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“三证合一”后续涉税事项如何办理?

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“三证合一”后续涉税事项如何办理?

发布日期:2018-01-23 作者: 点击:

“SANZHENGHEYI”SHILUOSHI《GUOWUYUANGUANYUPIZHUANFAZHANGAIGEWEIDENGBUMENFARENHEQITAZUZHITONGYISHEHUIXINYONGDAIMAZHIDUJIANSHEZONGTIFANGANDETONGZHI》(GUOFA〔2015〕33HAO,YIXIAJIANCHENGFANGAN)DENGJIZHIDUDEYIXIANGGAIGE,ZISHIDIANYILAI,SHOUDAOSHEHUIDEPUBIANHUANYING。NEIME,“SANZHENGHEYI”YIHOUHOUXUSHESHUISHIXIANGRUHEBANLINI?


新设立企业无须再办税务登记


“SANZHENGHEYI”SHIZHIJIANGQIYEDENGJISHIYICISHENQING,FENBIEYOUGONGSHANGXINGZHENGGUANLIBUMENHEFAGONGSHANGYINGYEZHIZHAO、ZHILIANGJISHUJIANDUBUMENHEFAZUZHIJIGOUDAIMAZHENG、SHUIWUBUMENHEFASHUIWUDENGJIZHENG,GAIWEIYICISHENQING、YOUGONGSHANGXINGZHENGGUANLIBUMENHEFAYIGEJIAZAIFARENHEQITAZUZHITONGYISHEHUIXINYONGDAIMAYINGYEZHIZHAO,JIANCHENG“YIZHAOYIMA”。XINSHELIQIYELINGQU“YIZHAOYIMA”YINGYEZHIZHAOHOU,WUXUZAIBANLISHUIWUDENGJIZHENG。NASHUIRENPINGJIAZAITONGYIXINYONGDAIMADEYINGYEZHIZHAOQIANWANGSHUIWUJIGUANBANLIXIANGGUANSHESHUISHIXIANG,QIYEDENGJIJIGUANJIANGXINXISHANGCHUANZHIBINGLIANSHENPIPINGTAI。


ANZHAOFANGANJINGSHEN,MUQIANGETIGONGSHANGHUYIJIQITALEIXINGDENASHUIRENBUNARUZHEICIGAIGE,XIANGGUANDENGJI、GUANLIZHIDURENGANYUANGUIDINGZHIXING。


信息实时交换、成果各自认可


ANZHAOFANGAN,GEXIANGGUANBUMENYAOZAIGEZIDELINGYURENKE、SHIYONG、TUIGUANG“YIZHAOYIMA”YINGYEZHIZHAO,DUIYILINGQU“YIZHAOYIMA”YINGYEZHIZHAO、TANSUOSHIDIANDE“YIZHAOSANMA”YINGYEZHIZHAOHE“YIZHAOYIMA”YINGYEZHIZHAODEQIYEZAIBANLIXIANGGUANSHIWUSHI,BUZAIYAOQIUQIYETIGONGZUZHIJIGOUDAIMAZHENG、SHUIWUDENGJIZHENG。GUO、DISHUIYINGJIAQIANGYUGONGSHANG、ZHIJIANDENGBUMENDEMIQIEPEIHE,SHIXIANGONGSHANG、ZHIJIANDENGJIXINXIDESHISHIJIAOHUANHEYINGYONG。


向统一代码过渡时间表


MUQIAN,JIANGXINSHELIDEQIYE、NONGMINZHUANYEHEZUOSHE(TONGCHENGWEIQIYE)JIBIANGENGQIYENARU“SANZHENGHEYI,YIZHAOYIMA”BANLIFANWEI,BINGSHIXINGGUODUQIBANFA。ANZHAOGAIGESHISHIFANGAN,YAOQIUGEYOUGUANBUMENJINKUAIWANCHENGXIANYOUJIGOUDAIMAXIANGTONGYIDAIMAGUODU。DUANQINEINANYIWANCHENGDEBUMENKESHELIGUODUQI,ZAI2017NIANDIQIANWANCHENG。YOUTESHUKUNNANDEGEBIELINGYU,ZUICHIBUDEWANYU2020NIANDI。


YOUXUZUOHAOYIDENGJIQIYE(BAOKUOYISHIDIAN“SANZHENGHEYI”DENGJIZHIDUGAIGEDEQIYE)YUANFAZHENGZHAOHUANFAGONGZUO,YUTONGYISHEHUIXINYONGDAIMADEGUODUQIXIANGXIANJIE,BIANGENGHUANZHENGBUNENGSHOUFEI。GUODUQINEI,YUANFAZHENGZHAO(BAOKUO“YIZHAOSANMA”YINGYEZHIZHAO、“YIZHAOYIMA”YINGYEZHIZHAO)JIXUYOUXIAO,GUODUQIJIESHUHOUYILVSHIYONGJIAZAITONGYISHEHUIXINYONGDAIMADEYINGYEZHIZHAO,YUANFAZHENGZHAOBUZAIYOUXIAO。GUODUQIJIESHUHOU,YILVSHIYONGJIAZAITONGYIDAIMADEYINGYEZHIZHAOBANLIXIANGGUANYEWU,WEIHUANFADEYINGYEZHENGZHAOBUZAIYOUXIAO。JIESHI,JIANGZAIQUANGUOJIANLIQIFUGAIQUANMIAN、WENDINGQIEWEIYIDEYIZUZHIJIGOUDAIMAWEIJICHUDEFARENHEQITAZUZHITONGYISHEHUIXINYONGDAIMAZHIDU。


三证合一后涉税事项如何办理


新设企业涉税事项如何办理


SHIXING“YIZHAOYIMA”YIHOU,XINSHEQIYESHESHUISHIXIANGRUHEBANLINI?


(一)一般纳税人资格登记。内蒙古11选5走势图增值税一般纳税人资格实行登记制,登记事项由增值税纳税人向其国税主管税务机关办理。小规模纳税人以及新开业的纳税人,可以向国税主管税务机关申请增值税一般纳税人登记。


(二)发票领用。内蒙古11选5走势图首次领购发票,持《纳税人领用发票票种核定表》、经办人身份证明、发票专用章印模、营业执照,向主管国税机关申请领用。如申请防伪税控发票,还须提交最高开票限额申请(行政许可)。


(三)纳税申报。纳税人可以选择网上申报或到办税服务厅申报。


(四)企业涉税事项变更。“一照一码”企业的生产经营地、财务负责人、核算方式信息发生变化的,由企业向主管税务机关申请变更。除上述三项信息外,企业在登记机关新设时采集的信息发生变更,均由企业向登记机关申请变更。


(五)企业注销登记。内蒙古11选5走势图“一照一码”企业办理注销登记,可以向国、地税任何一方主管税务机关提出清税申请,填报《清税申报表》。税务机关在结清税款、滞纳金、罚款,缴销发票和税控设备后,由受理方税务机关向纳税人出具《清税证明》。其流程为:


QIYETICHUQINGSHUISHENBAO——→GUO、DISHUIZHUGUANSHUIWUJIGUANHEDUIQIYEQINGJIAOSHUIKUAN、JIAOXIAOFAPIAODENGQINGKUANG——→YOUSHOULISHUIWUJIGUANCHUJU《QINGSHUIZHENGMING》——→QIYECHI《QINGSHUIZHENGMING》XIANGQIYEDENGJIJIGUANSHENQINGBANLIZHUXIAODENGJI。

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关键词:泸州代理记账,泸州会计代理,泸州会计师事务所

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