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1.地方税务局负责征收的税、费(基金)有哪些? (1)营业税;(2)资源税;(3)个人所得税;(4)城市维护建设税;(5)车船使用税;(6)房产税;(7)屠宰税;(8)城镇土地使用税;(9)固定资产投资方向调节税;(10)土地增值税;(11)企业所得税;(12)印花税;(13)教育费附加。由税务机关征收的费(基金)有文化事业建设费、教育费附加和地方教育附加费等。 2.哪些纳税人需要申报办理地方税务登记? ①凡从事生产经营活动、提供劳务或接受服务、转让无形资产与销售不动产、专业技术培训与服务、以及负有缴纳地方税义务的单位和个人、除临时取得应税收入或发生应税行为外,都应当根据《税收征管法》的规定,持有关证件向当地地方税务机关申报办理税务登记。并按照税法规定申报纳税。 3.行政事业性收费单位是否要申报办理税务登记? 答:根据财政部、国家税务总局
(1) business tax; (2) resource tax; (3) personal income tax; (4) city maintenance and construction tax; (5) travel tax; ( (6) Property tax; (7) Slaughter tax; (8) Urban land use tax; (9) Adjustment tax on the direction of investment in fixed assets; (10) Land appreciation tax; (11) Enterprise income tax; (12) Stamp duty; Education surcharges. The fees collected by the tax authorities (funds) include construction costs for cultural undertakings, education surcharges and local education surcharges. 2. Which taxpayers need to declare for local tax registration? ① Where engaged in production and business activities, rendering services or receiving services, transfer of intangible assets and sales of real estate, professional and technical training and services, as well as to pay units and individuals to pay local tax obligations, in addition to Temporary taxable income or taxable acts, should be in accordance with the “Tax Administration Law”, with the relevant documents to the local tax authorities for tax registration. And in accordance with the provisions of the tax law to declare tax. 3. Administrative fees agencies to declare whether to apply for tax registration? A: According to the Ministry of Finance, State Administration of Taxation