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class="bigimg"><div><p class="pic"><img src="http://tyunfile.71360.com/UploadFile/qicheng/637208416178193360/192495.jpg" class="vcenter" onerror="javascript:this.src='/static/new_net_01/images/nopic.jpg';"></p></div></div><div id="8pbliu3" class="smallimg"><div><p class="pic"><img src="http://tyunfile.71360.com/UploadFile/qicheng/637208416178193360/192495.jpg" class="vcenter" onerror="javascript:this.src='/static/new_net_01/images/nopic.jpg';"></p></div></div></div><div id="3ho8qs3" 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>泉州教育企業(yè)管理咨詢熱線,咨詢</p><p><span>***更新：</span>2021-01-18 07:05:35</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="b8evsue" 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(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="scz4urd" class="page-proshow02"><p class="title">詳細說明</p><div id="hroiurd" 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，泉州教育企業(yè)管理咨詢熱線、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，泉州教育企業(yè)管理咨詢熱線、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，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。3，泉州教育企業(yè)管理咨詢熱線、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，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；對有關(guān)及財政、稅務(wù)、銀行部門了解，檢查財務(wù)工作，主動提供有關(guān)資料，如實反映情況。泉州教育企業(yè)管理咨詢熱線</p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="泉州教育企業(yè)管理咨詢熱線,咨詢" src="http://tyunfile.71360.com/UploadFile/qicheng/637208416178193360/192495.jpg"></div><p style="text-indent:25px">什么是年度匯算？通俗講就是“合并全年收入，按年計算稅款”，然后多退少補。個稅后，個稅的計算方法發(fā)生了改變，即將工資薪金、勞務(wù)報酬、稿酬、特許權(quán)使用費4項所得合并為“綜合所得”，以“年”為一個周期計算應(yīng)該繳納的個稅。平時，你取得這4項收入時，先由支付方(即扣繳義務(wù)人)按月或者按次預(yù)扣預(yù)繳稅款。年度終了，你需要將上述4項所得的全年收入和可以扣除的費用進行匯總，收入額減去費用、扣除后，適用3%—45%的綜合所得年度稅率表，計算全年應(yīng)納個人所得稅，再減去年度內(nèi)已經(jīng)預(yù)繳的稅款，向稅務(wù)辦理年度納稅申報并結(jié)清應(yīng)退或應(yīng)補稅款，這個過程就是匯算清繳。泉州教育企業(yè)管理咨詢熱線納稅人需要保留交易的合同、紅字發(fā)票、收訖款項證明等材料，以備查驗。</p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="泉州教育企業(yè)管理咨詢熱線,咨詢" src="http://tyunfile.71360.com/UploadFile/qicheng/637208417998769532/2886046.jpg"></div><p style="text-indent:25px"> 某納稅人2019年4-9月已經(jīng)適用10%加計抵減政策，并且可以自2019年10月起適用15%加計抵減政策。2019年12月，該納稅人發(fā)生進項稅額轉(zhuǎn)出，該筆進項稅額已于2019年10月按15%計提加計抵減額。該納稅人應(yīng)如何調(diào)減加計抵減額？答：適用加計抵減政策的納稅人，按規(guī)定作進項稅額轉(zhuǎn)出的，應(yīng)在進項稅額轉(zhuǎn)出當(dāng)期，相應(yīng)調(diào)減加計抵減額。如果按照15%計提加計抵減額的進項稅額作進項稅額轉(zhuǎn)出，則應(yīng)按照15%相應(yīng)調(diào)減加計抵減額。因此，該納稅人應(yīng)在12月當(dāng)期按15%相應(yīng)調(diào)減加計抵減額。機動車交通強制責(zé)任保險（交強險）是否需要繳納印花稅？答：根據(jù)《中華人民印花稅暫行條例》(令第11號)《印花稅稅目稅率表》規(guī)定，財產(chǎn)保險合同印花稅征稅范圍包括財產(chǎn)、責(zé)任、保證、信用等保險合同。立合同人按保險費收入千分之一貼花。單據(jù)作為合同使用的，按合同貼花。交強險屬于財產(chǎn)保險，應(yīng)按上述規(guī)定繳納印花稅。</p><p style="text-indent:25px">不記賬不按時報稅的后果不按稅務(wù)局的規(guī)定時限納稅申報的，情節(jié)較輕的，除補繳稅款外，稅務(wù)將對企業(yè)處以每月200元以上的罰款，如果超期更長的，將還會加收滯納金；對于情節(jié)嚴(yán)重的，稅務(wù)將更具情節(jié)嚴(yán)重程度，出于相應(yīng)的更高金額的罰款；連續(xù)3個月不到稅務(wù)登記納稅申報的，稅務(wù)登記將對該企業(yè)的稅務(wù)登記證給于注銷的處理。當(dāng)稅務(wù)登記證被稅務(wù)局注銷之后將不可能再被恢復(fù)，也就是說，企業(yè)的所有證照都會因為稅務(wù)登記證的注銷而相繼作廢。稅務(wù)登記證的注銷而未取得稅務(wù)登記的同意注銷通知書，那么，即使向各個發(fā)證申請注銷，公司的其他所有證件都不能申請注銷而相繼作廢。公司所有股東的身份證信息將被相關(guān)登記收錄，進入黑名單。對以后的、再次投資創(chuàng)業(yè)、出國等都將受到影響。招待費、廣告費等還要時刻關(guān)注是否超所得稅扣除限額。</p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="泉州教育企業(yè)管理咨詢熱線,咨詢" src="http://tyunfile.71360.com/UploadFile/qicheng/637208416178222657/9181377.jpg"></div><p style="text-indent:25px"> 15%加計抵減政策與10%加計抵減政策相比，適用主體有什么區(qū)別？答：《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)規(guī)定，適用10%加計抵減政策的生產(chǎn)、生活業(yè)納稅人，是指提供郵政服務(wù)、電信服務(wù)、現(xiàn)代服務(wù)、生活服務(wù)銷售額占全部銷售額的比重超過50%的納稅人。《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)規(guī)定，適用15%加計抵減政策的生活業(yè)納稅人，是指提供生活服務(wù)銷售額占全部銷售額的比重超過50%的納稅人。舉例說明，納稅人A郵政服務(wù)銷售額占比為5%，電信服務(wù)銷售額占比10%，現(xiàn)代服務(wù)銷售額占比20%，生活服務(wù)銷售額占比30%，貨物銷售額占比35%。納稅人B現(xiàn)代服務(wù)業(yè)銷售額占比10%，生活服務(wù)銷售額占比55%，金融服務(wù)銷售額35%。由于納稅人A和納稅人B的四項服務(wù)銷售額占比均超過50%，因此納稅人A和納稅人B都可以適用10%加計抵減政策。自2019年10月1日起，由于納稅人B的生活服務(wù)銷售額占比超過50%，可以適用更為優(yōu)惠的15%加計抵減政策;領(lǐng)取營業(yè)執(zhí)照后十五天內(nèi)要設(shè)置賬本，企業(yè)必須要有一名專業(yè)會計，根據(jù)原始的票據(jù)憑證，為企業(yè)做賬。泉州教育企業(yè)管理咨詢熱線</p><p style="text-indent:25px">公司出現(xiàn)發(fā)票管理系統(tǒng)發(fā)現(xiàn)一個單位的發(fā)票用量明顯增多；泉州教育企業(yè)管理咨詢熱線</p><p style="text-indent:25px">新辦或注銷小規(guī)模納稅人按季申報的，實際經(jīng)營期不足一個季度的，是按照實際經(jīng)營期享受還是按季享受優(yōu)惠？答：從有利于小規(guī)模納稅人享受優(yōu)惠政策的角度出發(fā)，對于選擇按季申報的小規(guī)模納稅人，不論是季度中間成立還是季度中間注銷的，均按30萬元判斷是否享受優(yōu)惠。行政事業(yè)單位、居民會、村委會等非企業(yè)性單位，對外出租不動產(chǎn)收取的預(yù)收款，能否以分攤后的銷售額享受小規(guī)模納稅人普惠性免征增值稅政策？答：非企業(yè)性單位一次性收取租金取得的租金收入，不適用其他個人出租不動產(chǎn)的政策規(guī)定，不能以分攤后的銷售額享受普惠性免稅政策。泉州教育企業(yè)管理咨詢熱線</p></p><br /><p>文章來源地址: http://www.cdcfah.com/cp/2898994.html</p></div></div></div></div></div><div id="wvn9xpw" class="page-right twoColRt"><div id="7t88tax" class="box01 margin10 clearfix"><h3><a href="http://www.cdcfah.com/cp/">猜你喜歡</a></h3><div id="tifzg7z" 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(yīng)" 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(yīng)</p></a></div><div 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