【财务小知识】疫情期间享受减免税优惠,这几个问题大家很关注
发布时间:2019-06-11

SUIZHEZHICHIYIQINGFANGKONGHEJINGJISHEHUIFAZHANSHUIFEIYOUHUIZHENGCEDELUODISHISHI,BUSHAONASHUIRENXIANGSHOUDAOLEGUOJIADEJIANSHUIJIANGFEIFULI,DANYEYOUNASHUIRENZAIXIANGSHOUYOUHUIZHENGCEGUOCHENGZHONGHUIYUDAOYIXIEWENTI。


1、WOSHIYIJIADAILIJIZHANGGONGSIDEHUIJIRENYUAN,GUANZHUDAOGUOJIAXINCHUTAILEZHICHIFUGONGFUYEZENGZHISHUIYOUHUIZHENGCE,XIAOGUIMONASHUIREN3%ZHENGSHOULVDIAOJIANZHI1%。QINGWEN,ZAIJISUANGONGLULVKEYUNSHUJINXIANGDIKOUSHI,DIKOULVXUYAODIAOZHENGMA?

DA:《CAIZHENGBUSHUIWUZONGJUGUANYUZHICHIGETIGONGSHANGHUFUGONGFUYEZENGZHISHUIZHENGCEDEGONGGAO》(2020NIANDI13HAO,YIXIACHENG13HAOGONGGAO)GUIDING,ZI2020NIAN3YUE1RIZHI2020NIAN5YUE31RI,HUBEISHENGZENGZHISHUIXIAOGUIMONASHUIREN,SHIYONG3%ZHENGSHOULVDEYINGSHUIXIAOSHOUSHOURU,MIANZHENGZENGZHISHUI;SHIYONG3%YUZHENGLVDEYUJIAOZENGZHISHUIXIANGMU,ZANTINGYUJIAOZENGZHISHUI。CHUHUBEISHENGWAI,QITASHENG、ZIZHIQU、ZHIXIASHIDEZENGZHISHUIXIAOGUIMONASHUIREN,SHIYONG3%ZHENGSHOULVDEYINGSHUIXIAOSHOUSHOURU,JIANAN1%ZHENGSHOULVZHENGSHOUZENGZHISHUI;SHIYONG3%YUZHENGLVDEYUJIAOZENGZHISHUIXIANGMU,JIANAN1%YUZHENGLVYUJIAOZENGZHISHUI。

《CAIZHENGBU SHUIWUZONGJU HAIGUANZONGSHUGUANYUSHENHUAZENGZHISHUIGAIGEYOUGUANZHENGCEDEGONGGAO》(2019NIANDI39HAO)GUIDING,NASHUIRENGOUJINGUONEILVKEYUNSHUFUWU,QIJINXIANGSHUIEYUNXUCONGXIAOXIANGSHUIEZHONGDIKOU。NASHUIRENQUDEZHUMINGLVKESHENFENXINXIDEGONGLU、SHUILUDENGQITAKEPIAODE,ANZHAOXIALIEGONGSHIJISUANJINXIANGSHUIE:

GONGLU、SHUILUDENGQITALVKEYUNSHUJINXIANGSHUIE=PIAOMIANJINE÷(1+3%)×3%

ZONGSHANG,13HAOGONGGAOGUIDINGDE3%ZHENGSHOULV(YUZHENGLV)XIANGGUANDIAOZHENGSHIXIANG,BUYINGXIANGNASHUIRENANZHAO39HAOGONGGAODEGUIDING,PINGQUDEZHUMINGLVKESHENFENXINXIDEGONGLU、SHUILUDENGQITAKEPIAOJISUANDIKOULVKEYUNSHUJINXIANGSHUIE。


2、WODANWEIJIANGYIDONGFEIQICANGKUWUCHANGZHUANRANGJIDINGDIANZHILIAOYIYUAN,YONGYUGAIZAOCHENGFUYAGELIBINGFANG,SHOUZHIXINGUANFEIYANHUANZHE。QINGWEN,WUCHANGZHUANRANGFEIQICANGKUSHIFOUXUYAOSHITONGXIAOSHOUJIAONAZENGZHISHUI?

DA:《YINGYESHUIGAIZHENGZENGZHISHUISHIDIANSHISHIBANFA》(CAISHUI〔2016〕36HAOFUJIAN1)DISHISITIAOGUIDING,DANWEIHUOZHEGERENXIANGQITADANWEIHUOZHEGERENWUCHANGZHUANRANGBUDONGCHANYONGYUGONGYISHIYEHUOZHEYISHEHUIGONGZHONGWEIDUIXIANGDE, WUXUSHITONGXIAOSHOUBUDONGCHAN,BUJIAONAZENGZHISHUI。

NIDANWEIXIANGYIYUANWUCHANGZHUANRANGFEIQICANGKUYONGYUSHOUZHIXINGUANFEIYANHUANZHE,SHUYUWUCHANGZHUANRANGBUDONGCHANYONGYUGONGYISHIYEHUOZHEYISHEHUIGONGZHONGWEIDUIXIANG,WUXUSHITONGXIAOSHOU,BUYONGJIAONAZENGZHISHUI。


3、WOGONGSIXIANGSHOUYIQINGFANGKONGZHONGDIANBAOZHANGWUZISHENGCHANQIYEZENGLIANGLIUDITUISHUIZHENGCEYIHOU,HAINENGXIANGSHOUZENGZHISHUIJIZHENGJITUIZHENGCEMA?

DA:《CAIZHENGBU SHUIWUZONGJUGUANYUZHICHIXINXINGGUANZHUANGBINGDUGANRANDEFEIYANYIQINGFANGKONGYOUGUANSHUISHOUZHENGCEDEGONGGAO》(2020NIANDI8HAO,YIXIAJIANCHENG“8HAOGONGGAO”)GUIDING,YIQINGFANGKONGZHONGDIANBAOZHANGWUZISHENGCHANQIYE,KEANYUEXIANGZHUGUANSHUIWUJIGUANSHENQINGQUANETUIHAI2020NIAN1YUEJIYIHOUXINGCHENGDEZENGLIANGLIUDISHUIE。

《CAIZHENGBU SHUIWUZONGJUGUANYUMINGQUEGUOYOUNONGYONGDICHUZUDENGZENGZHISHUIZHENGCEDEGONGGAO》(2020NIANDI2HAO,YIXIACHENG2HAOGONGGAO)GUIDING,NASHUIRENANZHAO《CAIZHENGBU

SHUIWUZONGJU HAIGUANZONGSHUGUANYUSHENHUAZENGZHISHUIGAIGEYOUGUANZHENGCEDEGONGGAO》(2019NIANDI39HAO)、《CAIZHENGBU SHUIWUZONGJUGUANYUMINGQUEBUFENXIANJINZHIZAOYEZENGZHISHUIQIMOLIUDITUISHUIZHENGCEDEGONGGAO》(2019NIANDI84HAO)GUIDINGQUDEZENGZHISHUILIUDITUISHUIKUANDE,BUDEZAISHENQINGXIANGSHOUZENGZHISHUIJIZHENGJITUI、XIANZHENGHOUFAN(TUI)ZHENGCE。

NIGONGSIANZHAO8HAOGONGGAOGUIDINGQUDEZENGZHISHUILIUDITUISHUIKUANDEQINGXING,BUSHUYU2HAOGONGGAOGUIDINGDETUISHUIHOUBUDESHENQINGXIANGSHOUZENGZHISHUIJIZHENGJITUI、XIANZHENGHOUFAN(TUI)ZHENGCEDESHIYONGFANWEI。


--ZHAIZI《ZHEJIANGSHUIWU》