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每日財(cái)稅匯(20181030)

來源: 正保會(huì)計(jì)網(wǎng)校 編輯: 2018/10/30 09:55:19  字體:

【每日財(cái)稅要聞】

1.《2018年會(huì)計(jì)信息質(zhì)量檢查公告》稱:財(cái)政部對在某金融機(jī)構(gòu)會(huì)計(jì)造假中負(fù)有審計(jì)責(zé)任的中興財(cái)光華進(jìn)行了嚴(yán)肅處理,對2名簽字注冊會(huì)計(jì)師給予暫停執(zhí)業(yè)6個(gè)月的行政處罰,并責(zé)令該所撤銷負(fù)有直接責(zé)任的衡水分所。

2.財(cái)政部發(fā)布2018年會(huì)計(jì)信息質(zhì)量檢查公告(第三十九號)。2017年各地共檢查企業(yè)及行政事業(yè)單位28,968戶,會(huì)計(jì)所1,529戶。

3.近日,京津冀三地稅務(wù)局在河北雄安新區(qū)舉行聯(lián)合稅收經(jīng)濟(jì)分析機(jī)制簽約儀式暨聯(lián)席會(huì)議。據(jù)了解,京津冀三地稅務(wù)局經(jīng)多次溝通協(xié)商,共同研究建立了京津冀聯(lián)合稅收經(jīng)濟(jì)分析機(jī)制。通過客觀分析京津冀協(xié)同發(fā)展的成效、量化分析三地產(chǎn)業(yè)融合狀況、比對分析稅收政策執(zhí)行的差異等,充分發(fā)揮稅收經(jīng)濟(jì)分析“導(dǎo)向標(biāo)”“參謀助手”和“放大鏡”的作用,研究提出更有利于京津冀協(xié)同發(fā)展的建議,更好地服務(wù)京津冀協(xié)同發(fā)展國家戰(zhàn)略。。

(以上信息主要來源財(cái)政部、中國稅務(wù)報(bào)網(wǎng)站)

【實(shí)務(wù)技巧】

1.一般納稅人轉(zhuǎn)登記為小規(guī)模納稅人之后,增值稅的申報(bào)期限如何確認(rèn)是按月申報(bào)還是按季申報(bào)?

一般納稅人轉(zhuǎn)登記小規(guī)模納稅人后,申報(bào)期限按照轉(zhuǎn)登記時(shí)小規(guī)模納稅人核定的納稅期限進(jìn)行申報(bào)。按照《國家稅務(wù)總局關(guān)于合理簡并納稅人申報(bào)繳稅次數(shù)的公告》(國家稅務(wù)總局公告2016年第6號)第一條規(guī)定,增值稅小規(guī)模納稅人繳納增值稅、消費(fèi)稅、文化事業(yè)建設(shè)費(fèi),以及隨增值稅、消費(fèi)稅附征的城市維護(hù)建設(shè)稅、教育費(fèi)附加等稅費(fèi),原則上實(shí)行按季申報(bào)。納稅人要求不實(shí)行按季申報(bào)的,由主管稅務(wù)機(jī)關(guān)根據(jù)其應(yīng)納稅額大小核定納稅期限。

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             

根據(jù)《國家稅務(wù)總局關(guān)于進(jìn)一步優(yōu)化辦理企業(yè)稅務(wù)注銷程序的通知》(稅總發(fā)〔2018〕149號)第一條規(guī)定,對向市場監(jiān)管部門申請簡易注銷的納稅人,符合下列情形之一的,可免予到稅務(wù)機(jī)關(guān)辦理清稅證明,直接向市場監(jiān)管部門申請辦理注銷登記。

(一)未辦理過涉稅事宜的;

(二)辦理過涉稅事宜但未領(lǐng)用發(fā)票、無欠稅(滯納金)及罰款的。

(以上信息來源:國家稅務(wù)總局北京市稅務(wù)局)

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