和利潤變化明顯超過20%以上的企業(yè)，稅務機關是否履行調整應納稅所得率的職責； </p> <p> （七）對申報表收入和財報數(shù)據(jù)不一致企業(yè)的糾正情況； </p> <p> （八）對核定征收企業(yè)發(fā)票管控及注銷管理情況； </p> <p> （九）其他需要關注事項。河南核定征收和查賬征收的區(qū)別</p><p> 優(yōu)商美地云產業(yè)園是浙江省麗水經(jīng)濟技術開發(fā)區(qū)設立的數(shù)字經(jīng)濟園區(qū)，構建為全國小微經(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。 </p></p><br /><p>文章來源地址: http://www.cdcfah.com/cp/2885351.html</p></div></div></div></div></div><div id="phdzv3d" class="page-right twoColRt"><div id="vptnl5t" class="box01 margin10 clearfix"><h3><a href="http://www.cdcfah.com/cp/">猜你喜歡</a></h3><div id="x3zlzvh" class="recomPic likePro"><a href="http://www.cdcfah.com/cp/814588.html"><div><img src="http://tyunfile.71360.com/UpLoadFile/2019/11/1/14/637082168864691056_lgpj_5374157.jpg" alt="福建ZF配件哪家強信息推薦自業(yè)物資供應" class="vcenter" onerror="javascript:this.src='/static/new_net_01/images/nopic.jpg';"></div><p>福建ZF配件哪家強信息推薦自業(yè)物資供應</p></a></div><div id="z3vl3hz" class="recomPic likePro"><a href="http://www.cdcfah.com/cp/846569.html"><div><img src="https://tyunfile.71360.com/WaterMark/UploadFile/nbzxsw/637298235378037109/764794.png" alt="寧波寧海直接考A2有幾個科目真誠推薦寧波助學商務信息咨詢供應" 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