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1海南地税涉税事项办理手册海南省地方税务局2013年9月2目录第一部分行政审批先审后办项目(15项)·············································1一、省政府审批项目(3项)····································································1二、省地税局审批项目(2项)·································································3三、市县区地税局审批项目(10项)··························································5第二部分涉税事项先办后审项目(217项)···········································12一、税务登记(1项)············································································12二、申报征收(1项)············································································12三、税收优惠(215项)·········································································13(一)行政事业社会团体(序号3-7)························································13(二)教育(序号8-18)········································································16(三)科研(序号19-35)·······································································22(四)文化体育(序号36-38)·································································33(五)医疗(序号39-41)·······································································35(六)交通运输(序号42-44)·································································36(七)基础设施(序号45-50)·································································37(八)企业改制(序号51-63)·································································41(九)资产管理公司(序号64-65)···························································55(十)综合利用资源(序号66-77)···························································56(十一)金融(序号78-115)··································································63(十二)服务(序号116-121)·································································80(十三)农林渔牧(序号122-131)···························································82(十四)劳改劳教(序号132-133)···························································86(十五)残疾人就业(序号134-139)························································88(十六)再就业扶持(序号140-142)························································923(十七)军人军属扶持(序号143-156)·····················································94(十八)房屋住宅(序号157-191)·························································102(十九)其他个人收入(序号192-213)···················································120(二十)其他(序号214-217)·······························································128第三部分其他即办涉税事项(98项)··················································133一、税务登记(16项)·········································································133二、证明管理(4项)··········································································137三、发票管理(22项)·········································································138四、申报纳税(5项)··········································································142五、征收管理(3项)··········································································142六、房地产一体化管理(32项)·····························································143七、国际税收业务(3项)····································································151八、规费业务(13项)·········································································1514第一部分行政审批先审后办项目(15项)一、省政府审批项目序号项目名称审批依据审批条件审批时限申请应提供资料1因意外事故或者自然灾害等原因遭受重大损失的资源税减免《中华人民共和国资源税暂行条例》(国务院令第17号)第七条遭受意外事故或者自然灾害等原因。30个工作日1、《减免税申请表》,列明减免税理由、依据、范围、期限、数量、金额等;2、财务会计报表、纳税申报表(复印件应盖章);3、有关部门出具的损失证明材料或保险公司出具的确认财产损失额及理赔额的资料;4、税务登记证副本。2困难纳税人房产税减免(一)《中华人民共和国房产税暂行条例》1986年9月15日国[1986]90号)第六条(二)《财政部国家税务总局关于房产税若干具体问题的解释和暂行规定》([1986]财税地字第008号)符合下列情形之一:(一)遭受自然灾害等不可抗力造成纳税困难;(二)省人民政府明文给予减免优惠的经营困难企业。30个工作日1、《减免税申请表》,列明减免税理由、依据、范围、期限、数量、金额等;2、财务会计报表、纳税申报表(复印件应盖章);3、有关部门出具的损失证明材料或保险公司出具的确认财产损失额及理赔额的资料;4、税务登记证副本;5、由省、自治区、直辖市人民政府确定为困难企业的相关资料原件及复印件。5序号项目名称审批依据审批条件审批时限申请应提供资料3困难纳税人车船税减免《中华人民共和国车船税法》、《中华人民共和国车船税法实施条例》、《海南省车船税征收管理办法》受严重自然灾害影响纳税困难;或省人民政府规定的其他特殊原因。30个工作日1、《减免税申请表》,列明减免税理由、依据、范围、期限、数量、金额等;2、财务会计报表、纳税申报表(复印件应盖章);3、有关部门出具的损失证明材料或保险公司出具的确认财产损失额及理赔额的资料;4、税务登记证副本;5、由省、自治区、直辖市人民政府确定为困难企业的相关资料原件复印件。6二、省地税局审批项目序号项目名称审批依据审批条件审批时限应提供资料4困难纳税人城镇土地使用税减免(一)《中华人民共和国城镇土地使用税暂行条例》(1988年9月27日国务院令第17号发布,2006年12月31日国务院令第483号修改);(二)《国家税务总局关于下放城镇土地使用税困难减免审批项目管理层级后有关问题的通知》(国税函[2004]940号符合下列情形之一:(一)遭受自然灾害等不可抗力造成纳税困难;(二)省人民政府明文给予减免优惠的经营困难企业。30个工作日1、《减免税申请表》,列明减免税理由、依据、范围、期限、数量、金额等;2、财务会计报表、纳税申报表(复印件应盖章);3、有关部门出具的损失证明材料或保险公司出具的确认财产损失额及理赔额的资料;4、税务登记证副本;5、由省、自治区、直辖市人民政府确定为困难企业的相关资料原件及复印件。7序号项目名称审批依据审批条件审批时限应提供资料5延期缴纳税款的审批《中华人民共和国税收征收管理法》第三十一条、《中华人民共和国税收征收管理法实施细则》第四十一条符合下列情形之一:1、因不可抗力,导致纳税人发生较大损失,正常生产经营活动受到较大影响的;2、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。15个工作日1、《延期缴纳税款申请表》;2、税务登记证副本复印件;3、因不可抗力导致损失,正常生产经营活动受到较大影响的,需提供当地政府部门相关文件或其它有效证明复印件;4、申请人所有开户银行账号;5、当期货币资金余额情况及所有银行存款账户的对账单原件及复印件;6、上期资产负债表;7、当期计提的应付职工工资、社会保险费。8三、市县区地税局审批项目序号项目名称审批依据审批条件审批时限应提供资料6企业所得税核定征收认定国家税务总局关于印发《企业所得税核定征收办法》(试行)的通知(国税发【2008】30号)居民企业纳税人具有下列情形之一的:1、依照法律、行政法规的规定可以不设置账簿的;2、依照法律、行政法规的规定应当设置但未设置账薄的;3、擅自销毁账簿或者拒不提供纳税资料的;4、虽设置账簿,但账目混乱或者成本资料、收入凭证、费用凭证残缺不全,难以查账的;5、发生纳税义务,未按照规定的期限办理纳税申报,经税务机关责令限期申报,逾期仍不申报的;6、申报的计税依据明显偏低,又无正当理由的。30个工作日《企业所得税核定征收鉴定表》7对纳税人变更纳税定额的核准《中华人民共和国税收征收管理法实施细则》(国务院令第362号)第四十七条、《个体工商户税收定期定额征收管理办法》(国家税务总局令第16号)1、双定户实际经营额或发票使用量连续三个月超过定额的;2、双定户对核定定额有异议或生产经营情况发生重大变化导致原核定定额难以执行的。3、执行期满重新
本文标题:海南地税涉税事项办理手册
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