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</span>0371-13525554789</p><p><span>地址: </span>鄭州市高新區(qū)大學(xué)科技園6號(hào)樓5層</p><p>[當(dāng)前離線(xiàn)] <a rel="nofollow"> [加為商友] </a><a rel="nofollow"> [發(fā)送信件] </a></p></div></div><div id="ayfh3ik" class="page-proshow02"><p class="title">詳細(xì)說(shuō)明</p><div id="enkh332" class="box"><p><p> 或者發(fā)生本辦法第十四條所列行為而無(wú)銷(xiāo)售額的，主管稅務(wù)**有權(quán)按照下列順序確定銷(xiāo)售額：(一)按照納稅人**近時(shí)期銷(xiāo)售同類(lèi)服務(wù)、無(wú)形資產(chǎn)或者不動(dòng)產(chǎn)的平均價(jià)格確定。(二)按照其他納稅人**近時(shí)期銷(xiāo)售同類(lèi)服務(wù)、無(wú)形資產(chǎn)或者不動(dòng)產(chǎn)的平均價(jià)格確定。(三)按照組成計(jì)稅價(jià)格確定。組成計(jì)稅價(jià)格的公式為：組成計(jì)稅價(jià)格=成本×(1+成本利潤(rùn)率)成本利潤(rùn)率由國(guó)家稅務(wù)總局確定。不具有合理商業(yè)目的，是指以謀取稅收利益為主要目的，通過(guò)人為安排，減少、免除、推遲繳納增值稅稅款，石家莊合規(guī)稅務(wù)優(yōu)惠政策，或者增加退還增值稅稅款，石家莊合規(guī)稅務(wù)優(yōu)惠政策?！逗笔I(yíng)改增問(wèn)題集》（2017年12月29日發(fā)布）：35.房地產(chǎn)企業(yè)將建設(shè)的醫(yī)院、幼兒園、學(xué)校、供水設(shè)施、變電站、市政道路等配套設(shè)施無(wú)償贈(zèng)送(移交)給**的，是否視同銷(xiāo)售?房地產(chǎn)企業(yè)將建設(shè)的醫(yī)院、幼兒園，石家莊合規(guī)稅務(wù)優(yōu)惠政策、學(xué)校、供水設(shè)施、變電站、市政道路等配套設(shè)施無(wú)償贈(zèng)送(移交)給**的，如果上述設(shè)施在可售面積之外，作為無(wú)償贈(zèng)送的服務(wù)用于公益事業(yè)，不視同銷(xiāo)售;如果上述配套設(shè)施在可售面積之內(nèi)，則應(yīng)視同銷(xiāo)售，征收增值稅?！稜I(yíng)業(yè)稅改征增值稅試點(diǎn)有關(guān)事項(xiàng)的規(guī)定》(財(cái)稅[2016]36號(hào)附件2)：一、營(yíng)改增試點(diǎn)期間，試點(diǎn)納稅人有關(guān)政策(三)銷(xiāo)售額。工程設(shè)備租賃行業(yè)如何稅務(wù)籌劃？石家莊合規(guī)稅務(wù)優(yōu)惠政策</p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="石家莊合規(guī)稅務(wù)優(yōu)惠政策,稅務(wù)" src="http://tyunfile.71360.com/UpLoadFile/2019/3/23/10/636889328246525163_liulu_4982505.jpg"></div><p style="text-indent:25px">為什么大公司避稅，小公司偷稅稅法的規(guī)定對(duì)于每個(gè)人、每家公司都是一樣的，上面這種“雙重愛(ài)爾蘭和荷蘭三明治”的避稅手法其實(shí)很多公司都可以用，但為什么我們見(jiàn)到的多的跨國(guó)巨頭呢？這是因?yàn)榭鐕?guó)公司有足夠雄厚的資本和人力去設(shè)計(jì)這些復(fù)雜的避稅策略，去規(guī)避不同的法律風(fēng)險(xiǎn)。而規(guī)模較小的公司，如果要套用這種避稅手法，可能中途支付的律師費(fèi)和稅務(wù)會(huì)計(jì)師費(fèi)要遠(yuǎn)遠(yuǎn)超出他們能夠節(jié)省的稅金，得不償失。這個(gè)道理同樣適用于我們國(guó)內(nèi)的企業(yè)，合理避稅的前提是要合法。我們可以看到很多成功的大企業(yè)，基本不會(huì)在稅務(wù)上出岔子。但很多中小企業(yè)往往因?yàn)樽黾儋~、買(mǎi)發(fā)票或者轉(zhuǎn)移定價(jià)等錯(cuò)誤的避稅方法被罰。小企業(yè)有什么合法的避稅途徑大公司的做法我們走不通，那么小企業(yè)該如何避稅呢？有個(gè)簡(jiǎn)單粗暴的避稅方法可以給大家參考，就是尋找到稅收洼地，用活優(yōu)惠政策！中國(guó)可以進(jìn)行避稅的地方有很多，并不局限于霍爾果斯，甚至在上海都有，關(guān)鍵看你有沒(méi)有發(fā)現(xiàn)?，F(xiàn)在***出臺(tái)的優(yōu)惠政策也是一波接著一波，優(yōu)惠力度之大甚至讓一些行業(yè)的實(shí)際稅負(fù)*3%。具體的籌劃方案可以咨詢(xún)6路企服，咨詢(xún)熱線(xiàn)：13525554789石家莊合規(guī)稅務(wù)優(yōu)惠政策招投標(biāo)行業(yè)如何合理避稅？</p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="石家莊合規(guī)稅務(wù)優(yōu)惠政策,稅務(wù)" src="http://tyunfile.71360.com/UpLoadFile/2019/3/23/10/636889328286651740_liulu_8171340.jpg"></div><p style="text-indent:25px">稅收問(wèn)題近年來(lái)成為了企業(yè)經(jīng)營(yíng)管理人員普遍關(guān)注的一個(gè)問(wèn)題,作為企業(yè)老板，開(kāi)源節(jié)流，創(chuàng)造更多利潤(rùn)是其主要目的。稅務(wù)的節(jié)流方法（稅務(wù)籌劃）是其一直在思考的問(wèn)題。國(guó)際大公司，蘋(píng)果，星巴克，華為等都專(zhuān)門(mén)設(shè)立稅籌部門(mén)進(jìn)行稅務(wù)分析和籌劃。大公司都在合理避稅，作為中小企業(yè)有什么可以借鑒的呢？在美國(guó) 2014年9月，特斯拉宣布將在美國(guó)內(nèi)華達(dá)州的里諾城成立50億美元的千兆工廠(chǎng)（Gigafactory），該工廠(chǎng)建成后將會(huì)成為世界上比較大的鋰離子電池工廠(chǎng)。在此之前，加利福尼亞州、亞利桑那州、新墨西哥州以及德克薩斯州與內(nèi)華達(dá)州一起參與到了爭(zhēng)奪千兆工廠(chǎng)的競(jìng)爭(zhēng)之中。之所以?xún)?nèi)華達(dá)州能夠勝出，一個(gè)很重要的原因在于內(nèi)華達(dá)州**為特斯拉作出了極其優(yōu)惠的稅收承諾。經(jīng)過(guò)雙方談判，特斯拉與內(nèi)華達(dá)州**達(dá)成協(xié)議，內(nèi)華達(dá)州**承諾為特斯拉的千兆工廠(chǎng)提供長(zhǎng)達(dá)20年、合計(jì)12.5億美元的稅收減免優(yōu)惠，包括7.23億美元的銷(xiāo)售稅減免，3.32億美元的財(cái)產(chǎn)稅減免以及1.95億美元的可轉(zhuǎn)讓稅收抵免。也就是說(shuō)，直到2024年，千兆工廠(chǎng)才有可能達(dá)到稅收創(chuàng)收狀態(tài)。</p><p> 文化事業(yè)費(fèi)的征繳也與其他企業(yè)相同。但這也只是電影行業(yè)企業(yè)的附營(yíng)業(yè)務(wù)收入而已。由此可見(jiàn)，25號(hào)公告第三條“免征文化事業(yè)建設(shè)費(fèi)”優(yōu)惠政策，***不是*為電影行業(yè)企業(yè)“量身定制”的專(zhuān)享特殊優(yōu)惠政策。綜上可見(jiàn)，25號(hào)公告第三條關(guān)于“免征文化事業(yè)建設(shè)費(fèi)”的優(yōu)惠是普惠政策，所有文化事業(yè)建設(shè)費(fèi)的繳納義務(wù)人在2020年度均免征文化事業(yè)建設(shè)費(fèi)。繳納義務(wù)人此前已繳納的2020年屬期的文化事業(yè)建設(shè)費(fèi)，可抵減以后月份應(yīng)繳納的文化事業(yè)建設(shè)費(fèi)或予以退還。其實(shí)，在稅收政策文件中，類(lèi)似這樣的條款適用情形還很多，*****有《財(cái)政部國(guó)家稅務(wù)總局關(guān)于安置殘疾人就業(yè)單位城鎮(zhèn)土地使用稅等政策的通知》（財(cái)稅〔2010〕121號(hào)）第三條“關(guān)于將地價(jià)計(jì)入房產(chǎn)原值征收房產(chǎn)稅”的規(guī)定是適用所有房產(chǎn)稅的納稅人而非*“安置殘疾人就業(yè)單位”；還有《財(cái)政部稅務(wù)總局關(guān)于繼續(xù)支持企業(yè)事業(yè)單位改制重組有關(guān)契稅政策的通知》（財(cái)稅〔2018〕17號(hào)）第九條“公司股權(quán)（股份）轉(zhuǎn)讓”涉及的契稅優(yōu)惠，適用于所有單位、個(gè)人而非只有改制重組的單位適用，等等。有限公司怎么樣申請(qǐng)核定征收？</p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="石家莊合規(guī)稅務(wù)優(yōu)惠政策,稅務(wù)" src="http://tyunfile.71360.com/UpLoadFile/2019/5/22/10/636941168847648828_liulu_8859720.jpg"></div><p> 有會(huì)計(jì)問(wèn)，正在匯算，有專(zhuān)項(xiàng)用途財(cái)政資金不征稅收入60萬(wàn)元，支出了50萬(wàn)用于購(gòu)買(mǎi)服務(wù)，服務(wù)價(jià)款47萬(wàn)，進(jìn)項(xiàng)稅金3萬(wàn)，取得增值稅**發(fā)票。問(wèn)題一、3萬(wàn)進(jìn)項(xiàng)能否抵扣？問(wèn)題二、匯算的調(diào)整金額是多少？進(jìn)項(xiàng)抵扣沒(méi)有什么爭(zhēng)議，因?yàn)椤爸Ц丁被颉柏?fù)擔(dān)”的稅金是進(jìn)項(xiàng)稅金，都可以抵扣。本例這個(gè)屬于支付的，所以可以抵扣。凡是擔(dān)心是**補(bǔ)貼不由企業(yè)承擔(dān)，所以不能抵扣，都是想歪了。麻煩的是進(jìn)項(xiàng)稅金對(duì)應(yīng)的企業(yè)所得稅，這個(gè)東西該不該交所得稅？看看政策就明白了。財(cái)政性資金不征稅收入的所得稅政策是：“取得的”資金不確認(rèn)為收入，“支出形成的費(fèi)用”不確認(rèn)為扣除，5年“未支出”的資金要轉(zhuǎn)為收入。強(qiáng)調(diào)一點(diǎn)，進(jìn)項(xiàng)稅金是支付服務(wù)費(fèi)價(jià)款時(shí)法定的支出，是實(shí)現(xiàn)該項(xiàng)用途必須支出的金額，不能因?yàn)榭梢缘挚?，就不屬于?cái)政性資金的支出范圍。用于支付增值稅進(jìn)項(xiàng)稅金，并未形成費(fèi)用，所以本身就沒(méi)有扣除；屬于已支出的金額，所以5年后不轉(zhuǎn)收入。所得稅匯算時(shí)的稅收金額如下：取得的資金60萬(wàn)，其中計(jì)入損益47萬(wàn)。此47萬(wàn)為不征稅收入，對(duì)比會(huì)計(jì)確認(rèn)遞延收益與否進(jìn)行調(diào)整。支出的金額50萬(wàn)，其中計(jì)入損益47萬(wàn)。此47萬(wàn)不得稅前扣除，對(duì)比會(huì)計(jì)確認(rèn)相關(guān)費(fèi)用與否進(jìn)行調(diào)整。如果會(huì)計(jì)處理正確。建筑材料行業(yè)如何合理避稅？石家莊合規(guī)稅務(wù)優(yōu)惠政策</p><p style="text-indent:25px">混凝土行業(yè)如何稅務(wù)籌劃？石家莊合規(guī)稅務(wù)優(yōu)惠政策</p><p> 是所有文化事業(yè)建設(shè)費(fèi)的繳納義務(wù)人。我們只需看一個(gè)問(wèn)題，即，電影行業(yè)企業(yè)制作、發(fā)行和放映電影所取得的銷(xiāo)售額是否應(yīng)繳納文化事業(yè)建設(shè)費(fèi)？營(yíng)改增后，文化事業(yè)建設(shè)費(fèi)的繳納義務(wù)人只有兩類(lèi)：***類(lèi)是提供廣告服務(wù)的廣告媒介單位和戶(hù)外廣告經(jīng)營(yíng)單位；第二類(lèi)是提供娛樂(lè)服務(wù)的單位和個(gè)人。該兩類(lèi)繳納義務(wù)人按照提供廣告服務(wù)及娛樂(lè)服務(wù)取得的計(jì)費(fèi)銷(xiāo)售額和3%的費(fèi)率計(jì)算繳納文化事業(yè)建設(shè)費(fèi)?？梢?jiàn)，文化事業(yè)建設(shè)費(fèi)征收范圍限定為，廣告領(lǐng)域發(fā)布、播映、宣傳、展示戶(hù)外廣告和其他廣告服務(wù)以及從事廣告代理服務(wù)的單位（文化創(chuàng)意服務(wù)業(yè)）；為娛樂(lè)活動(dòng)同時(shí)提供場(chǎng)所和服務(wù)的單位和個(gè)人（旅游娛樂(lè)服務(wù)業(yè)），取得的計(jì)費(fèi)銷(xiāo)售額。而根據(jù)《銷(xiāo)售服務(wù)、無(wú)形資產(chǎn)、不動(dòng)產(chǎn)注釋》（財(cái)稅〔2016〕36號(hào)文件印發(fā)）規(guī)定，提供電影作品的制作、發(fā)行及播映（放映）服務(wù)屬于廣播影視服務(wù)。據(jù)此，電影行業(yè)既不屬于廣告服務(wù)業(yè)更不屬于娛樂(lè)業(yè)，電影行業(yè)企業(yè)（個(gè)人）制作、發(fā)行和播（放）映電影作品所取得的廣播影視服務(wù)收入（主業(yè)收入），本身根本就不屬于文化事業(yè)建設(shè)費(fèi)的征收范圍。至于電影行業(yè)企業(yè)與其他各類(lèi)企業(yè)一樣，附帶從事廣告代理和廣告的發(fā)布、播映、宣傳、展示等業(yè)務(wù)取得的廣告服務(wù)收入。石家莊合規(guī)稅務(wù)優(yōu)惠政策</p><p 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