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济南代理记账公司税务处理的准确性
The accuracy of the jinan bookkeeping agency company tax treatment
济南代理记账公司提示：在三大运营公司别离发布了有关营改增的公告。他们不约而同地指出，估计在短期内，营改增将对公司经营利润形成较大的负面影响，这就形成了营改增带来的成本下调幅度将低于当期营业收入的下降幅度。但是关于其下流经营电信增值业务的民营公司，却迎来了营改增改革的红利，按照营改增6%的税率测算，假设能取得含税12000万元的增值税专用发票作为抵扣，其应纳税额=16000万/(1+6%)×6%-12000万元/(1+6%)×6%=226.42万元，仅因营改增，为了添加“完税凭证号码”栏;“完税凭证号码”栏内打印代开机动车出售统一发票时对应开具的增值税完税证号码，自开机动车出售统一发票时此栏为空。
Tip: jinan bookkeeping agency company in three operating company issued a notice about the camp to increase separation. They said to one another, it is estimated that in the short term, the camp change will increase operating profits form a larger negative impact on the company, it is formed a camp to increase will be lower than the current declines in the cost of operating revenue declines. But what about the low value-added telecom business, private companies, changes increase dividend reform has ushered in the camp, to increase tax rate of 6% is calculated according to the camp, assuming that can make tax 120 million yuan of special invoices for value-added tax as the deduction, the tax payable = 160 million/(1 + 6%) by 6% to 120 million yuan/(1 + 6%) * 6% = 2.2642 million yuan, only change for camp, in order to add the "tax payment receipt number" column; "Tax payment receipt number" column to print issue a motor vehicle sale unified invoice issued corresponding VAT house certificate number, since the open vehicle sale unified invoice when this column is empty.
济南代理记账公司提示：因为电信业营改增后，在运营商不改变原有定价策略的情况下，关于个人消费者没有任何影响，却为公司用户带来减低税负的利好，通常纳税人公司向电信运营商采购“合约套餐”用于公司生产经营，付出必定的价款，可以获得话费(电信基础业务)、流量(电信增值业务)和手机，按照财税[2014]43号第四条的规则，营改增后，公司采购的电信服务按规则交纳增值税，由于增值税专用发票的抵扣功能，通常纳税人公司将要求运营商提供增值税专用发票，为进一步加强机动车车辆税收征收管理，做好增值税通常纳税人购进机动车的抵扣增值税进项税额有关工作，提高机动车出售统一发票数据收集、认证的准确性，税务总局决议对机动车出售统一发票的票面内容做出调整。
Tip: jinan bookkeeping agency company because the telecom industry to increase after the camp, the operators under the condition of not changing the original pricing strategy, has no effect on individual consumers, but for corporate users, reduce the tax burden of good taxpayer company usually purchase from telecoms operators "package" contract for the production and business operation, will be the price of pay, can obtain the phone based business (telecom), flow (telecom value-added business) and mobile phone, in accordance with the rules of article 4 of the tax [2014] no. 43, camp to increase after the purchasing of telecommunication service according to the rules to pay value added tax, due to the special invoices for value-added tax deduction, taxpayer company will usually require operators to provide special invoices for value-added tax, in order to further strengthen the automobile tax management, completes the VAT payers usually work in relation to the deductible VAT amount of motor vehicles, improve vehicle sale unified invoice the accuracy of the data collection, identification, total bureau of wu of tax of resolution adjust the content of the coupon for motor vehicle sale of uniform invoice.
济南代理记账公司提示：依据纳税人开票需要，添加“厂牌类型”栏宽度、压缩“车辆类型”栏宽度，并相应调整“采购方称号及身份证号码/组织机构代码”、“吨位”栏宽度，机动车出售统一发票联次、规格及票面所有栏次高度不变，规则怎么计算，均应并入收入计算应纳税额。别的，《中华人民共和国公司所得税暂行条例》及其实施细则也规则，纳税人的“其他收入”包括在“收入总额”中。
Tip: jinan bookkeeping agency company on the basis of taxpayers need of make out an invoice, add "label type" column "vehicle type" column width, width, compression and adjust procurement "title and id card number/organization code", "weight" column width, motor vehicle sale unified invoice sheet number, specification and par time constant height, all bar rules how to calculate, calculating the tax payable shall be incorporated into the income. Other, provisional regulations on the corporate income tax of the People's Republic of China and its implementing rules are rules, the taxpayer's "other income" included in the "total income".