A͇YԴ202091ʽ(sh)ʩ؞䌍(sh)YԴҎ(gu)YԴչ(yu){(w)ҾˡҶ(w)P(gun)YԴɆ}Ĺ棨Ҋ壩F(xin)(hu)_Ҋ202087ǰͨ^;ͷʽҊ
1.ͨ^Ҷ(w)־W(wng)վW(wng)ַhttp://www.chinatax.gov.cn҂(c)Ҋϵy(tng)Ҋ
2.ͨ^źʽҊ]к^(q)·5̖(ho)Ҷ(w)ؔ(ci)a(chn)О鶐˾]a100038ŷעҶ(w)P(gun)YԴɆ}Ĺ桷Ҋ֘
Ҷ(w)
202079
Ҷ(w)P(gun)YԴɆ}Ĺ棨Ҋ壩
Ҏ(gu)YԴչ(j)A͇YԴA͇չ䌍(sh)ʩ(x)tؔ(ci)?(w)P(gun)YԴP(gun)}(zh)пڏĹ桷202034̖(ho)P(gun)Ҏ(gu)F(xin)P(gun)(xing)£
һ{ُԭVcԲԭVϞԭVNُxVa(chn)ƷcԮa(chn)xVa(chn)ƷϞxVa(chn)ƷN۵Ӌ(j)㑪(yng)a(chn)ƷN~N۔(sh)r(sh)ֱӿۜpцΪ(d)ُԭVُxVa(chn)ƷُM(jn)~ُM(jn)(sh)
{ُԭVcԲԭVϴxӹxVa(chn)ƷN۵Ӌ(j)㑪(yng)a(chn)ƷN~N۔(sh)r(sh)зM(jn)пۜp
(zhn)ۜpُ(yng)a(chn)ƷُM(jn)~(sh)=ُԭVُM(jn)~(sh)^(q)ԭVmöʡ±^(q)xVa(chn)Ʒmöʣ
ܰӋ(j)ۜpģܶ(w)C(j)P(gun)_M(jn)пۜp
{(bo)YԴr(sh)(yng)(dng)(bo)YԴ{(bo)
{YԴ(yu)(sh)СЄe(bo)P(gun)Y?zhn)顱kʽҎ(gu)ij{ˌ(du)YԴ(yu)(xing)ϵ挍(sh)ԺͺϷԳГ(dn)؟(z)
202091ʩСҶ(w)P(gun)ڰl(f)ӆġYԴɆ}Ҏ(gu)Ĺ桷201163̖(ho)Ҷ(w)P(gun)ڰl(f)ԠI(yng)͚YԴ{(bo)Ĺ桷20123̖(ho)Ҷ(w)?ԴP(gun)䌍(sh)ú̿YԴ(yu)(xing)Ĺ桷201521̖(ho)Ҷ(w)ֹ201831̖(ho)ģҶ(w)P(gun)ڰl(f)ӆġYԴ{(bo)Ĺ桷201638̖(ho)Ҷ(w)?ȻYԴP(gun)䌍(sh)YԴĸ(yu)(xing)Ĺ桷20172̖(ho)Ҷ(w)ֹ201831̖(ho)ģҶ(w)P(gun)ڰl(f)YԴչҎ(gu)̡Ĺ桷201813̖(ho)Ҷ(w)P(gun)ֵСҎ(gu)ģ{˵طNP(gun)ӜpP(gun)܆}Ĺ桷20195̖(ho)l(f)YԴ{(bo)ͬr(sh)Uֹ
f:
1.YԴ{(bo)mU{YԴļ{(bo)U~ǷmֵСҎ(gu)ģ{˜pߣp|(zh)a06049901Ҫ⣬{ύϵy(tng)Ԅ(dng)ɣo{ֹH躞´_J(rn)rҪֹ⣩
2.{R(sh)e̖(ho)y(tng)һ(hu)ôa(bo)(w)C(j)P(gun)˰l(f)ļ{R(sh)e̖(ho)P(gun)T˰l(f)Ľy(tng)һ(hu)ôa{Q(bo)I(yng)I(y)(zh)ա(w)ӛCCdļ{Qޡָ{(bo)YԴ(yng){~ٕr(sh)g(yng)wֹ
3.ǷmֵСҎ(gu)ģ{˜pߣp|(zh)a06049901{ֵһ{˰Ҏ(gu)D(zhun)ӛСҎ(gu)ģ{˵ģԳɞСҎ(gu)ģ{˵Į(dng)mÜp(yu)ݡֵСҎ(gu)ģ{˰Ҏ(gu)ӛһ{˵,һ{Ч֮mÜp(yu)ֵꑪ(yng)N~^СҎ(gu)ģ{˘(bio)(zhn)(yng)(dng)?sh)ӛһ{˶δӛ(jng)(w)C(j)P(gun)֪ͨԲkӛڴmÜp(yu)ݡ{˱mֵСҎ(gu)ģ{˜pߵģxǡtx
4.p%(dng)?sh)ʡ?j)(j)ؔ(ci)201913̖(ho)ļ_Ĝpϵy(tng)Ԅ(dng)
5.1ڡĿָҎ(gu)đ(yng)a(chn)ƷQ(g)Ŀģд
6.2ڡĿӳͬһĿ²ͬ(x)(xing)ĿĿQɸʡ΅^(q)ֱݠӋ(j)ж(w)C(j)P(gun)(j)^(q)(sh)Hr_
7.3ڡӋ(j)λӳYԴӋ(j)NӋ(j)λ燍
8.4ڡӋ(j)NӳӋ(j)YԴđ(yng)a(chn)ƷN۔(sh)(sh)HNۺÃɲăr(ji)Ӌ(j)ĿӋ(j)N~(du)(yng)N۔(sh)ҕӋ(j)NԄ(dng)(do)뵽
9.5ڡӋ(j)N~ӳӋ(j)YԴđ(yng)a(chn)ƷN룬(sh)HNۺÃɲ
10.6ڡmöʡăr(ji)Ӌ(j)Ŀmöʞԭ͞6%6%Ӌ(j)Ŀmöʞ鶨~ʣijĿÿ3Ԫ3
11.7ڡڑ(yng){~ӳڰmöӋ(j)U{đ(yng){~Ӌ(j)Ŀ(yng){~Ӌ(j)㹫ʽ7=46ăr(ji)Ӌ(j)Ŀ(yng){~Ӌ(j)㹫ʽ7=56
12.8ڡڜpⶐ~ӳڜpYԴ~粻漰pⶐ(xing){˲СpⶐӋ(j)(x)ϵy(tng)(hu)䡰ڜpⶐ~ĬJ(rn)0
13.9ڡֵСҎ(gu)ģ{˜p~ӳϗlСҎ(gu)ģ{˜pYԴ~Ӌ(j)㹫ʽ9=7-8p
14.10ڡU~ڑ(yng){~ѽ(jng)U{IJ
15.11ڡڑ(yng)a(b)ˣ~ڑ(yng)a(b)ˣ~=ڑ(yng){~-ڜpⶐ~-ֵСҎ(gu)ģ{˜p~-U~
16.һʽɷһݼ{棬һݶ(w)C(j)P(gun)
f:
˱ӳYԴ(bo)Ӌ(j)(x)͜pⶐӋ(j)(x)Ӌ(j)Y(ji)Ԅ(dng)(do)
(bo)Ӌ(j)(x)
1.(bo)Ӌ(j)(x)иаl(f)(sh)~(bo)Ӌ(j)ĿYԴ{1-6(bo)ăr(ji)Ӌ(j)ĿYԴ{1-47-10ھ(yng)猍(sh)ol(f)(sh)~ģ(yng)0漰ُ(yng)a(chn)ƷُM(jn)(sh)ۜp50漰\(yn)sM(fi)ۜp80漰ُ(yng)a(chn)ƷُM(jn)~ۜpģ90
2.1ڡĿҎ(gu)đ(yng)a(chn)ƷQ(g)ĿдΡ
3.2ڡĿӳͬһĿ²ͬ(x)(xing)ĿĿQɸʡ΅^(q)ֱݠСӋ(j)ж(w)C(j)P(gun)(j)^(q)(sh)Hr_
4.3ڡӋ(j)λYԴӋ(j)NӋ(j)λ燍
5.4ڡN{ˮ(dng)ڑ(yng)a(chn)ƷN(sh)HNۺÃɲ(sh)HN۵đ(yng)a(chn)ƷNֵl(f)ƱƱ(j)עĔ(sh)Ӌ(j)Ʊ(j)δע(sh)c(yng)a(chn)ƷN~(yng)Nõđ(yng)a(chn)ƷN(j)(sh)
6.5ڡ(zhn)ۜpُ(yng)a(chn)ƷُM(jn)(sh)(j)YԴF(xin)Ҏ(gu)(zhn)ۜpُ(yng)a(chn)ƷُM(jn)(sh)ۜp~Ե6ڡӋ(j)Npޣ(dng)ڲۜpδۜpģɽY(ji)D(zhun)ڿۜp
7.7ڡN~:{ˮ(dng)ڑ(yng)a(chn)ƷN~(sh)HNۺÃɲ֡(sh)HN۵đ(yng)a(chn)ƷN~ֵl(f)ƱƱ(j)עĔ(sh)Ӌ(j)õđ(yng)a(chn)ƷN~YԴF(xin)Ҏ(gu)Ӌ(j)
8.8ڡ(zhn)ۜp\(yn)sM(fi)(j)YԴF(xin)Ҏ(gu)(zhn)ۜp\(yn)sM(fi)
9.9ڡ(zhn)ۜpُ(yng)a(chn)ƷُM(jn)~:(j)YԴF(xin)Ҏ(gu)(zhn)ۜpُ(yng)a(chn)ƷُM(jn)~(dng)ڲۜpδۜpɽY(ji)D(zhun)ڿۜp
10.8ڡ(zhn)ۜp\(yn)sM(fi)9ڡ(zhn)ۜpُ(yng)a(chn)ƷُM(jn)~ۜp~֮Ե10ڡӋ(j)N~pޡ(dng)ڲۜpδۜpɽY(ji)D(zhun)ڿۜp
11.ͨ^Ӌ(j)óĵ6ڡӋ(j)N10ڡӋ(j)N~(yng)ڴεӋ(j)NӋ(j)N~
pⶐӋ(j)(x):
1.mМpYԴ(xing)Ŀļ{粻漰pⶐ(xing){˲ϵy(tng)(hu)ڜpⶐ~ĬJ(rn)0
2.1ڡĿҎ(gu)đ(yng)a(chn)ƷQ(g)ĿдΡ
3.2ڡĿͬһĿmõĜp|(zh)aʲͬҕ鲻ͬĿ(yng)Ӌ(j)N~
4.3ڡp(xing)ĿQF(xin)YԴҎ(gu)Ĝp(xing)ĿQ˥ڵVɽpYԴ
5.4ڡӋ(j)λӋ(j)NӋ(j)λ燍
6.5ڡpⶐNpYԴ(xing)Ŀ(du)(yng)đ(yng)a(chn)ƷN۔(sh)(bo)Ӌ(j)Ŀ͏ăr(ji)Ӌ(j)ĿYԴ{˾(yng)
7.6ڡpⶐN~pYԴ(xing)Ŀ(du)(yng)đ(yng)a(chn)ƷN(bo)ăr(ji)Ӌ(j)ĿYԴļ{
8.7ڡmöʡăr(ji)Ӌ(j)ĿmöʞԭYԴʞ6%6%Ӌ(j)Ŀmöʞ鶨~ijĿÿ3Ԫ3
9.8ڡp|(zh)aҎ(gu)Ĝp|(zh)a
10.9ڡpϵy(tng)(j)p|(zh)aԄ(dng)
11.10ڡڜpⶐ~ڑ(yng){~аҎ(gu)(yng)pIJ(bo)Ӌ(j)ĿYԴ{mõӋ(j)㹫ʽ飺ڜpⶐ~=pⶐNmöʡp(bo)ăr(ji)Ӌ(j)ĿYԴ{mõӋ(j)㹫ʽ飺ڜpⶐ~=pⶐN~möʡpڜpⶐ~ϵy(tng)Ԅ(dng)(do)YԴ{(bo)
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