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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>?天津納稅歡迎來(lái)電優(yōu)商美地云產(chǎn)業(yè)園供應(yīng)</p><div id="vtf3arv" class="leftbox clearfix"><h1>天津納稅歡迎來(lái)電優(yōu)商美地云產(chǎn)業(yè)園供應(yīng)</h1><div id="mkgpfgz" class="proBig"><div id="3fl8kq2" class="bigimg"><div><p class="pic"><img src="https://tyunfile.71360.com/WaterMark/UploadFile/ysmeidi/637463000210983190/3045125.png" class="vcenter" onerror="javascript:this.src='/static/new_net_01/images/nopic.jpg';"></p></div></div><div id="loveaq4" class="smallimg"><div><p class="pic"><img src="https://tyunfile.71360.com/WaterMark/UploadFile/ysmeidi/637463000210983190/3045125.png" class="vcenter" onerror="javascript:this.src='/static/new_net_01/images/nopic.jpg';"></p></div></div></div><div id="mug2mdm" class="content"><p><span>需求數(shù)量：</span>0</p><p><span>價(jià)格要求：</span>面議</p><p><span>所在地：</span>上海市</p><p><span>包裝要求：</span><span style="color: #f30;"></span></p><p><span>產(chǎn)品關(guān)鍵詞：</span>天津納稅,納稅</p><p><span>***更新：</span>2021-02-04 01:04:51</p><p><span id="click" >瀏覽次數(shù)：2次</span></p><a rel="nofollow" class="button">聯(lián)系我們</a></div></div><div id="aul9vm4" class="rightbox"><h3>公司基本資料信息</h3><p style="border:0;"><a rel="nofollow">優(yōu)商美地云產(chǎn)業(yè)園（麗水）有限公司</a></p><p><span>聯(lián)系人：</span>周曉蕓</p><p><span>郵箱: </span>553671474@qq.com</p><p><span>電話: </span>18217732101</p><p><span>傳真: </span>021_</p><p><span>網(wǎng)址: </span></p><p><span>手機(jī): </span>021-60200808</p><p><span>地址: </span>楊高南路428號(hào)2號(hào)樓3層</p><p>[當(dāng)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="p3hqctd" class="page-proshow02"><p class="title">詳細(xì)說(shuō)明</p><div id="ux3plm4" class="box"><p><p> 三、審核 </p> <p> 管理科初審后，連同相關(guān)資料轉(zhuǎn)交分管業(yè)務(wù)副局長(zhǎng)。 </p> <p> 分管業(yè)務(wù)副局長(zhǎng)審批后，分兩種情況處理： </p> <p> １．對(duì)新辦企業(yè)和已開(kāi)業(yè)滿12個(gè)月的小規(guī)模納稅人不同意認(rèn)定申請(qǐng)的，天津納稅，連同納稅人所附送的資料退回申報(bào)管理科的文書(shū)受理窗口，并退回納稅人。同時(shí)制發(fā)《不予認(rèn)定增值稅一般納稅人認(rèn)定通知書(shū)》； </p> <p> 2．對(duì)暫認(rèn)定為一般納稅人的企業(yè)不同意轉(zhuǎn)正的，由申報(bào)管理科通知納稅人辦理增值稅一般納稅人資格證書(shū)，天津納稅、防偽稅控金稅卡、IC卡的繳銷； </p> <p> 3．對(duì)同意認(rèn)定申請(qǐng)的，如不是新辦企業(yè)，申報(bào)管理科打印《增值稅一般納稅人資格證書(shū)》，天津納稅。制發(fā)《增值稅（臨時(shí)）一般納稅人認(rèn)定通知書(shū)》并在稅務(wù)登記證副本上加蓋"增值稅一般納稅人"戳記。如為新辦企業(yè)，申報(bào)管理科制發(fā)《增值稅（臨時(shí)）一般納稅人認(rèn)定通知書(shū)》，并在稅務(wù)登記證副本上加蓋“增值稅（臨時(shí)）一般納稅人”戳記。 </p> <p> 四、領(lǐng)取認(rèn)定結(jié)果 </p> <p> 納稅人憑《稅務(wù)文書(shū)領(lǐng)取通知單》到申報(bào)管理科的文書(shū)受理窗口領(lǐng)取、《增值稅（臨時(shí)）一般納稅人認(rèn)定通知書(shū)》、《增值稅一般納稅人資格證書(shū)》和《稅務(wù)登記證》（副本）。暫認(rèn)定一般納稅人的企業(yè)不予批準(zhǔn)轉(zhuǎn)正，將領(lǐng)取《取消一般納稅人資格通知書(shū)》。應(yīng)稅行為的年應(yīng)征增值稅銷售額(以下稱應(yīng)稅銷售額)超過(guò)財(cái)政部和國(guó)家稅務(wù)總局規(guī)定標(biāo)準(zhǔn)(.天津納稅</p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="天津納稅,納稅" src="https://tyunfile.71360.com/WaterMark/UploadFile/ysmeidi/637463000210983190/3045125.png"></div><p> 蘆筍是一種根基植物，在新的種植區(qū)域播種，達(dá)到初次具有商品價(jià)值的收獲期大約需要4～5年，這樣使企業(yè)在開(kāi)辦初期面臨著很大的虧損，但虧損會(huì)逐漸減少。經(jīng)估計(jì)，此蘆筍種植加工公司年的虧損額為200萬(wàn)元，第二年的虧損額為150萬(wàn)元，第三年的虧損額為100萬(wàn)元，第四年的虧損額為50萬(wàn)元，第五年開(kāi)始盈利，盈利額為300萬(wàn)元。 </p> <p> 該新?tīng)I(yíng)養(yǎng)技術(shù)生產(chǎn)公司總部設(shè)在深圳，屬于國(guó)家重點(diǎn)扶持的高新技術(shù)公司，適用的公司所得稅稅率為15％。該公司除在深圳設(shè)有總部外，在內(nèi)地還有一Ｈ子公司（全資），適用的稅率為25％；經(jīng)預(yù)測(cè)，未來(lái)五年內(nèi)，新?tīng)I(yíng)養(yǎng)技術(shù)生產(chǎn)公司總部的應(yīng)稅所得均為1000萬(wàn)元，Ｈ子公司的應(yīng)稅所得分別為300萬(wàn)元、200萬(wàn)元、100萬(wàn)元、0萬(wàn)元、－150萬(wàn)元。 </p> <p> 經(jīng)分析，現(xiàn)有三種組織形式方案可供選擇：天津納稅申報(bào)周期不同：小規(guī)模納稅人可自行選擇以月度或季度為納稅周期來(lái)申報(bào)納稅.</p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="天津納稅,納稅" src="https://tyunfile.71360.com/WaterMark/UploadFile/ysmeidi/637463000678004619/5312169.png"></div><p> 方案二：將蘆筍種植加工企業(yè)建成非核算的分公司。 </p> <p> 分公司不同于子公司，它不具備法人資格，不建立賬簿，只作為分支機(jī)構(gòu)存在。按稅法規(guī)定，分支機(jī)構(gòu)利潤(rùn)與其總部實(shí)現(xiàn)的利潤(rùn)合并納稅。深圳新?tīng)I(yíng)養(yǎng)技術(shù)公司有兩個(gè)的納稅主體：深圳新?tīng)I(yíng)養(yǎng)技術(shù)公司總部和Ｈ子公司。 </p> <p> 在這種組織形式下，因蘆筍種植企業(yè)作為非核算的分公司，其虧損可由深圳新?tīng)I(yíng)養(yǎng)技術(shù)公司用其利潤(rùn)彌補(bǔ)，不使深圳新?tīng)I(yíng)養(yǎng)技術(shù)公司的應(yīng)納所得稅得以延緩，而且降低了深圳新?tīng)I(yíng)養(yǎng)技術(shù)公司年至第四年的應(yīng)納稅所得額。 </p> <p> 在前四年里，深圳新?tīng)I(yíng)養(yǎng)技術(shù)生產(chǎn)公司總部、子公司及分公司的納稅總額分別為195萬(wàn)元（=1000×15%-200×15%+300×25%）、177.5萬(wàn)元（=1000×15%-150×15%+200×25%）、160萬(wàn)元（=1000×15%-100×15%+100×25%）、142.5 萬(wàn)元（=1000×15%-50×15%），四年間繳納的企業(yè)所得稅總額為675萬(wàn)元。 </p><p> 三、稅款所屬期 </p> <p> 稅款所屬期是什么意思呢？就是稅款產(chǎn)生的時(shí)期，納稅義務(wù)發(fā)生時(shí)間是個(gè)時(shí)點(diǎn)，稅款所屬期是若干個(gè)納稅義務(wù)發(fā)生時(shí)間成的一個(gè)時(shí)期，比如，納稅人4月3日申報(bào)繳納3月份的增值稅，稅款所屬期就是3月1日至3月31日。 </p> <p> 有的納稅人覺(jué)得我只要繳了稅就行了，稅款所屬期填錯(cuò)了無(wú)所謂。其實(shí)不然，當(dāng)期稅款和上期稅款是不同的概念，前期多繳納的稅款可以結(jié)轉(zhuǎn)抵減后期稅款，但后期多繳的稅款不能自動(dòng)抵減前期少繳的稅款，因?yàn)檫€存在少繳稅款滯納金的問(wèn)題。在稅務(wù)稽查中，這類問(wèn)題也比較常見(jiàn)。 </p> <p> 四、申報(bào)納稅期限 </p> <p> 申報(bào)納稅期限，征管法中并沒(méi)有這個(gè)稱呼，而是有一個(gè)類似的稱呼，納稅申報(bào)期限；此外大家通常還會(huì)說(shuō)申報(bào)期限。這幾個(gè)概念的意思應(yīng)該是一致的。但的文件稱之為申報(bào)納稅期限，這個(gè)名稱我認(rèn)為是更恰當(dāng)?shù)模吘乖谶@個(gè)期限中，先申報(bào)，后納稅，而不是相反。稅率不同：小規(guī)模納稅人除出租、出售不動(dòng)產(chǎn)征收率5%以外，其他都是3%.</p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="天津納稅,納稅" src="https://tyunfile.71360.com/WaterMark/UploadFile/ysmeidi/637463000214996837/3079480.png"></div><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。 </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。 </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(kāi)業(yè)的納稅人,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。一般納稅人執(zhí)行一般計(jì)稅法的可以抵扣進(jìn)項(xiàng)稅.天津納稅</p><p style="text-indent:25px">一般納稅人的含義一般納稅人是指年應(yīng)增值稅銷售額）。天津納稅</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(kāi)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(kāi)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。天津納稅</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(kāi)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/3147031.html</p></div></div></div></div></div><div id="3dzi7nd" class="page-right twoColRt"><div id="az2nura" class="box01 margin10 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