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初级会计实务不能不会的194个分录
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初级会计实务不能不会的194个分录

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产品描述

一、实收资本及资本公积 ­

 

  (YI)SHISHOUZIBEN ­

 

  1.SHOUDAOTOUZIZHETOURUDEHUOBIZIJIN­

 

JIE:XIANJIN(HUOYINXINGCUNKUAN) ­

 

  DAI:SHISHOUZIBEN­

 

2.SHOUDAOTOUZIRENTOURUDEFANGWU、JIQISHEBEIDENGSHIWU,ANPINGGUQUERENJIAZHI­

 

JIE:GUDINGZICHAN­

 

     DAI:SHISHOUZIBEN­

 

3.SHOUDAOTOUZIZHETOURUWUXINGZICHANDENG,ANPINGGUQUERENJIAZHI­

 

JIE:WUXINGZICHANDENG­

 

DAI:SHISHOUZIBEN­

 

4.JIANGZIBENGONGJI、YINGYUGONGJIZHUANZENGZIBEN­

 

JIE:ZIBENGONGJI(HUOYINGYUGONGJI) ­

 

  DAI:SHISHOUZIBEN ­

 

  (ER)ZIBENGONGJI ­

 

  1.JUANZENGGONGJI(1)JIESHOUJUANZENGDEHUOBIZIJIN,ANSHIJISHOUDAODEJUANZENGKUANRUZHANG­

 

JIE:XIANJIN(HUOYINXINGCUNKUAN) ­

 

  DAI:ZIBENGONGJI ­

 

  (2)JIESHOUJUANZENGDEGUDINGZICHAN­

 

JIE:GUDINGZICHAN(GENJUTONGLEIZICHANDESHICHANGJIAGEHUOYOUGUANPINGJU) ­

 

  DAI:ZIBENGONGJI(GUDINGZICHANJINGZHI) ­

 

  DAI:LEIJIZHEJIU­

 

(3)JIESHOUJUANZENGDESHANGPINDENG,GENJUYOUGUANZILIAOQUEDINGDESHANGPINDENGDESHIJIJINJIARUZHANG(KUCUNSHANGPINCAIYONGSHOUJIAHESUANDE,HAIYINGJIEZHUANJINXIAOCHAJIA) ­

 

  JIE:KUCUNSHANGPIN­

 

             DAI:ZIBENGONGJIDENG ­

 

  2.ZIBENZHESUANCHAEQIYESHIJISHOUDAOWAIBITOUZISHI,YOUYUHUILVBIANDONGERFASHENGDEYOUGUANZICHANZHANGHUYUSHISHOUZIBENZHANGHUZHEHEJIZHANGBENWEIBIDECHAE: ­

 

  JIE:YINXINGCUNKUANJIE:GUDINGZICHAN­

 

DAI:SHISHOUZIBENJIEHUODAI:ZIBENGONGJI ­

 

  3.TOUZIZHEJIAOFUDECHUZIEDAYUZHUCEZIBENCHANSHENGDECHAEJIRUZIBENGONGJIJIE:YINXINGCUNKUANDENGDAI:SHISHOUZIBENDAI:ZIBENGONGJI4.FADINGCAICHANZHONGGUZENGZHIJIE:CAILIAOWUZIJIE:GUDINGZICHANDAI:ZIBENGONGJI ­

 

  二、借入款项 ­

 

  (YI)DUANQIJIEKUAN ­

 

  1.JIERUGEZHONGDUANQIJIEKUANJIE:YINXINGCUNKUANDAI:DUANQIJIEKUAN­

 

  2.FASHENGDEDUANQIJIEKUANLIXIJIE:CAIWUFEIYONGDAI:YUTIFEIYONG(HUOYINXINGCUNKUAN) ­

 

  3.GUIHAIDUANQIJIEKUANJIE:DUANQIJIEKUANDAI:YINXINGCUNKUAN ­

 

  (ER)ZHANGQIJIEKUAN ­

 

  1.JIERUGEZHONGZHANGQIJIEKUANJIE:YINXINGCUNKUAN(HUOZAIJIANGONGCHENG、GUDINGZICHANDENG) ­

 

  DAI:ZHANGQIJIEKUAN2.FASHENGDEZHANGQIJIEKUANLIXIZHICHU,ZAIGUDINGZICHANSHANGWEIJIAOFUSHIYONGHUOSUIYIJIAOFUSHIYONGDANSHANGWEIBANLIJUNGONGJUESUANZHIQIANFASHENGDE,JIRUGUDINGZICHANDEGOUJIANCHENGBENJIE:ZAIJIANGONGCHENG(HUOGUDINGZICHAN) ­

 

  DAI:ZHANGQIJIEKUAN3.ZHANGQIJIEKUANDELIXIZHICHU,ZAIGUDINGZICHANYIBANLIJUNGONGJUESUANHOUFASHENGDE,JIRUDANGQISUNYIJIE:CAIWUFEIYONGDAI:ZHANGQIJIEKUAN4.GUIHAIZHANGQIJIEKUANJIE:ZHANGQIJIEKUANDAI:YINXINGCUNKUAN ­

 

  (SAN)YINGFUZHAIQUAN ­

 

  1.ANMIANZHIFAXINGDEZHAIQUAN,ANSHIJISHOUDAODEZHAIQUANKUANJIE:YINXINGCUNKUANDENGDAI:YINGFUZHAIQUAN(ZHAIQUANMIANZHI) ­

 

  2.YIJIAFAXINGDEZHAIQUAN,SHOUDAOZHAIQUANKUANSHIJIE:YINXINGCUNKUAN(SHIJISHOUDAODEJINE) ­

 

  DAI:YINGFUZHAIQUAN(ZHAIQUANMIANZHI) ­

 

  DAI:YINGFUZHAIQUAN(ZHAIQUANYIJIA) ­

 

  3.ZHEJIAFAXINGDEZHAIQUAN,SHOUDAOZHAIQUANKUANSHIJIE:YINXINGCUNKUAN(SHIJISHOUDAODEJINE) ­

 

  JIE:YINGFUZHAIQUAN(ZHAIQUANZHEJIA) ­

 

  DAI:YINGFUZHAIQUAN(ZHAIQUANMIANZHI) ­

 

  4.QIYEANQITIQUYINGFUZHAIQUANLIXIJIE:CAIWUFEIYONG(HUOZAIJIANGONGCHENG) ­

 

  DAI:YINGFUZHAIQUAN(YINGJILIXI) ­

 

  5.YIJIAFAXINGDEZHAIQUAN,ANQITANXIAOHEJISUANYINGJILIXISHIJIE:YINGFUZHAIQUAN(ZHAIQUANYIJIA) ­

 

  JIE:CAIWUFEIYONG(HUOZAIJIANGONGCHENG)(YINGJILIXIYUYIJIATANXIAOEDECHAE) ­

 

  DAI:YINGFUZHAIQUAN(YINGJILIXI) ­

 

  6.ZHEJIAFAXINGDEZHAIQUAN,ANQITANXIAOHEJISUANYINGJILIXISHIJIE:CAIWUFEIYONG(HUOZAIJIANGONGCHENG)(YINGJILIXIYUZHEJIATANXIAOEDEHEJISHU) ­

 

  DAI:YINGFUZHAIQUAN(ZHAIQUANZHEJIA)(YINGTANXIAODEZHEJIAJINE) ­

 

  DAI:YINGFUZHAIQUAN(YINGJILIXI) ­

 

  7.ZHAIQUANDAOQI,ZHIFUZHAIQUANBENXIJIE:YINGFUZHAIQUAN(ZHAIQUANMIANZHI、YINGJILIXI) ­

 

  DAI:YINXINGCUNKUANDENG ­

 

  三、商品购进、销售、储存、加工及出租 ­

 

  (YI)SHANGPINGOUJIN ­

 

  1.CAIYONGJINJIAHESUANDESHANGPINGOUJIN(1)GOUJINSHANGPINYANSHOURUKU,TONGSHIZHIFUHUOKUANHUOKAICHU、CHENGDUISHANGYEHUIPIAO①CAIYONGZHIPIAODENGJIESUANFANGSHIJIE:SHANGPINCAIGOU(SHANGPINJINJIA) ­

 

  JIE:JINGYINGFEIYONG(JINHUOFEIYONG) ­

 

  DAI:YINXINGCUNKUAN(QUANBUJIAKUAN) ­

 

  TONGSHI,JIE:KUCUNSHANGPINDAI:SHANGPINCAIGOU ­

 

  ②CAIYONGSHANGYEHUIPIAOJIESUANFANGSHIJIE:SHANGPINCAIGOU(SHANGPINJINJIA) ­

 

  JIE:JINGYINGFEIYONG(JINHUOFEIYONG) ­

 

  DAI:YINXINGCUNKUAN(JINHUOFEIYONG) ­

 

  DAI:YINGFUPIAOJU(SHANGPINJINJIA) ­

 

  TONGSHI,JIE:KUCUNSHANGPINDAI:SHANGPINCAIGOU(2)GOUJINSHANGPIN,XIANCHENGFUHUOKUANHUOKAICHU、CHENGDUISHANGYEHUIPIAO,HOUYANSHOURUKU①CAIYONGZHIPIAODENGJIESUANFANGSHIZHIFUHUOKUANSHI,JIE:SHANGPINCAIGOU(SHANGPINJINJIA) ­

 

  JIE:JINGYINGFEIYONG(JINHUOFEIYONG) ­

 

  DAI:YINXINGCUNKUAN(QUANBUJIAKUAN) ­

 

  SHANGPINYANSHOURUKUSHI,JIE:KUCUNSHANGPIN(SHANGPINJINJIA) ­

 

  DAI:SHANGPINCAIGOU(SHANGPINJINJIA) ­

 

  ②CAIYONGSHANGYEHUIPIAOJIESUANFANGSHIKAICHU、CHENGDUISHANGYEHUIPIAOSHIJIE:SHANGPINCAIGOU(SHANGPINJINJIA) ­

 

  JIE:JINGYINGFEIYONG(JINHUOFEIYONG) ­

 

  DAI:YINXINGCUNKUAN(JINHUOFEIYONG) ­

 

  DAI:YINGFUPIAOJU(SHANGPINJINJIA) ­

 

  SHANGPINYANSHOURUKUSHI,JIE:KUCUNSHANGPIN(SHANGPINJINJIA) ­

 

  DAI:SHANGPINCAIGOU(SHANGPINJINJIA) ­

 

  (3)GOUJINSHANGPIN,XIANYANSHOURUKU,HOUZHIFUHUOKUANHUOKAICHU、CHENGDUISHANGYEHUIPIAO,YUEZHONGSHIJIZHANGJIE:KUCUNSHANGPIN(ZANGUJINJIA) ­

 

  DAI:YINGFUZHANGKUAN(ZANGUJINJIA) ­

 

  YUEZHONGSHANGWEIFUKUANHUOSHANGWEIKAICHU、CHENGDUISHANGYEHUIPIAODESHANGPIN,XIAYUECHUDUISHANGSHUFENLUYONGHONGZICHONGHUIJIE:KUCUNSHANGPIN(HONGZI) ­

 

  DAI:YINGFUZHANGKUAN(HONGZI) ­

 

  FUKUANSHI,FENLUTONG(1) ­

 

  2.JINKOUSHANGPIN(1)DUIWAIZHIFUHUOKUAN,ANSHANGPINJINJIAJIE:SHANGPINCAIGOUDAI:YINXINGCUNKUANRUZHIFUDEWAIHUISHICONGDIAOJISHICHANGGOUJINDEWAIHUI,YINGTONGSHIANJINKOUSHANGPINYINGFENTANDEGOUJINWAIHUIJIACHAZENGJIAJINKOUSHANGPINDECAIGOUCHENGBEN。 ­

 

  JIE:SHANGPINCAIGOUDAI:WAIHUIJIACHA(2)RUYILIANJIACHENGJIAO,DUIWAIZHIFUYUNBAOFEIDENG,ANSHIJIJINEJIE:SHANGPINCAIGOUDAI:YINXINGCUNKUAN(3)ZHIFUJINKOUHUANJIEYINGJIAONADEGEZHONGSHUIJINJIE:SHANGPINCAIGOUDAI:YINGJIAOSHUIJINJIAONASHI,JIE:YINGJIAOSHUIJINDAI:YINXINGCUNKUAN(4)JINKOUSHANGPINYANSHOURUKUJIE:KUCUNSHANGPINDAI:SHANGPINCAIGOU3.CAIYONGSHOUJIAHESUANDESHANGPINGOUJIN(1)GOUJINSHANGPINYANSHOURUKU,TONGSHIZHIFUHUOKUANHUOKAICHUCHENGDUISHANGYEHUIPIAO①CAIYONGZHIPIAODENGJIESUANFANGSHIJIE:SHANGPINCAIGOU(SHANGPINJINJIA)

 

  JIE:JINGYINGFEIYONG(JINHUOFEIYONG) ­

 

  DAI:YINXINGCUNKUAN(QUANBUJIAKUAN) ­

 

  TONGSHI,JIE:KUCUNSHANGPIN(SHANGPINSHOUJIA) ­

 

  DAI:SHANGPINCAIGOU(SHANGPINJINJIA) ­

 

  DAI:SHANGPINJINXIAOCHAJIA(SHANGPINSHOUJIADAYUJINJIADECHAE,RUSHANGPINJINJIAXIAOYUSHANGPINSHOUJIA,YINGJIEJI“SHANGPINJINXIAOCHAJIA”KEMU,XIATONG) ­

 

  ②CAIYONGSHANGYEHUIPIAOJIESUANFANGSHIJIE:SHANGPINCAIGOU(SHANGPINJINJIA) ­

 

  JIE:JINGYINGFEIYONG(JINHUOFEIYONG) ­

 

  DAI:YINXINGCUNKUAN(JINHUOFEIYONG) ­

 

  DAI:YINGFUPIAOJU(SHANGPINJINJIA) ­

 

  SHANGPINYANSHOURUKUSHI,JIE:KUCUNSHANGPIN(SHANGPINSHOUJIA) ­

 

  DAI:SHANGPINCAIGOU(SHANGPINJINJIA) ­

 

  DAI:SHANGPINJINXIAOCHAJIA(SHANGPINSHOUJIADAYUJINJIADECHAE) ­

 

  (2)SHANGPINGOUJIN,XIANCHENGFUHUOKUANHUOKAICHU、CHENGDUISHANGYEHUIPIAO,HOUYANSHOUSHANGPINRUKUZHIFUHUOKUANSHI,JIE:SHANGPINCAIGOU(SHANGPINJINJIA) ­

 

  JIE:JINGYINGFEIYONG(JINHUOFEIYONG) ­

 

  DAI:YINXINGCUNKUAN(QUANBUJIAKUAN)DENGSHANGPINDAODAYANSHOURUKUSHI,JIE:KUCUNSHANGPIN(SHANGPINSHOUJIA) ­

 

  DAI:SHANGPINCAIGOU(SHANGPINJINJIA) ­

 

  DAI:SHANGPINJINXIAOCHAJIA(SHANGPINSHOUJIADAYUJINJIADECHAE) ­

 

  (3)SHANGPINGOUJIN,XIANYANSHOURUKUHOUCHENGFUHUOKUANHUOKAICHU、CHENGDUISHANGYEHUIPIAO,YUEZHONGSHIJIZHANGSHANGPINYANSHOURUKUSHI,JIE:KUCUNSHANGPIN(SHANGPINSHOUJIA) ­

 

  DAI:YINGFUZHANGKUAN(ZANGUJINJIA) ­

 

  DAI:SHANGPINJINXIAOCHAJIA(SHANGPINSHOUJIAYUZANGUJINJIADECHAE) ­

 

  YUEZHONGSHANGWEIFUKUANHUOSHANGWEIKAICHU、CHENGDUISHANGYEHUIPIAODESHANGPIN,XIAYUECHUDUISHANGSHUFENLUYONGHONGZICHONGHUIJIE:KUCUNSHANGPIN(SHANGPINSHOUJIA)(HONGZI) ­

 

  DAI:YINGFUZHANGKUAN(ZANGUJINJIA)(HONGZI) ­

 

  DAI:SHANGPINJINXIAOCHAJIA(SHANGPINSHOUJIAYUZANGUJINJIADECHAE)(HONGZI) ­

 

  FUKUANSHI,FENLUTONG(1) ­

 

  4.NONGFUCHANPINSHOUGOU(1)ZIYINGSHOUGOU①ANSHIJIZHIFUDENONGFUCHANPINJIAKUANJIE:SHANGPINCAIGOUDAI:YINXINGCUNKUAN(HUOXIANJIN) ­

 

  ②JISUANSHOUGOUDEYINGSHUINONGFUCHANPINYINGJIAONADECHANPINSHUIDENGJIE:SHANGPINCAIGOUDAI:YINGJIAOSHUIJIN③NONGFUCHANPINYANSHOURUKU,ANNONGFUCHANPINSHOUGOUJIAKUANHEYINGJIAODECHANPINSHUIDENGJIE:KUCUNSHANGPINDAI:SHANGPINCAIGOU(2)YUGOU ­

 

  ①FAFANGYUGOUDINGJINSHI,ANSHIJIFAFANGJINEJIE:YUFUZHANGKUANDAI:YINXINGCUNKUAN(HUOXIANJIN) ­

 

  ②SHOUDAOYUGOUNONGFUCHANPIN,ANNONGFUCHANPINJIAKUANJIE:SHANGPINCAIGOUDAI:YUFUZHANGKUANBUFUBUZUHUOKUANJIE:YUFUZHANGKUANDAI:YINXINGCUNKUAN(HUOXIANJIN) ­

 

  TUIHUIDUOFUDEHUOKUANJIE:YINXINGCUNKUAN(HUOXIANJIN) ­

 

  DAI:YUFUZHANGKUAN③JISUANSHOUGOUYINGSHUINONGFUCHANPINYINGJIAONADECHANPINSHUIDENGJIE:SHANGPINCAIGOUDAI:YINGJIAOSHUIJIN④NONGFUCHANPINYANSHOURUKU,ANNONGFUCHANPINJIAKUANHEYINGJIAONADESHUIJINDENGJIE:KUCUNSHANGPINDAI:SHANGPINCAIGOU5.GOUJINSHANGPINYIYUHEDUANQUE(1)GOUJINSHANGPINDEYIYUFASHENGSHANGPINYIYUSHI,TONGGUO“DAICHULICAICHANSUNYI”KEMUHESUAN。 ­

 

  ①CAIYONGJINJIAHESUANDESHANGPINJIE:KUCUNSHANGPIN(SHANGPINJINJIA) ­

 

  DAI:DAICHULICAICHANSUNYI(SHANGPINJINJIA) ­

 

  ②CAIYONGSHOUJIAHESUANDESHANGPINJIE:KUCUNSHANGPIN(SHANGPINSHOUJIA) ­

 

  DAI:DAICHULICAICHANSUNYI(SHANGPINJINJIA) ­

 

  DAI:SHANGPINJINXIAOCHAJIA(SHANGPINSHOUJIADAYUJINJIADECHAE) ­

 

  CHAMINGYUANYINFENBIEBUTONGQINGKUANGJINXINGCHULI: ­

 

  ①SHUYUZIRANYIYU,ZUOYINGYEWAISHOURUJIE:DAICHULICAICHANSUNYIDAI:YINGYEWAISHOURU②SHUYUGONGHUODANWEIDUOFASHANGPIN,BENQIYETONGYIBUZUOGOUJIN,BUFUHUOKUANSHI,ANBUFUJINEJIE:DAICHULICAICHANSUNYIDAI:YINXINGCUNKUAN③SHUYUGONGHUODANWEIDUOFASHANGPIN,BENQIYEBUTONGYIBUZUOGOUJIN,YINGANYIYUJINEJIANSHAOKUCUNSHANGPINJIE:DAICHULICAICHANSUNYIDAI:KUCUNSHANGPINTONGSHI,JIANGYIYUSHANGPINZUOWEIDAIGUANSHANGPINCHULI。 ­

 

  (2)GOUJINSHANGPINDUANQUEYUSUNHAO①SHANGDAICHAMINGYUANYINHEXUYAOBAOJINGPIZHUNZHUANXIAODEDUANQUEJISUNHAO,YINGXIANTONGGUO“DAICHULICAICHANSUNYI”KEMUHESUANJIE:DAICHULICAICHANSUNYI(SHANGPINDUANQUEJINE) ­

 

  DAI:SHANGPINCAIGOU(SHANGPINDUANQUEJINE) ­

 

  CHAMINGYUANYINHOU,FENBIECHULI: ­

 

  ②SHUYUYINGYOUGONGYINGDANWEI、YUNSHUJIGOU、BAOXIANGONGSIHUOQITAGUOSHIRENFUZEPEICHANGDESUNSHIJIE:YINGFUZHANGKUAN(HUOQITAYINGFUKUAN) ­

 

  DAI:DAICHULICAICHANSUNYI ­

 

  ③SHUYUZIRANZAIHAIZAOCHENGDESUNSHI,YINGJIANGKOUCHUCANLIAOJIAZHIHEBAOXIANGONGSIPEIKUANHOUDEJINGSUNSHIZHUANZUO“YINGYEWAIZHICHU” ­

 

  JIE:YINGYEWAIZHICHU——FEICHANGSUNSHIDAI:DAICHULICAICHANSUNYI④SHUYUWUFASHOUHUIDEQITASUNSHI,BAOJINGPIZHUNHOULIEZUO“JINGYINGFEIYONG”。 JIE:JINGYINGFEIYONGDAI:DAICHULICAICHANSUNYI ­

 

  (ER)SHANGPINXIAOSHOU ­

 

  1.SHANGPINXIAOSHOUDESHIXIAN(1)GUONEIXIAOSHOU①CAIYONGZHIPIAODENGJIESUANFANGSHI,ANSHANGPINSHOUJIAJIE:YINXINGCUNKUANDAI:SHANGPINXIAOSHOUSHOURU②CAIYONGWEITUOYINXINGSHOUKUAN、YIDITUOSHOUCHENGFUJIESUANFANGSHI,FACHUSHANGPINSHIZHIFUDEDAIDIANYUNZAFEI,JIE:YINGSHOUZHANGKUANDAI:YINXINGCUNKUANBANTUOTUOSHOUSHOUXUSHI,ANSHANGPINSHOUJIAJIE:YINGSHOUZHANGKUANDAI:SHANGPINXIAOSHOUSHOURUSHOUDAOSHANGPINJIAKUANJIDAIDIANDEYUNZAFEISHI,ANSHIJISHOUDAOZHANGKUANJIE:YINXINGCUNKUANDAI:YINGSHOUZHANGKUAN③CAIYONGSHANGYEHUIPIAOJIESUANFANGSHI,SHOUDAOGOUHUOFANGKAICHUBINGCHENGDUIDESHANGYEHUIPIAOSHI,ZUOWEIXIAOSHOUSHIXIANJIE:YINGSHOUPIAOJUDAI:SHANGPINXIAOSHOUSHOURUSHANGYEHUIPIAODAOQISHOUHUIHUOKUANJIE:YINXINGCUNKUANDAI:YINGSHOUPIAOJURUZAIPIAOJUDAOQIQIAN,CHIHUIPIAOXIANGKAIHUYINXINGSHENQINGTIEXIAN,QUDEYINXINGTIEXIANKUANSHIJIE:YINXINGCUNKUAN(PIAOMIANJINEKOUCHUTIEXIANXIHOUDEJINGE) ­

 

  JIE:CAIWUFEIYONG(TIEXIANXI) ­

 

  DAI:YINGSHOUPIAOJU(PIAOMIANJINE) ­

 

  ④LINGSHOUSHANGPINXIAOSHOU,MEIRIYINGYEZHONGLEJIANGXIAOHUOKUANSONGJIAOYINXINGJIE:YINXINGCUNKUANDAI:SHANGPINXIAOSHOUSHOURU(2)CHUKOUXIAOSHOU①CHUKOUSHANGPINSHOUDAOYUNSHUBUMENDEYOUGUANDANJUBINGXIANGYINXINGBANLIJIAODANJIE:YINGSHOUZHANGKUANDAI:SHANGPINXIAOSHOUSHOURUTONGSHI,JIEZHUANCHUKOUSHANGPINXIAOSHOUCHENGBENJIE:SHANGPINXIAOSHOUCHENGBENDAI:KUCUNSHANGPIN②CHUKOUSHANGPINYINGTUIDESHUIJINZUOWEICHONGJIANCHUKOUSHANGPINXIAOSHOUCHENGBENCHULIQIYEMEIYUEJISUANYINGTUIDETUISHUISHOURUJIE:YINGJIAOSHUIJINDAI:SHANGPINXIAOSHOUCHENGBENSHOUDAOTUISHUIKUANSHIJIE:YINXINGCUNKUANDAI:YINGJIAOSHUIJIN③SHANGPINCHUKUHOUDAOBANTUOYUNSHUSHOUXUQIANFASHENGDEFEIYONGZUOWEIJINGYINGFEIYONG,ANSHIJIFASHENGEJIE:JINGYINGFEIYONGDAI:YINXINGCUNKUAN④SHOUDAOYINXINGDEJIEHUISHUIDANJIE:YINXINGCUNKUANDAI:YINGSHOUZHANGKUAN⑤QIMOANGUOJIAWAIHUIPAIJIAZHEHERENMINBIERFASHENGDEHUIDUISUNYI,JIRU“YINGSHOUZHANGKUAN”HE“HUIDUISUNYI”KEMU⑥ANHETONGGUIDINGYINGFUGUOWAIDEYONGJINZHIJIERENDINGDAOSHANGPINDEYONGJIN,JIE:SHANGPINXIAOSHOUSHOURUDAI:YINGSHOUZHANGKUAN(HUOYINGFUZHANGKUAN) ­

 

  BUNENGZHIJIERENDINGDELEIJIYONGJINJIE:JINGYINGFEIYONGDAI:YINXINGCUNKUAN(3)FENQISHOUKUANXIAOSHOU①FACHUSHANGPINSHI,ANSHANGPINJINHUOYUANJIAJIE:FENQISHOUKUANFACHUSHANGPINDAI:KUCUNSHANGPIN②MEIQIXIAOSHOUSHIXIANSHIJIE:YINGSHOUZHANGKUANDENGDAI:SHANGPINXIAOSHOUSHOURU③JISUANCHUBENQIYINGJIEZHUANDEXIAOSHOUCHENGBEN(ANQUANBUXIAOSHOUCHENGBENYUQUANBUXIAOSHOUSHOURUDEBILVJISUAN) ­

 

  JIE:SHANGPINXIAOSHOUCHENGBENDAI:FENQISHOUKUANFACHUSHANGPIN2.SHANGPINXIAOSHOUTUIHUI、ZHEKOUYUZHERANG(1)SHANGPINXIAOSHOUTUIHUI①BENYUEFASHENGDEXIAOSHOUTUIHUI,BULUNSHISHUYUBENNIANDUHAISHIYIQIANNIANDUXIAOSHOUDE,JUNYINGCHONGJIANBENYUEDEXIAOSHOUSHOURU。 ­

 

  JIE:SHANGPINXIAOSHOUSHOURUDAI:YINXINGCUNKUAN(HUOYINGFUZHANGKUAN) ­

 

  ②RUYIJIEZHUANXIAOSHOUCHENGBENDEXIAOSHOUTUIHUI,HAIYINGTONGSHIJIEZHUANXIAOSHOUCHENGBENJIE:KUCUNSHANGPINDAI:SHANGPINXIAOSHOUCHENGBEN(2)SHANGPINXIAOSHOUZHEKOUYUZHERANG ­

 

  ①FASHENGXIAOSHOUZHEKOUYUZHERANGSHIJIE:YINXINGCUNKUAN(YINGSHOUZHANGKUANKOUCHUZHEKOUYUZHERANGHOUDEJINE) ­

 

  JIE:XIAOSHOUZHEKOUYUZHERANG(ZHEKOUHEZHERANGJINE) ­

 

  DAI:YINGSHOUZHANGKUAN(YINGSHOUZHANGKUANQUANE) ­

 

  ②JIEZHUANXIAOSHOUZHEKOUYUZHERANGJIE:BENNIANLIRUNDAI:XIAOSHOUZHEKOUYUZHERANG3.SHANGPINXIAOSHOUCHENGBENJIEZHUAN ­

 

  (1)CAIYONGJINJIAHESUANDESHANGPIN,KEYICAIYONGXIANJINXIANCHUFA、JIAQUANPINGJUNFA、YIDONGJIAQUANPINGJUNFA、GEBIEJIJIAFA、MAOLILVFA、HOUJINXIANCHUFADENGFANGFAJISUANSHANGPINXIAOSHOUCHENGBEN,DINGQIJIEZHUANSHANGPINXIAOSHOUCHENGBENJIE:SHANGPINXIAOSHOUCHENGBENDAI:KUCUNSHANGPIN(2)CAIYONGSHOUJIAHESUANDESHANGPIN,ZAISHANGPINXIAOSHOUSHIANSHANGPINSHOUJIAJIEZHUANXIAOSHOUCHENGBENJIE:SHANGPINXIAOSHOUCHENGBENDAI:KUCUNSHANGPINYUEFENZHONGLE,KEYICAIYONGZONGHECHAJIAFENTANFAHUOFENLEIFENJUZUFENTANFAJISUANFENTANSHANGPINJINXIAOCHAJIAJIE:SHANGPINJINXIAOCHAJIADAI:SHANGPINXIAOSHOUCHENGBEN ­

 

  (SAN)SHANGPINCHUCUN1.SHANGPINDIAOJIA(1)DIAOZHENGSHANGPINJINJIASHANGPINJINJIADEDIAOZHENG,YIBANBUZAIDIAOZHENGKUCUNSHANGPINDEJIAGEHEJINXIAOCHAJIA,GUKEBUZUOHUIJIFENLU。 ­

 

  (2)DIAOZHENGSHANGPINSHOUJIACAIYONGJINJIAHESUANDESHANGPIN,DIAOJIASHIKEBUZUOHUIJIFENLU,SHANGPINXIAOSHOUSHIANDIAOJIAHOUDEJIAGEFANYINGXIAOSHOUSHOURU。 ­

 

  CAIYONGSHOUJIAHESUANDESHANGPIN,DIAOGAOSHOUJIADECHAEXIANGYINGDIAOZENGKUCUNSHANGPINJIE:KUCUNSHANGPINDAI:SHANGPINJINXIAOCHAJIADIAODISHOUJIADECHAEXIANGYINGDIAOJIANKUCUNSHANGPINJIE:SHANGPINJINXIAOCHAJIADAI:KUCUNSHANGPIN2.SHANGPINXUEJIA(1)TIQUSHANGPINXUEJIAZHUNBEIDEQIYE ­

 

  ①TIQUSHANGPINXUEJIASUNSHIZHUNBEISHI,ANSHIJITIQUDEJINEDIAOZHENGSHANGPINXIAOSHOUCHENGBENJIE:SHANGPINXIAOSHOUCHENGBENDAI:SHANGPINXUEJIAZHUNBEI②YONGTIQUDESHANGPINXUEJIAZHUNBEIMIBUSHANGPINXUEJIASUNSHI(ZHIYIXIAOSHANGPINDESHOUJIADIYUJINJIADECHAE) ­

 

  JIE:SHANGPINXUEJIAZHUNBEIDAI:SHANGPINXIAOSHOUCHENGBEN(2)BUTIQUSHANGPINXUEJIAZHUNBEIDEQIYE,FASHENGDESHANGPINXUEJIASUNSHIZHIJIEZAIDANGQIDESUNYIZHONGTIXIAN。 ­

 

  3.KUCUNSHANGPINYIYUHEDUANQUE(1)SHANGPINPANDIANYIYUZAIFASHENGSHANGPINPANDIANYIYUSHI,XIANTONGGUO“DAICHULICAICHANSUNYI”KEMUHESUAN。 ­

 

  ①CAIYONGJINJIAHESUANDESHANGPINJIE:KUCUNSHANGPIN(SHANGPINJINJIA) ­

 

  DAI:DAICHULICAICHANSUNYI(SHANGPINJINJIA) ­

 

  ②CAIYONGSHOUJIAHESUANDESHANGPINJIE:KUCUNSHANGPIN(SHANGPINSHOUJIA) ­

 

  DAI:DAICHULICAICHANSUNYI(SHANGPINJINJIA) ­

 

  DAI:SHANGPINJINXIAOCHAJIA(SHANGPINSHOUJIAYUJINJIADECHAE) ­

 

  BAOJINGBUMENPIZHUNHOU,ZUOCHONGJIAN“JINGYINGFEIYONG”CHULIJIE:DAICHULICAICHANSUNYIDAI:JINGYINGFEIYONG(2)SHANGPINPANDIANDUANQUEFASHENGSHANGPINPANDIANDUANQUESHI,XIANTONGGUO“DAICHULICAICHANSUNYI”KEMUHESUAN。 ­

 

  ①CAIYONGJINJIAHESUANDESHANGPINJIE:DAICHULICAICHANSUNYI(SHANGPINJINJIA) ­

 

  DAI:KUCUNSHANGPIN(SHANGPINJINJIA) ­

 

  ②CAIYONGSHOUJIAHESUANDESHANGPINJIE:DAICHULICAICHANSUNYI(SHANGPINJINJIA) ­

 

  JIE:SHANGPINJINXIAOCHAJIA(SHANGPINSHOUJIAYUJINJIADECHAE) ­

 

  DAI:KUCUNSHANGPIN(SHANGPINSHOUJIA) ­

 

  CHAMINGYUANYINHOU,FENBIEQINGKUANGJINXINGCHULI: ­

 

  ①SHUYUYINGYOUBAOXIANGONGSIHUOQITAGUOSHIRENPEICHANGDESUNSHIJIE:QITAYINGSHOUKUANDAI:DAICHULICAICHANSUNYI②SHUYUZIRANZAIHAIZAOCHENGDESUNSHI,YINGJIANGKOUCHUCANLIAOJIAZHIHEBAOXIANGONGSIPEIKUANHOUDEJINGSUNSHIJIE:YINGYEWAIZHICHU——FEICHANGSUNSHIDAI:DAICHULICAICHANSUNYI③SHUYUWUFASHOUHUIDEQITASUNSHIJIE:JINGYINGFEIYONGDAI:DAICHULICAICHANSUNYI(SI)DAIGOUDAIXIAOSHANGPIN1.WEITUODAIXIAOSHANGPIN(1)FAJIAOSHOUTUODANWEIDAIXIAOSHANGPIN①CAIYONGJINJIAHESUANDESHANGPINJIE:KUCUNSHANGPIN——WEITUODAIXIAOSHANGPIN(SHANGPINJINJIA) ­

 

  DAI:KUCUNSHANGPIN——YOUGUANMINGXIKEMU(SHANGPINJINJIA) ­

 

  ②CAIYONGSHOUJIAHESUANDESHANGPINJIE:KUCUNSHANGPIN——WEITUODAIXIAOSHANGPIN(SHANGPINSHOUJIA) ­

 

  DAI:KUCUNSHANGPIN——YOUGUANMINGXIKEMU(SHANGPINSHOUJIA) ­

 

  (2)SHOUDAODAIXIAODANWEIBAOLAIDEDAIXIAOQINGDANJIE:YINGSHOUZHANGKUAN——××DAIXIAODANWEI(SHANGPINSHOUJIAKOUCHUDAIXIAOSHOUXUFEIHOUDECHAE) ­

 

  JIE:JINGYINGFEIYONG(DAIXIAOSHOUXUFEI) ­

 

  DAI:SHANGPINXIAOSHOUSHOURU(SHANGPINSHOUJIA) ­

 

  (3)JIEZHUANSHANGPINXIAOSHOUCHENGBEN①CAIYONGJINJIAHESUANDESHANGPINJIE:SHANGPINXIAOSHOUCHENGBEN(SHANGPINJINJIA) ­

 

  DAI:KUCUNSHANGPIN——WEITUODAIXIAOSHANGPIN(SHANGPINJINJIA) ­

 

  ②CAIYONGSHOUJIAHESUANDESHANGPINPINGSHIANDAIXIAOSHANGPINSHOUJIAJIEZHUANCHENGBENJIE:SHANGPINXIAOSHOUCHENGBEN(SHANGPINSHOUJIA) ­

 

  DAI:KUCUNSHANGPIN——WEITUODAIXIAOSHANGPIN(SHANGPINSHOUJIA) ­

 

  YUEZHONG,JIEZHUANYIXIAOWEITUODAIXIAOSHANGPINDEJINXIAOCHAJIAJIE:SHANGPINJINXIAOCHAJIA(SHANGPINSHOUJIAYUJINJIADECHAE) ­

 

  DAI:SHANGPINXIAOSHOUCHENGBEN(SHANGPINSHOUJIAYUJINJIADECHAE) ­

 

  (4)SHOUDAODAIXIAODANWEIJIAOLAIKOUCHUDAIXIAOSHOUXUFEIHOUDEHUOKUANJINGEJIE:YINXINGCUNKUANDAI:YINGSHOUZHANGKUAN——××DAIXIAODANWEI2.JIESHOUDAIXIAOSHANGPIN(1)SHOUDAODAIXIAOSHANGPIN(ZHIBUSHOUSHOUXUFEIDESHIWUDAIXIAOFANGSHI) ­

 

  ①CAIYONGJINJIAHESUANDESHANGPIN,ANJIESHOUJIAJIE:SHOUTUODAIXIAOSHANGPINDAI:DAIXIAOSHANGPINKUAN②CAIYONGSHOUJIAHESUANDESHANGPINJIE:SHOUTUODAIXIAOSHANGPIN(SHANGPINSHOUJIA) ­

 

  DAI:DAIXIAOSHANGPINKUAN(SHANGPINJIESHOUJIA) ­

 

  DAI:SHANGPINJINXIAOCHAJIA(SHANGPINSHOUJIAYUJIESHOUJIADECHAE) ­

 

  (2)JIESHOUDAIXIAOSHANGPINXIAOSHOUHOU,ANSHIJISHOUJIAJIE:YINXINGCUNKUAN(HUOYINGSHOUZHANGKUAN) ­

 

  DAI:SHANGPINXIAOSHOUSHOURU(3)JIEZHUANSHANGPINXIAOSHOUCHENGBEN①CAIYONGJINJIAHESUANDESHANGPINJIE:SHANGPINXIAOSHOUCHENGBEN(SHANGPINJIESHOUJIA) ­

 

  DAI:SHOUTUODAIXIAOSHANGPIN(SHANGPINJIESHOUJIA) ­

 

  TONGSHI,JIE:DAIXIAOSHANGPINKUAN(SHANGPINJIESHOUJIA) ­

 

  DAI:YINGFUZHANGKUAN(SHANGPINJIESHOUJIA) ­

 

  ②CAIYONGSHOUJIAHESUANDESHANGPINJIE:SHANGPINXIAOSHOUCHENGBEN(SHANGPINSHOUJIA) ­

 

  DAI:SHOUTUODAIXIAOSHANGPIN(SHANGPINSHOUJIA) ­

 

  TONGSHI,JIE:DAIXIAOSHANGPINKUAN(SHANGPINJIESHOUJIA) ­

 

  DAI:YINGFUZHANGKUAN(SHANGPINJIESHOUJIA) ­

 

  YUEFENZHONGLE,YIXIAODAIXIAOSHANGPINYUZIYINGSHANGPINYIBINGFENTANJINXIAOCHAJIA,JIE:SHANGPINJINXIAOCHAJIADAI:SHANGPINXIAOSHOUCHENGBEN(4)FUHAIWEITUODANWEISHANGPINKUAN,ANSHANGPINJIESHOUJIAJIE:YINGFUZHANGKUANDAI:YINXINGCUNKUAN3.CAIYONGSHOUQUSHOUXUFEIFANGSHIDAIGOU、DAIXIAOSHANGPIN(1)DAIGOUSHANGPIN(BAOKUODAILIJINKOU) ­

 

  ①SHOUDAOSHOUTUODANWEIDESHOUGOUZIJINJIE:YINXINGCUNKUANDAI:YINGFUZHANGKUANDENG②ZHIFUDAIGOUSHANGPINDEHUOKUANBINGJISUANSHOUXUFEISHOURUJIE:YINGFUZHANGKUANDENGDAI:DAIGOUDAIXIAOSHOURUDAI:YINXINGCUNKUAN(2)DAIXIAOSHANGPIN(BAOKUODAILICHUKOU) ­

 

  ①QIYEBANLIDAIXIAOYEWUXIAOSHOUHUOKUANJIE:YINXINGCUNKUANDAI:YINGFUZHANGKUANDENG②GUIHAIDAIXIAOSHANGPINHUOKUANBINGJISUANDAIXIAOSHOUXUFEISHOURUJIE:YINGFUZHANGKUANDENGDAI:DAIGOUDAIXIAOSHOURUDAI:YINXINGCUNKUAN ­

 

  (WU)SHANGPINJIAGONG1.ZIXINGJIAGONG(1)FACHUYONGYUJIAGONGDEKUCUNSHANGPIN①CAIYONGJINJIAHESUANDESHANGPIN,ANSHANGPINJINJIAJIE:JIAGONGSHANGPINDAI:KUCUNSHANGPIN②CAIYONGSHOUJIAHESUANDESHANGPINJIE:JIAGONGSHANGPIN(SHANGPINJINJIA) ­

 

  JIE:SHANGPINJINXIAOCHAJIA(SHANGPINSHOUJIAYUJINJIADECHAE) ­

 

  DAI:KUCUNSHANGPIN(SHANGPINSHOUJIA) ­

 

  (2)FASHENGDEJIAGONGFEIYONG,ANSHIJIFASHENGEJIE:JIAGONGSHANGPINDAI:QITAYEWUZHICHU(HUOYINXINGCUNKUAN) ­

 

  (3)JIAGONGSHANGPINYINGJIAONADECHANPINSHUIHUOZENGZHISHUI、CHENGSHIWEIHUJIANSHESHUIDENG ­

 

  JIE:JIAGONGSHANGPINDAI:YINGJIAOSHUIJIN(4)JIAGONGSHANGPINYINGJIAONADEJIAOYUFEIFUJIAJIE:JIAGONGSHANGPINDAI:QITAYINGJIAOKUAN(5)JIAGONGWANCHENG,SHANGPINYANSHOURUKU①CAIYONGJINJIAHESUANDESHANGPIN,ANJIAGONGQIANSHANGPINDEJINHUOYUANJIAHEJIAGONGGUOCHENGZHONGFASHENGDEJIAGONGFEIYONG、YUNZAFEI、JIAGONGSHUIJINHEJIAOYUFEIFUJIADENGJIE:KUCUNSHANGPINDAI:JIAGONGSHANGPIN②CAIYONGSHOUJIAHESUANDESHANGPINJIE:KUCUNSHANGPIN(JIAGONGWANCHENGHOUXINSHANGPINDESHOUJIA) ­

 

  DAI:JIAGONGSHANGPIN(JIAGONGQIANSHANGPINDEJINHUOYUANJIA、JIAGONGFEIYONG、JIAGONGSHUIJINHEJIAOYUFEIFUJIADENG) ­

 

  DAI:SHANGPINJINXIAOCHAJIA(SHANGPINSHOUJIAYUSHANGPINJIAGONGCHENGBENDECHAE) ­

 

  2.WEITUOQITADANWEIJIAGONG(1)FACHUWEITUOJIAGONGDEKUCUNSHANGPIN,FENLUTONGSHANG(1) ­

 

  (2)ZHIFUWEITUOJIAGONGSHANGPINDEJIAGONGFEIYONG、SHUIJINDENG,ANSHIJIZHIFUJINEJIE:JIAGONGSHANGPINDAI:YINXINGCUNKUAN(3)SHOUHUIWEITUOJIAGONGSHANGPIN①CAIYONGJINJIAHESUANDESHANGPIN,ANWEITUOJIAGONGSHANGPINDESHIJIJIAGONGCHENGBENJIE:KUCUNSHANGPINDAI:JIAGONGSHANGPIN ­

 

  ②CAIYONGSHOUJIAHESUANDESHANGPINJIE:KUCUNSHANGPIN(JIAGONGWANCHENGHOUXINSHANGPINDESHOUJIA) ­

 

  DAI:JIAGONGSHANGPIN(WEITUOJIAGONGSHANGPINDESHIJIJIAGONGCHENGBEN) ­

 

  DAI:SHANGPINJINXIAOCHAJIA(SHANGPINXINSHOUJIAYUSHANGPINJIAGONGCHENGBENDECHAE) ­

 

  (LIU)CHUZUSHANGPIN ­

 

  1.GOUJINCHUZUSHANGPINJIE:SHANGPINCAIGOUJIE:JINGYINGFEIYONGDAI:YINXINGCUNKUANDENG2.CONGKUCUNSHANGPINZHONGHUACHUZHUANZUOCHUZUDESHANGPIN(1)CAIYONGJINJIAHESUANDESHANGPIN,ANSHANGPINJINJIAJIE:CHUZUSHANGPIN——CHUZUSHANGPINYUANJIADAI:KUCUNSHANGPIN(2)CAIYONGSHOUJIAHESUANDESHANGPINJIE:CHUZUSHANGPIN——CHUZUSHANGPINYUANJIA(SHANGPINJINJIA) ­

 

  JIE:SHANGPINJINXIAOCHAJIA(SHANGPINSHOUJIAYUJINJIADECHAE) ­

 

  DAI:KUCUNSHANGPIN(SHANGPINSHOUJIA) ­

 

  3.SHOUDAOCHUZUSHANGPINDEZUJINSHOURU,ANSHIJISHOUDAOJINEJIE:YINXINGCUNKUANDAI:QITAYEWUSHOURU4.CHUZUSHANGPINTANXIAO,ANYINGTANXIAOJINEJIE:QITAYEWUZHICHUDAI:CHUZUSHANGPIN——CHUZUSHANGPINTANXIAO5.CHUZUSHANGPINXIULI,FASHENGDEXIULIFEIYONGJIE:QITAYEWUZHICHUDAI:YINXINGCUNKUAN6.CHUZUSHANGPINCHUSHOUHUOBAOFEIJIE:CHUZUSHANGPIN——CHUZUSHANGPINTANXIAO(YITANXIAOE) ­

 

  JIE:QITAYEWUZHICHU(ZHANGMIANYUANJIAYUYITANXIAOSHUEDECHAE) ­

 

  DAI:CHUZUSHANGPIN——CHUZUSHANGPINYUANJIA(SHANGPINZHANGMIANYUANJIA) ­

 

  SI、CAILIAOWUZI、BAOZHUANGWU、DIZHIYIHAOPIN ­

 

  (YI)CAILIAOWUZI、BAOZHUANGWU、DIZHIYIHAOPINGOUJIN ­

 

  1.GOUJINCAILIAOWUZI、BAOZHUANGWU、DIZHIYIHAOPINDENG,YANSHOURUKUTONGSHIZHIFUHUOKUAN,ANQISHIJICHENGBEN(BAOKUOJINJIAHEYUNZAFEIDENG) ­

 

  JIE:CAILIAOWUZIDAI:YINXINGCUNKUAN2.GOUJINCAILIAOWUZIDENG,XIANYANSHOURUKUHOUZHIFUHUOKUAN,ANQISHIJICHENGBEN(HUOGUJICHENGBEN) ­

 

  JIE:CAILIAOWUZIDENGDAI:YINGFUZHANGKUANSHIJIZHIFUHUOKUANSHIJIE:YINGFUZHANGKUANDAI:YINXINGCUNKUAN3.GOUJINCAILIAOWUZIDENG,XIANZHIFUHUOKUANHOUYANSHOURUKUZHIFUHUOKUANSHIJIE:YINGFUZHANGKUANDAI:YINXINGCUNKUANCAILIAOWUZIDENGYANSHOURUKUSHIJIE:CAILIAOWUZIDAI:YINGFUZHANGKUAN ­

 

  (ER)CAILIAOWUZI、BAOZHUANGWU、DIZHIYIHAOPINDELINGYONG、TANXIAOJIXIAOSHOU1.CAILIAOWUZIDELINGYONG、XIAOSHOU(1)YONGYUYEWUJINGYING、SHEBEIWEIXIU、LAODONGBAOHU、BANGONGDENGFANGMIANDECAILIAOWUZI,ANQISHIJICHENGBENJIE:JINGYINGFEIYONGDAI:CAILIAOWUZI(2)YONGYUZAIJIANGONGCHENGDECAILIAOWUZI,ANQISHIJICHENGBENJIE:ZAIJIANGONGCHENGDAI:CAILIAOWUZI(3)DUIWAIXIAOSHOUDECAILIAOWUZI,QUDEXIAOSHOUSHOURUSHI,ANSHIJIXIAOSHOUSHOURUJIE:YINXINGCUNKUANDAI:QITAYEWUSHOURUJIEZHUANCAILIAOWUZIDEXIAOSHOUCHENGBENSHI,ANQISHIJICHENGBENJIE:QITAYEWUZHICHUDAI:CAILIAOWUZI2.BAOZHUANGWUDELINGYONG、TANXIAO、CHUZU、CHUJIEJIXIAOSHOU(1)QIYEJINGYINGLINGYONGBAOZHUANGWU,ANGUIDINGFANGFAJINXINGTANXIAOJIE:JINGYINGFEIYONGDAI:BAOZHUANGWU(2)SUITONGSHANGPINCHUSHOUBUDANDUJIJIADEBAOZHUANGWUJIE:JINGYINGFEIYONGDAI:BAOZHUANGWU(3)SUITONGSHANGPINCHUSHOUDANDUJIJIADEBAOZHUANGWUJIE:QITAYEWUZHICHUDAI:BAOZHUANGWU(4)CHUZU、CHUJIEBAOZHUANGWU(CAIYONGYICIHUOFENQITANXIAO) ­

 

  ①CHUZU、CHUJIEBAOZHUANGWU,ZAIDIYICILINGYONGXINBAOZHUANGWUJIE:QITAYEWUZHICHU(ZHICHUZUBAOZHUANGWU) ­

 

  JIE:JINGYINGFEIYONG(ZHICHUJIEBAOZHUANGWU) ­

 

  DAI:BAOZHUANGWU②CHUZU、CHUJIEBAOZHUANGWUJINEJIAODADE,KEFENQITANXIAO,ZAIDIYICILINGYONGXINBAOZHUANGWUSHIJIE:DAITANFEIYONGDAI:BAOZHUANGWUFENQITANXIAOSHI: ­

 

  JIE:QITAYEWUZHICHU(ZHICHUZUBAOZHUANGWU) ­

 

  JIE:JINGYINGFEIYONG(ZHICHUJIEBAOZHUANGWU) ­

 

  DAI:DAITANFEIYONG③SHOUDAOCHUZU、CHUJIEBAOZHUANGWUDEYAJINJIE:YINXINGCUNKUAN(HUOXIANJIN) ­

 

  DAI:QITAYINGFUKUAN④SHOUDAOCHUZUBAOZHUANGWUDEZUJINJIE:YINXINGCUNKUAN(HUOXIANJINDENG) ­

 

  DAI:QITAYEWUSHOURU⑤CHUZU、CHUJIEBAOZHUANGWUFASHENGDEXIULIFEIYONGJIE:QITAYEWUZHICHU(ZHICHUZUBAOZHUANGWU) ­

 

  JIE:JINGYINGFEIYONG(ZHICHUJIEBAOZHUANGWU) ­

 

  DAI:YINXINGCUNKUAN⑥YUQIWEITUIBAOZHUANGWUMEISHOUDEYAJINJIE:QITAYINGFUKUANDAI:YINGYEWAISHOURU ­

 

  (5)CHUZU、CHUJIEBAOZHUANGWU(CAIYONGWUWUTANXIAOFA) ­

 

  ①FACHUCHUZU、CHUJIEBAOZHUANGWUJIE:BAOZHUANGWU(CHUZUBAOZHUANGWU、CHUJIEBAOZHUANGWU) ­

 

  DAI:BAOZHUANGWU(KUCUNBAOZHUANGWU) ­

 

  ②YUEZHONGJITICHUZU、CHUJIEBAOZHUANGWUDETANXIAOE(ANSHIJICHENGBENDE50%) ­

 

  JIE:QITAYEWUZHICHU(ZHICHUZUBAOZHUANGWU) ­

 

  JIE:JINGYINGFEIYONG(ZHICHUJIEBAOZHUANGWU) ­

 

  DAI:BAOZHUANGWU(BAOZHUANGWUTANXIAO) ­

 

  ③SHOUHUIKEYIJIXUSHIYONGDEBAOZHUANGWUJIE:BAOZHUANGWU(KUCUNBAOZHUANGWU) ­

 

  DAI:BAOZHUANGWU(CHUZUBAOZHUANGWU、CHUJIEBAOZHUANGWU) ­

 

  ④SHOUHUIBUNENGJIXUSHIYONGDEBAOZHUANGWUJIANGSHOUHUIDECANLIAOJIAZHIRUZHANGJIE:CAILIAOWUZIDAI:BAOZHUANGWU(CHUZUBAOZHUANGWU、CHUJIEBAOZHUANGWU) ­

 

  JIANGBAOZHUANGWUDETANYUJIAZHIKOUCHUCANLIAOJIAZHIHOUDECHAE,ZUOWEIBAOFEIBAOZHUANGWUDETANXIAOEJIE:QITAYEWUZHICHU(ZHICHUZUBAOZHUANGWU) ­

 

  JIE:JINGYINGFEIYONG(ZHICHUJIEBAOZHUANGWU) ­

 

  DAI:BAOZHUANGWU(CHUZUBAOZHUANGWU、CHUJIEBAOZHUANGWU) ­

 

  TONGSHI,JIANGBAOFEIBAOZHUANGWUDESHIJICHENGBENJIANQUCANLIAOJIAZHIHOUDECHAEYUYITITANXIAODUICHONGJIE:BAOZHUANGWU(BAOZHUANGWUTANXIAO) ­

 

  DAI:BAOZHUANGWU(CHUZUBAOZHUANGWU、CHUJIEBAOZHUANGWU) ­

 

  (6)DIZHIYIHAOPINDELINGYONG、TANXIAO①CAIYONGYICITANXIAOZAILINGYONGSHIJIANGQIQUANBUJIAZHITANRUFEIYONGJIE:GUANLIFEIYONGDAI:DIZHIYIHAOPINDIZHIYIHAOPINBAOFEISHI,JIANGBAOFEIDECANLIAOJIAZHIZUOWEIDIZHIYIHAOPINDEJIANSHAO,CHONGJIANGUANLIFEIYONGJIE:CAILIAOWUZIDAI:GUANLIFEIYONG②CAIYONGFENCITANXIAOLINGYONGDIZHIYIHAOPINSHI,ANSHIJICHENGBENJIE:DAITANFEIYONGDAI:DIZHIYIHAOPINGENJUDIZHIYIHAOPINDENAIYONGQIXIANFENQITANRUFEIYONGJIE:GUANLIFEIYONGDAI:DAITANFEIYONGDIZHIYIHAOPINBAOFEISHI,JIANGTANYUJIAZHIKOUCHUCANLIAOJIAZHIDECHAE,ZUOWEIBAOFEIDIZHIYIHAOPINDETANXIAOEJIE:CAILIAOWUZI(CANLIAOJIAZHI) ­

 

  JIE:GUANLIFEIYONG(TANYUJIAZHIKOUCHUCANLIAOJIAZHIDECHAE) ­

 

  DAI:DAITANFEIYONG(TANYUJIAZHI) ­

 

  ③CAIYONGWUWUTANXIAOLINGYONGSHI,ANSHIJICHENGBENJIE:DIZHIYIHAOPIN(ZAIYONGDIZHIYIHAOPIN) ­

 

  DAI:DIZHIYIHAOPIN(KUCUNDIZHIYIHAOPIN) ­

 

  GENJUBENYUELINGYONGDEDIZHIYIHAOPINSHIJICHENGBENDE50%,JISUANDANGQILINGYONGDIZHIYIHAOPINDETANXIAOEJIE:GUANLIFEIYONGDAI:DIZHIYIHAOPIN(DIZHIYIHAOPINTANXIAO) ­

 

  DIZHIYIHAOPINBAOFEISHI,JIANGBAOFEIDIZHIYIHAOPINSHIJICHENGBENDE50%KOUCHUCANLIAOJIAZHIHOUDECHAEJIRU“GUANLIFEIYONG” ­

 

  JIE:CAILIAOWUZI(CANLIAOJIAZHI) ­

 

  JIE:DIZHIYIHAOPIN(DIZHIYIHAOPINTANXIAO)(YITITANXIAOE) ­

 

  JIE:GUANLIFEIYONG(BAOFEIDIZHIYIHAOPINSHIJICHENGBENDE50%JIANQUCANLIAOJIAZHIHOUDECHAE) ­

 

  DAI:DIZHIYIHAOPIN(ZAIYONGDIZHIYIHAOPIN)(BAOFEIDIZHIYIHAOPINDESHIJICHENGBEN) ­

 

  五、货币资金及结算款项 ­

 

  (YI)HUOBIZIJIN1.XIANJIN、YINXINGCUNKUANDESHOURU(1)SHOUDAOTOUZIZHETOURUDEHUOBIZIJINJIE:YINXINGCUNKUAN(HUOXIANJIN) ­

 

  DAI:SHISHOUZIBEN(2)JIERUKUANXIANGJIE:YINXINGCUNKUANDAI:DUANQIJIEKUAN(HUOZHANGQIJIEKUAN) ­

 

  (3)SHOUDAOSHANGPINXIAOSHOUZHANGKUANJIE:YINXINGCUNKUANDAI:SHANGPINXIAOSHOUSHOURU(HUOYINGSHOUZHANGKUANDENG) ­

 

  (4)SHOUDAOQITAYEWUSHOURUKUANXIANGJIE:YINXINGCUNKUAN(HUOXIANJIN) ­

 

  DAI:QITAYEWUSHOURU(5)SHOUDAOJIESHOUTOUZIQIYEFENHUIDETOUZILIRUNJIE:YINXINGCUNKUANDENGDAI:TOUZISHOUYI(6)SHOUHUIQITAYINGSHOUZANFUKUANXIANGJIE:YINXINGCUNKUAN(HUOXIANJIN) ­

 

  DAI:QITAYINGSHOUKUAN2.XIANJIN、YINXINGCUNKUANDEZHICHU(1)GUIHAIJIEKUANJIE:DUANQIJIEKUAN(HUOZHANGQIJIEKUAN) ­

 

  DAI:YINXINGCUNKUAN(2)CAIGOUSHANGPINJIE:SHANGPINCAIGOUDAI:YINXINGCUNKUAN(3)GOUMAICAILIAOWUZI、BAOZHUANGWU、DIZHIYIHAOPINDENGJIE:CAILIAOWUZI(HUOBAOZHUANGWU、DIZHIYIHAOPIN) ­

 

  DAI:YINXINGCUNKUAN(4)JIAONAGEZHONGSHUIJINJIE:YINGJIAOSHUIJINDAI:YINXINGCUNKUAN(5)ZHIFUTOUZIRENLIRUNJIE:YINGFULIRUNDAI:YINXINGCUNKUAN(6)ZHIFUZHIGONGGONGZIJIE:YINGFUGONGZIDAI:XIANJIN(7)ZHIFUYOUGUANFEIYONGJIE:JINGYINGFEIYONG(HUOGUANLIFEIYONG、CAIWUFEIYONG) ­

 

  DAI:YINXINGCUNKUAN(HUOXIANJIN) ­

 

  3.HUOBIZIJINDEHUAZHUAN(1)XIANJINCUNRUYINXINGJIE:YINXINGCUNKUANDAI:XIANJIN(2)ZIYINXINGTIQUXIANJINJIE:XIANJINDAI:YINXINGCUNKUAN ­

 

  (ER)JIESUANKUANXIANG ­

 

  1.YINGSHOUPIAOJU(1)SHOUDAOGOUHUOFANGKAICHU、CHENGDUIDESHANGYEHUIPIAOJIE:YINGSHOUPIAOJUDAI:SHANGPINXIAOSHOUSHOURU(2)QIYEDEYINGSHOUZHANGKUANGAIANYINGSHOUPIAOJUJIESUANFANGSHI,ZAISHOUDAOGOUHUOFANGKAICHU、CHENGDUIDESHANGYEHUIPIAOSHIJIE:YINGSHOUPIAOJUDAI:YINGSHOUZHANGKUAN(3)QIYECHIWEIDAOQIDESHANGYEHUIPIAOXIANGYINXINGTIEXIANJIE:YINXINGCUNKUAN(SHIJISHOUDAODETIEXIANJINE) ­

 

  JIE:CAIWUFEIYONG(TIEXIANXI) ­

 

  DAI:YINGSHOUPIAOJU(PIAOMIANJIAZHI) ­

 

  (4)SHOUHUIYINGSHOUPIAOJUBENXIJIE:YINXINGCUNKUAN(SHIJISHOUDAODEJINE) ­

 

  DAI:CAIWUFEIYONG(LIXIBUFEN) ­

 

  DAI:YINGSHOUPIAOJU(PIAOMIANJIAZHI) ­

 

  2.YINGSHOUZHANGKUAN ­

 

  (1)QIYESHANGPINXIAOSHOUFASHENGDEYINGSHOUZHANGKUANJIE:YINGSHOUZHANGKUANDAI:SHANGPINXIAOSHOUSHOURU(2)QIYEDAIGOUHUODANWEIDIANFUDEBAOZHUANGFEI、YUNZAFEIJIE:YINGSHOUZHANGKUANDAI:YINXINGCUNKUAN(3)QIYEDEYINGSHOUZHANGKUANGAIYONGSHANGYEHUIPIAOJIESUAN,ZAISHOUDAOCHENGDUIDESHANGYEHUIPIAOSHIJIE:YINGSHOUPIAOJUDAI:YINGSHOUZHANGKUAN(4)QIYESHOUDAOYINGSHOUZHANGKUANSHIJIE:YINXINGCUNKUANDENGDAI:YINGSHOUZHANGKUAN(5)HEXIAOHUAIZHANGSUNSHIJIE:HUAIZHANGZHUNBEI(HUOGUANLIFEIYONG) ­

 

  DAI:YINGSHOUZHANGKUAN(6)YIJINGQUERENBINGZHUANXIAODEHUAIZHANGSUNSHI,RUGUOYIHOUYOUSHOUHUIJIE:YINGSHOUZHANGKUANDAI:HUAIZHANGZHUNBEI(HUOGUANLIFEIYONG) ­

 

  TONGSHI,JIE:YINXINGCUNKUANDAI:YINGSHOUZHANGKUAN(7)TIEXIANDESHANGYEHUIPIAODAOQI,YINCHENGDUIRENDEYINXINGZHANGHUBUZUZHIFU,SHENQINGTIEXIANDEQIYESHOUDAOYINXINGTUIHUIDEYINGSHOUPIAOJUHEZHIKUANTONGZHIHUOYIZHUANZUOYUQIDAIKUANCHULIDETONGZHISHIJIE:YINGSHOUZHANGKUANDAI:YINXINGCUNKUAN(HUODUANQIJIEKUAN) ­

 

  3.YUSHOUZHANGKUAN(1)QIYEXIANGGOUHUODANWEIYUSHOUHUOKUANJIE:YINXINGCUNKUANDAI:YUSHOUZHANGKUAN(2)SHANGPINXIAOSHOUSHIXIANSHI,ANSHANGPINSHIJISHOUJIAJIE:YUSHOUZHANGKUANDAI:SHANGPINXIAOSHOUSHOURU(3)GOUHUODANWEIBUFUDEHUOKUANJIE:YINXINGCUNKUANDAI:YUSHOUZHANGKUAN(4)TUIHUIGOUHUODANWEIDUOFUDEHUOKUANJIE:YUSHOUZHANGKUANDAI:YINXINGCUNKUAN4.QITAYINGSHOUKUAN(1)FASHENGQITAYINGSHOUKUANXIANGSHIJIE:QITAYINGSHOUKUANDAI:YINXINGCUNKUANDENG(2)SHOUHUIQITAYINGSHOUKUANXIANGSHIJIE:YINXINGCUNKUANDAI:QITAYINGSHOUKUAN5.YINGFUPIAOJU(1)QIYEYINGOUMAISHANGPINDENGDUIWAIFASHENGZHAIWU,KAICHU、CHENGDUIDESHANGYEHUIPIAOSHIJIE:SHANGPINCAIGOUDENGDAI:YINGFUPIAOJU(2)YICHENGDUIHUIPIAODIFUHUOKUAN、YINGFUZHANGKUANSHIJIE:YINGFUZHANGKUANDAI:YINGFUPIAOJU(3)ZHIFUYINXINGCHENGDUIHUIPIAODESHOUXUFEIJIE:CAIWUFEIYONGDAI:YINXINGCUNKUAN(4)SHOUDAOYINXINGZHIFUBENXITONGZHISHI,JIE:YINGFUPIAOJUJIE:CAIWUFEIYONGDAI:YINXINGCUNKUAN6.YINGFUZHANGKUAN(1)QIYEGOURUSHANGPIN、CAILIAOWUZIDENGYIYANSHOURUKU,DANHUOKUANSHANGWEIZHIFU,YINGGENJUYOUGUANPINGZHENG(FAPIAOZHANGDAN、SUIHUOTONGXINGFAPIAOSHANGJIZAIDESHIJIJIAKUANHUOZANGUJIAZHI) ­

 

  JIE:KUCUNSHANGPIN(HUOCAILIAOWUZI) ­

 

  DAI:YINGFUZHANGKUAN(2)QIYEJIESHOUGONGYINGDANWEITIGONGLAOWUERFASHENGDEYINGFUWEIFUKUANXIANG,YINGGENJUGONGYINGDANWEIDEFAPIAOZHANGDANJIE:QITAYEWUZHICHU(HUOJINGYINGFEIYONGDENG) ­

 

  DAI:YINGFUZHANGKUAN(3)QIYECHANGFUYINGFUZHANGKUANSHIJIE:YINGFUZHANGKUANDAI:YINXINGCUNKUAN(4)QIYEKAICHU、CHENGDUISHANGYEHUIPIAODIFUYINGFUZHANGKUANJIE:YINGFUZHANGKUANDAI:YINGFUPIAOJU7.YUFUZHANGKUAN(1)QIYEYUFUHUOKUANJIE:YUFUZHANGKUANDAI:YINXINGCUNKUAN(2)SHOUDAOSUOGOUSHANGPINSHI,GENJUFAPIAOZHANGDANDENGLIEMINGDEJINEJIE:SHANGPINCAIGOUDENGDAI:YUFUZHANGKUAN(3)BUFUDEHUOKUANJIE:YUFUZHANGKUANDAI:YINXINGCUNKUAN(4)TUIHUIDUOFUDEHUOKUANJIE:YINXINGCUNKUANDAI:YUFUZHANGKUAN8.QITAYINGFUKUAN(1)FASHENGQITAGEZHONGYINGFU、ZANSHOUKUANXIANGSHIJIE:YINXINGCUNKUAN(HUOGUANLIFEIYONG、CAIWUFEIYONG、YINGYEWAIZHICHUDENG) ­

 

  DAI:QITAYINGFUKUAN(2)ZHIFUQITAGEZHONGYINGFU、ZANSHOUKUANXIANGSHIJIE:QITAYINGFUKUANDAI:YINXINGCUNKUAN9.YINGFUGONGZI(1)QIYEXIANGYINXINGTIQUXIANJINZHUNBEIFAFANGGONGZISHIJIE:XIANJINDAI:YINXINGCUNKUAN(2)FAFANGGONGZISHIJIE:YINGFUGONGZIDAI:XIANJIN(3)CONGYINGFUGONGZIZHONGKOUHAIGEZHONGKUANXIANGJIE:YINGFUGONGZIDAI:QITAYINGSHOUKUAN(HUOQITAYINGFUKUAN) ­

 

  (4)ZHIGONGZAIGUIDINGQIXIANNEIWEILINGQUDEGONGZI,YOUFAFANGGONGZIDEDANWEIJISHIJIAOHUICAIHUIBUMENSHIJIE:XIANJINDAI:QITAYINGFUKUAN(5)YUEFENZHONGLE,JIANGBENYUEYINGFADEGONGZIJINXINGFENPEIJIE:JINGYINGFEIYONG(GUANLIFEIYONG、ZAIJIANGONGCHENG、YINGYEWAIZHICHU、YINGFUFULIFEI) ­

 

  DAI:YINGFUGONGZI10.YINGFUFULIFEI(1)QIYETIQUFULIFEIJIE:JINGYINGFEIYONG(GUANLIFEIYONG、QITAYEWUZHICHU、YINGYEWAIZHICHU)­

 

  DAI:YINGFUFULIFEI(2)ZHIFUZHIGONGYIYAOWEISHENGFEIYONG、ZHIGONGKUNNANBUZHUHEQITAFULIFEIYONGYIJIYINGFUDEYIWU、FULIRENYUANDEGONGZIDENGJIE:YINGFUFULIFEIDAI:YINXINGCUNKUAN(YINGFUGONGZI)­

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2020
12-05
小黑点

税务总局发文进一步简便优化部分纳税人个人所得税预扣预缴方法!2021年1月1日起施行

关于进一步简便优化部分纳税人个人所得税预扣预缴方法的公告 国家税务总局公告2020年第19号   为进一步支持稳就业、保就业、促消费,助力构建新发展格局,按照《中华人民共和国个人所得税法》及其实施条例有关规定,现就进一步简便优化部分纳税人个人所得税预扣预缴方法有关事项公告如下:   一、对上一完整纳税年度内每月均在同一单位预扣预缴工资、薪金所得个人所得税且全年工资、薪金收入不超过6万元的居民个人,扣缴义务人在预扣预缴本年度工资、薪金所得个人所得税时,累计减除费用自1月份起直接按照全年6万元计算扣除。即,在纳税人累计收入不超过6万元的月份,暂不预扣预缴个人所得税;在其累计收入超过6万元的当月及年内后续月份,再预扣预缴个人所得税。   扣缴义务人应当按规定办理全员全额扣缴申报,并在《个人所得税扣缴申报表》相应纳税人的备注栏注明“上年各月均有申报且全年收入不超过6万元”字样。   二、对按照累计预扣法预扣预缴劳务报酬所得个人所得税的居民个人,扣缴义务人比照上述规定执行。   本公告自2021年1月1日起施行。   特此公告。                                                                                                                                                                                                                               国家税务总局                                                                                                                                                                                                                         2020年12月4日 关于《国家税务总局关于进一步简便优化部分纳税人个人所得税预扣预缴方法的公告》的解读   近期,国家税务总局制发了《关于进一步简便优化部分纳税人个人所得税预扣预缴方法的公告》(以下简称《公告》),现解读如下:   一、为什么要出台《公告》?    个人所得税制改革后,为尽可能使大多数纳税人在预扣预缴环节就精准预缴税款、提前享受改革红利,参考国际通行做法,对居民个人工资薪金所得采取累计预扣法来预扣预缴个人所得税。这样大部分仅有一处工资薪金所得的纳税人预缴税款与全年应纳税款一致,次年就不用再进行汇算清缴,办税负担得以有效减轻。从新税制实施首年情况看,这一预扣预缴制度安排发挥了积极有效作用,相当部分纳税人预缴阶段即充分享受改革红利并且不用办理汇算清缴。但也发现,有部分固定从一处取薪且年收入低于6万元的纳税人,虽然全年算账不用缴税,但因其各月间收入波动较大或者前高后低等原因,年中无法判断全年所得情况而某一个或几个月份被预扣预缴了税款,年度终了后仍需申请退税。   对此,考虑到新税制实施已有一个完整的纳税周期,纳税人也有了执行新税制后的全年收入纳税数据,对该部分工作稳定且年收入低于6万元的群体,在享受原税改红利基础上,可对其税款预扣预缴方法进行优化,进一步减轻其办税负担。根据《中华人民共和国个人所得税法》及其实施条例有关规定,统筹考虑纳税人预扣预缴阶段税收负担和财政收入稳定性,出台了《公告》,这也有助于更好地支持稳就业、保就业、促消费,助力构建新发展格局。   二、《公告》优化了哪些纳税人的预扣预缴方法?   《公告》主要优化了两类纳税人的预扣预缴方法:   一是上一完整纳税年度各月均在同一单位扣缴申报了工资薪金所得个人所得税且全年工资薪金收入不超过6万元的居民个人。具体来说需同时满足三个条件:(1)上一纳税年度1-12月均在同一单位任职且预扣预缴申报了工资薪金所得个人所得税;(2)上一纳税年度1-12月的累计工资薪金收入(包括全年一次性奖金等各类工资薪金所得,且不扣减任何费用及免税收入)不超过6万元;(3)本纳税年度自1月起,仍在该单位任职受雇并取得工资薪金所得。   二是按照累计预扣法预扣预缴劳务报酬所得个人所得税的居民个人,如保险营销员和证券经纪人。同样需同时满足以下三个条件:(1)上一纳税年度1-12月均在同一单位取酬且按照累计预扣法预扣预缴申报了劳务报酬所得个人所得税;(2)上一纳税年度1-12月的累计劳务报酬(不扣减任何费用及免税收入)不超过6万元;(3)本纳税年度自1月起,仍在该单位取得按照累计预扣法预扣预缴税款的劳务报酬所得。   【例】小李2020年至2021年都是A单位员工。A单位2020年1-12月每月均为小李办理了全员全额扣缴明细申报,假设小李2020年工薪收入合计54000元,则小李2021年可适用本公告。   【例】小赵2020年3-12月在B单位工作且全年工薪收入54000元。假设小赵2021年还在B单位工作,但因其上年并非都在B单位,则不适用本公告。   三、优化后的预扣预缴方法是什么?   对符合《公告》规定的纳税人,扣缴义务人在预扣预缴本纳税年度个人所得税时,累计减除费用自1月份起直接按照全年6万元计算扣除。即,在纳税人累计收入不超过6万元的月份,不用预扣预缴个人所得税;在其累计收入超过6万元的当月及年内后续月份,再预扣预缴个人所得税。同时,依据税法规定,扣缴义务人仍应按税法规定办理全员全额扣缴申报。    【例】小张为A单位员工,2020年1-12月在A单位取得工资薪金50000元,单位为其办理了2020年1-12月的工资薪金所得个人所得税全员全额明细申报。2021年,A单位1月给其发放10000元工资,2-12月每月发放4000元工资。在不考虑“三险一金”等各项扣除情况下,按照原预扣预缴方法,小张1月需预缴个税(10000-5000)×3%=150元,其他月份无需预缴个税;全年算账,因其年收入不足6万元,故通过汇算清缴可退税150元。采用本公告规定的新预扣预缴方法后,小张自1月份起即可直接扣除全年累计减除费用6万元而无需预缴税款,年度终了也就不用办理汇算清缴。   【例】小周为A单位员工,2020年1-12月在A单位取得工资薪金50000元,单位为其办理了2020年1-12月的工资薪金所得个人所得税全员全额明细申报。2021年,A单位每月给其发放工资8000元、个人按国家标准缴付“三险一金”2000元。在不考虑其他扣除情况下,按照原预扣预缴方法,小周每月需预缴个税30元。采用本公告规定的新预扣预缴方法后,1-7月份,小周因其累计收入(8000×7个月=56000元)不足6万元而无需缴税;从8月份起,小张累计收入超过6万元,每月需要预扣预缴的税款计算如下:   8月预扣预缴税款=(8000×8-2000×8-60000)×3%-0=0元   9月预扣预缴税款=(8000×9-2000×9-60000)×3%-0=0元   10月预扣预缴税款=(8000×10-2000×10-60000)×3%-0=0元   11月预扣预缴税款=(8000×11-2000×11-60000)×3%-0=180元   12月预扣预缴税款=(8000×12-2000×12-60000)×3%-180=180元   需要说明的是,对符合本《公告》条件的纳税人,如扣缴义务人预计本年度发放给其的收入将超过6万元,纳税人需要纳税记录或者本人有多处所得合并后全年收入预计超过6万元等原因,扣缴义务人与纳税人可在当年1月份税款扣缴申报前经双方确认后,按照原预扣预缴方法计算并预缴个人所得税。   【例】上例中,假设A单位预计2021年为小周全年发放工资96000元,可在2021年1月工资发放前和小周确认后,按照原预扣预缴方法每月扣缴申报30元税款。   四、《公告》出台后,扣缴义务人该如何操作?   采用自然人电子税务局扣缴客户端和自然人电子税务局WEB端扣缴功能申报的,扣缴义务人在计算并预扣本年度1月份个人所得税时,系统会根据上一年度扣缴申报情况,自动汇总并提示可能符合条件的员工名单,扣缴义务人根据实际情况核对、确认后,即可按本《公告》规定的方法预扣预缴个人所得税。采用纸质申报的,扣缴义务人则需根据上一年度扣缴申报情况,判断符合《公告》规定的纳税人,再按本公告执行,并需从当年1月份税款扣缴申报起,在《个人所得税扣缴申报表》相应纳税人的备注栏填写“上年各月均有申报且全年收入不超过6万元”。   五、《公告》实施时间是什么?   《公告》自2021年1月1日起施行。
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小黑点

再强调一次!这项个税的汇算清缴3月底结束!不是5月底,更不是6月底! ​

提醒 1、经营所得的个税汇算清缴3月底结束!不是5月底,更不是6月底!2、企业所得税汇算清缴5月31日结束!3、居民个人综合所得的个税汇算清缴6月底结束。哪些单位需要进行经营所得个税的汇缴? 1.个体工商户2.个人独资企业投资者3.合伙企业个人个人合伙人4.承包承租经营者个人5.其他从事生产经营活动的个人政策规定 1、《中华人民共和国个人所得税法》第十二条规定:纳税人取得经营所得,按年计算个人所得
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2020
03-28
小黑点

国家税务总局湖北省税务局关于办理2020年2月份、3月份纳税申报事项的温馨提示
2020
03-28
小黑点

关注!武汉公交地铁部分恢复运营
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