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蜂巢团队注册网址

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                                          • 蜂巢团队注册网址 >>学术探讨>>专家视点蜂巢团队注册网址 >> 正文

                                            施文泼:阶段性增值税减免政策 小规模纳税人的税负分析及改进建议

                                            2019-03-19 10:33:00 | 来源:界面新闻 | 作者:

                                              XINGUANFEIYANYIQINGBAOFAHOU,DANGZHONGYANG、GUOWUYUANXUNSUBUSHUCHUTAILEYIXILIESHUIFEIZHENGCE,ZHULIYIQINGFANGKONG,BAOZHANGWUZIGONGYING,JIANQINGQIYEFUDAN,ZHICHIFUGONGFUCHAN。ZHEIXIEZHENGCEFANWEIGUANG、LIDUDA,TEBIESHIJIEDUANXINGJIANMIANQIYESHEBAOJIAOFEIZHENGCE,YUJIKEJIANQINGQIYEFUDANCHAOGUO5000YIYUAN,JIDADIJIANQINGLEQIYEFUDAN,SHISHISHIZAIZAIDEXUEZHONGSONGTANZHIJU。

                                            蜂巢团队注册网址  ZAIYIQINGMIANQIAN,JUYOUXIANTIANCUIRUOXINGDEXIAOWEIQIYESHOUDAODESHANGHAIYAOYUANYUANDAYUQITAZHUTI,BINGJINERWEIJIJIUYEWENDINGHEMINSHENGBAOZHANG。WEIJINYIBUZHICHIXIAOWEIQIYE,WENDINGJIUYE,CAISHUIBUMENYOUJINYIBUZHIDINGLEJIEDUANXINGJIANMIANZENGZHISHUIXIAOGUIMONASHUIRENZENGZHISHUIZHENGCE。ZI2020NIAN3YUE1RIZHI5YUE31RI,DUIHUBEISHENGZENGZHISHUIXIAOGUIMONASHUIREN,SHIYONG3%ZHENGSHOULVDEYINGSHUIXIAOSHOUSHOURU,MIANZHENGZENGZHISHUI;SHIYONG3%YUZHENGLVDEYUJIAOZENGZHISHUIXIANGMU,ZANTINGYUJIAOZENGZHISHUI。CHUHUBEISHENGWAI,QITASHENG、ZIZHIQU、ZHIXIASHIDEZENGZHISHUIXIAOGUIMONASHUIREN,SHIYONG3%ZHENGSHOULVDEYINGSHUIXIAOSHOUSHOURU,JIANAN1%ZHENGSHOULVZHENGSHOUZENGZHISHUI;SHIYONG3%YUZHENGLVDEYUJIAOZENGZHISHUIXIANGMU,JIANAN1%YUZHENGLVYUJIAOZENGZHISHUI。

                                            蜂巢团队注册网址  JIANDIZENGZHISHUIXIAOGUIMONASHUIRENDEZHENGSHOULV,QIMUDEZAIYUJIANQINGXIAOWEIQIYEHEGETIGONGSHANGHUDEZENGZHISHUISHUIFU,ZENGJIAQIJINGYINGSHOURU。DANZHENGCENENGFOUDADAOYUQIXIAOGUO,QUEXUYAOJIEHEZENGZHISHUIDIKOULIANTIAOJINXINGSHENRUFENXI。RUGUOGAIXIAOGUIMONASHUIRENDEXIAOSHOUDUIXIANGSHIZUIZHONGXIAOFEIZHEHUOZHEQITAXIAOGUIMONASHUIREN,NEIMEZAIXIAOSHOUSHANGPINSHIBUXUYAOKAIJUZENGZHISHUIZHUANYONGFAPIAO,YEJIUBUCUNZAIDIKOUWENTI。ZAIZHEIYIQINGXINGXIA,XIADIAOZHENGSHOULVYIWEIZHESHANGPINHEFUWUNEIHANSHUIFUDEZHIJIEJIANGDI,NASHUIRENZHIJIESHOUYIQIEBUHUIJIGOUMAIFANGZAOCHENGSUNSHI。DANSHI,RUGUOGAIXIAOGUIMONASHUIRENDEXIAOSHOUDUIXIANGSHIZENGZHISHUIYIBANNASHUIREN,BINGXIANGQISUOQUZENGZHISHUIZHUANYONGFAPIAO,NEIMEZAIXIADIAOZHENGSHOULVHOU,SUIRANXIAOSHOUFANGDESHUIFUXIAJIANGLE,DANTONGSHIXIAYOUQIYEDEJINXIANGSHUIEYEJIANSHAOLE。YEJIUSHISHUO,SHIJISHANGSHUANGFANGZHENGTIDESHUIFUBINGMEIYOUBIANHUA,ZHISHIFASHENGLEXIAYOUQIYEXIANGSHANGYOUQIYEDELIYIZHUANYI。RANERCONGZHENSHIDESHICHANGXINGWEILAIKAN,ZAIXIAOGUIMONASHUIRENYUYIBANNASHUIRENDEJIAOYIZHONG,XIAOGUIMONASHUIRENWANGWANGCHUYULIESHIDIWEI,YINCIWANQUANKEYIXIANGXIANG,YAOWEICHIYUYIBANNASHUIRENDEJIAOYI,XIAOGUIMONASHUIRENYAOMEJIANGDIJIAGEBINGKAIJU1%ZHENGSHOULVDEZHUANYONGFAPIAO,YAOMEZHINENGFANGQIXIANGSHOUJIANMIANSHUIZHENGCE,RENGKAIJU3%ZHENGSHOULVDEZHUANYONGFAPIAO。YINCI,ZHIYAOXIAOGUIMONASHUIRENYOUGENYIBANNASHUIRENJIAOYIDEXUYAO,JIUHENNANSHIJIXIANGSHOUYOUHUI,ZHEIBUMIANSHIZHENGCEXIAOGUODALEZHEKOU。CIWAI,ZHEIYIZHENGCEHAIYOULINGWAIYIGEBULIYINSU,JIYIXIEXIAOSHOUEJIEJINJIDUMIANSHUIBIAOZHUNDEXIAOGUIMONASHUIREN,KENENGYINWEIZHENGSHOULVXIADIAOHOUBUHANSHUIXIAOSHOUESHANGSHENG,CHAOGUOMIANSHUIBIAOZHUNERXUYAOQUANENASHUI,FANERZAOCHENGSHUIFUDEDAFUSHANGZHANG。

                                            蜂巢团队注册网址  ZHEIYIZHENGCEBINGFEIGULI,TAFANYINGCHUWOGUOZENGZHISHUIXIAOGUIMONASHUIRENZHENGGUANZHIDUZHANGQICUNZAIDEYIGEWENTI,JIXIAOGUIMONASHUIRENYUYIBANNASHUIRENZHIJIANDEDIKOULIANTIAOBUGOUWANZHENG、YOUXIAO,BULIYUERZHEDESHUIFUGONGPINGHEPINGDENGJINGZHENG。

                                              WOGUOZENGZHISHUIXIAOGUIMONASHUIRENSHULIANGJUDA。ZAIQUANBUZENGZHISHUINASHUIRENZHONG,XIAOGUIMONASHUIRENHUSHUZHANBIHESHOURUZHANBICHENGXIANCHU“ERBA”TEZHENG,JIXIAOGUIMONASHUIRENHUSHUZHANQUANBUZENGZHISHUINASHUIRENHUSHUDEBIZHONGZAI80%YISHANG,DANGONGXIANDEZENGZHISHUISHOURUZHANQUANBUZENGZHISHUISHOURUDEBIZHONGQUEBUZU20%。YOUYUXIAOGUIMONASHUIRENJUEDABUFENSHIXIAOWEIQIYEHEGETIGONGSHANGHU,SHIWENJIUYEBAOMINSHENGDEGUANJIANZHENDI,XIANGYINGXIAOGUIMONASHUIRENZENGZHISHUIZHENGGUANZHIDUDESHEJIZHIGUANZHONGYAO。

                                              MUQIANWOGUODUIZENGZHISHUIXIAOGUIMONASHUIRENDEZHENGGUANCAIYONGGUOJITONGYONGFANGFA,JIJIANYIJISHUIFANGFA,DUIQIXIAOSHOUESHIYONG3%DEZHENGSHOULVJISUANYINGNASHUIE,TONGSHIQIGOUJINSHANGPINHEFUWUNEIHANDEJINXIANGSHUIEBUDEDIKOU。SHIXINGJIANYIJISHUIFANGFA,ZHUYAOMUDESHIJIANGDIXIAOGUIMONASHUIRENDEZUNCONGCHENGBENHEGUANLICHENGBEN。YOUYUANXIAOSHOUEQUANEJISHUIQIEJINXIANGSHUIJINBUKEDIKOU,YINCIXIAOGUIMONASHUIRENDESHIJISHUIFUBINGBUDI。CIWAI,CHUYUWANSHANZENGZHISHUIDIKOULIANTIAODEMUDE,ZAIXIAOGUIMONASHUIRENYUYIBANNASHUIRENDEJIAOYIZHONG,YUNXUYIBANNASHUIRENCONGXIAOGUIMONASHUIRENGOUJINDEHUOWUHEFUWUANZHAO3%DEZHENGSHOULVJINXINGDIKOU。RANERZHEIYANGDEDIKOULVBINGBUCHONGFEN,YINCIERZHEZHIJIANDEDIKOULIANTIAOBINGBUWANZHENG。ZAIHANSHUIJIAXIANGTONGQINGKUANGXIA,YUTONGLEIZENGZHISHUIYIBANNASHUIRENXIANGBI,GOUHUOFANGCONGXIAOGUIMONASHUIRENCHUGOUMAISHANGPINFUWUDEDIKOULVJIAODI,XIANGYINGSHIXIAOGUIMONASHUIRENCHUYUBULIDEJINGZHENGDIWEI。

                                              CONGGUOJISHANGSHISHIJIANYIJIZHENGJIZHIJIAOWEICHENGGONGDEYINGGUOHEJIANADALAIKAN,JUNSHIZAIDUIXIAOGUIMONASHUIRENSHIXINGJIANYIJISHUIFANGFADETONGSHI,YUNXUQIXIANGZENGZHISHUIYIBANNASHUIRENKAIJUBIAOZHUNSHUILVDEXIAOSHOUFAPIAO,SHIGOUMAIFANGKEYICHONGFENDIKOUJINXIANGSHUIE。ZHEIYANGDEZUOFA,JIJIANQINGLEXIAOGUIMONASHUIRENDEZHENGNAFUDAN,YOUBAOZHANGLEZENGZHISHUIDIKOULIANTIAODEWANZHENGYOUXIAO,SHIDEGOUHUOFANGBUGUANSHICONGXIAOGUIMONASHUIRENCHUGOURU,HAISHICONGYIBANNASHUIRENCHUGOURU,DOUNENGXIANGSHOUTONGDENGDEJINXIANGDIKOUDAIYU,CONGERDAZAOLEXIAOGUIMONASHUIRENYUYIBANNASHUIRENJINXINGPINGDENGJINGZHENGDESHUIZHIHUANJING。

                                              YINCI,CONGZENGJINXIAOWEIQIYENEISHENGFAZHANNENGLI,TIGAOQISHICHANGJINGZHENGLIDEJIAODULAIKAN,YINGCONGXIAOGUIMONASHUIRENZENGZHISHUIZHIDUGAIGERUSHOU,ZAIDUIQISHIXINGJIANYIJISHUIDETONGSHI,YUNXUQIKAIJUBIAOZHUNSHUILV(13%、9%HUO6%)DEZHUANYONGFAPIAO。YEZHIYOUZAIZHEIYANGDEZHIDUKUANGJIAXIA,XIADIAOZHENGSHOULVCAINENGZHENZHENGJIANGDIXIAOGUIMONASHUIRENDESHUIFU,TONGSHIBUYINGXIANGXIAYOUQIYELIYI。DANGRAN,ZHEIYANGDEZHIDUSHEJIDUIZHENGGUANNENGLIDEYAOQIUYEXIANGDUIYAOGAOHENDUO。ZAISHEHUIXINYONGHUANJINGBUWANSHAN,SHUIWUZHENGGUANNENGLIBUZUDEQINGKUANGXIA,MAORANSHIXINGKENENGHUIYINFAXUKAIFAPIAOFENGXIAN,ZAOCHENGSHUISHOULIUSHI。WEIKONGZHICAIZHENGFENGXIAN,ZAIXIANJIEDUANBUFANGDUIXIAOGUIMONASHUIRENSHIXING“ZHENG1%,DI3%”JIZHI,JIDUIXIAOGUIMONASHUIRENJIANAN1%ZHENGSHOULVJISHUI,TONGSHIYUNXUQIKAIJU3%ZHENGSHOULVDEZHUANYONGFAPIAO。ZAISHIDIANZHONGMOSUOJINGYAN,WANSHANGUANLIJIZHI,WEIZUIZHONGJIANLIWANSHANDEXIAOGUIMONASHUIRENZENGZHISHUIGUANLIZHIDUZUOHAOZHUNBEI。

                                              (ZUOZHEWEIZHONGGUOCAIZHENGKEXUEYANJIUYUANFUYANJIUYUAN)

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