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style="text-indent:25px">哪些人需要辦理年度匯算？分為退稅、補(bǔ)稅兩類。一類是預(yù)繳稅額高于應(yīng)納稅額，需要申請(qǐng)退稅的納稅人。只要納稅人因?yàn)槠綍r(shí)扣除不足或未申報(bào)扣除等原因?qū)е露囝A(yù)繳了稅款，無(wú)論收入高低，莆田財(cái)務(wù)管理咨詢哪家好，無(wú)論退稅額多少，納稅人都可以申請(qǐng)退稅。實(shí)踐中有一些比較典型的情形，將產(chǎn)生或者可能產(chǎn)生退稅，主要如下：，但平時(shí)預(yù)繳過(guò)個(gè)人所得稅的；，但預(yù)繳稅款時(shí)沒(méi)有申報(bào)扣除的；例：某納稅人每月工資1萬(wàn)元、個(gè)人繳付“三險(xiǎn)一金”2000元，有兩個(gè)上小學(xué)的孩子，按規(guī)定可以每月享受2000元(全年24000元)的子女教育專項(xiàng)附加扣除。但因其在預(yù)繳環(huán)節(jié)未填報(bào)，莆田財(cái)務(wù)管理咨詢哪家好，使得計(jì)算個(gè)稅時(shí)未減除子女教育專項(xiàng)附加扣除，全年預(yù)繳個(gè)稅1080元，莆田財(cái)務(wù)管理咨詢哪家好。其在年度匯算時(shí)填報(bào)了相關(guān)信息后可補(bǔ)充扣除24000元，扣除后全年應(yīng)納個(gè)稅360元，按規(guī)定其可以申請(qǐng)退稅720元。要有全局觀，費(fèi)用報(bào)銷時(shí)就要有預(yù)算控制的意識(shí)。莆田財(cái)務(wù)管理咨詢哪家好</p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="莆田財(cái)務(wù)管理咨詢哪家好,咨詢" src="http://tyunfile.71360.com/UploadFile/qicheng/637208417998857422/60247.jpg"></div><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。莆田財(cái)務(wù)管理咨詢哪家好委托人要求的其他常年代理業(yè)務(wù)。</p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="莆田財(cái)務(wù)管理咨詢哪家好,咨詢" src="http://tyunfile.71360.com/UploadFile/qicheng/637208417998574219/806350.jpg"></div><p style="text-indent:25px">新辦或注銷小規(guī)模納稅人按季申報(bào)的，實(shí)際經(jīng)營(yíng)期不足一個(gè)季度的，是按照實(shí)際經(jīng)營(yíng)期享受還是按季享受優(yōu)惠？答：從有利于小規(guī)模納稅人享受優(yōu)惠政策的角度出發(fā)，對(duì)于選擇按季申報(bào)的小規(guī)模納稅人，不論是季度中間成立還是季度中間注銷的，均按30萬(wàn)元判斷是否享受優(yōu)惠。行政事業(yè)單位、居民會(huì)、村委會(huì)等非企業(yè)性單位，對(duì)外出租不動(dòng)產(chǎn)收取的預(yù)收款，能否以分?jǐn)偤蟮匿N售額享受小規(guī)模納稅人普惠性免征增值稅政策？答：非企業(yè)性單位一次性收取租金取得的租金收入，不適用其他個(gè)人出租不動(dòng)產(chǎn)的政策規(guī)定，不能以分?jǐn)偤蟮匿N售額享受普惠性免稅政策。 </p><p style="text-indent:25px"> 稽核比對(duì)結(jié)果為不符、缺聯(lián)、重號(hào)、滯留的異常海關(guān)繳款書如何處理？答：根據(jù)《國(guó)家稅務(wù)總局關(guān)于增值稅發(fā)票管理等有關(guān)事項(xiàng)的公告》(國(guó)家稅務(wù)總局公告2019年第33號(hào))，三、稽核比對(duì)結(jié)果為不符、缺聯(lián)、重號(hào)、滯留的異常海關(guān)繳款書按以下方式處理：(一)對(duì)于稽核比對(duì)結(jié)果為不符、缺聯(lián)的海關(guān)繳款書，納稅人應(yīng)當(dāng)持海關(guān)繳款書原件向主管稅務(wù)申請(qǐng)數(shù)據(jù)修改或核對(duì)。屬于納稅人數(shù)據(jù)采集錯(cuò)誤的，數(shù)據(jù)修改后再次進(jìn)行稽核比對(duì);不屬于數(shù)據(jù)采集錯(cuò)誤的，納稅人可向主管稅務(wù)申請(qǐng)數(shù)據(jù)核對(duì)，主管稅務(wù)會(huì)同海關(guān)進(jìn)行核查。經(jīng)核查，海關(guān)繳款書票面信息與納稅人實(shí)際進(jìn)口貨物業(yè)務(wù)一致的，納稅人登錄選擇確認(rèn)平臺(tái)查詢、選擇用于申報(bào)抵扣或出口退稅的海關(guān)繳款書信息。(二)對(duì)于稽核比對(duì)結(jié)果為重號(hào)的海關(guān)繳款書，納稅人可向主管稅務(wù)申請(qǐng)核查。經(jīng)核查，海關(guān)繳款書票面信息與納稅人實(shí)際進(jìn)口貨物業(yè)務(wù)一致的，納稅人登錄選擇確認(rèn)平臺(tái)查詢、選擇用于申報(bào)抵扣或出口退稅的海關(guān)繳款書信息。(三)對(duì)于稽核比對(duì)結(jié)果為滯留的海關(guān)繳款書，可繼續(xù)參與稽核比對(duì)，納稅人不需申請(qǐng)數(shù)據(jù)核對(duì)。六、本公告條自2019年10月1日起施行，本公告第二條至第五條自2020年2月1日起施行。協(xié)助企業(yè)進(jìn)行股份制改及企業(yè)間兼并、收購(gòu)工作，代理設(shè)計(jì)經(jīng)營(yíng)管理制度。</p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="莆田財(cái)務(wù)管理咨詢哪家好,咨詢" src="http://tyunfile.71360.com/UploadFile/qicheng/637208417998779297/278709.jpg"></div><p style="text-indent:25px"> 根據(jù)《稅收征管法》，稅務(wù)稽查被賦予的執(zhí)法權(quán)力有查賬權(quán)、場(chǎng)地檢查權(quán)、責(zé)成提供資料權(quán)、詢問(wèn)權(quán)、查證權(quán)、檢查存款賬戶權(quán)、稅收保全措施權(quán)、稅收強(qiáng)制執(zhí)行措施權(quán)等。在實(shí)施檢查時(shí)，稅務(wù)部門檢查人員一般2人一組，會(huì)向被查對(duì)象出示稅務(wù)檢查證和《稅務(wù)檢查通知書》。檢查人員會(huì)通過(guò)實(shí)地檢查、詢問(wèn)、調(diào)取賬簿資料、提取證據(jù)原件、調(diào)研空白發(fā)票、調(diào)取發(fā)票原件、檢查電子信息系統(tǒng)、檢查存款賬戶、儲(chǔ)蓄存款等方式開(kāi)展檢查。需要注意的是：1、稅務(wù)稽查會(huì)涉及到企業(yè)重要的財(cái)務(wù)、稅務(wù)信息與資料，企業(yè)需要提供檢查所屬年度的相關(guān)財(cái)務(wù)、稅務(wù)資料，例如賬冊(cè)、憑證、合同等。2、隨著會(huì)計(jì)信息化工作的推進(jìn)，大多數(shù)企業(yè)現(xiàn)在都采用電子財(cái)務(wù)軟件記賬，企業(yè)財(cái)務(wù)人員常有疑惑，采用信息化記賬后，企業(yè)總賬、明細(xì)賬等，還需要打印輸出嗎？按照相關(guān)規(guī)定，除了一些特殊情況外，企業(yè)還是要將賬冊(cè)，憑證等紙質(zhì)輸出并裝訂成冊(cè)。檢查人員同時(shí)也會(huì)采集并復(fù)制企業(yè)的電子涉稅經(jīng)營(yíng)財(cái)務(wù)數(shù)據(jù)資料。3、如果企業(yè)的涉稅問(wèn)題比較重大，并跨越年度，檢查人員也會(huì)調(diào)閱相關(guān)年度的涉稅資料。剛注冊(cè)的公司一般情況下屬于小規(guī)模納稅人企業(yè)，需要在領(lǐng)取稅務(wù)登記證的次月開(kāi)始申報(bào)國(guó)地稅；莆田稅務(wù)咨詢服務(wù)</p><p style="text-indent:25px">個(gè)稅綜合所得年度匯算，哪些人一定要辦理？莆田財(cái)務(wù)管理咨詢哪家好</p><p style="text-indent:25px"> 增值稅**發(fā)票認(rèn)證的三種方式各具特色：上門認(rèn)證是相當(dāng)有“歷史”的認(rèn)證方式，認(rèn)證結(jié)果可以實(shí)時(shí)確認(rèn)，但需要納稅人往返稅務(wù)大廳，辦稅成本較高，同時(shí)隨著經(jīng)濟(jì)發(fā)展，納稅人需要認(rèn)證的發(fā)票越來(lái)越多，辦稅服務(wù)廳排隊(duì)等候的時(shí)間也不斷增長(zhǎng)。遠(yuǎn)程認(rèn)證是納稅人自行掃描、上傳**發(fā)票票面信息，稅務(wù)遠(yuǎn)程反饋認(rèn)證結(jié)果信息的認(rèn)證方式，但該認(rèn)證方式需要納稅人自行購(gòu)買掃描儀等設(shè)備，對(duì)小微企業(yè)來(lái)說(shuō)增加了一定負(fù)擔(dān)。勾選認(rèn)證是納稅人登錄特定網(wǎng)址，以查詢和逐票勾選（支持同時(shí)勾選多份發(fā)票）的操作方式，選擇次月征收期內(nèi)用于申報(bào)抵扣的增值稅進(jìn)項(xiàng)發(fā)票清單信息的方式，實(shí)現(xiàn)“取消認(rèn)證”功能，對(duì)納稅人來(lái)說(shuō)簡(jiǎn)單便捷且不需要增加額外成本。同時(shí)，需要關(guān)注的是，上門認(rèn)證和遠(yuǎn)程認(rèn)證的認(rèn)證期是以自然月為劃分的，比如說(shuō)，納稅人A在4月份取得一張?jiān)鲋刀惏l(fā)票，他要抵扣的話，采用上述認(rèn)證方式就必須在4月1日至30日期間完成認(rèn)證。而勾選認(rèn)證目前的認(rèn)證期是4月份征收期結(jié)束到5月份納稅人實(shí)際申報(bào)前兩天，晚為申報(bào)期結(jié)束前兩天。特別需要注意的是，在實(shí)際申報(bào)到申報(bào)期結(jié)束的這段時(shí)間，納稅人不能進(jìn)行勾選確認(rèn)操作。莆田財(cái)務(wù)管理咨詢哪家好</p></p><br /><p>文章來(lái)源地址: http://m.cdcfah.com/cp/3054149.html</p></div></div></div></div></div><div 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