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原發(fā)票無(wú)法退回紅沖導(dǎo)致的增值稅免稅政策執(zhí)行難問(wèn)題怎么解決？答：由于小規(guī)模納稅人開(kāi)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，莆田財(cái)務(wù)管理咨詢(xún)流程，小規(guī)模納稅人向稅務(wù)申請(qǐng)的增值稅**發(fā)票應(yīng)當(dāng)在繳納增值稅后方可開(kāi)具。小規(guī)模納稅人月銷(xiāo)售額未超過(guò)10萬(wàn)元（以1個(gè)季度為1個(gè)納稅期的，季度銷(xiāo)售額未超過(guò)30萬(wàn)元）的，當(dāng)期因開(kāi)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(kāi)具紅字**發(fā)票后，可以向主管稅務(wù)申請(qǐng)退還。按照《國(guó)家稅務(wù)總局關(guān)于紅字增值稅發(fā)票開(kāi)具有關(guān)問(wèn)題的公告》（國(guó)家稅務(wù)總局公告2016年第47號(hào)）規(guī)定，如果購(gòu)買(mǎi)方取得**發(fā)票已用于申報(bào)抵扣的，需要將增值稅稅額從進(jìn)項(xiàng)稅額中轉(zhuǎn)出，并填寫(xiě)《開(kāi)具紅字增值稅**發(fā)票信息表》后，莆田財(cái)務(wù)管理咨詢(xún)流程，由稅務(wù)根據(jù)校驗(yàn)通過(guò)的《信息表》為銷(xiāo)售方紅字**發(fā)票，并不需要將原發(fā)票退回。代理企業(yè)整體稅務(wù)安排，莆田財(cái)務(wù)管理咨詢(xún)流程、投資項(xiàng)目稅收評(píng)估，代理制作涉稅文書(shū)。莆田財(cái)務(wù)管理咨詢(xún)流程</p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="莆田財(cái)務(wù)管理咨詢(xún)流程,咨詢(xún)" src="http://tyunfile.71360.com/UploadFile/qicheng/637208417998779297/278709.jpg"></div><p style="text-indent:25px"> 國(guó)內(nèi)車(chē)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(jī)票、火車(chē)票、汽車(chē)票等可計(jì)算抵扣增值稅，無(wú)需認(rèn)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(jìn)項(xiàng)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(yùn)輸電子客票行程單的，為按照下列公式計(jì)算進(jìn)項(xiàng)稅額：航空旅客運(yùn)輸進(jìn)項(xiàng)稅額=（票價(jià)+燃油附加費(fèi)）÷（1+9%）×9%3.取得注明旅客身份信息的鐵路車(chē)票的，為按照下列公式計(jì)算的進(jìn)項(xiàng)稅額：鐵路旅客運(yùn)輸進(jìn)項(xiàng)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(jì)算進(jìn)項(xiàng)稅額：公路、水路等其他旅客運(yùn)輸進(jìn)項(xiàng)稅額=票面金額÷（1+3%）×3%。莆田財(cái)務(wù)管理咨詢(xún)流程納稅人可以自行辦理年度匯算。</p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="莆田財(cái)務(wù)管理咨詢(xún)流程,咨詢(xún)" src="http://tyunfile.71360.com/UploadFile/qicheng/637208416178330079/3865102.jpg"></div><p style="text-indent:25px"> 個(gè)稅“零申報(bào)”可正常開(kāi)具《納稅記錄》問(wèn)：自2019年1月1日起，納稅人申請(qǐng)開(kāi)具稅款所屬期為2019年1月1日（含）以后的個(gè)人所得稅繳（退）稅情況證明的，稅務(wù)不再開(kāi)具《稅收完稅證明》（文書(shū)式），調(diào)整為開(kāi)具《納稅記錄》。那么，如果個(gè)稅“零申報(bào)”，實(shí)際沒(méi)有繳納稅款，能否正常開(kāi)具《納稅記錄》？答：可以正常開(kāi)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(bào)，或根據(jù)稅法規(guī)定自行向稅務(wù)辦理納稅申報(bào)的，不論是否實(shí)際繳納稅款，均可以申請(qǐng)開(kāi)具《納稅記錄》。增值稅“零申報(bào)“記錄可能影響納稅信用等級(jí)評(píng)價(jià)問(wèn)：我的公司去年全年增值稅有過(guò)“零申報(bào)”記錄，是否影響公司去年的納稅信用等級(jí)評(píng)定？答：影響納稅信用等級(jí)評(píng)價(jià)。依據(jù)納稅信用評(píng)價(jià)政策，因非正常原因一個(gè)評(píng)價(jià)年度內(nèi)增值稅連續(xù)3個(gè)月或者累計(jì)6個(gè)月零申報(bào)、負(fù)申報(bào)的，當(dāng)年不得評(píng)定為納稅信用A級(jí)。需要注意的是，這里“正常原因”是指：季節(jié)性生產(chǎn)經(jīng)營(yíng)、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(bào)的，視同連續(xù)3個(gè)月。</p><p style="text-indent:25px"> 一般納稅人轉(zhuǎn)為小規(guī)模即將到期按照《財(cái)政部稅務(wù)總局關(guān)于實(shí)施小微企業(yè)普惠性稅收減免政策的通知》（財(cái)稅〔2019〕13號(hào)）的規(guī)定：五、轉(zhuǎn)登記日前連續(xù)12個(gè)月（以1個(gè)月為1個(gè)納稅期）或者連續(xù)4個(gè)季度（以1個(gè)季度為1個(gè)納稅期）累計(jì)銷(xiāo)售額未超過(guò)500萬(wàn)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。提醒：今年底之前，符合條件的一般納稅人仍可以繼續(xù)選擇轉(zhuǎn)為小規(guī)模！注意，該政策是截止到今年12月31日。月底前別忘了確認(rèn)一下專(zhuān)項(xiàng)附加扣除信息根據(jù)《個(gè)人所得稅專(zhuān)項(xiàng)附加扣除操作辦法（試行）》第九條的規(guī)定，如果想在次年享受專(zhuān)項(xiàng)附加扣除的，必須于當(dāng)年12月確認(rèn)自己下年度的專(zhuān)項(xiàng)附加扣除信息并向單位(扣繳義務(wù)人)報(bào)送，未在12月份確認(rèn)的，扣繳義務(wù)人自下年度1月份起暫停為其扣除專(zhuān)項(xiàng)附加，待納稅人確認(rèn)后再進(jìn)行扣除。提醒：為了下年度你能夠及時(shí)享受專(zhuān)項(xiàng)附加扣除，需要在12月份進(jìn)行確認(rèn)。代理記賬不等于記賬報(bào)稅。</p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="莆田財(cái)務(wù)管理咨詢(xún)流程,咨詢(xún)" src="http://tyunfile.71360.com/UploadFile/qicheng/637208417998574219/806350.jpg"></div><p style="text-indent:25px"> 納稅人季度中變更納稅期限，對(duì)享受增值稅月銷(xiāo)售額10萬(wàn)元以下免稅政策有什么影響？答：納稅人變更納稅期限（包括按月變更為按季或按季變更為按月）的實(shí)際申請(qǐng)時(shí)間不同，其變更后納稅期限的生效時(shí)間不同。如在季度個(gè)月內(nèi)申請(qǐng)變更納稅期限的，可自申請(qǐng)變更的當(dāng)季起按變更后的納稅期限申報(bào)納稅；在季度第二、三個(gè)月內(nèi)申請(qǐng)變更納稅期限的，申請(qǐng)變更的當(dāng)季內(nèi)仍按變更前的納稅期限申報(bào)納稅，可自下季度起按變更后的納稅期限申報(bào)納稅。如按月申報(bào)納稅的小規(guī)模納稅人，在季度個(gè)月內(nèi)申請(qǐng)變更為按季申報(bào)納稅，可自申請(qǐng)變更的當(dāng)季起按季申報(bào)納稅，適用季度銷(xiāo)售額不超過(guò)30萬(wàn)元的免稅標(biāo)準(zhǔn)；如在季度第二、三個(gè)月內(nèi)申請(qǐng)變更為按季申報(bào)納稅的，在申請(qǐng)變更的當(dāng)季仍按月申報(bào)納稅，適用月銷(xiāo)售額不超過(guò)10萬(wàn)元的免稅標(biāo)準(zhǔn)，可自下季度起按季申報(bào)納稅，適用季度銷(xiāo)售額不超過(guò)30萬(wàn)元的免稅標(biāo)準(zhǔn)。納稅人需要保留交易的合同、紅字發(fā)票、收訖款項(xiàng)證明等材料，以備查驗(yàn)。泉州稅務(wù)健康體檢咨詢(xún)公司</p><p style="text-indent:25px">對(duì)有關(guān)及財(cái)政、稅務(wù)、銀行部門(mén)了解，檢查財(cái)務(wù)工作，主動(dòng)提供有關(guān)資料，如實(shí)反映情況。莆田財(cái)務(wù)管理咨詢(xún)流程</p><p style="text-indent:25px">銷(xiāo)售的不斷發(fā)展，逐漸也有了短板出現(xiàn),如服務(wù)不夠人性化、配套設(shè)施不齊全、舒適度參差不齊等,但隨著銷(xiāo)售和體驗(yàn)感的相結(jié)合,使得用戶(hù)獲得服務(wù)體驗(yàn)更加簡(jiǎn)單。旅行者對(duì)商務(wù)服務(wù)預(yù)訂系統(tǒng)感到失望，因?yàn)檫@些系統(tǒng)的選擇有限、費(fèi)率高、技術(shù)陳舊、界面不方便——而這種沮喪情緒驅(qū)使許多人選擇使用既定工具之外的方式去進(jìn)行預(yù)訂行為。此外，他們對(duì)一個(gè)簡(jiǎn)單、充滿(mǎn)選擇的預(yù)訂體驗(yàn)的期望部分是由他們?cè)陬A(yù)訂休閑旅游時(shí)可以訪問(wèn)的高質(zhì)量、用戶(hù)友好的工具驅(qū)動(dòng)的?？v觀眾多公司注冊(cè)，財(cái)務(wù)管理咨詢(xún)，企業(yè)管理咨詢(xún)，商務(wù)信息咨詢(xún)的案例，可以總結(jié)出這么幾個(gè)基本要素：首先要有自己的跨產(chǎn)業(yè)鏈的夢(mèng)工廠，即專(zhuān)業(yè)技術(shù)人才平臺(tái);第二要有充沛的資本池，可以調(diào)配各類(lèi)資本保證中長(zhǎng)線資本平衡;第三要有強(qiáng)的資源整合平臺(tái)，以協(xié)助完成各類(lèi)旅游項(xiàng)目;第四要有充分的管控平臺(tái)，對(duì)待多業(yè)態(tài)多產(chǎn)品的開(kāi)發(fā)和運(yùn)營(yíng)，要能在保證整體目標(biāo)情況下，同步開(kāi)發(fā)、同期運(yùn)營(yíng)。四者缺少其一，都會(huì)出現(xiàn)問(wèn)題。商務(wù)服務(wù)、企業(yè)服務(wù)、公司注冊(cè)、財(cái)務(wù)管理咨詢(xún)、企業(yè)管理咨詢(xún)、商務(wù)信息咨詢(xún)；企業(yè)品牌策劃；市場(chǎng)營(yíng)銷(xiāo)策劃；代理記賬；代辦工商、稅務(wù)事項(xiàng)手續(xù)。啟程財(cái)務(wù)咨詢(xún)機(jī)構(gòu)秉承“專(zhuān)業(yè)服務(wù)、創(chuàng)造價(jià)值、助力企業(yè)、成就夢(mèng)想的宗旨,發(fā)揮專(zhuān)業(yè)優(yōu)勢(shì)，誠(chéng)信服務(wù)企業(yè)。作為重資產(chǎn)的項(xiàng)目，很難飛速進(jìn)行復(fù)制擴(kuò)張。按照當(dāng)前的市場(chǎng)環(huán)境，要想贏得市場(chǎng)，還應(yīng)從多方面發(fā)力。因?yàn)榫湍壳盃顩r來(lái)說(shuō)由于其規(guī)模受限，商務(wù)服務(wù)、企業(yè)服務(wù)、公司注冊(cè)、財(cái)務(wù)管理咨詢(xún)、企業(yè)管理咨詢(xún)、商務(wù)信息咨詢(xún)；企業(yè)品牌策劃；市場(chǎng)營(yíng)銷(xiāo)策劃；代理記賬；代辦工商、稅務(wù)事項(xiàng)手續(xù)。啟程財(cái)務(wù)咨詢(xún)機(jī)構(gòu)秉承“專(zhuān)業(yè)服務(wù)、創(chuàng)造價(jià)值、助力企業(yè)、成就夢(mèng)想的宗旨,發(fā)揮專(zhuān)業(yè)優(yōu)勢(shì)，誠(chéng)信服務(wù)企業(yè)。的企業(yè)還應(yīng)準(zhǔn)確找到目標(biāo)群體，實(shí)現(xiàn)確認(rèn)精確、推廣精確、渠道精確和價(jià)格精確的營(yíng)銷(xiāo)精確。莆田財(cái)務(wù)管理咨詢(xún)流程</p></p><br 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