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国家税务总局关于支持个体工商户复工复业等税收征收管理事项的公告

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为统筹推(tui)进(jin)新冠(guan)肺(fei)炎疫情(qing)防控和(he)经济社会发(fa)展工(gong)作,支持个体工(gong)商户(hu)复工(gong)复业,贯(guan)彻落(luo)实相关税收政(zheng)策,现就有关税收征收管理事(shi)项公告如下:

一、增值税(shui)(shui)(shui)(shui)小(xiao)规模(mo)纳(na)税(shui)(shui)(shui)(shui)人取得应税(shui)(shui)(shui)(shui)销售(shou)收(shou)(shou)入,纳(na)税(shui)(shui)(shui)(shui)义务(wu)发生(sheng)时间在2020年(nian)2月底以(yi)前,适(shi)用3%征收(shou)(shou)率(lv)征收(shou)(shou)增值税(shui)(shui)(shui)(shui)的,按(an)照3%征收(shou)(shou)率(lv)开具增值税(shui)(shui)(shui)(shui)发票;纳(na)税(shui)(shui)(shui)(shui)义务(wu)发生(sheng)时间在2020年(nian)3月1日至5月31日,适(shi)用减(jian)按(an)1%征收(shou)(shou)率(lv)征收(shou)(shou)增值税(shui)(shui)(shui)(shui)的,按(an)照1%征收(shou)(shou)率(lv)开具增值税(shui)(shui)(shui)(shui)发票。

二、增(zeng)值(zhi)税小(xiao)规模纳税人按照《财(cai)政部 税务(wu)总局关于支(zhi)持(chi)个体工商户复工复业增(zeng)值(zhi)税政策的(de)公告》(2020年第13号(hao),以下简称“13号(hao)公告”)有关规定,减按1%征收率征收增(zeng)值(zhi)税的(de),按下列公式计算销(xiao)售(shou)额(e):

销售额(e)=含税销售额(e)/(1+1%)

三、增(zeng)(zeng)(zeng)(zeng)(zeng)(zeng)值(zhi)(zhi)(zhi)税(shui)(shui)(shui)(shui)(shui)(shui)(shui)小(xiao)规(gui)(gui)模(mo)纳(na)税(shui)(shui)(shui)(shui)(shui)(shui)(shui)人(ren)(ren)在办理增(zeng)(zeng)(zeng)(zeng)(zeng)(zeng)值(zhi)(zhi)(zhi)税(shui)(shui)(shui)(shui)(shui)(shui)(shui)纳(na)税(shui)(shui)(shui)(shui)(shui)(shui)(shui)申(shen)报(bao)(bao)(bao)时,按照13号公告有关规(gui)(gui)定,免(mian)(mian)征(zheng)(zheng)(zheng)增(zeng)(zeng)(zeng)(zeng)(zeng)(zeng)值(zhi)(zhi)(zhi)税(shui)(shui)(shui)(shui)(shui)(shui)(shui)的销售额(e)(e)等(deng)项(xiang)(xiang)目应(ying)(ying)当填(tian)(tian)写在《增(zeng)(zeng)(zeng)(zeng)(zeng)(zeng)值(zhi)(zhi)(zhi)税(shui)(shui)(shui)(shui)(shui)(shui)(shui)纳(na)税(shui)(shui)(shui)(shui)(shui)(shui)(shui)申(shen)报(bao)(bao)(bao)表(小(xiao)规(gui)(gui)模(mo)纳(na)税(shui)(shui)(shui)(shui)(shui)(shui)(shui)人(ren)(ren)适(shi)用)》及(ji)《增(zeng)(zeng)(zeng)(zeng)(zeng)(zeng)值(zhi)(zhi)(zhi)税(shui)(shui)(shui)(shui)(shui)(shui)(shui)减(jian)免(mian)(mian)税(shui)(shui)(shui)(shui)(shui)(shui)(shui)申(shen)报(bao)(bao)(bao)明细表》免(mian)(mian)税(shui)(shui)(shui)(shui)(shui)(shui)(shui)项(xiang)(xiang)目相应(ying)(ying)栏(lan)(lan)次;减(jian)按1%征(zheng)(zheng)(zheng)收(shou)率征(zheng)(zheng)(zheng)收(shou)增(zeng)(zeng)(zeng)(zeng)(zeng)(zeng)值(zhi)(zhi)(zhi)税(shui)(shui)(shui)(shui)(shui)(shui)(shui)的销售额(e)(e)应(ying)(ying)当填(tian)(tian)写在《增(zeng)(zeng)(zeng)(zeng)(zeng)(zeng)值(zhi)(zhi)(zhi)税(shui)(shui)(shui)(shui)(shui)(shui)(shui)纳(na)税(shui)(shui)(shui)(shui)(shui)(shui)(shui)申(shen)报(bao)(bao)(bao)表(小(xiao)规(gui)(gui)模(mo)纳(na)税(shui)(shui)(shui)(shui)(shui)(shui)(shui)人(ren)(ren)适(shi)用)》“应(ying)(ying)征(zheng)(zheng)(zheng)增(zeng)(zeng)(zeng)(zeng)(zeng)(zeng)值(zhi)(zhi)(zhi)税(shui)(shui)(shui)(shui)(shui)(shui)(shui)不含税(shui)(shui)(shui)(shui)(shui)(shui)(shui)销售额(e)(e)(3%征(zheng)(zheng)(zheng)收(shou)率)”相应(ying)(ying)栏(lan)(lan)次,对应(ying)(ying)减(jian)征(zheng)(zheng)(zheng)的增(zeng)(zeng)(zeng)(zeng)(zeng)(zeng)值(zhi)(zhi)(zhi)税(shui)(shui)(shui)(shui)(shui)(shui)(shui)应(ying)(ying)纳(na)税(shui)(shui)(shui)(shui)(shui)(shui)(shui)额(e)(e)按销售额(e)(e)的2%计算(suan)填(tian)(tian)写在《增(zeng)(zeng)(zeng)(zeng)(zeng)(zeng)值(zhi)(zhi)(zhi)税(shui)(shui)(shui)(shui)(shui)(shui)(shui)纳(na)税(shui)(shui)(shui)(shui)(shui)(shui)(shui)申(shen)报(bao)(bao)(bao)表(小(xiao)规(gui)(gui)模(mo)纳(na)税(shui)(shui)(shui)(shui)(shui)(shui)(shui)人(ren)(ren)适(shi)用)》“本期应(ying)(ying)纳(na)税(shui)(shui)(shui)(shui)(shui)(shui)(shui)额(e)(e)减(jian)征(zheng)(zheng)(zheng)额(e)(e)”及(ji)《增(zeng)(zeng)(zeng)(zeng)(zeng)(zeng)值(zhi)(zhi)(zhi)税(shui)(shui)(shui)(shui)(shui)(shui)(shui)减(jian)免(mian)(mian)税(shui)(shui)(shui)(shui)(shui)(shui)(shui)申(shen)报(bao)(bao)(bao)明细表》减(jian)税(shui)(shui)(shui)(shui)(shui)(shui)(shui)项(xiang)(xiang)目相应(ying)(ying)栏(lan)(lan)次。

《增值税纳(na)税申报表(小规模纳(na)税人适(shi)用(yong))附列资(zi)料》第(di)8栏“不含税销售额”计算公式调整(zheng)为:第(di)8栏=第(di)7栏÷(1+征收(shou)率)。

四(si)、增(zeng)值(zhi)(zhi)税(shui)(shui)小(xiao)规(gui)模(mo)纳(na)税(shui)(shui)人取(qu)得应税(shui)(shui)销(xiao)售(shou)(shou)收(shou)(shou)(shou)入,纳(na)税(shui)(shui)义(yi)务发(fa)生(sheng)(sheng)时间(jian)在2020年2月底以前,已按3%征收(shou)(shou)(shou)率(lv)开具增(zeng)值(zhi)(zhi)税(shui)(shui)发(fa)票(piao)(piao)(piao),发(fa)生(sheng)(sheng)销(xiao)售(shou)(shou)折让(rang)、中止或(huo)者退回等情形需要开具红(hong)(hong)字发(fa)票(piao)(piao)(piao)的,按照(zhao)3%征收(shou)(shou)(shou)率(lv)开具红(hong)(hong)字发(fa)票(piao)(piao)(piao);开票(piao)(piao)(piao)有误(wu)需要重新开具的,应按照(zhao)3%征收(shou)(shou)(shou)率(lv)开具红(hong)(hong)字发(fa)票(piao)(piao)(piao),再重新开具正确的蓝字发(fa)票(piao)(piao)(piao)。

五(wu)、自2020年(nian)3月(yue)1日至5月(yue)31日,对湖北省境内(nei)的个(ge)(ge)(ge)体工商(shang)户、个(ge)(ge)(ge)人(ren)独(du)资企(qi)业和合伙企(qi)业,代(dai)开货物运输服务增值税发票(piao)时(shi),暂不预(yu)征(zheng)个(ge)(ge)(ge)人(ren)所得税;对其他地区(qu)的上述纳税人(ren)统一(yi)按代(dai)开发票(piao)金(jin)额的0.5%预(yu)征(zheng)个(ge)(ge)(ge)人(ren)所得税。

六、已放弃适用(yong)出(chu)口(kou)退(免(mian))税(shui)政策(ce)未满36个月的纳税(shui)人,在(zai)出(chu)口(kou)货物(wu)劳务的增值税(shui)税(shui)率(lv)或(huo)出(chu)口(kou)退税(shui)率(lv)发(fa)生变化(hua)后,可(ke)以向(xiang)主管(guan)税(shui)务机关声明,对其(qi)自(zi)发(fa)生变化(hua)之(zhi)日起的全部出(chu)口(kou)货物(wu)劳务,恢(hui)复适用(yong)出(chu)口(kou)退(免(mian))税(shui)政策(ce)。

出(chu)(chu)口(kou)(kou)货物(wu)劳务(wu)的(de)增值(zhi)税(shui)(shui)(shui)税(shui)(shui)(shui)率或出(chu)(chu)口(kou)(kou)退(tui)税(shui)(shui)(shui)率在(zai)本(ben)公告施行之日前发生变化的(de),已放弃适(shi)用(yong)出(chu)(chu)口(kou)(kou)退(tui)(免)税(shui)(shui)(shui)政策的(de)纳税(shui)(shui)(shui)人(ren),无论是否已恢复退(tui)(免)税(shui)(shui)(shui),均可以向主管税(shui)(shui)(shui)务(wu)机(ji)关声明,对其自2019年4月1日起的(de)全部出(chu)(chu)口(kou)(kou)货物(wu)劳务(wu),恢复适(shi)用(yong)出(chu)(chu)口(kou)(kou)退(tui)(免)税(shui)(shui)(shui)政策。

符合(he)上(shang)述规定(ding)(ding)的纳税(shui)人,可在增(zeng)值税(shui)税(shui)率或出口(kou)退(tui)税(shui)率发生变化之日(ri)起[自2019年4月1日(ri)起恢复适(shi)用出口(kou)退(tui)(免(mian))税(shui)政策(ce)的,自本公告施行之日(ri)起]的任意增(zeng)值税(shui)纳税(shui)申(shen)报期(qi)内(nei),按(an)照(zhao)现(xian)行规定(ding)(ding)申(shen)报出口(kou)退(tui)(免(mian))税(shui),同时(shi)一并(bing)提交(jiao)《恢复适(shi)用出口(kou)退(tui)(免(mian))税(shui)政策(ce)声明》(详见附件)。

七、本公(gong)告自2020年3月1日起施行。

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