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,2019,年,小规模,纳税人申报实操,/,全盘账处理,/,纳税申报,/,流程,想 学 会,想 遵 从,想 筹 划,但根本不知从何入手,但不具备正确操作的能力,但没有掌握正确的思维方法,一、增值税小规模申报,流程,按季申报按月远程或大厅抄税,（增值税防伪开票系统）,填表：增,/,企业所得,/,附加,/,财,（电子税务局）,申报：一窗式比对,（电子税务局）,实时扣款,（,电子税务局,）,清卡,（,增值税防伪开票系统,）,查询打印,（电子税务局）,填表：个税,（自然人税收管理系统扣缴客户端）,1.,抄报税（增值税防伪开票系统）,2.,报送财务报表、税务报表及社保,3.,报个人所得税,地区不同页面会有所差别,二、,企业常涉普惠性税收,减免政策,税,/,费,/,申报,适用范围,优惠时限另外规定,主要文件,增值税,小规模,截止,2021,年,12,月,31,日,财税,201913,号,国家税务总局公告,2019,年第,4,号,企业所得税,小型微利,财税,201913,号,国家税务总局公告,2019,年第,2,号,地方税种和相关附加,城市维护建设税,小规模,地方,50%,内叠加减免,(,一直到下面的,地方教育附加,),财税,201913,号,国家税务总局公告,2019,年第,5,号,资源税,/,耕地占用税,房产税,/,城镇土地使用税,印花税,小规模等,20,年,12,月,31,日,/18,年,5,月,1,日起,财税,201913,号,/,19,年,5,号公告,/,财税,201777,号,/,财税,201850,号,教育费附加,全部,自,2016,年,2,月,1,日起,财税,201913,号,国家税务总局公告,2019,年第,5,号,财税,201612,号,地方教育附加,水利建设基金,财税,201612,号,文化事业建设费,小规模,2018,年,1,月,1,日起,2,万有效,财税,201625,号,残疾人保障金,小微企业,注册,3,年内,财税,201718,号,申报次数（按季申报）,小规模,自,2016,年,4,月,1,日起,国家税务总局公告,2016,年第,6,号：个税等除外,常见行业及相关税费介绍：,行业,常涉申报资料,备注,商业,财务报表、增值税、附加税、印花税、企业所得税、个人所得税,工业,消费税,服务,文化事业建设费,建筑,房地产,土地增值税,文件常见问题汇总：,1,、,国家税务总局公告,2019,年第,4,号的解读链接,2,、如何判断企业从事的行业是否属于国家限制和禁止行业？链接,3,、资产总额、从业人员如何计算？链接,4,、“小型微利企业”和“小微企业”两者之间有什么不同？链接,5,、小型微利企业所得税优惠政策为什么采取分段计算的方法？,链接,6,、享受小型微利企业税收优惠政策的程序是否复杂，是否还需要到税务机关办理相关手续？链接,三、小规模增值税申,报表介绍,增值税纳税申报表（小规模纳税人适用）,（必填）,增值税纳税申报表（小规模纳税人适用）,附列资料,（选填）,：本附列资料由发生应税行为且有扣除项目的纳税人填写。,增值税减免税申报明细表,（选填）,：本表由享受增值税减免税优惠政策的增值税一般纳税人和小规模纳税人填写。,本期转让不动产的销售额,0.00,一、计税依据,项 目,栏次,本期数,本年累计,货物及劳务,服务、不动产和无形资产,货物及劳务,服务、不动产和无形资产,（一）应征增值税不含税销售额（,3%,征收率）,1,0.00,0.00,0.00,0.00,税务机关代开的增值税用发票不含税销售额,2,0.00,0.00,0.00,0.00,税控器具开具的普通发票不含税销售额,3,0.00,0.00,0.00,0.00,（二）应征增值税不含税销售额（,5%,征收率）,4,0.00,0.00,税务机关代开的增值税专用发票不含税销售额,5,0.00,0.00,税控器具开具的普通发票不含税销售额,6,0.00,0.00,（三）销售使用过的固定资产不含税销售额,7(7,8),0.00,0.00,其中：税控器具开具的普通发票不含税销售额,8,0.00,0.00,（四）免税销售额,9=10+11+12,0.00,0.00,0.00,0.00,其中：小微企业免税销售额,10,0.00,0.00,0.00,0.00,未达起征点销售额,11,0.00,0.00,0.00,0.00,其他免税销售额,12,0.00,0.00,0.00,0.00,（五）出口免税销售额,13(13,14),0.00,0.00,0.00,0.00,其中：税控器具开具的普通发票销售额,14,0.00,0.00,0.00,0.00,二、税款计算,本期应纳税额,15,0.00,0.00,0.00,0.00,本期应纳税额减征额,16,0.00,0.00,0.00,0.00,本期免税额,17,0.00,0.00,0.00,0.00,其中：小微企业免税额,18,0.00,0.00,0.00,0.00,未达起征点免税额,19,0.00,0.00,0.00,0.00,应纳税额合计,20=15-16,0.00,0.00,0.00,0.00,本期预缴税额,21,0.00,0.00,本期应补（退）税额,22=20-21,0.00,0.00,(,小规模增值税纳税申报表,),填写税务机关代开或者自开的增值税专用发票销售额合计。,填写销售免征增值税的货物及劳务、应税行为的销售额，不包括出口免税销售额。,应税行为有扣除项目的纳税人，填写扣除之前的销售额。,填写减征的增值税应纳税额。包含可在增值税应纳税额中全额抵减的增值税税税控系统专用设备以及技术维护费，可在增值税应纳税额中抵免的购置税控收款机的增值税税额。,（小微企业填写）,（个体工商户填写）,（小微企业填写）,（个体工商户填写）,填写符合小微企业免征增值税政策的增值税免税额，根据第,10,栏,“,小微企业免税销售额,”,和,“,征收率,”,。,填写纳税人本期预缴的增值税额，但不包括查补缴纳的增值税额。,增值税纳税申报表（小规模纳税人适用）附列资料,税款所属时间：自,年,月,日至,年,月,日,纳税人名称（公章）：,应税行为（,3%,征收率）扣除额计算,项目,栏次,金额,期初余额,1,0.00,本期发生额,2,0.00,本期扣除额,3,（,3,（,1+2,）之和，且,35,）,0.00,期末余额,4=1+2-3,0.00,应税行为（,3%,征收率）计税销售额计算,全部含税收入（适用,3%,征收率）,5,0.00,本期扣除额,6=3,0.00,含税销售额,7=5-6,0.00,不含销售额,8=7,1.03,0.00,应税行为（,5%,征收率）扣除额计算,期初余额,9,0.00,本期发生额,10,0.00,本期扣除额,11,（,119+10,之和，且,1113,）,0.00,期末余额,12=9+10-11,0.00,应税行为（,5%,征收率）计税销售额计算,全部含税收入（适用,5%,征收率）,13,0.00,本期扣除额,14=11,0.00,含税销售额,15=13-14,0.00,不含税销售额,16=15,1.05,0.00,填写本期发生的根据税法规定准予从其取得的全部价款和价外费用中扣除的服务金额。,（含税概念）,与增值税纳税申报表（小规模纳税人适用）第,1,栏,“,应征增值税不含税销售额,”“,本期数,”“,服务、不动产和无形资产,”,栏数据一致,。,填写纳税人提供服务取得的全部价款和价外费用。,增值税减免税申报明细表,税款所属时间：自,年,月,日至,年,月,日,纳税人名称（公章）：,金额单位：元（列至角分）,一、减税项目,减税性质代码及名称,栏次,期初余额,本期发生额,本期应抵减税额,本期实际抵减税额,期末余额,1,2,3=1+2,43,5=3-4,合计,增加,删除,0.00,0.00,0.00,0.00,0.00,二、免税项目,免税性质代码及名称,栏次,免征增值税项目,销售额,免税销售额扣除项目,本期实际扣除金额,扣除后免税销售额,免税销售额,对应的进项税额,免税额,1,2,3=1-2,43,5,合,计,增加,删除,0.00,0.00,0.00,0.00,0.00,出口免税,其中：跨境服务,第,3,列征收率,。,本表为增值税一般纳税人和小规模纳税人共用表，享受增值税减免税优惠的增值税小规模纳税人需填写本表。,课间休息,10,分钟,！,想要获得更多资讯,谢谢观看！,
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