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

            关于《国家税务总局关于支持新型冠状病毒感染的肺炎疫情防控有关税收征收管理事项的公告》的解读

            2019-02-11 13:33:00 | 来源:国家税务总局 | 作者:

              一、制定《公告》的背景

              WEISHENRUGUANCHEXIJINPINGZONGSHUJIGUANYUXINXINGGUANZHUANGBINGDUGANRANDEFEIYANYIQINGFANGKONGGONGZUODEYIXILIEZHONGYAOZHISHIJINGSHENHEDANGZHONGYANG、GUOWUYUANJUECEBUSHU,JINYIBULUOSHIHAOZHICHIXINGUANBINGDUGANRANDEFEIYANYIQINGFANGKONGSHUISHOUZHENGCE,MINGQUEXIANGGUANSHUISHOUZHENGSHOUGUANLISHIXIANG,JIANBIANZHENGGUANLIUCHENG,ZHIFABENGONGGAO。

              二、《公告》主要内容解读

              (YI)SHIYONGZENGZHISHUIZENGLIANGLIUDITUISHUIDEYIQINGFANGKONGZHONGDIANBAOZHANGWUZISHENGCHANQIYE,RUHEBANLILIUDITUISHUI?

              DA:WEIYOUHUAYIQINGFANGKONGZHONGDIANBAOZHANGWUZISHENGCHANQIYESHENQINGBANLILIUDITUISHUILIUCHENG,JIANQINGNASHUIRENBANSHUIFUDAN,《GONGGAO》MINGQUE,ANZHAO《CAIZHENGBUSHUIWUZONGJUGUANYUZHICHIXINXINGGUANZHUANGBINGDUGANRANDEFEIYANYIQINGFANGKONGYOUGUANSHUISHOUZHENGCEDEGONGGAO》(2020NIANDI8HAO,YIXIAJIANCHENG“8HAOGONGGAO”)GUIDINGBANLILIUDITUISHUIDEYIQINGFANGKONGZHONGDIANBAOZHANGWUZISHENGCHANQIYE,YINGZAIZENGZHISHUINASHUISHENBAOQINEIWANCHENGBENQIZENGZHISHUINASHUISHENBAOHOU,XIANGZHUGUANSHUIWUJIGUANSHENQINGTUIHAIZENGLIANGLIUDISHUIE。

            蜂巢团队注册网址  (ER)ZAIKANGJIYIQINGQIJIAN,NASHUIRENGENJU8HAOGONGGAOHE《CAIZHENGBUSHUIWUZONGJUGUANYUZHICHIXINXINGGUANZHUANGBINGDUGANRANDEFEIYANYIQINGFANGKONGYOUGUANJUANZENGSHUISHOUZHENGCEDEGONGGAO》(2020NIANDI9HAO,YIXIAJIANCHENG“9HAOGONGGAO”)KEYIXIANGSHOUMIANZHENGZENGZHISHUI、XIAOFEISHUIYOUHUIZHENGCEDE,SHIFOUXUYAOBANLIBEIANSHOUXU,YINGGAIRUHEXIANGSHOUMIANSHUIYOUHUIZHENGCE?

              DA:ANZHAO“FANGGUANFU”GAIGEYAOQIU,WEIQIESHIJIANQINGNASHUIRENFUDAN,GONGGAOMINGQUE,NASHUIRENANZHAO8HAOGONGGAOHE9HAOGONGGAOGUIDING,XIANGSHOUZENGZHISHUI、XIAOFEISHUIMIANSHUIYOUHUIDE,WUXUBANLIYOUGUANMIANSHUIBEIANSHOUXU,ZHIXUZIZHUJINXINGZENGZHISHUI、XIAOFEISHUIMIANSHUISHENBAO,BINGJIANGXIANGGUANZHENGMINGCAILIAOLIUCUNBEICHAJIKE。

            蜂巢团队注册网址  (SAN)NASHUIRENFASHENGFUHE8HAOGONGGAOHE9HAOGONGGAOGUIDINGDEMIANZHENGZENGZHISHUIXINGWEI,ZAIKAIJUFAPIAOSHIYINGDANGZHUYINAXIESHIXIANG?

              DA:《ZHONGHUARENMINGONGHEGUOZENGZHISHUIZANXINGTIAOLI》DIERSHIYITIAOGUIDING,NASHUIRENFASHENGYINGSHUIXIAOSHOUXINGWEISHIYONGMIANSHUIGUIDINGDE,BUDEKAIJUZENGZHISHUIZHUANYONGFAPIAO。JUCI,NASHUIRENFASHENGFUHE8HAOGONGGAOHE9HAOGONGGAOGUIDINGDEMIANZHENGZENGZHISHUIXINGWEIDE,BUDEKAIJUZENGZHISHUIZHUANYONGFAPIAO,DANSHIKEYISHIQINGKUANGKAIJUBUTONGLEIXINGDEPUTONGFAPIAO。XUYAOSHUOMINGDESHI,NASHUIRENKAIJUZENGZHISHUIPUTONGFAPIAO、JIDONGCHEXIAOSHOUTONGYIFAPIAODENGZHUMINGSHUILVHUOZHENGSHOULVLANCIDEPUTONGFAPIAOSHI,YINGDANGZAISHUILVHUOZHENGSHOULVLANCITIANXIE“MIANSHUI”ZIYANG。

            蜂巢团队注册网址  NASHUIRENFASHENGFUHE8HAOGONGGAOHE9HAOGONGGAOGUIDINGDEMIANZHENGZENGZHISHUIXINGWEI,ZAIYIQINGFANGKONGQIJIANYIJINGKAIJUZENGZHISHUIZHUANYONGFAPIAODE,YINGDANGJISHIKAIJUDUIYINGHONGZIFAPIAOHUOZUOFEIYUANFAPIAO,ZAIANGUIDINGSHIYONGMIANZHENGZENGZHISHUIZHENGCE。TONGSHI,KAOLVDAOZAIYIQINGFANGKONGQIJIAN,BUFENNASHUIRENZAIKAIJUHONGZIZENGZHISHUIZHUANYONGFAPIAOSHI,KENENGHUIYUDAOYUJIESHOUFAPIAOFANGGOUTONGBUBIANERWEINENGJISHIKAIJUDETESHUQINGKUANG,《GONGGAO》ZHONGMINGQUENASHUIRENKEYIXIANSHIYONGMIANZHENGZENGZHISHUIZHENGCE,SUIHOUZAIANGUIDINGKAIJUDUIYINGHONGZIFAPIAO,KAIJUQIXIANWEIXIANGGUANMIANZHENGZENGZHISHUIZHENGCEZHIXINGDAOQIHOU1GEYUENEI。

              (SI)NASHUIRENFASHENGFUHE8HAOGONGGAOHE9HAOGONGGAOGUIDINGDEMIANZHENGZENGZHISHUIXINGWEIRUHESHENBAO?

              DA:NASHUIRENZAIBANLIZENGZHISHUINASHUISHENBAOSHI,JIANGSHIYONGMIANSHUIZHENGCEDEXIAOSHOUEHEMIANSHUIEDENGSHENBAOSHUJU,TIANXIEZAIZENGZHISHUINASHUISHENBAOBIAOJI《ZENGZHISHUIJIANMIANSHUISHENBAOMINGXIBIAO》XIANGYINGLANCI。

              (WU)NASHUIRENFASHENGFUHE9HAOGONGGAOGUIDINGDEMIANZHENGXIAOFEISHUIXINGWEIRUHESHENBAO?

              DA:NASHUIRENFASHENGFUHE9HAOGONGGAOGUIDINGDEMIANZHENGXIAOFEISHUIXINGWEI,ZAIBANLIXIAOFEISHUINASHUISHENBAOSHI,YINGTIANXIEXIAOFEISHUINASHUISHENBAOBIAOJI《BENQIJIAN(MIAN)SHUIEMINGXIBIAO》XIANGYINGLANCI。

            蜂巢团队注册网址  (LIU)ZAIBENGONGGAOFABUQIAN,NASHUIRENYIJINXINGZENGZHISHUI、XIAOFEISHUINASHUISHENBAODERUHECHULI?

              DA:ZAIBENGONGGAOFABUQIAN,NASHUIRENYIJIANGSHIYONGMIANSHUIZHENGCEDEXIAOSHOUE、XIAOSHOUSHULIANG,ANZHAOZHENGSHUIXIAOSHOUE、XIAOSHOUSHULIANGJINXINGZENGZHISHUI、XIAOFEISHUINASHUISHENBAODE,KEYIXUANZEGENGZHENGDANGQISHENBAOHUOZHEZAIXIAQISHENBAOSHIDIAOZHENG。YIZHENGDEANSHANGSHUGUIDINGYINGYUMIANZHENGDEZENGZHISHUI、XIAOFEISHUISHUIKUAN,KEYIYUYITUIHAIHUOZHEFENBIEDIJIANNASHUIRENYIHOUYUEFENYINGJIAONADEZENGZHISHUI、XIAOFEISHUISHUIKUAN。

              (QI)ZAIKANGJIYIQINGQIJIAN,NASHUIRENYINGGAIRUHEJINXINGCHUKOUTUI(MIAN)SHUIBEIANJIBEIANBIANGENGSHENQING?

              DA:WEIJIANGDIYIQINGCHUANBOFENGXIAN,JIANQINGNASHUIRENFUDAN,《GONGGAO》MINGQUE,YIQINGFANGKONGQIJIAN,NASHUIRENTONGGUODIANZISHUIWUJUHUOZHEBIAOZHUNBANGUOJIMAOYI“DANYICHUANGKOU”CHUKOUTUISHUIPINGTAIDENGTIJIAODIANZISHUJU,JIKESHENQINGBANLICHUKOUTUI(MIAN)SHUIBEIANJIBEIANBIANGENG。SHUIWUJIGUANSHENHEDIANZISHUJUWUWUHOU,JIKEWEINASHUIRENBANLIBEIANHUOBEIANBIANGENG。

            蜂巢团队注册网址  (BA)ZAIKANGJIYIQINGQIJIAN,NASHUIRENYINGGAIRUHESHENQINGKAIJUCHUKOUTUI(MIAN)SHUIXIANGGUANZHENGMING?

            蜂巢团队注册网址  DA:WEIJIANGDIYIQINGCHUANBOFENGXIAN,JIANQINGNASHUIRENFUDAN,《GONGGAO》MINGQUE,YIQINGFANGKONGQIJIAN,NASHUIRENTONGGUODIANZISHUIWUJUHUOZHEBIAOZHUNBANGUOJIMAOYI“DANYICHUANGKOU”CHUKOUTUISHUIPINGTAIDENGTIJIAODIANZISHUJU,JIKESHENQINGKAIJUCHUKOUTUI(MIAN)SHUIXIANGGUANZHENGMING。SHUIWUJIGUANSHENHEDIANZISHUJUWUWUHOU,JIKEWEINASHUIRENKAIJUXIANGGUANZHENGMING。

              (JIU)ZAIKANGJIYIQINGQIJIAN,WEISHISHICHUKOUTUI(MIAN)SHUIWUZHIHUASHENBAODENASHUIRENYINGGAIRUHEJINXINGCHUKOUTUI(MIAN)SHUISHENBAO?

              DA:YIQINGFANGKONGQIJIAN,SUOYOUNASHUIRENDESUOYOUCHUKOUHUOWULAOWU、KUAJINGYINGSHUIXINGWEI(BAOKUOSILEICHUKOUQIYE、FASHENGKUAJINGYINGSHUIXINGWEIDENG),JUNKETONGGUODIANZISHUIWUJUHUOZHEBIAOZHUNBANGUOJIMAOYI“DANYICHUANGKOU”CHUKOUTUISHUIPINGTAIDENGTIJIAODIANZISHUJU,JIKEJINXINGCHUKOUTUI(MIAN)SHUISHENBAO,ZANWUXUBAOSONGXIANGGUANZHIZHIZILIAO。SHUIWUJIGUANSHENHEDIANZISHUJUWUWENTI,QIEBUCUNZAISHEXIANPIANQUCHUKOUTUISHUIDENGYIDIANDE,JIKEANGUIDINGWEINASHUIRENBANLITUI(MIAN)SHUI。

              (SHI)YIQINGFANGKONGQIJIAN,NASHUIRENCAIYONG“FEIJIECHUSHI”FANGSHISHENQINGCHUKOUTUI(MIAN)SHUIBEIANJIBEIANBIANGENG、ZHENGMINGKAIJUHETUI(MIAN)SHUISHENBAODE,BENYINGBAOSONGDEXIANGGUANZHIZHIZILIAOYINGDANGRUHECHULI?

              DA:YIQINGFANGKONGQIJIAN,NASHUIRENTONGGUO“FEIJIECHUSHI”FANGSHISHENBAOBANLICHUKOUTUI(MIAN)SHUIXIANGGUANSHIXIANGDE,KEZANBUTIGONGXIANGGUANZHIZHIZILIAO。DUIYUANZHAOXIANXINGGUIDINGYINGBAOSONGDEXIANGGUANZHIZHIZILIAO,NASHUIRENYINGTUOSHANLIUCUN,DAIYIQINGJIESHUHOUBUBAOJISHUIWUJIGUAN,SHUIWUJIGUANYUYIFUHE。

            蜂巢团队注册网址  (SHIYI)YINYIQINGYINGXIANG,NASHUIRENWUFAZAIGUIDINGQIXIANNEIBANLICHUKOUTUI(MIAN)SHUISHENBAO、ZHENGMINGKAIJU、CHUKOUSHOUHUIDENGSHIXIANGDE,YINGDANGRUHECHULI?

              DA:NASHUIRENSHOUYIQINGYINGXIANG,WUFAZAIGUIDINGQIXIANNEIBANLICHUKOUTUI(MIAN)SHUISHENBAO、ZHENGMINGKAIJU、CHUKOUSHOUHUIDENGSHIXIANGDE,KEYIGENJU《CAIZHENGBU?SHUIWUZONGJUGUANYUMINGQUEGUOYOUNONGYONGDICHUZUDENGZENGZHISHUIZHENGCEDEGONGGAO》(2020NIANDI2HAO)DEYOUGUANGUIDING,DAISHOUQITUI(MIAN)SHUIPINGZHENG、XIANGGUANDIANZIXINXIHUOZHESHOUHUIHOU,JIKESHENBAOBANLIXIANGGUANSHIXIANG。

            蜂巢团队注册网址  (SHIER)QIYEGENJU8HAOGONGGAODIYITIAOGUIDING,XIANGSHOUYICIXINGJIRUDANGQICHENGBENFEIYONGQIYESUODESHUISHUIQIANKOUCHUZHENGCE,YINGDANGZHUYINAXIESHIXIANG?

            蜂巢团队注册网址  DA:KAOLVDAOCICICHUTAIDEYIQINGFANGKONGZHONGDIANBAOZHANGWUZISHENGCHANQIYEWEIKUODACHANNENGXINGOUZHIDEXIANGGUANSHEBEIYICIXINGKOUCHUZHENGCEYUDANWEIJIAZHIBUCHAOGUO500WANYUANDESHEBEI、QIJUYICIXINGKOUCHUZHENGCEDEYOUHUIFANGSHIYIZHI,WEIBIANYUNASHUIRENZHUNQUELIJIE、XIANGSHOUZHENGCE,JIANGDINASHUIRENXIANGSHOUYOUHUIDECHENGBEN,《GONGGAO》MINGQUEYIQINGFANGKONGZHONGDIANBAOZHANGWUZISHENGCHANQIYEWEIKUODACHANNENGXINGOUZHIDEXIANGGUANSHEBEIYICIXINGKOUCHUZHENGCECANZHAODANWEIJIAZHIBUCHAOGUO500WANYUANDESHEBEI、QIJUYICIXINGKOUCHUZHENGCEDEGUANLIGUIDINGZHIXING,SHILIANGZHEDEGUANLIYAOQIUBAOCHIYIZHI,JUTIWEI:YISHIANZHAO《GUOJIASHUIWUZONGJUGUANYUFABUXIUDINGHOUDE〈QIYESUODESHUIYOUHUIZHENGCESHIXIANGBANLIBANFA〉DEGONGGAO》(2018NIANDI23HAO)DEGUIDING,CAIQU“ZIXINGPANBIE、SHENBAOXIANGSHOU、XIANGGUANZILIAOLIUCUNBEICHA”DEBANLIFANGSHI;ERSHIZHUYAOLIUCUNBEICHAZILIAOBAOKUOYOUGUANGUDINGZICHANGOUJINSHIDIANDEZILIAO、GUDINGZICHANJIZHANGPINGZHENG、HESUANYOUGUANZICHANSHUIWUCHULIYUHUIJICHULICHAYIDETAIZHANGSANLEIZILIAO。

              QIYEXIANGSHOUKUODACHANNENGXINGOUZHIDEXIANGGUANSHEBEIYICIXINGJIRUDANGQICHENGBENFEIYONGZAIQIYESUODESHUISHUIQIANKOUCHUZHENGCEDE,YUE(JI)DUYUJIAOSHENBAOSHIYINGZAI《GUDINGZICHANJIASUZHEJIU(KOUCHU)YOUHUIMINGXIBIAO》(A201020)DI4XING“ER、GUDINGZICHANYICIXINGKOUCHU”TIANBAOXIANGGUANQINGKUANG;NIANDUNASHUISHENBAOSHIYINGZAI《ZICHANZHEJIU、TANXIAOJINASHUIDIAOZHENGMINGXIBIAO》(A105080)DI10XING“(SAN)GUDINGZICHANYICIXINGKOUCHU”TIANBAOXIANGGUANQINGKUANG。

              (SHISAN)QIYESHIYONGSHOUYIQINGYINGXIANGJIAODADEKUNNANXINGYEQIYE2020NIANDUFASHENGDEKUISUNZUIZHANGJIEZHUANNIANXIANYANZHANGZHI8NIANDEZHENGCESHI,XUYAOZHUYISHENME?

              DA:GENJU8HAOGONGGAODEGUIDING,SHOUYIQINGYINGXIANGJIAODADEKUNNANXINGYEQIYE2020NIANDUFASHENGDEKUISUN,ZUIZHANGJIEZHUANNIANXIANYOU5NIANYANZHANGZHI8NIAN。

            蜂巢团队注册网址  KUNNANXINGYEQIYE,BAOKUOJIAOTONGYUNSHU、CANYIN、ZHUSU、LVYOU(ZHILVXINGSHEJIXIANGGUANFUWU、YOULANJINGQUGUANLILIANGLEI)SIDALEI,JUTIPANDUANBIAOZHUNANZHAOXIANXING《GUOMINJINGJIXINGYEFENLEI》ZHIXING。KUNNANXINGYEQIYE2020NIANDUZHUYINGYEWUSHOURUZHANDANGNIANSHOURUZONGEKOUCHUBUZHENGSHUISHOURUHETOUZISHOUYIHOUYUEDEBILI,YINGZAI50%YISHANG。

              NASHUIRENYINGZIXINGPANDUANSHIFOUSHUYUKUNNANXINGYEQIYE,QIEZHUYINGYEWUSHOURUZHANBIFUHEYAOQIU。2020NIANDUFASHENGKUISUNXIANGSHOUKUISUNJIEZHUANNIANXIANYOU5NIANYANZHANGZHI8NIANZHENGCEDE,YINGZAI2020NIANDUQIYESUODESHUIHUISUANQINGJIAOSHI,TONGGUODIANZISHUIWUJUTIJIAO《SHIYONGYANZHANGKUISUNJIEZHUANNIANXIANZHENGCESHENGMING》(YIXIAJIANCHENG《SHENGMING》)。NASHUIRENYINGZAI《SHENGMING》TIANRUNASHUIRENMINGCHENG、NASHUIRENSHIBIEHAO(TONGYISHEHUIXINYONGDAIMA)、SUOSHUDEJUTIXINGYESANXIANGXINXI,BINGDUIQIFUHEZHENGCEGUIDING、ZHUYINGYEWUSHOURUZHANBIFUHEYAOQIU、GOUXUANDESUOSHUKUNNANXINGYEDENGXINXIDEZHENSHIXING、ZHUNQUEXING、WANZHENGXINGFUZE。

            蜂巢团队注册网址  (SHISI)QIYEHEGERENRUHEXIANGSHOUZHICHIXINXINGGUANZHUANGBINGDUGANRANDEFEIYANYIQINGFANGKONGYOUGUANJUANZENGSUODESHUISHUIQIANKOUCHUZHENGCE?

              DA:1.GUANYUQIYEJUANZENGKOUCHUWENTI

            蜂巢团队注册网址  QIYEGENJU9HAOGONGGAOGUIDINGXIANGSHOUQUANESHUIQIANKOUCHUZHENGCESHI,FANTONGGUOGONGYIXINGSHEHUIZUZHIHUOZHEXIANJIYISHANGRENMINZHENGFUJIQIBUMENDENGGUOJIAJIGUAN,JUANZENGYONGYUYINGDUIXINGUANFEIYANYIQINGDEXIANJINHEWUPINDE,YINGJISHIYAOQIUDUIFANGKAIJUGONGYISHIYEJUANZENGPIAOJU,ZAIPIAOJUZHONGZHUMINGXIANGGUANYIQINGFANGKONGJUANZENGSHIXIANG。GAIJUANZENGPIAOJUYOUQIYETUOSHANBAOGUAN、ZIXINGLIUCUN。

              FANZHIJIEXIANGCHENGDANYIQINGFANGZHIRENWUDEYIYUANJUANZENGYONGYUYINGDUIXINGUANFEIYANYIQINGDEWUPINDE,YINGTUOSHANBAOGUAN、ZIXINGLIUCUNDUIFANGKAIJUDEJUANZENGJIESHOUHAN。

              2.GUANYUGERENJUANZENGKOUCHUWENTI

              GERENGENJU9HAOGONGGAOGUIDINGXIANGSHOUQUANESHUIQIANKOUCHUZHENGCESHI,YINGDANGANZHAO《CAIZHENGBU?SHUIWUZONGJUGUANYUGONGYICISHANSHIYEJUANZENGGERENSUODESHUIZHENGCEDEGONGGAO》(2019NIANDI99HAO)GUIDINGBANLISHUIQIANKOUCHU。QIZHONG,GERENZHIJIEXIANGCHENGDANYIQINGFANGZHIRENWUDEYIYUANJUANZENGYONGYUYINGDUIXINGUANFEIYANYIQINGDEWUPIN,ZAIBANLIGERENSUODESHUISHUIQIANKOUCHUSHI,XUZAI《GERENSUODESHUIGONGYICISHANSHIYEJUANZENGKOUCHUMINGXIBIAO》BEIZHULANZHUMING“ZHIJIEJUANZENG”。

              

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