新皇冠体育

行业动态

石家庄税务师事务所分析小微企业税务筹划需关注四方面

  石家庄税务师事务所分析小微企业由于组织架构、财会队伍素质等自身的特点,加之小微企业使用的《小企业会计准则》已经与税法较大程度的协调,决定了小微企业税务筹划方法与大中型企业有较大差异。为此,小微企业生产经营过程中的税务筹划应更多地关注日常管理和核算。

  YONGZUSHUISHOUYOUHUIZHENGCE

  WEILEFUCHIXIAOWEIQIYEFAZHAN,GUOJIAXIANHOUCHUTAILEYIXILIEZHUANMENFUCHIXIAOWEIQIYEFAZHANHESHOUYIZHUTIZHUYAOSHIXIAOWEIQIYEDESHUISHOUYOUHUIZHENGCE。RUHEYONGHAOYONGZUGUOJIAJIYUDESHUISHOUYOUHUIZHENGCE,SHIXIAOWEIQIYEXUYAOYANJIUDEZHONGYAOKETI。

  SHIHEXIAOWEIQIYEDESHUISHOUYOUHUIZHENGCESHEJIFANWEIFEICHANGGUANGFAN,LIYONGSHUISHOUYOUHUIZHENGCEJINXINGSHUIWUCHOUHUA,FUHEGUOJIADEHONGGUANZHENGCEHELIFAYITU,SHESHUIFENGXIANZUIDI,SHIXIAOWEIQIYESHUIWUCHOUHUAZUIZHUYAOFANGFA。

  CHANGJIANDESHUISHOUYOUHUIZHENGCERU,XIAOWEIQIYECONGSHINONG、LIN、MU、YUYEXIANGMUDESUODE,KEYIANZHAOGUOJIAGUIDINGMIANZHENG、JIANZHENGQIYESUODESHUI;XIAOWEIQIYECONGSHIJISHUZHUANRANG、JISHUKAIFAYEWUHEYUZHIXIANGGUANDEJISHUZIXUN、JISHUFUWUYEWUSHOURU,MIANZHENGYINGYESHUI;2014NIAN9YUE30RIQIANJIAZHENGFUWUXIAOWEIQIYEYOUYUANGONGZHIJIAZHENGFUWUYUANTIGONGDEJIAZHENGFUWUQUDEDESHOURUMIANZHENGYINGYESHUI。

  TONGSHI,ZAIYOUHUIZHENGCEZHONG,BUNANFAXIANGUOJIADUIGUOJIYUNSHULAOWUHEJIENENGFUWUGONGSIDEQINGLAI。DUIYUTIGONGGUOJIYUNSHULAOWUDEXIAOWEIQIYEMIANZHENGYINGYESHUI。ERDUIYUFUHETIAOJIANDEJIENENGFUWUGONGSISHISHIHETONGNENGYUANGUANLIXIANGMU,QUDEDEYINGYESHUIYINGSHUISHOURU,ZANMIANZHENGYINGYESHUI。

  KEYIKANCHU,DUIYUXIAOWEIQIYEERYAN,YONGZUGUOJIASHUISHOUYOUHUIZHENGCESHIFEICHANGBIYAODE。

  BAWOSHUISHOUFAGUIDETEDINGTIAOKUAN

  XIAOWEIQIYEANZHAO《XIAOQIYEHUIJIZHUNZE》JINXINGHUIJIZHENGCEXUANZESHI,YINGCHONGFENBAWOSHUISHOUFAGUIDETEDINGTIAOKUAN。

  RUGUOJIASHUIWUZONGJU《GUANYUQIYESUODESHUIYINGNASHUISUODEERUOGANSHUIWUCHULIWENTIDEGONGGAOGONGGAO》DIBATIAO:GENJU《QIYESUODESHUIFA》DIERSHIYITIAOGUIDING,DUIQIYEYIJUCAIWUHUIJIZHIDUGUIDING,BINGSHIJIZAICAIWUHUIJICHULISHANGYIQUERENDEZHICHU,FANMEIYOUCHAOGUO《QIYESUODESHUIFA》HEYOUGUANSHUISHOUFAGUIGUIDINGDESHUIQIANKOUCHUFANWEIHEBIAOZHUNDE,KEANQIYESHIJIHUIJICHULIQUERENDEZHICHU,ZAIQIYESUODESHUIQIANKOUCHU,JISUANQIYINGNASHUISUODEE。

  YEJIUSHISHUO,ANZHAO15HAOGONGGAOJINGSHEN,XIAOWEIQIYEZAIJISUANYINGNASHUISUODEESHI,DUI《XIAOQIYEHUIJIZHUNZE》YUSHUISHOUFALV、XINGZHENGFAGUIDEGUIDINGBUYIZHIDE,YINGDANGYIZHAOSHUISHOUFALV、XINGZHENGFAGUIDEGUIDINGJISUAN。XIAOWEIQIYEANZHAOZHUNZEYAOQIUQUERENDEZHICHU,RUGUOMEIYOUCHAOGUOSHUIFAGUIDINGDEBIAOZHUNHEFANWEI(RUZHEJIUNIANXIANDEXUANZE)DE,WEIJIANSHAOHUIJIYUSHUIFACHAYIDEDIAOZHENG,BIANYUSHUISHOUZHENGGUAN,XIAOWEIQIYEZHINENGANZHAOXIAOQIYEHUIJIZHUNZESHANGQUERENDEZHICHU,ZAISHUIWUCHULISHI,BUNENGZAIJINXINGDIAOZHENG。ANZHAOZHEIYIZHENGGUANYUANZE,XIAOWEIQIYEHUIJIZHENGCEXUANZESHIYINGDANGJINKENENGDIXUANYONGSHUIFAYUNXUDEZUIGAOFEIYONGKOUCHUBIAOZHUN(RUZUIDUANZHEJIUNIANXIAN)。

  GUIFANHUIJIHESUANANSHISHENBAONASHUI

  XIAOWEIQIYEHUIJIRENYUANYAOANZHAO《XIAOQIYEHUIJIZHUNZE》DEYAOQIUGUIFANXIAOWEIQIYEHUIJIHESUANXINGWEI。

  SHOUXIAN,XIAOWEIQIYEZHIYOUGUIFANHUIJIHESUAN,CAIKENENGFUHECHAZHANGZHENGSHOUYAOQIU,JIUKEYIBIMIANHEDINGZHENGSHOUQINGKUANGXIAYOUYUYINGLISHUIPINGJIAOCHASHENZHIKUIBENYEYAOJIAONAQIYESUODESHUIDEBUGONGPINGXIANXIANG。

  QICI,RUGUOXIAOWEIQIYEHUIJIHESUANBUGUIFAN,SHUIWUJIGUANZHINENGDUIQICAIQU“HEDINGZHENGSHOU”DEZHENGGUANFANGSHI。ERGENJUGUOSHUIFA〔2000〕38HAOWEN《HEDINGZHENGSHOUQIYESUODESHUIZANXINGBANFA》DISHILIUTIAOGUIDING:NASHUIRENSHIXINGHEDINGZHENGSHOUFANGSHIDE,BUDEXIANGSHOUQIYESUODESHUIGEXIANGYOUHUIZHENGCE。

  ZAIQICI,HESUANBUGUIFANHUIJIXIAOWEIQIYEZAOCHENGSUNSHI。RUSHUIFAGUIDINGXIAOWEIQIYEDEJISHUKAIFAFEIFUHETIAOJIANKEYIJIAJIKOUCHU。DANZAIHUIJIHESUANZHONG,RUGUOHUIJIRENYUANDUIJISHUYANFACHANGDIHESHEBEIDEZHEJIUHUSHIBUDANDUHESUAN,JIUHUIZAOCHENGMEIYOUYONGZUZHENGCEERZAIJIAJIKOUCHUSHISHAOLEJINEZUIDADEXIANGMU。

  ZUIHOU,SHUIFAZHONGYOUHENDUOGUIDINGDOUYILAIYUGUIFANDEHUIJIHESUANXINXI。RUQIYESUODESHUIFAGUIDING,YONGYUGONGYISHIYEDEJUANZENGZHICHU,ZAINIANDULIRUNZONGE12%YINEIDEBUFEN,ZHUNYUZAIJISUANYINGNASHUISUODEESHIKOUCHU。“NIANDULIRUNZONGE”JIUSHIZHIXIAOWEIQIYEYIZHAO《XIAOQIYEHUIJIZHUNZE》DEGUIDINGJISUANDEDAYULINGDESHUE。RUGUOHUIJIHESUANBUGUIFAN,“NIANDULIRUNZONGE”JIANGWUJUKEXUN。

  NASHUISHENBAOSHIXIAOWEIQIYEYIXIANGYIWU,BULUNQIYESHIFOUYOUSHUIYAOJIAO,JUNXUANQIJISHISHENBAO。XIAOWEIQIYEKENENGYINWEIGEZHONGYUANYINRUCHUYUCHOUJIANQI、MIANSHUIQI、QINGSUANQI,YIJIYOUYUJINGYINGBULIXIANG,MEIYOUNASHUISHOURUDENGERMEIYOUSHUIKUANYAOJIAONA,DANDOUYINGANSHINASHUISHENBAO(LINGSHENBAO)。CIWAI,XIAOWEIQIYECAIHUIRENYUANLIUDONGPINFAN,ZAICAIHUIRENYUANLIZHIDESHIHOU,GUANLIZHEYINGZHUDONGTISHILIZHIRENYUANXIANZUOWANNASHUISHENBAO,BIMIANWEIANSHINASHUISHENBAOERJIQIYEDAILAICHUFA。

  QUDEHEFAYOUYONGPINGJU

  WOGUODESHUIWUJIGUANSHISHI“YIPIAOKONGSHUI”,XIAOWEIQIYESUOYOUDEZHICHUDOUYAOQUDEHEFAPINGZHENG,FOUZEBUNENGSHUIQIANLIEZHI。QUDEHEFAPINGZHENG(SHUIWUFAPIAOHEQITAHEFAPINGJU)SHIXIAOWEIQIYESHUIWUCHOUHUADEZHONGYAOFANGFAZHIYI。

  SHUIWUFAPIAOJISHIHUIJIHESUANDEFADINGSHOUZHIPINGZHENG,YESHISHUIWUJIGUANFEICHANGZHONGYAODEJISHUIYIJU。RUWOGUOZENGZHISHUISHIXINGGOUJINKOUSHUIFA,YIGOUJINWEIBIAOZHUN,JIANGGOUJINHUOWUHELAOWUSUOHANDEJINXIANGSHUIJINDANGQIKOUCHU,DIKOUSHUIDEWEIYIYIJUDANJUJIUSHISHUIWUFAPIAO,ZAICHUKOUTUISHUIFANGMIAN、SHUISHOUYOUHUIDENGXUDUOFANGMIAN,QUDESHUIWUFAPIAOYEZHIGUANZHONGYAO。

  XIAOWEIQIYEYOUYUNEIBUGUANLIBUGUIFAN,YOUDEJINGBANRENRENWEIBUYAOFAPIAOJIAGEHUIBIANYI,KEYIJIESHENGFEIYONG,CONGSHUIWUCHOUHUAJIAODUKAN,MEIYOUQUDEHEFADESHUIWUFAPIAOKENENGHUIFUCHUGAOANGDEDAIJIA。RUGOUMAI10000YUANDEBANGONGYONGPIN,BUYAOFAPIAOFU9500YUAN,KAIFAPIAOFU10000YUAN。QIJIEGUOSHISHAOFU500YUAN,QIYESUODESHUIDUOJIAO2500YUAN。

  DUIYUTONGGUOGONGYIXINGSHEHUITUANTIFASHENGDEGONGYIXINGJUANZENGZHICHU,XIAOWEIQIYEBIXUQUDESHENGJIYISHANG(HANSHENGJI)CAIZHENGBUMENYINZHIBINGJIAGAIJIESHOUJUANZENGDANWEIYINZHANGDEGONGYIXINGJUANZENGPIAOJU,HUOJIAGAIJIESHOUJUANZENGDANWEIYINZHANGDE《FEISHUISHOURUYIBANJIAOKUANSHU》SHOUJULIAN,FANGKEANGUIDINGJINXINGSHUIQIANKOUCHU。

  CIWAI,XIAOWEIQIYEDEYUNSHUFEIYONGAN7%DEKOUCHULVJISUANJINXIANGSHUIE。

  ZHUNYUJISUANJINXIANGSHUIEKOUCHUDEHUOYUNFAPIAODETIANXIE,QISHEJIXIANGMUDETIANXIEBIXUQIQUAN,YUGOUHUOFAPIAOSHANGSUOLIEDEYOUGUANXIANGMUBIXUXIANGFU,FOUZEBUYUDIKOU。ZHUNYUDIKOUDEYUNFEIJIESUANDANJU,SHIZHIYUNSHUDANWEIKAIJUDETAOYINQUANGUOTONGYIFAPIAOJIANZHIZHANGDEHUOPIAO。HUOYUNFAPIAOYINGDANGFENBIEZHUMINGYUNFEIHEZAFEI,DUIWEIFENBIEZHUMING,ERHEBINGZHUMINGWEIYUNZAFEIDEBUYUDIKOU。

  如果您有会计方面的疑问可咨询石家庄税务师事务所,作为专业的石家庄会计师事务所为您提供专业的服务,如您有需要可随时联系我们的工作人员,为您提供专业的服务。

河北金航线财务咨询服务有限公司 / 河北晟铭税务师事务所 / 石家庄旭晟会计师事务所  本站关键词:石家庄会计师事务所,石家庄税务师事务所
网址:www.cwjhx.com、ccxyj.cn 桥西地址:友谊南大街与裕华路交口 百度空间大厦2117室  本网站由【】设计制作
联系电话:17732838826 在线QQ:422879013 服务信箱:422879013@qq.com
17732838826