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关于《国家税务总局关于修订〈中华人民共和国企业所得税月(季)度预缴纳税申报表(A类,2018年版)〉等报表的公告》的解读
来源:yabo-yabovip网站 发布时间: 2019-07-23 字体: [ ]

JINRI,SHUIWUZONGJUFABU《GUOJIASHUIWUZONGJUGUANYUXIUDING〈ZHONGHUARENMINGONGHEGUOQIYESUODESHUIYUE(JI)DUYUJIAONASHUISHENBAOBIAO(ALEI,2018NIANBAN)〉DENGBAOBIAODEGONGGAO》(YIXIAJIANCHENG《GONGGAO》)。XIANJIEDURUXIA:

YI、XIUDINGBEIJING

WEIZHICHIXINGUANFEIYANYIQINGFANGKONGHEQIYEFUGONG、FUCHAN,ANZHAODANGZHONGYANG、GUOWUYUANDEJUECEBUSHU,2020NIAN2YUEYILAI,CAIZHENGBU、SHUIWUZONGJUHUITONGXIANGGUANBUMENFABULEYIQINGFANGKONGZHONGDIANBAOZHANGWUZISHENGCHANQIYEWEIKUODACHANNENGXINGOUZHIDEXIANGGUANSHEBEIYICIXINGKOUCHU、ZHICHIXINXINGGUANZHUANGBINGDUGANRANDEFEIYANYIQINGFANGKONGJUANZENGZHICHUQUANEKOUCHU、XIAOXINGWEILIQIYEYANHUANJIAONAQIYESUODESHUIDENGYIXILIEQIYESUODESHUIZHENGCE。TONGSHI,WEILUOSHIDANGZHONGYANG、GUOWUYUANGUANYUHAINANZIYOUMAOYIGANGJIANSHEDEYOUGUANJUECEBUSHU,CAIZHENGBUHUITONGSHUIWUZONGJUCHUTAILEHAINANZIYOUMAOYIGANGZIBENXINGZHICHUSHUIQIANKOUCHU、GULILEICHANYEQIYEJIANAN15%SHUILVZHENGSHOUQIYESUODESHUIDENGYOUHUIZHENGCE。WEIQUANMIANLUOSHISHANGSHUZHENGCE,SHUIWUZONGJUDUI《ZHONGHUARENMINGONGHEGUOQIYESUODESHUIYUE(JI)DUYUJIAONASHUISHENBAOBIAO(ALEI,2018NIANBAN)》HE《ZHONGHUARENMINGONGHEGUOQIYESUODESHUIYUE(JI)DUYUJIAOHENIANDUNASHUISHENBAOBIAO(BLEI,2018NIANBAN)》JINXINGLEXIUDING,BINGZHIFA《GONGGAO》。

ER、XIUDINGNEIRONG

yabo(YI)XIUDING《ZHONGHUARENMINGONGHEGUOQIYESUODESHUIYUE(JI)DUYUJIAONASHUISHENBAOBIAO(ALEI,2018NIANBAN)》

WEILUOSHIQIYESUODESHUIXIANGGUANZHENGCE,YOUHUATIANBAOKOUJING,DUI《ZHONGHUARENMINGONGHEGUOQIYESUODESHUIYUE(JI)DUYUJIAONASHUISHENBAOBIAO(ALEI)》(A200000)、《MIANSHUISHOURU、JIANJISHOURU、SUODEJIANMIANDENGYOUHUIMINGXIBIAO》(A201010)、《GUDINGZICHANJIASUZHEJIU(KOUCHU)YOUHUIMINGXIBIAO》(A201020)、《JIANMIANSUODESHUIYOUHUIMINGXIBIAO》(A201030)DEBUFENSHUJUXIANGJITIANBAOSHUOMINGJINXINGXIUDING。ZHUYAOXIUDINGNEIRONGRUXIA:

1.WEILUOSHIXIAOXINGWEILIQIYEYANHUANJIAONAQIYESUODESHUIZHENGCE,《ZHONGHUARENMINGONGHEGUOQIYESUODESHUIYUE(JI)DUYUJIAONASHUISHENBAOBIAO(ALEI)》(A200000)ZENGJIALINSHIXINGCIDIL15XING“JIAN: FUHETIAOJIANDEXIAOXINGWEILIQIYEYANHUANJIAONASUODESHUIE(SHIFOUYANHUANJIAONASUODESHUI□SHI□FOU)”,BINGMINGQUEXIANGGUANXINGCIDETIANBAOYAOQIU。

yabo2.WEILUOSHIZHICHIXINXINGGUANZHUANGBINGDUGANRANDEFEIYANYIQINGFANGKONGJUANZENGZHICHUQUANEKOUCHUZHENGCEHEFUPINJUANZENGZHICHUQUANEKOUCHUZHENGCE,《MIANSHUISHOURU、JIANJISHOURU、SUODEJIANMIANDENGYOUHUIMINGXIBIAO》(A201010)ZENGJIA“ZHICHIXINXINGGUANZHUANGBINGDUGANRANDEFEIYANYIQINGFANGKONGJUANZENGZHICHUQUANEKOUCHU”HE“FUPINJUANZENGZHICHUQUANEKOUCHU”XINGCI,BINGMINGQUEXIANGGUANXINGCIDETIANBAOYAOQIU。

yabo3.WEILUOSHIHAINANZIYOUMAOYIGANGZIBENXINGZHICHUKOUCHUZHENGCEHEYIQINGFANGKONGZHONGDIANBAOZHANGWUZISHENGCHANQIYESHEBEIYICIXINGKOUCHUZHENGCE,YISHIJIANGYUAN《GUDINGZICHANJIASUZHEJIU(KOUCHU)YOUHUIMINGXIBIAO》(A201020)MINGCHENGXIUGAIWEI《ZICHANJIASUZHEJIU、TANXIAO(KOUCHU)YOUHUIMINGXIBIAO》(A201020);ERSHIZENGJIA“HAINANZIYOUMAOYIGANGQIYEGUDINGZICHANJIASUZHEJIU”“HAINANZIYOUMAOYIGANGQIYEWUXINGZICHANJIASUTANXIAO”“HAINANZIYOUMAOYIGANGQIYEGUDINGZICHANYICIXINGKOUCHU”“HAINANZIYOUMAOYIGANGQIYEWUXINGZICHANYICIXINGKOUCHU”“YIQINGFANGKONGZHONGDIANBAOZHANGWUZISHENGCHANQIYEDANJIA500WANYUANYISHANGSHEBEIYICIXINGKOUCHU”DENGXINGCI,BINGMINGQUEXIANGGUANXINGCIDETIANBAOYAOQIU。

4.WEILUOSHIHAINANZIYOUMAOYIGANGGULILEIQIYEJIANAN15%SHUILVZHENGSHOUQIYESUODESHUIZHENGCE,ZAI《JIANMIANSUODESHUIYOUHUIMINGXIBIAO》(A201030)DIERSHIBAXIANG“QITA”XIANGMUXIAZENGJIALE“HAINANZIYOUMAOYIGANGDEGULILEICHANYEQIYEJIANAN15%SHUILVZHENGSHOUQIYESUODESHUI”XINGCI,BINGMINGQUEXIANGGUANXINGCIDETIANBAOYAOQIU。

5.WEIYOUHUATIANBAOKOUJING,JIANG《ZHONGHUARENMINGONGHEGUOQIYESUODESHUIYUE(JI)DUYUJIAONASHUISHENBAOBIAO(ALEI)》(A200000)“ANJIDUTIANBAOXINXI”BUFENQIANYI,BINGKUOCHONG“CONGYERENSHU”HE“ZICHANZONGE”LANCI,LIESHIDIYIJIDUZHISHUIKUANSUOSHUJIDUDEGEJIDUJICHUZHI、JIMOZHI、JIDUPINGJUNZHI,FANGBIANNASHUIRENZAISHENBAOSHIXIUZHENGZHIQIANJIDUDECUOBAOSHUJU。

(ER)XIUDING《ZHONGHUARENMINGONGHEGUOQIYESUODESHUIYUE(JI)DUYUJIAOHENIANDUNASHUISHENBAOBIAO(BLEI,2018NIANBAN)》

WEILUOSHIQIYESUODESHUIXIANGGUANZHENGCE,YOUHUATIANBAOKOUJING,DUI《ZHONGHUARENMINGONGHEGUOQIYESUODESHUIYUE(JI)DUYUJIAOHENIANDUNASHUISHENBAOBIAO(BLEI,2018NIANBAN)》DEBUFENSHUJUXIANGJITIANBAOSHUOMINGJINXINGXIUDING。ZHUYAOXIUDINGNEIRONGRUXIA:

yabo1.WEILUOSHI“XIAOXINGWEILIQIYEYANHUANJIAONAQIYESUODESHUI”ZHENGCE,ZENGJIALINSHIXINGCIDIL19XING“JIAN: FUHETIAOJIANDEXIAOXINGWEILIQIYEYANHUANJIAONASUODESHUIE(SHIFOUYANHUANJIAONASUODESHUI□SHI□FOU)”,BINGMINGQUEXIANGGUANXINGCIDETIANBAOYAOQIU。

2.WEIYOUHUATIANBAOKOUJING,JIANG“ANJIDUTIANBAOXINXI”“ANNIANDUTIANBAOXINXI”BUFENQIANYI,BINGKUOCHONG“CONGYERENSHU”HE“ZICHANZONGE”LANCI,LIESHIDIYIJIDUZHISHUIKUANSUOSHUJIDUDEGEJIDUJICHUZHI、JIMOZHI、JIDUPINGJUNZHI,FANGBIANNASHUIRENZAISHENBAOSHIXIUZHENGZHIQIANJIDUDECUOBAOSHUJU。

SAN、SHISHISHIJIAN

yabo《GONGGAO》ZI2020NIAN7YUE1RIQISHIXING。SHIXINGANYUEYUJIAODEJUMINQIYE,ZI2020NIAN6YUEFENSHENBAOSUOSHUQIKAISHISHIYONGXIUDINGHOUDENASHUISHENBAOBIAO;SHIXINGANJIYUJIAODEJUMINQIYE,ZI2020NIANDI2JIDUSHENBAOSUOSHUQIKAISHISHIYONGXIUDINGHOUDENASHUISHENBAOBIAO。

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