濟南代理記賬公司稅務處理的準確性

The accuracy of the jinan bookkeeping agency company tax treatment

濟南代理記賬公司提示：在三大運營公司別離發布了有關營改增的公告。他們不約而同地指出，估計在短期內，營改增將對公司經營利潤形成較大的負面影響，這就形成了營改增帶來的成本下調幅度將低于當期營業收入的下降幅度。但是關于其下流經營電信增值業務的民營公司，卻迎來了營改增改革的紅利，按照營改增6%的稅率測算，假設能取得含稅12000萬元的增值稅專用發票作為抵扣，其應納稅額=16000萬/(1+6%)×6%-12000萬元/(1+6%)×6%=226.42萬元，僅因營改增，為了添加“完稅憑證號碼”欄;“完稅憑證號碼”欄內打印代開機動車出售統一發票時對應開具的增值稅完稅證號碼，自開機動車出售統一發票時此欄為空。

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.

濟南代理記賬公司提示：因為電信業營改增后，在運營商不改變原有定價策略的情況下，關于個人消費者沒有任何影響，卻為公司用戶帶來減低稅負的利好，通常納稅人公司向電信運營商采購“合約套餐”用于公司生產經營，付出必定的價款，可以獲得話費(電信基礎業務)、流量(電信增值業務)和手機，按照財稅[2014]43號第四條的規則，營改增后，公司采購的電信服務按規則交納增值稅，由于增值稅專用發票的抵扣功能，通常納稅人公司將要求運營商提供增值稅專用發票，為進一步加強機動車車輛稅收征收管理，做好增值稅通常納稅人購進機動車的抵扣增值稅進項稅額有關工作，提高機動車出售統一發票數據收集、認證的準確性，稅務總局決議對機動車出售統一發票的票面內容做出調整。

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.

濟南代理記賬公司提示：依據納稅人開票需要，添加“廠牌類型”欄寬度、壓縮“車輛類型”欄寬度，并相應調整“采購方稱號及身份證號碼/組織機構代碼”、“噸位”欄寬度，機動車出售統一發票聯次、規格及票面所有欄次高度不變，規則怎么計算，均應并入收入計算應納稅額。別的，《中華人民共和國公司所得稅暫行條例》及其實施細則也規則，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".

濟南代理記賬公司:http://www.chnew.cn/