澳门广东会

NINHAO,HUANYINGLAIDAOHUACAIHUIJI

华财财税服务电话澳门广东会400-605-1919

小税种也可能引发大风险

时间:2020-09-01 编辑:华财会计

  常见风险点一:最新政策未关注

  MUQIAN,WOGUOGONGYOU18GESHUIZHONG,CHULESHEJISHUIKUANJIAODADEZENGZHISHUI、XIAOFEISHUI、QIYESUODESHUIHEGERENSUODESHUIWAI,QIYUSHUIKUANJINEXIANGDUIJIAOXIAODESHUIZHONG,BIRUFANGCHANSHUI、CHENGZHENTUDISHIYONGSHUI、GENGDIZHANYONGSHUI、ZIYUANSHUIHEYINHUASHUIDENG,JUNKEYICHENGZHIWEI“XIAOSHUIZHONG”。JINNIANLAI,WOGUOSHUISHOULIFABUFABUDUANJIAKUAIDETONGSHI,HAICHUTAILEYIXILIEJIANSHUIJIANGFEIZHENGCE,BUFENXIAOSHUIZHONGDEJUTIGUIDINGFASHENGBIANHUA。SHIWUZHONG,YIXIESHANGSHIGONGSIYOUYUBUZHONGSHIXIAOSHUIZHONGDEGUANLI,MEIYOUJISHIGUANZHUDAOZUIXINSHUISHOUZHENGCEBINGJUQIDIAOZHENGSHUIWUCHULI,YINFASHUIWUFENGXIAN。

  MOUNISHANGSHIGONGSIZAIQI《SHENQINGSHOUCIGONGKAIFAXINGAGUBINGSHANGSHIZHIBUCHONGFALVYIJIANSHU》ZHONGPILU,JINGJICHAJUJICHAFAXIAN,GONGSIWEIANZHAOGAISHENG《CHENGZHENTUDISHIYONGSHUISHISHIBANFA》YIJI《GUANYUDIAOZHENGSHICHENGQUCHENGZHENTUDISHIYONGSHUIDIDUANDENGJISHUIEBIAOZHUNDETONGZHI》DEZUIXINGUIDING,SHENBAOJIAONACHENGZHENTUDISHIYONGSHUI,SHAOSHENBAOSHUIKUAN76WANYUYUAN。XIAOSHUIZHONGSHEJIDEDIFANGXINGGUIDINGJIAODUO,JIANYISHANGSHIGONGSIJISHIGENJUDANGDIZUIXINZHENGCE,GENGXINZHENGCETIXI,QUEBAOZHUNQUESHENBAOJIAONASHUIKUAN。

  JINRIFABUDECHENGSHIWEIHUJIANSHESHUIFAHEQISHUIFA,DIAOZHENGLEBUFENGUIDING,JIANYISHANGSHIGONGSIYUYIGUANZHU。BIRU,NASHUIRENSHIJIJINGYINGDIWEICHENGSHI,DANZHUCEDIZAIZHEN,GENJUYIWANGZHENGCEGUIDING,SHENBAOJIAONACHENGSHIWEIHUJIANSHESHUISHIYINGSHIYONGZHUCEDIDESHUILV。DANSHI,GENJUCHENGSHIWEIHUJIANSHESHUIFA,NASHUIRENKESHIYONGQIZHUSUODIHUOZHEYUNASHUIRENSHENGCHANJINGYINGHUODONGXIANGGUANDEQITADIDIANDESHUILV,JUTIDIDIANYOUSHENG、ZIZHIQU、ZHIXIASHIQUEDING。TONGSHIXUYAOTIXINGDESHI,QISHUIFASHENGXIAOHOU,QISHUIDESHENBAOJIAOSHUIQIXIANFASHENGBIANHUA,BUZAISHINASHUIYIWUFASHENGZHIHOUDEGUIDINGSHIJIANNEI,ERSHIZAINASHUIRENBANLITUDI、FANGWUQUANSHUDENGJISHOUXUQIANSHENBAOJIAONA。

  常见风险点二:政策理解有偏差

  XIAOSHUIZHONGBUDANSHULIANGJIAODUO,ERQIEYUQITASHUIZHONGZHIJIANHAICUNZAIGUANLIANGUANXI,YIXIEXIAOSHUIZHONGJISHUIJICHUDEQUEDINGJIAOWEIFUZA,XUYAOQIYECAISHUIRENYUANZHUNQUELIJIEXIANGGUANZHENGCENEIRONG。SHIWUZHONG,BUFENSHANGSHIGONGSICAISHUIRENYUANZAILIJIEXIANGGUANZHENGCEGUIDINGSHIYOUPIANCHA,DAOZHISHUIKUANSHENBAOCUOWUDEQINGKUANGSHIYOUFASHENG。

澳门广东会  CENGYOULIANGJIASHANGSHIGONGSIXIANGJIFABUGONGGAOCHENG,ZAIJIUCHUKOUTUISHUIYEWUJIAOSHUIQINGKUANGZICHAZHONGFAXIAN,XIANGSHOUCHUKOUMIANDITUISHUIZHENGCEQIJIAN,YOUYUQIYECAISHUIRENYUANDUIXIANGGUANZHENGCELIJIEBUDAOWEI,MEIYOUGUIFANJITICHENGSHIWEIHUJIANSHESHUIHEJIAOYUFEIFUJIA,DAOZHIGAIQIYELIANXUDUONIANMEIYOUJIUMIANDIZENGZHISHUIBUFENJISUANJIAONACHENGSHIWEIHUJIANSHESHUIHEJIAOYUFEIFUJIA。JINGJISUAN,QIZHONGYIJIASHANGSHIGONGSIXUYAOBUJIAOSHUIKUANHEZHINAJIN6000DUOWANYUAN,LINGYIJIASHANGSHIGONGSIXUYAOBUJIAOSHUIKUANHEZHINAJIN3000DUOWANYUAN。

  MOUSHANGSHIGONGSIJINRIPILU,QINISHOUGOUDEBIAODEGONGSIZAISHENBAOFANGCHANSHUISHI,YIFANGCHANYUANZHIZUOWEIJISHUIJICHU。GENJU《CAIZHENGBUGUOJIASHUIWUZONGJUGUANYUANZHICANJIRENJIUYEDANWEICHENGZHENTUDISHIYONGSHUIDENGZHENGCEDETONGZHI》(CAISHUI〔2010〕121HAO),DUIANZHAOFANGCHANYUANZHIJISHUIDEFANGCHAN,WULUNHUIJISHANGRUHEHESUAN,FANGCHANYUANZHIJUNYINGBAOHANDIJIA。GONGGAOCHENG,YOUYUJINGBANRENYUANDUISHUISHOUFALVFAGUIDELIJIECUNZAIPIANCHA,ZHISHENBAOLEFANGCHANYUANZHI,WEIJIANGQUDETUDIDEJIAKUANJIRUFANGCHANYUANZHIYIBINGSHENBAOJIAONAQISHUI。ZUIZHONG,BIAODEGONGSIANGUIDINGZHONGXINJISUANBINGBUJIAOFANGCHANSHUI,TONGSHIJIAONAZHINAJIN16WANYUAN。

  DUICI,BIZHEJIANYISHANGSHIGONGSIQIANGHUASHUIWUGUANLITUANDUIJIANSHE,JIAQIANGDUICAIWURENYUANDEPEIXUN,TONGSHIDINGQIHUOBUDINGQIKAIZHANQIYENEIBUDESHUIWUHEGUIJIANCHA。ZAIDUISHUISHOUZHENGCEBAWOBUZHUNQUESHI,YINGDANGJISHIYUZHUGUANSHUIWUJIGUANLIANXI,BIMIANYINZHENGCELIJIEPIANCHAYINFASHUIWUFENGXIAN。

  常见风险点三:纳税申报有遗漏

澳门广东会  SHIWUZHONG,XIAOSHUIZHONGSHEJIDEJINETONGCHANGJIAOXIAO,SHANGSHIGONGSIRONGYICHUXIANYILOUSHENBAODEQINGKUANG,JIQIYEDAILAISHUIWUFENGXIAN。

澳门广东会  JINQI,MOUKEJILEISHANGSHIGONGSIZAI《FAXINGGUFENJIZHIFUXIANJINGOUMAIZICHANBINGMUJIPEITAOZIJINJIGUANLIANJIAOYIBAOGAOSHU(CAOAN)》ZHONGPILU,2018NIANYINWEIANGUIDINGJIUYIQIANNIANDUSHISHOUZIBENYUZIBENGONGJIZENGJIABUFENSHENBAOJIAONAYINHUASHUI,BEIZHUGUANSHUIWUJIGUANCHUYIXIANGYINGYINHUASHUISHUIKUAN50%DEFAKUAN,BUJIAOSHUIKUANBINGJIAONAFAKUANJIN3WANYUAN。

  BUJIUQIAN,MOUSHANGSHIGONGSIZAI2019NIANNIANBAOZHONGPILU,2019NIAN,QICHIGU35%DELIANYINGQIYEJIQIZIGONGSIANZHAODANGDISHUIWUJUYAOQIUBUJIAO2018NIANDUHUANJINGBAOHUSHUI。GAIGONGSIANZHAOQUANYIFAHESUANQICANGUGONGSISHOUYISHI,WEIBAOHANBUJIAODEHUANJINGBAOHUSHUIJINE,XUYAOJINXINGQIANQIHUIJICHACUOGENGZHENG,ZHUISUDIAOZHENG2018NIANTOUZISHOUYI,SHEJIJINE2611WANYUAN。HUANJINGBAOHUSHUIDESHENBAOJUYOUYIDINGDEZHUANYEXING,BIRUZAIQUEDINGYINGSHUIWURANWUZHONGLEI、JISUANYINGSHUIWURANWUSHULIANGDENGDOUJIAOWEIFUZA,DUICAIWURENYUANTICHUJIAOGAOYAOQIU。JIANYIXUYAOJIAONAHUANJINGBAOHUSHUIDESHANGSHIGONGSI,JIAQIANGYEWUBUMENYUCAISHUIBUMENDEGOUTONG,HEGUISHENBAOJIAONAHUANJINGBAOHUSHUI,BIYAOSHIKEXUNQIUZHUANYEFUWUJIGOUBANGZHU。

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