新疆11选5

理论探索
新收入准则和税法差异
信息来源:赖绍松资深税务律师网 | 责任编辑:丽丽 | 发布时间:2021-02-26

新疆11选5WEILEGUIFANSHOURUDEQUEREN、JILIANGHEXIANGGUANXINXIDEPILU,GENJU《QIYEHUIJIZHUNZE--JIBENZHUNZE》,ZHIDINGSHOURUZHUNZE。

新疆11选5  SHOURU,SHIZHIQIYEZAIRICHANGHUODONGZHONGXINGCHENGDE、HUIDAOZHISUOYOUZHEQUANYIZENGJIADE、YUSUOYOUZHETOURUZIBENWUGUANDEJINGJILIYIDEZONGLIURU。XINSHOURUZHUNZESHIYONGYUDADUOSHUYUKEHUJIANHETONG,TEBIEYAOQIUQIYEYINGYONG“WUBUFA”MOXINGLAIQUEDINGSHOURUQUERENDESHIJIANHEJINE。

新疆11选5  XINJIUSHOURUZHUNZEDUISHOURUSHIXIANSHIJIANDEQUBIEZHUYAOZAIYUQIANZHEQIANGDIAOKONGZHIQUAN,HOUZHEQIANGDIAOFENGXIANBAOCHOUZHUANYI。

  BENWENZHUYAOCONGSHANGPINXIAOSHOUSHOURUDECHAYI、TIGONGLAOWUSHOURUDECHAYI、RANGDUZICHANSHIYONGQUANSHOURUDECHAYISANGEFANGMIANLAIJINXINGFENXI。XIAMIANWOMENSHOUXIANLAIKANYIXIA:SHANGPINXIAOSHOUSHOURUDECHAYI

新疆11选5  1、SHANGPINXIAOSHOUSHOURUQUERENSHIDIANDECHAYI

  1.HUIJICHULI

  QIYEYUKEHUZHIJIANDEHETONGTONGSHIMANZUXIALIETIAOJIANDE,QIYEYINGDANGZAIKEHUQUDEXIANGGUANSHANGPINKONGZHIQUANSHIQUERENSHOURU:

新疆11选5  (1)HETONGGEFANGYIPIZHUNGAIHETONGBINGCHENGNUOJIANGLVXINGGEZIYIWU。GAITIAOJIANSHIZHIHETONGYIJINGQIANZIGAIZHANG。

  (2)GAIHETONGMINGQUELEHETONGGEFANGYUSUOZHUANRANGSHANGPINHUOTIGONGLAOWU(YIXIAJIANCHENG“ZHUANRANGSHANGPIN”)XIANGGUANDEQUANLIHEYIWU。HEZUOKUANGJIAXIEYI、ZHANLVEHEZUOXIEYI,YINWEIMEIYOUFALVDEYUESHULI,BUSHUYUHETONG,QIYEYINGZAIHEZUOHEZUOKUANGJIAXIEYIDEJICHUSHANGQIANDINGKEYIYONGYUSHISHIDEHETONG。

新疆11选5  (3)GAIHETONGYOUMINGQUEDEYUSUOZHUANRANGSHANGPINXIANGGUANDEZHIFUTIAOKUAN。RUGUOMEIYOUZHIFUTIAOKUANZEYINGLIJIEWEIJUANZENG。

  (4)GAIHETONGJUYOUSHANGYESHIZHI,JILVXINGGAIHETONGJIANGGAIBIANQIYEWEILAIXIANJINLIULIANGDEFENGXIAN、SHIJIANFENBUHUOJINE。LIRUSHIYOUHUANSHIYOUYEWU,YINWEIMEIYOUSHANGYESHIZHI,GUBUNENGQUERENSHOURU。

  (5)QIYEYINXIANGKEHUZHUANRANGSHANGPINERYOUQUANQUDEDEDUIJIAHENKENENGSHOUHUI。

  XINJIUSHOURUZHUNZEDUISHOURUSHIXIANSHIJIANDEQUBIEZHUYAOZAIYUQIANZHEQIANGDIAOKONGZHIQUAN,HOUZHEQIANGDIAOFENGXIANBAOCHOUZHUANYI。LIRU,JIAGONGSIQIANDINGYIXIANGXIANGYIGONGSIXIAOSHOUJIUPINGDEHETONG,JIAOHUODIDIANWEIJIAGONGSIDECANGKU,XINZHUNZEXIAJIKONGZHIQUANZHUANYISHIQUERENSHOURU。DANSHIZAIJIUZHUNZEFENGXIANBAOCHOUZHUANYIQINGKUANGXIA,GENJUJIAGONGSIGUOQUDEGUANLI,RUGUOJIUPINGZAIYUNSHUTUZHONGFASHENGPOSUN,JUNMIANFEITIGONGTIHUANPIN,ZEFENGXIANBAOCHOUZHUANYIQINGKUANGXIAZAIQUERENSHOURU。

  2.SHUIWUCHULI

新疆11选5  GUANYUSHANGPINXIAOSHOUSHOURUSHIXIANSHIJIAN,QIYESUODESHUIFACAIQULEYUSHOURUZHUNZEJINHUYIZHIDEGUIDING,JUNQIANGDIAOSHANGPINDEKONGZHIQUANFASHENGZHUANYI。《GUOJIASHUIWUZONGJUGUANYUQUERENQIYESUODESHUISHOURURUOGANWENTIDETONGZHI》(GUOSHUIHAN〔2008〕875HAO)GUIDING,CHUQIYESUODESHUIFAJISHISHITIAOLILINGYOUGUIDINGWAI,QIYEXIAOSHOUSHOURUDEQUEREN,BIXUZUNXUNQUANZEFASHENGZHIYUANZEHESHIZHIZHONGYUXINGSHIYUANZE。QIYEXIAOSHOUSHANGPINTONGSHIMANZUXIALIETIAOJIANDE,YINGQUERENSHOURUDESHIXIAN:

新疆11选5  (1)SHANGPINXIAOSHOUHETONGYIJINGQIANDING,QIYEYIJIANGSHANGPINSUOYOUQUANXIANGGUANDEZHUYAOFENGXIANHEBAOCHOUZHUANYIJIGOUHUOFANG;

新疆11选5  (2)QIYEDUIYISHOUCHUDESHANGPINJIMEIYOUBAOLIUTONGCHANGYUSUOYOUQUANXIANGLIANXIDEJIXUGUANLIQUAN,YEMEIYOUSHISHIYOUXIAOKONGZHI;

新疆11选5  (3)SHOURUDEJINENENGGOUKEKAODIJILIANG;

新疆11选5  (4)YIFASHENGHUOJIANGFASHENGDEXIAOSHOUFANGDECHENGBENNENGGOUKEKAODIHESUAN。

  FUHESHANGKUANSHOURUQUERENTIAOJIAN,CAIQUXIALIESHANGPINXIAOSHOUFANGSHIDE,YINGANYIXIAGUIDINGQUERENSHOURUSHIXIANSHIJIAN:

  (1)XIAOSHOUSHANGPINCAIYONGTUOSHOUCHENGFUFANGSHIDE,ZAIBANTUOTUOSHOUSHOUXUSHIQUERENSHOURU。

新疆11选5  (2)XIAOSHOUSHANGPINCAIQUYUSHOUKUANFANGSHIDE,ZAIFACHUSHANGPINSHIQUERENSHOURU。

  (3)XIAOSHOUSHANGPINXUYAOANZHUANGHEJIANYANDE,ZAIGOUMAIFANGJIESHOUSHANGPINYIJIANZHUANGHEJIANYANWANBISHIQUERENSHOURU。RUGUOANZHUANGCHENGXUBIJIAOJIANDAN,KEZAIFACHUSHANGPINSHIQUERENSHOURU。

  (4)XIAOSHOUSHANGPINCAIYONGZHIFUSHOUXUFEIFANGSHIWEITUODAIXIAODE,ZAISHOUDAODAIXIAOQINGDANSHIQUERENSHOURU。

新疆11选5  JINGUANSHUIFAYUHUIJIZHUNZEJUNQIANGDIAOKONGZHIQUANFASHENGZHUANYI,DANXIALIEQINGKUANGLIWAI:

  (1)《QIYESUODESHUIFASHISHITIAOLI》DIERSHISANTIAOGUIDING,YIFENQISHOUKUANFANGSHIXIAOSHOUHUOWUDE,ANZHAOHETONGYUEDINGDESHOUKUANRIQIQUERENSHOURUDESHIXIAN。RUGUOHUIJISHANGQUERENDESHOURUHESHUIFASHANGQUERENDESHOURUFENSHUYULIANGGEBUTONGDENIANDUZEHUICHASHENGZANSHIXINGCHAYI。

  (2)《FANGDICHANKAIFAJINGYINGYEWUQIYESUODESHUICHULIBANFA》(GUOSHUIFA〔2009〕31HAO)GUIDING,FANGDICHANKAIFAQIYEQUDEDEYUSHOUZHANGKUANANZHAOGUIDINGDEYUJIMAOLILVJISUANYINGNASHUISUODEE,ZHEISHIWEILEJIAQIANGSHUISHOUGUANLI,BAOZHENGSHUIKUANJUNHENGRUKUDEXUYAO,NASHUIRENZHIXUANGUIDINGJINXINGNASHUIDIAOZHENGJIKE。

  2、SHANGPINXIAOSHOUSHOURUJILIANGDECHAYI

  1.JILIANGSHUXINGDECHAYI

  TONGCHANGQINGKUANGXIA,QIYEANZHAOCONGGOUHUOFANGYISHOUHUOZHEYINGSHOUDEHETONGHUOZHEXIEYIJIAKUANQUEDINGXIAOSHOUSHANGPINSHOURUJINE。DANSHI,HETONGXIEYIJIAKUANDESHOUQUCAIQUDIYANFANGSHI,SHIZHISHANGJUYOURONGZIXINGZHIDE,YINGDANGANZHAOYINGSHOUDEHETONGHUOZHEXIEYIJIAKUANDEGONGYUNJIAZHI(TONGCHANGWEIHETONGHUOZHEXIEYIJIAKUANDEXIANZHI)QUEDINGXIAOSHOUSHANGPINSHOURUJINE。YINGSHOUDEHETONGHUOZHEXIEYIJIAKUANYUQIGONGYUNJIAZHIZHIJIANDECHAE,YINGDANGZAIHETONGHUOZHEXIEYIQIJIANNEICAIYONGSHIJILILVFAJINXINGTANXIAO,JIRUDANGQISUNYI(CHONGJIANCAIWUFEIYONG)。HUIJISHIWUDANGZHONG,JIYUZHONGYAOXINGYUANZE,YINGSHOUDEHETONGHUOZHEXIEYIJIAKUANYUQIGONGYUNJIAZHIZHIJIANDECHAE,RUOCAIYONGSHIJILILVFAJINXINGTANXIAOYUCAIYONGZHIXIANFAJINXINGTANXIAOJIEGUOXIANGCHABUDADE,YEKEYICAIYONGZHIXIANFAJINXINGTANXIAO。

新疆11选5  DUIYUCAIYONGDIYANFANGSHIFENQISHOUKUAN、JUYOURONGZIXINGZHIDEXIAOSHOUSHANGPINMANZUSHOURUQUERENTIAOJIANDE,QIYEYINGANZHAOYINGSHOUHETONGHUOZHEXIEYIJIAKUAN,JIEJI“ZHANGQIYINGSHOUKUAN”KEMU,ANZHAOYINGSHOUHETONGHUOZHEXIEYIJIAKUANDEGONGYUNJIAZHI(ZHEXIANZHI),DAIJI“ZHUYINGYEWUSHOURU”KEMU,ANZHAOLIANGZHEDECHAE,DAIJI“WEISHIXIANRONGZISHOUYI”KEMU。

  《QIYESUODESHUIFASHISHITIAOLI》DISHISITIAOGUIDING,XIAOSHOUHUOWUSHOURU,SHIZHIQIYEXIAOSHOUSHANGPIN、CHANPIN、YUANCAILIAO、BAOZHUANGWU、DIZHIYIHAOPINYIJIQITACUNHUOQUDEDESHOURU。《QIYESUODESHUIFASHISHITIAOLISHIYIJISHIYONGZHINAN》DEJIESHI,QIYEYINGDANGANZHAOCONGGOUHUOFANGYISHOUHUOZHEYINGSHOUDEHETONGHUOZHEXIEYIJIAKUANQUEDINGXIAOSHOUHUOWUSHOURUDEJINE。KEJIAN,SHUIFABUDUICAIYONGDIYANFANGSHISHIZHISHANGJUYOURONGZIXINGZHIDESHANGPINXIAOSHOUSHOURUJINXINGZHEXIANCHULI。

  LI:2019NIAN1YUE1RI,JIAGONGSICAIYONGFENQISHOUKUANFANGSHIXIANGYIGONGSIXIAOSHOUYIPIDAXINGSHEBEI,HETONGYUEDINGDEXIAOSHOUJIAGEWEI100WANYUAN,FEN5CIYUMEINIAN12YUE31RIDENGESHOUQU。GAIDAXINGSHEBEICHENGBENWEI70WANYUAN。ZAIXIANXIAOFANGSHIXIA,GAISHEBEIDEXIAOSHOUJIAGEWEI80WANYUAN。BUKAOLVZENGZHISHUIYINSU,BENLIZHONGJIAGONGSIYINGDANGQUERENDEXIAOSHOUSHANGPINSHOURUJINEWEI80WANYUAN,JISUANDECHUXIANZHIWEI80WANYUAN,NIANJINWEI20WANYUAN,QISHUWEIWUNIANDEZHEXIANLVWEI7.93%;MEIQIJIRUCAIWUFEIYONGDEJINERUXIABIAOSUOSHI:

SHUIWUTISHI——BEIZHEDANGNEIRONGWEI“1000000”

  GENJUSHANGBIAODEJISUANJIEGUO,JIAGONGSIGEQIDEZHANGWUJISHUIWUCHULIRUXIA:

新疆11选5  (1)2018NIAN1YUE1RIXIAOSHOUSHIXIAN:

新疆11选5  JIE:ZHANGQIYINGSHOUKUAN  1000000

  DAI:ZHUYINGYEWUSHOURU  800000

新疆11选5  WEISHIXIANRONGZISHOUYI  200000

新疆11选5  JIE:ZHUYINGYEWUCHENGBEN  700000

  DAI:KUCUNSHANGPIN  700000

新疆11选5  (2)2018NIAN12YUE31RISHOURUHUOKUAN:

新疆11选5  JIE:YINXINGCUNKUAN  200000

  DAI:ZHANGQIYINGSHOUKUAN  200000

  JIE:WEISHIXIANRONGZISHOUYI  63440

新疆11选5  DAI:CAIWUFEIYONG  63440

  SHUIWUCHULI:YIFENQISHOUKUANFANGSHIXIAOSHOUHUOWUDE,ANZHAOHETONGYUEDINGDESHOUKUANRIQIQUERENSHOURUDESHIXIAN。BENNIANDUZHIQUERENJISHUISHOURU200000YUAN,QUERENJISHUICHENGBEN140000YUAN(700000/5),JIQUERENYINGNASHUISUODEE60000YUAN,TONGSHIDIAOJIANYINGNASHUISUODEE163440YUAN(800000-700000+63440),GONGJIYINGDIAOJIANSUODEE103440YUAN。

  (3)2019NIANZHI2022NIANSHOUKUANSHIDEHUIJICHULIYU2018NIANYIZHI,ZHISHISHUZHIANZHAOJISUANBIAOJINXINGDIAOZHENG。

  SHUIWUCHULI:

新疆11选5  2019NIANDUQUERENYINGNASHUISUODEE60000YUAN,TONGSHIDIAOJIANYINGNASHUISUODEE52611YUAN(DANGNIANCHONGJIANDECAIWUFEIYONG),GONGJIYINGDIAOZENGSUODEE7389YUAN。

  2020NIANDUQUERENYINGNASHUISUODEE60000YUAN,TONGSHIDIAOJIANYINGNASHUISUODEE40923YUAN(DANGNIANCHONGJIANDECAIWUFEIYONG),GONGJIYINGDIAOZENGSUODEE19077YUAN。

新疆11选5  2021NIANDUQUERENYINGNASHUISUODEE60000YUAN,TONGSHIDIAOJIANYINGNASHUISUODEE28308YUAN(DANGNIANCHONGJIANDECAIWUFEIYONG),GONGJIYINGDIAOZENGSUODEE31692YUAN。

  2022NIANDUQUERENYINGNASHUISUODEE60000YUAN,TONGSHIDIAOJIANYINGNASHUISUODEE14718YUAN(DANGNIANCHONGJIANDECAIWUFEIYONG),GONGJIYINGDIAOZENGSUODEE45282YUAN。

  2.SHANGYEZHEKOU、XIANJINZHEKOU、XIAOSHOUZHERANGHUOZHETUIHUIDEHUIJIYUSHUIWUCHULICHAYI

  (1)SHANGYEZHEKOUSHIQIYEWEICUJINSHANGPINXIAOSHOUERZAISHANGPINBIAOJIASHANGJIYUDEJIAGEKOUCHU,YINERBUYINGXIANGXIAOSHOUSHANGPINSHOURUDEJILIANG。

新疆11选5  SHUIFADUISHANGYEZHEKOUDEDINGYIYUHUIJIZHUNZESHIYIZHIDE,JUNZHIQIYEWEICUJINSHANGPINXIAOSHOUERZAISHANGPINBIAOJIASHANGJIYUDEJIAGEKOUCHU。YIJU《GUOJIASHUIWUZONGJUGUANYUQUERENQIYESUODESHUISHOURURUOGANWENTIDETONGZHI》(GUOSHUIHAN〔2008〕875HAO)GUIDING,QIYEWEICUJINSHANGPINXIAOSHOUERZAISHANGPINJIAGESHANGJIYUDEJIAGEKOUCHUSHUYUSHANGYEZHEKOU,SHANGPINXIAOSHOUSHEJISHANGYEZHEKOUDE,YINGDANGANZHAOKOUCHUSHANGYEZHEKOUHOUDEJINEQUEDINGXIAOSHOUSHANGPINSHOURUJINE,YOUCIKEJIAN,SHANGYEZHEKOUDESHUIWUCHULIYUHUIJICHULIXIANGTONG。

新疆11选5  SHIWUZHONG,SHANGYEZHEKOUYOULIANGZHONGZUOFA:YISHIZHEKOUXIAOSHOU,JIANZHAOZHEKOUHOUDEJINEKAIJUFAPIAO,QUERENSHOURU,JISUANXIAOXIANGSHUIE;ERSHIXIAOSHOUZHEKOU,JIJIANGWEIZHEKOUQIANDEXIAOSHOUEYUZHEKOUEKAIZAITONGYIZHANGFAPIAOSHANG。LIANGZHONGZUOFA,JUNFUHEXIANXINGLIUZHUANSHUI、SUODESHUICHULIJIHUIJICHULIDEGUIDING。

新疆11选5  (2)XIANJINZHEKOUSHIZAIXIAOSHOUSHANGPINSHOURUJINEQUEDINGDEQINGKUANGXIA,ZHAIQUANRENWEIGULIZHAIWURENZAIGUIDINGDEQIXIANNEIFUKUANERXIANGZHAIWURENTIGONGDEZHAIWUKOUCHU。YEJIUSHISHUO,RUGUOZHAIWURENYUANYITIQIANFUKUAN,ZEKEYIBIHETONGYUEDINGDEZONGJIAKUAN“SHAO”FUYIBUFENKUANXIANG。JISUANXIANJINZHEKOUEDEYIJUSHIFOUBAOHANXIAOXIANGSHUIEYINGGENJUHETONGHUOZHEXIEYIDEYUEDING。GUANYUXIANJINZHEKOUDEHUIJIHESUANYOULIANGZHONGCHULIFANGFA:YISHIANHETONGZONGJIAKUANKOUCHUXIANJINZHEKOUHOUDEJINGEJILIANGSHOURU;ERSHIANHETONGZONGJIAKUANQUANEJILIANGSHOURU。WOGUOQIYEHUIJIZHUNZECAIYONGDESHIDIERZHONGZUOFA。ZHEIYANG,DANGXIANJINZHEKOUYIHOUSHIJIFASHENGSHI,ZHIJIEJIRUDANGQISUNYI(CAIWUFEIYONG)。

  YIJU《GUOJIASHUIWUZONGJUGUANYUQUERENQIYESUODESHUISHOURURUOGANWENTIDETONGZHI》(GUOSHUIHAN〔2008〕875HAO)GUIDING,ZHAIQUANRENWEIGULIZHAIWURENZAIGUIDINGDEQIXIANNEIFUKUANERXIANGZHAIWURENTIGONGDEZHAIWUKOUCHUSHUYUXIANJINZHEKOU,XIAOSHOUSHANGPINSHEJIXIANJINZHEKOUDE,YINGDANGANKOUCHUXIANJINZHEKOUQIANDEJINEQUEDINGXIAOSHOUSHANGPINSHOURUJINE,XIANJINZHEKOUZAISHIJIFASHENGSHIZUOWEICAIWUFEIYONGKOUCHU。YOUCIKEJIAN,XIANJINZHEKOUDESHUIWUCHULIYUHUIJICHULIYIZHI。XIANJINZHEKOUYUNXUSHUIQIANKOUCHUDEHEFAPINGJUYINGDANGSHIGOUXIAOHETONGZHUMINGDEZHEKOUTIAOJIANJIXIANGGUANSHOUKUANDANJU。GOUHUOFANGHUODEDEXIANJINZHEKOU,CHONGJIANCAIWUFEIYONG,YINQIBUSHUYUZENGZHISHUI(DAIKUANFUWU)DEZHENGSHUIFANWEIERWUXUQUDEDUIFANGKAIJUDEZENGZHISHUIFAPIAO。

  (3)XIAOSHOUZHERANGSHIQIYEYOUYUSHOUCHUSHANGPINDEZHILIANGBUHEGEDENGYUANYINERZAISHOUJIASHANGJIYUDEJIANRANG。XIAOSHOUXINGWEIZAIXIAN,GOUHUOFANGXIWANGSHOUJIAJIANRANGZAIHOU。ERQIE,TONGCHANGQINGKUANGXIA,XIAOSHOUZHERANGFASHENGZAIXIAOSHOUSHOURUYIJINGQUERENZHIHOU。YINCI,XIAOSHOUZHERANGFASHENGSHI,YINGDANGZHIJIECHONGJIANDANGQIXIAOSHOUSHANGPINSHOURU。

  XIAOSHOUTUIHUISHIZHIQIYESHOUCHUDESHANGPINYOUYUZHILIANG、PINZHONGBUFUHEYAOQIUDENGYUANYINERFASHENGDETUIHUO。DUIYUXIAOSHOUTUIHUI,QIYEYINGQUFENBUTONGQINGKUANGJINXINGHUIJICHULI:

新疆11选5  ①WEIQUERENSHOURUDESHOUCHUSHANGPINFASHENGXIAOSHOUTUIHUIDE,QIYEYINGDANGANZHAOYIJIRU“FACHUSHANGPIN”KEMUDESHANGPINCHENGBENJINE,JIEJI“KUCUNSHANGPIN”KEMU,DAIJI“FACHUSHANGPIN”KEMU。CAIYONGJIHUACHENGBENHUOZHESHOUJIAHESUANDE,YINGDANGANZHAOJIHUACHENGBENHUOZHESHOUJIAJIRU“KUCUNSHANGPIN”KEMU,TONGSHIJISUANCHANPINCHENGBENCHAYIHUOZHESHANGPINJINXIAOCHAJIA。

新疆11选5  ②YIQUERENSHOURUDESHOUCHUSHANGPINFASHENGXIAOSHOUTUIHUIDE,QIYEYIBANYINGZAIFASHENGSHICHONGJIANDANGQIXIAOSHOUSHANGPINSHOURU,TONGSHICHONGJIANDANGQIXIAOSHOUSHANGPINCHENGBEN。RUGUOGAIXIANGXIAOSHOUTUIHUIYIFASHENGXIANJINZHEKOUDE,YINGTONGSHIDIAOZHENGXIANGGUANCAIWUFEIYONGDEJINE;RUGUOGAIXIANGXIAOSHOUTUIHUIYUNXUKOUJIANZENGZHISHUISHUIE,YINGDANGTONGSHIDIAOZHENG“YINGJIAOSHUIFEI—YINGJIAOZENGZHISHUI(XIAOXIANGSHUIE)”KEMUDEXIANGYINGJINE。

新疆11选5  XUYAOZHUYIDESHI,YIQUERENSHOURUDESHOUCHUSHANGPINFASHENGDEXIAOSHOUZHERANG、XIAOSHOUTUIHUISHUYUZICHANFUZHAIBIAORIHOUSHIXIANGDE,YINGDANGANZHAOYOUGUANZICHANFUZHAIBIAORIHOUSHIXIANGDEXIANGGUANGUIDINGJINXINGHUIJICHULI。

  YIJU《GUOJIASHUIWUZONGJUGUANYUQUERENQIYESUODESHUISHOURURUOGANWENTIDETONGZHI》(GUOSHUIHAN〔2008〕875HAO)GUIDING,QIYEYINSHOUCHUSHANGPINDEZHILIANGBUHEGEDENGYUANYINERZAISHOUJIASHANGJIDEJIANRANGSHUYUXIAOSHOUZHERANG;QIYEYINSHOUCHUSHANGPINZHILIANG、PINZHONGBUFUHEYAOQIUDENGYUANYINERFASHENGDETUIHUOSHUYUXIAOSHOUTUIHUI。QIYEYIJINGQUERENXIAOSHOUSHOURUDESHOUCHUSHANGPINFASHENGXIAOSHOUZHERANGHEXIAOSHOUTUIHUI,YINGDANGZAIFASHENGDANGQICHONGJIANDANGQIXIAOSHOUSHANGPINSHOURU。XIAOSHOUZHERANGDEZENGZHISHUI、SUODESHUICHULIYUHUIJICHULISHIWANQUANYIZHIDE,JUNZAISHIJIFASHENGSHICHONGJIANDANGQIXIAOSHOUSHOURUHEXIAOXIANGSHUIE。

  XIAOSHOUZHERANGHUOZHETUIHUI,SHUYUZICHANFUZHAIBIAORIHOUSHIXIANGDE,HUIJISHANGDIAOZHENGBAOGAONIANDUDESUNYI,ERSHUIFAYAOQIUZAIFASHENGDANGQICHONGJIANSHANGPINXIAOSHOUSHOURU,ERZHEXINGCHENGZANSHIXINGCHAYI,ZAIBANLINIANDUQIYESUODESHUISHENBAOSHI,XUZUONASHUIXIANGFANFANGXIANGDENASHUIDIAOZHENG。

  CIWAI,YOUXIEQIYEWEILECUXIAO,YUKEHUXIEYIYUEDING,ZAIXIAOSHOUHUOWUBINGXIANGGOUMAIFANGKAIJUZENGZHISHUIZHUANYONGFAPIAOHOU,YOUYUGOUHUOFANGZAIYIDINGSHIQINEILEIJIGOUMAIHUOWUDADAOYIDINGSHULIANG,HUOZHEYOUYUSHICHANGJIANGJIADENGYUANYIN,XIAOSHOUFANGJIYUGOUHUOFANGXIANGYINGDEJIAGEYOUHUIHUOZHEBUCHANGDENGZHEKOU、ZHERANGXINGWEI。DUICI,《GUOJIASHUIWUZONGJUGUANYUNASHUIRENZHEKOUZHERANGXINGWEIKAIJUHONGZIZENGZHISHUIZHUANYONGFAPIAOWENTIDETONGZHI》(GUOSHUIHAN〔2006〕1279HAO)GUIDING,SHANGSHUXIAOSHOUFANGJIYUGOUHUOFANGXIANGYINGDEJIAGEYOUHUIHUOZHEBUCHANGDENGZHEKOU、ZHERANGXINGWEI,XIAOSHOUFANGKEANXIANXING《ZENGZHISHUIZHUANYONGFAPIAOSHIYONGGUIDING》DEYOUGUANGUIDINGKAIJUHONGZIZENGZHISHUIZHUANYONGFAPIAO。HUIJIJIQIYESUODESHUICHULIBIZHAOXIAOSHOUZHERANG。

  3、TESHUSHANGPINYEWUDECHAYI

  1.SHOUHOUHUIGOUYEWUHUIJIYUSHUIWUCHULI

  (1)HUIJICHULI

  SHOUHOUHUIGOU,SHIZHIXIAOSHOUSHANGPINDETONGSHI,XIAOSHOUFANGTONGYIRIHOUZHONGXINMAIHUISUOXIAOSHOUSHANGPINDEXIAOSHOU。ZAISHOUHOUHUIGOUJIAOYIZHONG,TONGCHANGQINGKUANGXIA,SUOXIAOSHOUSHANGPINSUOYOUQUANSHANGDEZHUYAOFENGXIANHEBAOCHOUMEIYOUCONGXIAOSHOUFANGZHUANYIDAOGOUHUOFANG,KONGZHIQUANSHIZHIWEIFASHENGZHUANYI,YINERBUNENGQUERENXIANGGUANDESHANGPINXIAOSHOUSHOURU。

  (2)SHUIWUCHULI

  YIJU《GUOJIASHUIWUZONGJUGUANYUQUERENQIYESUODESHUISHOURURUOGANWENTIDETONGZHI》(GUOSHUIHAN〔2008〕875HAO)GUIDING,CAIYONGSHOUHOUHUIGOUFANGSHIXIAOSHOUSHANGPINDE,XIAOSHOUDESHANGPINANSHOUJIAQUERENSHOURU,HUIGOUDESHANGPINZUOWEIGOUJINSHANGPINCHULI。YOUZHENGJUBIAOMINGBUFUHEXIAOSHOUSHOURUQUERENTIAOJIANDE,RUYIXIAOSHOUSHANGPINFANGSHIJINXINGRONGZI,SHOUDAODEKUANXIANGYINGQUERENWEIFUZHAI,HUIGOUJIAGEDAYUYUANSHOUJIADE,CHAEYINGZAIHUIGOUQIJIANQUERENWEILIXIFEIYONG。

新疆11选5  TONGGUOBIJIAOKEJIAN,YIRONGZIWEIMUDEDESHOUHOUHUIGOUYEWU,QIYESUODESHUICHULIYUHUIJICHULIJUNANZHAOSHIZHIZHONGYUXINGSHIYUANZE,CHULIFANGSHIYIZHI。

  LI:JIAGONGSIWEIZENGZHISHUIYIBANNASHUIREN,SHIYONGZENGZHISHUISHUILV13%,2019NIAN5YUE1RI,JIAGONGSIYUYIGONGSIQIANDINGXIEYI,XIANGYIGONGSIXIAOSHOUYIPISHANGPIN,BUHANSHUISHOUJIA1000000YUAN,ZENGZHISHUIE130000YUAN。XIEYIYUEDING,JIAGONGSIYINGDANGZAI9YUE30RIJIANGSUOSHOUSHANGPINGOUHUI,HUIGOUJIAWEI1100000YUAN(BUHANZENGZHISHUI)。SHANGPINYIFACHU,HUOKUANYISHOUDAO。JIADING:GAIPISHANGPINDESHIJICHENGBENWEI800000YUAN,BUKAOLVZENGZHISHUIWAIDEQITAXIANGGUANSHUIFEI。

  JIAGONGSIDEHUIJIFENLURUXIA:

  ①FACHUSHANGPINSHI:

  JIE:YINXINGCUNKUAN  1130000

新疆11选5  DAI:KUCUNSHANGPIN  800000

  YINGJIAOSHUIFEI—YINGJIAOZENGZHISHUI(XIAOXIANGSHUIE)  130000

  WEIQUERENRONGZISHOUYI  200000

新疆11选5  SUODESHUICHULI:RONGZIXINGSHOUHOUHUIGOU,BUQUERENZICHANZHUANRANGSUODE,BUZUONASHUIDIAOZHENG。

新疆11选5  ②YOUYUHUIGOUJIADAYUYUANSHOUJIA,YINGDANGZAIXIAOSHOUYUHUIGOUQIJIANNEIANQIJITILIXIFEIYONG,JITIDELIXIFEIYONGZHIJIEJIRUDANGQICAIWUFEIYONG。ZHEIYANGZUODELIYOUZAIYU,CIZHONGSHOUHOUHUIGOUBENZHISHANGSHUYUYIZHONGRONGZIJIAOYI,HUIGOUJIADAYUYUANSHOUJIADECHAEXIANGDANGYURONGZIFEIYONG,YINCIYINGDANGZAIJITISHIZHIJIEJIRUDANGQICAIWUFEIYONG。

新疆11选5  5YUEZHI9YUE,MEIYUEYINGJITIDELIXIFEIYONGWEI20000YUAN(100000/5GEYUE),HUIJIFENLURUXIA:

新疆11选5  JIE:CAIWUFEIYONG  20000

  DAI:WEIQUERENRONGZISHOUYI  20000

  SUODESHUICHULI:CAIWUFEIYONGKEYIZAISHUIQIANKOUCHU,BUZUONASHUIDIAOZHENG。

新疆11选5  ③9YUE30RI,JIAGONGSIGOUHUI5YUE1RIXIAOSHOUDESHANGPIN,ZENGZHISHUIZHUANYONGFAPIAOSHANGZHUMINGDESHANGPINJIAKUAN1100000YUAN,ZENGZHISHUIE143000YUAN。

新疆11选5  JIE:KUCUNSHANGPIN  800000

  YINGJIAOSHUIFEI—YINGJIAOZENGZHISHUI(JINXIANGSHUIE)  143000

新疆11选5  WEIQUERENRONGZISHOUYI  300000

新疆11选5  DAI:YINXINGCUNKUAN  1243000

  SHUIWUCHULI:HUIGOUSHISHITONGHAIBENFUXI,LIXIYIANQUANZEFASHENGZHIYUANZEZAIXIAOSHOUYUHUIGOUDEQIJIANTONGGUOCAIWUFEIYONGLIEZHIFANGSHIZAISHUIQIANFENQIKOUCHU,KUCUNSHANGPINDEJISHUIJICHURENGWEI800000YUAN。

新疆11选5  2.YIJIUHUANXINYEWUHUIJIYUSHUIWUCHULI

  (1)HUIJICHULI

新疆11选5  YIJIUHUANXINXIAOSHOUFANGSHI,JIUSHIQIYEZAIXIAOSHOUZIJIDEHUOWUSHI,YOUCHANGSHOUHUIJIUHUOWUDEXINGWEI。ANWOGUOXIANXINGZENGZHISHUIFADEGUIDING,CAIQUYIJIUHUANXINFANGSHIXIAOSHOUHUOWUDE,YINGANXINHUOWUDETONGQIXIAOSHOUJIAGEQUEDINGXIAOSHOUE,BUDECHONGJIANJIUHUOWUDESHOUGOUJIAGE。XIAOSHOUHUOWUYUYOUCHANGSHOUGOUJIUDEHUOWUSHILIANGXIANGBUTONGDEYEWUHUODONG,XIAOSHOUEYUSHOUGOUEBUNENGXIANGHUDIJIAN。

  (2)SHUIWUCHULI

  YIJU《GUOJIASHUIWUZONGJUGUANYUQUERENQIYESUODESHUISHOURURUOGANWENTIDETONGZHI》(GUOSHUIHAN〔2008〕875HAO)GUIDING,XIAOSHOUSHANGPINYIJIUHUANXINDE,XIAOSHOUSHANGPINYINGDANGANZHAOXIAOSHOUSHANGPINSHOURUQUERENTIAOJIANQUERENSHOURU,HUISHOUDESHANGPINZUOWEIGOUJINSHANGPINCHULI。

  YIJIUHUANXINHUIJIYUSHUIWUCHULISHIYIZHIDE。

  3.SHOUHOUZUHUIYEWUDEHUIJIYUSHUIWUCHULI

  (1)HUIJICHULI

新疆11选5  SHOUHOUZUHUI,SHIZHIXIAOSHOUSHANGPINDETONGSHI,XIAOSHOUFANGTONGYIZAIRIHOUZAIJIANGTONGYANGDESHANGPINZUHUIDEXIAOSHOUFANGSHI。ZAIZHEIZHONGFANGSHIXIA,XIAOSHOUFANGYINGDANGGENJUHETONGHUOZHEXIEYITIAOKUANPANDUANQIYESHIFOUYIJIANGSHANGPINSUOYOUQUANSHANGDEZHUYAOFENGXIANHEBAOCHOUZHUANYIJIGOUHUOFANG,KONGZHIQUANSHIFOUZHUANYI,YIQUEDINGSHIFOUXUYAOQUERENXIAOSHOUSHANGPINSHOURU。ZAIDADUOSHUQINGKUANGXIA,SHOUHOUZUHUISHUYURONGZIJIAOYI,QIYEBUYINGQUERENXIAOSHOUSHANGPINSHOURU,SHOUDAODEKUANXIANGYINGDANGQUERENWEIFUZHAI,SHOUJIAYUZICHANZHANGMIANJIAZHIZHIJIANDECHAEYINGDANGQUFENBUTONGQINGKUANGJINXINGHUIJICHULI:

  ①RUGUOSHOUHOUZUHUIJIAOYIRENDINGWEIRONGZIZULINDE,SHOUJIAYUZICHANZHANGMIANJIAZHIZHIJIANDECHAEYINGDANGYUYIDIYAN,BINGANZHAOGAIXIANGZULINZICHANDEZHEJIUJINDUJINXINGFENTAN,ZUOWEIZHEJIUFEIYONGDEDIAOZHENG。

新疆11选5  ②RUGUOSHOUHOUZUHUIJIAOYIRENDINGWEIJINGYINGZULINDE,SHOUJIAYUZICHANZHANGMIANJIAZHIZHIJIANDECHAEYINGDANGYUYIDIYAN,BINGZAIZULINQINEIANZHAOYUQUERENZULINFEIYONGXIANGYIZHIDEFANGFAJINXINGTANXIAO,ZUOWEIZUJINFEIYONGDEDIAOZHENG。DANSHI,YOUQUEZAOZHENGJUBIAOMINGRENWEIWEIJINGYINGZULINDESHOUHOUZUHUIJIAOYISHIANZHAOGONGYUNJIAZHIDACHENGDE,XIAOSHOUDESHANGPINANSHOUJIAQUERENSHOURU,BINGANZHAOZHANGMIANJIAZHIJIEZHUANCHENGBEN。

  (2)SHUIWUCHULI

  RONGZIXINGSHOUHOUHUIZUYEWUSHIZHICHENGZUFANGYIRONGZIWEIMUDEJIANGZICHANCHUSHOUJIJINGPIZHUNCONGSHIRONGZIZULINYEWUDEQIYEHOU,YOUJIANGGAIZICHANCONGGAIRONGZIZULINQIYEZUHUIDEXINGWEI。RONGZIXINGSHOUHOUHUIZUYEWUZHONGCHENGZUFANGCHUSHOUZICHANSHI,ZICHANSUOYOUQUANYIJIYUZICHANSUOYOUQUANYOUGUANDEQUANBUFENGXIANHEBAOCHOUBINGWEIWANQUANZHUANYI。YIJU《GUOJIASHUIWUZONGJUGUANYURONGZIXINGSHOUHOUHUIZUYEWUZHONGCHENGZUFANGCHUSHOUZICHANXINGWEIYOUGUANSHUISHOUWENTIDEGONGGAO》(GUOJIASHUIWUZONGJUGONGGAO2010DI13HAO)GUIDING,RONGZIXINGSHOUHOUHUIZUYEWUZHONG,CHENGZUFANGCHUSHOUZICHANDEXINGWEI,BUQUERENXIAOSHOUSHOURU,DUIRONGZIXINGZULINDEZICHAN,RENGANZHAOCHENGZURENCHUSHOUQIANYUANZHANGMIANJIAZHIZUOWEIJISHUIJICHUJITIZHEJIU。ZULINQIJIAN,CHENGZURENZHIFUDESHUYURONGZILIXIDEBUFEN,ZUOWEIQIYECAIWUFEIYONGZAISHUIQIANKOUCHU。

新疆11选5  4.SHITONGXIAOSHOUYEWUSHUIHUICHAYI

新疆11选5  QIYEJIANGKUCUNSHANGPIN(WAIGOU、WEITUOJIAGONGHUOZHEZICHAN)YONGYUDUIWAITOUZI、DICHANGZHAIWU、HUANQUQITAZICHAN、FENPEIJIGUDONG、JIANGLIJIZHIGONG、ZUOWEIYANGPINZENGSONGJITARENDENGFANGMIAN,YOUYUFEIXIANJINZICHANDESUOYOUQUANFASHENGLEZHUANYI,HUIJIZHUNZEYAOQIUSHITONGANGONGYUNJIAZHIXIAOSHOU(HUOZHECHUZHI)CHULI,YINGDANGQUERENSUNYI(HUOWU)HUOZHELIDE(FEILIUDONGZICHAN)。DUIYUJIANGHUOWUYONGYUGUANLIBUMEN、ZAIJIANGONGCHENG、GUDINGZICHAN、DUIWAICHUZU、TONGYIFARENSHITINEIBUDEGEYINGYEJIGOUZHIJIANDEZHUANYIDENGXINGWEI,YINQISUOYOUQUANMEIYOUFASHENGZHUANYI,BUQUERENSUNYI。

新疆11选5  《QIYESUODESHUIFASHISHITIAOLI》DIERSHIWUTIAOGUIDING:“QIYEFASHENGFEIHUOBIXINGZICHANJIAOHUAN,YIJIJIANGHUOWU、CAICHAN、LAOWUYONGYUJUANZENG、CHANGZHAI、ZANZHU、JIZI、GUANGGAO、YANGPIN、ZHIGONGFULIHUOZHELIRUNFENPEIDENGYONGTUDE,YINGDANGSHITONGXIAOSHOUHUOWU、ZHUANRANGCAICHANHUOZHETIGONGLAOWU,DANGUOWUYUANCAIZHENG、SHUIWUZHUGUANBUMENLINGYOUGUIDINGDECHUWAI。”

  《GUANYUQIYECHUZHIZICHANSUODESHUICHULIWENTIDETONGZHI》(GUOSHUIHAN〔2008〕828HAO)DIYITIAOGUIDING,QIYEFASHENGJIANGZICHANYONGYUSHENGCHAN、ZHIZAO、JIAGONGLINGYICHANPIN;GAIBIANZICHANXINGZHUANG、JIEGOUHUOXINGNENG;GAIBIANZICHANYONGTU(RU,ZIJIANSHANGPINFANGZHUANWEIZIYONGHUOZHEJINGYING);JIANGZICHANZAIZONGJIGOUJIQIFENZHIJIGOUZHIJIANZHUANYI;QITABUGAIBIANZICHANSUOYOUQUANSHUDETONGTUDEQINGXING,CHUJIANGZICHANZHUANYIZHIJINGWAIYIWAI,YOUYUZICHANSUOYOUQUANSHUZAIXINGSHIHESHIZHISHANGJUNBUFASHENGGAIBIAN,KEZUOWEINEIBUCHUZHIZICHAN,BUSHITONGXIAOSHOUQUERENSHOURU,XIANGGUANZICHANDEJISHUIJICHUYANXUJISUAN。

新疆11选5  YOUCIKEJIAN,SUODESHUISHITONGXIAOSHOUDEGUIDINGYUHUIJICHULIXIANGYIZHI,XIALIEQINGKUANGCHUWAI:

  (1)QIYEYICUNHUODENGFEIHUOBIXINGZICHANDUIWAIJUANZENG,HUIJISHANGBUQUERENSHOURU,DANSHUIFAXUSHITONGXIAOSHOUJISUANZICHANZHUANRANGSUODE。

新疆11选5  (2)FEIHUOBIXINGZICHANJIAOHUANYEWU,CAIYONGCHENGBENMOSHIHESUANSHI,HUANCHUZICHANMEIYOUSHITONGXIAOSHOUQUERENSUNYI,ERSHIZHIJIEANZHAOHUANCHUZICHANDEZHANGMIANJIAZHIJIEZHUAN,BINGYICIWEIJICHUQUEDINGHUANRUZICHANDEHUIJICHENGBEN。ERSHUIFAYAOQIU,SHITONGXIAOSHOUJISUANZICHANZHUANRANGSUODE。CIWAI,RUGUOFEIHUOBIXINGZICHANJIAOHUANFUHE《CAIZHENGBU GUOJIASHUIWUZONGJUGUANYUQIYEZHONGZUYEWUQIYESUODESHUICHULIRUOGANWENTIDETONGZHI》(CAISHUI〔2009〕59HAO)ZHONGZICHANSHOUGOUHUOZHEGUQUANSHOUGOUTESHUXINGSHUIWUCHULIBANFADE,KEZANBUQUERENZUCHANZHUANRANGSUODE,XIANGYINGDE,ZHUANRANGFANGQUDEGUQUANDEJISHUIJICHUANZHAOSUOZHUANRANGZICHANDEJISHUIJICHUQUEDING。

  (3)QIYEYICUNHUODENGFEIHUOBIXINGZICHANDUIWAITOUZI,HUIJICHULIYICIXINGQUERENSUNYI,DANGENJU《CAIZHENGBU GUOJIASHUIWUZONGJUGUANYUQIYEZHONGZUYEWUQIYESUODESHUICHULIRUOGANWENTIDETONGZHI》(CAISHUI〔2009〕59HAO)GUIDING,FUHEZICHANSHOUGOUHUOZHEGUQUANSHOUGOUTESHUXINGSHUIWUCHULIBANFADE,KEZANBUQUERENZUCHANZHUANRANGSUODE,XIANGYINGDE,ZHUANRANGFANGQUDEGUQUANDEJISHUIJICHUANZHAOSUOZHUANRANGZICHANDEJISHUIJICHUQUEDING。

  (4)YIJU《CAIZHENGBU GUOJIASHUIWUZONGJUGUANYUFEIHUOBIXINGZICHANTOUZIQIYESUODESHUIZHENGCEWENTIDETONGZHI》(CAISHUI〔2014〕116HAO)DEGUIDING,JUMINQIYEYIFEIHUOBIXINGZICHANDUIWAITOUZIQUERENDEFEIHUOBIXINGZICHANZHUANRANGSUODE,KEZAIBUCHAOGUO5NIANQIXIANNEI,FENQIJUNYUNJIRUXIANGYINGNIANDUDEYINGNASHUISUODEE,ANGUIDINGJISUANJIAONAQIYESUODESHUI。XIANGYINGDE,QIYEYIFEIHUOBIXINGZICHANDUIWAITOUZIERQUDEBEITOUZIQIYEDEGUQUAN,YINGYIFEIHUOBIXINGZICHANDEYUANJISHUICHENGBENWEIJISHUIJICHU,JIASHANGMEINIANQUERENDEFEIHUOBIXINGZICHANZHUANRANGSUODE,ZHUNIANJINXINGDIAOZHENG。QIYEZAIDUIWAITOUZI5NIANNEIZHUANRANGSHANGSHUGUQUANHUOTOUZISHOUHUIDE,YINGTINGZHIZHIXINGDIYANNASHUIZHENGCE,BINGJIUDIYANQINEISHANGWEIQUERENDEFEIHUOBIXINGZICHANZHUANRANGSUODE,ZAIZHUANRANGGUQUANHUOTOUZISHOUHUIDANGNIANDEQIYESUODESHUINIANDUHUISUANQINGJIAOSHI,YICIXINGJISUANJIAONAQIYESUODESHUI;QIYEZAIJISUANGUQUANZHUANRANGSUODESHI,KEANBENTONGZHIDISANTIAODIYIKUANGUIDINGJIANGGUQUANDEJISHUIJICHUYICIDIAOZHENGDAOWEI。QIYEZAIDUIWAITOUZI5NIANNEIZHUXIAODE,YINGTINGZHIZHIXINGDIYANNASHUIZHENGCE,BINGJIUDIYANQINEISHANGWEIQUERENDEFEIHUOBIXINGZICHANZHUANRANGSUODE,ZAIZHUXIAODANGNIANDEQIYESUODESHUINIANDUHUISUANQINGJIAOSHI,YICIXINGJISUANJIAONAQIYESUODESHUI。BEITOUZIQIYEQUDEFEIHUOBIXINGZICHANDEJISHUIJICHU,YINGANFEIHUOBIXINGZICHANDEGONGYUNJIAZHIQUEDING。

  JIEZHELAIKANYIXIARANGDUZICHANSHIYONGQUANSHOURUDESHUIHUICHAYI。

新疆11选5  RANGDUZICHANSHIYONGQUANSHOURUZHUYAOBAOKUOLIANGLEI,JILIXISHOURUHESHIYONGFEISHOURU。QIYEDUIWAICHUZUZICHANSHOUQUDEZUJIN、JINXINGZHAIQUANTOUZISHOUQUDELIXI、JINXINGGUQUANTOUZIQUDEDEGULI,YESHUYURANGDUZICHANSHIYONGQUANSHOURUXINGCHENGDESHOURU,YOUGUANHUIJICHULIFENBIESHIYONGZULINZHUNZE、JINRONGGONGJUQUERENYUJILIANGZHUNZE、ZHANGQIGUQUANTOUZIZHUNZE。

  4、LIXISHOURUQUERENYUJILIANGDESHUIHUICHAYI

  1.HUIJICHULI

  LIXISHOURUYIBANYINGTONGSHIMANZUXIALIETIAOJIANDE,CAINENGYUYIQUEREN:YISHIXIANGGUANDEJINGJILIYIHENKENENGLIURUQIYE;ERSHISHOURUDEJINENENGGOUKEKAODIJILIANG。

新疆11选5  QIYEYINGDANGZAIZICHANFUZHAIBIAORI,ANZHAOTARENSHIYONGBENQIYEHUOBIZIJINDESHIJIANHESHIJILILVJISUANQUEDINGLIXISHOURUJINE。ANZHAOJISUANQUEDINGDELIXISHOURUJINE,JIEJI“YINGSHOULIXI”、“DAIKUAN”、“YINXINGCUNKUAN”DENGKEMU,DAIJI“LIXISHOURU”、“QITAYEWUSHOURU”DENGKEMU。

  JINRONGQIYEFAFANGDEDAIKUAN,YINGDANGANQIJITILIXIBINGQUERENSHOURU。FAFANGDAIKUANDAOQI(HANZHANQI,XIATONG)90TIANHOUSHANGWEISHOUHUIDE,QIYINGJILIXITINGZHIJIRUDANGQILIXISHOURU,NARUBIAOWAIHESUAN;YIJITIDEDAIKUANYINGSHOULIXI,ZAIDAIKUANDAOQI90TIANHOURENGWEISHOUHUIDE,HUOZAIYINGSHOULIXIYUQI90TIANHOURENGWEISHOUDAODE,CHONGJIANYUANYIJIRUSUNYIDELIXISHOURU,ZHUANBIAOWAIHESUAN。

  2.SHUIWUCHULI

  《QIYESUODESHUIFASHISHITIAOLI》DISHIBATIAOGUIDING:“LIXISHOURU,SHIZHIQIYEJIANGZIJINTIGONGTARENSHIYONGDANBUGOUCHENGQUANYIXINGTOUZI,HUOZHEYINTARENZHANYONGBENQIYEZIJINQUDEDESHOURU,BAOKUOCUNKUANLIXI、DAIKUANLIXI、ZHAIQUANLIXI、QIANKUANLIXIDENGSHOURU。LIXISHOURU,ANZHAOHETONGYUEDINGDEZHAIWURENYINGFULIXIDERIQIQUERENSHOURUDESHIXIAN。”

新疆11选5  《GUOJIASHUIWUZONGJUGUANYUJINRONGQIYEDAIKUANLIXISHOURUQUERENWENTIDETONGZHI》(GUOJIASHUIWUZONGJUGONGGAO2010NIANDI23HAO)GUIDING,JINRONGQIYEANGUIDINGFAFANGDEDAIKUAN,SHUYUWEIYUQIDAIKUAN(HANZHANQI,XIATONG),YINGGENJUXIANSHOULIXIHOUSHOUBENJINDEYUANZE,ANDAIKUANHETONGQUERENDELILVHEJIESUANLIXIDEQIXIANJISUANLIXI,BINGYUZHAIWURENYINGFULIXIDERIQIQUERENSHOURUDESHIXIAN;SHUYUYUQIDAIKUAN,QIYUQIHOUFASHENGDEYINGSHOULIXI,YINGYUSHIJISHOUDAODERIQI,HUOZHESUIWEISHIJISHOUDAO,DANHUIJISHANGQUERENWEILIXISHOURUDERIQI,QUERENSHOURUDESHIXIAN。JINRONGQIYEYIQUERENWEILIXISHOURUDEYINGSHOULIXI,YUQI90TIANRENGWEISHOUHUI,QIEHUIJISHANGYICHONGJIANLEDANGQILIXISHOURUDE,ZHUNYUDIKOUDANGQIYINGNASHUISUODEE。JINRONGQIYEYICHONGJIANLELIXISHOURUDEYINGSHOUWEISHOULIXI,YIHOUNIANDUSHOUHUISHI,YINGJIRUDANGQIYINGNASHUISUODEEJISUANNASHUI。

  3.SHUIHUICHAYI

新疆11选5  TONGGUOBIJIAO,JINRONGQIYEDESUODESHUICHULIYUHUIJICHULIQUYUYIZHI,FEIJINRONGQIYELIXISHOURUQUERENSHIJIANYUHETONGYUEDINGDEYINGSHOULIXISHIJIANCUNZAIZANSHIXINGCHAYI,RUOFENSHUYUBUTONGNIANDU,ZEXUZAIJISUANYINGNASHUISUODEESHIJINXINGNASHUIDIAOZHENG。

  HUIJIGUIDINGCAIYONGSHIJILILVFAJISUANQUEDINGLIXISHOURU,SHIJILILVYUMINGYILILVCHABIEHENXIAODE,YEKEYICAIYONGMINGYILILVJISUANLIXISHOURU,ERSHUIFAYAOQIUANZHAOMINGYILILVFA(HETONGLILVFA)QUERENLIXISHOURU,BURENKEQIYECAIYONGSHIJILILVFAQUERENDELIXISHOURU,HUIJIYUSHUIFAZAIJISUANLIXISHOURUDEFAFANGBUTONGZAIJINESHANGCHANSHENGZANSHIXINGCHAYI;HUIJIANZHAOQUANZEFASHENGZHIZAIMEIGEZICHANFUZHAIBIAORIQUERENLIXISHOURU,ERSHUIFAYAOQIUANZHAOHETONGYUEDINGDEZHAIWURENYINGFULIXIDERIQIQUERENLIXISHOURU,HUIJIHESHUIFAZAILIXISHOURUQUERENSHIJIANSHANGCHANSHENGZANSHIXINGCHAYI,XUYAOANZHAOSHUIFAGUIDINGJINXINGNASHUIDIAOZHENG。

  5、SHIYONGFEISHOURUQUERENHEJILIANGDESHUIHUICHAYI

  1.HUIJICHULI

  GENJUHUIJIZHUNZEDEGUIDING,QIYEDETEXUQUANSHIYONGFEISHOURUTONGSHIMANZUXIALIETIAOJIANDE,YIBANYINGQUERENSHOURU:YISHIXIANGGUANDEJINGJILIYIHENKENENGLIURUQIYE;ERSHISHOURUDEJINENENGGOUKEKAODIJILIANG。

  SHIYONGFEISHOURUYINGDANGANZHAOYOUGUANHETONGHUOZHEXIEYIYUEDINGDESHOUFEISHIJIANHEFANGFAJISUANQUEDING。BUTONGDESHIYONGFEISHOURU,SHOUFEISHIJIANHEJISUANFAFANGBUTONG。YICIXINGSHOUQUYIBIGUDINGJINEDE,RUYICIXINGSHOUQUSHINIANDECHANGDISHIYONGFEI;ZAIHETONGHUOZHEXIEYIGUIDINGDEYOUXIAOQINEIFENQIDENGESHOUQUDE,RUHETONGHUOZHEXIEYIYUEDINGZAISHIYONGQINEIMEIQISHOUQUYIBIGUDINGDEJINE;FENQIBUDENGESHOUQUDE,RUHETONGHUOZHEXIEYIYUEDINGANZHAOZICHANSHIYONGFANGMEIQIXIAOSHOUEDEBAIFENBISHOUQUSHIYONGFEIDENG。

新疆11选5  RUGUOHETONGHUOZHEXIEYIGUIDINGYICIXINGSHOUQUSHIYONGFEI,QIEBUTIGONGHOUXUFUWUDE,YINGDANGSHITONGXIAOSHOUGAIXIANGZICHANYICIXINGQUERENSHOURU;TIGONGHOUXUFUWUDE,YINGDANGZAIHETONGHUOZHEXIEYIGUIDINGDEYOUXIAOQINEIFENQIQUERENSHOURU。RUGUOHETONGHUOZHEXIEYIYUEDINGFENQISHOUQUSHIYONGFEIDE,YINGDANGANZHAOHETONGHUOZHEXIEYIGUIDINGDESHOUQUSHIJIANHEJINEHUOZHEGUIDINGDESHOUFEIFANGFAJISUANQUEDINGDEJINEFENQIQUERENSHOURU。

  2.SHUIWUCHULI

  《QIYESUODESHUIFASHISHITIAOLI》DIERSHITIAOGUIDING:“TEXUQUANSHIYONGFEISHOURU,SHIZHIQIYETIGONGZHUANLIQUAN、FEIZHUANLIJISHU、SHANGBIAOQUAN、ZHUZUOQUANYIJIQITATEXUQUANDESHIYONGQUANQUDEDESHOURU。TEXUQUANSHIYONGFEISHOURU,ANZHAOHETONGYUEDINGDETEXUQUANSHIYONGRENYINGFUTEXUQUANSHIYONGFEIDERIQIQUERENSHOURUDESHIXIAN。”

新疆11选5  YIJU《GUOJIASHUIWUZONGJUGUANYUQUERENQIYESUODESHUISHOURURUOGANWENTIDETONGZHI》(GUOSHUIHAN〔2008〕875HAO)GUIDING:“SHUYUTIGONGSHEBEIHEQITAYOUXINGZICHANDETEXUQUANFEI,ZAIJIAOFUZICHANHUOZHUANYIZICHANSUOYOUQUANSHIQUERENSHOURU;SHUYUTIGONGCHUSHIJIHOUXUFUWUDETEXUQUANFEI,ZAITIGONGFUWUSHIQUERENSHOURU。”

  3.SHUIHUICHAYI

新疆11选5  TEXUQUANSHIYONGFEIJISHUISHOURUDEQUERENYIBANYIHETONGYUEDINGDEZHIFURIQIWEIYIJU。QIYEQUERENDESHIJIANHEHETONGYUEDINGDEZHIFURIQIRUGUOFENSHUYULIANGGEBUTONGDENIANDU,HUOZHETONGYINIANDUDEHUIJISHOURUYUHETONGYUEDINGDEZHIFUJINEBUTONG,ZAIZHEYICISHOUQUSHUNIANSHIYONGFEIHUIJISHANGANQIFENTAN,JUNXUANZHAOSHUIFADEGUIDINGJINXINGNASHUIDIAOZHENG。

  SHUIFAGUANYULIXIHETEXUQUANSHIYONGFEISUODESHUISHOURUQUERENDETIAOJIANYOUDAIGAIJIN,JILENASHUIRENSHUISHOUCHOUHUADEKONGJIAN。NASHUIRENKEYILIYONGSHIJIZHIFURIQIYUHETONGYUEDINGDERIQIBUYIZHI,DADAODIYANNASHUIDEMUDE,RUGUOFUKUANRIQIANPAIZAIDINGQIJIANMIANSHUIQIJIAN,BIANHUIRENWEIDIZAOCHENGSHAOJIAOSUODESHUI。

新疆11选5  【LI1】JIAGONGSI2018NIAN1YUE1RIYUYIGONGSIQIANDINGHETONG,YICIXINGSHOUQU5NIANSHANGBIAOQUANSHIYONGFEI50WANYUAN,ZENGZHISHUI3WANYUAN。HUIJISHANGFENQIQUERENSHOURU,ZHANGWUCHULIRUXIA:

  JIE:YINXINGCUNKUAN  530000

新疆11选5  DAI:YUSHOUZHANGKUAN  500000

  YINGJIAOSHUIFEI—YINGJIAOZENGZHISHUI(XIAOXIANGSHUIE)  30000

  JIE:YUSHOUZHANGKUAN  100000

  DAI:QITAYEWUSHOURU  100000

新疆11选5  SHUIWUCHULI:2018NIANYINGQUERENJISHUISHOURUYUAN,SHAOQUERENSHOURUYINGDIAOZENGYINGNASHUISUODEE400000YUAN。

新疆11选5  【LI2】JIAGONGSISHIYIJIARUANJIANKAIFAQIYE,2018NIAN6YUE25RIYUKEHUDINGLIRUANJIANXUKEHETONG,HETONGZONGJIAKUANWEI200WANYUAN。HETONGNEIRONGBAOKUO:

  (1)WEIQILIANGNIANDERUANJIANXUKEQUAN;

新疆11选5  (2)BIAOZHUNANZHUANGFUWU;

  (3)18GEYUEDESHOUHOUJISHUZHICHIFUWU。

  KEHUYU2018NIAN6YUE30RIXIANGJIAGONGSIZHIFUHETONGJIAKUAN200WANYUAN。JIAGONGSIYU2018NIAN7YUE1RIWEIKEHUANZHUANGRUANJIAN,GAIFUWUWEIBIAOZHUNANZHUANGFUWU,BUSHEJIDUIRUANJIANDEZHONGDAXIUDING。GAIANZHUANGFUWUYIJINGCHANGYOUQITAQIYETIGONG。

新疆11选5  JIAGONGSIYEXIANGQITAKEHUDANDUXIAOSHOUSHANGSHUXIANGMU,WEIQILIANGNIANDEGAIRUANJIANXUKEQUANDEDANDUSHOUJIAWEI195WANYUAN,BIAOZHUNANZHUANGFUWUDEDANDUSHOUJIAWEI3WANYUAN,18GEYUEDESHOUHOUJISHUZHICHIFUWUDEDANDUSHOUJIAWEI8WANYUAN。

  YAOQIU:FENXIGAIHETONGRUHEANZHAOWUBUFAQUERENSHOURU?

  【FENXI】DIYIBUHETONGSHIBIE:RUANJIANXUKEHETONG

新疆11选5  DIERBUSHIBIEHETONGZHONGDANXIANGLVYUEYIWU:RUANJIANXUKE、BIAOZHUNANZHUANGHE18GEYUEDESHOUHOUJISHUZHICHI

  【ZHUYI】RUGUOGAIRUANJIANXUKEHETONGZHONGYUEDINGDERUANJIANSHIGAODUDINGZHIHUADE,CISHIRUANJIANXUKEHERUANJIANANZHUANGJIUYINGDANGSHITONGYIXIANGLVYUEYIWUERBUSHILIANGXIANG。

  DISANBUQUEDINGJIAOYIJIAGE:200WANYUAN

  DISIBUJIANGJIAOYIJIAGEFENPEIZHIDANXIANGLVYUEYIWU:YINWEISANXIANGLVYUEYIWUDOUKEYIDANDUCHUSHOU,SUOYIANZHAODANDUSHOUJIADEBILI,JIANGHETONGJIAKUAN200WANYUANFENPEIJISANGEDANXIANGLVYUEYIWU。

  DIWUBUQUERENSHOURU:MEIWANCHENGYIXIANGYIWU,JIUQUERENYIXIANGSHOURU。

新疆11选5  (1)JIADINGRUANJIANYIHOUWUXUZAISHENGJI,ZEJIAOFURUANJIANQUERENSHOURU

新疆11选5  (2)TIGONGANZHUANGFUWUQUERENSHOURU

新疆11选5  (3)SHOUHOUFUWU,ZAIFUWUQINEIFENQIQUERENSHOURU


税屋提示——被遮挡部分内容“200”

新疆11选5  CIXIANGYEWUSHUIWUCHULIYUHUIJICHULIYIZHI,WUXUDIAOZHENG。

新疆11选5  ZUOZHEWEIZHUCEHUIJISHI、SHUIWUSHI,QUANGUOSHUIWUJICHARENCAIKUCHENGYUAN,SHI《QUANGUOSHUIWUJICHAGUIFAN(1.0BAN)》JI(1.1BAN)ZHUYAOZHIBI,2019ANHUISHENGSHUIWUJICHABIWUDIYIMING。


新疆11选5:
税务诉讼律师网 新疆11选5 京ICP备10048794号