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href="http://www.cdcfah.com/cp/third-swfw_huijifuwu/">會(huì)計(jì)服務(wù)</a>?淮安區(qū)***記賬包含的內(nèi)容貼心服務(wù) 淮安優(yōu)誠(chéng)財(cái)稅咨詢供應(yīng)</p><div id="vebtvce" class="leftbox clearfix"><h1>淮安區(qū)***記賬包含的內(nèi)容貼心服務(wù) 淮安優(yōu)誠(chéng)財(cái)稅咨詢供應(yīng)</h1><div id="eivczqi" class="proBig"><div id="kogdard" class="bigimg"><div><p class="pic"><img src="https://tyunfile.71360.com/UploadFile/yccs/637344817133847656/9580160.jpg" class="vcenter" onerror="javascript:this.src='/static/new_net_01/images/nopic.jpg';"></p></div></div><div id="3xuh2km" class="smallimg"><div><p class="pic"><img src="https://tyunfile.71360.com/UploadFile/yccs/637344817133847656/9580160.jpg" class="vcenter" onerror="javascript:this.src='/static/new_net_01/images/nopic.jpg';"></p></div></div></div><div id="xgy2jy2" class="content"><p><span>需求數(shù)量：</span>0</p><p><span>價(jià)格要求：</span>面議</p><p><span>所在地：</span>江蘇省</p><p><span>包裝要求：</span><span style="color: #f30;"></span></p><p><span>產(chǎn)品關(guān)鍵詞：</span>淮安區(qū)***記賬包含的內(nèi)容,代理記賬</p><p><span>***更新：</span>2021-01-21 08:02:55</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="l2mxpr9" class="rightbox"><h3>公司基本資料信息</h3><p style="border:0;"><a rel="nofollow">淮安優(yōu)誠(chéng)財(cái)稅咨詢有限公司</a></p><p><span>聯(lián)系人：</span>皇甫其虎</p><p><span>郵箱: </span>215086556@qq.com</p><p><span>電話: </span>18036748999</p><p><span>傳真: </span>0517_83776612</p><p><span>網(wǎng)址: </span>http://yccs.shop.88360.com</p><p><span>手機(jī): </span>0517-83776612</p><p><span>地址: </span>淮安市清江浦區(qū)河畔花城交通銀行28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="bhegnpz" class="page-proshow02"><p class="title">詳細(xì)說(shuō)明</p><div id="2w7amo9" class="box"><p><p style="text-indent:25px">按照《稅收征收管理法》規(guī)定，扣繳義務(wù)人代扣代繳個(gè)人所得稅或企業(yè)所得稅，淮安區(qū)***記賬包含的內(nèi)容，都可以從稅務(wù)機(jī)關(guān)獲得相應(yīng)的手續(xù)費(fèi)，很多企業(yè)將其計(jì)入“其他應(yīng)付款”等科目。根據(jù)《企業(yè)所得稅法》第六條規(guī)定，企業(yè)以貨幣形式和非貨幣形式從各種來(lái)源取得的收入，為收入總額。因此，企業(yè)取得的扣繳手續(xù)費(fèi)應(yīng)當(dāng)計(jì)入應(yīng)稅收入總額，繳納企業(yè)所得稅。盡管企業(yè)會(huì)計(jì)準(zhǔn)則規(guī)定，企業(yè)取得單位補(bǔ)助應(yīng)計(jì)入營(yíng)業(yè)外收入或其他收益。但是，仍然有一些企業(yè)將其計(jì)入“資本公積”“其他應(yīng)付款”等科目，未繳納企業(yè)所得稅，淮安區(qū)***記賬包含的內(nèi)容。免稅，淮安區(qū)***記賬包含的內(nèi)容、無(wú)應(yīng)納稅款與零申報(bào)，雖然后面結(jié)果都是應(yīng)納稅額為零，還是有區(qū)別的?；窗矃^(qū)***記賬包含的內(nèi)容</p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="淮安區(qū)***記賬包含的內(nèi)容,代理記賬" src="https://tyunfile.71360.com/UploadFile/yccs/637344817133847656/9580160.jpg"></div><p style="text-indent:25px">跨年發(fā)票應(yīng)該怎么處理?一、屬于預(yù)付款性質(zhì)的發(fā)票——跨年又如何根據(jù)發(fā)票的開(kāi)具規(guī)則，在銷(xiāo)售方或服務(wù)提供方在預(yù)收款時(shí)開(kāi)具的發(fā)票也是合法的。因此，我們首先需要對(duì)發(fā)票對(duì)應(yīng)的經(jīng)濟(jì)事項(xiàng)分清楚，看是不是屬于預(yù)付款的性質(zhì)。如果屬于預(yù)付款性質(zhì)的發(fā)票，即便是跨年了，也是可以的。比如，企業(yè)與電視臺(tái)簽署了2018年一季度的廣告合同，合同約定電視臺(tái)從2018年的1月1日開(kāi)始播放企業(yè)的廣告。假如企業(yè)在2017年12月底前支付了廣告費(fèi)，電視臺(tái)也在2017年12月31日開(kāi)具了發(fā)票。如果老板是跨年后的2018年1月15日才收到發(fā)票，完全可以把該發(fā)票做在2018年1月份的賬里，然后在2018年度進(jìn)行稅前扣除(本來(lái)也應(yīng)在2018年稅前扣除，即便是在2017年入賬)。淮安區(qū)***記賬包含的內(nèi)容直以來(lái)，企業(yè)界都有個(gè)說(shuō)法：開(kāi)公司容易，注銷(xiāo)難。</p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="淮安區(qū)***記賬包含的內(nèi)容,代理記賬" src="https://tyunfile.71360.com/UploadFile/yccs/637344817135205078/5079459.png"></div><p style="text-indent:25px">選擇優(yōu)誠(chéng)財(cái)稅的好處：首先我司是以互聯(lián)網(wǎng)+形式的一站式服務(wù)，手機(jī)下載APP實(shí)時(shí)查看、實(shí)施監(jiān)督、實(shí)時(shí)溝通，且隨時(shí)隨地可以與會(huì)計(jì)人員實(shí)時(shí)的溝通交通，增加了彼此間的互動(dòng)性；其次專業(yè)的會(huì)計(jì)人員會(huì)及時(shí)發(fā)現(xiàn)問(wèn)題并且及時(shí)的提出預(yù)警和規(guī)避方案，避免了由于財(cái)稅問(wèn)題而造成的損失；周到的財(cái)稅服務(wù)讓您無(wú)后顧之憂，專屬的財(cái)稅顧問(wèn)一對(duì)一的解答一切財(cái)稅問(wèn)題；后期出現(xiàn)任何因我方造成的責(zé)任和損失，將全部由我方承擔(dān)；自主研發(fā)的做賬軟件，三重審核杜絕了人工錯(cuò)誤，是技術(shù)的**。歡迎咨詢熱線0517-83779912 18036748999皇甫其虎</p><p> 2、不征稅收入對(duì)應(yīng)的支出未調(diào)增財(cái)稅〔2011〕70號(hào)文件第二條規(guī)定，不征稅收入用于支出所形成的費(fèi)用，不得在計(jì)算應(yīng)納稅所得額時(shí)扣除;用于支出所形成的資產(chǎn)，其計(jì)算的折舊、攤銷(xiāo)不得在計(jì)算應(yīng)納稅所得額時(shí)扣除。因此，企業(yè)取得不征稅收入進(jìn)行了調(diào)減，但在使用時(shí)形成的支出未調(diào)增。3、5年未使用的支出未調(diào)增財(cái)稅〔2011〕70號(hào)文件第三條規(guī)定，將符合本通知1條規(guī)定條件的財(cái)政性資金作不征稅收入處理后，在5年(60個(gè)月)內(nèi)未發(fā)生支出且未繳回財(cái)政部門(mén)或其他撥付資金的單位的部分，應(yīng)計(jì)入取得該資金第六年的應(yīng)稅收入總額;計(jì)入應(yīng)稅收入總額的財(cái)政性資金發(fā)生的支出，允許在計(jì)算應(yīng)納稅所得額時(shí)扣除。但是，確實(shí)有企業(yè)取得財(cái)政性資金作為不征稅收入后，5年都沒(méi)有使用，也未在第六年計(jì)入收入總額。企業(yè)增值稅稅負(fù)異常偏低，異?，F(xiàn)象。</p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="淮安區(qū)***記賬包含的內(nèi)容,代理記賬" src="https://tyunfile.71360.com/UploadFile/yccs/637344817131484375/5340011.jpg"></div><p> 國(guó)家稅務(wù)總局2016年69號(hào)公告對(duì)住宿業(yè)小規(guī)模納稅人自開(kāi)**發(fā)票也有同樣的規(guī)定。而對(duì)于建筑業(yè)小規(guī)模納稅人自開(kāi)**發(fā)票試點(diǎn)，國(guó)家稅務(wù)總局2017年11號(hào)公告則規(guī)定，需要開(kāi)具增值稅**發(fā)票的，通過(guò)增值稅發(fā)票管理新系統(tǒng)自行開(kāi)具，沒(méi)有再使用“可以”這個(gè)詞，避免了部分人員的誤讀。也就是說(shuō)，列入自開(kāi)專票試點(diǎn)的住宿業(yè)、鑒證咨詢業(yè)和建筑業(yè)小規(guī)模納稅人，只能自行開(kāi)具增值稅**發(fā)票，不得申請(qǐng)稅務(wù)機(jī)關(guān)為其代理開(kāi)。 </p> <p> 誤區(qū)二：所有業(yè)務(wù)都要自開(kāi)，不能代理開(kāi)試點(diǎn)小規(guī)模納稅人發(fā)生的所有業(yè)務(wù)是不是都要自行開(kāi)具專票，不能到稅務(wù)機(jī)關(guān)申請(qǐng)代理開(kāi)呢?不是的。69號(hào)公告規(guī)定，住宿業(yè)小規(guī)模納稅人銷(xiāo)售其取得的不動(dòng)產(chǎn)，需要開(kāi)具增值稅**發(fā)票的，仍須向地稅機(jī)關(guān)申請(qǐng)代理開(kāi)。4號(hào)文件和11號(hào)文件對(duì)鑒證咨詢業(yè)和建筑業(yè)有同樣的規(guī)定。或者由于一些業(yè)務(wù)經(jīng)營(yíng)方式不規(guī)范被依法責(zé)令關(guān)閉，這時(shí)公司可以申請(qǐng)注銷(xiāo)。淮安區(qū)***記賬包含的內(nèi)容</p><p style="text-indent:25px">國(guó)家對(duì)于不注銷(xiāo)、也未按時(shí)報(bào)稅的公司早就有明文規(guī)定的處罰?；窗矃^(qū)***記賬包含的內(nèi)容</p><p style="text-indent:25px">二、屬于存貨采購(gòu)的發(fā)票——跨年很正常對(duì)于存貨，即使收到發(fā)票也并不意味著馬上可以稅前扣除，因?yàn)榇尕洷仨氁?jīng)過(guò)入庫(kù)、領(lǐng)用、生產(chǎn)、銷(xiāo)售等環(huán)節(jié)后才可以在稅前扣除。如果發(fā)票是上年的，但是存貨在次年才完成入庫(kù)等程序，當(dāng)然上年的發(fā)票也是可以做在次年的。比如，企業(yè)在2017年12月31日收到一批貨，發(fā)票隨貨到的，該批貨物于2018年1月3日驗(yàn)收合格后入庫(kù)。此處，發(fā)票雖然是2017年的，但是可以正常做在2018年度，也沒(méi)有什么納稅調(diào)整。同樣道理，企業(yè)購(gòu)置的固定資產(chǎn)，如果因?yàn)轵?yàn)收、安裝等導(dǎo)致發(fā)票入賬時(shí)間跨年，也是可以的。淮安區(qū)***記賬包含的內(nèi)容</p><p 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