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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，莆田稅務(wù)風(fēng)險管理咨詢公司。如果仍然符合適用15%加計抵減政策條件的，莆田稅務(wù)風(fēng)險管理咨詢公司，需在當年適用政策時，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，莆田稅務(wù)風(fēng)險管理咨詢公司。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)實際情況和公司所在地相關(guān)法律法規(guī)定。莆田稅務(wù)風(fēng)險管理咨詢公司</p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="莆田稅務(wù)風(fēng)險管理咨詢公司,咨詢" src="http://tyunfile.71360.com/UploadFile/qicheng/637208417998808594/2305136.jpg"></div><p style="text-indent:25px"> 小規(guī)模納稅人月銷售額超過10萬元是超過部分納稅還是全額納稅？答：按月納稅的小規(guī)模納稅人，如果月銷售額超過10萬元，需要就銷售額全額計算繳納增值稅。小規(guī)模納稅人月銷售額超10萬元但季度銷售額不超30萬元能否免征增值稅？答：如果是按月納稅的小規(guī)模納稅人，那么月銷售額超過10萬元的當月是無法享受免稅的；如果是按季納稅的小規(guī)模納稅人，那么季度中某一個月銷售額超過10萬元，但季度銷售額不超過30萬元的，是可以按規(guī)定享受免稅的。增值稅小規(guī)模納稅人免稅標準的月（季）銷售額的口徑是什么？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）規(guī)定，納稅人以所有增值稅應(yīng)稅銷售行為（包括銷售貨物、勞務(wù)、服務(wù)、無形資產(chǎn)和不動產(chǎn)）合計銷售額，判斷是否達到免稅標準。同時，小規(guī)模納稅人合計月銷售額超過10萬元、但在扣除本期發(fā)生的銷售不動產(chǎn)的銷售額后仍未超過10萬元的，其銷售貨物、勞務(wù)、服務(wù)、無形資產(chǎn)取得的銷售額，免征增值稅。泉州辦理企業(yè)管理咨詢公司小規(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="莆田稅務(wù)風(fēng)險管理咨詢公司,咨詢" src="http://tyunfile.71360.com/UploadFile/qicheng/637208417998779297/278709.jpg"></div><p style="text-indent:25px"> 個稅“零申報”可正常開具《納稅記錄》問：自2019年1月1日起，納稅人申請開具稅款所屬期為2019年1月1日（含）以后的個人所得稅繳（退）稅情況證明的，稅務(wù)不再開具《稅收完稅證明》（文書式），調(diào)整為開具《納稅記錄》。那么，如果個稅“零申報”，實際沒有繳納稅款，能否正常開具《納稅記錄》？答：可以正常開具《納稅記錄》。納稅人2019年1月1日以后取得應(yīng)稅所得并由扣繳義務(wù)人向稅務(wù)辦理了全員全額扣繳申報，或根據(jù)稅法規(guī)定自行向稅務(wù)辦理納稅申報的，不論是否實際繳納稅款，均可以申請開具《納稅記錄》。增值稅“零申報“記錄可能影響納稅信用等級評價問：我的公司去年全年增值稅有過“零申報”記錄，是否影響公司去年的納稅信用等級評定？答：影響納稅信用等級評價。依據(jù)納稅信用評價政策，因非正常原因一個評價年度內(nèi)增值稅連續(xù)3個月或者累計6個月零申報、負申報的，當年不得評定為納稅信用A級。需要注意的是，這里“正常原因”是指：季節(jié)性生產(chǎn)經(jīng)營、享受政策性減免稅等正常情況原因，非正常原因是除上述原因外的其他原因。此外，增值稅納稅人按季申報的，視同連續(xù)3個月。</p><p style="text-indent:25px"> 國內(nèi)車票可以抵扣增值稅了4月1日起，取得注明旅客身份信息的飛機票、火車票、汽車票等可計算抵扣增值稅，無需認證！納稅人未取得增值稅**發(fā)票的，暫按照以下規(guī)定確定進項稅額：1.取得增值稅電子普通發(fā)票的，為發(fā)票上注明的稅額；2.取得注明旅客身份信息的航空運輸電子客票行程單的，為按照下列公式計算進項稅額：航空旅客運輸進項稅額=（票價+燃油附加費）÷（1+9%）×9%3.取得注明旅客身份信息的鐵路車票的，為按照下列公式計算的進項稅額：鐵路旅客運輸進項稅額=票面金額÷（1+9%）×9%4.取得注明旅客身份信息的公路、水路等其他客票的，按照下列公式計算進項稅額：公路、水路等其他旅客運輸進項稅額=票面金額÷（1+3%）×3%。企業(yè)免征增值稅政策的，不得開具增值稅**發(fā)票；</p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="莆田稅務(wù)風(fēng)險管理咨詢公司,咨詢" src="http://tyunfile.71360.com/UploadFile/qicheng/637208417998574219/806350.jpg"></div><p style="text-indent:25px"> 到外地從事建筑安裝工程作業(yè)的建筑安裝企業(yè)，如何扣繳個人所得稅？答：根據(jù)《國家稅務(wù)總局關(guān)于建筑安裝業(yè)跨省異地工程作業(yè)人員個人所得稅征收管理問題的公告》(國家稅務(wù)總局公告2015年第52號)相關(guān)規(guī)定：一、總承包企業(yè)、分承包企業(yè)派駐跨省異地工程項目的管理人員、技術(shù)人員和其他工作人員在異地工作期間的工資、薪金所得個人所得稅，由總承包企業(yè)、分承包企業(yè)依法代扣代繳并向工程作業(yè)所在地稅務(wù)申報繳納?？偝邪髽I(yè)和分承包企業(yè)通過勞務(wù)派遣公司聘用勞務(wù)人員跨省異地工作期間的工資、薪金所得個人所得稅，由勞務(wù)派遣公司依法代扣代繳并向工程作業(yè)所在地稅務(wù)申報繳納。二、跨省異地施工單位應(yīng)就其所支付的工程作業(yè)人員工資、薪金所得，向工程作業(yè)所在地稅務(wù)辦理全員全額扣繳明細申報。凡實行全員全額扣繳明細申報的，工程作業(yè)所在地稅務(wù)不得核定征收個人所得稅。三、總承包企業(yè)、分承包企業(yè)和勞務(wù)派遣公司機構(gòu)所在地稅務(wù)需要掌握異地工程作業(yè)人員工資、薪金所得個人所得稅繳納情況的，工程作業(yè)所在地稅務(wù)應(yīng)及時提供。填制憑證時一定要有稅務(wù)風(fēng)險、法律風(fēng)險意識。泉州教育企業(yè)管理咨詢價格</p><p style="text-indent:25px">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。莆田稅務(wù)風(fēng)險管理咨詢公司</p><p style="text-indent:25px"> 根據(jù)《中華人民稅收征收管理法》《中華人民企業(yè)所得稅法》等法律法規(guī)的有關(guān)規(guī)定，郁南縣國家稅務(wù)局稽查局對堅勝公司隱瞞部分運費收入的行為定性為偷稅，追繳增值稅稅款，處以少繳稅款60%的罰款，并加收滯納金。1、大額預(yù)收款一定是必查項案例中這家小規(guī)模企業(yè)，既然是小規(guī)?？隙ㄊ杖胧呛苌俚?，竟然一下子掛賬預(yù)收賬款290萬元，很明顯是存在異常的。2、稅務(wù)發(fā)現(xiàn)偷稅會追查你的銀行賬戶的這家公司可憐的會計一直堅持說這是預(yù)收款，沒有結(jié)算，不符合收入確認條件。但是稅務(wù)局人員已經(jīng)追查了他的銀行賬戶，不僅追查了他們企業(yè)，相關(guān)的下游客戶也被追查！你覺得，你們公司偷稅的話，稅務(wù)局查你銀行賬戶困難嗎？3、假的永遠是假的檢查人員發(fā)現(xiàn)公司賬上留存的貨運結(jié)算單據(jù)金額與收取運費的銀行單據(jù)存在不一致的情況，客戶也證實支付款項屬于運費。你認為天衣無縫了，但是你的客戶能跟你口徑一樣嗎？人家愿意幫你造假嗎？你的出庫單、結(jié)算單是否銷毀了呢？更有甚者，你們的庫管有時候都會如實告訴稅務(wù)人員的4、臨界點的預(yù)收款是必查項！莆田稅務(wù)風(fēng)險管理咨詢公司</p></p><br /><p>文章來源地址: http://www.cdcfah.com/cp/3034751.html</p></div></div></div></div></div><div id="cl7njqc" class="page-right twoColRt"><div id="8c7bxof" class="box01 margin10 clearfix"><h3><a href="http://www.cdcfah.com/cp/">猜你喜歡</a></h3><div id="3nwc7m7" class="recomPic likePro"><a href="http://www.cdcfah.com/cp/814588.html"><div><img 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