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data-role=\"outer\" label=\"Powered by 135editor.com\" style=\"max-width: 100%;white-space: normal;overflow-wrap: break-word !important;box-sizing: border-box !important;\" data-mpa-powered-by=\"yiban.io\">\u003Csection data-role=\"paragraph\" style=\"max-width: 100%;overflow-wrap: break-word !important;box-sizing: border-box !important;\">\u003Csection data-tools=\"135编辑器\" data-id=\"102193\" style=\"max-width: 100%;overflow-wrap: break-word !important;box-sizing: border-box !important;\">\u003Csection style=\"max-width: 100%;overflow-wrap: break-word !important;box-sizing: border-box !important;\">\u003Csection style=\"max-width: 100%;overflow-wrap: break-word !important;box-sizing: border-box !important;\">\u003Csection style=\"max-width: 100%;overflow-wrap: break-word !important;box-sizing: border-box !important;\">\u003Csection data-role=\"outer\" label=\"Powered by 135editor.com\" style=\"max-width: 100%;overflow-wrap: break-word !important;box-sizing: border-box !important;\">\u003Csection data-role=\"paragraph\" style=\"max-width: 100%;overflow-wrap: break-word !important;box-sizing: border-box !important;\">\u003Csection data-tools=\"135编辑器\" data-id=\"102193\" style=\"max-width: 100%;overflow-wrap: break-word !important;box-sizing: border-box !important;\">\u003Csection style=\"margin-top: 10px;margin-bottom: 10px;max-width: 100%;text-align: center;overflow-wrap: break-word !important;box-sizing: border-box !important;\">\u003Csection style=\"max-width: 100%;display: inline-block;overflow-wrap: break-word !important;box-sizing: border-box !important;\">\u003Csection style=\"max-width: 100%;display: flex;border-bottom: 4px solid rgb(59, 96, 160);overflow-wrap: break-word !important;box-sizing: border-box !important;\">\u003Csection data-brushtype=\"text\" style=\"padding-top: 4px;padding-right: 15px;padding-left: 30px;max-width: 100%;font-size: 14px;line-height: 1.75em;letter-spacing: 1.5px;color: rgb(255, 255, 255);background-color: rgb(59, 96, 160);overflow-wrap: break-word !important;box-sizing: border-box !important;\">\u003C\u002Fsection>\u003C\u002Fsection>\u003C\u002Fsection>\u003C\u002Fsection>\u003C\u002Fsection>\u003Cp style=\"max-width: 100%;min-height: 1em;text-align: center;overflow-wrap: break-word !important;box-sizing: border-box !important;\">\u003Cbr style=\"max-width: 100%;overflow-wrap: break-word !important;box-sizing: border-box !important;\"\u002F>\u003C\u002Fp>\u003Csection data-role=\"outer\" label=\"Powered by 135editor.com\">\u003Csection>\u003Cp style=\"text-align: center;\">\u003Cimg class=\"rich_pages js_insertlocalimg\" data-ratio=\"0.4255555555555556\" data-s=\"300,640\" data-src=\"https:\u002F\u002Fmmbiz.qpic.cn\u002Fmmbiz_png\u002Fg6bibAY4uPy4ePpuT3xiaD472I6L63qu4GmenC7llblaNjnLuMGCqJpmxx9Cb6EttV8kGnSO2vO9n44wQ1r8StQA\u002F640?wx_fmt=png\" data-type=\"png\" data-w=\"900\" style=\"width:100%\" src=\"https:\u002F\u002Facumencms.oss-cn-shenzhen.aliyuncs.com\u002Fuploads\u002F20220310\u002F1646884139862.png\"\u002F>\u003C\u002Fp>\u003Cp>\u003Cbr\u002F>\u003C\u002Fp>\u003C\u002Fsection>\u003Csection data-role=\"outer\" label=\"Powered by 135editor.com\">\u003Csection>\u003Csection data-tools=\"135编辑器\" data-id=\"92788\">\u003Csection style=\"margin: 15px 8px;text-align: center;\">\u003Csection style=\"display: inline-block;vertical-align: top;\">\u003Csection style=\"margin-left: auto;width: 45px;height: 5px;line-height: 5px;background-color: rgb(13, 137, 86);color: rgb(255, 255, 255);overflow: hidden;\">\u003Cbr\u002F>\r\n              \u003C\u002Fsection>\u003Csection style=\"margin-top: -3px;margin-bottom: -3px;padding-right: 8px;padding-left: 8px;border-width: 1px;border-style: solid;border-color: rgb(0, 0, 0);color: rgb(62, 62, 62);letter-spacing: 0px;line-height: 1.75;transform: rotate(0deg);\">\u003Cp>\u003Cstrong data-brushtype=\"text\" hm_fix=\"323:290\">误区一\u003C\u002Fstrong>\u003C\u002Fp>\u003C\u002Fsection>\u003Csection style=\"width: 45px;height: 5px;line-height: 5px;background-color: rgb(13, 137, 86);color: rgb(255, 255, 255);overflow: hidden;\">\u003Cbr\u002F>\r\n              \u003C\u002Fsection>\u003C\u002Fsection>\u003C\u002Fsection>\u003C\u002Fsection>\u003Csection style=\"margin-right: 8px;margin-left: 8px;line-height: 1.75em;letter-spacing: 1px;\">\u003Cbr\u002F>\r\n          \u003C\u002Fsection>\u003Csection style=\"margin-right: 8px;margin-left: 8px;line-height: 1.75em;letter-spacing: 1px;\">\u003Cspan style=\"font-size: 15px;color: rgb(63, 63, 63);font-family: 微软雅黑, "Microsoft YaHei";\">试用期不用交社保。\u003C\u002Fspan>\r\n          \u003C\u002Fsection>\u003Csection style=\"margin-right: 8px;margin-left: 8px;line-height: 1.75em;letter-spacing: 1px;\">\u003Cbr\u002F>\r\n          \u003C\u002Fsection>\u003Csection style=\"margin-right: 8px;margin-left: 8px;line-height: 1.75em;letter-spacing: 1px;\">\u003Cspan style=\"font-size: 15px;color: rgb(13, 137, 95);font-family: 微软雅黑, "Microsoft YaHei";\">纠正：\u003C\u002Fspan>\r\n          \u003C\u002Fsection>\u003Csection style=\"margin-right: 8px;margin-left: 8px;line-height: 1.75em;letter-spacing: 1px;\">\u003Cspan style=\"font-size: 15px;color: rgb(63, 63, 63);font-family: 微软雅黑, "Microsoft YaHei";\">以上理解是错误的！试用期也要交社保。劳动者在试用期间应当享有全部的劳动权利，这些权利也包括参加社会保险。因此，不论是否处在试用期，用人单位都应当依法为职工参加社会保险。\u003C\u002Fspan>\r\n          \u003C\u002Fsection>\u003Csection style=\"margin-right: 8px;margin-left: 8px;line-height: 1.75em;letter-spacing: 1px;\">\u003Cbr\u002F>\r\n          \u003C\u002Fsection>\u003Csection style=\"margin-right: 8px;margin-left: 8px;line-height: 1.75em;letter-spacing: 1px;\">\u003Cspan style=\"font-size: 15px;color: rgb(13, 137, 95);font-family: 微软雅黑, "Microsoft YaHei";\">参考：\u003C\u002Fspan>\r\n          \u003C\u002Fsection>\u003Csection style=\"margin-right: 8px;margin-left: 8px;line-height: 1.75em;letter-spacing: 1px;\">\u003Cspan style=\"font-size: 15px;color: rgb(63, 63, 63);font-family: 微软雅黑, "Microsoft YaHei";\">1、根据《劳动合同法》第19条规定，劳动合同期限三个月以上不满一年的，试用期不得超过一个月；劳动合同期限一年以上不满三年的，试用期不得超过二个月；三年以上固定期限和无固定期限的劳动合同，试用期不得超过六个月。\u003C\u002Fspan>\r\n          \u003C\u002Fsection>\u003Csection style=\"margin-right: 8px;margin-left: 8px;line-height: 1.75em;letter-spacing: 1px;\">\u003Cbr\u002F>\r\n          \u003C\u002Fsection>\u003Csection style=\"margin-right: 8px;margin-left: 8px;line-height: 1.75em;letter-spacing: 1px;\">\u003Cspan style=\"font-size: 15px;color: rgb(63, 63, 63);font-family: 微软雅黑, "Microsoft YaHei";\">2、根据《中华人民共和国劳动法》等有关规定，劳动者在被用人单位录用后，双方可以在劳动合同中约定试用期，但试用期应包括在劳动合同期限内。\u003C\u002Fspan>\r\n          \u003C\u002Fsection>\u003Csection style=\"margin-right: 8px;margin-left: 8px;line-height: 1.75em;letter-spacing: 1px;\">\u003Cbr\u002F>\r\n          \u003C\u002Fsection>\u003Cp style=\"text-align:center;margin-right: 8px;margin-left: 8px;line-height: 1.75em;letter-spacing: 1px;font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif;\">\u003Cbr\u002F>\u003C\u002Fp>\u003C\u002Fsection>\u003Csection data-tools=\"135编辑器\" data-id=\"92788\">\u003Csection style=\"margin: 15px 8px;text-align: center;\">\u003Csection style=\"display: inline-block;vertical-align: top;\">\u003Csection style=\"margin-left: auto;width: 45px;height: 5px;line-height: 5px;background-color: rgb(13, 137, 86);color: rgb(255, 255, 255);overflow: hidden;\">\u003Cbr\u002F>\r\n            \u003C\u002Fsection>\u003Csection style=\"margin-top: -3px;margin-bottom: -3px;padding-right: 8px;padding-left: 8px;border-width: 1px;border-style: solid;border-color: rgb(0, 0, 0);color: rgb(62, 62, 62);letter-spacing: 0px;line-height: 1.75;transform: rotate(0deg);\">\u003Cp>\u003Cstrong data-brushtype=\"text\">误区二\u003C\u002Fstrong>\u003C\u002Fp>\u003C\u002Fsection>\u003Csection style=\"width: 45px;height: 5px;line-height: 5px;background-color: rgb(13, 137, 86);color: rgb(255, 255, 255);overflow: hidden;\">\u003Cbr\u002F>\r\n            \u003C\u002Fsection>\u003C\u002Fsection>\u003C\u002Fsection>\u003C\u002Fsection>\u003Csection style=\"margin-right: 8px;margin-left: 8px;line-height: 1.75em;letter-spacing: 1px;\">\u003Cbr\u002F>\r\n          \u003C\u002Fsection>\u003Csection style=\"margin-right: 8px;margin-left: 8px;line-height: 1.75em;letter-spacing: 1px;\">\u003Cspan style=\"font-size: 15px;color: rgb(63, 63, 63);font-family: 微软雅黑, "Microsoft YaHei";\">股东个人去年从公司借款自用，今年刚刚还了，不存在视同分红缴纳个税的风险了。\u003C\u002Fspan>\r\n          \u003C\u002Fsection>\u003Csection style=\"margin-right: 8px;margin-left: 8px;line-height: 1.75em;letter-spacing: 1px;\">\u003Cbr\u002F>\r\n          \u003C\u002Fsection>\u003Csection style=\"margin-right: 8px;margin-left: 8px;line-height: 1.75em;letter-spacing: 1px;\">\u003Cspan style=\"font-size: 15px;color: rgb(13, 137, 95);font-family: 微软雅黑, "Microsoft YaHei";\">纠正：\u003C\u002Fspan>\r\n          \u003C\u002Fsection>\u003Csection style=\"margin-right: 8px;margin-left: 8px;line-height: 1.75em;letter-spacing: 1px;\">\u003Cspan style=\"font-size: 15px;color: rgb(63, 63, 63);font-family: 微软雅黑, "Microsoft YaHei";\">以上理解是错误的！股东个人去年从公司借款自用，即便是今年刚刚还了，也会存在视同分红缴纳个税的风险。\u003C\u002Fspan>\r\n          \u003C\u002Fsection>\u003Csection style=\"margin-right: 8px;margin-left: 8px;line-height: 1.75em;letter-spacing: 1px;\">\u003Cbr\u002F>\r\n          \u003C\u002Fsection>\u003Csection style=\"margin-right: 8px;margin-left: 8px;line-height: 1.75em;letter-spacing: 1px;\">\u003Cspan style=\"font-size: 15px;color: rgb(13, 137, 95);font-family: 微软雅黑, "Microsoft YaHei";\">涉税风险：\u003C\u002Fspan>\r\n          \u003C\u002Fsection>\u003Csection style=\"margin-right: 8px;margin-left: 8px;line-height: 1.75em;letter-spacing: 1px;\">\u003Cspan style=\"font-size: 15px;color: rgb(63, 63, 63);font-family: 微软雅黑, "Microsoft YaHei";\">1. 对于纳税年度终了后既不归还，又未用于企业生产经营的股东借款，向股东追缴应缴纳的“利息、股息、红利所得”20%的个人所得税；\u003C\u002Fspan>\r\n          \u003C\u002Fsection>\u003Csection style=\"margin-right: 8px;margin-left: 8px;line-height: 1.75em;letter-spacing: 1px;\">\u003Cspan style=\"font-size: 15px;color: rgb(63, 63, 63);font-family: 微软雅黑, "Microsoft YaHei";\">2. 企业作为扣缴义务人，对扣缴义务人处应扣未扣、应收未收税款百分之五十以上三倍以下的罚款；\u003C\u002Fspan>\r\n          \u003C\u002Fsection>\u003Csection style=\"margin-right: 8px;margin-left: 8px;line-height: 1.75em;letter-spacing: 1px;\">\u003Cspan style=\"font-size: 15px;color: rgb(63, 63, 63);font-family: 微软雅黑, "Microsoft YaHei";\">3. 这笔借款会被视同提供贷款服务，即使没有利息收入也要视同销售，按同期同类银行贷款利率确认利息收入，然后按照增值税适用税率征收借款期间的增值税。\u003C\u002Fspan>\r\n          \u003C\u002Fsection>\u003Csection style=\"margin-right: 8px;margin-left: 8px;line-height: 1.75em;letter-spacing: 1px;\">\u003Cspan style=\"font-size: 15px;color: rgb(63, 63, 63);font-family: 微软雅黑, "Microsoft YaHei";\">4. 同时企业所得税上也视同销售，缴纳企业所得税。\u003C\u002Fspan>\r\n          \u003C\u002Fsection>\u003Csection style=\"margin-right: 8px;margin-left: 8px;line-height: 1.75em;letter-spacing: 1px;\">\u003Cbr\u002F>\r\n          \u003C\u002Fsection>\u003Csection style=\"margin-right: 8px;margin-left: 8px;line-height: 1.75em;letter-spacing: 1px;\">\u003Cspan style=\"font-size: 15px;color: rgb(13, 137, 95);font-family: 微软雅黑, "Microsoft YaHei";\">参考：\u003C\u002Fspan>\r\n          \u003C\u002Fsection>\u003Csection style=\"margin-right: 8px;margin-left: 8px;line-height: 1.75em;letter-spacing: 1px;\">\u003Cspan style=\"font-size: 15px;color: rgb(63, 63, 63);font-family: 微软雅黑, "Microsoft YaHei";\">《财政部国家税务总局关于规范个人投资者个人所得税征收管理的通知》（财税〔2003〕158号，以下简称158号文件）。其中第二条对个人股东借款长期不还的税务处理问题作了规定：纳税年度内个人投资者从其投资企业（个人独资企业、合伙企业除外）借款，在该纳税年度终了后既不归还，又未用于企业生产经营的，其未归还的借款可视为企业对个人投资者的红利分配，依照“利息、股息、红利所得”项目计征个人所得税。\u003C\u002Fspan>\r\n          \u003C\u002Fsection>\u003Csection style=\"margin-right: 8px;margin-left: 8px;line-height: 1.75em;letter-spacing: 1px;\">\u003Cbr\u002F>\r\n          \u003C\u002Fsection>\u003Csection data-tools=\"135编辑器\" data-id=\"92788\">\u003Csection style=\"margin: 15px 8px;text-align: center;\">\u003Csection style=\"display: inline-block;vertical-align: top;\">\u003Csection style=\"margin-left: auto;width: 45px;height: 5px;line-height: 5px;background-color: rgb(13, 137, 86);color: rgb(255, 255, 255);overflow: hidden;\">\u003Cbr\u002F>\r\n            \u003C\u002Fsection>\u003Csection style=\"margin-top: -3px;margin-bottom: -3px;padding-right: 8px;padding-left: 8px;border-width: 1px;border-style: solid;border-color: rgb(0, 0, 0);color: rgb(62, 62, 62);letter-spacing: 0px;line-height: 1.75;transform: rotate(0deg);\">\u003Cp>\u003Cstrong data-brushtype=\"text\">误区三\u003C\u002Fstrong>\u003C\u002Fp>\u003C\u002Fsection>\u003Csection style=\"width: 45px;height: 5px;line-height: 5px;background-color: rgb(13, 137, 86);color: rgb(255, 255, 255);overflow: hidden;\">\u003Cbr\u002F>\r\n            \u003C\u002Fsection>\u003C\u002Fsection>\u003C\u002Fsection>\u003C\u002Fsection>\u003Csection style=\"margin-right: 8px;margin-left: 8px;line-height: 1.75em;letter-spacing: 1px;\">\u003Cbr\u002F>\r\n          \u003C\u002Fsection>\u003Csection style=\"margin-right: 8px;margin-left: 8px;line-height: 1.75em;letter-spacing: 1px;\">\u003Cspan style=\"font-size: 15px;color: rgb(63, 63, 63);font-family: 微软雅黑, "Microsoft YaHei";\">利息取得的增值税专用发票一定不得抵扣增值税。\u003C\u002Fspan>\r\n          \u003C\u002Fsection>\u003Csection style=\"margin-right: 8px;margin-left: 8px;line-height: 1.75em;letter-spacing: 1px;\">\u003Cbr\u002F>\r\n          \u003C\u002Fsection>\u003Csection style=\"margin-right: 8px;margin-left: 8px;line-height: 1.75em;letter-spacing: 1px;\">\u003Cspan style=\"font-size: 15px;color: rgb(13, 137, 95);font-family: 微软雅黑, "Microsoft YaHei";\">纠正：\u003C\u002Fspan>\r\n          \u003C\u002Fsection>\u003Csection style=\"margin-right: 8px;margin-left: 8px;line-height: 1.75em;letter-spacing: 1px;\">\u003Cspan style=\"font-size: 15px;color: rgb(63, 63, 63);font-family: 微软雅黑, "Microsoft YaHei";\">以上理解是片面的！比如融资租赁购买了一个设备用于生产，收到的融资租赁公司的融资租赁利息发票可以用于进项抵扣。只是贷款利息的专票不得抵扣。\u003C\u002Fspan>\r\n          \u003C\u002Fsection>\u003Csection style=\"margin-right: 8px;margin-left: 8px;line-height: 1.75em;letter-spacing: 1px;\">\u003Cbr\u002F>\r\n          \u003C\u002Fsection>\u003Csection style=\"margin-right: 8px;margin-left: 8px;line-height: 1.75em;letter-spacing: 1px;\">\u003Cspan style=\"font-size: 15px;color: rgb(13, 137, 95);font-family: 微软雅黑, "Microsoft YaHei";\">参考：\u003C\u002Fspan>\r\n          \u003C\u002Fsection>\u003Csection style=\"margin-right: 8px;margin-left: 8px;line-height: 1.75em;letter-spacing: 1px;\">\u003Cspan style=\"font-size: 15px;color: rgb(63, 63, 63);font-family: 微软雅黑, "Microsoft YaHei";\">根据财税〔2016〕36号文件规定，实际发生的融资租赁利息发票可以用于进项抵扣。\u003C\u002Fspan>\r\n          \u003C\u002Fsection>\u003Csection style=\"margin-right: 8px;margin-left: 8px;line-height: 1.75em;letter-spacing: 1px;\">\u003Cbr\u002F>\r\n          \u003C\u002Fsection>\u003Csection data-tools=\"135编辑器\" data-id=\"92788\">\u003Csection style=\"margin: 15px 8px;text-align: center;\">\u003Csection style=\"display: inline-block;vertical-align: top;\">\u003Csection style=\"margin-left: auto;width: 45px;height: 5px;line-height: 5px;background-color: rgb(13, 137, 86);color: rgb(255, 255, 255);overflow: hidden;\">\u003Cbr\u002F>\r\n            \u003C\u002Fsection>\u003Csection style=\"margin-top: -3px;margin-bottom: -3px;padding-right: 8px;padding-left: 8px;border-width: 1px;border-style: solid;border-color: rgb(0, 0, 0);color: rgb(62, 62, 62);letter-spacing: 0px;line-height: 1.75;transform: rotate(0deg);\">\u003Cp>\u003Cstrong data-brushtype=\"text\" hm_fix=\"341:301\">误区四\u003C\u002Fstrong>\u003C\u002Fp>\u003C\u002Fsection>\u003Csection style=\"width: 45px;height: 5px;line-height: 5px;background-color: rgb(13, 137, 86);color: rgb(255, 255, 255);overflow: hidden;\">\u003Cbr\u002F>\r\n            \u003C\u002Fsection>\u003C\u002Fsection>\u003C\u002Fsection>\u003C\u002Fsection>\u003Csection style=\"margin-right: 8px;margin-left: 8px;line-height: 1.75em;letter-spacing: 1px;\">\u003Cbr\u002F>\r\n          \u003C\u002Fsection>\u003Ch2 style=\"margin-right: 8px;margin-left: 8px;font-weight: bold;line-height: 1.75em;letter-spacing: 1px;\">\u003Cspan style=\"font-size: 15px;color: rgb(63, 63, 63);font-family: 微软雅黑, "Microsoft YaHei";\">买了1台单价360万元的设备，可以一次性计入“管理费用”来税前扣除。\u003C\u002Fspan>\u003C\u002Fh2>\u003Csection style=\"margin-right: 8px;margin-left: 8px;\">\u003Cbr\u002F>\r\n          \u003C\u002Fsection>\u003Csection style=\"margin-right: 8px;margin-left: 8px;line-height: 1.75em;letter-spacing: 1px;\">\u003Cspan style=\"font-size: 15px;color: rgb(13, 137, 95);font-family: 微软雅黑, "Microsoft YaHei";\">纠正：\u003C\u002Fspan>\r\n          \u003C\u002Fsection>\u003Csection style=\"margin-right: 8px;margin-left: 8px;line-height: 1.75em;letter-spacing: 1px;\">\u003Cspan style=\"font-size: 15px;color: rgb(63, 63, 63);font-family: 微软雅黑, "Microsoft YaHei";\">以上理解是错误的！买了1台单价360万元的设备会计处理上应该计入“固定资产”，只是企业所得税预缴的时候允许一次性税前扣除。\u003C\u002Fspan>\r\n          \u003C\u002Fsection>\u003Csection style=\"margin-right: 8px;margin-left: 8px;line-height: 1.75em;letter-spacing: 1px;\">\u003Cbr\u002F>\r\n          \u003C\u002Fsection>\u003Csection style=\"margin-right: 8px;margin-left: 8px;line-height: 1.75em;letter-spacing: 1px;\">\u003Cspan style=\"font-size: 15px;color: rgb(13, 137, 95);font-family: 微软雅黑, "Microsoft YaHei";\">提醒：\u003C\u002Fspan>\r\n          \u003C\u002Fsection>\u003Csection style=\"margin-right: 8px;margin-left: 8px;line-height: 1.75em;letter-spacing: 1px;\">\u003Cspan style=\"font-size: 15px;color: rgb(63, 63, 63);font-family: 微软雅黑, "Microsoft YaHei";\">1、一次性计入当期成本费用税前扣除是企业所得税处理上的概念，不是会计处理上的概念，二者别混为一谈。\u003C\u002Fspan>\r\n          \u003C\u002Fsection>\u003Csection style=\"margin-right: 8px;margin-left: 8px;line-height: 1.75em;letter-spacing: 1px;\">\u003Cspan style=\"font-size: 15px;color: rgb(63, 63, 63);font-family: 微软雅黑, "Microsoft YaHei";\">2、会计处理是会计处理，税务处理是税务处理，桥是桥、路是路。\u003C\u002Fspan>\r\n          \u003C\u002Fsection>\u003Csection style=\"margin-right: 8px;margin-left: 8px;line-height: 1.75em;letter-spacing: 1px;\">\u003Cspan style=\"font-size: 15px;color: rgb(63, 63, 63);font-family: 微软雅黑, "Microsoft YaHei";\">3、一次性计入当期成本费用税前扣除是通过企业所得税季度申报表来实现扣除，不是通过财务处理实现扣除的。\u003C\u002Fspan>\r\n          \u003C\u002Fsection>\u003Csection style=\"margin-right: 8px;margin-left: 8px;line-height: 1.75em;letter-spacing: 1px;\">\u003Cbr\u002F>\r\n          \u003C\u002Fsection>\u003Csection style=\"margin-right: 8px;margin-left: 8px;line-height: 1.75em;letter-spacing: 1px;\">\u003Cspan style=\"font-size: 15px;color: rgb(13, 137, 95);font-family: 微软雅黑, "Microsoft YaHei";\">参考：\u003C\u002Fspan>\r\n          \u003C\u002Fsection>\u003Csection style=\"margin-right: 8px;margin-left: 8px;line-height: 1.75em;letter-spacing: 1px;\">\u003Cspan style=\"font-size: 15px;color: rgb(63, 63, 63);font-family: 微软雅黑, "Microsoft YaHei";\">财税〔2018〕54号 《关于设备 器具扣除有关企业所得税政策的通知》：\u003C\u002Fspan>\r\n          \u003C\u002Fsection>\u003Csection style=\"margin-right: 8px;margin-left: 8px;line-height: 1.75em;letter-spacing: 1px;\">\u003Cspan style=\"font-size: 15px;color: rgb(63, 63, 63);font-family: 微软雅黑, "Microsoft YaHei";\">一、企业在2018年1月1日至2020年12月31日期间新购进的设备、器具，单位价值不超过500万元的，允许一次性计入当期成本费用在计算应纳税所得额时扣除，不再分年度计算折旧；单位价值超过500万元的，仍按企业所得税法实施条例、《财政部 国家税务总局关于完善固定资产加速折旧企业所得税政策的通知》（财税〔2014〕75号）、《财政部 国家税务总局关于进一步完善固定资产加速折旧企业所得税政策的通知》（财税〔2015〕106号）等相关规定执行。\u003C\u002Fspan>\r\n          \u003C\u002Fsection>\u003Csection style=\"margin-right: 8px;margin-left: 8px;line-height: 1.75em;letter-spacing: 1px;\">\u003Cspan style=\"font-size: 15px;color: rgb(63, 63, 63);font-family: 微软雅黑, "Microsoft YaHei";\">二、本通知所称设备、器具，是指除房屋、建筑物以外的固定资产\u003C\u002Fspan>\r\n          \u003C\u002Fsection>\u003Csection style=\"margin-right: 8px;margin-left: 8px;line-height: 1.75em;letter-spacing: 1px;\">\u003Cp style=\"font-size: 15px;color: rgb(63, 63, 63);font-family: 微软雅黑, "Microsoft YaHei";\">\u003Cbr\u002F>\u003C\u002Fp>\u003C\u002Fsection>\u003Csection data-tools=\"135编辑器\" data-id=\"92788\">\u003Csection style=\"margin: 15px 8px;text-align: center;\">\u003Csection style=\"display: inline-block;vertical-align: top;\">\u003Csection style=\"margin-left: auto;width: 45px;height: 5px;line-height: 5px;background-color: rgb(13, 137, 86);color: rgb(255, 255, 255);overflow: hidden;\">\u003Cbr\u002F>\r\n            \u003C\u002Fsection>\u003Csection style=\"margin-top: -3px;margin-bottom: -3px;padding-right: 8px;padding-left: 8px;border-width: 1px;border-style: solid;border-color: rgb(0, 0, 0);color: rgb(62, 62, 62);letter-spacing: 0px;line-height: 1.75;transform: rotate(0deg);\">\u003Cp>\u003Cstrong data-brushtype=\"text\">误区五\u003C\u002Fstrong>\u003C\u002Fp>\u003C\u002Fsection>\u003Csection style=\"width: 45px;height: 5px;line-height: 5px;background-color: rgb(13, 137, 86);color: rgb(255, 255, 255);overflow: hidden;\">\u003Cbr\u002F>\r\n            \u003C\u002Fsection>\u003C\u002Fsection>\u003C\u002Fsection>\u003C\u002Fsection>\u003Csection style=\"margin-right: 8px;margin-left: 8px;line-height: 1.75em;letter-spacing: 1px;\">\u003Cbr\u002F>\r\n          \u003C\u002Fsection>\u003Csection style=\"margin-right: 8px;margin-left: 8px;line-height: 1.75em;letter-spacing: 1px;\">\u003Cspan style=\"font-size: 15px;color: rgb(63, 63, 63);font-family: 微软雅黑, "Microsoft YaHei";\">只有专门从事研发活动的人员发生的人工费用才允许享受研发费用加计扣除75%的优惠！\u003C\u002Fspan>\r\n          \u003C\u002Fsection>\u003Csection style=\"margin-right: 8px;margin-left: 8px;line-height: 1.75em;letter-spacing: 1px;\">\u003Cbr\u002F>\r\n          \u003C\u002Fsection>\u003Csection style=\"margin-right: 8px;margin-left: 8px;line-height: 1.75em;letter-spacing: 1px;\">\u003Cspan style=\"font-size: 15px;color: rgb(13, 137, 95);font-family: 微软雅黑, "Microsoft YaHei";\">纠正：\u003C\u002Fspan>\r\n          \u003C\u002Fsection>\u003Csection style=\"margin-right: 8px;margin-left: 8px;line-height: 1.75em;letter-spacing: 1px;\">\u003Cspan style=\"font-size: 15px;color: rgb(63, 63, 63);font-family: 微软雅黑, "Microsoft YaHei";\">以上理解是错误的！并非只有专门从事研发活动的人员发生的人工费用才允许享受研发费用加计扣除75%的优惠！高新技术企业和加计扣除新政策对研发人员均未要求“专门”从事研究开发，也就是说，从事研发活动同时也承担生产经营管理等职能的人员，也可归为研究开发人员，但由于属于同时兼顾行为，其费用应该按照合理的方法比如按实际工时占比等进行分摊。\u003C\u002Fspan>\r\n          \u003C\u002Fsection>\u003Csection style=\"margin-right: 8px;margin-left: 8px;line-height: 1.75em;letter-spacing: 1px;\">\u003Cbr\u002F>\r\n          \u003C\u002Fsection>\u003Csection style=\"margin-right: 8px;margin-left: 8px;line-height: 1.75em;letter-spacing: 1px;\">\u003Cspan style=\"font-size: 15px;color: rgb(13, 137, 95);font-family: 微软雅黑, "Microsoft YaHei";\">参考：\u003C\u002Fspan>\r\n          \u003C\u002Fsection>\u003Csection style=\"margin-right: 8px;margin-left: 8px;line-height: 1.75em;letter-spacing: 1px;\">\u003Cspan style=\"font-size: 15px;color: rgb(63, 63, 63);font-family: 微软雅黑, "Microsoft YaHei";\">《国家税务总局关于研发费用税前加计扣除归集范围有关问题的公告》（国家税务总局公告2017年第40号）规定：直接从事研发活动的人员、外聘研发人员同时从事非研发活动的，企业应对其人员活动情况做必要记录，并将其实际发生的相关费用按实际工时占比等合理方法在研发费用和生产经营费用间分配，未分配的不得加计扣除；用于研发活动的仪器、设备，同时用于非研发活动的，企业应对其仪器设备使用情况做必要记录，并将其实际发生的折旧费按实际工时占比等合理方法在研发费用和生产经营费用间分配，未分配的不得加计扣除；用于研发活动的无形资产，同时用于非研发活动的，企业应对其无形资产使用情况做必要记录，并将其实际发生的摊销费按实际工时占比等合理方法在研发费用和生产经营费用间分配，未分配的不得加计扣除。\u003C\u002Fspan>\r\n          \u003C\u002Fsection>\u003Csection style=\"margin-right: 8px;margin-left: 8px;line-height: 1.75em;letter-spacing: 1px;\">\u003Cbr\u002F>\r\n          \u003C\u002Fsection>\u003Csection data-tools=\"135编辑器\" data-id=\"92788\">\u003Csection style=\"margin: 15px 8px;text-align: center;\">\u003Csection style=\"display: inline-block;vertical-align: top;\">\u003Csection style=\"margin-left: auto;width: 45px;height: 5px;line-height: 5px;background-color: rgb(13, 137, 86);color: rgb(255, 255, 255);overflow: hidden;\">\u003Cbr\u002F>\r\n            \u003C\u002Fsection>\u003Csection style=\"margin-top: -3px;margin-bottom: -3px;padding-right: 8px;padding-left: 8px;border-width: 1px;border-style: solid;border-color: rgb(0, 0, 0);color: rgb(62, 62, 62);letter-spacing: 0px;line-height: 1.75;transform: rotate(0deg);\">\u003Cp>\u003Cstrong data-brushtype=\"text\">误区六\u003C\u002Fstrong>\u003C\u002Fp>\u003C\u002Fsection>\u003Csection style=\"width: 45px;height: 5px;line-height: 5px;background-color: rgb(13, 137, 86);color: rgb(255, 255, 255);overflow: hidden;\">\u003Cbr\u002F>\r\n            \u003C\u002Fsection>\u003C\u002Fsection>\u003C\u002Fsection>\u003C\u002Fsection>\u003Csection style=\"margin-right: 8px;margin-left: 8px;line-height: 1.75em;letter-spacing: 1px;\">\u003Cbr\u002F>\r\n          \u003C\u002Fsection>\u003Csection style=\"margin-right: 8px;margin-left: 8px;line-height: 1.75em;letter-spacing: 1px;\">\u003Cspan style=\"font-size: 15px;color: rgb(63, 63, 63);font-family: 微软雅黑, "Microsoft YaHei";\">公司自然人股权转让，公司是股权转让个税的纳税义务人！\u003C\u002Fspan>\r\n          \u003C\u002Fsection>\u003Csection style=\"margin-right: 8px;margin-left: 8px;line-height: 1.75em;letter-spacing: 1px;\">\u003Cbr\u002F>\r\n          \u003C\u002Fsection>\u003Csection style=\"margin-right: 8px;margin-left: 8px;line-height: 1.75em;letter-spacing: 1px;\">\u003Cspan style=\"font-size: 15px;color: rgb(13, 137, 95);font-family: 微软雅黑, "Microsoft YaHei";\">纠正：\u003C\u002Fspan>\r\n          \u003C\u002Fsection>\u003Csection style=\"margin-right: 8px;margin-left: 8px;line-height: 1.75em;letter-spacing: 1px;\">\u003Cspan style=\"font-size: 15px;color: rgb(63, 63, 63);font-family: 微软雅黑, "Microsoft YaHei";\">以上理解是错误的！公司自然人股权转让，股权转让方，为个税的纳税人，股权受让方，为个税的扣缴义务人。股权所在的企业没有代扣代缴义务。股权所在的企业要向税务机关报告股权变动情况。\u003C\u002Fspan>\r\n          \u003C\u002Fsection>\u003Csection style=\"margin-right: 8px;margin-left: 8px;line-height: 1.75em;letter-spacing: 1px;\">\u003Cbr\u002F>\r\n          \u003C\u002Fsection>\u003Csection style=\"margin-right: 8px;margin-left: 8px;line-height: 1.75em;letter-spacing: 1px;\">\u003Cspan style=\"font-size: 15px;color: rgb(13, 137, 95);font-family: 微软雅黑, "Microsoft YaHei";\">参考：\u003C\u002Fspan>\r\n          \u003C\u002Fsection>\u003Csection style=\"margin-right: 8px;margin-left: 8px;line-height: 1.75em;letter-spacing: 1px;\">\u003Cspan style=\"font-size: 15px;color: rgb(63, 63, 63);font-family: 微软雅黑, "Microsoft YaHei";\">1、《中华人民共和国个人所得税法》第三条规定：特许权使用费所得，利息、股息、红利所得，财产租赁所得，财产转让所得，偶然所得和其他所得，适用比例税率，税率为百分之二十。第六条五规定：财产转让所得，以转让财产的收入额减除财产原值和合理费用后的余额，为应纳税所得额。第八条规定：个人所得税，以所得人为纳税义务人，以支付所得的单位或者个人为扣缴义务人。\u003C\u002Fspan>\r\n          \u003C\u002Fsection>\u003Csection style=\"margin-right: 8px;margin-left: 8px;line-height: 1.75em;letter-spacing: 1px;\">\u003Cbr\u002F>\r\n          \u003C\u002Fsection>\u003Csection style=\"margin-right: 8px;margin-left: 8px;line-height: 1.75em;letter-spacing: 1px;\">\u003Cspan style=\"font-size: 15px;color: rgb(63, 63, 63);font-family: 微软雅黑, "Microsoft YaHei";\">2、国家税务总局关于发布《股权转让所得个人所得税管理办法（试行）》的公告（国家税务总局公告2014年第67号）：\u003C\u002Fspan>\r\n          \u003C\u002Fsection>\u003Csection style=\"margin-right: 8px;margin-left: 8px;line-height: 1.75em;letter-spacing: 1px;\">\u003Cspan style=\"font-size: 15px;color: rgb(63, 63, 63);font-family: 微软雅黑, "Microsoft YaHei";\">第二十二条 被投资企业应当在董事会或股东会结束后5个工作日内，向主管税务机关报送与股权变动事项相关的董事会或股东会决议、会议纪要等资料。被投资企业发生个人股东变动或者个人股东所持股权变动的，应当在次月15日内向主管税务机关报送含有股东变动信息的《个人所得税基础信息表（A表）》及股东变更情况说明。\u003C\u002Fspan>\r\n          \u003C\u002Fsection>\u003Csection style=\"margin-right: 8px;margin-left: 8px;line-height: 1.75em;letter-spacing: 1px;\">\u003Cbr\u002F>\r\n          \u003C\u002Fsection>\u003Csection data-tools=\"135编辑器\" data-id=\"92788\">\u003Csection style=\"margin: 15px 8px;text-align: center;\">\u003Csection style=\"display: inline-block;vertical-align: top;\">\u003Csection style=\"margin-left: auto;width: 45px;height: 5px;line-height: 5px;background-color: rgb(13, 137, 86);color: rgb(255, 255, 255);overflow: hidden;\">\u003Cbr\u002F>\r\n            \u003C\u002Fsection>\u003Csection style=\"margin-top: -3px;margin-bottom: -3px;padding-right: 8px;padding-left: 8px;border-width: 1px;border-style: solid;border-color: rgb(0, 0, 0);color: rgb(62, 62, 62);letter-spacing: 0px;line-height: 1.75;transform: rotate(0deg);\">\u003Cp>\u003Cstrong data-brushtype=\"text\">误区七\u003C\u002Fstrong>\u003C\u002Fp>\u003C\u002Fsection>\u003Csection style=\"width: 45px;height: 5px;line-height: 5px;background-color: rgb(13, 137, 86);color: rgb(255, 255, 255);overflow: hidden;\">\u003Cbr\u002F>\r\n            \u003C\u002Fsection>\u003C\u002Fsection>\u003C\u002Fsection>\u003C\u002Fsection>\u003Csection style=\"margin-right: 8px;margin-left: 8px;line-height: 1.75em;letter-spacing: 1px;\">\u003Cbr\u002F>\r\n          \u003C\u002Fsection>\u003Csection style=\"margin-right: 8px;margin-left: 8px;line-height: 1.75em;letter-spacing: 1px;\">\u003Cspan style=\"font-size: 15px;color: rgb(63, 63, 63);font-family: 微软雅黑, "Microsoft YaHei";\">所有的建筑工程必须农民工实名制管理和办理农民工工资专用账户！\u003C\u002Fspan>\r\n          \u003C\u002Fsection>\u003Csection style=\"margin-right: 8px;margin-left: 8px;line-height: 1.75em;letter-spacing: 1px;\">\u003Cbr\u002F>\r\n          \u003C\u002Fsection>\u003Csection style=\"margin-right: 8px;margin-left: 8px;line-height: 1.75em;letter-spacing: 1px;\">\u003Cspan style=\"font-size: 15px;color: rgb(13, 137, 95);font-family: 微软雅黑, "Microsoft YaHei";\">纠正：\u003C\u002Fspan>\r\n          \u003C\u002Fsection>\u003Csection style=\"margin-right: 8px;margin-left: 8px;line-height: 1.75em;letter-spacing: 1px;\">\u003Cspan style=\"font-size: 15px;color: rgb(63, 63, 63);font-family: 微软雅黑, "Microsoft YaHei";\">以上理解是错误的！主要是房建工程和市政工程才必须实行农民工实名制管理和办理农民工工资专用账户！\u003C\u002Fspan>\r\n          \u003C\u002Fsection>\u003Csection style=\"margin-right: 8px;margin-left: 8px;line-height: 1.75em;letter-spacing: 1px;\">\u003Cbr\u002F>\r\n          \u003C\u002Fsection>\u003Csection style=\"margin-right: 8px;margin-left: 8px;line-height: 1.75em;letter-spacing: 1px;\">\u003Cspan style=\"font-size: 15px;color: rgb(13, 137, 95);font-family: 微软雅黑, "Microsoft YaHei";\">提醒：\u003C\u002Fspan>\r\n          \u003C\u002Fsection>\u003Csection style=\"margin-right: 8px;margin-left: 8px;line-height: 1.75em;letter-spacing: 1px;\">\u003Cspan style=\"font-size: 15px;color: rgb(63, 63, 63);font-family: 微软雅黑, "Microsoft YaHei";\">1、对于地下管道工程、煤矿建设工程、石油化工煤气建设工程、绿化工程、拆迁工程、爆破工程、家庭室内装修工程等，既不需要办理农民工工资专用账户又不要办理农民工实名制管理；\u003C\u002Fspan>\r\n          \u003C\u002Fsection>\u003Csection style=\"margin-right: 8px;margin-left: 8px;line-height: 1.75em;letter-spacing: 1px;\">\u003Cspan style=\"font-size: 15px;color: rgb(63, 63, 63);font-family: 微软雅黑, "Microsoft YaHei";\">2、对于国家交通工程、水利水电工程、国家电网工程，只是需要办理农民工工资专用账户但不要办理农民工实名制管理。\u003C\u002Fspan>\r\n          \u003C\u002Fsection>\u003Csection style=\"margin-right: 8px;margin-left: 8px;text-align: center;min-height: 1em;max-inline-size: 100%;cursor: text;caret-color: rgb(255, 0, 0);font-size: 16px;color: rgb(63, 63, 63);line-height: 1.75em;letter-spacing: 1px;font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif;outline: none 0px !important;\">\u003Cbr\u002F>\r\n          \u003C\u002Fsection>\u003Csection data-tools=\"135编辑器\" data-id=\"92788\">\u003Csection style=\"margin: 15px 8px;text-align: center;\">\u003Csection style=\"display: inline-block;vertical-align: top;\">\u003Csection style=\"margin-left: auto;width: 45px;height: 5px;line-height: 5px;background-color: rgb(13, 137, 86);color: rgb(255, 255, 255);overflow: hidden;\">\u003Cbr\u002F>\r\n            \u003C\u002Fsection>\u003Csection style=\"margin-top: -3px;margin-bottom: -3px;padding-right: 8px;padding-left: 8px;border-width: 1px;border-style: solid;border-color: rgb(0, 0, 0);color: rgb(62, 62, 62);letter-spacing: 0px;line-height: 1.75;transform: rotate(0deg);\">\u003Cp>\u003Cstrong data-brushtype=\"text\">误区八\u003C\u002Fstrong>\u003C\u002Fp>\u003C\u002Fsection>\u003Csection style=\"width: 45px;height: 5px;line-height: 5px;background-color: rgb(13, 137, 86);color: rgb(255, 255, 255);overflow: hidden;\">\u003Cbr\u002F>\r\n            \u003C\u002Fsection>\u003C\u002Fsection>\u003C\u002Fsection>\u003C\u002Fsection>\u003Csection style=\"margin-right: 8px;margin-left: 8px;line-height: 1.75em;letter-spacing: 1px;\">\u003Cbr\u002F>\r\n          \u003C\u002Fsection>\u003Csection style=\"margin-right: 8px;margin-left: 8px;line-height: 1.75em;letter-spacing: 1px;\">\u003Cspan style=\"font-size: 15px;color: rgb(63, 63, 63);font-family: 微软雅黑, "Microsoft YaHei";\">认缴制下投资未到位发生的利息支出不得在税前扣除！\u003C\u002Fspan>\r\n          \u003C\u002Fsection>\u003Csection style=\"margin-right: 8px;margin-left: 8px;line-height: 1.75em;letter-spacing: 1px;\">\u003Cbr\u002F>\r\n          \u003C\u002Fsection>\u003Csection style=\"margin-right: 8px;margin-left: 8px;line-height: 1.75em;letter-spacing: 1px;\">\u003Cspan style=\"font-size: 15px;color: rgb(13, 137, 95);font-family: 微软雅黑, "Microsoft YaHei";\">纠正：\u003C\u002Fspan>\r\n          \u003C\u002Fsection>\u003Csection style=\"margin-right: 8px;margin-left: 8px;line-height: 1.75em;letter-spacing: 1px;\">\u003Cspan style=\"font-size: 15px;color: rgb(63, 63, 63);font-family: 微软雅黑, "Microsoft YaHei";\">以上理解是错误的！比如我企业属于认缴制，认缴出资的截止时间为 2050 年，每年我企业都要从银行贷款，请问这部分贷款利息能否税前扣除？答复当然允许扣除。\u003C\u002Fspan>\r\n          \u003C\u002Fsection>\u003Csection style=\"margin-right: 8px;margin-left: 8px;line-height: 1.75em;letter-spacing: 1px;\">\u003Cbr\u002F>\r\n          \u003C\u002Fsection>\u003Csection style=\"margin-right: 8px;margin-left: 8px;line-height: 1.75em;letter-spacing: 1px;\">\u003Cspan style=\"font-size: 15px;color: rgb(13, 137, 95);font-family: 微软雅黑, "Microsoft YaHei";\">提醒：\u003C\u002Fspan>\r\n          \u003C\u002Fsection>\u003Csection style=\"margin-right: 8px;margin-left: 8px;line-height: 1.75em;letter-spacing: 1px;\">\u003Cspan style=\"font-size: 15px;color: rgb(63, 63, 63);font-family: 微软雅黑, "Microsoft YaHei";\">凡企业投资者在规定期限内未缴足其应缴资本额的，该企业对外借款所发生的利息，相当于投资者实缴资本额与在规定期限内应缴资本额的差额应计付的利息，其不属于企业合理的支出，应由企业投资者负担，不得在计算企业应纳税所得额时扣除。\u003C\u002Fspan>\r\n          \u003C\u002Fsection>\u003Csection style=\"margin-right: 8px;margin-left: 8px;line-height: 1.75em;letter-spacing: 1px;\">\u003Cbr\u002F>\r\n          \u003C\u002Fsection>\u003Csection style=\"margin-right: 8px;margin-left: 8px;line-height: 1.75em;letter-spacing: 1px;\">\u003Cspan style=\"font-size: 15px;color: rgb(13, 137, 95);font-family: 微软雅黑, "Microsoft YaHei";\"> 参考：\u003C\u002Fspan>\r\n          \u003C\u002Fsection>\u003Csection style=\"margin-right: 8px;margin-left: 8px;line-height: 1.75em;letter-spacing: 1px;\">\u003Cspan style=\"font-size: 15px;color: rgb(63, 63, 63);font-family: 微软雅黑, "Microsoft YaHei";\">《国家税务总局关于企业投资者投资未到位而发生的利息支出企业所得税前扣除问题的批复》（国税函[2009]312 号）规定，根据《中华人民共和国企业所得税法实施条例》第二十七条规定，凡企业投资者在规定期限内未缴足其应缴资本额的，该企业对外借款所发生的利息，相当于投资者实缴资本额与在规定期限内应缴资本额的差额应计付的利息，其不属于企业合理的支出，应由企业投资者负担，不得在计算企业应纳税所得额时扣除。\u003C\u002Fspan>\r\n          \u003C\u002Fsection>\u003Csection style=\"margin-right: 8px;margin-left: 8px;line-height: 1.75em;letter-spacing: 1px;\">\u003Cbr\u002F>\r\n          \u003C\u002Fsection>\u003Csection data-tools=\"135编辑器\" data-id=\"92788\">\u003Csection style=\"margin: 15px 8px;text-align: center;\">\u003Csection style=\"display: inline-block;vertical-align: top;\">\u003Csection style=\"margin-left: auto;width: 45px;height: 5px;line-height: 5px;background-color: rgb(13, 137, 86);color: rgb(255, 255, 255);overflow: hidden;\">\u003Cbr\u002F>\r\n            \u003C\u002Fsection>\u003Csection hm_fix=\"356:301\" style=\"margin-top: -3px;margin-bottom: -3px;padding-right: 8px;padding-left: 8px;border-width: 1px;border-style: solid;border-color: rgb(0, 0, 0);color: rgb(62, 62, 62);letter-spacing: 0px;line-height: 1.75;transform: rotate(0deg);\">\u003Cp>\u003Cstrong data-brushtype=\"text\">误区九\u003C\u002Fstrong>\u003C\u002Fp>\u003C\u002Fsection>\u003Csection style=\"width: 45px;height: 5px;line-height: 5px;background-color: rgb(13, 137, 86);color: rgb(255, 255, 255);overflow: hidden;\">\u003Cbr\u002F>\r\n            \u003C\u002Fsection>\u003C\u002Fsection>\u003C\u002Fsection>\u003C\u002Fsection>\u003Csection style=\"margin-right: 8px;margin-left: 8px;line-height: 1.75em;letter-spacing: 1px;\">\u003Cbr\u002F>\r\n          \u003C\u002Fsection>\u003Csection style=\"margin-right: 8px;margin-left: 8px;line-height: 1.75em;letter-spacing: 1px;\">\u003Cspan style=\"font-size: 15px;color: rgb(63, 63, 63);font-family: 微软雅黑, "Microsoft YaHei";\">发票开具项目必须根据营业执照经营范围，执照上没有的不得自行开具发票！\u003C\u002Fspan>\r\n          \u003C\u002Fsection>\u003Csection style=\"margin-right: 8px;margin-left: 8px;line-height: 1.75em;letter-spacing: 1px;\">\u003Cbr\u002F>\r\n          \u003C\u002Fsection>\u003Csection style=\"margin-right: 8px;margin-left: 8px;line-height: 1.75em;letter-spacing: 1px;\">\u003Cspan style=\"font-size: 15px;color: rgb(13, 137, 95);font-family: 微软雅黑, "Microsoft YaHei";\">纠正：\u003C\u002Fspan>\r\n          \u003C\u002Fsection>\u003Csection style=\"margin-right: 8px;margin-left: 8px;line-height: 1.75em;letter-spacing: 1px;\">\u003Cspan style=\"font-size: 15px;color: rgb(63, 63, 63);font-family: 微软雅黑, "Microsoft YaHei";\">以上理解是错误的！开具发票是根据企业实际发生的业务事项来开具，而非根据营业执照经营范围。\u003C\u002Fspan>\r\n          \u003C\u002Fsection>\u003Csection style=\"margin-right: 8px;margin-left: 8px;line-height: 1.75em;letter-spacing: 1px;\">\u003Cbr\u002F>\r\n          \u003C\u002Fsection>\u003Csection style=\"margin-right: 8px;margin-left: 8px;line-height: 1.75em;letter-spacing: 1px;\">\u003Cspan style=\"font-size: 15px;color: rgb(13, 137, 95);font-family: 微软雅黑, "Microsoft YaHei";\">提醒：\u003C\u002Fspan>\r\n          \u003C\u002Fsection>\u003Csection style=\"margin-right: 8px;margin-left: 8px;line-height: 1.75em;letter-spacing: 1px;\">\u003Cspan style=\"font-size: 15px;color: rgb(63, 63, 63);font-family: 微软雅黑, "Microsoft YaHei";\">1、企业偶然发生超出经营范围的业务，可以自行开具发票；经常发生超出经营范围的业务，需要在市场监管部门及税务机关增加营业范围。\u003C\u002Fspan>\r\n          \u003C\u002Fsection>\u003Csection style=\"margin-right: 8px;margin-left: 8px;line-height: 1.75em;letter-spacing: 1px;\">\u003Cspan style=\"font-size: 15px;color: rgb(63, 63, 63);font-family: 微软雅黑, "Microsoft YaHei";\">2、开具发票时虽然超出了营业执照上的经营范围，由于属于业务经营的需要，因此即便是超范围开票，也不属于虚开发票行为，大可不用担心。\u003C\u002Fspan>\r\n          \u003C\u002Fsection>\u003Csection style=\"margin-right: 8px;margin-left: 8px;line-height: 1.75em;letter-spacing: 1px;\">\u003Cbr\u002F>\r\n          \u003C\u002Fsection>\u003Csection style=\"margin-right: 8px;margin-left: 8px;line-height: 1.75em;letter-spacing: 1px;\">\u003Cspan style=\"font-size: 15px;color: rgb(13, 137, 95);font-family: 微软雅黑, "Microsoft YaHei";\">参考：\u003C\u002Fspan>\r\n          \u003C\u002Fsection>\u003Csection style=\"margin-right: 8px;margin-left: 8px;line-height: 1.75em;letter-spacing: 1px;\">\u003Cspan style=\"font-size: 15px;color: rgb(63, 63, 63);font-family: 微软雅黑, "Microsoft YaHei";\">国家税务总局上海市税务局12366热点问题（2018年第19期）：\u003C\u002Fspan>\r\n          \u003C\u002Fsection>\u003Csection style=\"margin-right: 8px;margin-left: 8px;line-height: 1.75em;letter-spacing: 1px;\">\u003Cspan style=\"font-size: 15px;color: rgb(63, 63, 63);font-family: 微软雅黑, "Microsoft YaHei";\">一、纳税人发生的应税行为超出营业执照上的经营范围，是否可以开具发票？\u003C\u002Fspan>\r\n          \u003C\u002Fsection>\u003Csection style=\"margin-right: 8px;margin-left: 8px;line-height: 1.75em;letter-spacing: 1px;\">\u003Cspan style=\"font-size: 15px;color: rgb(63, 63, 63);font-family: 微软雅黑, "Microsoft YaHei";\">除国家明令禁止外，根据《国务院关于修改<中华人民共和国发票管理办法>的决定》（中华人民共和国国务院令第587号）及《国家税务总局关于修改<中华人民共和国发票管理办法实施细则>的决定》（国家税务总局令第37号》的规定，销售商品、提供服务以及从事其他经营活动的单位和个人，对外发生经营业务收取款项，收款方应当向付款方开具发票。\u003C\u002Fspan>\r\n          \u003C\u002Fsection>\u003Csection data-role=\"paragraph\">\u003Csection>\u003Csection>\u003Csection>\u003Cbr\u002F>\r\n            \u003C\u002Fsection>\u003Csection>\u003Cspan style=\"font-size: 12px;color: #888888;\">本文来源：会计资格评价网\u003C\u002Fspan>\r\n            \u003C\u002Fsection>\u003Csection>\u003Cp style=\"font-size: 12px;color: rgb(136, 136, 136);\">\u003Cspan style=\"font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.408px; text-align: center; font-size: 16px;\">                        \u003C\u002Fspan>\u003C\u002Fp>\u003C\u002Fsection>\u003C\u002Fsection>\u003C\u002Fsection>\u003C\u002Fsection>\u003C\u002Fsection>\u003C\u002Fsection>\u003C\u002Fsection>\u003C\u002Fsection>\u003C\u002Fsection>\u003C\u002Fsection>\u003C\u002Fsection>\u003C\u002Fsection>\u003C\u002Fsection>\u003C\u002Fsection>\u003Csection data-role=\"outer\" label=\"Powered by 135editor.com\" style=\"max-width: 100%; white-space: normal; overflow-wrap: break-word !important; box-sizing: border-box !important;\">\u003Csection label=\"Powered by 135editor.com\" style=\"max-width: 100%;overflow-wrap: break-word !important;box-sizing: border-box !important;\">\u003Carticle data-author=\"Wxeditor\" style=\"max-width: 100%;overflow-wrap: break-word !important;box-sizing: border-box !important;\">\u003Csection style=\"max-width: 100%;overflow-wrap: break-word !important;box-sizing: border-box !important;\">\u003Csection data-role=\"outer\" label=\"Powered by 135editor.com\" style=\"max-width: 100%;overflow-wrap: break-word !important;box-sizing: border-box !important;\">\u003Csection data-role=\"outer\" label=\"Powered by 135editor.com\" style=\"max-width: 100%;overflow-wrap: break-word !important;box-sizing: border-box !important;\">\u003Csection data-role=\"outer\" label=\"Powered by 135editor.com\" style=\"max-width: 100%;overflow-wrap: break-word !important;box-sizing: border-box !important;\">\u003Csection data-role=\"outer\" label=\"Powered by 135editor.com\" style=\"max-width: 100%;overflow-wrap: break-word !important;box-sizing: border-box !important;\">\u003Csection data-role=\"paragraph\" style=\"max-width: 100%;overflow-wrap: break-word !important;box-sizing: border-box !important;\">\u003Csection data-tools=\"135编辑器\" data-id=\"94443\" style=\"max-width: 100%;overflow-wrap: break-word !important;box-sizing: border-box !important;\">\u003Csection data-tools=\"135编辑器\" data-id=\"94376\" data-color=\"#ab1942\" style=\"max-width: 100%;overflow-wrap: break-word !important;box-sizing: border-box !important;\">\u003Csection data-role=\"outer\" label=\"Powered by 135editor.com\" style=\"max-width: 100%;overflow-wrap: break-word !important;box-sizing: border-box !important;\">\u003Csection data-role=\"outer\" label=\"Powered by 135editor.com\" style=\"max-width: 100%;overflow-wrap: break-word !important;box-sizing: border-box !important;\">\u003Csection data-role=\"paragraph\" style=\"max-width: 100%;overflow-wrap: break-word !important;box-sizing: border-box !important;\">\u003Csection data-role=\"paragraph\" style=\"max-width: 100%;overflow-wrap: break-word !important;box-sizing: border-box !important;\">\u003Csection data-role=\"outer\" label=\"Powered by 135editor.com\" style=\"max-width: 100%;overflow-wrap: break-word !important;box-sizing: border-box !important;\">\u003Csection data-role=\"paragraph\" style=\"max-width: 100%;overflow-wrap: break-word !important;box-sizing: border-box !important;\">\u003Csection data-role=\"outer\" label=\"Powered by 135editor.com\" style=\"max-width: 100%;overflow-wrap: break-word !important;box-sizing: border-box !important;\">\u003Csection data-role=\"paragraph\" style=\"max-width: 100%;overflow-wrap: break-word !important;box-sizing: border-box !important;\">\u003Csection data-role=\"outer\" label=\"Powered by 135editor.com\" style=\"max-width: 100%;overflow-wrap: break-word !important;box-sizing: border-box !important;\">\u003Cp style=\"margin-right: 16px;margin-left: 16px;max-width: 100%;min-height: 1em;font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif;letter-spacing: 0.408px;line-height: 1.75em;overflow-wrap: break-word !important;box-sizing: border-box !important;\">\u003Cstrong style=\"max-width: 100%;color: rgb(0, 0, 0);font-size: 14px;letter-spacing: 1px;overflow-wrap: break-word !important;box-sizing: border-box !important;\">\u003Cstrong style=\"max-width: 100%;overflow-wrap: break-word !important;box-sizing: border-box !important;\">\u003Cstrong style=\"max-width: 100%;overflow-wrap: break-word !important;box-sizing: border-box !important;\">沙之星跨境拥有注册公司、记账报税等工商财税业务。如有\u003C\u002Fstrong>\u003C\u002Fstrong>\u003C\u002Fstrong>\u003Cstrong style=\"max-width: 100%;color: rgb(0, 0, 0);font-size: 14px;letter-spacing: 1px;overflow-wrap: break-word !important;box-sizing: border-box !important;\">\u003Cstrong style=\"max-width: 100%;overflow-wrap: break-word !important;box-sizing: border-box !important;\">\u003Cstrong style=\"max-width: 100%;overflow-wrap: break-word !important;box-sizing: border-box !important;\">需要，可以添加客服小姐姐微信：\u003C\u002Fstrong>\u003C\u002Fstrong>\u003C\u002Fstrong>\u003Cspan style=\"max-width: 100%;letter-spacing: 1px;background-color: rgb(255, 76, 65);color: rgb(255, 255, 255);overflow-wrap: break-word !important;box-sizing: border-box !important;\">\u003Cstrong style=\"max-width: 100%;overflow-wrap: break-word !important;box-sizing: border-box !important;\">\u003Cspan style=\"max-width: 100%;font-size: 14px;overflow-wrap: break-word !important;box-sizing: border-box !important;\">shazhixing005\u003C\u002Fspan>\u003C\u002Fstrong>\u003C\u002Fspan>\u003Cstrong style=\"max-width: 100%;color: rgb(0, 0, 0);font-size: 14px;letter-spacing: 1px;overflow-wrap: break-word !important;box-sizing: border-box !important;\">\u003Cstrong style=\"max-width: 100%;overflow-wrap: break-word !important;box-sizing: border-box !important;\">\u003Cstrong style=\"max-width: 100%;overflow-wrap: break-word !important;box-sizing: border-box !important;\">，我们将以专业的态度、贴心的服务，为您定制解决方案。\u003C\u002Fstrong>\u003C\u002Fstrong>\u003C\u002Fstrong>\u003C\u002Fp>\u003Cp style=\"margin-right: 16px;margin-left: 16px;max-width: 100%;min-height: 1em;font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif;letter-spacing: 0.408px;line-height: 1.75em;overflow-wrap: break-word !important;box-sizing: border-box !important;\">\u003Cstrong style=\"max-width: 100%;color: rgb(0, 0, 0);font-size: 14px;letter-spacing: 1px;overflow-wrap: break-word !important;box-sizing: border-box !important;\">\u003C\u002Fstrong>\u003C\u002Fp>\u003C\u002Fsection>\u003C\u002Fsection>\u003C\u002Fsection>\u003C\u002Fsection>\u003C\u002Fsection>\u003C\u002Fsection>\u003C\u002Fsection>\u003C\u002Fsection>\u003C\u002Fsection>\u003C\u002Fsection>\u003C\u002Fsection>\u003C\u002Fsection>\u003C\u002Fsection>\u003C\u002Fsection>\u003C\u002Fsection>\u003C\u002Fsection>\u003C\u002Fsection>\u003C\u002Farticle>\u003C\u002Fsection>\u003C\u002Fsection>","2022-03-11 03:50:14","2026-07-08 09:37:37",[149],{"uid":150,"name":121,"url":151,"type":121,"businessId":141,"businessType":152},"vc-upload-1665561979-179","https:\u002F\u002Facumencms.oss-cn-shenzhen.aliyuncs.com\u002Fuploads\u002F20220310\u002F1646884139568.png","cmsinfo",[],{"infoId":155,"title":156,"bizGroupId":96,"goodsId":157,"fileList":158,"reportCoverImageList":164},72912,"在美国，注册了公司不等于你就在经营",208,[159],{"uid":160,"name":161,"url":162,"type":163,"businessId":155,"businessType":152},"vc-upload-1781666725184-44","21.jpg","https:\u002F\u002Fstarsite.oss-cn-shenzhen.aliyuncs.com\u002Fbackend\u002Fupload\u002F20260617\u002F067138832813395968.jpg","image\u002Fjpeg",[165],{"uid":166,"name":167,"url":168,"type":163,"businessId":155,"businessType":169},"vc-upload-1781666725184-33","2(3).jpg","https:\u002F\u002Fstarsite.oss-cn-shenzhen.aliyuncs.com\u002Fbackend\u002Fupload\u002F20260617\u002F067138237155119104.jpg","cmsinfoReportCover",[],"政策快讯",{"id":173,"goodsName":174,"goodsFigureFileUrl":175},112,"德国税务稽查","https:\u002F\u002Fsafaristarmall-prod.oss-accelerate.aliyuncs.com\u002Fproduct\u002F20241128\u002Fe55c9356421d499497bb2d75c7a46b98.jpg?Expires=1783485325&OSSAccessKeyId=STS.NYGhESQihKJgsqRNbFWPS98ma&Signature=qmMA%2FnUjfg7miIukEMVx4yyQD1c%3D&security-token=CAISzAJ1q6Ft5B2yfSjIr5ryI%2F%2FnvLZJ%2FIiMcVfjqmITW99%2F1v3Ggzz2IHtLfXduAOsftf4%2Fnm1S7PYTlqJoRoReREvCccZr8syCXeJJ%2F9GT1fau5Jko1beHewHKeTOZsebWZ%2BLmNqC%2FHt6md1HDkAJq3LL%2Bbk%2FMdle5MJqP%2B%2FUFB5ZtKWveVzddA8pMLQZPsdITMWCrVcygKRn3mGHdfiEK00he8Tout%2F%2FvmZLAtkKO1QCilbMvyt6vcsT%2BXa5FJ4xiVtq55utye5fa3TRYgxowr%2Fwp1fIaoGye5YvNWQQLuUXXKZrO%2B9hoNxRierN%2FAKdKpeL9juFxoOnak4DnQaGcnRH%2BhU81La%2FXI6uscIvBXr5R%2FgZoL%2FEadX6lgjjkYa5VoGMmHEcH0nNtZnN8CRgoKB2k1FHZhq6krElNKcynlJVS%2B%2F4Taz29W%2FFZeTDnKxqAARK0fb4VkGvCh3qkHXtdmwYH7FTWiDxePqItK3fmnlTPFj4cRR3Gn%2BWgXZkw2h7mi1X9o9I3Doe1qzbU%2F6svOZosmkGnM3hFPWSeOlba60%2BF7TThAXaB5BpCOVdgb0DpEoKLPaIEc%2Bq21UBqpIPGqsmtQBaFRzY%2BwYLU9S1rUw%2B1IAA%3D","沙之星跨境","2026-07-08 11:35:25",{"left":4,"top":4,"width":179,"height":179,"rotate":4,"vFlip":7,"hFlip":7,"body":180},15,"\u003Cg fill=\"none\">\u003Cpath d=\"M14.25 13.8542C14.25 13.9591 14.2083 14.0598 14.1341 14.1341C14.0598 14.2083 13.9591 14.25 13.8542 14.25H0.395833C0.290852 14.25 0.19017 14.2083 0.115937 14.1341C0.0417036 14.0598 0 13.9591 0 13.8542V7.125H1.58333V12.6667H12.6667V7.125H14.25V13.8542Z\" fill=\"currentColor\"\u002F>\n\u003Cpath d=\"M7.91618 5.54167V0H6.33284V5.54167H4.36951C4.33227 5.54172 4.2958 5.55228 4.26429 5.57213C4.23278 5.59198 4.20751 5.62032 4.19139 5.65389C4.17526 5.68747 4.16894 5.7249 4.17314 5.76191C4.17734 5.79891 4.1919 5.83398 4.21514 5.86308L6.97013 9.30683C6.98868 9.32995 7.01218 9.3486 7.0389 9.36142C7.06562 9.37424 7.09487 9.3809 7.12451 9.3809C7.15415 9.3809 7.1834 9.37424 7.21012 9.36142C7.23684 9.3486 7.26034 9.32995 7.27888 9.30683L10.0339 5.86308C10.0571 5.83398 10.0717 5.79891 10.0759 5.76191C10.0801 5.7249 10.0738 5.68747 10.0576 5.65389C10.0415 5.62032 10.0162 5.59198 9.98473 5.57213C9.95322 5.55228 9.91675 5.54172 9.87951 5.54167H7.91618Z\" fill=\"currentColor\"\u002F>\u003C\u002Fg>",[182,195,207,218,230,243],{"id":183,"title":184,"description":185,"highlightContent":121,"clicks":186,"creator":121,"pushTime":187,"createTime":187,"fileList":188,"videoList":121,"columnId":193,"columnName":121,"bizGroupId":37,"bizGroupId_Text":194,"goodsId":11,"goodsName":121,"uaType":121,"isRandom":121,"publisher":176},72976,"墨西哥电子账本审计一旦启动，税局会调取过去几年的所有电子发票和银行流水吗？","墨西哥电子账本审计法定追溯期五年，SAT可调取该期间内全部CFDI电子发票及银行账户完整流水。",12,"2026-06-30 14:39:31",[189],{"uid":190,"name":191,"url":192,"type":163,"businessId":183,"businessType":152},"vc-upload-1782801457969-9","墨西哥1.jpg","https:\u002F\u002Fstarsite.oss-cn-shenzhen.aliyuncs.com\u002Fbackend\u002Fupload\u002F20260630\u002F071846041522671616.jpg","wiki","全球VAT",{"id":196,"title":197,"description":198,"highlightContent":121,"clicks":199,"creator":121,"pushTime":200,"createTime":200,"fileList":201,"videoList":121,"columnId":193,"columnName":121,"bizGroupId":71,"bizGroupId_Text":72,"goodsId":206,"goodsName":121,"uaType":121,"isRandom":121,"publisher":176},72954,"波兰WEEE注册是不是必须找当地代理？中国卖家自己直接申请到底行不行？","波兰WEEE注册中国卖家不能自行申请，必须委托波兰境内授权代表，此为法律强制性前置条件。",9,"2026-06-25 16:24:03",[202],{"uid":203,"name":204,"url":205,"type":163,"businessId":196,"businessType":152},"vc-upload-1782353847473-39","波兰1.jpg","https:\u002F\u002Fstarsite.oss-cn-shenzhen.aliyuncs.com\u002Fbackend\u002Fupload\u002F20260625\u002F070060391387500544.jpg",267,{"id":208,"title":209,"description":210,"highlightContent":121,"clicks":211,"creator":121,"pushTime":212,"createTime":212,"fileList":213,"videoList":121,"columnId":193,"columnName":121,"bizGroupId":37,"bizGroupId_Text":194,"goodsId":11,"goodsName":121,"uaType":121,"isRandom":121,"publisher":176},72934,"离岸架构能绕过墨西哥税吗？两边税务关系理不清会不会被两头征税？","老吴通过乌拉圭离岸层架构墨公司，意图享受协定低税率。但离岸层因缺乏商业实质被SAT认定为空壳，导致股息无法享协定优惠，引发两头征税风险。",20,"2026-06-23 10:51:33",[214],{"uid":215,"name":216,"url":217,"type":163,"businessId":208,"businessType":152},"vc-upload-1782179783230-15","17.jpg","https:\u002F\u002Fstarsite.oss-cn-shenzhen.aliyuncs.com\u002Fbackend\u002Fupload\u002F20260623\u002F069251975177965568.jpg",{"id":219,"title":220,"description":221,"highlightContent":121,"clicks":222,"creator":121,"pushTime":223,"createTime":224,"fileList":225,"videoList":121,"columnId":193,"columnName":121,"bizGroupId":37,"bizGroupId_Text":194,"goodsId":11,"goodsName":121,"uaType":121,"isRandom":121,"publisher":176},72915,"墨西哥税务优化方案报价差好几倍，到底选贵的还是选对的才能真省税？","低价方案仅包含RFC注册，不涉及银行开户、税号状态维护及申报等关键步骤，导致无法享受低税率，最终补救总成本远超中等报价方案。",18,"2026-06-17 15:33:00","2026-06-17 15:33:01",[226],{"uid":227,"name":228,"url":229,"type":163,"businessId":219,"businessType":152},"vc-upload-1781660535447-12","3.jpg","https:\u002F\u002Fstarsite.oss-cn-shenzhen.aliyuncs.com\u002Fbackend\u002Fupload\u002F20260617\u002F067148482325647360.jpg",{"id":231,"title":232,"description":233,"highlightContent":121,"clicks":234,"creator":121,"pushTime":235,"createTime":235,"fileList":236,"videoList":121,"columnId":193,"columnName":121,"bizGroupId":37,"bizGroupId_Text":194,"goodsId":242,"goodsName":121,"uaType":121,"isRandom":121,"publisher":176},72865,"英国VAT退税迟迟不到账拖垮现金流？一站式全托管让回款周期缩短30天","英国VAT退税慢三大卡点：申报与清关数据不符、缺乏主动跟进、银行账户与税号主体不匹配，任一问题均会触发人工审核或挂起。",22,"2026-06-08 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