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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(wei)统筹推进新冠肺(fei)炎疫情防(fang)控和经济社会(hui)发(fa)展工作,支(zhi)持个体工商户复工复业,贯(guan)彻落(luo)实相关税收政(zheng)策(ce),现就有关税收征收管(guan)理(li)事项公告如下:

一、增(zeng)(zeng)值税(shui)(shui)小规(gui)模纳税(shui)(shui)人取得应税(shui)(shui)销售收入,纳税(shui)(shui)义务发(fa)(fa)生(sheng)时(shi)间(jian)在(zai)2020年2月底以前,适用3%征(zheng)(zheng)(zheng)(zheng)收率(lv)征(zheng)(zheng)(zheng)(zheng)收增(zeng)(zeng)值税(shui)(shui)的(de),按照3%征(zheng)(zheng)(zheng)(zheng)收率(lv)开具增(zeng)(zeng)值税(shui)(shui)发(fa)(fa)票(piao);纳税(shui)(shui)义务发(fa)(fa)生(sheng)时(shi)间(jian)在(zai)2020年3月1日(ri)至5月31日(ri),适用减按1%征(zheng)(zheng)(zheng)(zheng)收率(lv)征(zheng)(zheng)(zheng)(zheng)收增(zeng)(zeng)值税(shui)(shui)的(de),按照1%征(zheng)(zheng)(zheng)(zheng)收率(lv)开具增(zeng)(zeng)值税(shui)(shui)发(fa)(fa)票(piao)。

二、增(zeng)值(zhi)(zhi)税小规(gui)模纳税人(ren)按照《财政部(bu) 税务总局关于支持个体工商户(hu)复(fu)工复(fu)业(ye)增(zeng)值(zhi)(zhi)税政策的公告(gao)(gao)》(2020年第13号,以下简称(cheng)“13号公告(gao)(gao)”)有(you)关规(gui)定,减按1%征收率征收增(zeng)值(zhi)(zhi)税的,按下列公式计(ji)算销售额:

销售(shou)额=含税(shui)销售(shou)额/(1+1%)

三(san)、增(zeng)(zeng)(zeng)(zeng)(zeng)值(zhi)(zhi)税(shui)(shui)(shui)(shui)(shui)(shui)小(xiao)(xiao)规(gui)(gui)模纳(na)税(shui)(shui)(shui)(shui)(shui)(shui)人(ren)在(zai)(zai)(zai)办(ban)理增(zeng)(zeng)(zeng)(zeng)(zeng)值(zhi)(zhi)税(shui)(shui)(shui)(shui)(shui)(shui)纳(na)税(shui)(shui)(shui)(shui)(shui)(shui)申(shen)报(bao)(bao)时,按(an)照13号公告有关规(gui)(gui)定,免征(zheng)(zheng)增(zeng)(zeng)(zeng)(zeng)(zeng)值(zhi)(zhi)税(shui)(shui)(shui)(shui)(shui)(shui)的销(xiao)(xiao)(xiao)售额等(deng)项目(mu)(mu)应(ying)(ying)(ying)(ying)当填写在(zai)(zai)(zai)《增(zeng)(zeng)(zeng)(zeng)(zeng)值(zhi)(zhi)税(shui)(shui)(shui)(shui)(shui)(shui)纳(na)税(shui)(shui)(shui)(shui)(shui)(shui)申(shen)报(bao)(bao)表(biao)(biao)(小(xiao)(xiao)规(gui)(gui)模纳(na)税(shui)(shui)(shui)(shui)(shui)(shui)人(ren)适用(yong)(yong))》及《增(zeng)(zeng)(zeng)(zeng)(zeng)值(zhi)(zhi)税(shui)(shui)(shui)(shui)(shui)(shui)减(jian)(jian)(jian)免税(shui)(shui)(shui)(shui)(shui)(shui)申(shen)报(bao)(bao)明(ming)细表(biao)(biao)》免税(shui)(shui)(shui)(shui)(shui)(shui)项目(mu)(mu)相(xiang)应(ying)(ying)(ying)(ying)栏(lan)次;减(jian)(jian)(jian)按(an)1%征(zheng)(zheng)收(shou)率(lv)征(zheng)(zheng)收(shou)增(zeng)(zeng)(zeng)(zeng)(zeng)值(zhi)(zhi)税(shui)(shui)(shui)(shui)(shui)(shui)的销(xiao)(xiao)(xiao)售额应(ying)(ying)(ying)(ying)当填写在(zai)(zai)(zai)《增(zeng)(zeng)(zeng)(zeng)(zeng)值(zhi)(zhi)税(shui)(shui)(shui)(shui)(shui)(shui)纳(na)税(shui)(shui)(shui)(shui)(shui)(shui)申(shen)报(bao)(bao)表(biao)(biao)(小(xiao)(xiao)规(gui)(gui)模纳(na)税(shui)(shui)(shui)(shui)(shui)(shui)人(ren)适用(yong)(yong))》“应(ying)(ying)(ying)(ying)征(zheng)(zheng)增(zeng)(zeng)(zeng)(zeng)(zeng)值(zhi)(zhi)税(shui)(shui)(shui)(shui)(shui)(shui)不含税(shui)(shui)(shui)(shui)(shui)(shui)销(xiao)(xiao)(xiao)售额(3%征(zheng)(zheng)收(shou)率(lv))”相(xiang)应(ying)(ying)(ying)(ying)栏(lan)次,对应(ying)(ying)(ying)(ying)减(jian)(jian)(jian)征(zheng)(zheng)的增(zeng)(zeng)(zeng)(zeng)(zeng)值(zhi)(zhi)税(shui)(shui)(shui)(shui)(shui)(shui)应(ying)(ying)(ying)(ying)纳(na)税(shui)(shui)(shui)(shui)(shui)(shui)额按(an)销(xiao)(xiao)(xiao)售额的2%计(ji)算填写在(zai)(zai)(zai)《增(zeng)(zeng)(zeng)(zeng)(zeng)值(zhi)(zhi)税(shui)(shui)(shui)(shui)(shui)(shui)纳(na)税(shui)(shui)(shui)(shui)(shui)(shui)申(shen)报(bao)(bao)表(biao)(biao)(小(xiao)(xiao)规(gui)(gui)模纳(na)税(shui)(shui)(shui)(shui)(shui)(shui)人(ren)适用(yong)(yong))》“本期应(ying)(ying)(ying)(ying)纳(na)税(shui)(shui)(shui)(shui)(shui)(shui)额减(jian)(jian)(jian)征(zheng)(zheng)额”及《增(zeng)(zeng)(zeng)(zeng)(zeng)值(zhi)(zhi)税(shui)(shui)(shui)(shui)(shui)(shui)减(jian)(jian)(jian)免税(shui)(shui)(shui)(shui)(shui)(shui)申(shen)报(bao)(bao)明(ming)细表(biao)(biao)》减(jian)(jian)(jian)税(shui)(shui)(shui)(shui)(shui)(shui)项目(mu)(mu)相(xiang)应(ying)(ying)(ying)(ying)栏(lan)次。

《增值税纳税申报表(小规模(mo)纳税人适用)附列资料》第8栏“不含税销(xiao)售(shou)额”计(ji)算公式调整为:第8栏=第7栏÷(1+征收率)。

四、增值税(shui)(shui)小规模(mo)纳(na)税(shui)(shui)人取(qu)得应(ying)税(shui)(shui)销售收(shou)入,纳(na)税(shui)(shui)义(yi)务发生时间在2020年(nian)2月(yue)底以前(qian),已按3%征(zheng)收(shou)率(lv)开(kai)具(ju)(ju)增值税(shui)(shui)发票,发生销售折让、中止或(huo)者(zhe)退回等(deng)情形需(xu)要开(kai)具(ju)(ju)红字发票的(de),按照(zhao)3%征(zheng)收(shou)率(lv)开(kai)具(ju)(ju)红字发票;开(kai)票有(you)误需(xu)要重新(xin)开(kai)具(ju)(ju)的(de),应(ying)按照(zhao)3%征(zheng)收(shou)率(lv)开(kai)具(ju)(ju)红字发票,再重新(xin)开(kai)具(ju)(ju)正确的(de)蓝字发票。

五、自2020年3月1日(ri)至5月31日(ri),对湖北省境内的个体工商(shang)户、个人(ren)(ren)独资企业和合(he)伙企业,代(dai)开货物运(yun)输服(fu)务(wu)增(zeng)值税(shui)发(fa)票(piao)(piao)时(shi),暂不预(yu)征个人(ren)(ren)所得税(shui);对其他地(di)区的上述(shu)纳税(shui)人(ren)(ren)统一按代(dai)开发(fa)票(piao)(piao)金额(e)的0.5%预(yu)征个人(ren)(ren)所得税(shui)。

六(liu)、已(yi)放(fang)弃适用出(chu)口(kou)退(tui)(免)税(shui)政(zheng)策(ce)未(wei)满(man)36个月的(de)纳税(shui)人,在出(chu)口(kou)货物(wu)劳(lao)务的(de)增(zeng)值税(shui)税(shui)率(lv)或出(chu)口(kou)退(tui)税(shui)率(lv)发生(sheng)变化后,可以向主管税(shui)务机关声明,对(dui)其(qi)自发生(sheng)变化之(zhi)日起的(de)全部出(chu)口(kou)货物(wu)劳(lao)务,恢复适用出(chu)口(kou)退(tui)(免)税(shui)政(zheng)策(ce)。

出(chu)(chu)口货(huo)(huo)物劳(lao)务的增值税(shui)(shui)税(shui)(shui)率或(huo)出(chu)(chu)口退(tui)税(shui)(shui)率在本公告施行之日(ri)前发(fa)生(sheng)变化的,已(yi)放弃(qi)适(shi)用出(chu)(chu)口退(tui)(免)税(shui)(shui)政策(ce)的纳税(shui)(shui)人,无(wu)论是否已(yi)恢(hui)复退(tui)(免)税(shui)(shui),均(jun)可以向主管(guan)税(shui)(shui)务机关声(sheng)明,对(dui)其自2019年4月1日(ri)起的全部出(chu)(chu)口货(huo)(huo)物劳(lao)务,恢(hui)复适(shi)用出(chu)(chu)口退(tui)(免)税(shui)(shui)政策(ce)。

符合上述规定的纳(na)税(shui)(shui)(shui)(shui)人(ren),可在增值(zhi)税(shui)(shui)(shui)(shui)税(shui)(shui)(shui)(shui)率(lv)或出(chu)口(kou)退(tui)税(shui)(shui)(shui)(shui)率(lv)发生变化(hua)之日起[自(zi)2019年4月1日起恢复适(shi)用出(chu)口(kou)退(tui)(免)税(shui)(shui)(shui)(shui)政策的,自(zi)本公告(gao)施行之日起]的任意增值(zhi)税(shui)(shui)(shui)(shui)纳(na)税(shui)(shui)(shui)(shui)申报(bao)期内,按照(zhao)现行规定申报(bao)出(chu)口(kou)退(tui)(免)税(shui)(shui)(shui)(shui),同(tong)时一并提交《恢复适(shi)用出(chu)口(kou)退(tui)(免)税(shui)(shui)(shui)(shui)政策声明》(详(xiang)见附件(jian))。

七(qi)、本公告(gao)自2020年3月1日(ri)起(qi)施行。

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