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一周财税资讯     
浏览 274  ·  2019-12-27 11:33:08 · 收藏 
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【标签】 资讯  
<section data-style-id="25397" data-support="96编辑器" style="margin: 0px; padding: 0px; max-width: 100%; font-family: -apple-system-font, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; box-sizing: border-box !important;"> <section style="margin: 0px; padding: 0px; max-width: 100%; text-align: left; box-sizing: border-box !important;"> <section style="margin: 0px 0px 0px -20px; padding: 0px; max-width: 100%; display: inline-block; vertical-align: bottom; box-sizing: border-box !important;"> <p style="margin: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; letter-spacing: 2px; transform: rotate(0deg); box-sizing: border-box !important;"> <strong style="margin: 0px; padding: 0px; max-width: 100%; font-size: 16px; text-align: justify; box-sizing: border-box !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.5px; box-sizing: border-box !important;">第一部分 财税法规</span></strong></p> </section> </section> </section> <h1 style="margin: 0px 0px 10px; padding: 0px; font-weight: 400; font-size: 16px; max-width: 100%; font-family: -apple-system-font, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, Arial, sans-serif; letter-spacing: 0.544px; text-align: justify; line-height: 1.75em; box-sizing: border-box !important;"> &nbsp;</h1> <p style="margin: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; font-family: -apple-system-font, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; box-sizing: border-box !important;"> <strong style="margin: 0px; padding: 0px; max-width: 100%; font-size: 16px; box-sizing: border-box !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.5px; box-sizing: border-box !important;">一、国家税务总局关于修订企业所得税年度纳税申报表有关问题的公告</span></strong></p> <h2 style="margin: 0px 0px 10px; padding: 0px; font-weight: 400; font-size: 16px; max-width: 100%; font-family: -apple-system-font, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, Arial, sans-serif; letter-spacing: 0.544px; text-align: justify; line-height: 1.75em; box-sizing: border-box !important;"> &nbsp;</h2> <p style="margin: 0px 0px 10px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; font-family: -apple-system-font, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; line-height: 1.75em; box-sizing: border-box !important;"> <span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.5px; box-sizing: border-box !important;">国家税务总局发布《关于修订企业所得税年度纳税申报表有关问题的公告》(国家税务总局公告2019年第41号),适用于2019年度及以后年度企业所得税汇算清缴纳税申报,以前年度企业所得税纳税申报表相关规则与本《公告》不一致的,不追溯调整。</span></p> <p style="margin: 0px 0px 10px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; font-family: -apple-system-font, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; line-height: 1.75em; box-sizing: border-box !important;"> <span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.5px; box-sizing: border-box !important;">(一)修订《中华人民共和国企业所得税年度纳税申报表(A类,2017年版)》部分表单和填报说明</span></p> <p style="margin: 0px 0px 10px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; font-family: -apple-system-font, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; line-height: 1.75em; box-sizing: border-box !important;"> <span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.5px; box-sizing: border-box !important;">1.对《企业所得税年度纳税申报表填报表单》及《企业所得税年度纳税申报基础信息表》(A000000)等7张表单样式和填报说明、《中华人民共和国企业所得税年度纳税申报表(A类)》(A100000)等3张表单填报说明进行修订。</span></p> <p style="margin: 0px 0px 10px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; font-family: -apple-system-font, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; line-height: 1.75em; box-sizing: border-box !important;"> <span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.5px; box-sizing: border-box !important;">2.对《企业所得税弥补亏损明细表》(A106000)、《境外所得纳税调整后所得明细表》(A108010)中个别数据项的填报说明进行完善。</span></p> <p style="margin: 0px 0px 10px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; font-family: -apple-system-font, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; line-height: 1.75em; box-sizing: border-box !important;"> <span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.5px; box-sizing: border-box !important;">(二)取消《研发项目可加计扣除研究开发费用情况归集表》填报和《&ldquo;研发支出&rdquo;辅助账汇总表》报送要求</span></p> <p style="margin: 0px 0px 10px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; font-family: -apple-system-font, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; line-height: 1.75em; box-sizing: border-box !important;"> <span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.5px; box-sizing: border-box !important;">企业申报享受研发费用加计扣除政策时,不再填报《研发项目可加计扣除研究开发费用情况归集表》和报送《&ldquo;研发支出&rdquo;辅助账汇总表》,《&ldquo;研发支出&rdquo;辅助账汇总表》由企业留存备查。</span></p> <p style="margin: 0px 0px 10px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; font-family: -apple-system-font, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; line-height: 1.75em; box-sizing: border-box !important;"> <strong style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.5px; box-sizing: border-box !important;">&nbsp;</span><span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.5px; font-size: 16px; box-sizing: border-box !important;">二、其他财税法规</span></strong></p> <p style="margin: 0px 0px 10px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; font-family: -apple-system-font, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; line-height: 1.75em; box-sizing: border-box !important;"> <span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.5px; box-sizing: border-box !important;">1、</span><span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.5px; box-sizing: border-box !important;">《国务院关税税则委员会关于2020年进口暂定税率等调整方案的通知》(税委会〔2019〕50号)</span></p> <p style="margin: 0px 0px 10px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; font-family: -apple-system-font, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; line-height: 1.75em; box-sizing: border-box !important;"> <span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.5px; box-sizing: border-box !important;">2、</span><span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.5px; box-sizing: border-box !important;">《市场监管总局 商务部 外汇局关于做好年报&ldquo;多报合一&rdquo;改革有关工作的通知》</span></p> <p style="margin: 0px 0px 10px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; font-family: -apple-system-font, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; line-height: 1.75em; box-sizing: border-box !important;"> <span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.5px; box-sizing: border-box !important;">3、</span><span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.5px; box-sizing: border-box !important;">海关总署公告2019年第213号(关于取消报关企业和报关企业分支机构注册登记有效期的公告)</span></p> <p style="margin: 0px 0px 10px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; font-family: -apple-system-font, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; line-height: 1.75em; box-sizing: border-box !important;"> <span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.5px; box-sizing: border-box !important;">4、</span><span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.5px; box-sizing: border-box !important;">海关总署公告2019年第212号(关于发布《海关指定监管场地管理规范》的公告)</span></p> <p style="margin: 0px 0px 10px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; font-family: -apple-system-font, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; line-height: 1.75em; box-sizing: border-box !important;"> <span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.5px; box-sizing: border-box !important;">5、</span><span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.5px; box-sizing: border-box !important;">关于印发《政府会计准则第10号&mdash;&mdash;政府和社会资本合作项目合同》的通知(财会〔2019〕23号)</span></p> <div> &nbsp;</div> <div> &nbsp;</div> <div> <section data-style-id="25397" data-support="96编辑器" style="margin: 0px; padding: 0px; max-width: 100%; font-family: -apple-system-font, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; box-sizing: border-box !important;"> <section style="margin: 0px; padding: 0px; max-width: 100%; text-align: left; box-sizing: border-box !important;"> <section style="margin: 0px 0px 0px -20px; padding: 0px; max-width: 100%; display: inline-block; vertical-align: bottom; box-sizing: border-box !important;"> <p style="margin: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; letter-spacing: 2px; transform: rotate(0deg); box-sizing: border-box !important;"> <strong style="margin: 0px; padding: 0px; max-width: 100%; font-size: 16px; text-align: justify; box-sizing: border-box !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.5px; box-sizing: border-box !important;">第二部分 财税动态</span></strong></p> </section> </section> </section> <h2 style="margin: 0px 0px 10px; padding: 0px; font-weight: 400; font-size: 16px; max-width: 100%; font-family: -apple-system-font, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, Arial, sans-serif; letter-spacing: 0.544px; text-align: justify; white-space: normal; line-height: 1.75em; box-sizing: border-box !important;"> &nbsp;</h2> <h2 style="margin: 0px 0px 10px; padding: 0px; font-weight: 400; font-size: 16px; max-width: 100%; font-family: -apple-system-font, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, Arial, sans-serif; letter-spacing: 0.544px; text-align: justify; white-space: normal; line-height: 1.75em; box-sizing: border-box !important;"> <strong style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.5px; box-sizing: border-box !important;">一、内地与香港就避免双重征税安排签订的第五议定书已生效</span></strong></h2> <p style="margin: 0px 0px 10px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; font-family: -apple-system-font, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; line-height: 1.75em; box-sizing: border-box !important;"> <span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.5px; box-sizing: border-box !important;">香港特区政府发言人11日宣布,内地与香港就全面性避免双重征税安排签订的第五议定书已经生效。</span></p> <p style="margin: 0px 0px 10px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; font-family: -apple-system-font, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; line-height: 1.75em; box-sizing: border-box !important;"> <span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.5px; box-sizing: border-box !important;">第五议定书于今年7月签订,在内地与香港就全面性避免双重征税安排中加入新的教师和研究人员条款,为香港和内地到另一方工作的合资格教师和研究人员提供税务宽免,并加入防止滥用税收协定的措施,确保内地与香港就全面性避免双重征税安排符合最新的国际税务标准。</span><span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.5px; box-sizing: border-box !important;">这份议定书在双方完成有关的批准程序后,已于2019年12月6日生效。</span></p> <p style="margin: 0px 0px 10px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; font-family: -apple-system-font, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; line-height: 1.75em; box-sizing: border-box !important;"> <strong style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.5px; box-sizing: border-box !important;">&nbsp;</span><span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.5px; font-size: 16px; box-sizing: border-box !important;">二、两部税法草案提请全国人大常委会审议</span></strong></p> <p style="margin: 0px 0px 10px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; font-family: -apple-system-font, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; line-height: 1.75em; box-sizing: border-box !important;"> <span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.5px; box-sizing: border-box !important;">12月23日,十三届全国人大常委会第十五次会议在京召开。</span><span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.5px; box-sizing: border-box !important;">《中华人民共和国城市维护建设税法(草案)》和《中华人民共和国契税法(草案)》初次提请全国人大常委会审议。</span></p> <p style="margin: 0px 0px 10px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; font-family: -apple-system-font, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; line-height: 1.75em; box-sizing: border-box !important;"> <span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.5px; box-sizing: border-box !important;">根据两部税法草案的说明,为贯彻落实党中央、国务院决策部署,推动完善税收法律制度,财政部、国家税务总局、司法部起草形成了城市维护建设税法草案和契税法草案。</span><span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.5px; box-sizing: border-box !important;">两部税法草案按照税制平移的思路,保持现行税制框架和税负水平总体不变,将暂行条例上升为法律。</span><span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.5px; box-sizing: border-box !important;">同时,根据实际情况,对部分内容作了必要调整。</span></p> <p style="margin: 0px 0px 10px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; font-family: -apple-system-font, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; line-height: 1.75em; box-sizing: border-box !important;"> <span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.5px; box-sizing: border-box !important;">与暂行条例相比,城市维护建设税法草案维持现行征税范围、税率不变,明确了计税依据和税收减免内容,规定了应纳税额和纳税义务发生时间。</span></p> <p style="margin: 0px 0px 10px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; font-family: -apple-system-font, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; line-height: 1.75em; box-sizing: border-box !important;"> <span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.5px; box-sizing: border-box !important;">城市维护建设税法草案规定,城市维护建设税的计税依据可以扣除期末留抵退税退还的增值税税额。</span><span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.5px; box-sizing: border-box !important;">对进口货物或者境外单位和个人向境内销售劳务、服务、无形资产缴纳的增值税、消费税税额,不征收城市维护建设税。</span><span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.5px; box-sizing: border-box !important;">根据国民经济和社会发展的需要,国务院可以规定减征或者免征城市维护建设税,报全国人民代表大会常务委员会备案。</span></p> <p style="margin: 0px 0px 10px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; font-family: -apple-system-font, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; line-height: 1.75em; box-sizing: border-box !important;"> &nbsp;</p> <p style="margin: 0px 0px 10px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; font-family: -apple-system-font, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; line-height: 1.75em; box-sizing: border-box !important;"> <strong style="letter-spacing: 2px; margin: 0px; padding: 0px; max-width: 100%; font-size: 16px; box-sizing: border-box !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.5px; box-sizing: border-box !important;">第三部分 财税案例</span></strong></p> <h1 style="margin: 0px 0px 10px; padding: 0px; font-weight: 400; font-size: 16px; max-width: 100%; font-family: -apple-system-font, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, Arial, sans-serif; letter-spacing: 0.544px; text-align: justify; white-space: normal; line-height: 1.75em; box-sizing: border-box !important;"> &nbsp;</h1> <h2 style="margin: 0px 0px 10px; padding: 0px; font-weight: 400; font-size: 16px; max-width: 100%; font-family: -apple-system-font, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, Arial, sans-serif; letter-spacing: 0.544px; text-align: justify; white-space: normal; line-height: 1.75em; box-sizing: border-box !important;"> <strong style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.5px; box-sizing: border-box !important;">一、绍兴警方侦破特大虚开、骗税案,涉案金额4800余亿元</span></strong></h2> <p style="margin: 0px 0px 10px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; font-family: -apple-system-font, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; line-height: 1.75em; box-sizing: border-box !important;"> <span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.5px; box-sizing: border-box !important;">近日,浙江省绍兴市公安局召开特大经济犯罪案件侦破工作新闻发布会。</span><span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.5px; box-sizing: border-box !important;">其中发布的一起&ldquo;&lsquo;9.16&rsquo;特大虚开、骗税案&rdquo;,涉案金额达4800余亿元。</span></p> <p style="margin: 0px 0px 10px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; font-family: -apple-system-font, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; line-height: 1.75em; box-sizing: border-box !important;"> <span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.5px; box-sizing: border-box !important;">2019年8月,绍兴市公安局越城区分局接到税务部门移送的绍兴市鹤利商贸有限公司等单位涉嫌虚开增值税专用发票的线索,并于9月16日立案侦查。</span><span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.5px; box-sizing: border-box !important;">而后,绍兴市公安局联合税务、人民银行等部门,抽调精干力量组建研判工作专班进行专案研判。</span></p> <p style="margin: 0px 0px 10px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; font-family: -apple-system-font, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; line-height: 1.75em; box-sizing: border-box !important;"> <span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.5px; box-sizing: border-box !important;">在侦查中发现,这些遍布全国的空壳公司多达28000余家,同一名嫌疑人手中往往掌握着十几家甚至数十家公司的信息。</span><span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.5px; box-sizing: border-box !important;">为了快速转卖发票,买卖发票的各级嫌疑人通过网络进行及时的信息互通。</span><span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.5px; box-sizing: border-box !important;">研判小组还发现,除了一些因缺乏进项发票的实体企业外,有很大一部分是专门用于骗取出口退税的贸易公司。</span></p> <p style="margin: 0px 0px 10px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; font-family: -apple-system-font, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; line-height: 1.75em; box-sizing: border-box !important;"> <span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.5px; box-sizing: border-box !important;">截至目前,已抓获143名涉嫌暴力虚开、骗税、非法买卖外汇的犯罪嫌疑人,缴获大批电脑、营业执照、金税盘、公司印章、空白发票等涉案物品。</span><span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.5px; box-sizing: border-box !important;">现此案正在进一步办理中。</span></p> <p style="margin: 0px 0px 10px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; font-family: -apple-system-font, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; line-height: 1.75em; box-sizing: border-box !important;"> <span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.5px; box-sizing: border-box !important;">&nbsp;</span><strong style="margin: 0px; padding: 0px; max-width: 100%; font-size: 16px; box-sizing: border-box !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.5px; box-sizing: border-box !important;">二、出具不实报告广州某会计所及两名注会被处罚</span></strong></p> <h2 style="margin: 0px 0px 10px; padding: 0px; font-weight: 400; font-size: 16px; max-width: 100%; font-family: -apple-system-font, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, Arial, sans-serif; letter-spacing: 0.544px; text-align: justify; white-space: normal; line-height: 1.75em; box-sizing: border-box !important;"> &nbsp;</h2> <p style="margin: 0px 0px 10px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; font-family: -apple-system-font, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; line-height: 1.75em; box-sizing: border-box !important;"> <span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.5px; box-sizing: border-box !important;">广东省财政厅发布三份份财政监督行政处罚决定书,因在审计项目中未执行充分审验程序、未获取充分的审验证据出具不实验资报告,未实施有效的审计程序、无任何实质性工作底稿出具审计报告,广州恒越会计师事务所有限公司及两位注会被处罚,其中对广州恒越会计师事务所有限公司处以吊销执业许可,并没收出具验资和审计报告违法所得766,900元的行政处罚,对两位注会处以吊销注册会计师证书的行政处罚。</span></p> <p style="margin: 0px 0px 10px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; font-family: -apple-system-font, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; line-height: 1.75em; box-sizing: border-box !important;"> <span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.5px; box-sizing: border-box !important;">对&times;&times;(佛山三水)房地产开发有限公司[恒越会验(2017)MB050号]、&times;&times;(佛山三水)酒店开发有限公司[恒越会验(2017)MB051号]、佛山市三水&times;&times;酒店有限公司[恒越会验(2017)MB061号]、&times;&times;(佛山三水)酒店管理有限公司[恒越会验(2017)MB065号]注册资本的实收情况进行了审验,并分别出具了验资报告,验资金额均为10,000万元。</span><span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.5px; box-sizing: border-box !important;">经查,对4个验资项目均未实施银行函证程序,且未获取&times;&times;(佛山三水)酒店管理有限公司验资项目的银行对账单。</span><span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.5px; box-sizing: border-box !important;">同时,经相关银行确认,截至验资时点2017年2月14日日终、2017年2月16日日终、2017年2月20日日终,4家被审验公司的验资银行账号存款余额均为0.00元。</span><span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.5px; box-sizing: border-box !important;">对上述被审验注册资本的实收情况未执行充分审验程序,未获取充分的审验证据,在被审验单位验资截止日出资不实的情况下,出具了足额缴纳实收资本的不实验资报告。</span></p> <p style="margin: 0px 0px 10px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; font-family: -apple-system-font, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; line-height: 1.75em; box-sizing: border-box !important;"> &nbsp;</p> <p style="margin: 0px 0px 10px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; font-family: -apple-system-font, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; line-height: 1.75em; box-sizing: border-box !important;"> 来源:鼎益税务</p> <p style="margin: 0px 0px 10px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; font-family: -apple-system-font, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; line-height: 1.75em; box-sizing: border-box !important;"> &nbsp;</p> </div> <body id="cke_pastebin" style="position: absolute; top: 709px; width: 1px; height: 1px; overflow: hidden; left: -1000px;"> <section data-style-id="25397" data-support="96编辑器" style="margin: 0px; padding: 0px; max-width: 100%; font-family: -apple-system-font, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; box-sizing: border-box !important;"> <section style="margin: 0px; padding: 0px; max-width: 100%; text-align: left; box-sizing: border-box !important;"> <section style="margin: 0px 0px 0px -20px; padding: 0px; max-width: 100%; display: inline-block; vertical-align: bottom; box-sizing: border-box !important;"> <section data-style-id="25397" data-support="96编辑器" style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.544px; text-align: justify; white-space: normal; box-sizing: border-box !important;"> <section style="margin: 0px; padding: 0px; max-width: 100%; text-align: left; box-sizing: border-box !important;"> <section style="margin: 0px 0px 0px -20px; padding: 0px; max-width: 100%; display: inline-block; vertical-align: bottom; box-sizing: border-box !important;"> <p style="margin: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; letter-spacing: 2px; transform: rotate(0deg); box-sizing: border-box !important;"> <strong style="margin: 0px; padding: 0px; max-width: 100%; font-size: 16px; text-align: justify; box-sizing: border-box !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.5px; box-sizing: border-box !important;">第四部分 财税日历</span></strong></p> </section> </section> </section> <h1 style="margin: 0px 0px 10px; padding: 0px; font-weight: 400; font-size: 16px; max-width: 100%; letter-spacing: 0.544px; text-align: justify; white-space: normal; line-height: 1.75em; box-sizing: border-box !important;"> &nbsp;</h1> <h2 style="margin: 0px 0px 10px; padding: 0px; font-weight: 400; font-size: 16px; max-width: 100%; letter-spacing: 0.544px; text-align: justify; white-space: normal; line-height: 1.75em; box-sizing: border-box !important;"> <strong style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.5px; box-sizing: border-box !important;">一、全国</span></strong></h2> <p style="margin: 0px 0px 10px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; letter-spacing: 0.544px; text-align: justify; white-space: normal; line-height: 1.75em; box-sizing: border-box !important;"> <span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.5px; box-sizing: border-box !important;">1、2020年1月纳税申报期为1月1日-1月15日。</span></p> <p style="margin: 0px 0px 10px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; letter-spacing: 0.544px; text-align: justify; white-space: normal; line-height: 1.75em; box-sizing: border-box !important;"> <span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.5px; box-sizing: border-box !important;">2、自2019年12月24日起,在全国范围内取消报关企业和报关企业分支机构注册登记有效期,改为长期有效;</span><span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.5px; box-sizing: border-box !important;">2019年11月30日以前有效期超期的报关企业和报关企业分支机构,再次开展代理报关业务的,应当重新办理注册登记或备案手续。</span></p> <p style="margin: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; letter-spacing: 2px; transform: rotate(0deg); box-sizing: border-box !important;"> <strong style="margin: 0px; padding: 0px; max-width: 100%; font-size: 16px; text-align: justify; box-sizing: border-box !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.5px; box-sizing: border-box !important;">第二部分 财税动态</span></strong></p> </section> </section> </section> <h2 style="margin: 0px 0px 10px; padding: 0px; font-weight: 400; font-size: 16px; max-width: 100%; font-family: -apple-system-font, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, Arial, sans-serif; letter-spacing: 0.544px; text-align: justify; white-space: normal; line-height: 1.75em; box-sizing: border-box !important;"> &nbsp;</h2> <h2 style="margin: 0px 0px 10px; padding: 0px; font-weight: 400; font-size: 16px; max-width: 100%; font-family: -apple-system-font, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, Arial, sans-serif; letter-spacing: 0.544px; text-align: justify; white-space: normal; line-height: 1.75em; box-sizing: border-box !important;"> <strong style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.5px; box-sizing: border-box !important;">一、内地与香港就避免双重征税安排签订的第五议定书已生效</span></strong></h2> <p style="margin: 0px 0px 10px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; font-family: -apple-system-font, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; line-height: 1.75em; box-sizing: border-box !important;"> <span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.5px; box-sizing: border-box !important;">香港特区政府发言人11日宣布,内地与香港就全面性避免双重征税安排签订的第五议定书已经生效。</span></p> <p style="margin: 0px 0px 10px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; font-family: -apple-system-font, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; line-height: 1.75em; box-sizing: border-box !important;"> <span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.5px; box-sizing: border-box !important;">第五议定书于今年7月签订,在内地与香港就全面性避免双重征税安排中加入新的教师和研究人员条款,为香港和内地到另一方工作的合资格教师和研究人员提供税务宽免,并加入防止滥用税收协定的措施,确保内地与香港就全面性避免双重征税安排符合最新的国际税务标准。</span><span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.5px; box-sizing: border-box !important;">这份议定书在双方完成有关的批准程序后,已于2019年12月6日生效。</span></p> <p style="margin: 0px 0px 10px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; font-family: -apple-system-font, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; line-height: 1.75em; box-sizing: border-box !important;"> <strong style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.5px; box-sizing: border-box !important;">&nbsp;</span><span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.5px; font-size: 16px; box-sizing: border-box !important;">二、两部税法草案提请全国人大常委会审议</span></strong></p> <p style="margin: 0px 0px 10px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; font-family: -apple-system-font, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; line-height: 1.75em; box-sizing: border-box !important;"> <span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.5px; box-sizing: border-box !important;">12月23日,十三届全国人大常委会第十五次会议在京召开。</span><span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.5px; box-sizing: border-box !important;">《中华人民共和国城市维护建设税法(草案)》和《中华人民共和国契税法(草案)》初次提请全国人大常委会审议。</span></p> <p style="margin: 0px 0px 10px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; font-family: -apple-system-font, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; line-height: 1.75em; box-sizing: border-box !important;"> <span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.5px; box-sizing: border-box !important;">根据两部税法草案的说明,为贯彻落实党中央、国务院决策部署,推动完善税收法律制度,财政部、国家税务总局、司法部起草形成了城市维护建设税法草案和契税法草案。</span><span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.5px; box-sizing: border-box !important;">两部税法草案按照税制平移的思路,保持现行税制框架和税负水平总体不变,将暂行条例上升为法律。</span><span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.5px; box-sizing: border-box !important;">同时,根据实际情况,对部分内容作了必要调整。</span></p> <p style="margin: 0px 0px 10px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; font-family: -apple-system-font, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; line-height: 1.75em; box-sizing: border-box !important;"> <span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.5px; box-sizing: border-box !important;">与暂行条例相比,城市维护建设税法草案维持现行征税范围、税率不变,明确了计税依据和税收减免内容,规定了应纳税额和纳税义务发生时间。</span></p> <p style="margin: 0px 0px 10px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; font-family: -apple-system-font, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; line-height: 1.75em; box-sizing: border-box !important;"> <span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.5px; box-sizing: border-box !important;">城市维护建设税法草案规定,城市维护建设税的计税依据可以扣除期末留抵退税退还的增值税税额。</span><span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.5px; box-sizing: border-box !important;">对进口货物或者境外单位和个人向境内销售劳务、服务、无形资产缴纳的增值税、消费税税额,不征收城市维护建设税。</span><span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.5px; box-sizing: border-box !important;">根据国民经济和社会发展的需要,国务院可以规定减征或者免征城市维护建设税,报全国人民代表大会常务委员会备案。</span></p> </body>
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