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                          2. 蜂巢团队注册网址 >>税收实务>>政策解读 >> 正文

                            关于《国家税务总局关于应用机动车销售统一发票电子信息办理车辆购置税业务的公告》的解读

                            2019-02-03 13:29:00 | 来源:国家税务总局 | 作者:

                              WEIGUANCHELUOSHIGUOWUYUAN“FANGGUANFU”GAIGE,BIANLINASHUIRENBANLICHELIANGGOUZHISHUIYEWU,BUDUANTISHENGNASHUIFUWUSHUIPING,CHIXUTISHENGNASHUIRENMANYIDUHEHUODEGAN,GUOJIASHUIWUZONGJUZHIFALE《GUOJIASHUIWUZONGJUGUANYUYINGYONGJIDONGCHEXIAOSHOUTONGYIFAPIAODIANZIXINXIBANLICHELIANGGOUZHISHUIYEWUDEGONGGAO》(YIXIAJIANCHENG《GONGGAO》)。

                              一、什么是“应用机动车销售统一发票电子信息办理车辆购置税业务”的新机制?

                            蜂巢团队注册网址  WEISHIYINGSHUISHOUXIANDAIHUAJIANSHEDEXUYAO,CHUANGXINBANSHUIFUWUFANGSHI,TISHENGZHENGGUANZHIXIAO,《GONGGAO》MINGQUE,YINGYONGJIDONGCHEXIAOSHOUTONGYIFAPIAODIANZIXINXIBANLICHELIANGGOUZHISHUIYEWU(YIXIAJIANCHENG“XINJIZHI”),DUIKAIJUJIDONGCHEXIAOSHOUTONGYIFAPIAODEYINGSHUICHELIANG,NASHUIRENBANLICHELIANGGOUZHISHUIZHENGSHUIHETUISHUIYEWUSHI,YIJINSHUISANQIXITONGZHONGDEJIDONGCHEXIAOSHOUTONGYIFAPIAODIANZIXINXIZAIMINGDEBUHANSHUIJIAZUOWEISHENBAOJISHUIJIAGE。

                              二、实施新机制后,办税业务有哪些变化?

                            蜂巢团队注册网址  DUIKAIJUJIDONGCHEXIAOSHOUTONGYIFAPIAODEYINGSHUICHELIANG,XINJIZHISHISHIQIAN,SHUIWUJIGUANYINASHUIRENTIGONGDEZHIZHIJIDONGCHEXIAOSHOUTONGYIFAPIAOZAIMINGDEBUHANSHUIJIAZUOWEISHENBAOJISHUIJIAGE,WEINASHUIRENBANLICHELIANGGOUZHISHUIDEXIANGGUANYEWU;XINJIZHISHISHIHOU,SHUIWUJIGUANYIJINSHUISANQIXITONGZHONGDEJIDONGCHEXIAOSHOUTONGYIFAPIAODIANZIXINXIZAIMINGDEBUHANSHUIJIAZUOWEISHENBAOJISHUIJIAGE,WEINASHUIRENBANLICHELIANGGOUZHISHUIDEXIANGGUANYEWU。

                              三、实施新机制将会给纳税人带来哪些好处?

                            蜂巢团队注册网址  SHISHIXINJIZHI,YISHIYOULIYUBAOHUNASHUIRENDEHEFAQUANYI。SHUIWUJIGUANTONGGUOXINXIHUASHOUDUAN,JIEZHUBUKECUANGAIDEJIDONGCHEXIAOSHOUTONGYIFAPIAODIANZIXINXIBANLICHELIANGGOUZHISHUIYEWU,DUSAILEBUFAFENZILIYONGWEIZAOBIANZAOQITASHOUFACHEZHUDEJIDONGCHEXIAOSHOUTONGYIFAPIAOXIANGGUANXINXIMOUQUBUFALIYIDEGUANLILOUDONG,BIMIANJINASHUIRENDAILAIQIANZAIDEFALVJIUFEN,KEYIGENGHAODIBAOZHANGNASHUIRENDEHEFAQUANYI。ERSHIYOULIYUYINGZAOGONGPINGGONGZHENGDESHUISHOUHUANJING。XINJIZHIKEYIYOUXIAOBIMIANBUFARENYUANSHIYONGXUJIAFAPIAOTOUTAOSHUIKUAN,KEYIGENGHAODITIXIANSHUISHOUGONGPINGYUANZE,WEIHUSHUIFADEYANSUXING,YINGZAOGONGPINGGONGZHENGDESHUISHOUHUANJING;SANSHIYOULIYUYOUHUABANSHUILIUCHENG。XINJIZHIJIANGZIDONGSHENGCHENGCHELIANGGOUZHISHUINASHUISHENBAOBIAO,NASHUIRENBUZAIXUYAOSHOUGONGTIANXIENASHUISHENBAOBIAO,KEYIGENGHAODIJIANQINGNASHUIRENDEBANSHUIFUDAN,BIMIANNASHUIRENYINSHOUGONGTIANXIESHENBAOBIAOKENENGCHUXIANDECHACUO;TONGSHISHUIWUJIGUANKEYIGENGHAODIYOUHUADUIYISIWENTIFAPIAODECHAYANLIUCHENG,TIGAOBANSHUIXIAOLV。

                              四、发票电子信息出现异常时,纳税人应如何处理?

                              YISHIDANGYINGSHUICHELIANGCUNZAIDUOTIAOFAPIAODIANZIXINXIHUOZHEMEIYOUFAPIAODIANZIXINXISHI,NASHUIRENKEYICHIJIDONGCHEXIAOSHOUTONGYIFAPIAO、GOUCHEHETONGJIQITANENGGOUFANYINGZHENSHIJIAOYIDECAILIAODAOSHUIWUJIGUANBANLICHELIANGGOUZHISHUINASHUISHENBAO,ANZHAOGOUZHIYINGSHUICHELIANGSHIJIZHIFUJIXIAOSHOUFANGDEQUANBUJIAKUAN(BUBAOKUOZENGZHISHUISHUIKUAN)SHENBAONASHUI。

                            蜂巢团队注册网址  ERSHIDANGNASHUIRENTIGONGDEJIDONGCHEXIAOSHOUTONGYIFAPIAODENEIRONGYUFAPIAODIANZIXINXIBUYIZHI、NASHUIRENTIGONGDEJIDONGCHEXIAOSHOUTONGYIFAPIAOYIJINGZUOFEIHUOZHEKAIJULEHONGZIFAPIAODE,SHUIWUJIGUANJIANGGAOZHINASHUIRENFAPIAOYICHANGDEYUANYIN,NASHUIRENHUANQUHEGUIDEJIDONGCHEXIAOSHOUTONGYIFAPIAOHOUSHENBAONASHUI。

                              SANSHIDANGNASHUIRENSHENQINGCHELIANGGOUZHISHUITUISHUISHI,RUNASHUIRENTIGONGDETUICHEFAPIAOYUFAPIAODIANZIXINXIBUYIZHI,NASHUIRENHUANQUHEGUIDEJIDONGCHEXIAOSHOUTONGYIFAPIAOHOU,YIFABANLITUISHUISHENBAO;RUMEIYOUFAPIAODIANZIXINXI,NASHUIRENZAIXIAOSHOUFANGXIANGSHUIWUJIGUANCHUANSHUYOUXIAOFAPIAODIANZIXINXIHOU,YIFABANLITUISHUISHENBAO。

                              五、纳税人在新机制实施前购置的应税车辆,在新机制实施后申报纳税时应如何确定申报计税价格?

                            蜂巢团队注册网址  WEILETIXIANBIANMINFUWUYUANZE,NASHUIRENZAIXINJIZHISHISHIQIANGOUZHIDEYINGSHUICHELIANG,YUXINJIZHISHISHIHOUBANLICHELIANGGOUZHISHUINASHUISHENBAODE,SHUIWUJIGUANNENGGOUDIAOQUFAPIAODIANZIXINXIDE,ANZHAOXINJIZHIQUEDINGSHENBAOJISHUIJIAGE;WUFADIAOQUFAPIAODIANZIXINXIDE,ANXINJIZHISHISHIQIANDELIUCHENGQUEDINGSHENBAOJISHUIJIAGE。

                              

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