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英语翻译公司每年分两次上缴印花税.第一次为七月份,缴纳上半年印花税.各个业务部门并不根据实际合同进行整理、汇总,仅由财务

来源:学生作业帮 编辑:作业帮 分类:英语作业 时间:2024/05/29 15:42:47
英语翻译
公司每年分两次上缴印花税.
第一次为七月份,缴纳上半年印花税.各个业务部门并不根据实际合同进行整理、汇总,仅由财务部门按照估计的合同总金额上报税务局.
第二次为次年次初,由各部门按全年的营业收入等指标的增长率,根据上一年的合同总数量、合同总金额乘以一定的增长率,估算出该部门全年的合同总数量及合同总金额,并将其交与财务部.财务部根各部门上报的合同总数量及合同总金额编制汇总表,并依据汇总表上缴全年未缴印花税.
公司的印花税操作流程存在严重问题,根据《INTERIM REGULATIONS OF THE PEOPLE'S REPUBLIC OF CHINA ON STAMP TAX》的相关规定:
The company divides and turns over the stamp tax twice every year.
It is July for the first time,pay the stamp tax for first half of the year.All business segments do not sort out,gather according to the real contract,only reported to the tax bureau according to the total amount of money of the contract of the estimation by the financial department.
It is the the beginning next year for the second time,by every department according to the growth rate in indexes such as the business income of the whole year,etc.,multiplied by certain growth rate according to the previous contract total quantity,total amount of money of contract in year,estimate that publishes the contract total quantity and total amount of money of contract of the whole year of this department,and give it to Finance Department.Finance Department the intersection of root and contract total quantity and total amount of money of contract that all department appear in the newspaper work out summaries,and is turned over for the whole year and has not paid the stamp tax according to the summary.
The company one stamp tax operate procedure problems serious without being had,according to《INTERIM REGULATIONS OF THE PEOPLE'S REPUBLIC OF CHINA ON STAMP TAX》Correlated with stipulate: