某集團增值稅業務手冊(DOC 59頁)

1........總則.......1
2........稅務崗位職責.......1
2.1........各層級職責範圍與崗位設置.......1
2.2........崗位設置職責.......3
2.3........稅務崗位設置與增值稅管理信息係統用戶的關係.......6
3........稅務登記與一般納稅人認定.......6
3.1........稅務登記.......6
3.2........扣繳義務人登記.......6
3.3........一般納稅人認定.......7
3.4........稅務登記證驗證或換證.......7
3.5........變更稅務登記.......8
3.6........注銷稅務登記.......9
4........政策法規指引.......9
4.1........納稅義務.......9
4.1.1........納稅義務判定.......9
4.1.2........扣繳義務判定.......11
4.1.3........視同銷售.......11
4.1.4........納稅義務發生時間判定.......12
4.2........計稅方法.......13
4.2.1........一般計稅方法.......13
4.2.2........簡易計稅方法.......14
4.3........適用稅率或征收率.......14
4.4........銷售額.......15
4.5........銷項稅額.......16
4.6........進項稅額.......17
4.7........應納稅額計算.......18
4.8........稅收減免.......19
4.8.1........郵政服務.......19
4.8.2........銷售貨物.......19
4.9........“營改增”跨期事項處理.......20
4.9.1........退還及補繳稅款.......20
4.9.2........跨期合同處理.......20
4.9.3........跨期固定資產銷售.......20
5........常見業務模式增值稅處理.......21
5.1........折扣銷售（商業折扣）.......21
5.2........銷售折扣（現金折扣）.......21
5.3........銷售折讓.......21
5.4........捆綁銷售.......21
5.5........買一贈一.......22
5.6........無償贈送.......22
6........增值稅附加稅.......23
7........發票管理.......23
7.1........銷項發票.......24
7.1.1........發票開具.......24
7.1.2........發票作廢及紅字專用發票.......25
7.1.3........發票遺失.......26
7.1.4........發票保管與繳銷.......27
7.1.5........發票監管.......28
7.2........進項發票.......28
7.2.1........發票取得.......28
7.2.2........發票傳遞.......29
7.2.3........發票認證.......29
7.2.4........發票保管.......31
8........納稅申報.......32
8.1........彙總納稅方式和納稅期限.......32
8.2........分支機構日常準備工作.......33
8.2.1........進項發票整理及認證.......33
8.2.2........取得視同銷售數據.......33
8.2.3........取得進項轉出數據.......34
8.3........分支機構稅控係統操作.......34
8.4........分支機構申報操作流程.......34
8.5........總機構申報操作流程.......35
8.6........代扣代繳.......36
8.7........申報方式.......36
9........稅務檔案管理.......38
9.1........分類歸集稅務檔案.......38
9.2........建立稅務工作日誌.......38
9.3........建立稅務通訊錄.......38
9.4........建立稅務通訊錄.......38
9.5........檔案銷毀.......39
10........稅務風險控製.......39
10.1........對重大業務、合同進行稅務評審.......39
10.2........建立稅務工作報告製度.......39
10.3........組織稅務自查，進行稅務風險評估.......40
10.4........定期組織稅務培訓.......40
10.5........建立交流平台.......40
11........與其他部門的涉稅往來.......40
11.1........業務部門.......41
11.1.1........取得新增業務信息.......41
11.1.2........提供定價建議.......41
11.2........營業部門.......41
11.2.1........取得開票信息和涉稅數據.......41
11.2.2........發票往來.......42
11.3........采購部門.......42
11.3.1........取得專票和涉稅數據.......42
11.3.2........提供稅務意見.......43
11.4........固定資產管理部門.......43
11.4.1........取得固定資產信息.......43
11.4.2........提供稅務意見.......43
11.5........結算部門.......44
11.5.1........取得結算信息.......44
11.5.2........提供稅務意見.......44
11.6........其他部門.......44
12........增值稅賬務處理.......44
12.1........應交增值稅的賬務處理.......44
12.1.1........銷項稅額.......44
12.1.2........進項稅額.......45
12.1.3........進項稅額轉出.......46
12.1.4........轉出未交增值稅、轉出多交增值稅.......46
12.2........未交增值稅的賬務處理.......47
12.3........增值稅檢查調整的賬務處理.......47
12.4........增值稅稅控係統專用設備和技術維護費用抵減增值稅.......48
附件.......50
1........增值稅稅率及征收率.......50
2........郵政主要業務應稅判定.......52
3........納稅申報流程.......53
..............................