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蜂巢团队注册网址

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                                    • 蜂巢团队注册网址 >>税收实务>>税务规划蜂巢团队注册网址 >> 正文

                                      建筑企业项目经理负责制下的项目经理提取利润的合法渠道及个税的处理

                                      2019-03-18 13:55:00 | 来源:税屋 | 作者:

                                        JIANZHUQIYEXIANGMUJINGLIZERENZHIXIADEXIANGMUJINGLI,YUJIANZHUQIYEGOUCHENGGUYONGHEBEIGUYONGDEGUANXI,XIANGMUJINGLIHUODEDEXIANGMUJIXIAOKAOHE,DADUOSHUQIYETONGGUOXUKAICAILIAOCHENGBEN,XULIENONGMINGONGGONGZIHUOGOUMAIFAPIAODEFANGSHI,ZHEIBENJIUSHIYIZHONGWEIFAXINGWEI,JUYOUHENDADEFENGXIAN,JIUJINGXIANGMUJINGLIZERENZHIXIA,XIANGMUJINGLIHUODEDEJIANGLIHEJIXIAOKAOHERUHETIQU?GESHUIRUHECHULI?

                                      蜂巢团队注册网址  (YI)XIANGMUJINGLIFUZEZHIXIADEXIANGMUJINGLITIQULIRUNDEHEFAQUDAO

                                      蜂巢团队注册网址  YOUYUXIANGMUJINGLIFUZEZHIXIADEXIANGMUJINGLIZHIFUZEXIANGMUZHONGDEGONGCHENGSHIGONGJINDU、ZHILIANGANQUAN,CHENGBENZHIBIAOHELIRUNZHIBIAODEWANCHENG,HEHUANJINGWURANKONGZHIDENGRENWU。XIANGMUJINGLISHIJIANZHUQIYEDENEIBUYUANGONG,YUJIANZHUQIYEGOUCHENGGUYONGYUBEIGUYONGDEFALVGUANXI,RUGUOXIANGMUJINGLIWANCHENGGONGSIGUIDINGDEGEXIANGZHIBIAORENWU,GONGSIJIANGJIYUXIANGMUJINGLIYIDINGDEJIXIAOKAOHEJIANG。GEXIANGMUBUHUOSHIYEBUZHIQUYUGONGSIXIANGMUJINGLIHUODEDEXIANGMUKAOHEJIXIAOJIANGRUHECONGJIANZHUGONGSIZONGBUTIQU?JUEDUIBUKEYIXULIENONGMINGONGGONGZIDUOZAOGONGZIBIAO、BUKEYIXUKAICAILIAOFAPIAOHEGOUMAIFAPIAOZUODACHENGBENTAOQUXIANGMUJIXIAOKAOHEJIANG,ERBIXUTONGGUOYIXIASANZHONGHEFAFANGSHITIQU:

                                        YISHIMEIYUEJIXIANGMUJINGLIYUFAGONGZI;

                                      蜂巢团队注册网址  ERSHIJIANZHUQIYEZHANGSHANGSHUYUGEXIANGMUBUJINGLIHUOSHIYEBUZHIQUYUGONGSIFUZERENKAOHEJIXIAOJIANGFENEBUFENDELIRUNKOUCHUWEIQIYUFAGONGZIDESHENGYUBUFEN,ZAINIANZHONGTONGGUONIANZHONGJIANGDEFANGSHIJINXINGFAFANG。GAINIANZHONGJIANGYAOYIZHAONIANZHONGJIANGDESHUISHOUZHENGCEJISUANBINGKOUCHUGERENSUODESHUI;

                                      蜂巢团队注册网址  SANSHIKEYITONGGUOSHILIANGDEFEIYONGFAPIAO,LIRUYEWUZHAODAIFEIYONG、CHALVFEIYONG、HUIYIFEIYONGJINXINGBAOXIAO。

                                        (ER)XIANGMUJINGLIFUZEZHIXIADEXIANGMUJINGLITIQULIRUNDEGERENSUODESHUICHULI

                                        XIANGMUJINGLIFUZEZHIXIADEXIANGMUJINGLIHUODEXIANGMUJIXIAOJIANGSHI“GONGZIXINJINZONGHESUODE”,BIXUANZHAO“GONGZIXINJINZONGHESUODE”JINXINGGERENSUODESHUICHULI。JUTICHULIRUXIA:

                                        1,YOUJIANZHUQIYEANYUEYIZHAO“LEIJIYUKOUFA”YUKOUYUJIAOXIANGMUJINGLIDEGERENSUODESHUI。

                                        GENJU《GERENSUODESHUIKOUJIAOSHENBAOGUANLIBANFA(SHIXING)》DIBATIAO(GONGZIXINJINSUODEDEYUKOUYUJIAO)KOUJIAOYIWURENXIANGJUMINGERENZHIFUGONGZIXINJINSUODESHI,YINGDANGANZHAOLEIJIYUKOUFAYUKOUYUJIAOSHUIKUAN,BINGANYUEBANLIQUANYUANQUANEKOUJIAOSHENBAO,JUTICAOZUOYAODIANRUXIA:

                                        (1)JISUANLEIJIYINGYUKOUYUJIAOSHUIE。

                                      蜂巢团队注册网址  YONGRENDANWEIYINASHUIREN(LAODONGZHE)JIEZHIDANGQIANYUEFENLEIJIGONGZIXINJINSUODESHOURUEJIANCHUNASHUIRENSHENBAODELEIJIJIBENJIANCHUFEIYONG、ZHUANXIANGKOUCHU、ZHUANXIANGFUJIAKOUCHUHEYIFAQUEDINGDEQITAKOUCHUHOUDEYUEWEILEIJIYUJIAOYINGNASHUISUODEE,SHIYONGGONGZIXINJINSUODEYUKOUYUJIAOSHUILVBIAO(JIANFUBIAOYI),JISUANLEIJIYINGYUKOUYUJIAOSHUIE,ZAIJIANCHUYIYUKOUYUJIAOSHUIE,YUEZUOWEIBENQIYINGYUKOUYUJIAOSHUIE。YUEWEIFUZHISHI,ZANBUTUISHUI。NASHUINIANDUZHONGLEHOUYUERENGWEIFUZHISHI,KETONGGUONIANDUHUISUANQINGJIAO、DUOTUISHAOBU。

                                        SHUIWUTISHI——BEIZHEDANGBUFENSHUJUWEI“181920”

                                      蜂巢团队注册网址  JUTIJISUANGONGSHIRUXIA:

                                        BENQIYINGYUKOUYUJIAOSHUIE=(LEIJIYUKOUYUJIAOYINGNASHUISUODEE×YUKOULV-SUSUANKOUCHUSHU)-LEIJIJIANMIANSHUIE-LEIJIYIYUKOUYUJIAOSHUIE

                                        LEIJIYUKOUYUJIAOYINGNASHUISUODEE=LEIJISHOURU-LEIJIMIANSHUISHOURU-LEIJIJIBENJIANCHUFEIYONG-LEIJIZHUANXIANGKOUCHU-LEIJIZHUANXIANGFUJIAKOUCHU-LEIJIYIFAQUEDINGDEQITAKOUCHU

                                        QIZHONG:LEIJIJIBENJIANCHUFEIYONG,ANZHAO5000YUAN/YUECHENGYIDANGQIANYUEFENSHUJISUAN。

                                      蜂巢团队注册网址  (2)KOUCHULAODONGZHEDEZHUANXIANGFUJIAKOUCHU。

                                      蜂巢团队注册网址  《GERENSUODESHUIKOUJIAOSHENBAOGUANLIBANFA(SHIXING)》DISHIYITIAO:KOUJIAOYIWURENBANLIGONGZIXINJINSUODEYUKOUYUJIAOSHUIKUANSHI,YINGDANGGENJUNASHUIRENBAOSONGDE《GERENSUODESHUIZHUANXIANGFUJIAKOUCHUXINXIBIAO》WEINASHUIRENBANLIZHUANXIANGFUJIAKOUCHU。KOUJIAOYIWURENYINGDANGANGUIDINGXIANGNASHUIRENTIGONGQIZHUANXIANGFUJIAKOUCHUNEIRONGJIJINEDENGXINXI。

                                        (3)ZHUANXIANGFUJIAKOUCHUFEIYONGDEKOUCHUSHIJIAN。

                                      蜂巢团队注册网址  GENJU《GERENSUODESHUIZHUANXIANGFUJIAKOUCHUCAOZUOBANFA(SHIXING)》(GUOJIASHUIWUZONGJUGONGGAO2018NIANDI60HAO)DISITIAODIYIKUANDEGUIDING,XIANGMUJINGLIXIANGSHOUZINVJIAOYU、JIXUJIAOYU、ZHUFANGDAIKUANLIXIHUOZHEZHUFANGZUJIN、SHANYANGLAORENZHUANXIANGFUJIAKOUCHUDENASHUIREN,KEYIXUANZEKOUJIAOYIWURENZAIYUKOUYUJIAOSHUIKUANSHIBANLIKOUCHU;YEKEYIXUANZEZAICINIAN3YUE1RIZHI6YUE30RINEI,XIANGHUIJIAODIZHUGUANSHUIWUJIGUANBANLIHUISUANQINGJIAOSHENBAOSHIKOUCHU。

                                        案例分析

                                        (YI)ANQINGJIESHAO

                                      蜂巢团队注册网址  1、2019NIAN9YUE8RI,JIAJIANZHUQIYEYINGXIANGYANGNVSHIZHIFUGONGZI13500YUAN,YANGNVSHIZAIGAIYUECHUYOURENZHIDANWEIKOUJIAO“SANXIANYIJIN”2560YUANWAI,HAITONGGUODANWEIJIAOFUQIYENIANJIN540YUAN,ZIXINGZHIFUSHUIYOUSHANGYEJIANKANGBAOXIANFEI200YUAN。

                                        2、YANGNVSHIYIYU2019NIAN1YUEFENZHIFULENVERXUEQIANJIAOYUDE2019NIANSHANGXUEQI(2019NIAN1YUEZHI2019NIAN8YUE)XUEFEI7000YUAN,DAERZIZHENGZAISHANGXIAOXUE,XIANYIYUZHANGFUYUEDINGYOUYANGNVSHIANZINVJIAOYUZHUANXIANGFUJIAKOUCHUBIAOZHUNDE100%KOUCHU;

                                      蜂巢团队注册网址  3、YANGNVSHIBENRENSHIZAIZHIBOSHIYANJIUSHENGZAIDU;

                                      蜂巢团队注册网址  4、YANGNVSHIQUNIANSHIYONGSHANGYEYINXINGGERENZHUFANGDAIKUAN(HUOZHUFANGGONGJIJINDAIKUAN)GOUMAILESHOUTAOZHUFANG,XIANCHUYUCHANGHAIDAIKUANQIJIAN,MEIYUEXUZHIFUDAIKUANLIXI1300YUAN,YIYUZHANGFUYUEDINGYOUYANGNVSHIJINXINGZHUFANGDAIKUANLIXIZHUANXIANGFUJIAKOUCHU;

                                        5、YINYANGNVSHISUOGOUZHUFANGJULIXIAOHAISHANGXUEDEXUEXIAOHENYUAN,YIMEIYUEZUJIN1200YUANZAI(BENSHI)HAIZIXUEXIAOFUJINZUZHULEYITAOFANGWU;

                                        6、YANGNVSHIDEFUMUJUNYIMAN60SUI(MEIYUEJUNLINGQUYANGLAOBAOXIANJIN),YANGNVSHIYUJIEJIEHEDIDIQIANDINGSHUMIANFENTANXIEYI,YUEDINGYOUYANGNVSHIFENTANSHANYANGLAORENZHUANXIANGFUJIAKOUCHU800YUAN。

                                        7、2019NIAN10YUE2RI,JIAJIANZHUGONGSIYINGZHIFUYANGNVSHIGONGZI13500YUAN,TONGSHIFAFANGGUOQINGJIEDEGUOJIEFULIFEI4500YUAN,HEJI18000YUAN。DANWEIKOUJIAO“SANXIANYIJIN”,YANGNVSHIJIAOFUQIYENIANJIN、ZHIFUSHUIYOUSHANGYEJIANKANGBAOXIANFEIHEYANGNVSHIKEXIANGSHOUDEGELEIZHUANXIANGFUJIAKOUCHUDENGJINE,MEIYUEDOUXIANGTONGQINGFENXIYANGNVSHI9YUEFENHE10YUEFENYUKOUYUJIAOGERENSUODESHUIDUOSHAO?

                                        (ER)JISUANYANGNVSHI2019NIAN9YUEFENGERENSUODESHUISHIKEKOUCHUDEJINE:

                                        1.JIBENKOUCHUFEIYONG5000YUAN;

                                        2.ZHUANXIANGKOUCHU“SANXIANYIJIN”2560YUAN;

                                        3.ZHUANXIANGFUJIAKOUCHU4200YUAN:

                                      蜂巢团队注册网址  (1)ZINVJIAOYUZHUANXIANGFUJIAKOUCHU2000YUAN(NVERHEERZIGE1000YUAN);

                                        (2)JIXUJIAOYUZHUANXIANGFUJIAKOUCHU400YUAN;

                                      蜂巢团队注册网址  (3)ZHUFANGDAIKUANLIXIZHUANXIANGFUJIAKOUCHU1000YUAN;

                                      蜂巢团队注册网址  (4)SHANYANGLAORENZHUANXIANGFUJIAKOUCHU800YUAN。

                                      蜂巢团队注册网址  4.YIFAQUEDINGDEQITAKOUCHU740YUAN(QIYENIANJIN540YUAN,ZHIFUSHUIYOUSHANGYEJIANKANGBAOXIANFEI200YUAN)。

                                        (SAN)YANGNVSHI2019NIAN9YUEFENYINGNASHUISUODEE

                                      蜂巢团队注册网址  =13500-5000-2560-4200-740

                                        =1000(YUAN)

                                        (SI)YINGZAI9YUEFENYUKOUYUJIAOYANGNVSHIGERENSUODESHUI

                                      蜂巢团队注册网址  =1000×3%=30(YUAN)

                                        (WU)JISUANYANGNVSHI2019NIAN10YUEFENGERENSUODESHUISHIKEKOUCHU:

                                        1.JIBENKOUCHUFEIYONG5000YUAN;

                                      蜂巢团队注册网址  2.ZHUANXIANGKOUCHU“SANXIANYIJIN”2560YUAN;

                                      蜂巢团队注册网址  3.ZHUANXIANGFUJIAKOUCHU4200YUAN:

                                        (1)ZINVJIAOYUZHUANXIANGFUJIAKOUCHU2000YUAN(NVERHEERZIGE1000YUAN);

                                      蜂巢团队注册网址  (2)JIXUJIAOYUZHUANXIANGFUJIAKOUCHU400YUAN;

                                        (3)ZHUFANGDAIKUANLIXIZHUANXIANGFUJIAKOUCHU1000YUAN;

                                        (4)SHANYANGLAORENZHUANXIANGFUJIAKOUCHU800YUAN。

                                      蜂巢团队注册网址  4.YIFAQUEDINGDEQITAKOUCHU740YUAN(QIYENIANJIN540YUAN,ZHIFUSHUIYOUSHANGYEJIANKANGBAOXIANFEI200YUAN)。

                                      蜂巢团队注册网址  (LIU)AN“LEIJIYUKOUFA”FANGSHIYUKOUYUJIAOSHUIKUAN

                                      蜂巢团队注册网址  ZAI9YUEFENYIYUKOUYUJIAOYANGNVSHIGERENSUODESHUI30YUAN。

                                      蜂巢团队注册网址  1.YANGNVSHI10YUEFENLEIJIYINGSHUISHOURU

                                        =13500+13500+4500=31500(YUAN)

                                        2.YANGNVSHI10YUEFENLEIJIKOUCHUE

                                        =5000×2+2560×2+4200×2+740×2

                                        =25000(YUAN)

                                        3.YANGNVSHI10YUEFENLEIJIYUKOUYUJIAOYINGNASHUISUODEE

                                        =31500-25000=6500(YUAN)

                                        4.10YUEFENLEIJIYINGYUKOUYUJIAOYANGNVSHIGERENSUODESHUI

                                        =6500×3%=195(YUAN)

                                        5.10YUEFENDANGYUEYINGYUKOUYUJIAOYANGNVSHIGERENSUODESHUI

                                        =195-30=165(YUAN)

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