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近日,安徽省地税局直属征收分局正在对报纸、期刊单位进行全面税收检查,一些科技类报刊单位来电来函咨询有关涉税事宜。为此,本刊记者就有关具体问题向该局有关部门进行了了解。 问:科技类报刊单位批准成立后,应到税务机关办理哪些涉税事宜? 答:首先,新批准成立的科技类报刊单位,应自领取营业执照之日起30日内,到主管税务机关办理税务登记手续。其次,需要使用发票的,可以按规定向主管税务机关申请领购。 问:科技类报刊单位主要应缴纳哪些税种?如何计算?
Recently, the Anhui Province Local Taxation Bureau directly under the collection branch is in full tax inspection of newspapers, periodicals units, some science and technology newspapers and periodicals letter calls the relevant tax matters. To this end, the reporter on the specific issues to the relevant departments of the Bureau to understand. Q: What kind of tax-related matters should be handled by the tax authorities after the approval of the establishment of science and technology newspaper units? A: Firstly, the newly approved science and technology newspaper units should, within 30 days from the date of obtaining the business license, go to the competent tax authorities for taxation Registration procedures. Second, the need to use the invoice, you can apply to the competent tax authorities to purchase. Q: What type of tax should be paid mainly for science and technology newspaper units? How to calculate?