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國家稅務總局北京市稅務局決定實行綜合申報

據國(guo)(guo)家(jia)(jia)稅(shui)(shui)(shui)(shui)務(wu)(wu)總(zong)(zong)(zong)(zong)局(ju)(ju)北(bei)京(jing)市(shi)稅(shui)(shui)(shui)(shui)務(wu)(wu)局(ju)(ju)網(wang)站消息，9月(yue)11日，國(guo)(guo)家(jia)(jia)稅(shui)(shui)(shui)(shui)務(wu)(wu)總(zong)(zong)(zong)(zong)局(ju)(ju)北(bei)京(jing)市(shi)稅(shui)(shui)(shui)(shui)務(wu)(wu)局(ju)(ju)發(fa)布(bu)《國(guo)(guo)家(jia)(jia)稅(shui)(shui)(shui)(shui)務(wu)(wu)總(zong)(zong)(zong)(zong)局(ju)(ju)北(bei)京(jing)市(shi)稅(shui)(shui)(shui)(shui)務(wu)(wu)局(ju)(ju)關(guan)于(yu)實(shi)行綜(zong)合申(shen)報的(de)公告(gao)(gao)》(以下簡稱(cheng)《公告(gao)(gao)》）。《公告(gao)(gao)》明確，為(wei)持續優化稅(shui)(shui)(shui)(shui)收(shou)營商環(huan)境，切(qie)實(shi)減(jian)輕企業申(shen)報負擔，根(gen)據《國(guo)(guo)家(jia)(jia)稅(shui)(shui)(shui)(shui)務(wu)(wu)總(zong)(zong)(zong)(zong)局(ju)(ju)關(guan)于(yu)開展(zhan)2020年(nian)“便民辦稅(shui)(shui)(shui)(shui)春(chun)風行動”的(de)意見》(稅(shui)(shui)(shui)(shui)總(zong)(zong)(zong)(zong)發(fa)〔2020]11號)和《國(guo)(guo)家(jia)(jia)稅(shui)(shui)(shui)(shui)務(wu)(wu)總(zong)(zong)(zong)(zong)局(ju)(ju)關(guan)于(yu)進一步(bu)深化稅(shui)(shui)(shui)(shui)務(wu)(wu)系統“放(fang)管服(fu)”改革優化稅(shui)(shui)(shui)(shui)收(shou)環(huan)境的(de)若干意見》(稅(shui)(shui)(shui)(shui)總(zong)(zong)(zong)(zong)〔2017]101號)要求，經國(guo)(guo)家(jia)(jia)稅(shui)(shui)(shui)(shui)務(wu)(wu)總(zong)(zong)(zong)(zong)局(ju)(ju)批準，國(guo)(guo)家(jia)(jia)稅(shui)(shui)(shui)(shui)務(wu)(wu)總(zong)(zong)(zong)(zong)局(ju)(ju)北(bei)京(jing)市(shi)稅(shui)(shui)(shui)(shui)務(wu)(wu)局(ju)(ju)決定實(shi)行綜(zong)合申(shen)報。具體公告(gao)(gao)事項(xiang)為(wei):

—、實行綜合申報

自2020年10月1日(ri)起(qi)，納(na)稅人需(xu)申報繳納(na)企(qi)業(ye)所(suo)得稅（預(yu)繳)、城鎮土(tu)地(di)使用稅、房產稅、土(tu)地(di)增值稅、印花稅中(zhong)一個(ge)或(huo)多個(ge)稅種時，可(ke)選擇綜合申報。綜合申報主要適用于企(qi)業(ye)所(suo)得稅按實際利潤額按季(ji)預(yu)繳的查征收企(qi)業(ye)，暫不涵蓋按月預(yu)繳企(qi)業(ye)、核定征收企(qi)業(ye)和跨地(di)區(qu)經營匯(hui)總納(na)稅企(qi)業(ye)。納(na)稅人可(ke)通(tong)過北京市電(dian)子稅務局進行綜合申報。

二(er)、調整印(yin)花稅納(na)稅期(qi)限

印花稅(shui)按(an)季或者按(an)次計征。實行按(an)季計征的，納(na)稅(shui)人應當于季度終了(le)之日起(qi)十(shi)五(wu)日內申報并繳(jiao)納(na)稅(shui)款(kuan)。

三、施行時間

本公告自(zi)2020年(nian)10月(yue)1日起施(shi)行。《北(bei)京(jing)市稅(shui)務(wu)(wu)局關(guan)于對本市保險合(he)同繳納(na)印(yin)花(hua)稅(shui)問題(ti)的通(tong)知(zhi)》[(89)市稅(shui)三字第(di)(di)392號(hao)(hao)，國家(jia)稅(shui)務(wu)(wu)總局北(bei)京(jing)市稅(shui)務(wu)(wu)局公告2018年(nian)第(di)(di)6號(hao)(hao)修改(gai)]第(di)(di)二條、《北(bei)京(jing)市地方稅(shui)務(wu)(wu)局關(guan)于印(yin)花(hua)稅(shui)征收管(guan)理(li)有關(guan)問題(ti)的通(tong)知(zhi)》(京(jing)地稅(shui)地〔2006]531號(hao)(hao))第(di)(di)一條、《北(bei)京(jing)市地方稅(shui)務(wu)(wu)局印(yin)花(hua)稅(shui)核定征收管(guan)理(li)辦法(fa)》(2013年(nian)第(di)(di)14號(hao)(hao)發布，國家(jia)稅(shui)務(wu)(wu)總局北(bei)京(jing)市稅(shui)務(wu)(wu)局公告2018年(nian)第(di)(di)2號(hao)(hao)修改(gai)）第(di)(di)十(shi)—條中“按月(yue)”申報(bao)繳納(na)的內容(rong)同時(shi)廢止。