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</span>0595_</p><p><span>網(wǎng)址: </span></p><p><span>手機(jī): </span>0595-22610045</p><p><span>地址: </span>華大街道高新產(chǎn)業(yè)園區(qū)科技路育成基地辦公樓10樓</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="iln23df" class="page-proshow02"><p class="title">詳細(xì)說(shuō)明</p><div id="g37hykb" class="box"><p><p style="text-indent:25px">已經(jīng)提交《適用15%加計(jì)抵減政策的聲明》并享受15%加計(jì)抵減政策的納稅人，在以后年度如何適用該政策？答：按照《財(cái)政部稅務(wù)總局關(guān)于明確生活業(yè)增值稅加計(jì)抵減政策的公告》(財(cái)政部稅務(wù)總局公告2019年第87號(hào))規(guī)定，納稅人2019年以后年度是否繼續(xù)適用15%加計(jì)抵減政策，需要根據(jù)上年度銷(xiāo)售額計(jì)算確定。已經(jīng)提交《適用15%加計(jì)抵減政策的聲明》并享受15%加計(jì)抵減政策的納稅人，在2020年、2021年是否繼續(xù)適用，泉州辦理企業(yè)管理咨詢(xún)方法，應(yīng)分別根據(jù)其2019年、2020年銷(xiāo)售額確定。如果仍然符合適用15%加計(jì)抵減政策條件的，需在當(dāng)年適用政策時(shí)，再次提交《適用15%加計(jì)抵減政策的聲明》;如果不再符合15%加計(jì)抵減政策條件但符合10%加計(jì)抵減政策條件，需在當(dāng)年適用政策時(shí)，泉州辦理企業(yè)管理咨詢(xún)方法，再次提交《適用加計(jì)抵減政策的聲明》，泉州辦理企業(yè)管理咨詢(xún)方法，并可適用10%加計(jì)抵減政策。代理記賬會(huì)計(jì)要講究職業(yè)道德，其身要正。泉州辦理企業(yè)管理咨詢(xún)方法</p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="泉州辦理企業(yè)管理咨詢(xún)方法,咨詢(xún)" src="http://tyunfile.71360.com/UploadFile/qicheng/637208416178310547/7720056.jpg"></div><p style="text-indent:25px"> 適用15%加計(jì)抵減政策的納稅人，如果此前已經(jīng)提交過(guò)《適用加計(jì)抵減政策的聲明》的，是否需要再次提交《適用15%加計(jì)抵減政策的聲明》？答：由于10%加計(jì)抵減政策和15%加計(jì)抵減政策的適用主體不完全相同，因此，已適用10%加計(jì)抵減政策的納稅人，如果符合15%加計(jì)抵減政策條件的，需要在適用政策時(shí)提交《適用15%加計(jì)抵減政策的聲明》，不能沿用原《適用加計(jì)抵減政策的聲明》。經(jīng)營(yíng)期不滿(mǎn)3個(gè)月的納稅人，如何適用15%加計(jì)抵減政策？答：2019年9月30日前設(shè)立的納稅人，以其實(shí)際經(jīng)營(yíng)期的銷(xiāo)售額確定適用15%加計(jì)抵減政策;2019年10月1日后設(shè)立的納稅人，待經(jīng)營(yíng)期滿(mǎn)3個(gè)月，以設(shè)立之日起三個(gè)月銷(xiāo)售額確定適用15%加計(jì)抵減政策。暫無(wú)銷(xiāo)售收入的納稅人，如何適用15%加計(jì)抵減政策？答：《國(guó)家稅務(wù)總局關(guān)于國(guó)內(nèi)旅客運(yùn)輸服務(wù)進(jìn)項(xiàng)稅抵扣等增值稅征管問(wèn)題的公告》(國(guó)家稅務(wù)總局公告2019年第31號(hào))明確了暫無(wú)收入納稅人如何適用加計(jì)抵減政策問(wèn)題。15%加計(jì)抵減政策的適用口徑與其保持一致。泉州本土企業(yè)管理咨詢(xún)費(fèi)用有的納稅人認(rèn)為有生意時(shí)要填報(bào)申報(bào)表，而沒(méi)有生意或是不達(dá)起征點(diǎn)就無(wú)需申報(bào)了。</p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="泉州辦理企業(yè)管理咨詢(xún)方法,咨詢(xún)" src="http://tyunfile.71360.com/UploadFile/qicheng/637208417998769532/2886046.jpg"></div><p style="text-indent:25px">很多同仁一般情況了解的稅務(wù)稽查多數(shù)來(lái)源于舉報(bào)和金三大數(shù)據(jù)分析。這樣理解其實(shí)沒(méi)什么不對(duì)，但相對(duì)來(lái)講很片面。稅務(wù)稽查是一項(xiàng)非常嚴(yán)肅的行政執(zhí)法行為。關(guān)鍵點(diǎn)在于行政執(zhí)法，任何一項(xiàng)執(zhí)法行為都是有規(guī)矩的，從這一點(diǎn)講，就不會(huì)是想查誰(shuí)，就查誰(shuí)的。稅務(wù)稽查有嚴(yán)格的法定程序。稅務(wù)稽查的稽查對(duì)象來(lái)源，有四個(gè)方面。一是“被抽查”。抽查關(guān)鍵就是在于“隨機(jī)”。我們每一個(gè)企業(yè)的名字在稅務(wù)稽查的系統(tǒng)里有一個(gè)“數(shù)據(jù)庫(kù)”。在有稅務(wù)稽查任務(wù)的時(shí)候，就會(huì)從數(shù)據(jù)庫(kù)里進(jìn)行抽，形式類(lèi)似搖號(hào)，抽獎(jiǎng)。從這一點(diǎn)講，會(huì)有兩個(gè)概念產(chǎn)生，一方面是無(wú)論你企業(yè)多老實(shí)，多規(guī)矩，你都有可能被抽中。另一方面講，你有問(wèn)題，你有違法偷稅的嫌疑，你也可能被抽不到，二是“被舉報(bào)”，目前通過(guò)中國(guó)裁判網(wǎng)中對(duì)應(yīng)企業(yè)被稽查的案例中可以看出，非常多的案件來(lái)源于“舉報(bào)”，有**舉報(bào)。三是“被分析”，金三系統(tǒng)對(duì)企業(yè)涉稅數(shù)據(jù)進(jìn)行分析，會(huì)得出一個(gè)企業(yè)經(jīng)營(yíng)異常的判斷，這一類(lèi)企業(yè)也會(huì)被放到稅務(wù)稽查“數(shù)據(jù)庫(kù)”里，但是相對(duì)**的一個(gè)庫(kù)，“異常企業(yè)數(shù)據(jù)庫(kù)”，在這個(gè)數(shù)據(jù)庫(kù)里，你被稽查的概率就非常高了。四是“被關(guān)聯(lián)”，也就是被其他行政轉(zhuǎn)辦，交辦等形式關(guān)聯(lián)到的稅務(wù)稽查。</p><p style="text-indent:25px"> 小規(guī)模10萬(wàn)元免增值稅2019年1月1日至2021年12月31日，增值稅小規(guī)模納稅人合計(jì)月銷(xiāo)售額不超過(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，免征增值稅。企業(yè)所得稅比較低5%稅負(fù)2019年1月1日至2021年12月31日，對(duì)小型微利企業(yè)年應(yīng)納稅所得額不超過(guò)100萬(wàn)元的部分，減按25%計(jì)入應(yīng)納稅所得額，按20%的稅率繳納企業(yè)所得稅；對(duì)年應(yīng)納稅所得額超過(guò)100萬(wàn)元但不超過(guò)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。小型微利企業(yè)條件放寬了小型微利企業(yè)是指從事國(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(guò)300萬(wàn)元、從業(yè)人數(shù)不超過(guò)300人、資產(chǎn)總額不超過(guò)5000萬(wàn)元等三個(gè)條件的企業(yè)。小規(guī)模六稅兩附加減按50%2019年1月1日至2021年12月31日，對(duì)增值稅小規(guī)模納稅人，按照稅額的50%減征資源稅、城市維護(hù)建設(shè)稅、房產(chǎn)稅、城鎮(zhèn)土地使用稅、印花稅、耕地占用稅和教育費(fèi)附加、地方教育附加。稅務(wù)總局正式明確個(gè)人所得稅匯算清繳政策，文件剛剛出臺(tái)。</p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="泉州辦理企業(yè)管理咨詢(xún)方法,咨詢(xún)" src="http://tyunfile.71360.com/UploadFile/qicheng/637208416178330079/3865102.jpg"></div><p style="text-indent:25px">不記賬不按時(shí)報(bào)稅的后果不按稅務(wù)局的規(guī)定時(shí)限納稅申報(bào)的，情節(jié)較輕的，除補(bǔ)繳稅款外，稅務(wù)將對(duì)企業(yè)處以每月200元以上的罰款，如果超期更長(zhǎng)的，將還會(huì)加收滯納金；對(duì)于情節(jié)嚴(yán)重的，稅務(wù)將更具情節(jié)嚴(yán)重程度，出于相應(yīng)的更高金額的罰款；連續(xù)3個(gè)月不到稅務(wù)登記納稅申報(bào)的，稅務(wù)登記將對(duì)該企業(yè)的稅務(wù)登記證給于注銷(xiāo)的處理。當(dāng)稅務(wù)登記證被稅務(wù)局注銷(xiāo)之后將不可能再被恢復(fù)，也就是說(shuō)，企業(yè)的所有證照都會(huì)因?yàn)槎悇?wù)登記證的注銷(xiāo)而相繼作廢。稅務(wù)登記證的注銷(xiāo)而未取得稅務(wù)登記的同意注銷(xiāo)通知書(shū)，那么，即使向各個(gè)發(fā)證申請(qǐng)注銷(xiāo)，公司的其他所有證件都不能申請(qǐng)注銷(xiāo)而相繼作廢。公司所有股東的身份證信息將被相關(guān)登記收錄，進(jìn)入黑名單。對(duì)以后的、再次投資創(chuàng)業(yè)、出國(guó)等都將受到影響。個(gè)稅綜合所得年度匯算，哪些人一定要辦理？泉州辦理企業(yè)管理咨詢(xún)方法</p><p style="text-indent:25px">臨時(shí)開(kāi)票權(quán)限有效期限為24小時(shí)，納稅人應(yīng)在獲取開(kāi)票權(quán)限的規(guī)定期限內(nèi)開(kāi)具原適用稅率發(fā)票。泉州辦理企業(yè)管理咨詢(xún)方法</p><p style="text-indent:25px">商務(wù)服務(wù)屬于現(xiàn)代服務(wù)業(yè)的范疇，是指為企業(yè)提供服務(wù)的行業(yè)劃分。商務(wù)服務(wù)行業(yè)門(mén)類(lèi)較多，新產(chǎn)業(yè)不斷涌現(xiàn)，給產(chǎn)業(yè)的界定和使用造成很多混亂。銷(xiāo)售既可以把我們從書(shū)本上得來(lái)的知識(shí)學(xué)以致用，還能在物換星移的時(shí)空里激發(fā)我們對(duì)生命和世界的熱愛(ài)。正如銘刻在希臘圣城德?tīng)栰成竦钌系某雒鹧浴叭税?，認(rèn)識(shí)你自己”，在旅途中看到自己的內(nèi)心，生命也因此而豐盛。在文創(chuàng)產(chǎn)品方面，服務(wù)型企業(yè)是蘊(yùn)含著傳統(tǒng)文化基因的禮物是文化服務(wù)，是中國(guó)及世界精神文明的象征。所以對(duì)于行業(yè)內(nèi)的無(wú)數(shù)企業(yè)來(lái)說(shuō)，這不僅是一個(gè)巨大商機(jī)，更是一個(gè)發(fā)展前景。經(jīng)濟(jì)文化不僅在商業(yè)形式和場(chǎng)景上下功夫，隨著不斷的完善還要注重對(duì)本土文化資源IP的“夜態(tài)”融合開(kāi)發(fā)，這無(wú)疑有提高了有限責(zé)任公司轉(zhuǎn)型效率。泉州辦理企業(yè)管理咨詢(xún)方法</p></p><br /><p>文章來(lái)源地址: http://m.cdcfah.com/cp/2921509.html</p></div></div></div></div></div><div id="ec7m8oa" class="page-right twoColRt"><div id="sb2m4r8" class="box01 margin10 clearfix"><h3><a href="http://m.cdcfah.com/cp/">猜你喜歡</a></h3><div id="fikro2w" class="recomPic likePro"><a 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