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src="http://tyunfile.71360.com/UploadFile/qicheng/637208416178222657/9181377.jpg" class="vcenter" onerror="javascript:this.src='/static/new_net_01/images/nopic.jpg';"></p></div></div><div id="oczbvzw" class="smallimg"><div><p class="pic"><img src="http://tyunfile.71360.com/UploadFile/qicheng/637208416178222657/9181377.jpg" class="vcenter" onerror="javascript:this.src='/static/new_net_01/images/nopic.jpg';"></p></div></div></div><div id="2jgdamj" class="content"><p><span>需求數量：</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>產品關鍵詞：</span>泉州代理記賬報稅咨詢公司,咨詢</p><p><span>***更新：</span>2021-01-19 05:04:53</p><p><span id="click" >瀏覽次數：0次</span></p><a rel="nofollow" class="button">聯系我們</a></div></div><div id="g7l3woa" class="rightbox"><h3>公司基本資料信息</h3><p style="border:0;"><a rel="nofollow">泉州市啟程財務咨詢有限公司</a></p><p><span>聯系人：</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>網址: </span></p><p><span>手機: </span>0595-22610045</p><p><span>地址: </span>華大街道高新產業(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="7iz32zd" class="page-proshow02"><p class="title">詳細說明</p><div id="3nebi27" class="box"><p><p style="text-indent:25px"> 企業(yè)在活動中隨機向本單位以外的個人贈送禮品，個人取得的禮品收入按照什么稅目繳納個人所得稅？答：《財政部稅務總局關于個人取得有關收入適用個人所得稅應稅所得項目的公告》(財政部稅務總局公告2019年第74號)規(guī)定：“三、企業(yè)在業(yè)務宣傳、廣告等活動中，隨機向本單位以外的個人贈送禮品(包括網絡紅包，下同)，以及企業(yè)在年會、座談會、慶典以及其他活動中向本單位以外的個人贈送禮品，泉州代理記賬報稅咨詢公司，個人取得的禮品收入，泉州代理記賬報稅咨詢公司，按照“偶然所得”項目計算繳納個人所得稅，但企業(yè)贈送的具有價格折扣或折讓性質的消費券、代金券，泉州代理記賬報稅咨詢公司、抵用券、優(yōu)惠券等禮品除外。前款所稱禮品收入的應納稅所得額按照《財政部國家稅務總局關于企業(yè)促銷展業(yè)贈送禮品有關個人所得稅問題的通知》(財稅〔2011〕50號)第三條規(guī)定計算。委托人要求的其他常年代理業(yè)務。泉州代理記賬報稅咨詢公司</p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="泉州代理記賬報稅咨詢公司,咨詢" src="http://tyunfile.71360.com/UploadFile/qicheng/637208416178222657/9181377.jpg"></div><p style="text-indent:25px">如果是個人獨資企業(yè)、合伙企業(yè)的個人投資者或其家庭成員向被投資企業(yè)取得借款用于購買商品房，則按個體工商戶計征個稅規(guī)定計算征收個人所得稅。如果發(fā)生應稅事項，企業(yè)應代扣代繳個人所得稅。企業(yè)其他人員取得的借款所得，扣繳稅款時，借記“應付職工薪酬”科目，貸記“應交稅費——應交個人所得稅”科目。個人獨資企業(yè)、合伙企業(yè)的個人投資者或其家庭成員取得的借款所得按個體工商戶計征個稅時，借記“所得稅費用”科目，貸記“應交稅費——應交個人所得稅”科目。個人獨資企業(yè)、合伙企業(yè)以外的其他企業(yè)的個人投資者或其家庭成員取得借款，支付股息、利潤時，借記“應付股利”科目，貸記“應交稅費——應交代扣個人所得稅”科目和“庫存現金”科目。泉州代理記賬報稅咨詢公司營業(yè)執(zhí)照批下來后，企業(yè)每個月都必須向稅務局申報企業(yè)的經營情況。</p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="泉州代理記賬報稅咨詢公司,咨詢" src="http://tyunfile.71360.com/UploadFile/qicheng/637208417998779297/278709.jpg"></div><p style="text-indent:25px"> 根據《稅收征管法》，稅務稽查被賦予的執(zhí)法權力有查賬權、場地檢查權、責成提供資料權、詢問權、查證權、檢查存款賬戶權、稅收保全措施權、稅收強制執(zhí)行措施權等。在實施檢查時，稅務部門檢查人員一般2人一組，會向被查對象出示稅務檢查證和《稅務檢查通知書》。檢查人員會通過實地檢查、詢問、調取賬簿資料、提取證據原件、調研空白發(fā)票、調取發(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、稅務稽查會涉及到企業(yè)重要的財務、稅務信息與資料，企業(yè)需要提供檢查所屬年度的相關財務、稅務資料，例如賬冊、憑證、合同等。2、隨著會計信息化工作的推進，大多數企業(yè)現在都采用電子財務軟件記賬，企業(yè)財務人員常有疑惑，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)的電子涉稅經營財務數據資料。3、如果企業(yè)的涉稅問題比較重大，并跨越年度，檢查人員也會調閱相關年度的涉稅資料。</p><p style="text-indent:25px"> 境內無住所個人的居住時間如何計算？答：根據《財政部稅務總局關于在中國境內無住所的個人居住時間判定標準的公告》(財政部稅務總局公告2019年第34號)條規(guī)定，無住所個人一個納稅年度在中國境內累計居住滿183天的，如果此前六年在中國境內每年累計居住天數都滿183天而且沒有任何一年單次離境超過30天，該納稅年度來源于中國境內、境外所得應當繳納個人所得稅;如果此前六年的任一年在中國境內累計居住天數不滿183天或者單次離境超過30天，該納稅年度來源于中國境外且由境外單位或者個人支付的所得，免予繳納個人所得稅。前款所稱此前六年，是指該納稅年度的前一年至前六年的連續(xù)六個年度，此前六年的起始年度自2019年(含)以后年度開始計算。第二條規(guī)定，無住所個人一個納稅年度內在中國境內累計居住天數，按照個人在中國境內累計停留的天數計算。在中國境內停留的當天滿24小時的，計入中國境內居住天數，在中國境內停留的當天不足24小時的，不計入中國境內居住天數。第三條規(guī)定，本公告自2019年1月1日起施行。代理記賬會計要講究職業(yè)道德，其身要正。</p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="泉州代理記賬報稅咨詢公司,咨詢" src="http://tyunfile.71360.com/UploadFile/qicheng/637208416178193360/7993162.jpg"></div><p style="text-indent:25px"> 一般納稅人增值稅申報表精簡了廢止部分申報表附列資料：一是廢止原《增值稅納稅申報表附列資料（五）》（以下簡稱《附列資料（五）》）。二是廢止原《營改增稅負分析測算明細表》。納稅人自2019年5月1日起無需填報上述兩張附表。購進不動產允許一次性抵扣了自2019年4月1日起，納稅人取得不動產或者不動產在建工程的進項稅額不再分2年抵扣。此前按照上述規(guī)定尚未抵扣完畢的待抵扣進項稅額，可自2019年4月稅款所屬期起從銷項稅額中抵扣。增值稅加計抵減政策來了自2019年4月1日至2021年12月31日，允許生產、生活業(yè)納稅人按照當期可抵扣進項稅額加計10%，抵減應納稅額（以下稱加計抵減政策）。所稱生產、生活業(yè)納稅人，是指提供郵政服務、電信服務、現代服務、生活服務（以下稱四項服務）取得的銷售額占全部銷售額的比重超過50%的納稅人。代理各個稅種的納稅申報，代理企業(yè)納稅情況自查及代理記賬清算各種稅款業(yè)務;泉州工程企業(yè)管理咨詢哪家好</p><p style="text-indent:25px">連續(xù)3個月不到稅務登記納稅申報的，稅務登記將對該企業(yè)的稅務登記證給于注銷的處理。泉州代理記賬報稅咨詢公司</p><p style="text-indent:25px"> 免稅申報不能用“零申報”代替問：我公司是小規(guī)模納稅人，本期享受小微企業(yè)免征增值稅優(yōu)惠政策，我可以直接零申報嗎？答：不可以。享受免稅政策的納稅人，填列各稅種納稅申報表時，應當對照報表填寫說明，在申報表免稅欄次如實填列實際免稅額，而不能簡單用“0”代替。你公司享受增值稅免稅政策，申報數字應如實填列《增值稅納稅申報表（小規(guī)模納稅人適用）》第9欄“免稅銷售額”、第17欄“本期免稅額”。申報數字為零不能免除納稅人納稅申報義務問：企業(yè)當期申報數字為零，是否無需申報？答：錯誤。依據《中華人民稅收征收管理法》第二十五條，納稅人必須依照法律、行政法規(guī)規(guī)定或者稅務依照法律、行政法規(guī)的規(guī)定確定的申報期限、申報內容如實辦理納稅申報，報送納稅申報表、財務會計報表以及稅務根據實際需要要求納稅人報送的其他納稅資料。企業(yè)無論當期納稅申報表有無數字，都應當履行按期納稅申報義務。同時，依據《中華人民稅收征收管理法》第六十二條，納稅人未按照規(guī)定的期限辦理納稅申報和報送納稅資料的，或者扣繳義務人未按照規(guī)定的期限向稅務報送代扣代繳、代收代繳稅款報告表和有關資料的，由稅務責令限期改正，可以處二千元以下的罰款；情節(jié)嚴重的。泉州代理記賬報稅咨詢公司</p></p><br /><p>文章來源地址: http://www.cdcfah.com/cp/2910182.html</p></div></div></div></div></div><div id="8cz2vn2" class="page-right twoColRt"><div id="ftkcela" class="box01 margin10 clearfix"><h3><a href="http://www.cdcfah.com/cp/">猜你喜歡</a></h3><div id="gvxuwi7" class="recomPic likePro"><a href="http://www.cdcfah.com/cp/814588.html"><div><img 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