廣西核定征收個(gè)人所得稅稅率歡迎咨詢優(yōu)商美地云產(chǎn)業(yè)園供應(yīng)-b2b網(wǎng)站_b2b電子商務(wù)平臺(tái)【買產(chǎn)品】-上?？谄蚴称酚邢薰?/title><meta name="description" content="《國(guó)家稅務(wù)總局關(guān)于小規(guī)模納稅人免征增值稅政策有關(guān)征管問題的公告》（國(guó)家稅務(wù)總局公告2019年第4號(hào)）規(guī)定，納稅人以所有增值稅應(yīng)稅銷售行為（包括銷售貨物、勞務(wù)、服務(wù)、無(wú)形資產(chǎn)和不動(dòng)產(chǎn)）合計(jì)銷售額，判斷是否達(dá)到免稅標(biāo)準(zhǔn)。同時(shí)，小規(guī)模納稅人合計(jì)月"><meta name="keywords" content="廣西核定征收個(gè)人所得稅稅率,核定征收"><link rel="canonical" href="http://www.cdcfah.com/"/><meta name="applicable-device" content="pc"><link rel="shortcut icon" href="/static/new_net_01/images/favicon.ico"><link rel="stylesheet" href="/static/new_net_01/css/slick.css" /><link rel="stylesheet" href="/static/new_net_01/css/addnew.css"><link rel="stylesheet" href="/static/new_net_01/css/sidenav.css"><link rel="stylesheet" href="/static/new_net_01/css/style.css" /><link rel="stylesheet" href="/static/new_net_01/css/tab.css"><link rel="stylesheet" href="/static/new_net_01/css/404.css"> <meta 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src="https://tyunfile.71360.com/WaterMark/UploadFile/ysmeidi/637200533804218750/1897700.jpg" class="vcenter" onerror="javascript:this.src='/static/new_net_01/images/nopic.jpg';"></p></div></div></div><div id="my4cgo4" 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>廣西核定征收個(gè)人所得稅稅率,核定征收</p><p><span>***更新：</span>2021-02-06 05:05:18</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="ciwcmea" 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="a4ou2s2" class="page-proshow02"><p class="title">詳細(xì)說明</p><div id="ea2gk0g" class="box"><p><p> 《國(guó)家稅務(wù)總局關(guān)于小規(guī)模納稅人免征增值稅政策有關(guān)征管問題的公告》（國(guó)家稅務(wù)總局公告2019年第4號(hào)）規(guī)定，納稅人以所有增值稅應(yīng)稅銷售行為（包括銷售貨物、勞務(wù)、服務(wù)、無(wú)形資產(chǎn)和不動(dòng)產(chǎn)）合計(jì)銷售額，判斷是否達(dá)到免稅標(biāo)準(zhǔn)。同時(shí)，小規(guī)模納稅人合計(jì)月銷售額超過10萬(wàn)元、但在扣除本期發(fā)生的銷售不動(dòng)產(chǎn)的銷售額后仍未超過10萬(wàn)元的，其銷售貨物、勞務(wù)、服務(wù)、無(wú)形資產(chǎn)取得的銷售額，免征增值稅。 </p> <p> 提高增值稅小規(guī)模納稅人免稅標(biāo)準(zhǔn)，廣西核定征收個(gè)人所得稅稅率，政策適用對(duì)象就是年應(yīng)稅銷售額500萬(wàn)元以下的小規(guī)模納稅人，并無(wú)其他標(biāo)準(zhǔn)，廣西核定征收個(gè)人所得稅稅率，與四部委《中小企業(yè)劃型標(biāo)準(zhǔn)規(guī)定》中的小微企業(yè)沒有對(duì)應(yīng)關(guān)系，廣西核定征收個(gè)人所得稅稅率。把減稅降費(fèi)政策落到企業(yè)，在經(jīng)濟(jì)下行壓力下有力鼓舞了市場(chǎng)主體發(fā)展信心。廣西核定征收個(gè)人所得稅稅率</p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="廣西核定征收個(gè)人所得稅稅率,核定征收" src="https://tyunfile.71360.com/WaterMark/UploadFile/ysmeidi/637200533804218750/1897700.jpg"></div><p> 查帳征收與核定應(yīng)稅所得率征收，關(guān)鍵是看你的利潤(rùn)率與核定應(yīng)稅所得率誰(shuí)高，如果是利潤(rùn)率高，實(shí)行核定應(yīng)稅所得率征收就會(huì)少繳稅，否則就會(huì)多繳稅。比如：你經(jīng)營(yíng)收入100萬(wàn)元，成本費(fèi)用50萬(wàn)元，流轉(zhuǎn)環(huán)節(jié)稅金10萬(wàn)元，利潤(rùn)率為40%，假如核定應(yīng)稅所得率為25%： </p> <p> 查帳征收的企業(yè)所得稅=（收入-成本費(fèi)用-流轉(zhuǎn)環(huán)節(jié)稅金）*稅率=（100-40-10）*33%=13.2萬(wàn)元； </p> <p> 核定應(yīng)稅所得率征收的企業(yè)所得稅=收入*核定應(yīng)稅所得率*稅率=100*25%*33%=8.25萬(wàn)元； </p> <p> 兩者相差4.95萬(wàn)元，主要就是取決于你的利潤(rùn)率40%高于核定應(yīng)稅所得率25%的原因。 </p> <p> <br /> 廣西核定征收個(gè)人所得稅稅率年應(yīng)納稅所得額超過100萬(wàn)元但不超過300萬(wàn)元的部分，減按50%計(jì)入應(yīng)納稅所得額，按20%的稅率繳納企業(yè)所得稅。</p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="廣西核定征收個(gè)人所得稅稅率,核定征收" src="https://tyunfile.71360.com/WaterMark/UploadFile/ysmeidi/637200776066015625/4352504.jpg"></div><p> 《財(cái)政部國(guó)家稅務(wù)總局關(guān)于印發(fā)<關(guān)于個(gè)人獨(dú)資企業(yè)和合伙企業(yè)投資者征收個(gè)人所得稅的法規(guī)>的通知》（財(cái)稅〔2000〕91號(hào)）是有關(guān)個(gè)人獨(dú)資企業(yè)和合伙企業(yè)投資者的個(gè)人所得稅核定征收的規(guī)范性文件。 </p> <p> 該文件第七條規(guī)定，有下列情形之一的，主管稅務(wù)機(jī)關(guān)應(yīng)采取核定征收方式征收個(gè)人所得稅： </p> <p> 1.企業(yè)依照國(guó)家有關(guān)法規(guī)應(yīng)當(dāng)設(shè)置但未設(shè)置賬簿的； </p> <p> 2.企業(yè)雖設(shè)置賬簿，但賬目混亂或者成本資料、收入憑證、費(fèi)用憑證殘缺不全，難以查賬的； </p> <p> 3.納稅人發(fā)生納稅義務(wù)，未按照法規(guī)的期限辦理納稅申報(bào)，經(jīng)稅務(wù)機(jī)關(guān)責(zé)令限期申報(bào)，逾期仍不申報(bào)的。 </p> <p> 第八條規(guī)定了核定征收方式，包括定額征收、核定應(yīng)稅所得率征收以及其他合理的征收方式。 </p> <p> 第九條規(guī)定，實(shí)行核定應(yīng)稅所得率征收方式的，應(yīng)納所得稅額的計(jì)算公式如下： </p> <p> 應(yīng)納所得稅額＝應(yīng)納稅所得額×適用稅率 </p> <p> 應(yīng)納稅所得額＝收入總額×應(yīng)稅所得率或＝成本費(fèi)用支出額÷(1-應(yīng)稅所得率)×應(yīng)稅所得率 </p><p> 地區(qū)稅務(wù)機(jī)關(guān)將對(duì)轄區(qū)內(nèi)核定征收進(jìn)行自查自糾，主要是從以下幾個(gè)方面： </p> <p> （一）是否對(duì)增值稅一般納稅人實(shí)行核定征收； </p> <p> （二）是否對(duì)金融企業(yè)、經(jīng)濟(jì)鑒證類中介機(jī)構(gòu)等特殊行業(yè)進(jìn)行核定征收； </p> <p> （三）是否對(duì)設(shè)立分支機(jī)構(gòu)的匯總納稅企業(yè)實(shí)行核定征收； </p> <p> （四）核定應(yīng)稅所得率適用情況，是否存在超率核定； </p> <p> （五）對(duì)年收入和利潤(rùn)變化明顯超過20%以上的企業(yè)，稅務(wù)機(jī)關(guān)是否履行調(diào)整應(yīng)納稅所得率的職責(zé)； </p> <p> （七）對(duì)申報(bào)表收入和財(cái)報(bào)數(shù)據(jù)不一致企業(yè)的糾正情況； </p> <p> （八）對(duì)核定征收企業(yè)發(fā)票管控及注銷管理情況； </p> <p> （九）其他需要關(guān)注事項(xiàng)。 “十三五”時(shí)期我國(guó)減稅降費(fèi)取得積極成效。</p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="廣西核定征收個(gè)人所得稅稅率,核定征收" src="https://tyunfile.71360.com/WaterMark/UploadFile/ysmeidi/637200776064990235/9878901.jpg"></div><p> 延緩繳納企業(yè)所得稅政策和小型微利企業(yè)所得稅普惠性減免政策中的小型微利企業(yè)條件是相同的。即，符合小型微利企業(yè)條件的企業(yè)，既可以享受小型微利企業(yè)普惠性所得稅減免政策，也可以同時(shí)享受企業(yè)所得稅延緩繳納政策。 </p> <p> 具體條件按《國(guó)家稅務(wù)總局關(guān)于實(shí)施小型微利企業(yè)普惠性所得稅減免政策有關(guān)問題的公告》（2019年第2號(hào)）規(guī)定掌握，即從事國(guó)家非限制和禁止行業(yè)，且同時(shí)符合年度應(yīng)納稅所得額不超過300萬(wàn)元、從業(yè)人數(shù)不超過300人、資產(chǎn)總額不超過5000萬(wàn)元等三個(gè)條件的企業(yè)。并且，無(wú)論實(shí)行查賬征收方式還是核定征收方式的企業(yè)，只要符合小型微利企業(yè)條件，均可以享受企業(yè)所得稅延緩繳納政策。小型微利企業(yè)在預(yù)繳申報(bào)時(shí)，可直接按當(dāng)年度截至本期末的資產(chǎn)總額、從業(yè)人數(shù)、應(yīng)納稅所得額等情況判斷是否符合條件。 “十三五”時(shí)期，完善消費(fèi)稅制度，有助于優(yōu)化稅制、健全地方稅體系。廣西核定征收個(gè)人所得稅稅率</p><p style="text-indent:25px">“十三五”期間，中國(guó)稅制改G與減稅降費(fèi)相結(jié)合，普惠性減稅與結(jié)構(gòu)性減稅并舉。廣西核定征收個(gè)人所得稅稅率</p><p> 實(shí)行核定應(yīng)稅所得率方式的納稅人，主管稅務(wù)機(jī)關(guān)根據(jù)納稅人應(yīng)納稅額的大小確定納稅人按月或者按季度預(yù)繳，年終匯算清繳。預(yù)繳方法一經(jīng)確定，一個(gè)納稅年度內(nèi)不得改變。納稅人應(yīng)依照確定的應(yīng)稅所得率計(jì)算納稅期間實(shí)際應(yīng)繳納的稅額，進(jìn)行預(yù)繳。按實(shí)際數(shù)額預(yù)繳有困難的，經(jīng)主管稅務(wù)機(jī)關(guān)同意，可按上一年度應(yīng)納稅額的1/12或1/4預(yù)繳，或者按經(jīng)主管稅務(wù)機(jī)關(guān)認(rèn)可的其他方法預(yù)繳。納稅人預(yù)繳稅款或年終進(jìn)行匯算清繳時(shí)，應(yīng)按規(guī)定填寫《企業(yè)所得稅月(季)度預(yù)繳納稅申報(bào)表(b類)》，在規(guī)定的納稅申報(bào)時(shí)限內(nèi)報(bào)送主管稅務(wù)機(jī)關(guān)。企業(yè)經(jīng)營(yíng)多業(yè)的，無(wú)論其經(jīng)營(yíng)項(xiàng)目是否單獨(dú)核算，均由主管稅務(wù)機(jī)關(guān)根據(jù)其主營(yíng)項(xiàng)目，核定其適用某一行業(yè)的應(yīng)稅所得率。 </p> <p> <br /> 廣西核定征收個(gè)人所得稅稅率</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> 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