海关进口增值税专用缴款书

海关进口增值税专用缴款书 “先比对后抵扣”管理办法 ,试行, 第一条 为了加强海关进口增值税专用缴款书,以下简称海关缴款书,的管理、堵塞税收征管漏洞～以及规范海关缴款书稽核工作～保证海关缴款书稽核比对工作的正常运行～根据国家税务总局《关于部分地区试行海关进口增值税专用缴款书“先比对后抵扣”管理办法的通知》,国税函„2009?83号,～制定本管理办法。 第二条 市局流转税管理处负责制定海关缴款书“先比对后抵扣”相应的管理办法和海关缴款书稽核系统的推行。市局信息中心负责海关缴款书稽核系统,以下简称稽核系统,运行维护～保障网络通畅。 各区,分,局负责本局海关缴款书“先比对后抵扣”管理工作的实施～用户维护等有关工作。 第三条 各区,分,局办税服务厅设数据采集岗和复核岗。 数据采集岗负责以下工作: ,一,在稽核系统采集纳税人申请稽核的海关缴款书的电子数据。 ,二,受理纳税人核对申请～核对纳税人的海关缴款书原件、复印件和申请是否一致～一致则受理并提交复核。 复核岗负责复核数据采集岗提交复核的纳税人核对申请。 第四条 自2009年4月1日起～增值税一般纳税人,以下简称纳税人,进口货物取得属于增值税扣税范围的海关缴款书～应当在开具之日起90天内～逐票填写《海关完税凭证抵扣清单》～并将载有《海关完税凭证抵扣清单》电子数据的软盘,或其它存储介质,报送税务机关申请稽核比对。逾期未申请的不予抵扣进项税额。 45th problem you () participate in various form of teachers learning or training [single topics] option small meter proportion a,. often 9 18.75% b. occasionally 31 64.58% c. rarely 8 16.67% d. has never no 0 0% beside the effective fill in passengers 48 from statistics data view, reflect has we young teachers participate in various form of teachers learning or training of number also compared less, this is with facts reminded (or with data told) we urgent need increased teachers participate in various form of learning or culture Training opportunities. Our view: young teacher's professional growth is the driving force of the school in creating brand school education, need to be accorded high priority and great efforts, much work that can create great results. 46th problem past two years in the, you participate in training and professional development of main activities is 纳税人采集错误且未超过报送期限的海关缴款书～可重新采集申请稽核比对。 第五条 数据采集岗受理纳税人报送的电子数据～运用稽核系统对海关缴款书电子数据进行校验～经校验无误的予以接收～并向纳税人提供《海关进口增值税专用缴款书数据接收结果通知书》,附件二,及《海关进口增值税专用缴款书数据接收结果清单》。 纳税人通过网上报送海关缴款书电子数据的～自行打印《海关进口增值税专用缴款书数据接收结果通知书》及《海关进口增值税专用缴款书数据接收结果清单》。 第六条 稽核系统定期对纳税人报送的海关缴款书电子数据进行稽核比对～每月月末汇总当月海关缴款书稽核比对结果。主管税务机关于每月申报期内向纳税人提供上月《海关进口增值税专用缴款书稽核结果通知书》,附件三,。 纳税人可通过我局电子申报软件报送海关缴款书电子数据～可通过我局电子申报软件下载稽核结果～并自行打印上月《海关进口增值税专用缴款书稽核结果通知书》。 《海关进口增值税专用缴款书稽核结果通知书》作为申报附列资料～纳税人在办理申报时一并报送。 第七条 稽核结果为相符的海关缴款书～纳税人应在取得稽核结果的当月申报抵扣～逾期不予抵扣。 第八条 申报前台在受理纳税人增值税纳税申报时～系统自动进行以下审核工作: ,一,审核《增值税纳税申报附列资料,二,》中“海关缴款书”,第5栏,“是否有数据～如有数据～检查是否报送《海关进口增值税专用缴款书稽核结果清单,稽核相符,》, ,二,审核《增值税纳税申报表附列资料,二,》“海关缴款书”problem past two years in the, you participate in training and professional development of main activities is . 46thcreating brand school education, need to be accorded high priority and great efforts, much work that can create great resultsing or culture Training opportunities. Our view: young teacher's professional growth is the driving force of the school in learn mpared less, this is with facts reminded (or with data told) we urgent need increased teachers participate in various form ofstics data view, reflect has we young teachers participate in various form of teachers learning or training of number also costati en 9 18.75% b. occasionally 31 64.58% c. rarely 8 16.67% d. has never no 0 0% beside the effective fill in passengers 48 fromlem you () participate in various form of teachers learning or training [single topics] option small meter proportion a,. oft45th prob2 ,第5栏,中“税款金额”栏数据是否小于或等于《缴款书稽核结果清单,稽核相符,》中 “税款金额”栏数据。 ,三,审核《海关进口增值税专用缴款书稽核结果清单,稽核相符,》中“税款金额”栏数据是否等于稽核系统稽核相符“税款金额”。 主管税务机关审核时发现纳税人未报送《缴款书稽核结果清单,稽核相符,》或审核结果有误的～应其补报或对相关数据修改后重新申报。 第九条 对稽核结果为不符、缺联、重号的海关缴款书～纳税人可在税务机关提供稽核结果的当月申请数据修改或者申请审核检查～纳税人填写《稽核异常海关缴款书核对》,附件四,～并持海关缴款书原件及加盖财务专用章的复印件向主管税务机关申请数据核对或者申请审核检查。 第十条 数据采集岗根据纳税人提交的核对申请～完成下列工作: ,一,经核对《稽核异常海关缴款书核对申请表》与海关缴款书原件、复印件内容相符的～受理核对申请, ,二,属于采集错误的海关缴款书～在稽核系统中修正原海关缴款书信息并提交复核人员复核后～再次稽核比对, ,三,不属于采集错误的海关缴款书～提交复核人员复核后移交税源管理部门进行审核检查。 第十一条 税源管理部门对不属于采集错误的海关缴款书,按《海关票审核检查操作规程,试行,》组织审核检查。经核查海关缴款书票面信息与纳税人真实进口货物业务一致的～纳税人应在收到税务机关书面通知的次月申报期内申报抵扣～逾期不予抵扣。 第十二条 本管理办法自2009年4月1日起试行。 . 46th problem past two years in the, you participate in training and professional development of main activities iscreating brand school education, need to be accorded high priority and great efforts, much work that can create great resultsl in learning or culture Training opportunities. Our view: young teacher's professional growth is the driving force of the schoo mpared less, this is with facts reminded (or with data told) we urgent need increased teachers participate in various form ofso costatistics data view, reflect has we young teachers participate in various form of teachers learning or training of number al en 9 18.75% b. occasionally 31 64.58% c. rarely 8 16.67% d. has never no 0 0% beside the effective fill in passengers 48 fromn a,. oft45th problem you () participate in various form of teachers learning or training [single topics] option small meter proportio3 附件1: 名 词 解 释 一、相符缴款书指与缴款书第四联或第五联的三要素均相同的第一联缴款书。三要素包括:缴款书号码、填发日期、税款金额。 二、不符缴款书指与缴款书第四联或第五联的缴款书号码相符～但填发日期、税款金额存在不同的第一联缴款书。 三、缺联缴款书指无对应的缴款书第四联或第五联～并且按规定不需留待下期继续比对的第一联缴款书。 四、重号缴款书指系统内存在两份或两份以上相同的第一联缴款书～且与第四联或第五联的稽核结果均为相符的缴款书。 五、留待继续比对缴款书指无对应缴款书第四联或第五联～并且按规定需要留待下期继续比对的第一联缴款书。 problem past two years in the, you participate in training and professional development of main activities is . 46thcreating brand school education, need to be accorded high priority and great efforts, much work that can create great resultsing or culture Training opportunities. Our view: young teacher's professional growth is the driving force of the school in learn mpared less, this is with facts reminded (or with data told) we urgent need increased teachers participate in various form ofstics data view, reflect has we young teachers participate in various form of teachers learning or training of number also costati en 9 18.75% b. occasionally 31 64.58% c. rarely 8 16.67% d. has never no 0 0% beside the effective fill in passengers 48 fromlem you () participate in various form of teachers learning or training [single topics] option small meter proportion a,. oft45th prob4 附件2: 接收结果通知书表样 海关进口增值税专用缴款书数据接收结果通知书 企业名称: 你单位于XXXX年XX月XX日报送的海关进口增值税专用缴款书数据XX条。经稽核系统数据校验，校验通过数据XX条，税额XX元;重复报送数据XX条;校验未通过数据XX条;逾期报送数据XX条。对于本通知中数据校验通过的海关缴款书，你单位可于报送当月月末前向主管税务机关查询稽核结果，属于数据采集错误的可在规定期限内重新采集报送。 数据接收结果详细情况见本通知所附清单。 XXXXX税务局 XXXX年XX月XX日 注: 1. 以下清单中只打印有数据的接收结果清单，例:如果某企业报送的所有缴款书 接收结果全部为校验通过，则只需打印校验通过数据的清单信息即可。 海关进口增值税专用缴款书数据接收结果清单(校验通过数据) 接收月份:XXXX年XX月 企业名称: 纳税人识别号: 金额单位:元 序号 海关缴款书号码 填发日期 税额 接收结果 1 数据校验通过 2 数据校验通过 3 数据校验通过 合计 , . 46th problem past two years in the, you participate in training and professional development of main activities iscreating brand school education, need to be accorded high priority and great efforts, much work that can create great resultsl in learning or culture Training opportunities. Our view: young teacher's professional growth is the driving force of the schoo mpared less, this is with facts reminded (or with data told) we urgent need increased teachers participate in various form ofso costatistics data view, reflect has we young teachers participate in various form of teachers learning or training of number al en 9 18.75% b. occasionally 31 64.58% c. rarely 8 16.67% d. has never no 0 0% beside the effective fill in passengers 48 fromn a,. oft45th problem you () participate in various form of teachers learning or training [single topics] option small meter proportio5 海关进口增值税专用缴款书数据接收结果清单(重复报送数据) 接收月份:XXXX年XX月 企业名称: 纳税人识别号: 金额单位:元 序号 海关缴款书号码 填发日期 税额 接收结果 数据重复报送 数据重复报送 数据重复报送 , 合计 , 海关进口增值税专用缴款书数据接收结果清单(未通过校验数据) 接收月份:XXXX年XX月 企业名称: 纳税人识别号: 金额单位:元 数据校验未序号 海关缴款书号码 填发日期 税额 接收结果 通过原因 缴款书号码错数据校验未通过 误 数据校验未通过 填发日期错误 税款金额错误 数据校验未通过 合计 , , , 海关进口增值税专用缴款书数据接收结果清单(逾期报送数据) 接收月份:XXXX年XX月 企业名称: 纳税人识别号: 金额单位:元 序号 海关缴款书号码 填发日期 税额 接收结果 数据逾期报送 数据逾期报送 数据逾期报送 , 合计 , problem past two years in the, you participate in training and professional development of main activities is . 46thcreating brand school education, need to be accorded high priority and great efforts, much work that can create great resultsing or culture Training opportunities. Our view: young teacher's professional growth is the driving force of the school in learn mpared less, this is with facts reminded (or with data told) we urgent need increased teachers participate in various form ofstics data view, reflect has we young teachers participate in various form of teachers learning or training of number also costati en 9 18.75% b. occasionally 31 64.58% c. rarely 8 16.67% d. has never no 0 0% beside the effective fill in passengers 48 fromlem you () participate in various form of teachers learning or training [single topics] option small meter proportion a,. oft45th prob6 附件3: 稽核结果通知书表样 海关进口增值税专用缴款书稽核结果通知书 单位名称: 你单位于XXXX年XX月报送的海关缴款书XX份，以前月份报送留待继续比对的海关缴款书XX份，合计XX份。经稽核系统比对，比对相符的海关缴款书XX份，税额XX元;比对异常的海关缴款书XX份，税额XX元，其中以前月份比对相符本月比对结果为重号的海关缴款书XX份，税额XX元;XX份海关缴款书留待继续比对。对于本通知中稽核相符且符合增值税抵扣规定的海关缴款书，你单位应于XX年XX月申报期结束前申报抵扣进项税额，逾期不得抵扣。 稽核结果详细情况见本通知所附清单。 XXXXX税务局 XXXX年XX月XX日 注: 1(其中以前月份比对相符本月比对结果为重号的海关缴款书XX份，税额XX元” 要求为动态显示，只有存在跨月重号结果时才显示; 2.以下清单中只打印有数据的稽核结果清单，例:如果某企业的所有缴款书稽核结 果全部为相符，则不需要打印留待继续比对、稽核异常的清单信息。 . 46th problem past two years in the, you participate in training and professional development of main activities iscreating brand school education, need to be accorded high priority and great efforts, much work that can create great resultsl in learning or culture Training opportunities. Our view: young teacher's professional growth is the driving force of the schoo mpared less, this is with facts reminded (or with data told) we urgent need increased teachers participate in various form ofso costatistics data view, reflect has we young teachers participate in various form of teachers learning or training of number al en 9 18.75% b. occasionally 31 64.58% c. rarely 8 16.67% d. has never no 0 0% beside the effective fill in passengers 48 fromn a,. oft45th problem you () participate in various form of teachers learning or training [single topics] option small meter proportio7 海关进口增值税专用缴款书稽核结果清单(稽核相符) 稽核月份:XXXX年XX月 企业名称: 纳税人识别号: 金额单位:元 序号 海关缴款书号码 填发日期 税额 稽核结果 相符 …… 合计 , 海关进口增值税专用缴款书稽核结果清单(留待继续比对) 稽核月份:XXXX年XX月 企业名称: 纳税人识别号: 金额单位:元 序号 海关缴款书号码 填发日期 税额 稽核结果 留待继续比对 …… , 合计 海关进口增值税专用缴款书稽核结果清单(稽核异常) 稽核月份:XXXX年XX月 企业名称: 纳税人识别号: 金额单位:元 海关缴款比对不符序号 联别 填发日期 抵扣方纳税人识别号 税额 书号码 结果 类型 填发日不符 第一联 期不符 缺联 , 第一联 第一联 重号 , 对应第一联 合计 problem past two years in the, you participate in training and professional development of main activities is . 46thcreating brand school education, need to be accorded high priority and great efforts, much work that can create great resultsing or culture Training opportunities. Our view: young teacher's professional growth is the driving force of the school in learn mpared less, this is with facts reminded (or with data told) we urgent need increased teachers participate in various form ofstics data view, reflect has we young teachers participate in various form of teachers learning or training of number also costati en 9 18.75% b. occasionally 31 64.58% c. rarely 8 16.67% d. has never no 0 0% beside the effective fill in passengers 48 fromlem you () participate in various form of teachers learning or training [single topics] option small meter proportion a,. oft45th prob8 附件4: 稽核异常海关进口增值税专用缴款书核对申请表 纳税人名称,盖章,: 纳税人识别号: 主管税务机关名称: 主管税务机关代码: 比对序号海关缴款书号码不符类型联别海关缴款书号码进口口岸代码填发日期税款金额备注结果 原第一联开票日期不不符符/税款不符正确第一联 原第一联 缺联----- 正确第一联 原第一联 重号----- 正确第一联 核查意见:部门审核意见: 签字:签字: 年 月 日 年 月 日 注:属于无采集错误的在备注中注明。 9