税务认定 永州市国家税务局纳税人学校.

Presentation on theme: "税务认定 永州市国家税务局纳税人学校."— Presentation transcript:

1 税务认定 永州市国家税务局纳税人学校

2 增值税一般纳税人认定 出口退（免）税资格认定 享受残疾人税收优惠政策资格认定 其他相关资格认定

3 相关规定 1 2 3 Diagram 2 Diagram 2 办理流程 所需资料

4 增值税一般纳税人认定 出口退（免）税资格认定 享受残疾人税收优惠政策资格认定 其他相关资格认定

5 纳税人年应税销售额超过规定标准的，在申报期结束后20个工作日内按照规定办理相关手续；未按规定时限办理的，主管税务机关应当在规定期限结束后10个工作日内制作《税务事项通知书》，告知纳税人应当在10个工作日内向主管税务机关办理相关手续。 —《关于调整增值税一般纳税人管理有关事项的公告》 国家税务总局公告2015年第18号

6 小规模纳税人标准 从事货物生产或者提供应税劳务的纳税人，以及以从事货物生产或者提供应税劳务为主，并兼营货物批发或者零售的纳税人，年应税销售额在50万元以下（含本数）的。 壹 其他纳税人，年应税销售额在80万元以下（含本数）的。 贰 营改增试点实施前应税服务年销售额未满500万元的试点纳税人。 叁

7 年应税销售额未超过财政部、国家税务总局规定的小规模纳税人标准以及新开业的纳税人，可以向主管税务机关申请一般纳税人资格认定。
年应税销售额未超过财政部、国家税务总局规定的小规模纳税人标准以及新开业的纳税人，可以向主管税务机关申请一般纳税人资格认定。　　 对提出申请并且同时符合下列条件的纳税人，主管税务机关应当为其办理一般纳税人资格认定： 能够按照国家统一的会计制度规定设置账簿，根据合法、有效凭证核算，能够提供准确税务资料。 —《增值税一般纳税人资格认定管理办法》第四条

8 1 个体工商户以外的其他个人 不办理一般纳税人资格认定的纳税人 2 选择按小规模纳税人纳税的非企业性单位 3 选择按小规模纳税人纳税的不经常发生应税行为的企业 —《增值税一般纳税人资格认定管理办法》第五条

9 1 所需资料 《税务登记证》副本 2 《增值税一般纳税人资格登记表》

10 办理流程 步骤一 步骤二 步骤三 方式一：窗口填表 方式二：网上填表 申 请 领取文书

11 温馨提示 未按规定申请认定的纳税人，将按销售额依照增值税税率计算应纳税额，且不得抵扣进项税额，也不得使用增值税专用发票。
除国家税务总局另有规定外，纳税人一经认定为一般纳税人后，不得转为小规模纳税人。

12 温馨提示 辅导期增值税一般纳税人在经过规定时间的辅导期管理后，如 果未发生偷、逃、骗、抗税或其他需要立案查处的税收违法行为，则从次月起不再对其实行纳税辅导期管理。 纳税辅导期管理的期限： 新认定为一般纳税人的小型商贸批发企业--3个月 其他一般纳税人--6个月

13 案例分析 案例 某公司是工业企业小规模纳税人，2010年1月开业， 当年实现收入超过了100万元，2011年1月未申请办
理一般纳税人资格，仍按小规模纳税人申报。2011 年实现收入在100万元以上，2012年1月该公司申请 一般纳税人资格认定，税务机关要求该公司就2011 年的收入，按增值税适用税率补缴与3%征收率间的 差额部分。

14 疑问 税务机关的处理是否合法？

15 解析 对符合一般纳税人条件但不申请办理一般纳税人认定 手续的纳税人，应按销售额依照增值税税率计算应纳
税额，不得抵扣进项税额，也不得使用增值税专用发 票。该公司在2010年底已经达到一般纳税人标准， 却没有在规定的有效时限之前申请办理一般纳税人认 定手续，应按销售额依照增值税税率计算应纳税额， 不得抵扣进项税额，也不得使用增值税专用发票。因 此，税务机关要求该公司就2011年度的收入按照适 用税率补缴差额是合法的。

16 增值税一般纳税人认定 出口退（免）税资格认定 享受残疾人税收优惠政策资格认定 其他相关资格认定

17 Sub title 出口企业在办理对外贸易经营者备案登记或签订首份委托出口协议之日起30日内，提供有关资料到税务机关办理出口退（免）税资格认定。 其他单位在发生出口货物劳务业务之前，到税务机关办理出口退（免）税资格认定。 增值税零税率应税服务提供者，在申报办理增值税零税率应税服务退（免）税之前，应办理出口退（免）税资格认定。 —国家税务总局关于发布《出口货物劳务增值税和消费税管理办法》的公告 年 第 24 号

18 《出口退（免）税资格认定申请表》及电子数据
所需资料 已办理备案 登记企业 加盖备案登记专用章的《对外贸易经营者备案登记表》或《中华人民共和国外商投资企业批准证书》原件及复印件 中华人民共和国海关进出口货物收发货人报关注册登记证书原件及复印件 《出口退（免）税资格认定申请表》及电子数据 委托代理出口协议 未办理备案 登记企业

19 其他单位 《出口退（免）税资格认定申请表》及电子数据

20 1.《出口退（免）税资格认定申请表》原件及复印件
3.加盖备案登记专用章的《对外贸易经营者备案登记表》和《中华人民共和国海关进出口货物收发货人报关注册等级证书》原件及复印件 1.《出口退（免）税资格认定申请表》原件及复印件 增值税零税率应税服务提供者 2.根据所提供的适用增值税零税率应税服务提供对应资料的原件及复印件 4.享受采购国产设备退税的研发机构应提供的资料

21 将资料递交至主管税务机关办税服务厅综合服务窗口提出申请
To reproduce the animation effects on this slide, do the following: To reproduce the button shapes on this slide, do the following: To reproduce the half circle on this slide, do the following: To reproduce the dashed arc on this slide, do the following: To reproduce the text on this slide, do the following: On the Home tab, in the Drawing group, click Shapes, and then under Basic Shapes click Oval (first row, second option from the left). On the slide, drag to draw an oval. On the slide, select the oval. Under Drawing Tools, on the Format tab, in the bottom right corner of the Size group, click the Size and Position dialog box launcher. In the Size and Position dialog box, on the Position tab, do the following: Also in the Format Shape dialog box, click 3-D Format in the left pane, and then do the following in the 3-D Format pane: Under Drawing Tools, on the Format tab, in the bottom right corner of the Shape Styles group, click the Format Shape dialog box launcher. In the Format Shape dialog box, click Fill in the left pane. In the Fill pane, select Solid Fill. Click the button next to Color, and then under Theme Colors click Olive Green, Accent 3, Lighter 80° (second row, seventh option from the left). On the slide, drag the second arc until the yellow diamond adjustment handles are on the left edge of the slide. On the Home tab, in the Drawing group, click Arrange, and then do the following: Also in the Format Shape dialog box, click Shadow in the left pane. In the Shadow pane, click the button next to Presets, under Outer click Offset Bottom (first row, second option from the left), and then do the following: Under Drawing Tools, on the Format tab, in the Shape Styles group, click More, and then click Light 1 Outline, Colored Fill – Dark 1 (third row, first option from the left). Under Drawing Tools, on the Format tab, in the Shape Styles group, click the arrow next to Shape Outline, and then click No Outline. With the arc still selected, on the Home tab, in the Drawing group, click Arrange, point to Align, and then do the following: Drag the arc until the yellow diamond adjustment handles are on the left edge of the slide. On the slide, drag the yellow diamond adjustment handle on the right side of the arc to the bottom of the arc to create a half circle. On the slide, select the arc. On the Home tab, in the Clipboard group, click the arrow under Paste, and then click Duplicate. Select the duplicate arc. Under Drawing Tools, on the Format tab, in the Size group, do the following: Select the oval. On the Home tab, in the Clipboard group, click the arrow under Paste, and then click Duplicate. With the second arc still selected, under Drawing Tools, on the Format tab, in the Shape Styles group, click the arrow next to Shape Fill, and then under Theme Colors click White, Background 1, Darker 5% (second row, first option from the left). Under Drawing Tools, on the Format tab, in the Shape Styles group, click Shape Effects, point to Shadow, and then click Shadow Options. In the Format Shape dialog box, click Shadow in the left pane. In the Shadow pane, click the button next to Presets, under Inner click Inside Right (second row, third option from the left), and then do the following: Repeat step 9 two more times, for a total of four ovals. Under Drawing Tools, on the Format tab, in the bottom right corner of the Size group, click the Size and Position dialog box launcher. In the Size and Position dialog box, on the Position tab, do the following to position the third and fourth ovals: In the Selection and Visibility pane, select the rectangle group. In the Custom Animation task pane, do the following: On the Home tab, in the Editing group, click Select, and then click Selection Pane. On the Animations tab, in the Animations group, click Custom Animation. On the slide, select the first oval. In the Custom Animation task pane, do the following: On the slide, select the first text box. In the Custom Animation task pane, do the following: On the slide, select the third oval. In the Custom Animation task pane, do the following: On the slide, select the second text box. In the Custom Animation task pane, do the following: On the slide, select the second oval. In the Custom Animation task pane, do the following: Repeat steps 5-7 to create the third and fourth text boxes, dragging them to the right of the third and fourth ovals. Drag the second text box to the right of the second oval. Enter text in the text box and select the text. On the Home tab, in the Font group, do the following: On the Insert tab, in the Text group, click Text Box, and then on the slide, drag to draw the text box. With the arc still selected, on the Home tab, in the Drawing group, click the arrow next to Shape Outline, and then do the following: On the Home tab, in the Paragraph group, click Align Text Left to align the text left in the text box. On the slide, drag the text box to the right of the first oval. Click in the text box and edit the text. Select the text box. On the Home tab, in the Clipboard group, click the arrow under Paste, and then click Duplicate. Select the duplicate oval. Under Drawing Tools, on the Format tab, in the bottom right corner of the Size group, click the Size and Position dialog box launcher. In the Size and Position dialog box, on the Position tab, do the following: Select the oval. Under Drawing Tools, on the Format tab, in the Size group, do the following: On the Home tab, in the Drawing group, click Shapes, and then under Basic Shapes click Arc (third row, 12th option from the left). On the slide, drag to draw an arc. On the Home tab, in the Drawing group, click Arrange, point to Align, and then do the following: On the slide, drag the group until it is centered horizontally on the left edge of the slide (straddling the edge). Select the arc. Under Drawing Tools, on the Format tab, in the Size group, do the following: Press and hold CTRL, and then select both rectangles. On the Home tab, in the Drawing group, click Arrange, and do the following: Drag the second rectangle above the first rectangle until the lower edge overlays the top edge of the first rectangle. (Note: When the spinning animation effect is created later for these rectangles, the spin will center where the edges of the rectangles meet.) In the Vertical box, enter 1.5”. In the Horizontal box, enter 3.52”. In the Vertical box, enter 2.98”. Click Add Effect, point to Entrance and then click More Effects. In the Add Entrance Effect dialog box, under Subtle, click Fade. In the Horizontal box, enter 2.98”. Under Contour, click the button next to Color, and then under Theme Colors click White, Background 1 (first row, first option from the left). In the Size box, enter 3.5 pt. Select the fourth animation effect (spin effect for the rectangle group). Under Modify: Spin, do the following: Select the fifth animation effect (change fill color effect for the second oval). Under Modify: Change Fill Color, do the following: Under Bevel, click the button next to Top, and then under Bevel click Art Deco (third row, fourth option from the left). Next to Top, in the Width box, enter 5 pt, and in the Height box, enter 5 pt. Select the third animation effect (fade effect for the first text box). Under Modify: Fade, do the following: Click the arrow next to Font Color, and then under Theme Colors click White, Background 1, Darker 50% (sixth row, first option from the left). Select the second animation effect (change fill color effect for the first oval). Under Modify: Change Fill Color, do the following: Click Add Effect, point to Emphasis, and then click More Effects. In the Add Emphasis Effect dialog box, under Basic, click Change Fill Color. Select the animation effect (spin effect for the rectangle group). Under Modify: Spin, do the following: In the Font Size list, select 22. In the Font list, select Corbel. Select the fourth oval on the slide, and then enter 2.99” in the Horizontal box and 5.66” in the Vertical box. Click Add Effect, point to Emphasis, and then click More Effects. In the Add Emphasis Effect dialog box, under Basic, click Spin. Under Theme Colors, click White, Background 1, Darker 15% (third row, first option from the left). Click Add Effect, point to Entrance, and then click More Effects. In the Add Entrance Effect dialog box, under Subtle, click Fade. Select the third oval on the slide, and then enter 3.52” in the Horizontal box and 4.27” in the Vertical box. Select the sixth animation effect (fade effect for the second text box). Under Modify: Fade, do the following: In the Shape Width box, enter 3.33”. Click Group. Click the arrow next to Shape Outline, and then click No Outline. In the Blur box, enter 24 pt. In the Shape Height box, enter 3.33”. Click Align to Slide. Point to Dashes, and then click Dash (fourth option from the top). In the Shape Width box, enter 7.5”. In the Shape Height box, enter 7.5”. Click Align Middle. In the Angle box, enter 315°. In the Transparency box, enter 86%. Click Send to Back. Point to Align, and then click Align Selected Objects. In the Distance box, enter 4 pt. In the Shape Height box, enter 0.34”. Point to Align, and then click Align Middle. Point to Align, and then click Align Center. Point to Align, and then click Align to Slide. In the Shape Width box, enter 0.34”. In the Speed list, select Fast. In the Amount list, in the Custom box, enter 123°, and then press ENTER. Also in the Amount list, click Counterclockwise. In the Start list, select With Previous. In the Speed list, select Very Fast. In the Start list, select On Click. In the Amount list, in the Custom box, enter 22°, and then press ENTER. Also in the Amount list, click Clockwise. In the Fill Color list, click More Colors. In the Colors dialog box, on the Custom tab, enter values for Red: 130, Green: 153, Blue: 117. In the Start list, select After Previous. Custom animation effects: object spins on end On the slide, select the third text box. In the Custom Animation task pane, do the following: On the slide, select the fourth oval. In the Custom Animation task pane, do the following: On the slide, select the fourth text box. In the Custom Animation task pane, do the following: Select the 10th animation effect (fade effect for the fourth text box). Under Modify: Fade, do the following: Select the seventh animation effect (change fill color effect for the third oval). Under Modify: Change Fill Color, do the following: Select the eighth animation effect (fade effect for the third text box). Under Modify: Fade, do the following: Select the ninth animation effect (change fill color effect for the fourth oval). Under Modify: Change Fill Color, do the following: (Advanced) To reproduce the background effects on this slide, do the following: On the Home tab, in the Slides group, click Layout, and then click Blank. Right-click the slide background area, and then click Format Background. In the Format Background dialog box, click Fill in the left pane, and then select Solid fill in the Fill pane. Click the button next to Color, and then under Theme Colors click White, Background 1 (first row, first option from the left). To reproduce the rectangle on this slide, do the following: On the Home tab, in the Drawing group, click Shapes, and then under Rectangles click Rounded Rectangle (second option from the left). On the slide, drag to draw a rounded rectangle. Select the rectangle. Drag the yellow diamond adjustment handle to the left to decrease the amount of rounding on the corners. With the rounded rectangle still selected, under Drawing Tools, on the Format tab, in the Size group, do the following: In the Shape Height box, enter 3.5”. In the Shape Width box, enter 0.25”. Under Drawing Tools, on the Format tab, in the bottom right corner of the Shape Styles group, click the Format Shape dialog box launcher. In the Format Shape dialog box, click Fill in the left pane. In the Fill pane, select Solid fill, click the button next to Color, and then under Theme Colors click White, Background 1, Darker 15% (third row, first option from the left). Also in the Format Shape dialog box, click Line Color in the left pane. In the Line Color pane, select No line. Also in the Format Shape dialog box, click Shadow in the left pane. In the Shadow pane, click the button next to Presets, under Outer select Offset Bottom (first row, second option from the left), and then do the following: In the Transparency box, enter 0%. In the Size box, enter 100%. In the Blur box, enter 8.5 pt. In the Angle box, enter 90°. In the Distance box, enter 1 pt. Also in the Format Shape dialog box, click 3-D Format in the left pane. In the 3-D Format pane, do the following: Under Bevel, click the button next to Top, and then under Bevel click Circle (first row, first option from the left). Next to Top, in the Width box, enter 5 pt, and in the Height box, enter 5 pt. Under Surface, click the button next to Material, and then under Standard click Matte (first row, first option from the left). Click the button next to Lighting, and then under Neutral click Soft (first row, third option from the left). On the slide, select the rounded rectangle. On the Home tab, in the Clipboard group, click the arrow under Paste, and then click Duplicate. Select the duplicate rectangle. On the Home tab, in the Drawing group, do the following: Click the arrow next to Shape Fill, and then click No Fill. 填写《出口货物退（免）税认定申请表》 将资料递交至主管税务机关办税服务厅综合服务窗口提出申请 税务机关内部流转、开展实地查验，并在14个工作日内做出认定决定 领取审批结果

22 温馨提示 出口企业和其他单位有下列行为之一的，主管税务机关应按照《中华人民共和国税收征收管理法》第六十条规定予以处罚：
（1）未按规定设置、使用和保管有关出口货物退（免）税账簿、凭证、资料的； （2）未按规定装订、存放和保管备案单证的。

23 增值税一般纳税人认定 出口退（免）税资格认定 享受残疾人税收优惠政策资格认定 其他相关资格认定

24 相关规定 《关于促进残疾人就业税收优惠政策征管办法的通知》（财税[2007]92号）
《关于促进残疾人就业税收优惠政策的通知》（财税[2007]67号） Product Promotion

25 所需资料 1. 2. 3. 《税务资格备案表》2份 民政部门或残疾人联合会出具的书面审核认定意见书原件及复印件
纳税人与残疾人签订的劳动合同或服务协议（副本）原件及复印件

26 办理流程 方式一： 窗口填表 方式二： 网上填表 申 请 税务机关 内部流转 领取文书 步骤一 步骤二 步骤三 步骤四
申 请 税务机关 内部流转 领取文书 Click to add Text

27 温馨提示 对采取一证多用或虚构财税【2007】92号第五条规定条件，骗取税收优惠政策的，一经查证属实，主管税务机关应当追缴其骗取的税款，并取消其三年内申请享受促进残疾人就业税收优惠政策的资格。

28 增值税一般纳税人认定 出口退（免）税资格认定 享受残疾人税收优惠政策资格认定 其他相关资格认定

29 其他相关 资格认定 资源综合利用企业 黄金交易期货 软件企业

30 相关规定 资源综合利用企业 财政部、国家税务总局关于资源综合利用及其他产品增值税政策的通知(财税[2008] 156号) 软件企业
《财政部 国家税务总局关于软件产品增值税政策的通知》（财税〔2011〕100号） 黄金交易期货 国家税务总局关于印发《上海期货交易所黄金期货交易增值税征收管理办法》的通知 国税发[2008]46号

31 所需资料—资源综合利用企业 1 2 3 《资源综合利用认定证书》、《危险废物经营许可证》 产品认定书或者质量检测报告，产品质量执行标准
污染物排放标准，符合排放标准的证明材料 3 《资源综合利用认定证书》、《危险废物经营许可证》

32 《软件产品登记证书》或《计算机软件著作登记证书》
所需资料—软件企业 1 软件检测机构出具的检测证明材料 2 《软件产品登记证书》或《计算机软件著作登记证书》

33 所需资料—黄金交易期货 黄金期货交易资格证明材料 1 3

34 办理流程 步骤一 步骤二 步骤三 步骤四 申 请 税务机关 内部流转 领取文书 方式一： 窗口填表 方式二： 网上填表

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