濟(jì)南代理記賬公司稅務(wù)處理的準(zhǔn)確性

The accuracy of the jinan bookkeeping agency company tax treatment

濟(jì)南代理記賬公司提示：在三大運(yùn)營(yíng)公司別離發(fā)布了有關(guān)營(yíng)改增的公告。他們不約而同地指出，估計(jì)在短期內(nèi)，營(yíng)改增將對(duì)公司經(jīng)營(yíng)利潤(rùn)形成較大的負(fù)面影響，這就形成了營(yíng)改增帶來(lái)的成本下調(diào)幅度將低于當(dāng)期營(yíng)業(yè)收入的下降幅度。但是關(guān)于其下流經(jīng)營(yíng)電信增值業(yè)務(wù)的民營(yíng)公司，卻迎來(lái)了營(yíng)改增改革的紅利，按照營(yíng)改增6%的稅率測(cè)算，假設(shè)能取得含稅12000萬(wàn)元的增值稅專用發(fā)票作為抵扣，其應(yīng)納稅額=16000萬(wàn)/(1+6%)×6%-12000萬(wàn)元/(1+6%)×6%=226.42萬(wàn)元，僅因營(yíng)改增，為了添加“完稅憑證號(hào)碼”欄;“完稅憑證號(hào)碼”欄內(nèi)打印代開機(jī)動(dòng)車出售統(tǒng)一發(fā)票時(shí)對(duì)應(yīng)開具的增值稅完稅證號(hào)碼，自開機(jī)動(dòng)車出售統(tǒng)一發(fā)票時(shí)此欄為空。

Tip: jinan bookkeeping agency company in three operating company issued a notice about the camp to increase separation. They said to one another, it is estimated that in the short term, the camp change will increase operating profits form a larger negative impact on the company, it is formed a camp to increase will be lower than the current declines in the cost of operating revenue declines. But what about the low value-added telecom business, private companies, changes increase dividend reform has ushered in the camp, to increase tax rate of 6% is calculated according to the camp, assuming that can make tax 120 million yuan of special invoices for value-added tax as the deduction, the tax payable = 160 million/(1 + 6%) by 6% to 120 million yuan/(1 + 6%) * 6% = 2.2642 million yuan, only change for camp, in order to add the "tax payment receipt number" column; "Tax payment receipt number" column to print issue a motor vehicle sale unified invoice issued corresponding VAT house certificate number, since the open vehicle sale unified invoice when this column is empty.

濟(jì)南代理記賬公司提示：因?yàn)殡娦艠I(yè)營(yíng)改增后，在運(yùn)營(yíng)商不改變?cè)卸▋r(jià)策略的情況下，關(guān)于個(gè)人消費(fèi)者沒有任何影響，卻為公司用戶帶來(lái)減低稅負(fù)的利好，通常納稅人公司向電信運(yùn)營(yíng)商采購(gòu)“合約套餐”用于公司生產(chǎn)經(jīng)營(yíng)，付出必定的價(jià)款，可以獲得話費(fèi)(電信基礎(chǔ)業(yè)務(wù))、流量(電信增值業(yè)務(wù))和手機(jī)，按照財(cái)稅[2014]43號(hào)第四條的規(guī)則，營(yíng)改增后，公司采購(gòu)的電信服務(wù)按規(guī)則交納增值稅，由于增值稅專用發(fā)票的抵扣功能，通常納稅人公司將要求運(yùn)營(yíng)商提供增值稅專用發(fā)票，為進(jìn)一步加強(qiáng)機(jī)動(dòng)車車輛稅收征收管理，做好增值稅通常納稅人購(gòu)進(jìn)機(jī)動(dòng)車的抵扣增值稅進(jìn)項(xiàng)稅額有關(guān)工作，提高機(jī)動(dòng)車出售統(tǒng)一發(fā)票數(shù)據(jù)收集、認(rèn)證的準(zhǔn)確性，稅務(wù)總局決議對(duì)機(jī)動(dòng)車出售統(tǒng)一發(fā)票的票面內(nèi)容做出調(diào)整。

Tip: jinan bookkeeping agency company because the telecom industry to increase after the camp, the operators under the condition of not changing the original pricing strategy, has no effect on individual consumers, but for corporate users, reduce the tax burden of good taxpayer company usually purchase from telecoms operators "package" contract for the production and business operation, will be the price of pay, can obtain the phone based business (telecom), flow (telecom value-added business) and mobile phone, in accordance with the rules of article 4 of the tax [2014] no. 43, camp to increase after the purchasing of telecommunication service according to the rules to pay value added tax, due to the special invoices for value-added tax deduction, taxpayer company will usually require operators to provide special invoices for value-added tax, in order to further strengthen the automobile tax management, completes the VAT payers usually work in relation to the deductible VAT amount of motor vehicles, improve vehicle sale unified invoice the accuracy of the data collection, identification, total bureau of wu of tax of resolution adjust the content of the coupon for motor vehicle sale of uniform invoice.

濟(jì)南代理記賬公司提示：依據(jù)納稅人開票需要，添加“廠牌類型”欄寬度、壓縮“車輛類型”欄寬度，并相應(yīng)調(diào)整“采購(gòu)方稱號(hào)及身份證號(hào)碼/組織機(jī)構(gòu)代碼”、“噸位”欄寬度，機(jī)動(dòng)車出售統(tǒng)一發(fā)票聯(lián)次、規(guī)格及票面所有欄次高度不變，規(guī)則怎么計(jì)算，均應(yīng)并入收入計(jì)算應(yīng)納稅額。別的，《中華人民共和國(guó)公司所得稅暫行條例》及其實(shí)施細(xì)則也規(guī)則，納稅人的“其他收入”包括在“收入總額”中。

Tip: jinan bookkeeping agency company on the basis of taxpayers need of make out an invoice, add "label type" column "vehicle type" column width, width, compression and adjust procurement "title and id card number/organization code", "weight" column width, motor vehicle sale unified invoice sheet number, specification and par time constant height, all bar rules how to calculate, calculating the tax payable shall be incorporated into the income. Other, provisional regulations on the corporate income tax of the People's Republic of China and its implementing rules are rules, the taxpayer's "other income" included in the "total income".

濟(jì)南代理記賬公司:http://www.m.cdmlwx.com/