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纳税人这些税务问题一定要懂!

发布时间:2019-06-19 11:56:43   点击:次 来源:http://www.jiuxingkuaiji.com

1、不论有没有生意,都需求停止申报
1. Whether there is business or not, it is necessary to stop filing.
有些征税人以为有业务需求填写申报表,但假如没有业务或者没有到达门槛,就不需求申报。会计培训学校指出,这既不是也不是。及时照实申报是征税人实行征税义务和承当法律义务的主要根据。它也是税务机关税收管理信息的主要来源,也是理解征税人经济活动、控制和剖析税源变化的主要来源。征税人未申报的,税务机关能够按照税收征管法的规则处以一万元以下的罚款。
Some taxpayers think that they have business needs to fill in the declaration form, but if they do not have business or have not reached the threshold, they do not need to declare. Accounting training schools point out that this is neither true nor true. Timely and truthful declaration is the main basis for taxpayers to implement tax collection obligations and undertake legal obligations. It is also the main source of tax administration information for tax authorities, as well as the main source of understanding taxpayers'economic activities, controlling and analyzing the changes of tax sources. If the taxpayer fails to declare, the tax authorities can impose a fine of less than 10,000 yuan in accordance with the rules of the Tax Administration Law.
2、报税不是申报征税,每月操作不可忘
2. Tax declaration is not tax declaration, and monthly operation is unforgettable.
报税是报送税控安装或非税控电子用具开具发票的数据,未按期报送的依据《中华人民共和国发票管理方法》第三十五条能够处1万元以下的罚款。
Tax declaration refers to the data of invoicing for tax-controlled installation or non-tax-controlled electronic appliances. Failure to submit the invoice on time can be fined less than 10,000 yuan according to Article 35 of the Invoice Management Method of the People's Republic of China.
3、企业范围固然小也能申请“普通人”,申请胜利不能取消
3. Although the scope of the enterprise is small, it can also apply for "ordinary people", and the success of the application can not be cancelled.
小范围企业在税收上不等于“小范围征税人”。依据有关规则,即便销售额不契合规则规范,只需契合会计核算健全和停业场所固定的两个条件,申请后能够获得普通征税人资历,也能够自行开具增值税专用发票。第三十三条征税人被认定为普通征税人的,不得转为小范围征税人;但是,国度税务总局另有规则的除外。
Small-scale enterprises are not equal to "small-scale taxpayers" in taxation. According to the relevant rules, even if the sales volume does not conform to the rules and regulations, it only needs to conform to the two conditions of sound accounting and fixed shutdown place. After application, it can obtain the qualifications of ordinary taxpayers, and also can issue special VAT invoices by itself. Article 33 If a taxpayer is recognized as an ordinary taxpayer, he shall not be converted into a small-scale taxpayer, unless the State Administration of Taxation has other rules.
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4、发票需认真保管,丧失发票要罚款
4. Invoices should be carefully kept, and fines should be imposed for the loss of invoices.
向税务机关领用发票免收工本费,可丧失发票却是要罚款的。《中华人民共和国发票管理方法》第二十九条规则曾经开具的发票存根联和发票注销簿,应当保管5年。保管期满,报经税务机关查验后销毁。否则情节严重的,被处以高3万元罚款。假如不慎将发票丧失,应于发现当日书面报告税务机关并登报声明作废,以争取从轻处分。
To collect invoices from tax authorities is exempt from cost of work, but to lose invoices is to be fined. The invoice stub duplicate and the invoice cancellation book once issued by Rule 29 of the Invoice Management Method of the People's Republic of China shall be kept for five years. Upon expiration of the term of custody, it shall be reported to the tax authorities for inspection and destruction. Otherwise, if the circumstances are serious, a fine of up to 30,000 yuan shall be imposed. If the invoice is inadvertently lost, it should be reported in writing to the tax authorities on the day of discovery and the declaration should be invalidated in order to seek a lighter punishment.
5、购置虚假生意的发票属违法,到达一定规范要坐牢
5. It's illegal to purchase invoices for false business. You have to go to prison when you reach certain norms.
发票开具要树立在发作真实业务的根底上,假如没有发作真实的业务,千万不要购置进项发票用于抵扣。
Invoice issuance should be based on the real business. If there is no real business, don't buy purchase invoice for deduction.
目前国税局的“金三系统”功用强大,发票电子底帐全方位采集、查验、比照,一张发票都跑不了,当初抵了几就得补交几税,还有滞纳金和罚款,严重的要被移送公安机关追查刑事义务,因而得失相当。
At present, the "golden three systems" of the State Tax Administration have powerful functions. The electronic invoices are collected, checked and compared in an all-round way. A single invoice can't run away. It has to pay several taxes once it has been offset, as well as late fees and fines. Seriously, it has to be transferred to the public security organs to pursue criminal obligations, so the gains and losses are comparable.
6、关门不能一走了之,“任性”结果很严重
6. Closing the door can't go away. The result of capriciousness is very serious.
江湖不易混在一同,不能继续下去。他们觉得不论怎样他们都没有欠税,他们的联络方式也改动了。他们没有办理注销税务注销和不再申报的正常手续就关门、走了。这种行为使其无法擅自逃逸,将被视为“非正常家庭”,并将留下不良的税收信誉等级,这将极大地影响后续的注册或投资公司。同时,在非正常终止过程中,税务机关将依据征税人逾期时间处以1万元以下的罚款。
It is not easy for rivers and lakes to mix up and continue. They felt that they were not in arrears, and that their contact methods had changed. They closed their doors and left without going through the normal procedures of tax cancellation and non-declaration. This behavior makes it impossible to escape without authorization. It will be regarded as an "abnormal family" and will leave a bad tax credit rating, which will greatly affect the subsequent registration or investment companies. At the same time, in the process of abnormal termination, the tax authorities will impose a fine of less than 10,000 yuan on the basis of the overdue time of the taxpayer.
7、税务检查要出示,未出示可回绝
7. Tax Inspection Should Be Presented, Not Presented Can Be Rejected
根据《征管法》第五十九条和《征管法施行细则》第八十九条,税务机关派出的人员停止税务检查时,应当向您出示税务检查证和税务检查通知书;未出示税务检查证和税务检查通知书的,您有权回绝检查。
According to Article 59 of the Taxation and Administration Law and Article 89 of the Rules for the Implementation of the Taxation and Administration Law, when the personnel dispatched by the tax authorities stop the tax inspection, they should show you the tax inspection certificate and the notice of tax inspection; if you do not show the tax inspection certificate and the notice of tax inspection, you have the right to refuse the inspection.
8、账簿调取有程序,移交税务要收据
8. Procedures for book acquisition and tax receipts for transfer
依照《征管法》第八十六条内容,税务机关有权调取企业账簿,但必需出具相关手续,否则属于越权。调取账簿也有时限请求,调取当年账簿应在30天内出借,调取以前年度账簿应在3个月内出借。
According to Article 86 of the Law on Collection and Management, tax authorities have the right to collect enterprise accounts, but they must issue relevant procedures, otherwise they are ultra vires. There is also a time limit request for the transfer books. The current year's transfer books should be lent within 30 days, and the previous year's transfer books should be lent within 3 months.

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