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jinri,shuiwuzongjufabu《guojiashuiwuzongjuguanyuxiuding〈zhonghuarenmingongheguoqiyesuodeshuiyue(ji)duyujiaonashuishenbaobiao(alei,2018nianban)〉dengbaobiaodegonggao》(yixiajiancheng《gonggao》)。xianjieduruxia:

一、修订背景

weizhichixinguanfeiyanyiqingfangkongheqiyefugong、fuchan,anzhaodangzhongyang、guowuyuandejuecebushu,2020nian2yueyilai,caizhengbu、shuiwuzongjuhuitongxiangguanbumenfabuleyiqingfangkongzhongdianbaozhangwuzishengchanqiyeweikuodachannengxingouzhidexiangguanshebeiyicixingkouchu、zhichixinxingguanzhuangbingduganrandefeiyanyiqingfangkongjuanzengzhichuquanekouchu、xiaoxingweiliqiyeyanhuanjiaonaqiyesuodeshuidengyixilieqiyesuodeshuizhengce。tongshi,weiluoshidangzhongyang、guowuyuanguanyuhainanziyoumaoyigangbb滚球王 deyouguanjuecebushu,caizhengbuhuitongshuiwuzongjuchutailehainanziyoumaoyigangzibenxingzhichushuiqiankouchu、gulileichanyeqiyejianan15%shuilvzhengshouqiyesuodeshuidengyouhuizhengce。weiquanmianluoshishangshuzhengce,shuiwuzongjudui《zhonghuarenmingongheguoqiyesuodeshuiyue(ji)duyujiaonashuishenbaobiao(alei,2018nianban)》he《zhonghuarenmingongheguoqiyesuodeshuiyue(ji)duyujiaoheniandunashuishenbaobiao(blei,2018nianban)》jinxinglexiuding,bingzhifa《gonggao》。

二、修订内容

(一)修订《中华人民共和国企业所得税月(季)度预缴纳税申报表(A类,2018年版)》

weiluoshiqiyesuodeshuixiangguanzhengce,youhuatianbaokoujing,dui《zhonghuarenmingongheguoqiyesuodeshuiyue(ji)duyujiaonashuishenbaobiao(alei)》(a200000)、《mianshuishouru、jianjishouru、suodejianmiandengyouhuimingxibiao》(a201010)、《gudingzichanjiasuzhejiu(kouchu)youhuimingxibiao》(a201020)、《jianmiansuodeshuiyouhuimingxibiao》(a201030)debufenshujuxiangjitianbaoshuomingjinxingxiuding。zhuyaoxiudingneirongruxia:

1.weiluoshixiaoxingweiliqiyeyanhuanjiaonaqiyesuodeshuizhengce,《zhonghuarenmingongheguoqiyesuodeshuiyue(ji)duyujiaonashuishenbaobiao(alei)》(a200000)zengjialinshixingcidil15xing“jian: fuhetiaojiandexiaoxingweiliqiyeyanhuanjiaonasuodeshuie(shifouyanhuanjiaonasuodeshui□shi□fou)”,bingmingquexiangguanxingcidetianbaoyaoqiu。

2.weiluoshizhichixinxingguanzhuangbingduganrandefeiyanyiqingfangkongjuanzengzhichuquanekouchuzhengcehefupinjuanzengzhichuquanekouchuzhengce,《mianshuishouru、jianjishouru、suodejianmiandengyouhuimingxibiao》(a201010)zengjia“zhichixinxingguanzhuangbingduganrandefeiyanyiqingfangkongjuanzengzhichuquanekouchu”he“fupinjuanzengzhichuquanekouchu”xingci,bingmingquexiangguanxingcidetianbaoyaoqiu。

3.weiluoshihainanziyoumaoyigangzibenxingzhichukouchuzhengceheyiqingfangkongzhongdianbaozhangwuzishengchanqiyeshebeiyicixingkouchuzhengce,yishijiangyuan《gudingzichanjiasuzhejiu(kouchu)youhuimingxibiao》(a201020)mingchengxiugaiwei《zichanjiasuzhejiu、tanxiao(kouchu)youhuimingxibiao》(a201020);ershizengjia“hainanziyoumaoyigangqiyegudingzichanjiasuzhejiu”“hainanziyoumaoyigangqiyewuxingzichanjiasutanxiao”“hainanziyoumaoyigangqiyegudingzichanyicixingkouchu”“hainanziyoumaoyigangqiyewuxingzichanyicixingkouchu”“yiqingfangkongzhongdianbaozhangwuzishengchanqiyedanjia500wanyuanyishangshebeiyicixingkouchu”dengxingci,bingmingquexiangguanxingcidetianbaoyaoqiu。

4.weiluoshihainanziyoumaoyiganggulileiqiyejianan15%shuilvzhengshouqiyesuodeshuizhengce,zai《jianmiansuodeshuiyouhuimingxibiao》(a201030)diershibaxiang“qita”xiangmuxiazengjiale“hainanziyoumaoyigangdegulileichanyeqiyejianan15%shuilvzhengshouqiyesuodeshui”xingci,bingmingquexiangguanxingcidetianbaoyaoqiu。

5.weiyouhuatianbaokoujing,jiang《zhonghuarenmingongheguoqiyesuodeshuiyue(ji)duyujiaonashuishenbaobiao(alei)》(a200000)“anjidutianbaoxinxi”bufenqianyi,bingkuochong“congyerenshu”he“zichanzonge”lanci,lieshidiyijiduzhishuikuansuoshujidudegejidujichuzhi、jimozhi、jidupingjunzhi,fangbiannashuirenzaishenbaoshixiuzhengzhiqianjidudecuobaoshuju。

(二)修订《中华人民共和国企业所得税月(季)度预缴和年度纳税申报表(B类,2018年版)》

bb滚球王weiluoshiqiyesuodeshuixiangguanzhengce,youhuatianbaokoujing,dui《zhonghuarenmingongheguoqiyesuodeshuiyue(ji)duyujiaoheniandunashuishenbaobiao(blei,2018nianban)》debufenshujuxiangjitianbaoshuomingjinxingxiuding。zhuyaoxiudingneirongruxia:

1.weiluoshi“xiaoxingweiliqiyeyanhuanjiaonaqiyesuodeshui”zhengce,zengjialinshixingcidil19xing“jian: fuhetiaojiandexiaoxingweiliqiyeyanhuanjiaonasuodeshuie(shifouyanhuanjiaonasuodeshui□shi□fou)”,bingmingquexiangguanxingcidetianbaoyaoqiu。

2.weiyouhuatianbaokoujing,jiang“anjidutianbaoxinxi”“anniandutianbaoxinxi”bufenqianyi,bingkuochong“congyerenshu”he“zichanzonge”lanci,lieshidiyijiduzhishuikuansuoshujidudegejidujichuzhi、jimozhi、jidupingjunzhi,fangbiannashuirenzaishenbaoshixiuzhengzhiqianjidudecuobaoshuju。

三、实施时间

bb滚球王《gonggao》zi2020nian7yue1riqishixing。shixinganyueyujiaodejuminqiye,zi2020nian6yuefenshenbaosuoshuqikaishishiyongxiudinghoudenashuishenbaobiao;shixinganjiyujiaodejuminqiye,zi2020niandi2jidushenbaosuoshuqikaishishiyongxiudinghoudenashuishenbaobiao。


链接: 《国家税务总局关于修订〈中华人民共和国企业所得税月(季)度预缴纳税申报表(A类,2018年版)〉等报表的公告》(国家税务总局公告2020年第12号)

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