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href="http://www.cdcfah.com/cp/">產(chǎn)品供應(yīng)</a>?<a href="http://www.cdcfah.com/cp/first-_swfw/">商務(wù)服務(wù)</a>?<a href="http://www.cdcfah.com/cp/second-swfw_zixunfuwu/">咨詢服務(wù)</a>?<a href="http://www.cdcfah.com/cp/third-zixunfuwu_caiwuzixun/">財(cái)務(wù)咨詢</a>?上海申請(qǐng)納稅納稅標(biāo)準(zhǔn) 抱誠(chéng)守真優(yōu)商美地云產(chǎn)業(yè)園供應(yīng)</p><div id="7tkbvr3" class="leftbox clearfix"><h1>上海申請(qǐng)納稅納稅標(biāo)準(zhǔn) 抱誠(chéng)守真優(yōu)商美地云產(chǎn)業(yè)園供應(yīng)</h1><div id="y8s2zra" class="proBig"><div id="dxel8qz" class="bigimg"><div><p class="pic"><img src="https://tyunfile.71360.com/WaterMark/UploadFile/ysmeidi/637463000763024136/5431668.png" class="vcenter" onerror="javascript:this.src='/static/new_net_01/images/nopic.jpg';"></p></div></div><div id="oifhrnf" class="smallimg"><div><p class="pic"><img src="https://tyunfile.71360.com/WaterMark/UploadFile/ysmeidi/637463000763024136/5431668.png" class="vcenter" 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class="page-proshow02"><p class="title">詳細(xì)說(shuō)明</p><div id="xldfceg" class="box"><p><p> 法律依據(jù)： </p> <p> 根據(jù)《財(cái)政部稅務(wù)總局關(guān)于統(tǒng)一增值稅小規(guī)模納稅人標(biāo)準(zhǔn)的通知》財(cái)稅〔2018〕33號(hào)的規(guī)定：為完善增值稅制度，進(jìn)一步支持中小微企業(yè)發(fā)展，現(xiàn)將統(tǒng)一增值稅小規(guī)模納稅人標(biāo)準(zhǔn)有關(guān)事項(xiàng)通知條：增值稅小規(guī)模納稅人標(biāo)準(zhǔn)為年應(yīng)征增值稅銷售額500萬(wàn)元及以下。 </p> <p> 二、一般納稅人認(rèn)定標(biāo)準(zhǔn) </p> <p> 1、增值稅納稅人（以下簡(jiǎn)稱納稅人），年應(yīng)稅銷售額超過(guò)財(cái)政部、國(guó)家稅務(wù)總局規(guī)定的小規(guī)模納稅人標(biāo)準(zhǔn)的，應(yīng)當(dāng)向主管稅務(wù)機(jī)關(guān)申請(qǐng)一般納稅人資格認(rèn)定，上海申請(qǐng)納稅納稅標(biāo)準(zhǔn)。 </p> <p> 年應(yīng)稅銷售額，是指納稅人在連續(xù)不超過(guò)12個(gè)月的經(jīng)營(yíng)期內(nèi)累計(jì)應(yīng)征增值稅銷售額，包括免稅銷售額，上海申請(qǐng)納稅納稅標(biāo)準(zhǔn)。 </p> <p> 2、年應(yīng)稅銷售額未超過(guò)財(cái)政部、國(guó)家稅務(wù)總局規(guī)定的小規(guī)模納稅人標(biāo)準(zhǔn)以及新開業(yè)的納稅人，上海申請(qǐng)納稅納稅標(biāo)準(zhǔn),可以向主管稅務(wù)機(jī)關(guān)申請(qǐng)一般納稅人資格認(rèn)定。則應(yīng)再次登記為一般納稅人且不得再轉(zhuǎn)登記為小規(guī)模納稅人..上海申請(qǐng)納稅納稅標(biāo)準(zhǔn)</p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="上海申請(qǐng)納稅納稅標(biāo)準(zhǔn),納稅" src="https://tyunfile.71360.com/WaterMark/UploadFile/ysmeidi/637463000763024136/5431668.png"></div><p style="text-indent:25px">2018年5月1日起，增值稅小規(guī)模納稅人標(biāo)準(zhǔn)將有所變化。工業(yè)企業(yè)和商業(yè)企業(yè)小規(guī)模納稅人的年銷售額標(biāo)準(zhǔn)將由50萬(wàn)元和80萬(wàn)元上調(diào)至500萬(wàn)元。上調(diào)標(biāo)準(zhǔn)后一定有很多納稅人需要調(diào)整申請(qǐng)，我們先來(lái)看看符合規(guī)定的小規(guī)模納稅人是怎樣轉(zhuǎn)為一般納稅人的，在申請(qǐng)核準(zhǔn)資格期間，稅務(wù)機(jī)關(guān)暫保留其增值稅一般納稅人資格，按一般納稅人的有關(guān)規(guī)定征管。資格審核不合格，當(dāng)年累計(jì)應(yīng)稅銷售額達(dá)到標(biāo)準(zhǔn)以上的，稅務(wù)機(jī)關(guān)應(yīng)當(dāng)責(zé)令限期整改，并暫停其一般納稅人資格，按銷售額依照增值稅稅率計(jì)算應(yīng)納稅額，停止其抵扣進(jìn)項(xiàng)稅額，取消其增值稅發(fā)票使用權(quán)，收繳《發(fā)票領(lǐng)購(gòu)簿》；當(dāng)年累計(jì)應(yīng)稅銷售額標(biāo)準(zhǔn)以下的取消增值稅一般納稅人。上海申請(qǐng)納稅納稅標(biāo)準(zhǔn)一般納稅人則無(wú)法享受以上優(yōu)惠政策。我國(guó)部分地區(qū)還存在針對(duì)小規(guī)模納稅人的免稅和返稅。.</p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="上海申請(qǐng)納稅納稅標(biāo)準(zhǔn),納稅" src="https://tyunfile.71360.com/WaterMark/UploadFile/ysmeidi/637463000678004619/5312169.png"></div>轉(zhuǎn)登記日當(dāng)期尚未取得的增值稅發(fā)票、機(jī)動(dòng)車銷售統(tǒng)一發(fā)票、收費(fèi)公路通行費(fèi)增值稅電子普通發(fā)票，轉(zhuǎn)登記納稅人在取得上述發(fā)票以后，應(yīng)當(dāng)持稅控設(shè)備，由主管稅務(wù)機(jī)關(guān)通過(guò)增值稅發(fā)票選擇確認(rèn)平臺(tái)（稅務(wù)局端）為其辦理選擇確認(rèn)。 <p> 9.一般納稅人期間發(fā)生的業(yè)務(wù)，轉(zhuǎn)登記日下期發(fā)生銷售折讓、中止或者退回應(yīng)如何調(diào)整？ </p> <p> <br /> </p> <p> <br /> </p> <p> 調(diào)整轉(zhuǎn)登記日當(dāng)期的銷項(xiàng)稅額、進(jìn)項(xiàng)稅額和應(yīng)納稅額。調(diào)整后的應(yīng)納稅額小于轉(zhuǎn)登記日當(dāng)期申報(bào)的應(yīng)納稅額形成的多繳稅款，從發(fā)生銷售折讓、中止或者退回當(dāng)期的應(yīng)納稅額中抵減； </p> <p> <br /> </p> <p> <br /> </p> <p> 不足抵減的，結(jié)轉(zhuǎn)下期繼續(xù)抵減；調(diào)整后的應(yīng)納稅額大于轉(zhuǎn)登記日當(dāng)期申報(bào)的應(yīng)納稅額形成的少繳稅款，從“應(yīng)交稅費(fèi)—待抵扣進(jìn)項(xiàng)稅額”中抵減；抵減后仍有余額的，計(jì)入發(fā)生銷售折讓、中止或者退回當(dāng)期的應(yīng)納稅額一并申報(bào)繳納。 </p> <p> <br /> </p> <p> <br /> </p> <p> 10.調(diào)整一般納稅人期間一期的銷項(xiàng)稅額、進(jìn)項(xiàng)稅額和應(yīng)納稅額，如何申報(bào)？ </p><p> 小規(guī)模納稅人轉(zhuǎn)一般納稅人需要什么條件呢？ </p> <p> 年應(yīng)稅銷售額如果超過(guò)新標(biāo)準(zhǔn)的小規(guī)模納稅人，必須向主管稅務(wù)機(jī)關(guān)申請(qǐng)一般納稅人資格認(rèn)定；年應(yīng)稅銷售額如果沒(méi)有超過(guò)新標(biāo)準(zhǔn)的小規(guī)模納稅人，如果同時(shí)符合兩項(xiàng)規(guī)定：有固定的生產(chǎn)經(jīng)營(yíng)場(chǎng)所；能夠按照國(guó)家統(tǒng)一的會(huì)計(jì)制度規(guī)定設(shè)置賬簿，根據(jù)合法、有效憑證核算，能夠提供準(zhǔn)確稅務(wù)資料，也可以向主管稅務(wù)機(jī)關(guān)申請(qǐng)一般納稅人資格認(rèn)定。一般納稅人的認(rèn)定條件如下： </p> <p> 1. 開業(yè)滿一年的企業(yè)應(yīng)符合以下條件：工業(yè)企業(yè)年應(yīng)稅銷售額在50萬(wàn)元以上；商業(yè)企業(yè)年應(yīng)稅銷售額在80萬(wàn)元以上。 </p> <p> 2. 新辦企業(yè)應(yīng)符合以下條件：自開辦之日起一個(gè)月內(nèi)；實(shí)收資本50萬(wàn)元人民幣。 </p> <p> 3. 企業(yè)總分支機(jī)構(gòu)不在同一縣（市），且實(shí)行統(tǒng)一核算，如總機(jī)構(gòu)已為增值稅一般納稅人，分支機(jī)構(gòu)也可申請(qǐng)辦理一般納稅人。但對(duì)于一般納稅人來(lái)說(shuō)，則要求相對(duì)較高.</p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="上海申請(qǐng)納稅納稅標(biāo)準(zhǔn),納稅" src="https://tyunfile.71360.com/WaterMark/UploadFile/ysmeidi/637463000716686261/5938859.png"></div><p> 居民企業(yè)的稅收政策： </p> <p> 居民企業(yè)負(fù)有的納稅義務(wù)。居民企業(yè)應(yīng)當(dāng)就其來(lái)源于中國(guó)境內(nèi)、境外的所得繳納企業(yè)所得稅。居民企業(yè)承擔(dān)納稅義務(wù)，對(duì)本國(guó)居民企業(yè)的一切所得納稅，即居民企業(yè)應(yīng)當(dāng)就其在中國(guó)境內(nèi)、境外的所得繳納企業(yè)所得稅。 </p> <p> 非居民企業(yè)稅收政策： </p> <p> 非居民企業(yè)在中國(guó)境內(nèi)設(shè)立機(jī)構(gòu)、場(chǎng)所的，應(yīng)當(dāng)就其所設(shè)機(jī)構(gòu)、場(chǎng)所取得的來(lái)源于中國(guó)境內(nèi)的所得，以及發(fā)生在中國(guó)境外但與其所設(shè)機(jī)構(gòu)、場(chǎng)所有實(shí)際聯(lián)系的所得，繳納企業(yè)所得稅。 </p> <p> 非居民企業(yè)在中國(guó)境內(nèi)未設(shè)立機(jī)構(gòu)、場(chǎng)所的，或者雖設(shè)立機(jī)構(gòu)、場(chǎng)所但取得的所得與其所設(shè)機(jī)構(gòu)、場(chǎng)所沒(méi)有實(shí)際聯(lián)系的，應(yīng)當(dāng)就其來(lái)源于中國(guó)境內(nèi)的所得繳納企業(yè)所得稅。，如果轉(zhuǎn)登記后，連續(xù)12個(gè)月或者4個(gè)季度的應(yīng)稅銷售額超過(guò)500萬(wàn)元的，.上海申請(qǐng)納稅納稅標(biāo)準(zhǔn)</p><p style="text-indent:25px">1、銷售額控制不同：根據(jù)《營(yíng)業(yè)稅改征增值稅試點(diǎn)實(shí)施辦法》規(guī)定，納稅人分為一般納稅人和小規(guī)模納稅人。上海申請(qǐng)納稅納稅標(biāo)準(zhǔn)</p><p> 二、申請(qǐng) </p> <p> 1．納稅人向區(qū)（分）局、基層分局的申報(bào)管理科文書受理窗口領(lǐng)取并填寫《增值稅一般納稅人資格通用申請(qǐng)書》，連同如下資料呈交申報(bào)管理科的文書受理窗口： </p> <p> （1）營(yíng)業(yè)執(zhí)照、稅務(wù)登記證副本； </p> <p> （2）法人、辦稅員的身份證明（身份證或護(hù)照）； </p> <p> （3）經(jīng)營(yíng)場(chǎng)地資料（房產(chǎn)證或租賃合同）； </p> <p> （4）銀行賬號(hào)證明； </p> <p> （5）分支機(jī)構(gòu)申請(qǐng)認(rèn)定時(shí)，應(yīng)同時(shí)提供總機(jī)構(gòu)增值稅一般納稅人認(rèn)定批復(fù)書，以及總機(jī)構(gòu)確認(rèn)其為統(tǒng)一核算分支機(jī)構(gòu)的證明材料； </p> <p> （6）出口企業(yè)、鹽業(yè)批發(fā)企業(yè)，應(yīng)提供有關(guān)部門出具的批準(zhǔn)其從事進(jìn)出口業(yè)務(wù)或鹽業(yè)批發(fā)業(yè)務(wù)的證明材料； </p> <p> （7）實(shí)際納稅及銷售預(yù)測(cè)的相關(guān)資料； </p> <p> （8）所屬稅務(wù)機(jī)關(guān)要求提供的其他資料。 </p> <p> 申請(qǐng)人必須提交上述證件資料的原件和經(jīng)簽章的復(fù)印件。 </p> <p> 2．暫認(rèn)定一般納稅人期滿申請(qǐng)轉(zhuǎn)正 </p> <p> 新辦企業(yè)在暫認(rèn)定一般納稅人期滿后的十日內(nèi)，必須申請(qǐng)轉(zhuǎn)正，應(yīng)向所屬的區(qū)（分）局申報(bào)管理科領(lǐng)取并填寫《增值稅一般納稅人資格通用申請(qǐng)書》，并同以下資料同時(shí)呈報(bào)申報(bào)管理科：上海申請(qǐng)納稅納稅標(biāo)準(zhǔn)</p><p> 優(yōu)商美地云產(chǎn)業(yè)園是浙江省麗水經(jīng)濟(jì)技術(shù)開發(fā)區(qū)設(shè)立的數(shù)字經(jīng)濟(jì)園區(qū)，構(gòu)建為全國(guó)小微經(jīng)濟(jì)體提供以“電子商務(wù)+財(cái)稅服務(wù)”為主的企業(yè)服務(wù)云平臺(tái)，為全國(guó)中小微企業(yè)提供工商注冊(cè)、稅務(wù)籌劃、稅種核定、財(cái)稅咨詢等服務(wù) 。 </p> <p> 優(yōu)商美地SaaS企業(yè)服務(wù)云平臺(tái)，通過(guò)“云+網(wǎng)+端”的大數(shù)據(jù)平臺(tái)，構(gòu)建網(wǎng)絡(luò)空間，吸引全國(guó)小微經(jīng)濟(jì)體入駐，為金融保險(xiǎn)、物流運(yùn)輸、醫(yī)藥健康、共享經(jīng)濟(jì)、電子商務(wù)等行業(yè)的**企業(yè)與小微經(jīng)濟(jì)體之間搭建合作橋梁，實(shí)現(xiàn)互利共贏。 </p></p><br /><p>文章來(lái)源地址: http://www.cdcfah.com/cp/3082903.html</p></div></div></div></div></div><div id="ue87hjl" class="page-right twoColRt"><div id="fzwoqxz" class="box01 margin10 clearfix"><h3><a href="http://www.cdcfah.com/cp/">猜你喜歡</a></h3><div id="ztasuw8" 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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