稅收優惠政策一直是企業公司關注的話題,稅務監管系統的不斷完善,企業信息越來越透明,想要合理合法的減少稅收壓力,就得利用好合適的稅收優惠政策,比如說天津核定征收。
對(dui)于企業賬簿不健全,稅務機關(guan)有(you)權核定企業的(de)稅款,但是有(you)許多行(xing)業因為比(bi)較特殊是無法采取核定征收的(de),本文就(jiu)針(zhen)對(dui)無法進行(xing)核定的(de)行(xing)業進行(xing)梳理:
1.匯總納稅企業;
2.上市(shi)公司;
3.銀行、信用社、小額(e)貸款公(gong)(gong)(gong)(gong)司(si)(si)(si)、保險(xian)公(gong)(gong)(gong)(gong)司(si)(si)(si)、證券公(gong)(gong)(gong)(gong)司(si)(si)(si)、期貨公(gong)(gong)(gong)(gong)司(si)(si)(si)、信托投資(zi)公(gong)(gong)(gong)(gong)司(si)(si)(si)、金融(rong)資(zi)產管(guan)理公(gong)(gong)(gong)(gong)司(si)(si)(si)、融(rong)資(zi)租(zu)賃公(gong)(gong)(gong)(gong)司(si)(si)(si)、擔保公(gong)(gong)(gong)(gong)司(si)(si)(si)、財務公(gong)(gong)(gong)(gong)司(si)(si)(si)、典當公(gong)(gong)(gong)(gong)司(si)(si)(si)等金融(rong)企業;
4.會計(ji)(ji)、審計(ji)(ji)、資(zi)產評估、稅務(wu)、房地(di)產估價、土地(di)估價、工程造價、律師、價格鑒證(zheng)、公(gong)證(zheng)機構、基層法律服務(wu)機構、專利代(dai)理(li)、商(shang)標代(dai)理(li)以及(ji)其他(ta)經(jing)濟鑒證(zheng)類社會中介機構;
5.國(guo)家(jia)稅務總局規定的(de)其他企業(比(bi)如銷售金銀首飾(shi)珠寶類的(de)企業);
6.專門從事股權(股票(piao))投資(zi)業務的企業,不(bu)得(de)核定征收企業所得(de)稅。
7.房(fang)地產(chan)開發企業(ye)不得(de)(de)事先確定(ding)企業(ye)的所得(de)(de)稅按核(he)定(ding)征收(shou)方式進行征收(shou)、管理。
以(yi)上七(qi)種情況(kuang)是不(bu)能享受核定(ding)征(zheng)(zheng)收(shou)政(zheng)策的(de)(de),稅務(wu)機關會(hui)嚴格按照(zhao)規定(ding)的(de)(de)范(fan)圍(wei)和標準確(que)定(ding)企(qi)業(ye)(ye)(ye)所得(de)稅的(de)(de)征(zheng)(zheng)收(shou)方式,不(bu)得(de)違規擴大核定(ding)征(zheng)(zheng)收(shou)企(qi)業(ye)(ye)(ye)所得(de)稅范(fan)圍(wei);對其(qi)中達不(bu)到查(cha)賬(zhang)征(zheng)(zheng)收(shou)條件的(de)(de)企(qi)業(ye)(ye)(ye)核定(ding)征(zheng)(zheng)收(shou)企(qi)業(ye)(ye)(ye)所得(de)稅,并促(cu)使其(qi)完(wan)善會(hui)計核算和財務(wu)管理(li),達到查(cha)賬(zhang)征(zheng)(zheng)收(shou)條件后要及時轉為查(cha)賬(zhang)征(zheng)(zheng)收(shou)。