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onerror="javascript:this.src='/static/new_net_01/images/nopic.jpg';"></p></div></div><div id="ix73id2" class="smallimg"><div><p class="pic"><img src="https://tyunfile.71360.com/WaterMark/UploadFile/ysmeidi/637463000678004619/5312169.png" class="vcenter" onerror="javascript:this.src='/static/new_net_01/images/nopic.jpg';"></p></div></div></div><div id="8kherdv" 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>江蘇所得稅納稅基礎(chǔ),納稅</p><p><span>***更新：</span>2021-02-06 04:05:36</p><p><span id="click" >瀏覽次數(shù)：0次</span></p><a rel="nofollow" class="button">聯(lián)系我們</a></div></div><div id="mlnp3lb" 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="zdvn8kr" class="page-proshow02"><p class="title">詳細(xì)說明</p><div id="xmj388r" class="box"><p><p> 隨著市場(chǎng)經(jīng)濟(jì)的日趨完善，合理的利用稅收優(yōu)惠政策，減輕企業(yè)運(yùn)營(yíng)負(fù)擔(dān)是企業(yè)不得不去考慮的事情。所以如何開展企業(yè)所得稅稅務(wù)籌劃和安排，盡可能的節(jié)約稅款，獲得比較大的稅收利益？ </p> <p> 《企業(yè)所得稅法》第二條規(guī)定：企業(yè)分為居民企業(yè)和非居民企業(yè)。 </p> <p> 居民企業(yè)，是指依法在中國(guó)境內(nèi)成立，或者依照外國(guó)（地區(qū)）法律成立但實(shí)際管理機(jī)構(gòu)在中國(guó)境內(nèi)的企業(yè)。所謂的“實(shí)際管理機(jī)構(gòu)”是指對(duì)企業(yè)的生產(chǎn)經(jīng)營(yíng)、人員、賬務(wù)、財(cái)產(chǎn)等實(shí)施實(shí)質(zhì)性管理和控制的機(jī)構(gòu)。 </p> <p> 非居民企業(yè)，江蘇所得稅納稅基礎(chǔ)，是指依照外國(guó)（地區(qū)）法律成立且實(shí)際管理機(jī)構(gòu)不在中國(guó)境內(nèi)，但在中國(guó)境內(nèi)設(shè)立機(jī)構(gòu)，江蘇所得稅納稅基礎(chǔ)，江蘇所得稅納稅基礎(chǔ)、場(chǎng)所的，或者在中國(guó)境內(nèi)未設(shè)立機(jī)構(gòu)、場(chǎng)所，但有來源于中國(guó)境內(nèi)所得的企業(yè)。辦理儲(chǔ)蓄扣稅業(yè)務(wù)后，由稅務(wù)機(jī)關(guān)定期將納稅人存款賬戶中的稅款劃轉(zhuǎn)，無需自行申報(bào)定額內(nèi)稅款.江蘇所得稅納稅基礎(chǔ)</p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="江蘇所得稅納稅基礎(chǔ),納稅" src="https://tyunfile.71360.com/WaterMark/UploadFile/ysmeidi/637463000678004619/5312169.png"></div><p> 納稅申報(bào)表格 </p> <p> 除了材料外，以下表格也需要準(zhǔn)備： </p> <p> 1．《增值稅納稅申報(bào)表（一般納稅人適用）》； </p> <p> 2．《增值稅預(yù)繳稅款表》； </p> <p> 3．《固定資產(chǎn)（不含不動(dòng)產(chǎn)）進(jìn)項(xiàng)稅額抵扣情況表》； </p> <p> 4．《本期抵扣進(jìn)項(xiàng)稅額結(jié)構(gòu)明細(xì)表》； </p> <p> 5．《營(yíng)改增稅負(fù)分析測(cè)算明細(xì)表》； </p> <p> 6．《增值稅減免稅申報(bào)明細(xì)表》； </p> <p> 7．《增值稅納稅申報(bào)表附列資料（1-5）》。 </p> <p> 所謂“難者不會(huì)，會(huì)者不難”，看似很復(fù)雜的工作，真正熟悉起來后就不會(huì)感覺那么乏力了。所以剛剛?cè)胄械幕锇椋f不要因?yàn)橐粫r(shí)的困難而選擇放棄，我們要學(xué)會(huì)不斷學(xué)習(xí)，才有進(jìn)步的可能。因?yàn)闀?huì)計(jì)工作本身就是個(gè)活到老，學(xué)到老的行業(yè)。江蘇所得稅納稅基礎(chǔ)再加上現(xiàn)在小規(guī)模升級(jí)一般納稅人的審核并不是很麻煩，時(shí)間也就7個(gè)工作日左右。..</p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="江蘇所得稅納稅基礎(chǔ),納稅" src="https://tyunfile.71360.com/WaterMark/UploadFile/ysmeidi/637463000716686261/5938859.png"></div><p> （２）在獨(dú)資企業(yè)、合伙企業(yè)與公司制企業(yè)的決策中，要充分考慮稅基、稅率和稅收優(yōu)惠政策等多種因素，終稅負(fù)的高低是多種因素起作用的結(jié)果，不能只考慮一種因素。 </p> <p> （３）在獨(dú)資企業(yè)、合伙企業(yè)與公司制企業(yè)的決策中，還要充分考慮可能出現(xiàn)的各種風(fēng)險(xiǎn)。 </p> <p> 子公司 & 分公司 </p> <p> 子公司是以的法人身份出現(xiàn)的，因而可以享受子公司所在地提供的包括減免稅在內(nèi)的稅收優(yōu)惠。 </p> <p> 但設(shè)立子公司手續(xù)繁雜，需要具備一定的條件；子公司必須開展經(jīng)營(yíng)，自負(fù)盈虧，納稅；在經(jīng)營(yíng)過程中還要接受當(dāng)?shù)氐谋O(jiān)督管理等。 </p> <p> 分公司不具有的法人身份，因而不能享受當(dāng)?shù)氐亩愂諆?yōu)惠。但設(shè)立分公司手續(xù)簡(jiǎn)單，有關(guān)財(cái)務(wù)資料也不必公開，分公司不需要繳納企業(yè)所得稅，并且分公司這種組織形式便于總公司管理控制 </p><p> 什么是小規(guī)模納稅人和一般納稅人?小規(guī)模納稅人與一般納稅人的區(qū)別？ </p> <p> 一般納稅人是指年應(yīng)征增值稅銷售額（是指納稅人在連續(xù)不超過12個(gè)月或四個(gè)季度的經(jīng)營(yíng)期內(nèi)累計(jì)應(yīng)征增值稅銷售額，包括納稅申報(bào)銷售額、稽查查補(bǔ)銷售額、納稅評(píng)估調(diào)整銷售額）超過財(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)的企業(yè)和企業(yè)性單位。一般納稅人的特點(diǎn)是增值稅進(jìn)項(xiàng)稅額可以抵扣銷項(xiàng)稅額。 </p> <p> 小規(guī)模納稅人是指年銷售額在規(guī)定標(biāo)準(zhǔn)以下，并且會(huì)計(jì)核算不健全，不能按規(guī)定報(bào)送有關(guān)稅務(wù)資料的增值稅納稅人。所稱會(huì)計(jì)核算不健全是指不能正確核算增值稅的銷項(xiàng)稅額、進(jìn)項(xiàng)稅額和應(yīng)納稅額。應(yīng)稅服務(wù)的年應(yīng)征增值稅銷售額未超過500萬元的納稅人。如果納稅人在2019年及之前曾選擇由一般納稅人轉(zhuǎn)登記為小規(guī)模納稅人。</p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="江蘇所得稅納稅基礎(chǔ),納稅" src="https://tyunfile.71360.com/WaterMark/UploadFile/ysmeidi/637463000710875866/9361530.png"></div><p> 小規(guī)模納稅人和一般納稅人有什么區(qū)別 </p> <p> 1.增值稅發(fā)票不同 </p> <p> 一般納稅人可以開具和取得增值稅發(fā)票。除部分特定行業(yè)的小規(guī)模納稅人可以選擇自行開具發(fā)票外，大部分小規(guī)模納稅人不能自開發(fā)票，如果需要開具發(fā)票只能到稅務(wù)機(jī)關(guān)申請(qǐng)。 </p> <p> 2.計(jì)稅方法不同 </p> <p> 一般納稅人原則上采用一般計(jì)稅方法(提供公共交通運(yùn)輸服務(wù)等特定應(yīng)稅行為的一般納稅人也可選擇簡(jiǎn)易計(jì)稅方法)而小規(guī)模納稅人采用簡(jiǎn)易計(jì)稅方法。 </p> <p> 一般計(jì)稅方法與簡(jiǎn)易計(jì)稅方法的不同從他們的公式就能看出，一般計(jì)稅法的公式為，應(yīng)納稅額=(當(dāng)期銷項(xiàng)-當(dāng)期進(jìn)項(xiàng))*增值稅稅率。而簡(jiǎn)易計(jì)稅法的公式為，應(yīng)納稅額=當(dāng)期銷售額*增值稅征收率。一般納稅人增值稅分6%、9%、10%、13%幾檔稅率。江蘇所得稅納稅基礎(chǔ)</p><p style="text-indent:25px">但是納稅人的權(quán)利義務(wù)存在差異，即納稅人面臨的法律風(fēng)險(xiǎn)不同。.江蘇所得稅納稅基礎(chǔ)</p><p> 3、對(duì)提出申請(qǐng)并且同時(shí)符合下列條件的納稅人，主管稅務(wù)機(jī)關(guān)應(yīng)當(dāng)為其辦理一般納稅人資格認(rèn)定： </p> <p> (1)有固定的生產(chǎn)經(jīng)營(yíng)場(chǎng)所； </p> <p> (2)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。 </p> <p> 三、小規(guī)模企業(yè)與一般納稅人企業(yè)的區(qū)別 </p> <p> 1、認(rèn)定標(biāo)準(zhǔn) </p> <p> 小規(guī)模納稅人年銷售額500萬元及以下；一般納稅人年銷售額超過500萬。 </p> <p> 如果公司沒有達(dá)到一般納稅人的認(rèn)定標(biāo)準(zhǔn)，如果會(huì)計(jì)核算健全，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)辦理一般納稅人登記。 </p> <p> 2、稅率 </p> <p> 一般納稅人增值稅稅率有13%、9%、6%幾種區(qū)別；小規(guī)模納稅人則不同，商業(yè)企業(yè)、工業(yè)企業(yè)統(tǒng)一按增值稅3%的稅率征收。江蘇所得稅納稅基礎(chǔ)</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“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>文章來源地址: http://www.cdcfah.com/cp/3185489.html</p></div></div></div></div></div><div id="oqva4iu" class="page-right twoColRt"><div id="rbtq4wd" class="box01 margin10 clearfix"><h3><a href="http://www.cdcfah.com/cp/">猜你喜歡</a></h3><div id="22ygvcp" 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