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class="leftbox clearfix"><h1>泉州本土企業(yè)管理咨詢公司泉州市啟程財務(wù)咨詢供應(yīng)</h1><div id="drtq2jl" class="proBig"><div id="8ssa9ah" class="bigimg"><div><p class="pic"><img src="http://tyunfile.71360.com/UploadFile/qicheng/637208417998808594/2305136.jpg" class="vcenter" onerror="javascript:this.src='/static/new_net_01/images/nopic.jpg';"></p></div></div><div id="povshd2" class="smallimg"><div><p class="pic"><img src="http://tyunfile.71360.com/UploadFile/qicheng/637208417998808594/2305136.jpg" class="vcenter" onerror="javascript:this.src='/static/new_net_01/images/nopic.jpg';"></p></div></div></div><div id="dme247n" 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>泉州本土企業(yè)管理咨詢公司,咨詢</p><p><span>***更新：</span>2021-01-24 08:05:00</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="hg72xzr" 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(jī): </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="xbodmtv" class="page-proshow02"><p class="title">詳細(xì)說明</p><div id="uya27pr" class="box"><p><p style="text-indent:25px"> 2019年可選擇轉(zhuǎn)登記為小規(guī)模納稅人的范圍是什么？答：《國家稅務(wù)總局關(guān)于小規(guī)模納稅人免征增值稅政策有關(guān)征管問題的公告》（國家稅務(wù)總局公告2019年第4號）第五條規(guī)定，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。？答：無時間要求。轉(zhuǎn)登記日前經(jīng)營期不滿12個月或者4個季度的，按照月（季度）平均銷售額估算累計銷售額，確定是否符合轉(zhuǎn)登記的條件。，泉州本土企業(yè)管理咨詢公司.一般納稅人轉(zhuǎn)登記為小規(guī)模納稅人，累計銷售額該如何計算？答：累計應(yīng)稅銷售額計算，應(yīng)按照《增值稅一般納稅人登記管理辦法》（國家稅務(wù)總局令第43號）的規(guī)定執(zhí)行，包括納稅申報銷售額、稽查查補(bǔ)銷售額、納稅評估調(diào)整銷售額。而銷售服務(wù)，泉州本土企業(yè)管理咨詢公司、無形資產(chǎn)或者不動產(chǎn)有扣除項目的納稅人，其應(yīng)稅行為年應(yīng)稅銷售額按未扣除之前的銷售額計算。此外，納稅人偶然發(fā)生的銷售無形資產(chǎn)、轉(zhuǎn)讓不動產(chǎn)的銷售額，不計入應(yīng)稅行為年應(yīng)稅銷售額，泉州本土企業(yè)管理咨詢公司。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(yàn)。泉州本土企業(yè)管理咨詢公司</p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="泉州本土企業(yè)管理咨詢公司,咨詢" src="http://tyunfile.71360.com/UploadFile/qicheng/637208417998808594/2305136.jpg"></div><p style="text-indent:25px"> 按偶然所得征收（1）應(yīng)納稅額不足1元免征個稅，換成“偶然所得”就是“5元”及以下紅包免征個稅。依據(jù)：《國家稅務(wù)總局關(guān)于1元以下應(yīng)納稅額和滯納金處理問題的公告》(國家稅務(wù)總局公告2012年第25號)（2）對個人取得企業(yè)派發(fā)的現(xiàn)金網(wǎng)絡(luò)紅包，應(yīng)按照偶然所得項目計算繳納個人所得稅，稅款由派發(fā)紅包的企業(yè)代扣代繳。依據(jù)：《國家稅務(wù)總局關(guān)于加強(qiáng)網(wǎng)絡(luò)紅包個人所得稅征收管理的通知》(稅總函〔2015〕409號)（3）企業(yè)在業(yè)務(wù)宣傳、廣告等活動中，隨機(jī)向本單位以外的個人贈送禮品（包括網(wǎng)絡(luò)紅包），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，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(zhì)的消費(fèi)券、代金券、抵用券、優(yōu)惠券等禮品除外。依據(jù)：《關(guān)于個人取得有關(guān)收入適用個人所得稅應(yīng)稅所得項目的公告》。莆田辦稅程序咨詢公司小規(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="泉州本土企業(yè)管理咨詢公司,咨詢" src="http://tyunfile.71360.com/UploadFile/qicheng/637208417998857422/60247.jpg"></div><p style="text-indent:25px"> 增值稅起征點(diǎn)的規(guī)定是什么？答：增值稅起征點(diǎn)，仍按照《中華人民增值稅暫行條例實(shí)施細(xì)則》和《營業(yè)稅改征增值稅試點(diǎn)實(shí)施辦法》執(zhí)行。即：按期納稅的，為月銷售額5000-20000元（含本數(shù)），按次納稅的，為每次（日）銷售額300-500元（含本數(shù)）。無論是此前對小規(guī)模納稅人月銷售額2-3萬元（季度6-9萬元）免征增值稅的規(guī)定，還是自2019年1月1日起將小規(guī)模納稅人免稅標(biāo)準(zhǔn)從月銷售額3萬元提高至10萬元（季度由9萬元提高到30萬元），并沒有調(diào)整增值稅起征點(diǎn)。如果繳納過稅款后專票丟失，按現(xiàn)行規(guī)定辦理了丟失手續(xù)，后續(xù)開具了紅字**發(fā)票，可以申請退還稅款嗎？答：增值稅一般納稅人開具增值稅**發(fā)票后，發(fā)生銷售退回、開票有誤、應(yīng)稅服務(wù)中止等情形但不符合發(fā)票作廢條件，或者因銷貨部分退回及發(fā)生銷售折讓的，可以開具紅字**發(fā)票。稅務(wù)為小規(guī)模納稅人**發(fā)票，需要開具紅字**發(fā)票的，按照一般納稅人開具紅字**發(fā)票的方法處理。出具紅字**發(fā)票后，納稅人可以向主管稅務(wù)申請退還已經(jīng)繳納的稅款。</p><p style="text-indent:25px"> 境內(nèi)無住所個人的居住時間如何計算？答：根據(jù)《財政部稅務(wù)總局關(guān)于在中國境內(nèi)無住所的個人居住時間判定標(biāo)準(zhǔn)的公告》(財政部稅務(wù)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(nèi)累計居住滿183天的，如果此前六年在中國境內(nèi)每年累計居住天數(shù)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(nèi)、境外所得應(yīng)當(dāng)繳納個人所得稅;如果此前六年的任一年在中國境內(nèi)累計居住天數(shù)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(nèi)在中國境內(nèi)累計居住天數(shù)，按照個人在中國境內(nèi)累計停留的天數(shù)計算。在中國境內(nèi)停留的當(dāng)天滿24小時的，計入中國境內(nèi)居住天數(shù)，在中國境內(nèi)停留的當(dāng)天不足24小時的，不計入中國境內(nèi)居住天數(shù)。第三條規(guī)定，本公告自2019年1月1日起施行。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(shí)際情況和公司所在地相關(guān)法律法規(guī)定。</p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="泉州本土企業(yè)管理咨詢公司,咨詢" src="http://tyunfile.71360.com/UploadFile/qicheng/637208417998574219/806350.jpg"></div><p style="text-indent:25px"> 對于絕大多數(shù)人的理解，稅務(wù)稽查，稅務(wù)稽查，肯定是稅務(wù)局的稽查工作人員查唄！是這樣么？01首先我們來定義一下具有行使稅務(wù)稽查權(quán)力的人員有哪些。稅務(wù)稽查工作人員都會有對應(yīng)的證件《稅務(wù)檢查證》，在稽查工作中，都會出示。有證的才是稅務(wù)稽查工作人員。政策依據(jù)：2018年第44號《稅務(wù)檢查證管理辦法》02稅務(wù)稽查人員的選派。稅務(wù)稽查人員在稽查局有很多人，到底誰來查你，這個也遵循“隨機(jī)”原則。不僅查誰要隨機(jī)，誰查也是“隨機(jī)”的?；槿藛T與被查對象有下列關(guān)系之一的，應(yīng)當(dāng)回避，被查對象也有權(quán)要求他們回避。(1)稽查人員與被查當(dāng)事人有近親屬關(guān)系的;(2)稽查人員與被查對象有利害關(guān)系的;(3)稽查人員與被查對象有其他關(guān)系可能影響公正執(zhí)法的。增值稅稅率下調(diào)，稅負(fù)降低多少？莆田稅務(wù)風(fēng)險管理咨詢費(fèi)用</p><p style="text-indent:25px">個稅綜合所得年度匯算，哪些人一定要辦理？泉州本土企業(yè)管理咨詢公司</p><p style="text-indent:25px">已經(jīng)提交《適用15%加計抵減政策的聲明》并享受15%加計抵減政策的納稅人，在以后年度如何適用該政策？答：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)規(guī)定，納稅人2019年以后年度是否繼續(xù)適用15%加計抵減政策，需要根據(jù)上年度銷售額計算確定。已經(jīng)提交《適用15%加計抵減政策的聲明》并享受15%加計抵減政策的納稅人，在2020年、2021年是否繼續(xù)適用，應(yīng)分別根據(jù)其2019年、2020年銷售額確定。如果仍然符合適用15%加計抵減政策條件的，需在當(dāng)年適用政策時，再次提交《適用15%加計抵減政策的聲明》;如果不再符合15%加計抵減政策條件但符合10%加計抵減政策條件，需在當(dāng)年適用政策時，再次提交《適用加計抵減政策的聲明》，并可適用10%加計抵減政策。泉州本土企業(yè)管理咨詢公司</p></p><br /><p>文章來源地址: http://www.cdcfah.com/cp/2986335.html</p></div></div></div></div></div><div id="72n99ce" class="page-right twoColRt"><div id="8m2ikmo" class="box01 margin10 clearfix"><h3><a href="http://www.cdcfah.com/cp/">猜你喜歡</a></h3><div id="sxueace" 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(qiáng) 信息推薦自業(yè)物資供應(yīng)" class="vcenter" 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