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汇总一般纳税人转小规模纳税人常见的六点误区

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汇总一般纳税人转小规模纳税人常见的六点误区

发布日期:2018-07-06 作者:广州皓鑫财务代理 点击:

HUIZONGYIBANNASHUIRENZHUANXIAOGUIMONASHUIRENCHANGJIANDELIUDIANWUQU


一般纳税人转登记为小规模常见误区

WUQUYI:SUOYOUDEYIBANNASHUIRENJUNKEYIZHUANDENGJIWEIXIAOGUIMONASHUIREN


18HAOGONGGAOGUIDING,“GENJU《ZHONGHUARENMINGONGHEGUOZENGZHISHUIZANXINGTIAOLI》DISHISANTIAOHE《ZHONGHUARENMINGONGHEGUOZENGZHISHUIZANXINGTIAOLISHISHIXIZE》DIERSHIBATIAODEYOUGUANGUIDING,DENGJIWEIYIBANNASHUIREN”。


GENJUSHANGSHUGUIDING,《CAIZHENGBU GUOJIASHUIWUZONGJUGUANYUQUANMIANTUIKAIYINGYESHUIGAIZHENGZENGZHISHUISHIDIANDETONGZHI》(CAISHUI〔2016〕36HAO)WENJIANBUZAISHIYONGFANWEIZHILIE,YINCIXIAOSHOUFUWU、WUXINGZICHANHUOZHEBUDONGCHAN(YIXIACHENGYINGSHUIXINGWEI)DEYIBANNASHUIRENBUFUHE18HAOGONGGAOGUIDINGZHITIAOJIAN,BUNENGZHUANDENGJIXIAOGUIMONASHUIREN。


误区二:自行登记的一般纳税人不可以转登记为小规模纳税人


海南七星彩《ZHONGHUARENMINGONGHEGUOZENGZHISHUIZANXINGTIAOLI》DISHISANTIAOGUIDING:“XIAOGUIMONASHUIRENYIWAIDENASHUIRENYINGDANGXIANGZHUGUANSHUIWUJIGUANSHENQINGZIGERENDING。JUTIRENDINGBANFAYOUGUOWUYUANSHUIWUZHUGUANBUMENZHIDING。XIAOGUIMONASHUIRENHUIJIHESUANJIANQUAN,NENGGOUTIGONGZHUNQUESHUIWUZILIAODE,KEYIXIANGZHUGUANSHUIWUJIGUANSHENQINGZIGERENDING,BUZUOWEIXIAOGUIMONASHUIREN,YIZHAOBENTIAOLIYOUGUANGUIDINGJISUANYINGNASHUIE。”


GENJUSHANGSHUTIAOKUANSHOUQUAN,《ZENGZHISHUIYIBANNASHUIRENDENGJIGUANLIBANFA 》(GUOJIASHUIWUZONGJULINGDI43HAO)DISANTIAOGUIDING,“NIANYINGSHUIXIAOSHOUEWEICHAOGUOGUIDINGBIAOZHUNDENASHUIREN,HUIJIHESUANJIANQUAN,NENGGOUTIGONGZHUNQUESHUIWUZILIAODE,KEYIXIANGZHUGUANSHUIWUJIGUANBANLIYIBANNASHUIRENDENGJI。”


18HAOGONGGAOMINGQUELE《ZHONGHUARENMINGONGHEGUOZENGZHISHUIZANXINGTIAOLI》DISHISANTIAODENGJIDEYIBANNASHUIREN,SHUYUZHUANDENGJIXIAOGUIMONASHUIRENDEQIANTITIAOJIANZHIYI。YINCINIANYINGSHUIXIAOSHOUEWEICHAOGUOGUIDINGBIAOZHUNDENASHUIREN,ZIXINGSHENQINGBANLIYIBANNASHUIRENDENGJIHOU,WEIDADAO500WANYUANXIAOSHOUEYEKEYISHENQING



误区三:转登记日前连续12个月或者连续4个季度累计应征增值税销售额不含免税销售额



《ZENGZHISHUIYIBANNASHUIRENDENGJIGUANLIBANFA》(GUOJIASHUIWUZONGJULINGDI43HAO)DIERTIAOGUIDING,“……BENBANFASUOCHENGNIANYINGSHUIXIAOSHOUE,SHIZHINASHUIRENZAILIANXUBUCHAOGUO12GEYUEHUOSIGEJIDUDEJINGYINGQINEILEIJIYINGZHENGZENGZHISHUIXIAOSHOUE,BAOKUONASHUISHENBAOXIAOSHOUE、JICHACHABUXIAOSHOUE、NASHUIPINGGUDIAOZHENGXIAOSHOUE……”,BINGWEIMINGQUEMIANSHUIXIAOSHOUESHIFOUSHUYUYINGZHENGZENGZHISHUIXIAOSHOUE。


DANSHI《GUOJIASHUIWUZONGJUGUANYUZENGZHISHUIYIBANNASHUIRENDENGJIGUANLIRUOGANSHIXIANGDEGONGGAO》(GUOJIASHUIWUZONGJUGONGGAO2018NIANDI6HAO)DUICIWENTIJINXINGLEMINGQUE:“《BANFA》DIERTIAOSUOCHENG‘NASHUISHENBAOXIAOSHOUE’SHIZHINASHUIRENZIXINGSHENBAODEQUANBUYINGZHENGZENGZHISHUIXIAOSHOUE,QIZHONGBAOKUOMIANSHUIXIAOSHOUEHESHUIWUJIGUANDAIKAIFAPIAOXIAOSHOUE。”


海南七星彩CONGSHUIFAYUANLIJIAODULAILIJIE,MIANSHUIXIAOSHOUEBENSHENSHUYUYINGZHENGZENGZHISHUIFANCHOU,GUOJIACHUYUZHICHIMOUXIETEDINGXINGYEFAZHANDEMUDE,JIYULEMIANSHUIDAIYU,LIYINGJIRUYINGZHENGZENGZHISHUIXIAOSHOUEZHONG。YINCI,ZHUANDENGJIRIQIANLIANXU12GEYUEHUOZHELIANXU4GEJIDULEIJIYINGZHENGZENGZHISHUIXIAOSHOUEBAOKUOMIANSHUIXIAOSHOUE。


误区四:转登记纳税人转登记日当期取得的进项税额,一律计入“应交税费—待抵扣进项税额”核算


ZAI18HAOGONGGAOZHONG,DUIYUZHUANDENGJINASHUIRENSHANGWEISHENBAODIKOUDEJINXIANGSHUIEYIJIZHUANDENGJIRIDANGQIDEQIMOLIUDISHUIE,HUAFENWEIZHUANDENGJIRIDANGQIYIJINGQUDEFAPIAO,YIJIZHUANDENGJIRIDANGQISHANGWEIQUDEFAPIAOLIANGLEIQINGKUANG,BINGTICHULEBUTONGDECHULIFANGSHI。QIZHONG“ZHUANDENGJIRIDANGQIYIJINGQUDEDEZENGZHISHUIZHUANYONGFAPIAO、JIDONGCHEXIAOSHOUTONGYIFAPIAO、SHOUFEIGONGLUTONGXINGFEIZENGZHISHUIDIANZIPUTONG

FAPIAO,YINGDANGYIJINGTONGGUOZENGZHISHUIFAPIAOXUANZEQUERENPINGTAIJINXINGXUANZEQUEREN


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