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                                                          2. 蜂巢团队注册网址 >>税收实务>>税务规划 >> 正文

                                                            电梯工程发包方式的财税安排

                                                            2019-03-16 13:36:00 | 来源:税屋 | 作者:

                                                            蜂巢团队注册网址  LUXIFANGDICHANKAIFAGONGSIJIANSHE(YIXIAJIANCHENGLUXIGONGSI)DE“SHANGSHUIWANXIAOQU”YOU12DONGZHUZHAILOUHE1DONGZONGHESHANGWULOU,GONGXUYAODIANTI28BU,GAIFANGDICHANGONGSIDUIYUDIANTIGONGCHENGRUHEFABAO?DUIFANGYINGTIGONGHEZHONGFAPIAO?CHENGJIANGONGSIZAIYINGYESHUISHANGYOUYOUNAXIEGUIDINGNI?

                                                              GENJU《JIANZHUYEQIYEZIZHIGUANLIGUIDING》(JIANSHEBUBULINGDI159HAO)DILIUTIAOGUIDING,QUDESHIGONGZONGCHENGBAOZIZHIDEQIYE(YIXIAJIANCHENGSHIGONGZONGCHENGBAOQIYE),KEYICHENGJIESHIGONGZONGCHENGBAOGONGCHENG。SHIGONGZONGCHENGBAOQIYEKEYIDUISUOCHENGJIEDESHIGONGZONGCHENGBAOGONGCHENGNEIGEZHUANYEGONGCHENGQUANBUZIXINGSHIGONG,YEKEYIJIANGZHUANYEGONGCHENGHUOLAOWUZUOYEYIFAFENBAOJIJUYOUXIANGYINGZIZHIDEZHUANYECHENGBAOQIYEHUOLAOWUFENBAOQIYE。QUDEZHUANYECHENGBAOZIZHIDEQIYE(YIXIAJIANCHENGZHUANYECHENGBAOQIYE),KEYICHENGJIESHIGONGZONGCHENGBAOQIYEFENBAODEZHUANYEGONGCHENGHEJIANSHEDANWEIYIFAFABAODEZHUANYEGONGCHENG。ZHUANYECHENGBAOQIYEKEYIDUISUOCHENGJIEDEZHUANYEGONGCHENGQUANBUZIXINGSHIGONG,YEKEYIJIANGLAOWUZUOYEYIFAFENBAOJIJUYOUXIANGYINGZIZHIDELAOWUFENBAOQIYE。SUOYILUXIGONGSIKEYIYOULIANGZHONGXUANZE,YISHIJIANGDIANTIGONGCHENGBAOHANZAIJIANZHUSHIGONGZONGCHENGBAOHETONGZHONGYIBINGDUIWAIFABAO。ERSHIJIANGDIANTIGONGCHENGZUOWEIFENXIANGFENBAOGONGCHENGDANDUDUIWAIFABAO。

                                                              RUGUOLUXIGONGSIJIANGQUANBUGONGCHENGFABAOJISHIGONGZONGBAOQIYEXIANGDONGGONGSI,NEIMEXIANGDONGGONGSIJIUYAOFUZEDIANTIDEGONGYINGHEANZHUANG。TONGCHANGQINGKUANGXIA,XIANGDONGGONGSIHUIJIANGCIGONGCHENGZUOWEIZHUANYEGONGCHENGFENBAOJIDIANTIGONGCHENGGONGSI。XIANGBIJIAOYULUXIGONGSIDANDUDUIWAIFABAO,ZENGJIALEZONGBAOFANGFENBAODEHUANJIE。ERZHEZUIZHONGDOUYAOJIAOYOUZHUANYEDEDIANTIGONGCHENGGONGSILAIWANCHENGDIANTIGONGCHENGYEWU。

                                                            蜂巢团队注册网址  JIADINGSHANGSHUDIANTIKUAN440WANYUAN,ANZHUANGKUAN120WANYUAN,RUGUOXIANGDONGGONGSIHEZUOWEIFENBAOFANGDEDIANTISHENGCHANCHANGJIAQIANDINGDESHIYIFENDIANTICAIGOU、ANZHUANGHETONG,HETONGTIAOKUANZHONGYUEDINGLESHEBEIJIAKUANHEANZHUANGJIAKUAN,NEIMECISHIFENBAOFANGJIUSHUYUXIAOSHOUZICHANHUOWUTONGSHITIGONGJIANZHUYELAOWUDENASHUIREN,ANZHAO《YINGYESHUIZANXINGTIAOLISHISHIXIZE》DIQITIAOGUIDING,NASHUIRENDEXIALIEHUNHEXIAOSHOUXINGWEI,YINGDANGFENBIEHESUANYINGSHUILAOWUDEYINGYEEHEHUOWUDEXIAOSHOUE,QIYINGSHUILAOWUDEYINGYEEJIAONAYINGYESHUI,HUOWUXIAOSHOUEBUJIAONAYINGYESHUI;WEIFENBIEHESUANDE,YOUZHUGUANSHUIWUJIGUANHEDINGQIYINGSHUILAOWUDEYINGYEE:

                                                            蜂巢团队注册网址  (YI)TIGONGJIANZHUYELAOWUDETONGSHIXIAOSHOUZICHANHUOWUDEXINGWEI;

                                                            蜂巢团队注册网址  (ER)CAIZHENGBU、GUOJIASHUIWUZONGJUGUIDINGDEQITAQINGXING。

                                                            蜂巢团队注册网址  GUOJIASHUIWUZONGJU《GUANYUNASHUIRENXIAOSHOUZICHANHUOWUBINGTONGSHITIGONGJIANZHUYELAOWUYOUGUANSHUISHOUWENTIDEGONGGAO》(GUOJIASHUIWUZONGJUGONGGAO2011NIANDI23HAO)GUIDING,NASHUIRENXIAOSHOUZICHANHUOWUTONGSHITIGONGJIANZHUYELAOWU,XUXIANGJIANZHUYELAOWUFASHENGDIZHUGUANDIFANGSHUIWUJIGUANTIGONGQIJIGOUSUOZAIDIZHUGUANGUOJIASHUIWUJIGUANCHUJUDEBENNASHUIRENSHUYUCONGSHIHUOWUSHENGCHANDEDANWEIHUOGERENDEZHENGMING。JIANZHUYELAOWUFASHENGDIZHUGUANDIFANGSHUIWUJIGUANGENJUNASHUIRENCHIYOUDEZHENGMING,ANBENGONGGAOYOUGUANGUIDINGJISUANZHENGSHOUYINGYESHUI。SUOYIDIANTISHENGCHANCHANGJIARUGUONENGTIGONGQIJIGOUSUOZAIDIZHUGUANGUOSHUIJIGUANCHUJUDEQISHUYUCONGSHIHUOWUSHENGCHANDANWEIZHENGMINGDEHUA,DIANTISHENGCHANCHANGJIAJIUKEYIZHIDUI120WANYUANDEANZHUANGGONGCHENGKAIJUJIANZHUYEFAPIAO,ERDUI440WANYUANDEDIANTIKUANKAIJUZENGZHISHUIPUTONGFAPIAO。JIANGZHEILIANGYANGFAPIAOTIGONGJIXIANGDONGGONGSI。

                                                            蜂巢团队注册网址  ERXIANGDONGGONGSIZUOWEIZONGBAOFANG,YOUYUZONGBAOHETONGZHONGBAOKUOLEDIANTIGONGCHENGDEJINE,SUOYIZONGBAOFANGYIBANYAOQUANEKAIJUFAPIAOJIFABAOFANG,TONGYANGFABAODANWEITONGCHANGYEZHIRENKEZONGBAOGONGSIKAIJUDEFAPIAO,BENLIZHONGXIANGDONGGONGSIYAOQUANEKAIJU560WANYUANJIANZHUYEFAPIAOJILUXIGONGSI(RUGUOSHIDAOSHUIWUJUDAIKAIDEHUA,XUCHIFENBAOHETONG、FENBAOFANGFAPIAO、WANSHUIPINGZHENGDENGZILIAO)。

                                                            蜂巢团队注册网址  YIGEXUYAOZHUYIDEWENTISHI,ZONGBAOFANGXIANGDONGGONGSIQUANEKAIJULEJIANZHUYEFAPIAOJILUXIGONGSI,NEIMEXIANGDONGGONGSIGAIRUHENASHUINI?QIQUDEDEZENGZHISHUIPUTONGFAPIAOSUOJIZAIDE440WANYUANDEDIANTIKUANSHIBUSHIQICHAENASHUIDEYOUXIAODIKOUPINGJUNI?

                                                              ZAISHIJISHENGHUOZHONG,DAJIADUIYUFENBAOGONGCHENGKUANKEYIKOUCHUXIANGSHOUCHAENASHUIHAOWUYIYI,DANSHIDUIYUZONGBAOFANGQUDEDEFENBAOGONGCHENGZHONGDEZENGZHISHUIPUTONGFAPIAOSHIFOUYUNXUCHAEKOUCHU,CUNZAIJIAODAZHENGYI。ANZHAO《YINGYESHUIZANXINGTIAOLI》DIWUTIAODISANKUANGUIDING,NASHUIRENJIANGJIANZHUGONGCHENGFENBAOJIQITADANWEIDE,YIQIQUDEDEQUANBUJIAKUANHEJIAWAIFEIYONG,KOUCHUQIZHIFUJIQITADANWEIDEFENBAOKUANHOUDEYUEWEIYINGYEE。SUIRANYOUDIWUTIAODISANKUANDEMINGQUEGUIDING,DANSHIBUFENSHUIWUJIGUANWANGWANGRENTONGLAOWUBUFENCHAENASHUIDEGUANDIAN,DUIYUHUOWUBUFENBUYURENKE。QISHIXIANGGUANDESHUIWUGUIDINGZHONG,BINGWEIXIANDINGFENBAOKUANDEGOUCHENGQINGKUANG,GENGMEIYOUGUIDINGFENBAOKUANZHONGBUDEKOUCHUZICHANHUOWUDEJIAKUAN。ANZHAOHUNHEXIAOSHOUDEDINGYI(TONGYIXIANGXIAOSHOUXINGWEIRUGUOJISHEJIDAOYINGSHUILAOWUYOUSHEJIDAOHUOWUDE,WEIHUNHEXIAOSHOUXINGWEI)LAILIJIE,JIRANTIGONGJIANZHUYELAOWUDETONGSHIXIAOSHOUZICHANHUOWUDEXINGWEI,SHIYIZHONGTESHUDEHUNHEXIAOSHOUXINGWEI,WOMENJIUBUNENGBATONGYIXIANGXIAOSHOUXINGWEIGELIEKAILAI,BUNENGYINWEIERZHEFENBIEJIAONAZENGZHISHUIHEYINGYESHUILIANGZHONGBUTONGDESHUIZHONGJIURENWEIDEBATONGYIXIANGXIAOSHOUXINGWEIFENGE,YINGGAICHENGRENTADEYITIHUA,CHENGRENQISHIYIXIANGWANZHENGDEFENBAOGONGCHENG。YINCIXIANGDONGGONGSIYINGYESHUIDEJISHUIYIJUJIUSHIZONGBAOHETONGJIAKUANKOUCHU560WANYUANFENBAOGONGCHENGKUANHOUDEYUE。

                                                              RUGUOXIANGDONGGONGSIQIANDINGDESHILIANGFENHETONG,JIFENBIEYUDIANTIGONGYINGSHANGQIANDINGLEDIANTICAIGOUHETONG440WANYUAN,YUDIANTIANZHUANGGONGCHENGGONGSIQIANDINGLEANZHUANGHETONG120WANYUAN。XIANGDONGGONGSIZUOWEIZONGBAOFANGSHOUDAOLE440WANYUANDEZENGZHISHUIPUTONGFAPIAO,RANHOUWEITUODIANTIGONGCHENGGONGSIANZHUANGGAIDIANTI。GENJU《ZHONGHUARENMINGONGHEGUOYINGYESHUIZANXINGTIAOLISHISHIXIZE》DISHILIUTIAOGUIDING,CHUBENXIZEDIQITIAOGUIDINGWAI,NASHUIRENTIGONGJIANZHUYELAOWU(BUHANZHUANGSHILAOWU)DE,QIYINGYEEYINGDANGBAOKUOGONGCHENGSUOYONGYUANCAILIAO、SHEBEIJIQITAWUZIHEDONGLIJIAKUANZAINEI,DANBUBAOKUOJIANSHEFANGTIGONGDESHEBEIDEJIAKUAN。SUOYISUIRANDIANTIGONGCHENGGONGSIJINQUDELE120WANYUANDIANTIANZHUANGSHOURU,BINGQIEKAIJULE120WANYUANDEJIANZHUYEFAPIAO,DANQIYINGYESHUIDEJISHUIYIJUQUESHI440+120=560(WANYUAN),YINGNASHUIE=560×3%=16.8(WANYUAN)。DUIYUZHEIZHONGQINGKUANG,RUGUOJIANGHETONGZHUTIGAIBIANYIXIA,BIANXIANGDONGGONGSICAIGOUDIANTIWEILUXIGONGSIZHIJIECAIGOU,RANHOUYOULUXIGONGSIJIANGDIANTIYIJIAOJIDIANTIGONGCHENGGONGSIANZHUANG,NEIMEZHEIZHONGXINGWEIJIUSHUYUSHUIFASUOSHUODEJIANSHEFANGTIGONGSHEBEIDEQINGKUANG。DUIYUJIANSHEFANGTIGONGDESHEBEIDEJIAKUANSHIBUBAOKUOZAIYINGYESHUIJISHUIYIJUZHONG,BUYONGJIZHENGYINGYESHUIDE。ZHEIYANGJIUKEJIEYUE440×3%=13.2(WANYUAN)SHUIKUAN,DUIYUCIXIANGJIESHUIDESHOUYIKEYIYOUXIANGGUANGEFANGXIESHANGFENXIANG。

                                                            蜂巢团队注册网址  ZHEILIANGZHONGFANGSHI,DIANTIGONGCHENGJIAKUAN560WANYUANCHULISHIYIZHIDE。JIXIANGDONGGONGSISHOUDAO440WANYUANZENGZHISHUIPUTONGFAPIAOHE120WANYUANJIANZHUYEFAPIAO;LUXIGONGSISHOUDAO560WANYUANJIANZHUYEFAPIAO。

                                                              DUIYULUXIGONGSIZHIJIEJIANGDIANTIGONGCHENGDUIWAIFABAO,SUOSHEJIDAODESHUISHOUZHENGCEHESHANGSHUFENXIDATONGXIAOYI。ZHIBUGUOHEDIANTIGONGCHENGGONGSIZHIJIEJIECHUDEHUANCHENGLEFABAOFANGLUXIGONGSIERYI。LUXIGONGSIKEYIZHIJIEHEDIANTICHANGJIAQIANDINGYIFENDIANTICAIGOUANZHUANGHETONG,YEKEYIHECHANGJIAHUOJINGXIAOSHANGQIANDINGYIFENCAIGOUHETONG,HELINGYIJIAYOUZIZHIDEANZHUANGGONGSIQIANDINGYIFENANZHUANGHETONG。ER440WANYUANDEZENGZHISHUIPUTONGFAPIAOHE120WANYUANDEJIANZHUYEFAPIAOGAIYOULUXIGONGSIZHIJIESHOUQUBALE。

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