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《国家税务总局江苏省税务局关于实行财产和行为税合并纳税申报的公告》的解读
来源:yabo-yabovip网站 发布时间: 2019-12-24 字体: [ ]

yaboWEIGUANCHELUOSHIDANGDESHIJIUDAHESHIJIUJIEERZHONG、SANZHONG、SIZHONG、WUZHONGQUANHUIJINGSHEN,SHENHUASHUIWUXITONG“FANGGUANFU”GAIGE,CHIXUYOUHUAYINGSHANGHUANJING,ANZHAO《SHUIWUZONGJUDENGSHISANBUMENGUANYUTUIJINNASHUIJIAOFEIBIANLIHUAGAIGEYOUHUASHUISHOUYINGSHANGHUANJINGRUOGANCUOSHIDETONGZHI》(SHUIZONGFA〔2020〕48HAO)YAOQIU,GUOJIASHUIWUZONGJUJUEDINGZAIJIANGSUSHENGKAIZHANCAICHANHEXINGWEISHUIHEBINGSHENBAOSHIDIANGONGZUO。XIANJIEDURUXIA:

yaboYI、SHENMESHICAICHANHEXINGWEISHUIHEBINGSHENBAO?

yaboCAICHANHEXINGWEISHUISHIXIANYOUSHUIZHONGZHONGCAICHANLEIHEXINGWEILEISHUIZHONGDETONGCHENG。CAICHANHEXINGWEISHUIHEBINGSHENBAO,TONGSUJIANGJIUSHI“JIANBINGSHENBAOBIAO,YIBIAOBAODUOSHUI”,NASHUIRENZAISHENBAODUOGESHUIFEIZHONGSHI,BUZAIDANDUSHIYONGFENSHUIZHONGSHENBAOBIAO,ERSHIZAIYIZHANGNASHUISHENBAOBIAOSHANGTONGSHISHENBAODUOGESHUIZHONG。DUINASHUIRENERYAN,KEJIANHUABAOSONGZILIAO、JIANSHAOSHENBAOCISHU、SUODUANBANSHUISHIJIAN。CICISHIDIANHEBINGSHENBAODESHUIZHONGFANWEIBAOKUOCHENGZHENTUDISHIYONGSHUI、FANGCHANSHUI、CHECHUANSHUI、YINHUASHUI、GENGDIZHANYONGSHUI、ZIYUANSHUI、TUDIZENGZHISHUI、QISHUI、HUANJINGBAOHUSHUI、YANYESHUI。

CHENGSHIWEIHUJIANSHESHUISHIZENGZHISHUI、XIAOFEISHUIDEFUJIASHUIZHONG,JIANGFENBIEYUZENGZHISHUI、XIAOFEISHUIHEBINGSHENBAO,BUNARUCAICHANHEXINGWEISHUIHEBINGSHENBAOFANWEI。

ER、WEISHENMEYAOSHIXINGHEBINGSHENBAO?

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SAN、ZENMEHEBINGSHENBAO?

NASHUISHENBAOSHI,GESHUITONGYICAIYONG《CAICHANXINGWEISHUINASHUISHENBAOBIAO》(YIXIAJIANCHENG“XINSHENBAOBIAO”)。XINSHENBAOBIAOYOUYIZHANGZHUBIAOHEYIZHANGJIANMIANSHUIFUBIAOZUCHENG,ZHUBIAOWEINASHUIQINGKUANG,FUBIAOWEISHENBAOXIANGSHOUDEGELEIJIANMIANSHUIQINGKUANG。NASHUISHENBAOQIAN,XUXIANWEIHUSHUIYUANXINXI。SHUIYUANXINXIMEIYOUBIANHUADE,QUERENWUBIANHUAHOUZHIJIEJINXINGNASHUISHENBAO;SHUIYUANXINXIYOUBIANHUADE,TONGGUOTIANBAO《SHUIYUANMINGXIBIAO》JINXINGSHUJUGENGXINWEIHUHOUZAIJINXINGNASHUISHENBAO。

yaboSI、ZENMETIGONGSHUIYUANXINXI?

SHUIYUANXINXISHICAICHANHEXINGWEISHUIGESHUIZHONGNASHUISHENBAOHEHOUXUGUANLIDEJICHUSHUJULAIYUAN,SHISHENGCHENGNASHUISHENBAOBIAODEZHUYAOYIJU。NASHUIRENTONGGUOTIANBAOSHUIYUANMINGXIBIAOTIGONGSHUIYUANXINXI。NASHUIRENJINJIUFASHENGNASHUIYIWUDESHUIZHONGTIANBAODUIYINGDESHUIYUANMINGXIBIAO。

yaboMEIGESHUIZHONGDESHUIYUANMINGXIBIAOGENJUGAISHUIZHONGDESHUIZHITEDIANSHEJI。DUIYUCHENGZHENTUDISHIYONGSHUI、FANGCHANSHUI、CHECHUANSHUIDENGWENDINGSHUIYUAN,KEYI“YICITIANBAO,ZHANGQIYOUXIAO”。LIRU,MOUQIYEANJIJIAONACHENGZHENTUDISHIYONGSHUI、FANGCHANSHUI,8YUE15RIGOURUCHANGFANG,JIASHEDANGJISHENBAOQIWEI10YUE1RIZHI10YUE20RI,ZEQIYEKEZAI8YUE15RIZHI10YUE20RIZHIJIANDERENYISHIKETIANXIECHENGZHENTUDISHIYONGSHUI、FANGCHANSHUISHUIYUANMINGXIBIAO,RANHOUSHENBAO,ZHIYAOCHANGFANGBUFASHENGZHUANRANG、SUNHUI,JIUKEYIYIZHISHIYONGGAISHUIYUANMINGXIBIAO。

WU、SUOSHEJISHUIZHONGSHIFOUBIXUYICIXINGSHENBAOWANBI?

HEBINGSHENBAOBUQIANGZHIYAOQIUYICIXINGSHENBAOQUANBUSHUIZHONG,NASHUIRENKEYIZIYOUXUANZEYICIXINGHUOFENBIESHENBAODANGQISHUIZHONG。LIRU,NASHUIREN7YUEYINGSHENBAOCHENGZHENTUDISHIYONGSHUI、FANGCHANSHUI、YINHUASHUIHEZIYUANSHUIDENG4GESHUIZHONG,7YUE5RISHENBAOSHIZHISHENBAOLECHENGZHENTUDISHIYONGSHUI、FANGCHANSHUI、YINHUASHUIDENG3GESHUIZHONG,YILOULEZIYUANSHUI,ZEKEZAISHENBAOQIJIESHUQIANDANDUSHENBAOZIYUANSHUI,BUYONGGENGZHENGCIQIANDESHENBAO。

yaboLIU、GESHUIZHONGNASHUIQIXIANBUYIZHINENGHEBINGSHENBAOMA?

BUTONGNASHUIQIXIANDECAICHANHEXINGWEISHUIGESHUIZHONGKEYIHEBINGSHENBAO。

yaboANQISHENBAODANNASHUIQIXIANBUTONGDESHUIZHONGKEYIHEBINGSHENBAO。LIRU,MOUQIYEANJIDUJIAONACHENGZHENTUDISHIYONGSHUI,ANYUEHUIZONGJIAONAYINHUASHUI,ZEZAI4YUEZHENGQINEI,GAIQIYEKEYIHEBINGSHENBAOYIJIDUCHENGZHENTUDISHIYONGSHUIHE3YUEFENYINHUASHUI。

yaboANQISHENBAOYUANCISHENBAODESHUIZHONGYEKEYIHEBINGSHENBAO。LIRU,MOUQIYEANJIDUJIAONACHENGZHENTUDISHIYONGSHUI,2021NIAN4YUE10RISHOUDAOZIRANZIYUANZHUGUANBUMENBANLIZHANYONGGENGDISHOUXUDESHUMIANTONGZHI,ZEZAI4YUEZHENGQINEI,GAIQIYEKEYIHEBINGSHENBAOYIJIDUCHENGZHENTUDISHIYONGSHUIHE4YUE10RIGENGDIZHANYONGSHUI。

yaboQI、HEBINGSHENBAODUIFANGDICHANJIAOYISHUISHOUSHENBAOYOUYINGXIANGMA?

MUQIAN,NASHUIRENZAIFANGDICHANJIAOYISHUISHOUSHENBAOSHIYIBANSHIYONGBUDONGCHANDENGJIBANSHUIGONGNENGMOKUAIZHONGDEZENGLIANGFANGJIAOYINASHUISHENBAOBIAO、CUNLIANGFANGJIAOYINASHUISHENBAOBIAO、TUDIJIAOYINASHUISHENBAOBIAO,HEBINGSHENBAOZENGZHISHUIJIFUJIASHUIFEI、SUODESHUI、YINHUASHUI、QISHUIDENG。CAICHANHEXINGWEISHUIHEBINGSHENBAOHOU,BUDONGCHANDENGJIBANSHUIYOUGUANSHENBAOBIAODANRENGKEYIJIXUSHIYONG。

yaboBA、SHENMESHIHOUKAISHIHEBINGSHENBAO?

yabo12YUE1RIQI,WOSHENGNASHUIRENSHENBAOJIAONACHENGZHENTUDISHIYONGSHUI、FANGCHANSHUI、CHECHUANSHUI、YINHUASHUI、GENGDIZHANYONGSHUI、ZIYUANSHUI、TUDIZENGZHISHUI、QISHUI、HUANJINGBAOHUSHUI、YANYESHUIZHONGYIGEHUODUOGESHUIZHONGSHI,SHIYONG《CAICHANHEXINGWEISHUINASHUISHENBAOBIAO》。

yaboJIU、HEBINGSHENBAOSHIXINGHOULAOSHENBAOBIAOHAIKEYISHIYONGMA?

SHIXINGCAICHANXINGWEISHUIHEBINGSHENBAOHOU,BUJINJINXINGLESHENBAOBIAODEGAIJIN,ERQIEDUIZHICHENGSHENBAODEXINXIXITONGHEDIANZISHUIWUJUJINXINGLEGONGNENGDIAOZHENGHEYOUHUA,YINCI,XIANGGUANSHUIZHONGYUANYOUSHENBAOBIAOBUZAISHIYONG。

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