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浅谈税款减免、纳税期限与延期缴纳
来 源:www.71-fuwu.com     发布时间:2016-7-8 10:17:13

税款减免。


     税款减免是税务机关依据税收法律、行政法规和国家有关税收的规定,给予纳税人的减税或免税。


     按法律、法规规定或者经法定的审批机关批准减税、免税的纳税人,要持有关文件到主管税务机关办理减税、免税手续。减税、免税期满,应当自期满之日次日起恢复纳税。


     享受减税、免税优惠的纳税人,如果减税、免税条件发生变化的,要自发生变化之日起15日内向税务机关报告;不再符合减税、免税条件的,要依法履行纳税义务,否则税务机关予以追缴。


.纳税期限与延期缴纳。


     纳税人、扣缴义务人必须依法按照规定的期限,缴纳或者解缴税款。未按照规定期限缴纳或解缴税款的,税务机关除责令限期缴纳外,从滞纳税款之日起,按日加收滞纳税款万分之五的滞纳金。


    对纳税人因不可抗力,导致发生较大损失、正常生产经营活动受到较大影响,或当期货币资金在扣除应付职工工资、社会保险费后,不足以缴纳税款的,经省、自治区、直辖市国家税务局、地方税务局批准,可以延期缴纳税款,但最长不能超过3个月。经批准延期缴纳的税款不加收滞纳金。

Tax relief.


Tax exemption and reduction is the tax authorities in accordance with tax laws, administrative regulations and the provisions of the state's relevant taxes, tax cuts or tax exemption for taxpayers.


In accordance with laws, regulations or the approval of the statutory approval of tax cuts, tax exempt taxpayers, to hold the relevant documents to the competent tax authorities for tax reduction, tax exemption procedures. The expiration of the tax reduction and exemption shall be returned to the next day after the expiration of the period.


Enjoy tax reduction and exemption preferential taxpayers, if the tax reduction or exemption conditions change, since the onset of the changes within 15 days from the date of the tax authorities report; no longer meets the conditions for the tax reduction or exemption, to fulfill its obligation to pay tax in accordance with law, otherwise the tax authorities to be recovered.


Tax payment period and deferred payment.


Taxpayers and withholding agents must be in accordance with the law within the prescribed time limit, pay or remit taxes. Not in accordance with the prescribed time limit to pay or payment of taxes, the tax authorities, in addition to the deadline shall be ordered to pay, from taxes, delinquency, shall be surcharged at a late five ten thousandths of tax payment.


The taxpayer due to force majeure, resulting in great loss, normal production and operation activities have a greater impact, or current monetary funds after deducting wages and social insurance premiums payable to pay taxes, provinces, autonomous regions, and municipalities directly under the State Administration of Taxation, Local Taxation Bureau approved, can defer the payment of tax, but not more than 3 months. Approved by the deferred payment without additional fines.



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