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国家税务总局关于发布《促进残疾人就业增值税优惠政策管理办法》的公告

  发表日期: 2018年3月29日     来源:一分时时彩_一分时时彩官方网站_官方入口 admin  查看: 1244

国家税务总局公告2016年第33号

  weiguifanhewanshancujincanjirenjiuyezengzhishuiyouhuizhengceguanli,guojiashuiwuzongjuzhidingle《cujincanjirenjiuyezengzhishuiyouhuizhengceguanlibanfa》,xianyuyigongbu,zi2016nian5yue1riqishixing。

  tecigonggao。

  国家税务总局

  2016nian5yue27ri

  cujincanjirenjiuyezengzhishuiyouhuizhengceguanlibanfa

  diyitiao  weijiaqiangcujincanjirenjiuyezengzhishuiyouhuizhengceguanli,genju《caizhengbuguojiashuiwuzongjuguanyucujincanjirenjiuyezengzhishuiyouhuizhengcedetongzhi》(caishui〔2016〕52hao)、《guojiashuiwuzongjuguanyufabu〈shuishoujianmianguanlibanfa〉degonggao》(guojiashuiwuzongjugonggao2015niandi43hao)jiyouguanguiding,zhidingbenbanfa。

  diertiao  nashuirenxiangshouanzhicanjirenzengzhishuijizhengjituiyouhuizhengce,shiyongbenbanfaguiding。

  benbanfasuozhinashuiren,shizhianzhicanjirendedanweihegetigongshanghu。

  disantiao  nashuirenshoucishenqingxiangshoushuishouyouhuizhengce,yingxiangzhuguanshuiwujiguantigongyixiabeianziliao:

  (yi)《shuiwuzigebeianbiao》。

  (er)anzhidecanjirende《zhonghuarenmingongheguocanjirenzheng》huozhe《zhonghuarenmingongheguocanjijunrenzheng(1zhi8ji)》fuyinjian,zhumingyuyuanjianyizhi,bingzhuyejiagaigongzhang。anzhijingshencanjirende,tigongjingshencanjirentongyijiuyedeshumianshengmingyijiqifadingjianhurenqianzihuoyinzhangdezhengmingjingshencanjirenjuyoulaodongtiaojianhelaodongyiyuandeshumiancailiao。

  (san)anzhidecanjirendeshenfenzhengmingfuyinjian,zhumingyuyuanjianyizhi,bingzhuyejiagaigongzhang。

  disitiao  zhuguanshuiwujiguanshoulibeianhou,yingjiangquanbu《zhonghuarenmingongheguocanjirenzheng》huozhe《zhonghuarenmingongheguocanjijunrenzheng(1zhi8ji)》xinxiyijisuoanzhicanjirendeshenfenzhengmingxinxiluruzhengguanxitong。

  diwutiao  nashuirentigongdebeianziliaofashengbianhuade,yingyufashengbianhuazhiriqi15rineijiubianhuaqingkuangxiangzhuguanshuiwujiguanbanlibeian。

  diliutiao  nashuirenshenqingtuihaizengzhishuishi,xubaosongruxiaziliao:

  (yi)《tui(di)shuishenqingshenpibiao》。

  (er)《anzhicanjirennashuirenshenqingzengzhishuituishuishengming》(jianfujian)。

  (san)dangqiweicanjirenjiaonashehuibaoxianfeipingzhengdefuyinjianjiyounashuirenjiagaigongzhangquerendezhumingjiaonarenyuan、jiaonajine、jiaonaqijiandemingxibiao。

  (si)dangqiyouyinxingdengjinrongjigouhuonashuirenjiagaigongzhangdeanyueweicanjirenzhifugongzideqingdan。

  teshujiaoyuxuexiaojubandeqiye,shenqingtuihaizengzhishuishi,butigongziliao(san)heziliao(si)。

  diqitiao  nashuirenshenqingxiangshoushuishouyouhuizhengce,yingduibaosongziliaodezhenshixinghehefaxingchengdanfalvzeren。zhuguanshuiwujiguanduinashuirentigongziliaodewanzhengxinghezengzhishuituishuiejisuandezhunquexingjinxingshenhe。

  dibatiao  zhuguanshuiwujiguanshoulituishuishenqinghou,chaxunnashuirendenashuixinyongdengji,duifuhexinyongtiaojiande,shenhejisuanyingtuizengzhishuie,binganguidingbanlituishui。

  dijiutiao  nashuirenbenqiyingtuizengzhishuieanyixiagongshijisuan:

  benqiyingtuizengzhishuie=benqisuohanyuefenmeiyueyingtuizengzhishuiezhihe

  yueyingtuizengzhishuie=nashuirenbenyueanzhicanjirenyuanrenshu×benyueyuezuidigongzibiaozhunde4bei

  yuezuidigongzibiaozhun,shizhinashuirensuozaiquxian(hanxianjishi、qi)shiyongdejingsheng(hanzizhiqu、zhixiashi、jihuadanlieshi)renminzhengfupizhundeyuezuidigongzibiaozhun。

  nashuirenbenqiyijiaozengzhishuiexiaoyubenqiyingtuishuiebuzutuihaide,kezaibennianduneiyiqiannashuiqiyijiaozengzhishuiekouchuyituizengzhishuiedeyuezhongtuihai,rengbuzutuihaidekejiezhuanbennianduneiyihounashuiqituihai。nianduyijiaozengzhishuiexiaoyuhuodengyunianduyingtuishuiede,tuishuieweinianduyijiaozengzhishuie;nianduyijiaozengzhishuiedayunianduyingtuishuiede,tuishuieweinianduyingtuishuie。nianduyijiaozengzhishuiebuzutuihaide,budejiezhuanyihouniandutuihai。

  dishitiao  nashuirenxinanzhidecanjirencongqiandinglaodonghetongbingjiaonashehuibaoxiandeciyueqijisuan,qitazhigongcongluyongdeciyueqijisuan;anzhidecanjirenheqitazhigongjianshaode,congjianshaodangyuejisuan。

  dishiyitiao  zhuguanshuiwujiguanyingyumeinian2yuedizhiqian,zaiqiwangzhanhuobanshuiyifenshishicaiting,jiangbendiqushangyinianduxiangshouanzhicanjirenzengzhishuiyouhuizhengcedenashuirenxinxi,anxialiexiangmuyuyigongshi: nashuirenmingcheng、nashuirenshibiehao、farendaibiao、jisuantuishuidecanjirenzhigongrencideng。

  dishiertiao  xiangshoucujincanjirenjiuyezengzhishuiyouhuizhengcedenashuiren,duinengzhengminghuoyinzhengfuhezhengceguidingtiaojiandexiangguancailiaofuyouliucunbeichayiwu。nashuirenzaishuiwujiguanhouxuguanlizhongbunengtigongxiangguancailiaode,budejixuxiangshouyouhuizhengce。shuiwujiguanyingzhuijiaoqixiangyingnashuiqineiyixiangshoudezengzhishuituishui,bingyizhaoshuishouzhengguanfajiqishishixizedeyouguanguidingchuli。

  dishisantiao  gedishuiwujiguanyaojiaqiangshuishouyouhuizhengceluoshiqingkuangdehouxuguanli,duinashuirenjinxingdingqihuobudingqijiancha。jianchafaxiannashuirenbufuhecaishui〔2016〕52haowenjianguidingde,anyouguanguidingyuyichuli。

  dishisitiao  benbanfashishiqianyibanlishuishouyouhuizigebeiandenashuiren,zhuguanshuiwujiguanyingjianchaqiyibeianziliaoshifoumanzubenbanfadisantiaoguiding,canjirenxinxishifouyiandisitiaoguidingluruxinxixitong,ruyouqueshi,yingyaoqiunashuirenbuchongbaosongbeianziliao,buluxinxi。

  dishiwutiao  gesheng、zizhiqu、zhixiashihejihuadanlieshiguojiashuiwuju,yingdingqihuobudingqizaizhengguanxitongzhongduicanjirenxinxijinxingbidui,faxianyichangde,anxiangguanguidingchuli。

  dishiliutiao  benbanfazi2016nian5yue1riqishixing。



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