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</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="3gh9kj3" class="page-proshow02"><p class="title">詳細說明</p><div id="lfed9eq" class="box"><p><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，莆田代理記賬報稅咨詢方法，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，莆田代理記賬報稅咨詢方法，非正常原因是除上述原因外的其他原因。此外，莆田代理記賬報稅咨詢方法，增值稅納稅人按季申報的，視同連續(xù)3個月。什么發(fā)票可以抵扣?吃飯、加油、交通費可以嗎?莆田代理記賬報稅咨詢方法</p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="莆田代理記賬報稅咨詢方法,咨詢" src="http://tyunfile.71360.com/UploadFile/qicheng/637208416178330079/3865102.jpg"></div><p style="text-indent:25px"> 根據(jù)《稅收征管法》，稅務(wù)稽查被賦予的執(zhí)法權(quán)力有查賬權(quán)、場地檢查權(quán)、責成提供資料權(quán)、詢問權(quán)、查證權(quán)、檢查存款賬戶權(quán)、稅收保全措施權(quán)、稅收強制執(zhí)行措施權(quán)等。在實施檢查時，稅務(wù)部門檢查人員一般2人一組，會向被查對象出示稅務(wù)檢查證和《稅務(wù)檢查通知書》。檢查人員會通過實地檢查、詢問、調(diào)取賬簿資料、提取證據(jù)原件、調(diào)研空白發(fā)票、調(diào)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(wù)稽查會涉及到企業(yè)重要的財務(wù)、稅務(wù)信息與資料，企業(yè)需要提供檢查所屬年度的相關(guān)財務(wù)、稅務(wù)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(shù)企業(yè)現(xiàn)在都采用電子財務(wù)軟件記賬，企業(yè)財務(wù)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(guān)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(zhì)輸出并裝訂成冊。檢查人員同時也會采集并復(fù)制企業(yè)的電子涉稅經(jīng)營財務(wù)數(shù)據(jù)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(diào)閱相關(guān)年度的涉稅資料。泉州教育企業(yè)管理咨詢價格規(guī)模小的企業(yè)并不等同于稅收上的“小規(guī)模納稅人”。</p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="莆田代理記賬報稅咨詢方法,咨詢" src="http://tyunfile.71360.com/UploadFile/qicheng/637208416178310547/7720056.jpg"></div><p style="text-indent:25px"> 代理記賬機構(gòu)方面1.代理記賬機構(gòu)設(shè)立更加嚴格，必須為依法設(shè)立的企業(yè)，更加重視代理記賬負責人的會計工作實操經(jīng)驗要求，促進代理記賬業(yè)務(wù)的合規(guī)性。2.與第四條法規(guī)修改相呼應(yīng)，同時更加精簡了申請代理記賬資格材料和程序，以書面承諾代替專業(yè)技術(shù)職務(wù)資格的證明材料，更加重視代理記賬從業(yè)人員的信用；3.專職從業(yè)人員不少于3名；4.主管代理記賬業(yè)務(wù)的負責人具有會計師以上專業(yè)技術(shù)職務(wù)資格或者從事會計工作不少于3年，且為專職從業(yè)人員；5.將第六條第（二）項中的“20日”修改為“10日”，更加體現(xiàn)對審批部門的效率要求！6.縣級以上財政局可對代理記賬機構(gòu)及其從事代理記賬業(yè)務(wù)情況實施監(jiān)督，隨機抽取檢查對象、隨機選派執(zhí)法檢查人員.7.代理記賬機構(gòu)有不法行為，企業(yè)或個人都可隨時舉報，嚴重行為將受到行政處罰。</p><p style="text-indent:25px"> 稽核比對結(jié)果為不符、缺聯(lián)、重號、滯留的異常海關(guān)繳款書如何處理？答：根據(jù)《國家稅務(wù)總局關(guān)于增值稅發(fā)票管理等有關(guān)事項的公告》(國家稅務(wù)總局公告2019年第33號)，三、稽核比對結(jié)果為不符、缺聯(lián)、重號、滯留的異常海關(guān)繳款書按以下方式處理：(一)對于稽核比對結(jié)果為不符、缺聯(lián)的海關(guān)繳款書，納稅人應(yīng)當持海關(guān)繳款書原件向主管稅務(wù)申請數(shù)據(jù)修改或核對。屬于納稅人數(shù)據(jù)采集錯誤的，數(shù)據(jù)修改后再次進行稽核比對;不屬于數(shù)據(jù)采集錯誤的，納稅人可向主管稅務(wù)申請數(shù)據(jù)核對，主管稅務(wù)會同海關(guān)進行核查。經(jīng)核查，海關(guān)繳款書票面信息與納稅人實際進口貨物業(yè)務(wù)一致的，納稅人登錄選擇確認平臺查詢、選擇用于申報抵扣或出口退稅的海關(guān)繳款書信息。(二)對于稽核比對結(jié)果為重號的海關(guān)繳款書，納稅人可向主管稅務(wù)申請核查。經(jīng)核查，海關(guān)繳款書票面信息與納稅人實際進口貨物業(yè)務(wù)一致的，納稅人登錄選擇確認平臺查詢、選擇用于申報抵扣或出口退稅的海關(guān)繳款書信息。(三)對于稽核比對結(jié)果為滯留的海關(guān)繳款書，可繼續(xù)參與稽核比對，納稅人不需申請數(shù)據(jù)核對。六、本公告條自2019年10月1日起施行，本公告第二條至第五條自2020年2月1日起施行。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="莆田代理記賬報稅咨詢方法,咨詢" src="http://tyunfile.71360.com/UploadFile/qicheng/637208416178193360/7993162.jpg"></div><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)嚴重的，稅務(wù)將更具情節(jié)嚴重程度，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。納稅人如何辦理年度匯算退稅、補稅？泉州教育企業(yè)管理咨詢價格</p><p style="text-indent:25px">企業(yè)一般要交哪些稅？稅率是多少？莆田代理記賬報稅咨詢方法</p><p style="text-indent:25px"> 原發(fā)票無法退回紅沖導致的增值稅免稅政策執(zhí)行難問題怎么解決？答：由于小規(guī)模納稅人開具增值稅**發(fā)票后，下游一般納稅人可以抵扣**發(fā)票上注明的稅款，為保障增值稅抵扣鏈條的完整性，小規(guī)模納稅人向稅務(wù)申請的增值稅**發(fā)票應(yīng)當在繳納增值稅后方可開具。小規(guī)模納稅人月銷售額未超過10萬元（以1個季度為1個納稅期的，季度銷售額未超過30萬元）的，當期因開具增值稅**發(fā)票已經(jīng)繳納的稅款，在增值稅**發(fā)票全部聯(lián)次追回或者按規(guī)定開具紅字**發(fā)票后，可以向主管稅務(wù)申請退還。按照《國家稅務(wù)總局關(guān)于紅字增值稅發(fā)票開具有關(guān)問題的公告》（國家稅務(wù)總局公告2016年第47號）規(guī)定，如果購買方取得**發(fā)票已用于申報抵扣的，需要將增值稅稅額從進項稅額中轉(zhuǎn)出，并填寫《開具紅字增值稅**發(fā)票信息表》后，由稅務(wù)根據(jù)校驗通過的《信息表》為銷售方紅字**發(fā)票，并不需要將原發(fā)票退回。莆田代理記賬報稅咨詢方法</p></p><br /><p>文章來源地址: http://www.cdcfah.com/cp/3039002.html</p></div></div></div></div></div><div id="mr9gar7" class="page-right twoColRt"><div id="ftdng77" class="box01 margin10 clearfix"><h3><a href="http://www.cdcfah.com/cp/">猜你喜歡</a></h3><div id="bku3zqi" 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)" 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