\r\n\t答：根据《财政部国家税务总局关于专项用途财政性资金有关企业所得税处理问题的通知》（财税〔2009〕87号）规定，对企业在2008年1月1日至2010年12月31日，从县级以上各级人民政府财政部门及其他部门取得的应计入收入总额的财政性资金，凡同时符合以下条件的，可以作为不征税收入，在计算应纳税所得额时从收入总额中减除：⑴企业能够提供资金拨付文件，且文件中规定该资金的专项用途；⑵财政部门或其他拨付资金的政府部门对该资金有专门的资金管理办法或具体管理要求；⑶企业对该资金以及以该资金发生的支出单独进行核算。财政性资金作不征税收入处理后，在5年（60个月）内未发生支出且未缴回财政或其他拨付资金的政府部门的部分，应重新计入取得该资金第六年的收入总额；重新计入收入总额的财政性资金发生的支出，允许在计算应纳税所得额时扣除。\r\n
\r\n\r\n\t综合上述规定，如果某公司是从县级（含本级）以上劳动和社会保障部门取得上述财政性资金，且同时符合上述文件规定的不征税收入三个条件的，可以作为不征税收入处理。但是不征税收入用于支出形成的费用以及资产的折旧、摊销不得税前扣除。\r\n
\r\n\r\n\t
\r\n
\r\n\t
\r\n\t\t另根据《财政部国家税务总局关于专项用途财政性资金企业所得税处理问题的通知》（财税〔2011〕70号）规定，一、企业从县级以上各级人民政府财政部门及其他部门取得的应计入收入总额的财政性资金，凡同时符合以下条件的，可以作为不征税收入，在计算应纳税所得额时从收入总额中减除：
\r\n（一）企业能够提供规定资金专项用途的资金拨付文件；
\r\n（二）财政部门或其他拨付资金的政府部门对该资金有专门的资金管理办法或具体管理要求；
\r\n（三）企业对该资金以及以该资金发生的支出单独进行核算。
\r\n二、根据实施条例第二十八条的规定，上述不征税收入用于支出所形成的费用，不得在计算应纳税所得额时扣除；用于支出所形成的资产，其计算的折旧、摊销不得在计算应纳税所得额时扣除。
\r\n三、企业将符合本通知第一条规定条件的财政性资金作不征税收入处理后，在5年（60个月）内未发生支出且未缴回财政部门或其他拨付资金的政府部门的部分，应计入取得该资金第六年的应税收入总额；计入应税收入总额的财政性资金发生的支出，允许在计算应纳税所得额时扣除。\r\n\t
\r\n\t\t取消了08年-10年时间限制，变成了一个长期的政策\r\n\t
\r\n","SUMMARY":"?\r\n\r\n\t答：根据《财政部国家税务总局关于专项用途财政性资金有关企业所得税处理问题的通知》（财税〔2009〕87号）规定，对企业在2008年1月1日至2010年12月31日，从县级以上各级人民政府财政部门及其他部门取得的应计入收入总额的财政性资金，凡同时符合以下条件的，可以作为不征税收入，在计算应纳税所得额时从收入总额中减除：⑴企业能够提供资金拨付文件，且文件中规定该资金的专项用途；⑵","IMG_FILE_URL":null,"REF":null,"WT":0,"TITLE_QTY":3,"LAW_QTY":2,"FILE_QTY":-1,"READ_QTY":53,"READ_QTY_STAT_TIME":"2025-10-30 22:10:10","ANSWER_STATUS":1,"HANDLE_STATUS":9,"PUB_STATUS":"9","FLUSH_TIME":"2016-12-18 15:35:51","SRC_NM":null,"SRC_URL":null,"IS_AI":null,"IS_FULL_SCREEN":0,"IS_CACHE":1,"IS_PUSH":0,"BATCH_UPDATE_TIME":"2022-06-26 06:53:52","OPEN_VIP_LVL":0,"AI_DOC_ID":null,"IDX":null,"REMARK":null,"REG_ID":null,"REG_IP":null,"REG_TIME":"2019-04-09 17:56:58","REG_CLIENT_ID":null,"UPT_ID":null,"UPT_IP":null,"UPT_YMD":"2019-04-09","UPT_TIME":"2019-04-09 17:56:58","UPT_CLIENT_ID":null,"DATA_STATUS":1},{"ID":"v79f3v01c102114ddf5b9f99e424ac84ce1f","CODE":"AD0000000041","FROM_USER_ID":0,"FROM_LAW_ID":0,"FROM_QA_ID":0,"TITLE":"核定征收企业取得的银行存款利息，是否应当征收企业所得税？（2010）","QUERY_TITLE":null,"QUERY_LAW":",10208","QUERY_TAX":",1,","QUERY_SUBJECT":",12,","QUERY_INDUSTRY":",,","SEO_KEYWORD":"企业所得税,所得税汇算清缴","INTIME_KEYWORD":null,"AUTO_SEGS":"null","PUB_YMD":null,"PUB_TIME":"2017-03-03 12:19:41","CONTENT":"\n\t答：根据《中华人民共和国企业所得税法》第五条及其实施条例第十八条规定，银行存款利息属于中华人民共和国企业所得税法规定的收入总额的组成部分。因此，根据《国家税务总局关于企业所得税核定征收若干问题的通知》（国税函〔2009〕377号）规定，银行存款利息应计入应税收入额，按照规定的应税所得率计算缴纳企业所得税。\n
","SUMMARY":"\n\t答：根据《中华人民共和国企业所得税法》第五条及其实施条例第十八条规定，银行存款利息属于中华人民共和国企业所得税法规定的收入总额的组成部分。因此，根据《国家税务总局关于企业所得税核定征收若干问题的通知》（国税函〔2009〕377号）规定，银行存款利息应计入应税收入额，按照规定的应税所得率计算缴纳企业所得税。\n","IMG_FILE_URL":null,"REF":null,"WT":0,"TITLE_QTY":1,"LAW_QTY":1,"FILE_QTY":-1,"READ_QTY":9,"READ_QTY_STAT_TIME":"2025-10-02 22:10:10","ANSWER_STATUS":1,"HANDLE_STATUS":9,"PUB_STATUS":"9","FLUSH_TIME":"2016-12-18 16:03:52","SRC_NM":null,"SRC_URL":null,"IS_AI":null,"IS_FULL_SCREEN":0,"IS_CACHE":1,"IS_PUSH":0,"BATCH_UPDATE_TIME":null,"OPEN_VIP_LVL":0,"AI_DOC_ID":null,"IDX":null,"REMARK":null,"REG_ID":"-1","REG_IP":null,"REG_TIME":"2019-04-09 17:56:58","REG_CLIENT_ID":null,"UPT_ID":null,"UPT_IP":null,"UPT_YMD":"2019-07-08","UPT_TIME":"2019-07-08 18:09:33","UPT_CLIENT_ID":null,"DATA_STATUS":1},{"ID":"v79f3v01c102114ddf5b6138d35061cf80fd","CODE":"AD0000000042","FROM_USER_ID":0,"FROM_LAW_ID":0,"FROM_QA_ID":0,"TITLE":"某企业根据租赁合同的规定，于2010年1月一次性收取了2010年至2012年的房租，该企业收取的租金收入在企业所得税方面如何进行处理？（2010）","QUERY_TITLE":null,"QUERY_LAW":",10100","QUERY_TAX":",1,","QUERY_SUBJECT":null,"QUERY_INDUSTRY":null,"SEO_KEYWORD":"企业所得税","INTIME_KEYWORD":null,"AUTO_SEGS":"null","PUB_YMD":null,"PUB_TIME":"2017-03-03 12:20:10","CONTENT":"\r\n\t
\r\n
\r\n\t答：《国家税务总局关于贯彻落实中华人民共和国企业所得税法若干税收问题的通知》（国税函〔2010〕79号）第一条第一款规定“根据《实施条例》第十九条的规定，企业提供固定资产、包装物或者其他有形资产的使用权取得的租金收入，应按交易合同或协议规定的承租人应付租金的日期确认收入的实现。其中，如果交易合同或协议中规定租赁期限跨年度，且租金提前一次性支付的，根据《实施条例》第九条规定的收入与费用配比原则，出租人可对上述已确认的收入，在租赁期内，分期均匀计入相关年度收入。”，企业应当据此进行处理。\r\n
\r\n\r\n\t分期确认的一次性收取的租金应当符合以下条件：\r\n
\r\n\r\n\t⑴租赁期限跨年度；\r\n
\r\n\r\n\t⑵租金提前一次性支付。\r\n
\r\n\r\n\t如不符合以上条件，租金后付，应按照《中华人民共和国企业所得税法实施条例》第十九条的规定处理。\r\n
","SUMMARY":"答：《国家税务总局关于贯彻落实中华人民共和国企业所得税法若干税收问题的通知》（国税函〔2010〕79号）第一条第一款规定“根据《实施条例》第十九条的规定，企业提供固定资产、包装物或者其他有形资产的使用权取得的租金收入，应按交易合同或协议规定的承租人应付租金的日期确认收入的实现。其中，如果交易合同或协议中规定租赁期限跨年度，且租金提前一次性支付的，根据《实施条例》第九条规定的收入","IMG_FILE_URL":null,"REF":null,"WT":0,"TITLE_QTY":2,"LAW_QTY":1,"FILE_QTY":-1,"READ_QTY":30,"READ_QTY_STAT_TIME":"2025-04-23 22:10:10","ANSWER_STATUS":1,"HANDLE_STATUS":9,"PUB_STATUS":"9","FLUSH_TIME":"2016-12-18 16:05:07","SRC_NM":null,"SRC_URL":null,"IS_AI":null,"IS_FULL_SCREEN":0,"IS_CACHE":1,"IS_PUSH":0,"BATCH_UPDATE_TIME":null,"OPEN_VIP_LVL":0,"AI_DOC_ID":null,"IDX":null,"REMARK":null,"REG_ID":null,"REG_IP":null,"REG_TIME":"2019-04-09 17:56:58","REG_CLIENT_ID":null,"UPT_ID":null,"UPT_IP":null,"UPT_YMD":"2019-04-09","UPT_TIME":"2019-04-09 17:56:58","UPT_CLIENT_ID":null,"DATA_STATUS":1},{"ID":"v79f3v01c102114ddf5bd5379107209a7ccb","CODE":"AD0000000043","FROM_USER_ID":0,"FROM_LAW_ID":0,"FROM_QA_ID":0,"TITLE":"供热企业收取的供热费能否分期确认收入？（2010）","QUERY_TITLE":null,"QUERY_LAW":null,"QUERY_TAX":",1,","QUERY_SUBJECT":",12,","QUERY_INDUSTRY":",27,","SEO_KEYWORD":"企业所得税,其他,所得税汇算清缴","INTIME_KEYWORD":null,"AUTO_SEGS":"null","PUB_YMD":null,"PUB_TIME":"2017-03-03 12:20:18","CONTENT":"\r\n\t答：供热企业收取的供热费，在当期计算企业应纳税所得额时，根据权责发生制原则，属于当期的收入和费用，不论款项是否收付，均作为当期的收入和费用，不属于当期的收入和费用，即使款项已经在当期收付，也不能作为当期的收入和费用。因此，供热企业收取的供热费应当按照实际供热期，均匀计入各纳税期间的收入总额。\r\n
","SUMMARY":"答：供热企业收取的供热费，在当期计算企业应纳税所得额时，根据权责发生制原则，属于当期的收入和费用，不论款项是否收付，均作为当期的收入和费用，不属于当期的收入和费用，即使款项已经在当期收付，也不能作为当期的收入和费用。因此，供热企业收取的供热费应当按照实际供热期，均匀计入各纳税期间的收入总额。","IMG_FILE_URL":null,"REF":null,"WT":0,"TITLE_QTY":0,"LAW_QTY":0,"FILE_QTY":-1,"READ_QTY":16,"READ_QTY_STAT_TIME":"2025-09-27 22:10:10","ANSWER_STATUS":1,"HANDLE_STATUS":9,"PUB_STATUS":"9","FLUSH_TIME":"2016-12-18 16:06:05","SRC_NM":null,"SRC_URL":null,"IS_AI":null,"IS_FULL_SCREEN":0,"IS_CACHE":1,"IS_PUSH":0,"BATCH_UPDATE_TIME":null,"OPEN_VIP_LVL":0,"AI_DOC_ID":null,"IDX":null,"REMARK":null,"REG_ID":null,"REG_IP":null,"REG_TIME":"2019-04-09 17:56:58","REG_CLIENT_ID":null,"UPT_ID":null,"UPT_IP":null,"UPT_YMD":"2019-04-09","UPT_TIME":"2019-04-09 17:56:58","UPT_CLIENT_ID":null,"DATA_STATUS":1},{"ID":"v79f3v01c102114ddf5b292002cb3eb3a7d1","CODE":"AD0000000047","FROM_USER_ID":0,"FROM_LAW_ID":0,"FROM_QA_ID":0,"TITLE":"土地增值税清算时发现部分房产售价偏低，主管税务机关按同类同期销售价格予以调整，调增的收入应当归属于清算年度还是销售年度？（2013）","QUERY_TITLE":null,"QUERY_LAW":null,"QUERY_TAX":",1,","QUERY_SUBJECT":",12,","QUERY_INDUSTRY":",1,","SEO_KEYWORD":"企业所得税,房地产,所得税汇算清缴","INTIME_KEYWORD":null,"AUTO_SEGS":"null","PUB_YMD":null,"PUB_TIME":"2017-03-03 12:20:24","CONTENT":"\n
\n\n\t答：根据《企业所得税法实施条例》第九条的规定，调增的收入应当并入到销售年度计算缴纳企业所得税。 \n
\n\n
","SUMMARY":"答：根据《企业所得税法实施条例》第九条的规定，调增的收入应当并入到销售年度计算缴纳企业所得税。","IMG_FILE_URL":null,"REF":null,"WT":-1,"TITLE_QTY":0,"LAW_QTY":0,"FILE_QTY":-1,"READ_QTY":27,"READ_QTY_STAT_TIME":"2026-05-23 22:10:10","ANSWER_STATUS":1,"HANDLE_STATUS":9,"PUB_STATUS":"9","FLUSH_TIME":"2016-12-18 16:08:40","SRC_NM":null,"SRC_URL":null,"IS_AI":null,"IS_FULL_SCREEN":0,"IS_CACHE":1,"IS_PUSH":0,"BATCH_UPDATE_TIME":null,"OPEN_VIP_LVL":0,"AI_DOC_ID":null,"IDX":null,"REMARK":null,"REG_ID":null,"REG_IP":null,"REG_TIME":"2019-04-09 17:56:58","REG_CLIENT_ID":null,"UPT_ID":"755","UPT_IP":null,"UPT_YMD":"2024-08-20","UPT_TIME":"2024-08-20 14:44:43","UPT_CLIENT_ID":null,"DATA_STATUS":1},{"ID":"v79f3v01c102114ddf5bb1ea65b58d52ba05","CODE":"AD0000000048","FROM_USER_ID":0,"FROM_LAW_ID":0,"FROM_QA_ID":0,"TITLE":"土地增值税清算时调减的成本、费用，计算企业所得税时如何处理？（2013）","QUERY_TITLE":null,"QUERY_LAW":",10790,10419","QUERY_TAX":",1,6,","QUERY_SUBJECT":",12,","QUERY_INDUSTRY":",1,","SEO_KEYWORD":"调减成本,土地增值税清算","INTIME_KEYWORD":"土地增值税清算,调减成本","AUTO_SEGS":"null","PUB_YMD":null,"PUB_TIME":"2017-03-03 12:20:35","CONTENT":"\n\t答：由于企业所得税与土地增值税的法律依据、收入确认、扣除标准、计算方法等不同，土地增值税清算时按照土地增值税的有关法律、法规、规定等调减的成本、费用的具体项目，应当根据《企业所得税法》及其实施条例和有关政策规定来判断能否在计算应纳税所得额时扣除。比如《国家税务总局关于印发《房地产开发经营业务企业所得税处理办法》的通知》（国税发[2009]31号） \n
\n\n\t根据《企业所得税法实施条例》第九条的规定，调减的成本、费用应当在其发生年度予以税前扣除。\n
\n\n\t
\n
\n\t答：根据《国家税务总局关于印发《房地产开发经营业务企业所得税处理办法》的通知》（国税发〔2009〕31号）第六条的规定，该笔收入应根据其重新签订的销售合同确认。 \n
","SUMMARY":"根据《国家税务总局关于印发《房地产开发经营业务企业所得税处理办法》的通知》（国税发〔2009〕31号）第六条的规定，该笔收入应根据其重新签订的销售合同确认。","IMG_FILE_URL":null,"REF":null,"WT":0,"TITLE_QTY":0,"LAW_QTY":1,"FILE_QTY":-1,"READ_QTY":5,"READ_QTY_STAT_TIME":"2025-09-27 22:10:10","ANSWER_STATUS":1,"HANDLE_STATUS":9,"PUB_STATUS":"9","FLUSH_TIME":"2016-12-18 16:10:44","SRC_NM":null,"SRC_URL":null,"IS_AI":null,"IS_FULL_SCREEN":0,"IS_CACHE":1,"IS_PUSH":0,"BATCH_UPDATE_TIME":"2022-06-25 23:59:52","OPEN_VIP_LVL":0,"AI_DOC_ID":null,"IDX":null,"REMARK":null,"REG_ID":null,"REG_IP":null,"REG_TIME":"2019-04-09 17:56:58","REG_CLIENT_ID":null,"UPT_ID":null,"UPT_IP":null,"UPT_YMD":"2022-06-20","UPT_TIME":"2022-06-20 19:29:51","UPT_CLIENT_ID":null,"DATA_STATUS":1},{"ID":"v79f3v01c102114ddf5b7ad38aef16f19996","CODE":"AD0000000050","FROM_USER_ID":0,"FROM_LAW_ID":0,"FROM_QA_ID":0,"TITLE":"企业购买“债权包”（包含不同债务人、各债权金额不同）后陆续收回部分款项，在对剩余债权保留追索权利的前提下，如何对已收回的债权进行企业所得税处理？如某企业2009年以1000万元的价格购买一“债权包”，该“债权包”共包含甲、乙、丙三个企业的债权，金额分别为400万元、600万元、1000万元。2009年甲企业偿还200万元，2010年甲企业偿还100万元、乙企业偿还300万元，2011年丙企业偿还400万元，这三个年度应如何计算处理“债权包”的应税所得？（2012）","QUERY_TITLE":null,"QUERY_LAW":",10070","QUERY_TAX":",1,","QUERY_SUBJECT":",12,","QUERY_INDUSTRY":",9,27,","SEO_KEYWORD":"企业所得税,债权包","INTIME_KEYWORD":"债权包,企业所得税","AUTO_SEGS":"null","PUB_YMD":null,"PUB_TIME":"2017-03-03 12:21:08","CONTENT":"\n\t答：关于“债权包”业务，企业所得税尚没有明确规定。国家税务总局下发的《关于做好2009年度企业所得税汇算清缴工作的通知》（国税函[2010]148号）规定，根据企业所得税法精神，在计算应纳税所得额和应纳所得税时，企业财务、会计处理办法与税法规定不一致的，应按照企业所得税法规定计算。企业所得税法规定不明确的，在没有明确规定之前，暂按企业财务、会计规定计算。 \n
\n“债权包”应属于企业会计准则规定的“贷款和应收款项”，应当按照“金融资产转移准则”的规定进行会计处理。按照公允价值确认购进债权的个别成本，收回款项时计算终止确认和未终止确认部分各自的价值，扣除其个别成本后作为所得计算征税。\n\t
\n
\n\t答：《财政部国家税务总局关于专项用途财政性资金企业所得税处理问题的通知》（财税[2011]70号）第一条规定“企业从县级以上各级人民政府财政部门及其他部门取得的应计入收入总额的财政性资金，凡同时符合以下条件的，可以作为不征税收入，在计算应纳税所得额时从收入总额中减除：\n
\n\n\t（一）企业能够提供规定资金专项用途的资金拨付文件；\n
\n\n\t（二）财政部门或其他拨付资金的政府部门对该资金有专门的资金管理办法或具体管理要求；\n
\n\n\t（三）企业对该资金以及以该资金发生的支出单独进行核算。”\n
\n\n\t该单位取得的地方财政补贴如符合以上条件，可以作为不征税收入处理。但根据《企业所得税法实施条例》第二十八条的规定，不征税收入用于支出所形成的费用，不得在计算应纳税所得额时扣除；用于支出所形成的资产，其计算的折旧、摊销不得在计算应纳税所得额时扣除。该单位将符合以上规定条件的财政性资金作不征税收入处理后，在5年（60个月）内未发生支出且未缴回财政部门或其他拨付资金的政府部门的部分，应计入取得该资金第六年的应税收入总额；计入应税收入总额的财政性资金发生的支出，允许在计算应纳税所得额时扣除。\n
\n\n\t
\n
\n\t企业发生的资产损失，按照《国家税务总局关于发布〈企业资产损失所得税税前扣除管理办法〉的公告》（国家税务总局公告2011年第25号）的规定，必须经过申报才能税前扣除，在此，也提醒广大财务 同仁们引起足够的重视。具体申报的方式有两种，一种是清单申报，企业发生的《办法》列举的五项资产损失(主要是正常原因造成的)都应单按照清单申报的方式进行申报;另一种是专项申报，企业发生的，除 当按照清单申报方式进行申报的资产损失外，均应当以专项申报的方式进行。对企业无法准确判别是否属于清单申报的资产损失，可以采取专项申报的形式扣除。应当采取清单申报的几种情形，确实没有列举股权转让损失。我们认为股权转让损失，应以专项申报的形式进行。 \n
","SUMMARY":"企业发生的资产损失，按照《国家税务总局关于发布〈企业资产损失所得税税前扣除管理办法〉的公告》（国家税务总局公告2011年第25号）的规定，必须经过申报才能税前扣除，在此，也提醒广大财务 同仁们引起足够的重视。","IMG_FILE_URL":null,"REF":null,"WT":0,"TITLE_QTY":0,"LAW_QTY":1,"FILE_QTY":-1,"READ_QTY":44,"READ_QTY_STAT_TIME":"2025-12-17 22:10:10","ANSWER_STATUS":1,"HANDLE_STATUS":9,"PUB_STATUS":"9","FLUSH_TIME":"2016-12-18 16:15:59","SRC_NM":null,"SRC_URL":null,"IS_AI":null,"IS_FULL_SCREEN":0,"IS_CACHE":1,"IS_PUSH":0,"BATCH_UPDATE_TIME":"2022-06-26 06:53:52","OPEN_VIP_LVL":0,"AI_DOC_ID":null,"IDX":null,"REMARK":null,"REG_ID":null,"REG_IP":null,"REG_TIME":"2019-04-09 17:56:58","REG_CLIENT_ID":null,"UPT_ID":null,"UPT_IP":null,"UPT_YMD":"2022-06-20","UPT_TIME":"2022-06-20 19:33:02","UPT_CLIENT_ID":null,"DATA_STATUS":1},{"ID":"v7v019f3c102114ddf5b8cac3cbc8c62c1a6d12dcaffb57eb861","CODE":"AD0000000054","FROM_USER_ID":0,"FROM_LAW_ID":0,"FROM_QA_ID":0,"TITLE":"以前年度亏损，今年有利润应该补亏损但所得税已缴是否可以退税？（2011）","QUERY_TITLE":null,"QUERY_LAW":",10897","QUERY_TAX":",1,","QUERY_SUBJECT":",12,","QUERY_INDUSTRY":",,","SEO_KEYWORD":"所得税,利润补亏损","INTIME_KEYWORD":"利润补亏损,所得税","AUTO_SEGS":"null","PUB_YMD":null,"PUB_TIME":"2017-03-03 12:21:38","CONTENT":"\n\t答：按照企业所得税法的规定，企业以前年度的亏损可以用以后年度的利润进行弥补，对您由于弥补亏损造成年度企业所得税超缴，可以在汇缴申报后，向主管税务机关申请办理退税。这里需要说明的是，企业所得税弥补亏损是一项与会计处理的亏损弥补不一样，所得税弥补亏损在计算的口径上与会计有差异，弥补的时间上税法规定为五年，这些，都应当在具体处理上引起注意，以免发生错误。 \n
","SUMMARY":"按照企业所得税法的规定，企业以前年度的亏损可以用以后年度的利润进行弥补，对您由于弥补亏损造成年度企业所得税超缴，可以在汇缴申报后，向主管税务机关申请办理退税，企业所得税弥补亏损是一项与会计处理的亏损弥补不一样，所得税弥补亏损在计算的口径上与会计有差异，弥补的时间上税法规定为五年，这些，都应当在具体处理上引起注意，以免发生错误","IMG_FILE_URL":null,"REF":null,"WT":0,"TITLE_QTY":0,"LAW_QTY":1,"FILE_QTY":-1,"READ_QTY":293,"READ_QTY_STAT_TIME":"2025-10-29 22:10:10","ANSWER_STATUS":1,"HANDLE_STATUS":9,"PUB_STATUS":"9","FLUSH_TIME":"2016-12-18 16:16:37","SRC_NM":null,"SRC_URL":null,"IS_AI":null,"IS_FULL_SCREEN":0,"IS_CACHE":1,"IS_PUSH":0,"BATCH_UPDATE_TIME":null,"OPEN_VIP_LVL":0,"AI_DOC_ID":null,"IDX":null,"REMARK":null,"REG_ID":null,"REG_IP":null,"REG_TIME":"2019-04-09 17:56:58","REG_CLIENT_ID":null,"UPT_ID":null,"UPT_IP":null,"UPT_YMD":"2022-06-20","UPT_TIME":"2022-06-20 19:34:22","UPT_CLIENT_ID":null,"DATA_STATUS":1},{"ID":"v79f3c102v01114ddf5b3a82f5644be66f61d12dcaffb57eb861","CODE":"AD0000000055","FROM_USER_ID":0,"FROM_LAW_ID":0,"FROM_QA_ID":0,"TITLE":"《企业所得税法实施条例》第二十三条第二款规定，“企业受托加工制造大型机械设备、船舶、飞机，以及从事建筑、安装、装配工程业务或者提供其他劳务等，持续时间超过12个月的，按照纳税年度内完工进度或者完成的工作量确认收入的实现。”对跨年度工程，如果持续时间不超过12个月，如何确认收入？（2011）","QUERY_TITLE":null,"QUERY_LAW":",10579","QUERY_TAX":",1,","QUERY_SUBJECT":",12,","QUERY_INDUSTRY":",,","SEO_KEYWORD":"跨年度工程,加工制造大型机械设备","INTIME_KEYWORD":"加工制造大型机械设备,跨年度工程","AUTO_SEGS":"null","PUB_YMD":null,"PUB_TIME":"2017-03-03 12:21:50","CONTENT":"根据《国家税务总局关于确认企业所得税收入若干问题的通知》（国税函〔2008〕875号）第二条规定“企业在各个纳税期末，提供劳务交易的结果能够可靠估计的，应采用完工进度（完工百分比）法确认提供劳务收入。”\n\t按照《企业所得税法》相关规定，提供公共服务企业取得的一次性入网费收入，应按照合同约定的收款日期确认收入实现；合同未约定或提前收款的，以实际收到一次性入网费的日期确认收入的实现。
\n2007年底前，提供公共服务企业取得的一次性入网费，按照会计制度规定已经采用分期确认收入方法的，对2007年末一次性入网费累计未征税余额可继续按照原分期确认收入的方法处理。 \n
\r\n\t是否属于不征税收入需要审核资金的来源和渠道，必要时由财政部门出具资金来源证明。如单位能够提供证明属于财政拨款的充分适当的证据，则可以作为不征税收入，否则不能作为不征税收入，应当并入应税收入征收企业所得税。 \r\n
","SUMMARY":"是否属于不征税收入需要审核资金的来源和渠道，必要时由财政部门出具资金来源证明。如单位能够提供证明属于财政拨款的充分适当的证据，则可以作为不征税收入，否则不能作为不征税收入，应当并入应税收入征收企业所得税。","IMG_FILE_URL":null,"REF":null,"WT":0,"TITLE_QTY":0,"LAW_QTY":1,"FILE_QTY":-1,"READ_QTY":4,"READ_QTY_STAT_TIME":"2025-10-28 22:10:10","ANSWER_STATUS":1,"HANDLE_STATUS":9,"PUB_STATUS":"9","FLUSH_TIME":"2016-12-18 16:20:13","SRC_NM":null,"SRC_URL":null,"IS_AI":null,"IS_FULL_SCREEN":0,"IS_CACHE":1,"IS_PUSH":0,"BATCH_UPDATE_TIME":null,"OPEN_VIP_LVL":0,"AI_DOC_ID":null,"IDX":null,"REMARK":null,"REG_ID":null,"REG_IP":null,"REG_TIME":"2019-04-09 17:56:59","REG_CLIENT_ID":null,"UPT_ID":null,"UPT_IP":null,"UPT_YMD":"2019-04-09","UPT_TIME":"2019-04-09 17:56:59","UPT_CLIENT_ID":null,"DATA_STATUS":1},{"ID":"v79f3v01c102114ddf5bddd46cf5eb500fead12dcaffb57eb861","CODE":"AD0000000061","FROM_USER_ID":0,"FROM_LAW_ID":0,"FROM_QA_ID":0,"TITLE":"财政拨款等不征税收入孳生的利息是否征收企业所得税？","QUERY_TITLE":null,"QUERY_LAW":",10156","QUERY_TAX":",1,","QUERY_SUBJECT":",12,","QUERY_INDUSTRY":null,"SEO_KEYWORD":"企业所得税,所得税汇算清缴","INTIME_KEYWORD":null,"AUTO_SEGS":"null","PUB_YMD":null,"PUB_TIME":"2017-03-03 12:27:25","CONTENT":"\r\n\t根据《中华人民共和国企业所得税法实施条例》第二十六条规定“企业所得税法第七条第（一）项所称财政拨款，是指各级人民政府对纳入预算管理的事业单位、社会团体等组织拨付的财政资金，但国务院和国务院财政、税务主管部门另有规定的除外。”税法只是明确了财政拨款本身作为不征税收入，对于财政拨款产生的利息等收入应当并入收入总额征收企业所得税。\r\n
\r\n\r\n\t但根据《财政部国家税务总局关于非营利组织企业所得税免税收入问题的通知》（财税[2009]122号）的规定，\r\n
\r\n\r\n\t非营利组织的不征税收入和免税收入孳生的银行存款利息收入为免税收入\r\n
","SUMMARY":"《中华人民共和国企业所得税法实施条例》第二十六条规定“企业所得税法第七条第（一）项所称财政拨款，是指各级人民政府对纳入预算管理的事业单位、社会团体等组织拨付的财政资金，但国务院和国务院财政、税务主管部门另有规定的除外。”税法只是明确了财政拨款本身作为不征税收入，对于财政拨款产生的利息等收入应当并入收入总额征收企业所得税。\r\n\r\n\r\n\t但根据《财政部国家税务总局关于非营利组织企业所得税免税收入","IMG_FILE_URL":null,"REF":null,"WT":0,"TITLE_QTY":0,"LAW_QTY":1,"FILE_QTY":-1,"READ_QTY":317,"READ_QTY_STAT_TIME":"2026-01-12 22:10:10","ANSWER_STATUS":1,"HANDLE_STATUS":9,"PUB_STATUS":"9","FLUSH_TIME":"2016-12-18 16:21:31","SRC_NM":null,"SRC_URL":null,"IS_AI":null,"IS_FULL_SCREEN":0,"IS_CACHE":1,"IS_PUSH":0,"BATCH_UPDATE_TIME":null,"OPEN_VIP_LVL":0,"AI_DOC_ID":null,"IDX":null,"REMARK":null,"REG_ID":null,"REG_IP":null,"REG_TIME":"2019-04-09 17:56:59","REG_CLIENT_ID":null,"UPT_ID":null,"UPT_IP":null,"UPT_YMD":"2019-04-09","UPT_TIME":"2019-04-09 17:56:59","UPT_CLIENT_ID":null,"DATA_STATUS":1},{"ID":"v79f3c1v0102114ddf5b49f1829e5cb0b8ccd12dcaffb57eb861","CODE":"AD0000000062","FROM_USER_ID":0,"FROM_LAW_ID":0,"FROM_QA_ID":0,"TITLE":"纳税人转让不动产，按照有关规定差额缴纳增值税的，发票丢失等原因无法提供取得不动产时的发票，怎么办？","QUERY_TITLE":null,"QUERY_LAW":",5858","QUERY_TAX":",3,","QUERY_SUBJECT":",2,","QUERY_INDUSTRY":null,"SEO_KEYWORD":"增值税,营改增","INTIME_KEYWORD":null,"AUTO_SEGS":"null","PUB_YMD":null,"PUB_TIME":"2017-03-03 12:22:52","CONTENT":"\r\n\t根据《国家税务总局关于纳税人转让不动产缴纳增值税差额扣除有关问题的公告》（国家税务总局公告2016年第73号）规定如下：\r\n
\r\n\r\n\t一、纳税人转让不动产，按照有关规定差额缴纳增值税的，如因丢失等原因无法提供取得不动产时的发票，可向税务机关提供其他能证明契税计税金额的完税凭证等资料，进行差额扣除。 \r\n
\r\n\r\n\t二、纳税人以契税计税金额进行差额扣除的，按照下列公式计算增值税应纳税额： \r\n
\r\n\r\n\t（一）2016年4月30日及以前缴纳契税的 \r\n
\r\n\r\n\t增值税应纳税额=［全部交易价格（含增值税）-契税计税金额（含营业税）］÷（1+5%）×5% \r\n
\r\n\r\n\t（二）2016年5月1日及以后缴纳契税的 \r\n
\r\n\r\n\t增值税应纳税额=［全部交易价格（含增值税）÷（1+5%）-契税计税金额（不含增值税）］×5% \r\n
\r\n\r\n\t三、纳税人同时保留取得不动产时的发票和其他能证明契税计税金额的完税凭证等资料的，应当凭发票进行差额扣除。 \r\n
","SUMMARY":"根据国家税务总局关于纳税人转让不动产缴纳增值税差额扣除有关问题的公告(2016)年第73号规定如下：\r\n\r\n\r\n\t一、纳税人转让不动产，按照有关规定差额缴纳增值税的，如因丢失等原因无法提供取得不动产时的发票，可向税务机关提供其他能证明契税计税金额的完税凭证等资料，进行差额扣除。\r\n\r\n\r\n\t二、纳税人以契税计税金额进行差额扣除的，按照下列公式计算增值税应纳税额：\r\n\r\n\r\n\t（一）2016年","IMG_FILE_URL":null,"REF":null,"WT":-1,"TITLE_QTY":2,"LAW_QTY":1,"FILE_QTY":-1,"READ_QTY":70,"READ_QTY_STAT_TIME":"2025-11-13 22:10:10","ANSWER_STATUS":1,"HANDLE_STATUS":9,"PUB_STATUS":"9","FLUSH_TIME":"2016-12-19 08:35:33","SRC_NM":null,"SRC_URL":null,"IS_AI":null,"IS_FULL_SCREEN":0,"IS_CACHE":1,"IS_PUSH":0,"BATCH_UPDATE_TIME":"2022-06-26 06:53:52","OPEN_VIP_LVL":0,"AI_DOC_ID":null,"IDX":null,"REMARK":null,"REG_ID":null,"REG_IP":null,"REG_TIME":"2019-04-09 17:56:59","REG_CLIENT_ID":null,"UPT_ID":null,"UPT_IP":null,"UPT_YMD":"2019-04-09","UPT_TIME":"2019-04-09 17:56:59","UPT_CLIENT_ID":null,"DATA_STATUS":1},{"ID":"v79v01f3c102114ddf5b09b93ce200f07125d12dcaffb57eb861","CODE":"AD0000000063","FROM_USER_ID":0,"FROM_LAW_ID":0,"FROM_QA_ID":0,"TITLE":"什么是走逃（失联）企业？","QUERY_TITLE":null,"QUERY_LAW":",15017","QUERY_TAX":",3,","QUERY_SUBJECT":",2,","QUERY_INDUSTRY":null,"SEO_KEYWORD":"增值税,营改增","INTIME_KEYWORD":null,"AUTO_SEGS":"null","PUB_YMD":null,"PUB_TIME":"2017-03-03 12:24:16","CONTENT":"\r\n\t根据《国家税务总局关于走逃(失联)企业开具增值税专用发票认定处理有关问题的公告》(国家税务总局公告2016年第76号)规定， \r\n
\r\n\r\n\t走逃（失联）企业，是指不履行税收义务并脱离税务机关监管的企业。 \r\n
\r\n\r\n\t根据税务登记管理有关规定，税务机关通过实地调查、电话查询、涉税事项办理核查以及其他征管手段，仍对企业和企业相关人员查无下落的，或虽然可以联系到企业代理记账、报税人员等，但其并不知情也不能联系到企业实际控制人的，可以判定该企业为走逃（失联）企业。\r\n
\r\n\r\n\t \r\n
\r\n\r\n\t
\r\n
\r\n\t \r\n
","SUMMARY":"根据国家税务总局2016年《关于走逃(失联）企业开具增值税专用发票认定处理有关问题》的公告， 走逃（失联）企业，是指不履行税收义务并脱离税务机关监管的企业。\r\n\t\r\n\t\r\n\t\t根据税务登记管理有关规定，税务机关通过实地调查、电话查询、涉税事项办理核查以及其他征管手段，仍对企业和企业相关人员查无下落的，或虽然可以联系到企业代理记账、报税人员等，但其并不知情也不能联系到企业实际控制人的，","IMG_FILE_URL":null,"REF":null,"WT":0,"TITLE_QTY":0,"LAW_QTY":1,"FILE_QTY":-1,"READ_QTY":445,"READ_QTY_STAT_TIME":"2025-09-09 22:10:10","ANSWER_STATUS":1,"HANDLE_STATUS":9,"PUB_STATUS":"9","FLUSH_TIME":"2016-12-19 08:42:00","SRC_NM":null,"SRC_URL":null,"IS_AI":null,"IS_FULL_SCREEN":0,"IS_CACHE":1,"IS_PUSH":0,"BATCH_UPDATE_TIME":"2022-06-26 06:53:52","OPEN_VIP_LVL":0,"AI_DOC_ID":null,"IDX":null,"REMARK":null,"REG_ID":null,"REG_IP":null,"REG_TIME":"2019-04-09 17:56:59","REG_CLIENT_ID":null,"UPT_ID":null,"UPT_IP":null,"UPT_YMD":"2019-04-09","UPT_TIME":"2019-04-09 17:56:59","UPT_CLIENT_ID":null,"DATA_STATUS":1},{"ID":"v79f3v01c102114ddf5b6cd2c8a4c4da37ded12dcaffb57eb861","CODE":"AD0000000067","FROM_USER_ID":0,"FROM_LAW_ID":0,"FROM_QA_ID":0,"TITLE":"纳税信用等级有什么好处？","QUERY_TITLE":null,"QUERY_LAW":",15106","QUERY_TAX":null,"QUERY_SUBJECT":",1,13,","QUERY_INDUSTRY":null,"SEO_KEYWORD":"办事指南,发票管理","INTIME_KEYWORD":null,"AUTO_SEGS":"增值税:12,发票:11","PUB_YMD":null,"PUB_TIME":"2017-03-03 13:25:13","CONTENT":"\r\n\t根据《国家税务总局关于按照纳税信用等级对增值税发票使用实行分类管理有关事项的公告》（国家税务总局公告2016年第71号），规定如下： \r\n
\r\n\r\n\t一、简并发票领用次数 \r\n
\r\n\r\n\t纳税信用A级的纳税人可一次领取不超过3个月的增值税发票用量，纳税信用B级的纳税人可一次领取不超过2个月的增值税发票用量。以上两类纳税人生产经营情况发生变化，需要调整增值税发票用量，手续齐全的，按照规定即时办理。\r\n
\r\n\r\n\t二、扩大取消增值税发票认证的纳税人范围 \r\n
\r\n\r\n\t将取消增值税发票认证的纳税人范围由纳税信用A级、B级的增值税一般纳税人扩大到纳税信用C级的增值税一般纳税人。\r\n
\r\n\r\n\t对2016年5月1日新纳入营改增试点、尚未进行纳税信用评级的增值税一般纳税人，2017年4月30日前不需进行增值税发票认证，登录本省增值税发票选择确认平台，查询、选择、确认用于申报抵扣或者出口退税的增值税发票信息，未查询到对应发票信息的，可进行扫描认证。\r\n
\r\n\r\n\t \r\n
","SUMMARY":"根据国家税务总局公告2016年第71号，规定如下：???? \r\n\r\n\r\n\t一、简并发票领用次数? \r\n\r\n\r\n\t纳税信用A级的纳税人可一次领取不超过3个月的增值税发票用量，纳税信用B级的纳税人可一次领取不超过2个月的增值税发票用量。以上两类纳税人生产经营情况发生变化，需要调整增值税发票用量，手续齐全的，按照规定即时办理。\r\n\r\n\r\n\t二、扩大","IMG_FILE_URL":null,"REF":null,"WT":0,"TITLE_QTY":1,"LAW_QTY":1,"FILE_QTY":-1,"READ_QTY":30,"READ_QTY_STAT_TIME":"2025-10-27 22:10:10","ANSWER_STATUS":1,"HANDLE_STATUS":9,"PUB_STATUS":"9","FLUSH_TIME":"2016-12-19 09:06:24","SRC_NM":null,"SRC_URL":null,"IS_AI":null,"IS_FULL_SCREEN":0,"IS_CACHE":1,"IS_PUSH":0,"BATCH_UPDATE_TIME":"2022-06-26 06:53:52","OPEN_VIP_LVL":0,"AI_DOC_ID":null,"IDX":null,"REMARK":null,"REG_ID":null,"REG_IP":null,"REG_TIME":"2019-04-09 17:56:59","REG_CLIENT_ID":null,"UPT_ID":null,"UPT_IP":null,"UPT_YMD":"2019-04-09","UPT_TIME":"2019-04-09 17:56:59","UPT_CLIENT_ID":null,"DATA_STATUS":1},{"ID":"v7v019f3c102114ddf5b001f15ce57425657d12dcaffb57eb861","CODE":"AD0000000068","FROM_USER_ID":0,"FROM_LAW_ID":0,"FROM_QA_ID":0,"TITLE":"关于营改增后土地增值税应税收入确认问题？","QUERY_TITLE":null,"QUERY_LAW":null,"QUERY_TAX":",3,6,","QUERY_SUBJECT":",2,","QUERY_INDUSTRY":",1,1,","SEO_KEYWORD":"增值税,土地增值税,房地产,房地产,营改增","INTIME_KEYWORD":null,"AUTO_SEGS":"增值税:11","PUB_YMD":null,"PUB_TIME":"2016-12-19 09:10:02","CONTENT":"\r\n\t
\r\n
\r\n\t根据国家税务总局公告2016年第70号规定： \r\n
\r\n\r\n\t营改增后，纳税人转让房地产的土地增值税应税收入不含增值税。适用增值税一般计税方法的纳税人，其转让房地产的土地增值税应税收入不含增值税销项税额；适用简易计税方法的纳税人，其转让房地产的土地增值税应税收入不含增值税应纳税额。 \r\n
\r\n\r\n\t为方便纳税人，简化土地增值税预征税款计算，房地产开发企业采取预收款方式销售自行开发的房地产项目的，可按照以下方法计算土地增值税预征计征依据： \r\n
\r\n\r\n\t土地增值税预征的计征依据=预收款-应预缴增值税税款 \r\n
\r\n\r\n\t
\r\n
\r\n\t \r\n
","SUMMARY":"营改增后，纳税人转让房地产的土地增值税应税收入不含增值税。适用增值税一般计税方法的纳税人，其转让房地产的土地增值税应税收入不含增值税销项税额；适用简易计税方法的纳税人，其转让房地产的土地增值税应税收入不含增值税应纳税额。\r\n\r\n\r\n\t为方便纳税人，简化土地增值税预征税款计算，房地产开发企业采取预收款方式销售自行开发的房地产项目的，可按照以下方法计算土地增值税预征计征依据：\r\n\r\n\r\n\t土地增","IMG_FILE_URL":null,"REF":null,"WT":-1,"TITLE_QTY":0,"LAW_QTY":0,"FILE_QTY":-1,"READ_QTY":11,"READ_QTY_STAT_TIME":"2025-10-03 11:15:24","ANSWER_STATUS":1,"HANDLE_STATUS":1,"PUB_STATUS":"1","FLUSH_TIME":"2016-12-19 09:10:02","SRC_NM":null,"SRC_URL":null,"IS_AI":null,"IS_FULL_SCREEN":0,"IS_CACHE":1,"IS_PUSH":0,"BATCH_UPDATE_TIME":null,"OPEN_VIP_LVL":0,"AI_DOC_ID":null,"IDX":null,"REMARK":null,"REG_ID":null,"REG_IP":null,"REG_TIME":"2019-04-09 17:56:59","REG_CLIENT_ID":null,"UPT_ID":null,"UPT_IP":null,"UPT_YMD":"2019-04-09","UPT_TIME":"2019-04-09 17:56:59","UPT_CLIENT_ID":null,"DATA_STATUS":1},{"ID":"v79f3c10v012114ddf5bbe7219306b8611ead12dcaffb57eb861","CODE":"AD0000000069","FROM_USER_ID":0,"FROM_LAW_ID":0,"FROM_QA_ID":0,"TITLE":"关于营改增后视同销售房地产的土地增值税应税收入确认问题？","QUERY_TITLE":null,"QUERY_LAW":",13496,13442","QUERY_TAX":",3,6,","QUERY_SUBJECT":",2,","QUERY_INDUSTRY":",1,","SEO_KEYWORD":"增值税,土地增值税,房地产,营改增","INTIME_KEYWORD":null,"AUTO_SEGS":"null","PUB_YMD":null,"PUB_TIME":"2017-03-03 13:26:01","CONTENT":"\r\n\t根据《国家税务总局关于营改增后土地增值税若干征管规定的公告》（国家税务总局公告2016年第70号）规定： \r\n
\r\n\r\n\t纳税人将开发产品用于职工福利、奖励、对外投资、分配给股东或投资人、抵偿债务、换取其他单位和个人的非货币性资产等，发生所有权转移时应视同销售房地产，其收入应按照《国家税务总局关于房地产开发企业土地增值税清算管理有关问题的通知》（国税发〔2006〕187号）第三条规定执行。纳税人安置回迁户，其拆迁安置用房应税收入和扣除项目的确认，应按《国家税务总局关于土地增值税清算有关问题的通知》（国税函〔2010〕220号）第六条规定执行。 \r\n
","SUMMARY":"根据国家税务总局公告2016年第70号规定：\r\n\r\n\r\n\t纳税人将开发产品用于职工福利、奖励、对外投资、分配给股东或投资人、抵偿债务、换取其他单位和个人的非货币性资产等，发生所有权转移时应视同销售房地产，其收入应按照《国家税务总局关于房地产开发企业土地增值税清算管理有关问题的通知》（国税发〔2006〕187号）第三条规定执行。纳税人安置回迁户，其拆迁安置用房应税收入和扣除项目的确认，应按照《","IMG_FILE_URL":null,"REF":null,"WT":-1,"TITLE_QTY":7,"LAW_QTY":2,"FILE_QTY":-1,"READ_QTY":14,"READ_QTY_STAT_TIME":"2025-10-01 22:10:10","ANSWER_STATUS":1,"HANDLE_STATUS":9,"PUB_STATUS":"9","FLUSH_TIME":"2016-12-19 09:13:53","SRC_NM":null,"SRC_URL":null,"IS_AI":null,"IS_FULL_SCREEN":0,"IS_CACHE":1,"IS_PUSH":0,"BATCH_UPDATE_TIME":"2022-06-26 06:53:52","OPEN_VIP_LVL":0,"AI_DOC_ID":null,"IDX":null,"REMARK":null,"REG_ID":null,"REG_IP":null,"REG_TIME":"2019-04-09 17:56:59","REG_CLIENT_ID":null,"UPT_ID":null,"UPT_IP":null,"UPT_YMD":"2019-04-09","UPT_TIME":"2019-04-09 17:56:59","UPT_CLIENT_ID":null,"DATA_STATUS":1},{"ID":"v79f3v01c102114ddf5b90440de1df3d7d87d12dcaffb57eb861","CODE":"AD0000000070","FROM_USER_ID":0,"FROM_LAW_ID":0,"FROM_QA_ID":0,"TITLE":"营改增后关于与转让房地产有关的税金扣除问题？","QUERY_TITLE":null,"QUERY_LAW":",15116","QUERY_TAX":",3,6,","QUERY_SUBJECT":",2,","QUERY_INDUSTRY":",1,","SEO_KEYWORD":"税金扣除,转让房地产,营改增","INTIME_KEYWORD":"营改增,转让房地产,税金扣除","AUTO_SEGS":"null","PUB_YMD":null,"PUB_TIME":"2017-03-03 13:26:10","CONTENT":"\n\t根据《国家税务总局关于营改增后土地增值税若干征管规定的公告》（国家税务总局公告2016年第70号）规定： \n
\n\n\t（一）营改增后，计算土地增值税增值额的扣除项目中“与转让房地产有关的税金”不包括增值税。 \n
\n\n\t（二）营改增后，房地产开发企业实际缴纳的城市维护建设税（以下简称“城建税”）、教育费附加，凡能够按清算项目准确计算的，允许据实扣除。凡不能按清算项目准确计算的，则按该清算项目预缴增值税时实际缴纳的城建税、教育费附加扣除。 \n
\n\n\t其他转让房地产行为的城建税、教育费附加扣除比照上述规定执行。 \n
\n\n\t \n
\n\n\t
\n
\n\t \n
","SUMMARY":"营改增后，房地产开发企业实际缴纳的城市维护建设税、教育费附加，凡能够按清算项目准确计算的，允许据实扣除。凡不能按清算项目准确计算的，则按该清算项目预缴增值税时实际缴纳的城建税、教育费附加扣除。","IMG_FILE_URL":null,"REF":null,"WT":-1,"TITLE_QTY":0,"LAW_QTY":1,"FILE_QTY":-1,"READ_QTY":29,"READ_QTY_STAT_TIME":"2025-10-25 22:10:10","ANSWER_STATUS":1,"HANDLE_STATUS":9,"PUB_STATUS":"9","FLUSH_TIME":"2016-12-19 09:21:38","SRC_NM":null,"SRC_URL":null,"IS_AI":null,"IS_FULL_SCREEN":0,"IS_CACHE":1,"IS_PUSH":0,"BATCH_UPDATE_TIME":"2022-06-26 06:53:52","OPEN_VIP_LVL":0,"AI_DOC_ID":null,"IDX":null,"REMARK":null,"REG_ID":null,"REG_IP":null,"REG_TIME":"2019-04-09 17:56:59","REG_CLIENT_ID":null,"UPT_ID":null,"UPT_IP":null,"UPT_YMD":"2022-04-02","UPT_TIME":"2022-04-02 22:39:28","UPT_CLIENT_ID":null,"DATA_STATUS":1},{"ID":"v79v01f3c102114ddf5bd2b96e8eaa84db8ad12dcaffb57eb861","CODE":"AD0000000071","FROM_USER_ID":0,"FROM_LAW_ID":0,"FROM_QA_ID":0,"TITLE":"房地产开发企业在营改增后进行房地产开发项目土地增值税清算时，土地增值税应税收入如何确定","QUERY_TITLE":null,"QUERY_LAW":",15116","QUERY_TAX":",3,6,","QUERY_SUBJECT":",2,","QUERY_INDUSTRY":",1,","SEO_KEYWORD":"增值税,土地增值税,房地产,营改增","INTIME_KEYWORD":null,"AUTO_SEGS":"null","PUB_YMD":null,"PUB_TIME":"2017-04-05 09:25:37","CONTENT":"\r\n\t
\r\n
\r\n\t根据《国家税务总局关于营改增后土地增值税若干征管规定的公告》（国家税务总局公告2016年第70号）规定： \r\n
\r\n\r\n\t房地产开发企业在营改增后进行房地产开发项目土地增值税清算时，按以下方法确定相关金额： \r\n
\r\n\r\n\t（一）土地增值税应税收入=营改增前转让房地产取得的收入+营改增后转让房地产取得的不含增值税收入 \r\n
\r\n\r\n\t（二）与转让房地产有关的税金=营改增前实际缴纳的营业税、城建税、教育费附加+营改增后允许扣除的城建税、教育费附加\r\n
\r\n \r\n\r\n\t
\r\n
\r\n\t
\r\n
\r\n\t根据国家税务总局公告2016年第70号规定： \r\n
\r\n\r\n\t营改增后，土地增值税纳税人接受建筑安装服务取得的增值税发票，应按照《国家税务总局关于全面推开营业税改征增值税试点有关税收征收管理事项的公告》（国家税务总局公告2016年第23号）规定，在发票的备注栏注明建筑服务发生地县（市、区）名称及项目名称，否则不得计入土地增值税扣除项目金额。 \r\n
\r\n \r\n\r\n\t
\r\n
\r\n\t根据国家税务总局公告2016年第70号规定： \r\n
\r\n\r\n\t营改增后，纳税人转让旧房及建筑物，凡不能取得评估价格，但能提供购房发票的，《中华人民共和国土地增值税暂行条例》第六条第一、三项规定的扣除项目的金额按照下列方法计算： \r\n
\r\n\r\n\t（一）提供的购房凭据为营改增前取得的营业税发票的，按照发票所载金额（不扣减营业税）并从购买年度起至转让年度止每年加计5%计算。\r\n
\r\n\r\n\t（二）提供的购房凭据为营改增后取得的增值税普通发票的，按照发票所载价税合计金额从购买年度起至转让年度止每年加计5%计算。 \r\n
\r\n\r\n\t（三）提供的购房发票为营改增后取得的增值税专用发票的，按照发票所载不含增值税金额加上不允许抵扣的增值税进项税额之和，并从购买年度起至转让年度止每年加计5%计算。 \r\n
\r\n\r\n\t \r\n
","SUMMARY":"根据国家税务总局公告2016年第70号规定：\r\n\r\n\r\n\t营改增后，纳税人转让旧房及建筑物，凡不能取得评估价格，但能提供购房发票的，《中华人民共和国土地增值税暂行条例》第六条第一、三项规定的扣除项目的金额按照下列方法计算：\r\n\r\n\r\n\t（一）提供的购房凭据为营改增前取得的营业税发票的，按照发票所载金额（不扣减营业税）并从购买年度起至转让年度止每年加计5%计算。\r\n\r\n\r\n\t（二）提供的购房凭","IMG_FILE_URL":null,"REF":null,"WT":-1,"TITLE_QTY":0,"LAW_QTY":0,"FILE_QTY":-1,"READ_QTY":7,"READ_QTY_STAT_TIME":"2025-10-01 22:10:10","ANSWER_STATUS":1,"HANDLE_STATUS":1,"PUB_STATUS":"1","FLUSH_TIME":"2016-12-19 09:30:03","SRC_NM":null,"SRC_URL":null,"IS_AI":null,"IS_FULL_SCREEN":0,"IS_CACHE":1,"IS_PUSH":0,"BATCH_UPDATE_TIME":null,"OPEN_VIP_LVL":0,"AI_DOC_ID":null,"IDX":null,"REMARK":null,"REG_ID":null,"REG_IP":null,"REG_TIME":"2019-04-09 17:56:59","REG_CLIENT_ID":null,"UPT_ID":null,"UPT_IP":null,"UPT_YMD":"2019-04-09","UPT_TIME":"2019-04-09 17:56:59","UPT_CLIENT_ID":null,"DATA_STATUS":1},{"ID":"v79f3v01c102114ddf5bd8d281f72af24d81d12dcaffb57eb861","CODE":"AD0000000074","FROM_USER_ID":0,"FROM_LAW_ID":0,"FROM_QA_ID":0,"TITLE":"建筑行业在境外提供服务如何备案？","QUERY_TITLE":null,"QUERY_LAW":null,"QUERY_TAX":",3,25,","QUERY_SUBJECT":",2,1,","QUERY_INDUSTRY":",1,1,","SEO_KEYWORD":"增值税,涉外税收,房地产,房地产,营改增,办事指南","INTIME_KEYWORD":null,"AUTO_SEGS":"null","PUB_YMD":null,"PUB_TIME":"2016-12-21 09:52:11","CONTENT":"\r\n\t \r\n
\r\n\r\n\t \r\n
\r\n\r\n\t根据国家税务总局公告2016年第69号规定如下：\r\n
\r\n\r\n\t境内的单位和个人为施工地点在境外的工程项目提供建筑服务，按照《国家税务总局关于发布〈营业税改征增值税跨境应税行为增值税免税管理办法（试行）〉的公告》（国家税务总局公告2016年第29号）第八条规定办理免税备案手续时，凡与发包方签订的建筑合同注明施工地点在境外的，可不再提供工程项目在境外的其他证明材料。\r\n
\r\n\r\n\t
\r\n
\r\n\t \r\n
","SUMMARY":"境内的单位和个人为施工地点在境外的工程项目提供建筑服务，按照《国家税务总局关于发布〈营业税改征增值税跨境应税行为增值税免税管理办法（试行）〉的公告》（国家税务总局公告2016年第29号）第八条规定办理免税备案手续时，凡与发包方签订的建筑合同注明施工地点在境外的，可不再提供工程项目在境外的其他证明材料。 ?","IMG_FILE_URL":null,"REF":null,"WT":0,"TITLE_QTY":0,"LAW_QTY":0,"FILE_QTY":-1,"READ_QTY":35,"READ_QTY_STAT_TIME":"2024-12-15 22:10:10","ANSWER_STATUS":1,"HANDLE_STATUS":1,"PUB_STATUS":"1","FLUSH_TIME":"2016-12-21 09:52:11","SRC_NM":null,"SRC_URL":null,"IS_AI":null,"IS_FULL_SCREEN":0,"IS_CACHE":1,"IS_PUSH":0,"BATCH_UPDATE_TIME":"2022-06-25 23:59:52","OPEN_VIP_LVL":0,"AI_DOC_ID":null,"IDX":null,"REMARK":null,"REG_ID":null,"REG_IP":null,"REG_TIME":"2019-04-09 17:56:59","REG_CLIENT_ID":null,"UPT_ID":null,"UPT_IP":null,"UPT_YMD":"2019-04-09","UPT_TIME":"2019-04-09 17:56:59","UPT_CLIENT_ID":null,"DATA_STATUS":1},{"ID":"v79fv013c102114ddf5b66c84b80a7f763b7d12dcaffb57eb861","CODE":"AD0000000075","FROM_USER_ID":0,"FROM_LAW_ID":0,"FROM_QA_ID":0,"TITLE":"境内的单位和个人在境外提供旅游服务如何备案？","QUERY_TITLE":null,"QUERY_LAW":",5928","QUERY_TAX":",3,25,","QUERY_SUBJECT":",2,1,","QUERY_INDUSTRY":",5,15,","SEO_KEYWORD":"境外提供旅游服务如何备案","INTIME_KEYWORD":"境外提供旅游服务如何备案","AUTO_SEGS":"null","PUB_YMD":null,"PUB_TIME":"2017-03-03 13:33:40","CONTENT":"\n\t二、境内的单位和个人在境外提供旅游服务，按照《国家税务总局关于发布《营业税改征增值税跨境应税行为增值税免税管理办法（试行）》的公告》（国家税务总局公告2016年第29号）第八条规定办理免税备案手续时，以下列材料之一作为服务地点在境外的证明材料： \n
\n\n\t （一）旅游服务提供方派业务人员随同出境的，出境业务人员的出境证件首页及出境记录页复印件。 \n
\n\n\t 出境业务人员超过2人的，只需提供其中2人的出境证件复印件。 \n
\n\n\t （二）旅游服务购买方的出境证件首页及出境记录页复印件。 \n
\n\n\t 旅游服务购买方超过2人的，只需提供其中2人的出境证件复印件。 \n
","SUMMARY":"旅游服务提供方派业务人员随同出境的，出境业务人员的出境证件首页及出境记录页复印件。旅游服务购买方的出境证件首页及出境记录页复印件。","IMG_FILE_URL":null,"REF":null,"WT":0,"TITLE_QTY":0,"LAW_QTY":1,"FILE_QTY":-1,"READ_QTY":84,"READ_QTY_STAT_TIME":"2025-05-05 22:10:10","ANSWER_STATUS":1,"HANDLE_STATUS":9,"PUB_STATUS":"9","FLUSH_TIME":"2016-12-21 10:00:44","SRC_NM":null,"SRC_URL":null,"IS_AI":null,"IS_FULL_SCREEN":0,"IS_CACHE":1,"IS_PUSH":0,"BATCH_UPDATE_TIME":"2022-06-26 06:53:52","OPEN_VIP_LVL":0,"AI_DOC_ID":null,"IDX":null,"REMARK":null,"REG_ID":null,"REG_IP":null,"REG_TIME":"2019-04-09 17:56:59","REG_CLIENT_ID":null,"UPT_ID":null,"UPT_IP":null,"UPT_YMD":"2022-04-02","UPT_TIME":"2022-04-02 22:40:08","UPT_CLIENT_ID":null,"DATA_STATUS":1},{"ID":"v79f3c1021v0114ddf5b199507ca679bb9bbd12dcaffb57eb861","CODE":"AD0000000076","FROM_USER_ID":0,"FROM_LAW_ID":0,"FROM_QA_ID":0,"TITLE":"享受国际运输服务免征增值税政策的境外单位和个人，如何备案？","QUERY_TITLE":null,"QUERY_LAW":null,"QUERY_TAX":",3,","QUERY_SUBJECT":",2,1,","QUERY_INDUSTRY":",4,4,","SEO_KEYWORD":"增值税,仓储与物流,仓储与物流,营改增,办事指南","INTIME_KEYWORD":null,"AUTO_SEGS":"null","PUB_YMD":null,"PUB_TIME":"2016-12-21 10:03:46","CONTENT":"\r\n\t
\r\n
\r\n\t根据国家税务总局公告2016年第69号规定如下： \r\n
\r\n\r\n\t享受国际运输服务免征增值税政策的境外单位和个人，到主管税务机关办理免税备案时，提交的备案资料包括： \r\n
\r\n\r\n\t（一）关于纳税人基本情况和业务介绍的说明； \r\n
\r\n\r\n\t（二）依据的税收协定或国际运输协定复印件。 \r\n
\r\n \r\n\r\n\t
\r\n
\r\n\t
\r\n
\r\n\t根据国家税务总局公告2016年第69号规定如下： \r\n
\r\n纳税人提供建筑服务，被工程发包方从应支付的工程款中扣押的质押金、保证金，未开具发票的，以纳税人实际收到质押金、保证金的当天为纳税义务发生时间。 \r\n\r\n\t
\r\n
\r\n\t根据国家税务总局公告2016年第69号规定如下： \r\n
\r\n\r\n\t纳税人提供签证代理服务，以取得的全部价款和价外费用，扣除向服务接受方收取并代为支付给外交部和外国驻华使（领）馆的签证费、认证费后的余额为销售额。向服务接受方收取并代为支付的签证费、认证费，不得开具增值税专用发票，可以开具增值税普通发票。\r\n
","SUMMARY":"根据国家税务总局公告2016年第69号规定如下：\r\n\r\n\r\n\t纳税人提供签证代理服务，以取得的全部价款和价外费用，扣除向服务接受方收取并代为支付给外交部和外国驻华使（领）馆的签证费、认证费后的余额为销售额。向服务接受方收取并代为支付的签证费、认证费，不得开具增值税专用发票，可以开具增值税普通发票。","IMG_FILE_URL":null,"REF":null,"WT":0,"TITLE_QTY":0,"LAW_QTY":0,"FILE_QTY":-1,"READ_QTY":30,"READ_QTY_STAT_TIME":"2025-10-04 22:10:10","ANSWER_STATUS":1,"HANDLE_STATUS":1,"PUB_STATUS":"1","FLUSH_TIME":"2016-12-21 10:20:35","SRC_NM":null,"SRC_URL":null,"IS_AI":null,"IS_FULL_SCREEN":0,"IS_CACHE":1,"IS_PUSH":0,"BATCH_UPDATE_TIME":null,"OPEN_VIP_LVL":0,"AI_DOC_ID":null,"IDX":null,"REMARK":null,"REG_ID":null,"REG_IP":null,"REG_TIME":"2019-04-09 17:56:59","REG_CLIENT_ID":null,"UPT_ID":null,"UPT_IP":null,"UPT_YMD":"2019-04-09","UPT_TIME":"2019-04-09 17:56:59","UPT_CLIENT_ID":null,"DATA_STATUS":1},{"ID":"v79f3cv01102114ddf5b96e514c91c974bcad12dcaffb57eb861","CODE":"AD0000000081","FROM_USER_ID":0,"FROM_LAW_ID":0,"FROM_QA_ID":0,"TITLE":"代理进口按规定免征进口增值税的货物，怎么处理？","QUERY_TITLE":null,"QUERY_LAW":null,"QUERY_TAX":",3,","QUERY_SUBJECT":",2,","QUERY_INDUSTRY":",5,4,5,4,","SEO_KEYWORD":"增值税,酒店餐饮,仓储与物流,酒店餐饮,仓储与物流,营改增","INTIME_KEYWORD":null,"AUTO_SEGS":"null","PUB_YMD":null,"PUB_TIME":"2016-12-21 10:22:14","CONTENT":"\r\n\t根据国家税务总局公告2016年第69号规定如下： \r\n
\r\n\r\n\t纳税人代理进口按规定免征进口增值税的货物，其销售额不包括向委托方收取并代为支付的货款。向委托方收取并代为支付的款项，不得开具增值税专用发票，可以开具增值税普通发票。\r\n
","SUMMARY":"根据国家税务总局公告2016年第69号规定如下：\r\n\r\n\r\n\t纳税人代理进口按规定免征进口增值税的货物，其销售额不包括向委托方收取并代为支付的货款。向委托方收取并代为支付的款项，不得开具增值税专用发票，可以开具增值税普通发票。","IMG_FILE_URL":null,"REF":null,"WT":-1,"TITLE_QTY":0,"LAW_QTY":0,"FILE_QTY":-1,"READ_QTY":25,"READ_QTY_STAT_TIME":"2024-12-15 22:10:10","ANSWER_STATUS":1,"HANDLE_STATUS":1,"PUB_STATUS":"1","FLUSH_TIME":"2016-12-21 10:22:14","SRC_NM":null,"SRC_URL":null,"IS_AI":null,"IS_FULL_SCREEN":0,"IS_CACHE":1,"IS_PUSH":0,"BATCH_UPDATE_TIME":null,"OPEN_VIP_LVL":0,"AI_DOC_ID":null,"IDX":null,"REMARK":null,"REG_ID":null,"REG_IP":null,"REG_TIME":"2019-04-09 17:56:59","REG_CLIENT_ID":null,"UPT_ID":null,"UPT_IP":null,"UPT_YMD":"2019-04-09","UPT_TIME":"2019-04-09 17:56:59","UPT_CLIENT_ID":null,"DATA_STATUS":1},{"ID":"v79v01f3c102114ddf5bf726431ddf999175d12dcaffb57eb861","CODE":"AD0000000082","FROM_USER_ID":0,"FROM_LAW_ID":0,"FROM_QA_ID":0,"TITLE":"纳税人提供旅游服务，将火车票、飞机票等交通费发票原件交付给旅游服务购买方而无法收回的，怎么处理？","QUERY_TITLE":null,"QUERY_LAW":null,"QUERY_TAX":",3,","QUERY_SUBJECT":null,"QUERY_INDUSTRY":",15,15,5,","SEO_KEYWORD":"增值税,旅游业,旅游业,酒店餐饮","INTIME_KEYWORD":null,"AUTO_SEGS":"null","PUB_YMD":null,"PUB_TIME":"2016-12-21 10:25:38","CONTENT":"\r\n\t根据国家税务总局公告2016年第69号规定如下： \r\n
\r\n\r\n\t纳税人提供旅游服务，将火车票、飞机票等交通费发票原件交付给旅游服务购买方而无法收回的，以交通费发票复印件作为差额扣除凭证。\r\n
","SUMMARY":"根据国家税务总局公告2016年第69号规定如下：\r\n\r\n\r\n\t纳税人提供旅游服务，将火车票、飞机票等交通费发票原件交付给旅游服务购买方而无法收回的，以交通费发票复印件作为差额扣除凭证。","IMG_FILE_URL":null,"REF":null,"WT":-1,"TITLE_QTY":2,"LAW_QTY":0,"FILE_QTY":-1,"READ_QTY":9,"READ_QTY_STAT_TIME":"2025-10-03 11:15:24","ANSWER_STATUS":1,"HANDLE_STATUS":1,"PUB_STATUS":"1","FLUSH_TIME":"2016-12-21 10:25:38","SRC_NM":null,"SRC_URL":null,"IS_AI":null,"IS_FULL_SCREEN":0,"IS_CACHE":1,"IS_PUSH":0,"BATCH_UPDATE_TIME":null,"OPEN_VIP_LVL":0,"AI_DOC_ID":null,"IDX":null,"REMARK":null,"REG_ID":null,"REG_IP":null,"REG_TIME":"2019-04-09 17:56:59","REG_CLIENT_ID":null,"UPT_ID":null,"UPT_IP":null,"UPT_YMD":"2019-04-09","UPT_TIME":"2019-04-09 17:56:59","UPT_CLIENT_ID":null,"DATA_STATUS":1},{"ID":"v79fv013c102114ddf5b403510c07cde7304d12dcaffb57eb861","CODE":"AD0000000083","FROM_USER_ID":0,"FROM_LAW_ID":0,"FROM_QA_ID":0,"TITLE":"住宿业小规模纳税人自行开具增值税专用发票试点，怎么报税？","QUERY_TITLE":null,"QUERY_LAW":null,"QUERY_TAX":",3,","QUERY_SUBJECT":",2,","QUERY_INDUSTRY":",5,5,","SEO_KEYWORD":"增值税,酒店餐饮,酒店餐饮,营改增","INTIME_KEYWORD":null,"AUTO_SEGS":"null","PUB_YMD":null,"PUB_TIME":"2016-12-21 10:27:20","CONTENT":"\r\n\t根据国家税务总局公告2016年第69号规定如下： \r\n
\r\n\r\n\t全面开展住宿业小规模纳税人自行开具增值税专用发票试点。月销售额超过3万元（或季销售额超过9万元）的住宿业小规模纳税人提供住宿服务、销售货物或发生其他应税行为，需要开具增值税专用发票的，可以通过增值税发票管理新系统自行开具，主管国税机关不再为其代开。 \r\n
\r\n\r\n\t住宿业小规模纳税人销售其取得的不动产，需要开具增值税专用发票的，仍须向地税机关申请代开。 \r\n
\r\n住宿业小规模纳税人自行开具增值税专用发票应缴纳的税款，应在规定的纳税申报期内，向主管税务机关申报纳税。在填写增值税纳税申报表时，应将当期开具专用发票的销售额，按照3%和5%的征收率，分别填写在《增值税纳税申报表》（小规模纳税人适用）第2栏和第5栏“税务机关代开的增值税专用发票不含税销售额”的“本期数”相应栏次中。","SUMMARY":"根据国家税务总局公告2016年第69号规定如下：\r\n\r\n\r\n\t全面开展住宿业小规模纳税人自行开具增值税专用发票试点。月销售额超过3万元（或季销售额超过9万元）的住宿业小规模纳税人提供住宿服务、销售货物或发生其他应税行为，需要开具增值税专用发票的，可以通过增值税发票管理新系统自行开具，主管国税机关不再为其代开。 \r\n\r\n\r\n\t住宿业小规模纳税人销售其取得的不动产，需要开具增值税专用发票的，仍须","IMG_FILE_URL":null,"REF":null,"WT":-1,"TITLE_QTY":0,"LAW_QTY":0,"FILE_QTY":-1,"READ_QTY":6,"READ_QTY_STAT_TIME":"2024-12-15 22:10:10","ANSWER_STATUS":1,"HANDLE_STATUS":1,"PUB_STATUS":"1","FLUSH_TIME":"2016-12-21 10:27:20","SRC_NM":null,"SRC_URL":null,"IS_AI":null,"IS_FULL_SCREEN":0,"IS_CACHE":1,"IS_PUSH":0,"BATCH_UPDATE_TIME":null,"OPEN_VIP_LVL":0,"AI_DOC_ID":null,"IDX":null,"REMARK":null,"REG_ID":null,"REG_IP":null,"REG_TIME":"2019-04-09 17:56:59","REG_CLIENT_ID":null,"UPT_ID":null,"UPT_IP":null,"UPT_YMD":"2019-04-09","UPT_TIME":"2019-04-09 17:56:59","UPT_CLIENT_ID":null,"DATA_STATUS":1},{"ID":"v7v019f3c102114ddf5bc0a0a45bc0ebfd59d12dcaffb57eb861","CODE":"AD0000000084","FROM_USER_ID":0,"FROM_LAW_ID":0,"FROM_QA_ID":0,"TITLE":"金融商品转让差额备案需要什么材料？","QUERY_TITLE":null,"QUERY_LAW":null,"QUERY_TAX":",3,","QUERY_SUBJECT":",2,1,","QUERY_INDUSTRY":",9,","SEO_KEYWORD":"增值税,金融与保险,营改增,办事指南","INTIME_KEYWORD":null,"AUTO_SEGS":"null","PUB_YMD":null,"PUB_TIME":"2017-03-03 13:36:12","CONTENT":"\r\n\t根据青岛市国税局2016年6月2日发布的全面推开营改增试点差额征税备案办理操作指南 （2016年6月修订版），对实行差额征税的试点纳税人，应在按差额缴纳增值税的首个申报阶段办理备案（2016年5月1日起新纳入试点的纳税人可自5月1日起办理差额征税备案）。填写《营改增试点纳税人差额征税备案表》\r\n
","SUMMARY":"根据青岛市国税局2016年6月2日发布的全面推开营改增试点差额征税备案办理操作指南 （2016年6月修订版），对实行差额征税的试点纳税人，应在按差额缴纳增值税的首个申报阶段办理备案（2016年5月1日起新纳入试点的纳税人可自5月1日起办理差额征税备案）。?\r\n\t\r\n\r\n\r\n\t\r\n\r\n\r\n\t《营改增试点纳税人差额征税备案表》","IMG_FILE_URL":null,"REF":null,"WT":0,"TITLE_QTY":0,"LAW_QTY":0,"FILE_QTY":-1,"READ_QTY":6,"READ_QTY_STAT_TIME":"2024-12-15 22:10:10","ANSWER_STATUS":1,"HANDLE_STATUS":9,"PUB_STATUS":"9","FLUSH_TIME":"2016-12-26 15:12:48","SRC_NM":null,"SRC_URL":null,"IS_AI":null,"IS_FULL_SCREEN":0,"IS_CACHE":1,"IS_PUSH":0,"BATCH_UPDATE_TIME":"2022-06-26 06:53:52","OPEN_VIP_LVL":0,"AI_DOC_ID":null,"IDX":null,"REMARK":null,"REG_ID":null,"REG_IP":null,"REG_TIME":"2019-04-09 17:56:59","REG_CLIENT_ID":null,"UPT_ID":null,"UPT_IP":null,"UPT_YMD":"2019-04-09","UPT_TIME":"2019-04-09 17:56:59","UPT_CLIENT_ID":null,"DATA_STATUS":1},{"ID":"v7v019f3c102114ddf5b8e104a568806b8a0d12dcaffb57eb861","CODE":"AD0000000085","FROM_USER_ID":0,"FROM_LAW_ID":0,"FROM_QA_ID":0,"TITLE":"试点纳税人提供旅游服务差额征收备案需要什么资料？","QUERY_TITLE":null,"QUERY_LAW":null,"QUERY_TAX":",3,","QUERY_SUBJECT":",2,1,","QUERY_INDUSTRY":",5,15,","SEO_KEYWORD":"增值税,酒店餐饮,旅游业,营改增,办事指南","INTIME_KEYWORD":null,"AUTO_SEGS":"null","PUB_YMD":null,"PUB_TIME":"2017-03-03 13:40:02","CONTENT":"\r\n\t根据青岛市国税局2016年6月2日发布的全面推开营改增试点差额征税备案办理操作指南 （2016年6月修订版），对实行差额征税的试点纳税人，应在按差额缴纳增值税的首个申报阶段办理备案（2016年5月1日起新纳入试点的纳税人可自5月1日起办理差额征税备案）。提供\r\n
\r\n\r\n\t《旅行社业务经营许可证》。 \r\n
\r\n\r\n\t《营改增试点纳税人差额征税备案表》； \r\n
","SUMMARY":"根据青岛市国税局2016年6月2日发布的全面推开营改增试点差额征税备案办理操作指南 （2016年6月修订版），对实行差额征税的试点纳税人，应在按差额缴纳增值税的首个申报阶段办理备案（2016年5月1日起新纳入试点的纳税人可自5月1日起办理差额征税备案）。提供\r\n\r\n\r\n\t《旅行社业务经营许可证》。\r\n\r\n\r\n\t《营改增试点纳税人差额征税备案表》；","IMG_FILE_URL":null,"REF":null,"WT":0,"TITLE_QTY":0,"LAW_QTY":0,"FILE_QTY":-1,"READ_QTY":13,"READ_QTY_STAT_TIME":"2024-12-15 22:10:10","ANSWER_STATUS":1,"HANDLE_STATUS":9,"PUB_STATUS":"9","FLUSH_TIME":"2016-12-30 15:12:16","SRC_NM":null,"SRC_URL":null,"IS_AI":null,"IS_FULL_SCREEN":0,"IS_CACHE":1,"IS_PUSH":0,"BATCH_UPDATE_TIME":null,"OPEN_VIP_LVL":0,"AI_DOC_ID":null,"IDX":null,"REMARK":null,"REG_ID":null,"REG_IP":null,"REG_TIME":"2019-04-09 17:56:59","REG_CLIENT_ID":null,"UPT_ID":null,"UPT_IP":null,"UPT_YMD":"2019-04-09","UPT_TIME":"2019-04-09 17:56:59","UPT_CLIENT_ID":null,"DATA_STATUS":1},{"ID":"v79f3cv01102114ddf5b21518c4b15809776d12dcaffb57eb861","CODE":"AD0000000476","FROM_USER_ID":0,"FROM_LAW_ID":0,"FROM_QA_ID":0,"TITLE":"纳税人办理产权过户手续需要使用发票的，可以使用哪个联次？","QUERY_TITLE":null,"QUERY_LAW":",5933","QUERY_TAX":",3,","QUERY_SUBJECT":null,"QUERY_INDUSTRY":null,"SEO_KEYWORD":"增值税","INTIME_KEYWORD":null,"AUTO_SEGS":"null","PUB_YMD":"2016-10-08","PUB_TIME":"2017-03-03 13:40:11","CONTENT":"答：根据《国家税务总局关于纳税人销售其取得的不动产办理产权过户手续使用的增值税发票联次问题的通知》（税总函〔2016〕190号）规定：纳税人销售其取得的不动产，自行开具或者税务机关代开增值税发票时，使用六联增值税专用发票或者五联增值税普通发票。纳税人办理产权过户手续需要使用发票的，可以使用增值税专用发票第六联或者增值税普通发票第三联。","SUMMARY":"答：根据《国家税务总局关于纳税人销售其取得的不动产办理产权过户手续使用的增值税发票联次问题的通知》（税总函〔2016〕190号）规定：纳税人销售其取得的不动产，自行开具或者税务机关代开增值税发票时，使用六联增值税专用发票或者五联增值税普通发票。纳税人办理产权过户手续需要使用发票的，可以使用增值税专用发票第六联或者增值税普通发票第三联。","IMG_FILE_URL":null,"REF":null,"WT":-1,"TITLE_QTY":0,"LAW_QTY":1,"FILE_QTY":-1,"READ_QTY":35,"READ_QTY_STAT_TIME":"2025-10-27 22:10:10","ANSWER_STATUS":1,"HANDLE_STATUS":9,"PUB_STATUS":"9","FLUSH_TIME":"2016-12-31 00:29:15","SRC_NM":null,"SRC_URL":null,"IS_AI":null,"IS_FULL_SCREEN":0,"IS_CACHE":1,"IS_PUSH":0,"BATCH_UPDATE_TIME":null,"OPEN_VIP_LVL":0,"AI_DOC_ID":null,"IDX":null,"REMARK":null,"REG_ID":null,"REG_IP":null,"REG_TIME":"2019-04-09 17:56:59","REG_CLIENT_ID":null,"UPT_ID":null,"UPT_IP":null,"UPT_YMD":"2019-04-09","UPT_TIME":"2019-04-09 17:56:59","UPT_CLIENT_ID":null,"DATA_STATUS":1},{"ID":"v79f3c1v0102114ddf5baff85b5a7a88991ad12dcaffb57eb861","CODE":"AD0000000479","FROM_USER_ID":0,"FROM_LAW_ID":0,"FROM_QA_ID":0,"TITLE":"销售不动产开具发票时，单位栏应填什么？","QUERY_TITLE":null,"QUERY_LAW":",5952","QUERY_TAX":",3,","QUERY_SUBJECT":null,"QUERY_INDUSTRY":null,"SEO_KEYWORD":"增值税","INTIME_KEYWORD":null,"AUTO_SEGS":"null","PUB_YMD":"2016-08-30","PUB_TIME":"2017-03-03 13:52:45","CONTENT":"答：根据《国家税务总局关于全面推开营业税改征增值税试点有关税收征收管理事项的公告》（国家税务总局公告2016年第23号）规定：销售不动产，纳税人自行开具或者税务机关代开增值税发票时，“单位”栏填写面积单位。","SUMMARY":"答：根据《国家税务总局关于全面推开营业税改征增值税试点有关税收征收管理事项的公告》（国家税务总局公告2016年第23号）规定：销售不动产，纳税人自行开具或者税务机关代开增值税发票时，“单位”栏填写面积单位。","IMG_FILE_URL":null,"REF":null,"WT":-1,"TITLE_QTY":0,"LAW_QTY":1,"FILE_QTY":-1,"READ_QTY":82,"READ_QTY_STAT_TIME":"2025-10-30 22:10:10","ANSWER_STATUS":1,"HANDLE_STATUS":9,"PUB_STATUS":"9","FLUSH_TIME":"2016-12-31 00:29:22","SRC_NM":null,"SRC_URL":null,"IS_AI":null,"IS_FULL_SCREEN":0,"IS_CACHE":1,"IS_PUSH":0,"BATCH_UPDATE_TIME":"2022-06-26 06:53:52","OPEN_VIP_LVL":0,"AI_DOC_ID":null,"IDX":null,"REMARK":null,"REG_ID":null,"REG_IP":null,"REG_TIME":"2019-04-09 17:56:59","REG_CLIENT_ID":null,"UPT_ID":null,"UPT_IP":null,"UPT_YMD":"2019-04-09","UPT_TIME":"2019-04-09 17:56:59","UPT_CLIENT_ID":null,"DATA_STATUS":1},{"ID":"v79v01f3c102114ddf5be6bdf135b1abba2ed12dcaffb57eb861","CODE":"AD0000000491","FROM_USER_ID":0,"FROM_LAW_ID":0,"FROM_QA_ID":0,"TITLE":"其他个人出售非住房税率是多少？","QUERY_TITLE":null,"QUERY_LAW":",5971","QUERY_TAX":",3,","QUERY_SUBJECT":",2,","QUERY_INDUSTRY":null,"SEO_KEYWORD":"增值税,营改增","INTIME_KEYWORD":null,"AUTO_SEGS":"null","PUB_YMD":"2016-05-30","PUB_TIME":"2017-03-03 13:47:26","CONTENT":"答：根据《财政部国家税务总局关于全面推开营业税改征增值税试点的通知》（财税〔2016〕36号）规定：其他个人销售其取得（不含自建）的不动产（不含其购买的住房），应以取得的全部价款和价外费用减去该项不动产购置原价或者取得不动产时的作价后的余额为销售额，按照5%的征收率计算应纳税额。","SUMMARY":"答：根据《财政部 国家税务总局关于全面推开营业税改征增值税试点的通知》 （财税〔2016〕36号）规定：其他个人销售其取得（不含自建）的不动产（不含其购买的住房），应以取得的全部价款和价外费用减去该项不动产购置原价或者取得不动产时的作价后的余额为销售额，按照5%的征收率计算应纳税额。","IMG_FILE_URL":null,"REF":null,"WT":0,"TITLE_QTY":1,"LAW_QTY":1,"FILE_QTY":-1,"READ_QTY":24,"READ_QTY_STAT_TIME":"2026-05-23 22:10:10","ANSWER_STATUS":1,"HANDLE_STATUS":9,"PUB_STATUS":"9","FLUSH_TIME":"2016-12-31 00:30:05","SRC_NM":null,"SRC_URL":null,"IS_AI":null,"IS_FULL_SCREEN":0,"IS_CACHE":1,"IS_PUSH":0,"BATCH_UPDATE_TIME":"2022-06-26 06:53:52","OPEN_VIP_LVL":0,"AI_DOC_ID":null,"IDX":null,"REMARK":null,"REG_ID":null,"REG_IP":null,"REG_TIME":"2019-04-09 17:57:00","REG_CLIENT_ID":null,"UPT_ID":null,"UPT_IP":null,"UPT_YMD":"2019-04-09","UPT_TIME":"2019-04-09 17:57:00","UPT_CLIENT_ID":null,"DATA_STATUS":1},{"ID":"v7v019f3c102114ddf5bb2a068a2ad6569dcd12dcaffb57eb861","CODE":"AD0000000492","FROM_USER_ID":0,"FROM_LAW_ID":0,"FROM_QA_ID":0,"TITLE":"跨区提供的建筑服务，一般纳税人怎样在业务发生地预缴税款？","QUERY_TITLE":null,"QUERY_LAW":",5963","QUERY_TAX":",3,","QUERY_SUBJECT":",2,","QUERY_INDUSTRY":",1,","SEO_KEYWORD":"增值税,房地产,营改增","INTIME_KEYWORD":null,"AUTO_SEGS":"null","PUB_YMD":"2016-05-30","PUB_TIME":"2017-03-03 13:47:30","CONTENT":"\n\t\t\t\t\t根据《国家税务总局关于发布<纳税人跨县（市、区）提供建筑服务增值税征收管理暂行办法>的公告》(国家税务总局公告2016年第17号) 第四条规定：纳税人跨县（市、区）提供建筑服务，按照以下规定预缴税款：（一）一般纳税人跨县（市、区）提供建筑服务，适用一般计税方法计税的，以取得的全部价款和价外费用扣除支付的分包款后的余额，按照2％的预征率计算应预缴税款。（二）一般纳税人跨县（市、区）提供建筑服务，选择适用简易计税方法计税的，以取得的全部价款和价外费用扣除支付的分包款后的余额，按照3%的征收率计算应预缴税款。\n\t\t\t\t
\n\t\t\t\n\t答：根据《国家税务总局关于企业研究开发费用税前加计扣除政策有关问题的公告》(国家税务总局公告2015年第97号)规定，对享受加计扣除的研发费用按研发项目设置辅助账，准确归集核算当年可加计扣除的各项研发费用实际发生额。为引导企业准确核算，同时便于税务机关后续管理与核查，公告对允许加计扣除的研发费用项目设置了“研发支出”辅助账和“研发支出”辅助帐汇总表样式，企业在研发项目立项时参照样式设置研发支出辅助账，年末按样式填报“研发支出”辅助帐汇总表。\n
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\n\tUSHUI.NET®提示：根据《 国家税务总局关于进一步落实研发费用加计扣除政策有关问题的公告》 （ 国家税务总局公告2021年第28号）规定，\n
\n\n\t二、关于研发支出辅助账样式的问题
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\n（一）《国家税务总局关于企业研究开发费用税前加计扣除政策有关问题的公告》(2015年第97号，以下简称97号公告）发布的研发支出辅助账和研发支出辅助账汇总表样式（以下简称2015版研发支出辅助账样式）继续有效。另增设简化版研发支出辅助账和研发支出辅助账汇总表样式（以下简称2021版研发支出辅助账样式），具体样式及填写说明见附件。
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\n（二）企业按照研发项目设置辅助账时，可以自主选择使用2015版研发支出辅助账样式，或者2021版研发支出辅助账样式，也可以参照上述样式自行设计研发支出辅助账样式。
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\n企业自行设计的研发支出辅助账样式，应当包括2021版研发支出辅助账样式所列数据项，且逻辑关系一致，能准确归集允许加计扣除的研发费用。\n
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