HUIJIQUANTAOZHANGWUCHULIWANZHENGPIAN(HENSHOUYONGA)

MEIYUEYUEMOHEYUECHUSHIHUIJIZUIWEIMANGLIU、ZUIWEIZHONGYAODESHIJIAN，YIGEYUEDEGONGZUOJIEGUODOUYAOZAIZHEIJITIANJINXINGGUIJI、BIANZHIBAOBIAOHENASHUISHENBAO。YUESHIMANGLUANDESHIHOU，YUERONGYICHUXIANCHACUO，YINCIHUIJIYINGJIANGMEIYUEDEGONGZUOJINXINGGUILEI，QUFENQINGZHONGHUANJI，BUYAOMANGMUDEGONGZUO。XIANYIZENGZHISHUIYIBANNASHUIRENWEILI，LIEJUMEIYUEHUIJIYINGGAIZHUYIDEGONGZUOZHONGDIAN：

一、增值税税额计算

（YI）JIJIHEDUIXIAOSHOUYEWU，JINKUAITIANKAIXIAOXIANGFAPIAO，QUEDINGDANGYUEXIAOXIANGSHUIE。

XIAOSHOUSHIQIYERICHANGGONGZUODEZHONGDIAN，SHIQIYEJINGYINGDEHEXIN。XIAOSHOUFAPIAOSHICAIWUJIZHANG，QUEDINGYEWUFASHENGDEHEFAPINGJU，YINCIQIYEZAIFASHENGXIAOSHOUYEWUSHIYINGJINKUAIJIDUIFANGKAIJUFAPIAO，QUEDINGDANGYUEXIAOSHOUQINGKUANG。

YIGEYEWUCONGHETONGQIANDING，DAOGONGSIFAHUO、DUIFANGYANSHOUQUEREN、FAPIAOTIANKAISHIYOUYIDUANSHIJIANDE，ZHEIDUANSHIJIANYOUYINWEIKEHUDEDAXIAO、YEWUWANGLAIDEPINLV、GEGONGSIYANSHOUCHENGXUDEBUTONGCUNZAICHAYI。YOUSHIXIAOSHOUQIYESHENZHIBUNENGZIZHUQUEDINGKAIPIAOSHIJIAN，ZHINENGGENJUKEHUDEXUYAOJINXINGKAIPIAO，YUSHUIFAGUIDINGDEKAIPIAOYAOQIUBUFU。

ZUOWEIQIYEDECAIWURENYUAN，TEBIESHIFUZESHUIWUGONGZUODERENYUAN，BIXUDUIQIYERICHANGXIAOSHOUYEWUDECHULIXIANGDANGMINGQUE，SHUXIZHUYAOKEHUDEKAIPIAOYAOQIU，NENGGOUZAIMANZUKEHUYAOQIUDETONGSHI，YOUBUDANWUBENGONGSIZHENGCHANGDEGONGZUOCHULI。WEILEHENHAODEXIEDIAOSHUANGFANGDEGONGZUO，HUIJIRENYUANYINGDANGZAIMEIYUE20HAOZUOYOUJIUKAISHIHESHIDANGYUEKAIPIAOSHUIE，JIANGYINGGAIKAIJUFAPIAODEYEWUJINZAOWANCHENG，TONGCHANGQIYEZAIMEIYUEJIESHUQIAN3TIANJIUHUITINGZHITIANKAIFAPIAO。YINCIQIYERUOSHIXUYAODUIFANGJIQIKAIJUFAPIAOYINGJINKUAILIANXI，BUYAOTUODAOYUEDIZAITONGDUIFANGJIAOSHE。

（ER）RENZHENHEDUIDANGYUEJINXIANGFAPIAO，BAOZHENGFAPIAOJISHIRENZHENG，QUEDINGDANGYUEJINXIANGSHUIE。

TONGCHANGSHANGPINYAOBIFAPIAOTIQIANDAODAQIYE，QIYEZAISHOUHAOHUOWUDETONGSHIHAIYINGQUERENFAPIAODEKAIJUQINGKUANG，ZAIGUIDINGSHIJIANWEISHOUDAOFAPIAOSHIYINGYUDUIFANGLIANXI，SUOYAOFAPIAO。

JINXIANGFAPIAOZHIYOUTONGGUOSHUIWUJIGUANRENZHENGSHENHETONGGUOZHIHOU，FANGNENGJINXINGDIKOUSHUIE。MUQIANZHUANYONGFAPIAORENZHENGYIBANSHITONGGUOWANGSHANGYUANCHENGRENZHENGXITONGZIXINGRENZHENG，WEIZAIDANWEIZIXINGRENZHENGDEYINGQUSHUIWUJIGUANHUOZHONGJIEJIGOUDAILIRENZHENG。YINCIQIYEHUIJIYINGZAIGUIDINGSHIJIANJISHIBANLIRENZHENG，QUEDINGDANGYUEJINXIANGSHUIE。

YIGEQIYEMEIYUEJINXIANGFAPIAOJIAODUOSHI，TONGCHANGBUHUIZAIYIGEYUEQUANBURENZHENG，ERSHIYOUXUANZEDERENZHENGBUFENFAPIAO。FAPIAORENZHENGSHIZHUYAOKAOLVSANGEYINSU：DIYI，DANGYUEJIAONASHUIJINJINE。ZAISHUIWUJIGUANGUIDINGSHUIFUFANWEISHANGXIAJISUANDANGYUESHUIJIN；DIER，KAOLVHUIJICUNHUOHECHENGBENCHULI。YOUXIESHANGPINDANGYUEGOURUDANGYUEXIAOSHOU，ZHEIXIEFAPIAOYINGGAIZAIDANGYUERENZHENG，FOUZEJIANGDAOZHIZHANGMIANKUCUNWEIFUSHU；SHENGCHANQIYECHENGBENJISUANXUYAOYUANCAILIAO，RUODANGYUESHENGCHANLINGYONGCAILIAOFAPIAOWEIJINXINGRENZHENGCHULI，JIANGHUIJIANGDICHANPINCHENGBEN；DISAN，FAPIAOSHIFOUJIANGYAODAOQI。ANZHAOSHUIFAYAOQIU，FAPIAOZITIANKAIZHIRIQI90RINEI（BUTONGLEIBIEDEFAPIAOYOUXIAOQIXIANLVEYOUBUTONG，XIANGXIJIESHAOCANJIANQIANMIAN"JINXIANGSHUIEDIKOUSHIXIANDEGUIDING"）JINXINGRENZHENG。YINWEIDUOSHUQIYETEBIESHISHANGYELINGSHOUQIYECUNZAIXIAOSHOUBUKAIFAPIAOXIANXIANG，DAOZHIJINXIANGFAPIAOYINGYU，CHICHIWUFARENZHENG。YINCIQIYEZAIRENZHENGFAPIAOSHIYINGRENZHENCHAKANDANGYUEJINXIANGFAPIAOQINGKUANG，XIANJIANGKUAIYAODAOQIFAPIAOJINXINGRENZHENG。

（SAN）KONGZHIXIAOXIANGKAIPIAOSHUIE，DIAOKONGJINXIANGFAPIAOSHUIE，ZUOHAOSHUIKUANJISUANYUJIAONA。

ZENGZHISHUIYIBANNASHUIQIYEJIAONADEZHUYAOSHUIZHONGJIUSHIZENGZHISHUI，ZENGZHISHUIDETONGCHANGJISUANSHIYONGDANGYUEXIAOXIANGSHUIEJIANQUDANGYUEJINXIANGSHUIEHESHANGYUELIUCUNDEWEIDIKOUJINXIANGSHUIE。ZENGZHISHUIJISUANJIAOWEIJIANDAN，DANSHIKONGZHIQILAIFEICHANGFUZA，QIYEYAOTONGSHIKAOLVDAODANGYUEXIAOXIANGKAIPIAOQINGKUANGHEJINXIANGFAPIAODAODA、RENZHENGQINGKUANG，HAIYAOKAOLVSHUIWUJIGUANDUIQIYEDESHUIFUYAOQIU。

SHUIWUJIGUANWEILEKONGZHIQIYEZENGZHISHUIDEJIAONAQINGKUANG，GENJUBUTONGLEIXINGDEQIYEZHIDINGLEXIANGYINGDESHUIFU，JIQUANNIANYINGGAIJIAONADEZENGZHISHUIJINE（JISUANFANGFAKECANJIANQIANMIANJIESHAO）。FANGZHIQIYETONGGUOFEIFACAOZUOSHAOJIAONAZENGZHISHUI。QIYETONGCHANGSHIJIANGJIAONADEZENGZHISHUIJINEKONGZHIZAISHUIFUBIAOZHUNXIANFUJIN，YOUSHIHAIHUILVEWEIDIYUSHUIFUBIAOZHUN。GEDISHUIFUBIAOZHUNBUYI，ZHIXINGLIDUYECUNZAICHAYI，QIYEYINGGENJUDANGDIQINGKUANGRENZHENZHIXING。

SHUIWUJIGUANDESHUIFUBIAOZHUNSHIZHIQUANNIANQIYEWANCHENGDESHUIWUYAOQIU，QIYEGEBIEYUEFENJIAONASHUIJINJINEDIYUHUOGAOYUSHUIFUBIAOZHUNDOUSHIZHENGCHANGDE。DANSHIGEBIEQIYEFUZERENZAICHULISHIWANGWANGBIJIAO"RENZHEN"，TONGGUODUOZHONGTUJINGJIANGMEIYUEZENGZHISHUIDEJIAONAJINEDOUKONGZHIZAISHUIFUBIAOZHUNXIANSHANG，ZHEIYANGCHULISHIMEIBIYAODE。

二、计提地税税金

ANZHAOSHUIFAYAOQIU，QIYEZAIJISUANJIAONAZENGZHISHUIDETONGSHI，HAIYINGJITIJIAONABUFENDISHUISHUIJIN，ZHUYAOBAOKUOCHENGSHIWEIHUJIANSHESHUIHEJIAOYUFEIFUJIA，DUOSHUDIQUYIKAISHIJITIDIFANGJIAOYUFEIFUJIA。QIYEYINGZAIYUEMOJITI，YUECHUSHENBAOJIAONA，QUDEWANSHUIPINGZHENGCHONGXIAOJITIJINE。

ZHEIXIEJITIDESHUIJINSHUYUQIYEFEIYONG，YINCIQIYEZAIGUSUANDANGYUELIRUNSHI，YEYINGKAOLVZHEIXIESHUJU。

三、其他税种计算及缴纳

ZHENGCHANGYUEFEN，QIYEZHIXUKAOLVJISUANZENGZHISHUIJIJITIDEDISHUISHUIJIN，DANGEBIEYUEFENRUJIDU、NIANMOJIESHUYINGJISUANJIAONASUODESHUI；GENJUSHUIWUJIGUANYAOQIUANJIDUHUOBANNIANJIAONAYINHUASHUI、FANGCHANSHUI、TUDISHIYONGSHUIDENG。

（YI）SUODESHUI

SUODESHUIYIBANSHIANJIYUJIAO，NIANZHONGHUISUANQINGJIAO（XIANGXIJIESHAOKEKANQIANMIANNEIRONG）。HUIJIZAIJIDUJIESHUYUEFENJINXINGZHANGWUCHULISHIYINGQUANMIANKAOLVGAIJIDUGEYUEFENDEJINGYINGQINGKUANG，ZAIZUOZHANGZHIQIANGUSUANGAIJIDUYINGJIAONASUODESHUIJINE，BUZUZHICHUJISHIDIAOZHENG。

SUODESHUIZHENGSHOUHEJISUANFANGFAJIAODUO，HUIJIYINGGENJUQIYESUODESHUIDEZHENGSHOUFANGSHI，CHULIQIYEDESHOURUYUFEIYONGDANJUDEBILI。SUODESHUIYEYINGZAIJIDUJIESHUYUEFENJITI，CIYUENASHUISHENBAOQUDEWANSHUIPINGZHENGHOUCHONGJIANJITIJINE。

（ER）ANJIDUHUOBANNIANJIAONADESHUIZHONGCHULI

YOUXIESHUIZHONGTONGCHANGBUSHIANYUEFENJISUANDE，RUYINHUASHUIZHONGDEGOUXIAOHETONGTONGCHANGSHIANJIDUJIAONA；FANGCHANSHUI、TUDISHIYONGSHUIYIBANSHIANBANNIANJIAONA，JUTIJIAONAYUEFENYOUDANGDISHUIWUJIGUANGUIDING。HUIJIZAIJINRUQIYEHOUYINGSHOUXIANQUEDINGQIYERICHANGZHUYAOSHENBAOSHUIZHONGHEJUTISHENBAOSHIJIAN，ZAISHENBAOYUEFENANSHISHENBAO，ZUEJIAONASHUIJIN。

（SAN）TESHUSHUIZHONGDANDUCHULI

YOUXIESHUIZHONGRUCHELIANGGOUZHISHUI、CHECHUANSHUI、QISHUI、TUDIZENGZHISHUI，PINGSHIYIBANBUHUIYUDAO，YINCIYEBUYAOTEBIEZAIYI，ZHIYAOZAISHIJIFASHENGSHI，QUEDINGJIAONAHESHENBAOFANGFARENZHENCHULIJIKE。

四、做账资料准备

（YI）XIANJIN、YINXINGCUNKUANMINGXIHEDUI

HUOBIZIJINSHIQIYEZUIRONGYICHUXIANWENTIDEZICHAN，YINCIQIYEMEIYUEDOUYINGRENZHENHEDUIMEIBIKUANXIANGDEJINCHUJILU。YUEDIDACHUYINXINGDUIZHANGDANTONGQIYEYINXINGMINGXIZHANGRENZHENHEDUIWANGLAI，DUICUNZAICHURUDEDIFANGJISHICHULI，QUEBAOYINXINGZHANGWUMINGQUE。

ZAIGONGZUOSHIWUZHONG，DUOSHUQIYEDEYINXINGZHANGWUDOUCUNZAICHURU，BUNENGYUSHIJIYEWUXIANGWENHE，YOUSHIYINWEICHULIBUDANGDAOZHIYUEDIYINXINGZHANGMIANYUECHUXIANFUSHU，SUOYIMEIYUEJIEZHANGQIANDEYINXINGHEDUISHIHENBIYAODE，FAXIANWENTIJISHICHULI。

GUIJIDANGYUESUOYOUFEIYONGDANJUHEFEIYONGXIANGMU，QUEDINGZHANGMIANYOUZUGOUXIANJINNENGGOUZHIFU，FANGZHIZHANGMIANXIANJINYUECHUXIANFUSHU。

（ER）YEWUWANGLAIHEDUI

JIANGBENYUERUZHANGJINXIANGHEXIAOXIANGFAPIAOZIXIHEDUI，QUEDINGMEIZHANGFAPIAODEJIESUANFANGSHI，SHIXIANJINJIESUANDESUOYAOSHOUJUZHENGMING，SHIYINXINGJIESUANDEYINGQUDEDUIYINGDEYINXINGJIESUANPINGJU，SHIWANGLAIGUAZHANGDEANHAORUZUORENZHENRUZHANG。

（SAN）CUNHUOCHENGBENHESUAN

MEIYUEZUOZHANGQIANZUIHAOJIANGSHANGYUEDIZHANGMIANKUCUNSHANGPINDEMINGCHENG、DANJIA、JINEXIANGXILIECHU，JIEHEDANGYUEXIAOSHOUFAPIAOHEJINXIANGFAPIAODEKAIPIAOXINXI，JISUANRUZHANGHOUZHANGMIANCUNHUOCHENGBENBIANDONGDUILIRUNDEYINGXIANG，BUYAOMANGMUDERENZHENGFAPIAOHELINGYONGCUNHUO，DAOZHIZHANGMIANKUCUNCHUXIANFUSHUHUOCHENGBENBIANDONGFUDONGTAIDA，YINGXIANGDANGQILIRUN。

GENJUDANGYUEXIAOSHOUQINGKUANG，JISHISHOUJICUNHUOCHURUKUDANJU，JISUANCHANPINCHENGBENHUOXIAOSHOUCHENGBEN，GUSUANDANGYUELIRUN。

五、编制凭证

TONGYIQIYERICHANGYEWUNEIRONGBIJIAOGUDING，SUOYIPINGZHENGBIANZHINEIRONGBIANHUABUDA，HUIJIZHIYAOANZHAOGUDINGMOSHIZHUYIBIANZHIPINGZHENGJIKE。QIYETONGCHANGYEWUPINGZHENGLEIBIEYOUYIXIAJILEI：

（YI）WANSHUIPINGZHENG

MEIYUEYUECHUQIYECHENGGONGSHENBAOHOU，KEQUYINXINGDAYINWANSHUIPINGZHENG，BUNENGZAIYINXINGDAYINWANSHUIPINGZHENGDEYINGQUSHUIWUJIGUANDAYIN。QUDEPINGZHENGHOUJISHIRUZHANG，CHONGJIANSHANGYUEJITISHUIJINHUOZHIJIEJIRUDANGYUEFEIYONG（RUYINHUASHUIDENGBUXUYAOYUXIANJITIDESHUIJIN，ZAIQUDESHIZHIJIEJIRUFEIYONG）。

（ER）YEWUFAPIAOCHULI

JIANGDANGYUETIANKAIHEQUDEFAPIAOFENLEIRUZHANG，ANZHAOFAPIAODEXINGZHIFENBIETONGGUOCUNHUO、XIANJIN、YINXINGCUNKUAN、WANGLAIZHANGHU、YINGJIAOSHUIFEIYIJIFEIYONGKEMUJINXINGHESUAN。JIANGQUANBUZHUANYONGFAPIAORUZHANGHOU，CHAKANJINXIANGSHUIEHEXIAOXIANGSHUIEMINGXIZHANGDEJINEHEJI，SHIFOUYUDANGYUEFANGWEISHUIKONGKAIPIAOXITONGTONGJIDEJINEYIJIWANGSHANGRENZHENGFANHUIDERENZHENGJINESHIFOUYIZHI，RANHOUJISUANDANGYUEJIAONASHUIJINJINE。

（SAN）FEIYONGLEIFAPIAOCHULI

ZUOHAONEIBUDANJUBAOXIAOZHIDU，GUIDINGBAOXIAOSHIJIAN，JISHISHOUJIGONGSIYUANGONGSHOUZHONGDEFEIYONGDANJU，JIANGQIGUILEIRUZHANG。RENZHENCHAKANFEIYONGDANJUSHIFOUHEFA，WEIQUDEHEFAPINGJUDEFEIYONGSHIWUFADEDAOSHUIWUJIGUANDERENKEDE。PINGSHIHAIYINGZUOHAOFEIYONGRUZHANGJINEKONGZHI，DUILEISIZHAODAIFEI、GUANGGAOFEIDENGCUNZAIDIKOUXIANEGUIDINGDEFEIYONGKEMU，YINGJISHIHEDUIFASHENGJINE，DUICHAOGUODIKOUBIAOZHUNDEFEIYONGYINGJIANSHAOQIRUZHANGJINE。

（SI）CHENGBENJISUANJIRUZHANGCHULI

DUISHENGCHANXINGQIYE，YINGZUOHAONEIBUDANJUCHUANDIGUIDING，JIANGGONGSIFASHENGDESUOYOUYUSHENGCHANYOUGUANDENEIBUDANJUJISHIYOUXIAODECHUANDIDAOCAIWUSHOUZHONG，JINXINGCHENGBENHESUAN，QUEBAOCHENGBENJISUANDEZHUNQUE。JISHIBIANZHIZHIZAOFEIYONGGUIJI、FENPEIPINGZHENG；SHENGCHANCHENGBENGUIJI、FENPEIPINGZHENG；CHANPINRUKUPINGZHENGYIJIXIAOSHOUCHENGBENJIEZHUANPINGZHENG。

（WU）ZUOHAOFEIYONGJITIJITANXIAO

ZUOHAOMEIYUEGUDINGFASHENGDEJITIYEWU，RUGUDINGZICHANJITIZHEJIU、WUXINGZICHANTANXIAO、SHUIDIANFEIJITI、GONGZIJITIYIJIYIGONGZIWEIJISHUJITIDEFULIFEI、JIAOYUJINGFEI、GONGHUIJINGFEIDENG，ZUODAOBULOUTIYEBUDUOTI；DUICUNZAIXUYAOTANXIAODEFEIYONGRUKAIBANFEI、CAILIAOCHENGBENCHAYIDENGMEIYUETANXIAODEFEIYONG，JISHIZUOHAOTANXIAOFENPEIPINGZHENG。

（LIU）GUIJISUNYILEIKEMU，JIEZHUANBENNIANLIRUN

JIANGSUOYOUDANJURUZHANGHOUYINGRENZHENGUIJIDANGYUESUNYILEIKEMUFASHENGJINE，JIANGQIFENLEIZHUANRU"BENNIANLIRUN"KEMU，CHAKANDANGYUELIRUNSHIXIANQINGKUANG。

六、纳税申报

QIANMIANSUOZUODEGONGZUOJIBENSHIWEINASHUISHENBAOZHUNBEIDE，YINWEIQIYEZHIYOUJINXINGLENASHUISHENBAO，SHUIWUJIGUANCAINENGDUIQIYEJINXINGSHUIKUANZHENGSHOU，ERCHUANTONGYIYISHANGDEHUIJIBAOBIAOZHISHIJILUQIYEJINGYINGZHUANGKUANGDEBAOBIAO，BUSHISHUIWUJIGUANZHENGSHOUSHUIKUANDEYIJU，QIYEYINGGENJUSHENBAODEBUTONGSHUIZHONGTIANZHIHESHENBAODUIYINGDENASHUISHENBAOBIAO。

QIYEYINGGENJUZISHENDEJINGYINGXINGZHIQUEDINGNASHUISHUIZHONG，BINGGENJUDANGDISHUIWUJIGUANYAOQIUDESHENBAOFANGSHIANSHIJINXINGSHENBAO。NASHUISHENBAOCHENGGONGHOUYINGJISHIDAYINWANSHUIPINGZHENG，QUDEWANSHUIPINGZHENGHOU，YIGEYUEDEHUIJIGONGZUOCAISUANJIESHU。