yabo

关于《国家税务总局关于支持新型冠状病毒肺炎疫情防控有关税收征收管理事项的公告》的解读
来源:yabo-yabovip网站 发布时间: 2019-03-24 字体: [ ]

yaboYI、ZHIDING《GONGGAO》DEBEIJING

yaboWEISHENRUGUANCHEXIJINPINGZONGSHUJIGUANYUXINXINGGUANZHUANGBINGDUFEIYANYIQINGFANGKONGGONGZUODEYIXILIEZHONGYAOZHISHIJINGSHENHEDANGZHONGYANG、GUOWUYUANJUECEBUSHU,JINYIBULUOSHIHAOZHICHIXINGUANBINGDUGANRANDEFEIYANYIQINGFANGKONGSHUISHOUZHENGCE,MINGQUEXIANGGUANSHUISHOUZHENGSHOUGUANLISHIXIANG,JIANBIANZHENGGUANLIUCHENG,ZHIFABENGONGGAO。

yaboER、《GONGGAO》ZHUYAONEIRONGJIEDU

yabo(YI)SHIYONGZENGZHISHUIZENGLIANGLIUDITUISHUIDEYIQINGFANGKONGZHONGDIANBAOZHANGWUZISHENGCHANQIYE,RUHEBANLILIUDITUISHUI?

DA: WEIYOUHUAYIQINGFANGKONGZHONGDIANBAOZHANGWUZISHENGCHANQIYESHENQINGBANLILIUDITUISHUILIUCHENG,JIANQINGNASHUIRENBANSHUIFUDAN,《GONGGAO》MINGQUE,ANZHAO《CAIZHENGBUSHUIWUZONGJUGUANYUZHICHIXINXINGGUANZHUANGBINGDUFEIYANYIQINGFANGKONGYOUGUANSHUISHOUZHENGCEDEGONGGAO》(2020NIANDI8HAO,YIXIAJIANCHENG“8HAOGONGGAO”)GUIDINGBANLILIUDITUISHUIDEYIQINGFANGKONGZHONGDIANBAOZHANGWUZISHENGCHANQIYE,YINGZAIZENGZHISHUINASHUISHENBAOQINEIWANCHENGBENQIZENGZHISHUINASHUISHENBAOHOU,XIANGZHUGUANSHUIWUJIGUANSHENQINGTUIHAIZENGLIANGLIUDISHUIE。

yabo(ER)ZAIKANGJIYIQINGQIJIAN,NASHUIRENGENJU8HAOGONGGAOHE《CAIZHENGBUSHUIWUZONGJUGUANYUZHICHIXINXINGGUANZHUANGBINGDUFEIYANYIQINGFANGKONGYOUGUANJUANZENGSHUISHOUZHENGCEDEGONGGAO》(2020NIANDI9HAO,YIXIAJIANCHENG“9HAOGONGGAO”)KEYIXIANGSHOUMIANZHENGZENGZHISHUI、XIAOFEISHUIYOUHUIZHENGCEDE,SHIFOUXUYAOBANLIBEIANSHOUXU,YINGGAIRUHEXIANGSHOUMIANSHUIYOUHUIZHENGCE?

DA: ANZHAO“FANGGUANFU”GAIGEYAOQIU,WEIQIESHIJIANQINGNASHUIRENFUDAN,GONGGAOMINGQUE,NASHUIRENANZHAO8HAOGONGGAOHE9HAOGONGGAOGUIDING,XIANGSHOUZENGZHISHUI、XIAOFEISHUIMIANSHUIYOUHUIDE,WUXUBANLIYOUGUANMIANSHUIBEIANSHOUXU,ZHIXUZIZHUJINXINGZENGZHISHUI、XIAOFEISHUIMIANSHUISHENBAO,BINGJIANGXIANGGUANZHENGMINGCAILIAOLIUCUNBEICHAJIKE。

yabo(SAN)NASHUIRENFASHENGFUHE8HAOGONGGAOHE9HAOGONGGAOGUIDINGDEMIANZHENGZENGZHISHUIXINGWEI,ZAIKAIJUFAPIAOSHIYINGDANGZHUYINAXIESHIXIANG?

DA: 《ZHONGHUARENMINGONGHEGUOZENGZHISHUIZANXINGTIAOLI》DIERSHIYITIAOGUIDING,NASHUIRENFASHENGYINGSHUIXIAOSHOUXINGWEISHIYONGMIANSHUIGUIDINGDE,BUDEKAIJUZENGZHISHUIZHUANYONGFAPIAO。JUCI,NASHUIRENFASHENGFUHE8HAOGONGGAOHE9HAOGONGGAOGUIDINGDEMIANZHENGZENGZHISHUIXINGWEIDE,BUDEKAIJUZENGZHISHUIZHUANYONGFAPIAO,DANSHIKEYISHIQINGKUANGKAIJUBUTONGLEIXINGDEPUTONGFAPIAO。XUYAOSHUOMINGDESHI,NASHUIRENKAIJUZENGZHISHUIPUTONGFAPIAO、JIDONGCHEXIAOSHOUTONGYIFAPIAODENGZHUMINGSHUILVHUOZHENGSHOULVLANCIDEPUTONGFAPIAOSHI,YINGDANGZAISHUILVHUOZHENGSHOULVLANCITIANXIE“MIANSHUI”ZIYANG。

NASHUIRENFASHENGFUHE8HAOGONGGAOHE9HAOGONGGAOGUIDINGDEMIANZHENGZENGZHISHUIXINGWEI,ZAIYIQINGFANGKONGQIJIANYIJINGKAIJUZENGZHISHUIZHUANYONGFAPIAODE,YINGDANGJISHIKAIJUDUIYINGHONGZIFAPIAOHUOZUOFEIYUANFAPIAO,ZAIANGUIDINGSHIYONGMIANZHENGZENGZHISHUIZHENGCE。TONGSHI,KAOLVDAOZAIYIQINGFANGKONGQIJIAN,BUFENNASHUIRENZAIKAIJUHONGZIZENGZHISHUIZHUANYONGFAPIAOSHI,KENENGHUIYUDAOYUJIESHOUFAPIAOFANGGOUTONGBUBIANERWEINENGJISHIKAIJUDETESHUQINGKUANG,《GONGGAO》ZHONGMINGQUENASHUIRENKEYIXIANSHIYONGMIANZHENGZENGZHISHUIZHENGCE,SUIHOUZAIANGUIDINGKAIJUDUIYINGHONGZIFAPIAO,KAIJUQIXIANWEIXIANGGUANMIANZHENGZENGZHISHUIZHENGCEZHIXINGDAOQIHOU1GEYUENEI。

(SI)NASHUIRENFASHENGFUHE8HAOGONGGAOHE9HAOGONGGAOGUIDINGDEMIANZHENGZENGZHISHUIXINGWEIRUHESHENBAO?

DA: NASHUIRENZAIBANLIZENGZHISHUINASHUISHENBAOSHI,JIANGSHIYONGMIANSHUIZHENGCEDEXIAOSHOUEHEMIANSHUIEDENGSHENBAOSHUJU,TIANXIEZAIZENGZHISHUINASHUISHENBAOBIAOJI《ZENGZHISHUIJIANMIANSHUISHENBAOMINGXIBIAO》XIANGYINGLANCI。

yabo(WU)NASHUIRENFASHENGFUHE9HAOGONGGAOGUIDINGDEMIANZHENGXIAOFEISHUIXINGWEIRUHESHENBAO?

yaboDA: NASHUIRENFASHENGFUHE9HAOGONGGAOGUIDINGDEMIANZHENGXIAOFEISHUIXINGWEI,ZAIBANLIXIAOFEISHUINASHUISHENBAOSHI,YINGTIANXIEXIAOFEISHUINASHUISHENBAOBIAOJI《BENQIJIAN(MIAN)SHUIEMINGXIBIAO》XIANGYINGLANCI。

(LIU)ZAIBENGONGGAOFABUQIAN,NASHUIRENYIJINXINGZENGZHISHUI、XIAOFEISHUINASHUISHENBAODERUHECHULI?

yaboDA: ZAIBENGONGGAOFABUQIAN,NASHUIRENYIJIANGSHIYONGMIANSHUIZHENGCEDEXIAOSHOUE、XIAOSHOUSHULIANG,ANZHAOZHENGSHUIXIAOSHOUE、XIAOSHOUSHULIANGJINXINGZENGZHISHUI、XIAOFEISHUINASHUISHENBAODE,KEYIXUANZEGENGZHENGDANGQISHENBAOHUOZHEZAIXIAQISHENBAOSHIDIAOZHENG。YIZHENGDEANSHANGSHUGUIDINGYINGYUMIANZHENGDEZENGZHISHUI、XIAOFEISHUISHUIKUAN,KEYIYUYITUIHAIHUOZHEFENBIEDIJIANNASHUIRENYIHOUYUEFENYINGJIAONADEZENGZHISHUI、XIAOFEISHUISHUIKUAN。

yabo(QI)ZAIKANGJIYIQINGQIJIAN,NASHUIRENYINGGAIRUHEJINXINGCHUKOUTUI(MIAN)SHUIBEIANJIBEIANBIANGENGSHENQING?

DA: WEIJIANGDIYIQINGCHUANBOFENGXIAN,JIANQINGNASHUIRENFUDAN,《GONGGAO》MINGQUE,YIQINGFANGKONGQIJIAN,NASHUIRENTONGGUODIANZISHUIWUJUHUOZHEBIAOZHUNBANGUOJIMAOYI“DANYICHUANGKOU”CHUKOUTUISHUIPINGTAIDENGTIJIAODIANZISHUJU,JIKESHENQINGBANLICHUKOUTUI(MIAN)SHUIBEIANJIBEIANBIANGENG。SHUIWUJIGUANSHENHEDIANZISHUJUWUWUHOU,JIKEWEINASHUIRENBANLIBEIANHUOBEIANBIANGENG。

(BA)ZAIKANGJIYIQINGQIJIAN,NASHUIRENYINGGAIRUHESHENQINGKAIJUCHUKOUTUI(MIAN)SHUIXIANGGUANZHENGMING?

DA: WEIJIANGDIYIQINGCHUANBOFENGXIAN,JIANQINGNASHUIRENFUDAN,《GONGGAO》MINGQUE,YIQINGFANGKONGQIJIAN,NASHUIRENTONGGUODIANZISHUIWUJUHUOZHEBIAOZHUNBANGUOJIMAOYI“DANYICHUANGKOU”CHUKOUTUISHUIPINGTAIDENGTIJIAODIANZISHUJU,JIKESHENQINGKAIJUCHUKOUTUI(MIAN)SHUIXIANGGUANZHENGMING。SHUIWUJIGUANSHENHEDIANZISHUJUWUWUHOU,JIKEWEINASHUIRENKAIJUXIANGGUANZHENGMING。

yabo(JIU)ZAIKANGJIYIQINGQIJIAN,WEISHISHICHUKOUTUI(MIAN)SHUIWUZHIHUASHENBAODENASHUIRENYINGGAIRUHEJINXINGCHUKOUTUI(MIAN)SHUISHENBAO?

DA: YIQINGFANGKONGQIJIAN,SUOYOUNASHUIRENDESUOYOUCHUKOUHUOWULAOWU、KUAJINGYINGSHUIXINGWEI(BAOKUOSILEICHUKOUQIYE、FASHENGKUAJINGYINGSHUIXINGWEIDENG),JUNKETONGGUODIANZISHUIWUJUHUOZHEBIAOZHUNBANGUOJIMAOYI“DANYICHUANGKOU”CHUKOUTUISHUIPINGTAIDENGTIJIAODIANZISHUJU,JIKEJINXINGCHUKOUTUI(MIAN)SHUISHENBAO,ZANWUXUBAOSONGXIANGGUANZHIZHIZILIAO。SHUIWUJIGUANSHENHEDIANZISHUJUWUWENTI,QIEBUCUNZAISHEXIANPIANQUCHUKOUTUISHUIDENGYIDIANDE,JIKEANGUIDINGWEINASHUIRENBANLITUI(MIAN)SHUI。

(SHI)YIQINGFANGKONGQIJIAN,NASHUIRENCAIYONG“FEIJIECHUSHI”FANGSHISHENQINGCHUKOUTUI(MIAN)SHUIBEIANJIBEIANBIANGENG、ZHENGMINGKAIJUHETUI(MIAN)SHUISHENBAODE,BENYINGBAOSONGDEXIANGGUANZHIZHIZILIAOYINGDANGRUHECHULI?

yaboDA: YIQINGFANGKONGQIJIAN,NASHUIRENTONGGUO“FEIJIECHUSHI”FANGSHISHENBAOBANLICHUKOUTUI(MIAN)SHUIXIANGGUANSHIXIANGDE,KEZANBUTIGONGXIANGGUANZHIZHIZILIAO。DUIYUANZHAOXIANXINGGUIDINGYINGBAOSONGDEXIANGGUANZHIZHIZILIAO,NASHUIRENYINGTUOSHANLIUCUN,DAIYIQINGJIESHUHOUBUBAOJISHUIWUJIGUAN,SHUIWUJIGUANYUYIFUHE。

(SHIYI)YINYIQINGYINGXIANG,NASHUIRENWUFAZAIGUIDINGQIXIANNEIBANLICHUKOUTUI(MIAN)SHUISHENBAO、ZHENGMINGKAIJU、CHUKOUSHOUHUIDENGSHIXIANGDE,YINGDANGRUHECHULI?

yaboDA: NASHUIRENSHOUYIQINGYINGXIANG,WUFAZAIGUIDINGQIXIANNEIBANLICHUKOUTUI(MIAN)SHUISHENBAO、ZHENGMINGKAIJU、CHUKOUSHOUHUIDENGSHIXIANGDE,KEYIGENJU《CAIZHENGBU?SHUIWUZONGJUGUANYUMINGQUEGUOYOUNONGYONGDICHUZUDENGZENGZHISHUIZHENGCEDEGONGGAO》(2020NIANDI2HAO)DEYOUGUANGUIDING,DAISHOUQITUI(MIAN)SHUIPINGZHENG、XIANGGUANDIANZIXINXIHUOZHESHOUHUIHOU,JIKESHENBAOBANLIXIANGGUANSHIXIANG。

(SHIER)QIYEGENJU8HAOGONGGAODIYITIAOGUIDING,XIANGSHOUYICIXINGJIRUDANGQICHENGBENFEIYONGQIYESUODESHUISHUIQIANKOUCHUZHENGCE,YINGDANGZHUYINAXIESHIXIANG?

yaboDA: KAOLVDAOCICICHUTAIDEYIQINGFANGKONGZHONGDIANBAOZHANGWUZISHENGCHANQIYEWEIKUODACHANNENGXINGOUZHIDEXIANGGUANSHEBEIYICIXINGKOUCHUZHENGCEYUDANWEIJIAZHIBUCHAOGUO500WANYUANDESHEBEI、QIJUYICIXINGKOUCHUZHENGCEDEYOUHUIFANGSHIYIZHI,WEIBIANYUNASHUIRENZHUNQUELIJIE、XIANGSHOUZHENGCE,JIANGDINASHUIRENXIANGSHOUYOUHUIDECHENGBEN,《GONGGAO》MINGQUEYIQINGFANGKONGZHONGDIANBAOZHANGWUZISHENGCHANQIYEWEIKUODACHANNENGXINGOUZHIDEXIANGGUANSHEBEIYICIXINGKOUCHUZHENGCECANZHAODANWEIJIAZHIBUCHAOGUO500WANYUANDESHEBEI、QIJUYICIXINGKOUCHUZHENGCEDEGUANLIGUIDINGZHIXING,SHILIANGZHEDEGUANLIYAOQIUBAOCHIYIZHI,JUTIWEI: YISHIANZHAO《GUOJIASHUIWUZONGJUGUANYUFABUXIUDINGHOUDE〈QIYESUODESHUIYOUHUIZHENGCESHIXIANGBANLIBANFA〉DEGONGGAO》(2018NIANDI23HAO)DEGUIDING,CAIQU“ZIXINGPANBIE、SHENBAOXIANGSHOU、XIANGGUANZILIAOLIUCUNBEICHA”DEBANLIFANGSHI;ERSHIZHUYAOLIUCUNBEICHAZILIAOBAOKUOYOUGUANGUDINGZICHANGOUJINSHIDIANDEZILIAO、GUDINGZICHANJIZHANGPINGZHENG、HESUANYOUGUANZICHANSHUIWUCHULIYUHUIJICHULICHAYIDETAIZHANGSANLEIZILIAO。

QIYEXIANGSHOUKUODACHANNENGXINGOUZHIDEXIANGGUANSHEBEIYICIXINGJIRUDANGQICHENGBENFEIYONGZAIQIYESUODESHUISHUIQIANKOUCHUZHENGCEDE,YUE(JI)DUYUJIAOSHENBAOSHIYINGZAI《GUDINGZICHANJIASUZHEJIU(KOUCHU)YOUHUIMINGXIBIAO》(A201020)DI4XING“ER、GUDINGZICHANYICIXINGKOUCHU”TIANBAOXIANGGUANQINGKUANG;NIANDUNASHUISHENBAOSHIYINGZAI《ZICHANZHEJIU、TANXIAOJINASHUIDIAOZHENGMINGXIBIAO》(A105080)DI10XING“(SAN)GUDINGZICHANYICIXINGKOUCHU”TIANBAOXIANGGUANQINGKUANG。

(SHISAN)QIYESHIYONGSHOUYIQINGYINGXIANGJIAODADEKUNNANXINGYEQIYE2020NIANDUFASHENGDEKUISUNZUIZHANGJIEZHUANNIANXIANYANZHANGZHI8NIANDEZHENGCESHI,XUYAOZHUYISHENME?

yaboDA: GENJU8HAOGONGGAODEGUIDING,SHOUYIQINGYINGXIANGJIAODADEKUNNANXINGYEQIYE2020NIANDUFASHENGDEKUISUN,ZUIZHANGJIEZHUANNIANXIANYOU5NIANYANZHANGZHI8NIAN。

KUNNANXINGYEQIYE,BAOKUOJIAOTONGYUNSHU、CANYIN、ZHUSU、LVYOU(ZHILVXINGSHEJIXIANGGUANFUWU、YOULANJINGQUGUANLILIANGLEI)SIDALEI,JUTIPANDUANBIAOZHUNANZHAOXIANXING《GUOMINJINGJIXINGYEFENLEI》ZHIXING。KUNNANXINGYEQIYE2020NIANDUZHUYINGYEWUSHOURUZHANDANGNIANSHOURUZONGEKOUCHUBUZHENGSHUISHOURUHETOUZISHOUYIHOUYUEDEBILI,YINGZAI50%YISHANG。

NASHUIRENYINGZIXINGPANDUANSHIFOUSHUYUKUNNANXINGYEQIYE,QIEZHUYINGYEWUSHOURUZHANBIFUHEYAOQIU。2020NIANDUFASHENGKUISUNXIANGSHOUKUISUNJIEZHUANNIANXIANYOU5NIANYANZHANGZHI8NIANZHENGCEDE,YINGZAI2020NIANDUQIYESUODESHUIHUISUANQINGJIAOSHI,TONGGUODIANZISHUIWUJUTIJIAO《SHIYONGYANZHANGKUISUNJIEZHUANNIANXIANZHENGCESHENGMING》(YIXIAJIANCHENG《SHENGMING》)。NASHUIRENYINGZAI《SHENGMING》TIANRUNASHUIRENMINGCHENG、NASHUIRENSHIBIEHAO(TONGYISHEHUIXINYONGDAIMA)、SUOSHUDEJUTIXINGYESANXIANGXINXI,BINGDUIQIFUHEZHENGCEGUIDING、ZHUYINGYEWUSHOURUZHANBIFUHEYAOQIU、GOUXUANDESUOSHUKUNNANXINGYEDENGXINXIDEZHENSHIXING、ZHUNQUEXING、WANZHENGXINGFUZE。

yabo(SHISI)QIYEHEGERENRUHEXIANGSHOUZHICHIXINXINGGUANZHUANGBINGDUFEIYANYIQINGFANGKONGYOUGUANJUANZENGSUODESHUISHUIQIANKOUCHUZHENGCE?

DA: 1.GUANYUQIYEJUANZENGKOUCHUWENTI

QIYEGENJU9HAOGONGGAOGUIDINGXIANGSHOUQUANESHUIQIANKOUCHUZHENGCESHI,FANTONGGUOGONGYIXINGSHEHUIZUZHIHUOZHEXIANJIYISHANGRENMINZHENGFUJIQIBUMENDENGGUOJIAJIGUAN,JUANZENGYONGYUYINGDUIXINGUANFEIYANYIQINGDEXIANJINHEWUPINDE,YINGJISHIYAOQIUDUIFANGKAIJUGONGYISHIYEJUANZENGPIAOJU,ZAIPIAOJUZHONGZHUMINGXIANGGUANYIQINGFANGKONGJUANZENGSHIXIANG。GAIJUANZENGPIAOJUYOUQIYETUOSHANBAOGUAN、ZIXINGLIUCUN。

FANZHIJIEXIANGCHENGDANYIQINGFANGZHIRENWUDEYIYUANJUANZENGYONGYUYINGDUIXINGUANFEIYANYIQINGDEWUPINDE,YINGTUOSHANBAOGUAN、ZIXINGLIUCUNDUIFANGKAIJUDEJUANZENGJIESHOUHAN。

2.GUANYUGERENJUANZENGKOUCHUWENTI

GERENGENJU9HAOGONGGAOGUIDINGXIANGSHOUQUANESHUIQIANKOUCHUZHENGCESHI,YINGDANGANZHAO《CAIZHENGBU?SHUIWUZONGJUGUANYUGONGYICISHANSHIYEJUANZENGGERENSUODESHUIZHENGCEDEGONGGAO》(2019NIANDI99HAO)GUIDINGBANLISHUIQIANKOUCHU。QIZHONG,GERENZHIJIEXIANGCHENGDANYIQINGFANGZHIRENWUDEYIYUANJUANZENGYONGYUYINGDUIXINGUANFEIYANYIQINGDEWUPIN,ZAIBANLIGERENSUODESHUISHUIQIANKOUCHUSHI,XUZAI《GERENSUODESHUIGONGYICISHANSHIYEJUANZENGKOUCHUMINGXIBIAO》BEIZHULANZHUMING“ZHIJIEJUANZENG”。

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