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12-26

2019

China implements the credit commitment system of individual income tax declaration in an all-round way

Xinhua news agency, Beijing, August 28 (reporter Anbei) personal income tax will be included in social credit management. China will fully implement the credit commitment system for individual income tax declaration, the national development and Reform Commission said Tuesday. Taxpayers need to make a commitment to the truthfulness, accuracy and completeness of the information filled in, and the performance of the credit commitment will be included in the individual credit record.

12-26

2019

Trillions of taxes and fees

This week, the promotion of tax reduction and fee reduction ushered in a number of policy arrangements. The measures such as the increase and deduction of value-added tax in the life service industry, the further promotion of the central government's income division reform and other measures are the concrete embodiment of the continuous improvement and optimization of the policies related to tax reduction and fee reduction, and the implementation of tax reduction and fee reduction with the scale of trillion yuan escort is more practical and effective.

12-26

2019

How to make accounting entries for added value tax deduction?

axpayers providing postal service, telecommunication service, modern service and life service who meet the requirements may add or deduct value-added tax according to the regulations. When actually paying value-added tax, the following accounting treatment shall be carried out

12-26

2019

Scope of four services

Taxpayers of production and living services refer to those taxpayers who provide postal services, telecommunication services, modern services and living services (hereinafter referred to as "four services") with sales accounting for more than 50% of total sales.

12-26

2019

How to apply the 15% plus and minus policy to taxpayers whose operation period is less than 3 months?

Answer: for taxpayers established before September 30, 2019, the 15% plus deduction policy will be applied based on the actual sales during the operation period; for taxpayers established after October 1, 2019, the 15% plus deduction policy will be applied based on the sales within three months after the operation period expires.

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