加强企业管理 正确面对新税改

 

加强企业管理 正确面对新税改

文/上海市协力律师事务所周月萍 魏 飞 曾明德2013年03月05日

duzhe:2011nian11yue16ri,caizhengbu、shuiwuzongjufabu《guanyuyinfa<yingyeshuigaizengzhishuishidianfangan>detongzhi》(caishui【2011】110hao),qizhongshejijianzhushigongqiyeshuizhigaigebufenzhuyaowei:mingquejianzhuyeshiyongzengzhishuiyibanjishuifangfa,fashengyingshuijiaoyiqudedequanbushouruan11%shuilvzhengshouzengzhishui。zheicishuigai,duishigongqiyeyounaxieyingxiang?gairuheyingdui?

lvshi:bencijiangyingyeshuigaizhengzengzhishuidemudeshi,weilewanshanshuizhi,xiaochuzhongfuzhengshui,jiangdiqiyeshuishouchengben,zengqiangqiyefazhannengli,cujinguominjingjijiankangxiediaofazhan。danshi,ruojianzhuqiyebugaibianchuantongdeqiyeguanlimoshi,xinshuizhibujinbunengjianqingjianzhuqiyedeshuifu,fanerhuidadajiazhongqiyedefudan。

shuigaizhihou,jianzhushigongqiyejiangmianlindetiaozhan。“yinggaizeng”houqiyeshuifubujiangfanzeng。yingjiaoshuikuanjisuanfangshidebiangengzhijiedaozhiqiyeyingjiaoshuikuanshuedebiangeng。lilunshang,“yinggaizeng”hou,qiyedeshuifuyoukenenghuixiajiang,yeyouzhuanjialunzheng:youyucailiao、shebeidikoudeyuanyin,birandaozhishuifuxiajiang。danshiyouyuwoguodaduoshujianzhushigongqiyedeguanlifangfarengchuyuchuantongqiecufangdeshuiping,qiyedecaiwuguanlizhiduluohou,kuansongdechengbaomoshiwufaduixiangmubujifengongsijinxingyouxiaoguanli,zheixiedoudaozhiqiyeduiyujinxiangshuiedeguanlilidubuzu。duojiajianzhuqiyedeshijicesuanjielunjunxianshi“yinggaizeng”houqiyedeshuifubujiangfanzeng。

博悦体育 daobishigongqiyetigaoguanlishuiping。yingyeshuigaizengzhishuidezhongyaomudezhiyijiushicujinjingjijiegoudiaozheng,zhichixiandaifuwuyedefazhan,qizhongyeziranbaokuocujinqiyejingyingguanlimoshidexiandaihua。youdexuezheba“yinggaizeng”kanzuoshidaobishigongqiyejiaqiangzishenguanli、tishengguanlishuipingdelianghaojiyu。“yinggaizeng”hou,shigongqiyeruhejianquanzishendeguanlizhidu,gaishanzishendecaiwuguanlihefengxianguankong,jiangchengweishigongqiyemianlindeyouyitiaozhan。

博悦体育 rengongfei、jianzhulaowuchengbenwufadikou。jutongji,shigongqiyederengongfei、laowufeichengbenzhanjujianzhushigongchengbendebili30%zuoyou。yifangmian,jianzhulaowugongsimeiyoubeinaru《yingyeshuigaizengzhishuishidianfangan》,jianzhulaowugongsiwufatigongzengzhishuizhuanyongfapiao,jianzhuqiyejiuyouyue30%dechengbenwufadikou;lingyifangmian,ruojianzhulaowugongsiyebeinaru《yingyeshuigaizengzhishuishidianfangan》,yinweiqijihumeiyourenhedejinxiangshuidikou,laowugongsizengzhishuishuiezuizhongyeyaoyoujianzhushigongqiyefudan,jianzhulaowushichangdejiageyejiuhuijixushangsheng。

xinjiuzhiduxianjiebuchang,chengbenyusuanzengtianbuquedingyinsu。suiran《yingyeshuigaizengzhishuishidianfangan》yijingzhengshishishi,danshigedixiangduirengongfeidiaozheng、dingebianzhi、gongchengliangqingdanjijiaguize、“yinggaizeng”qianxingoudeshengchanshebeidikou、zengzhishuijiaonajiediandengwentishangweichutaimingquezhengce,qiyejinqidebaojiahuodongzhongxumiqieguanzhuxiangyingdesheshuizhengcebiandong。liru,zaidingebianzhijigongchengliangqingdanjijiaguizeweijinxingxiangyingdiaozhengdeguoduqi,yingyeshuihezengzhishuijianei、jiawaishuidequbiekenenghuijishigongqiyezaichengbenyusuanshizengtianbuquedingyinsu。

博悦体育 youxiaoliyong“yinggaizeng”gaige,jiangdiqiyechengben,guibiqiyefengxian。zhuyiwanshanhetongyueding,mingquefukuanchengxu。bizhecengdailideyiqijianshegongchengshigonghetongjiufenzhong,zongbaofangyufenbaofangduixiangguanshuifeiyuedingyouzongbaofangdaikoudaijiao,zaigongchengshendingjiesuanshizaiconggongchengkuanzhongyuyikouchu。gongchengshendingjiesuanshi,zongbaofangyaoqiufenbaofangzhifuyouzongbaofangdaikoudaijiaodeshuifeizongji60wanyuan,erfenbaofangzhichuqizuoweigangjiegouzhizuo、xiaoshou、anzhuanggongsi,yizhianzhaozengzhishuiguidingkaijuzengzhishuizhuanyongfapiao,qieyijingkaijuledengezengzhishuifapiao。danshizongbaofangwufashiyongzheixiezhuanyongfapiaojinxingdikou,shuangfangsuzhifayuan,suiranzuizhongdiaojiejiean,danshuangfangweilebanlixiangguanshuifeidedikouyehuafeiledaliangjingliheshijian。gaianyetixingshigongqiye,“yinggaizeng”hou,shigongqiyezaifenbaohetong、cailiaocaigouhetongdenghetongzhongyingdangmingqueyuedingyouduifangchengdandenge、hefa、youxiaodezengzhishuifapiao。tongshihaiyaoyuedingduifangtigongxiangyingdeqingkuanshenqing、gouxiaopingzheng、zengzhishuifapiaohouzaixingfukuan。

博悦体育 jiaqiangduichengbaorenhefengongsidejingyingguanli。neibuchengbaohefengongsijingyingyouliyuqiyeyewutuozhanhediaodongyuangongshengchanjijixing,danshiyejiqiyedailailezhuduoguanliwenti。chengbaorenhefengongsiwangwangbuzhuzhonggongchengcaiwuchengbenguanli,“yinggaizeng”hou,henduochengbaorenhefengongsishangbuqingchu,haiyiweidiyiweizhiyaonenggoutigongxiangyingdegongchengkuanfapiaobianke,zheishibihuidaozhizuizhongjiesuanshifashengjiufen。shigongqiyeyingdangduichengbaorenhefengongsijishijinxingpeixun,yaoqiuqizhuyishouqubingbaocunxiangyingdezengzhishuizhuanyongfapiao。

xuanzejuyouzengzhishuinashuirenzigedehezuoshang。shigongqiyeweilejiangdishigongchengben,wangwangxuanzegetihu、xiaoguimonashuirenzuoweihezuoshanggongyingcailiao、jixieshebeizulin。youyushuizhigaige,shigongqiyegengyingzhuzhongxuanzejuyouzengzhishuinashuirenzigedehezuoshang,kaochaqixiangyingdekoujianshuilv,yimianwufadikouqiyezengzhishui。

博悦体育 jiaqiangshuifapeixun,zuohaoxiangyingbaojiadiaozheng。shuishouzhidusuiranyijingqueding,danjutideshishifangan,gedishangweichutaixiangyingzhengce。qiyexiangdangyibufenrenyuanduiyushuizhigaigefanganjiyingyeshuiyuzengzhishuidequbiedengshuifaguidingshangbulejie,shigongqiyeyingdangjijizuzhicaiwu、guanli、zaojiadengrenyuanjinxingpeixun,tongshibaochiyushuiwu、jianshezhuguanbumendegoutong,yijinkuailejiezuixinshuizhiguiding,diaozhengbaojiafangan。

zongshang,yingyeshuigaizengshuihou,zengzhishuishuedegaodizhijiequjueyujianzhushigongqiyenenggoutigongduoshaozengzhishuizhuanyongfapiaoyongyuzuojinxiangdikou。jianzhushigongqiyeyingjiaqiangguanli,zhuyibaoguanheshoujixiangyingdezengzhishuijinxiangdikoupingzheng。bingqie,shidiantuijinjieduanhaihuifaxianzhuduoyixiangbudaodewenti,shigongqiyeyaozhenduibunengtigongjinxiangshuifapiaodezhuyaoyuanyin,congzishenguanlishangzengqiangdulouyishi,yijinliangjianshaosunshi。

博悦体育 zhaizidi295qi《shigongqiyeguanli》lvshiwenda:xinshuigai,jianyahaishizengfu

博悦体育 gongsibangongshi

博悦体育 2013-3-30

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