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      當前位置: 首頁 > 注冊會計師 > 注冊會計師備考資料 > 2019年注冊會計師《稅法》考點(27):延期繳納稅款制度

      2019年注冊會計師《稅法》考點(27):延期繳納稅款制度

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      發布時間:2019年06月10日 13:16:44 來源:環球網校 點擊量:

      【摘要】為了讓考生專心備考,環球網校小編為大家準備了復習精華資料,減少大家自行收集資料的時間,清楚稅法科目中哪些考點應該記住,哪些了解就好,以下分享“2019年注冊會計師《稅法》考點(27):延期繳納稅款制度”,請考生仔細復習。

      編輯推薦:2019年注冊會計師《稅法》考點匯總

      延期繳納稅款制度

      1.納稅人因有特殊困難,不能按期繳納稅款的,經省、自治區、直轄市國家稅務局、地方稅務局批準,可以延期繳納稅款,但最長不得超過3個月。

      特殊困難的主要內容:一是因不可抗力;二是當期貨幣資金在扣除應付職工工資、社會保險費后,不足以繳納稅款的。

      2.稅款的延期繳納。必須經省、自治區、直轄市國家稅務局、地方稅務局批準,方為有效。

      3.延期期限最長不得超過3個月,同一筆稅款不得滾動審批。

      4.批準延期內免予加收滯納金。

      特點

      (1)延期納稅延期納稅項目最多化。在合法和合理的情況下,盡量爭取更多的項目延期納稅。在其他條件包括一定時期納稅總額相同的情況下,延期納稅的項目越多,本期繳納的稅收就越少,現金流量也越大,相對節減的稅收就越多。使延期納稅項目最多化,可以達到節稅的最大化。

      (2)延長期最長化。在合法和合理的情況下,盡量爭取納稅延長期最長化。在其他條件包括一定時期納稅總額相同的情況下,納稅延長期越長,由延期納稅增加的現金流量所產生的收益也將越多,因而相對節減的稅收也越多。使納稅延長期最長化,可以達到節稅的最大化。比如,稅法規定購置的高新技術設備和環保產品設備,可以采用加速折舊法,在其他條件基本相似或利弊基本相抵的條件下,盡管總的折舊額基本相同,但選擇加速折舊可以在投資初期繳納最少的稅收,而把稅收推遲到以后期間,相當于延期納稅。

      環球網校為廣大考生提供“ 免費預約短信提醒 ”服務,免費開通該服務后即可收到準確的各省2019年注冊會計師準考證打印提醒,考試時間提醒等信息。

      以上是2019年注冊會計師《稅法》考點(27):延期繳納稅款制度,更多2019注冊會計師《稅法》考點講義和試題,請點擊“免費下載”后進入頁面即可免費領取。

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