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2020年“零申报”标准,这个月照此执行!     
浏览 201  ·  2020-01-15 11:25:04 · 收藏
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【标签】 法规  
【来源】 桃园慧客

<p class="MsoNormal"> <span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">企业在初创期,经常会遇到</span><span lang="EN-US">&nbsp;&ldquo;</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma;mso-hansi-font-family: Tahoma">零申报</span><span lang="EN-US">&rdquo;</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;; mso-ascii-font-family:Tahoma;mso-hansi-font-family:Tahoma">的情况!会计在日常处理中,也对零申报有些模糊不清!今天就一起认识一下零申报!</span><span lang="EN-US">&nbsp;</span></p> <p class="MsoNormal"> <span lang="EN-US"><!--[if gte vml 1]><v:shapetype id="_x0000_t75" coordsize="21600,21600" o:spt="75" o:preferrelative="t" path="m@4@5l@4@11@9@11@9@5xe" filled="f" stroked="f"> <v:stroke joinstyle="miter"/> <v:formulas> <v:f eqn="if lineDrawn pixelLineWidth 0"/> <v:f eqn="sum @0 1 0"/> <v:f eqn="sum 0 0 @1"/> <v:f eqn="prod @2 1 2"/> <v:f eqn="prod @3 21600 pixelWidth"/> <v:f eqn="prod @3 21600 pixelHeight"/> <v:f eqn="sum @0 0 1"/> <v:f eqn="prod @6 1 2"/> <v:f eqn="prod @7 21600 pixelWidth"/> <v:f eqn="sum @8 21600 0"/> <v:f eqn="prod @7 21600 pixelHeight"/> <v:f eqn="sum @10 21600 0"/> </v:formulas> <v:path o:extrusionok="f" gradientshapeok="t" o:connecttype="rect"/> <o:lock v:ext="edit" aspectratio="t"/> </v:shapetype><v:shape id="图片_x0020_1" o:spid="_x0000_i1025" type="#_x0000_t75" alt="https://mmbiz.qpic.cn/mmbiz_png/FkEbUSAvsvZibnwWBiaxYUBcnOdicvyibChHE01zZfMkIp6phhjDHlibicXpEUgpPs4noRgyPDyaVfcZCwzszfrsINvg/640?wx_fmt=png" style='width:14.25pt;height:13.5pt;visibility:visible;mso-wrap-style:square'> <v:imagedata src="file:///C:\Users\ADMINI~1\AppData\Local\Temp\msohtmlclip1\01\clip_image001.png" o:title="640?wx_fmt=png"/> </v:shape><![endif]--><!--[if !vml]--><!--[endif]--></span></p> <p class="MsoNormal"> <strong><span lang="EN-US">01</span><span style="font-family: 微软雅黑, sans-serif;">如何判断自己所在的企业是否可以零申报呢?</span></strong></p> <p class="MsoNormal"> <span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma; mso-hansi-font-family:Tahoma">关于</span><span lang="EN-US">2019</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma;mso-hansi-font-family: Tahoma">年企业是否可以做零申报处理的判断标准!税务局是这样规定的:</span><br /> <span lang="EN-US">1</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">、增值税零申报:小规模纳税人应税收入为</span><span lang="EN-US">0</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">,一般纳税人当期无销项税额,且无进项税额。</span><br /> <span lang="EN-US">2</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">、企业所得税零申报:纳税人当期未经营,收入</span><span lang="EN-US">/</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">成本基本为</span><span lang="EN-US">0</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma;mso-hansi-font-family: Tahoma">。</span><br /> <span lang="EN-US">3</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">、其他税种零申报:计税依据为</span><span lang="EN-US">0</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma;mso-hansi-font-family: Tahoma">时。</span><br /> <span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma; mso-hansi-font-family:Tahoma">简单地说就是:在纳税申报所属期内,收入、成本和费用均为</span><span lang="EN-US">0</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">,企业才能零申报。</span><br /> &nbsp;</p> <p class="MsoNormal"> <strong><span lang="EN-US">02</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">零申报</span><span lang="EN-US">2</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma;mso-hansi-font-family: Tahoma">大误区</span></strong><br /> <span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma; mso-hansi-font-family:Tahoma">误区一:长期亏损的企业,企业所得税做零申报处理</span><br /> <span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma; mso-hansi-font-family:Tahoma">举个例子:甲企业</span><span lang="EN-US">2018</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma;mso-hansi-font-family: Tahoma">年处于亏损状态,正常来说,甲企业的亏损是能够向以后五个纳税年度结转弥补,但如果甲企业做了零申报,那么第二年盈利就不能弥补以前年度亏损了,会造成企业损失。</span><br /> <span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma; mso-hansi-font-family:Tahoma">如果甲企业</span><span lang="EN-US">2018</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma;mso-hansi-font-family: Tahoma">年做了企业所得零申报,却将亏损延长到以后年度扣除,是违反税法规定的,所以亏损企业要慎重零申报。</span><br /> <span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma; mso-hansi-font-family:Tahoma">误区二:已预缴税款只需零申报</span><br /> <span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma; mso-hansi-font-family:Tahoma">原因:虽然已在代开发票的情况下缴纳了税款,但仍不能做零申报处理。</span><span lang="EN-US">&nbsp;</span><br /> <span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma; mso-hansi-font-family:Tahoma">正确的方法:销售收入(包括代开发票销售额)应该是在指定的栏目中填写,系统将自动生成已付税款并予以冲抵。</span><br /> <br /> <br /> <strong><span lang="EN-US">03</span><span style="font-family: 微软雅黑, sans-serif;">注意!这</span><span lang="EN-US">3</span><span style="font-family: 微软雅黑, sans-serif;">种情况不能零申报</span></strong></p> <p class="MsoNormal"> <br /> <strong><span lang="EN-US">1</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">、企业长期亏损,企业所得税可零申报?</span></strong><br /> <span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma; mso-hansi-font-family:Tahoma">答:不能!企业的亏损是可以向以后五个纳税年度结转弥补的,如果做了零申报,则第二年盈利就不能弥补以前年度亏损了,会造成企业损失。如果当年做了企业所得税零申报,却将亏损延长到以后年度扣除,是违反税法规定的,所以亏损企业要慎重零申报。</span><br /> &nbsp;</p> <p class="MsoNormal"> <strong><span lang="EN-US">2</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">、已预缴税款只需零申报?</span></strong><br /> <span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma; mso-hansi-font-family:Tahoma">答:虽然代开发票等情况已经缴纳了税款,但还是不能做零申报处理。正确做法应该是在规定栏目中填写销售收入(包括代开发票销售额),系统就会自动生成已经缴纳的税款,进行冲抵。</span><br /> &nbsp;</p> <p class="MsoNormal"> <strong><span lang="EN-US">3</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">、如果违规零申报会承担什么后果?</span></strong><br /> <span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma; mso-hansi-font-family:Tahoma">答:免税、无应纳税款和零申报,虽然最后结果都是应纳税额为零,但是在实务上的区别还是很大的。纳税人要正确进行零申报,违规零申报不仅会造成企业利润损失,更会影响企业信用,增加税收风险哦。如属于虚假的零申报,将按《征管法》等有关规定追征税款,并进行税务行政处罚,并影响到你的信用等级,企业一定要诚信经营,按规定如实向税务机关进行申报。</span><br /> &nbsp;</p> <p class="MsoNormal"> <strong><span lang="EN-US">04</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">公司一直</span><span lang="EN-US">&ldquo;</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma;mso-hansi-font-family: Tahoma">零申报</span><span lang="EN-US">&rdquo;</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;; mso-ascii-font-family:Tahoma;mso-hansi-font-family:Tahoma">岂不是就不用缴税了?</span></strong><br /> <span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma; mso-hansi-font-family:Tahoma">在文章第一部分也说了,税务局要求的零申报需要满足以下情形通俗一些理解就是:在纳税申报所属期内,收入、成本和费用均为</span><span lang="EN-US">0</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">,企业才能零申报!</span><br /> <span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma; mso-hansi-font-family:Tahoma">看到这,估计很多老板已经暗自高兴了:企业一直</span><span lang="EN-US">&ldquo;</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma;mso-hansi-font-family: Tahoma">零申报</span><span lang="EN-US">&rdquo;</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;; mso-ascii-font-family:Tahoma;mso-hansi-font-family:Tahoma">下去,那是不是就不需要交税了吗?</span><br /> <span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma; mso-hansi-font-family:Tahoma">当然不是。</span><br /> <span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma; mso-hansi-font-family:Tahoma">好好想想。如果一家公司有经营,即使没有业务,也必须有基本的开支,如员工工资、办公室租金、水电和通讯费。怎么可能总是有零申报呢?毕竟,如果你填写的费用为零,那么费用都填</span><span lang="EN-US">0</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">才算零申报的。</span><br /> <span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma; mso-hansi-font-family:Tahoma">即使你运气好了一两个月,你还能一直运气好下去吗?况且,这样做的后果真的很严重!</span><br /> <span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma; mso-hansi-font-family:Tahoma">长期零申报的后果了解一下?</span><br /> &nbsp;</p> <p class="MsoNormal"> <strong><span lang="EN-US">05</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">长期</span><span lang="EN-US">&ldquo;</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma;mso-hansi-font-family: Tahoma">零申报</span><span lang="EN-US">&rdquo;</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;; mso-ascii-font-family:Tahoma;mso-hansi-font-family:Tahoma">后果</span></strong><br /> <span lang="EN-US">1</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">、税务机关将纳税人纳入重点监控范围,并按照相关规定进行纳税评估。</span><br /> <span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma; mso-hansi-font-family:Tahoma">在评估过程中发现其存在隐瞒收入、虚开发票等行为,要求其补缴当期税款与滞纳金,并可按规定对其处以罚款,情节严重的移送稽查;</span><br /> <span lang="EN-US">2</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">、纳税人为走逃户的,按规定纳入重大失信名单并对外公告。</span><br /> <span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma; mso-hansi-font-family:Tahoma">同时利用系统核查</span><span lang="EN-US">&ldquo;</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma;mso-hansi-font-family: Tahoma">受票方</span><span lang="EN-US">&rdquo;</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;; mso-ascii-font-family:Tahoma;mso-hansi-font-family:Tahoma">,核查其是否存在善意取得虚开增值税发票、恶意串通等情况,并按照规定进行查处,同时将走逃户纳税人直接评定为</span><span lang="EN-US">D</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">纳税人,承担</span><span lang="EN-US">D</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma;mso-hansi-font-family: Tahoma">纳税人后果;</span><br /> <span lang="EN-US">3</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">、对长期零申报且持有发票的纳税人,发票降版降量。</span><br /> <span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma; mso-hansi-font-family:Tahoma">同时可以按规定要求纳税人定期前往税务机关对发票的使用进行核查。</span><br /> <span lang="EN-US">4</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">、税务机关通过核查,可以按照相关规定采用成本费用公式核定纳税人收入。</span><br /> <span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma; mso-hansi-font-family:Tahoma">企业零申报只是暂时的解决办法,但不是长期的解决办法。如果公司没有应税收入,建议仔细考虑是否继续经营,而不想经营的公司必须及时注销,以避免税收风险和信用降级的风险。</span><br /> <span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma; mso-hansi-font-family:Tahoma">如果你想零申报,你还必须按时记账,并按时填写纳税申报单。如果你经常忘记申报,当心被列为</span><span lang="EN-US">&ldquo;</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">非正常户</span><span lang="EN-US">&rdquo;</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma;mso-hansi-font-family: Tahoma">。</span><br /> <br /> <br /> <strong><span lang="EN-US">06</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">违规零申报风险真的不小</span></strong></p> <p class="MsoNormal"> <span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">零申报</span><span lang="EN-US">7</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma;mso-hansi-font-family: Tahoma">个错误操作</span></p> <p class="MsoNormal"> <span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">会计人马上要自查</span></p> <p class="MsoNormal"> <br /> <strong><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma; mso-hansi-font-family:Tahoma">案例</span><span lang="EN-US">1</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma;mso-hansi-font-family: Tahoma">:取得免税收入只需零申报?</span></strong><br /> <span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma; mso-hansi-font-family:Tahoma">不久前,某企业的会计来到办税服务厅,咨询零申报的问题。问:</span><span lang="EN-US">&ldquo;</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">我们企业是增值税小规模纳税人,已经按规定办理增值税减免税备案,</span><span lang="EN-US">2018</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">年第一季度销售蔬菜收入</span><span lang="EN-US">10</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma;mso-hansi-font-family: Tahoma">万元,全部符合免税条件,可以零申报吗?</span><span lang="EN-US">&rdquo;</span><br /> <span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma; mso-hansi-font-family:Tahoma">已经进行减免税备案的企业可以零申报么?不少纳税人会有这样的疑问。</span><br /> <span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma; mso-hansi-font-family:Tahoma">答:这种情况是不可以零申报的。按照相关规定,办理增值税减免备案的纳税人应纳税额为零,但并不代表该纳税人可以零申报,而是应该向税务机关如实申报。正确的申报方式是将当期免税收入</span><span lang="EN-US">10</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">万元填入增值税申报表第</span><span lang="EN-US">12</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma;mso-hansi-font-family: Tahoma">栏</span><span lang="EN-US">&ldquo;</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;; mso-ascii-font-family:Tahoma;mso-hansi-font-family:Tahoma">其他免税销售额</span><span lang="EN-US">&rdquo;</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">完成当期申报。</span><br /> &nbsp;</p> <p class="MsoNormal"> <strong><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma; mso-hansi-font-family:Tahoma">案例</span><span lang="EN-US">2</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma;mso-hansi-font-family: Tahoma">:月销售额未达</span><span lang="EN-US">3</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;; mso-ascii-font-family:Tahoma;mso-hansi-font-family:Tahoma">万元只需零申报?</span></strong><br /> <span lang="EN-US">&ldquo;</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">我们公司是增值税小规模纳税人,当月销售收入</span><span lang="EN-US">20000</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">元,可享受小微企业增值税免税的优惠政策,可以零申报吗?</span><span lang="EN-US">&rdquo;</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">某公司向税务人员提出了纳税人经常会遇到的问题。</span><br /> <span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma; mso-hansi-font-family:Tahoma">答:增值税小规模纳税人容易陷入</span><span lang="EN-US">&ldquo;</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma;mso-hansi-font-family: Tahoma">月销售额未达</span><span lang="EN-US">3</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;; mso-ascii-font-family:Tahoma;mso-hansi-font-family:Tahoma">万元只需零申报</span><span lang="EN-US">&rdquo;</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">的误区。实际上,按照相关规定,在享受国家税收优惠的同时,应该向税务机关如实申报。正确的方式是计算出不含税收入,再用不含税收入算出应缴纳增值税,填入申报表相应栏次享受免税。</span><br /> &nbsp;</p> <p class="MsoNormal"> <strong><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma; mso-hansi-font-family:Tahoma">案例</span><span lang="EN-US">3</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma;mso-hansi-font-family: Tahoma">:当期未取得收入只需零申报?</span></strong><br /> <span lang="EN-US">&ldquo;</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">我们公司刚刚开业,这个月购买设备取得增值税进项发票</span><span lang="EN-US">5</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">份,进项税额</span><span lang="EN-US">8500</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma;mso-hansi-font-family: Tahoma">元,已经做了认证,但是没有取得收入,请问可以零申报吗?</span><span lang="EN-US">&rdquo;</span><br /> <span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma; mso-hansi-font-family:Tahoma">答:虽然没有取得销售收入,但是存在进项税额,如果该纳税人因未发生销售办理零申报,未抵扣进项税额会造成逾期抵扣而不能抵扣。正确方式是在对应的销售额栏次填写</span><span lang="EN-US">0</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">,把当期已认证的进项税额</span><span lang="EN-US">8500</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma;mso-hansi-font-family: Tahoma">元填入申报表的进项税额栏次中,产生期末留抵税额在下期继续抵扣。</span><br /> &nbsp;</p> <p class="MsoNormal"> <strong><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma; mso-hansi-font-family:Tahoma">案例</span><span lang="EN-US">4</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma;mso-hansi-font-family: Tahoma">:企业长期亏损,企业所得税可零申报?</span></strong><br /> <span lang="EN-US">&ldquo;</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">我们公司长期亏损,没有企业所得税应纳税款,企业所得税可以零申报吗?</span><span lang="EN-US">&rdquo;</span><br /> <span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma; mso-hansi-font-family:Tahoma">答:企业的亏损是可以向以后五个纳税年度结转弥补的,如果做了零申报,则第二年盈利就不能弥补以前年度亏损了,会造成企业损失。如果当年做了企业所得税零申报,却将亏损延长到以后年度扣除,是违反税法规定的,所以亏损企业要慎重零申报。</span><br /> &nbsp;</p> <p class="MsoNormal"> <strong><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma; mso-hansi-font-family:Tahoma">案例</span><span lang="EN-US">5</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma;mso-hansi-font-family: Tahoma">:已预缴税款只需零申报?</span></strong><br /> <span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma; mso-hansi-font-family:Tahoma">前不久,某企业的张会计给办税服务厅打来咨询电话说:</span><span lang="EN-US">&ldquo;</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma;mso-hansi-font-family: Tahoma">我们平时给客户提供建筑服务,也销售一些建材,属于增值税小规模纳税人,这个季度我们提供建筑服务取得不含税收入</span><span lang="EN-US">5</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">万元,已经到办税服务厅代开了增值税专用发票,缴纳</span><span lang="EN-US">1500</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">元税款,是不是就可以做零申报了?</span><span lang="EN-US">&rdquo;</span><br /> <span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma; mso-hansi-font-family:Tahoma">答:虽然代开发票已经缴纳了税款,依然不能简单地做零申报处理。应该在规定栏目填写销售收入,系统会自动生成已经缴纳的税款,进行冲抵。</span><br /> &nbsp;</p> <p class="MsoNormal"> <strong><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma; mso-hansi-font-family:Tahoma">案例</span><span lang="EN-US">6</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma;mso-hansi-font-family: Tahoma">:取得未开票收入只需零申报?</span></strong><br /> <span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma; mso-hansi-font-family:Tahoma">某企业是一家新成立的增值税一般纳税人,</span><span lang="EN-US">2018</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma;mso-hansi-font-family: Tahoma">年</span><span lang="EN-US">1</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;; mso-ascii-font-family:Tahoma;mso-hansi-font-family:Tahoma">月增值税应税销售额</span><span lang="EN-US">100</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">万元(未开票收入),销项税额</span><span lang="EN-US">17</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma;mso-hansi-font-family: Tahoma">万元,当期取得增值税进项发票</span><span lang="EN-US">10</span><span style="font-family: &quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma;mso-hansi-font-family:Tahoma">份,进项税额</span><span lang="EN-US">17</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">万元,未认证。最近,公司刘会计打电话到办税服务厅咨询是否可以因当期未认证增值税进项发票而进行零申报。</span><br /> <span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma; mso-hansi-font-family:Tahoma">答:如果纳税人违规进行零申报,不仅要补缴当期税款还要加收滞纳金,并处罚款,正确方式是该纳税人应将当期收入</span><span lang="EN-US">100</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">万元填入未开票收入中,按规定缴纳当期税款。</span><br /> &nbsp;</p> <p class="MsoNormal"> <strong><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma; mso-hansi-font-family:Tahoma">案例</span><span lang="EN-US">7</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma;mso-hansi-font-family: Tahoma">:筹建期可做零申报?</span></strong><br /> <span lang="EN-US">&ldquo;</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">我们是筹建期的新办工业企业,是增值税一般纳税人,</span><span lang="EN-US">2017</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">年</span><span lang="EN-US">12</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma;mso-hansi-font-family: Tahoma">月仍在筹建中,当期未发生销售,也未认证增值税进项发票,可以进行增值税零申报吗?</span><span lang="EN-US">&rdquo;<br /> <!--[if !supportLineBreakNewLine]--><br /> <!--[endif]--></span></p> <p class="MsoNormal"> <span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">答:筹建期的纳税人</span><span lang="EN-US">2018</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family:Tahoma;mso-hansi-font-family: Tahoma">年</span><span lang="EN-US">1</span><span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;; mso-ascii-font-family:Tahoma;mso-hansi-font-family:Tahoma">月申报增值税时可以办理零申报。如果当期该纳税人有增值税进项发票,且已在当期进行认证,则不能进行零申报,需按规定填写当期进项税额。</span></p> <p class="MsoNormal"> <br /> <span lang="EN-US"><!--[if !supportLineBreakNewLine]--><br /> <!--[endif]--></span></p> <p class="MsoNormal"> <span style="font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-ascii-font-family: Tahoma;mso-hansi-font-family:Tahoma">最后提醒:免税、无应纳税款与零申报,虽然最后结果都是应纳税额为零,但是区别很大,纳税人要正确进行零申报。违规零申报会造成企业利润损失,更会影响企业信用,增加税收风险。</span></p> <p class="MsoNormal"> <span lang="EN-US">&nbsp;</span></p>

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