重要公告！6月1日起全面推行！陕西简并税费申报，速看→
<div class="wx_rich_media_content" id="jsWxContainer"><p style='text-align: center;'><img src="http://www.yewn.cn/data/attachment/forum/202007/07/174756apusz4nxjjq2lljl.jpg"></p><p style='max-width: 100%; min-height: 1em; letter-spacing: 0.544px; text-align: center; line-height: 1.75em; box-sizing: border-box !important;'><span style='max-width: 100%; color: rgb(255, 255, 255); background-color: rgb(0, 122, 170); box-sizing: border-box !important;'><strong style='max-width: 100%; box-sizing: border-box !important;'><font face="微软雅黑" size="3"> 重要公告！</font></strong></span></p><h2 style='max-width: 100%; letter-spacing: 0.544px; text-align: center; box-sizing: border-box !important;'><span style='max-width: 100%; color: rgb(255, 255, 255); background-color: rgb(0, 122, 170); box-sizing: border-box !important;'><strong style='max-width: 100%; box-sizing: border-box !important;'><span style='max-width: 100%; box-sizing: border-box !important;'><font face="微软雅黑" style='' size="3">6月1日起全面推行！</font></span></strong></span></h2><p style='max-width: 100%; min-height: 1em; font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; box-sizing: border-box !important;'><br></p><section style='max-width: 100%; font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; min-height: 1em; text-align: center; line-height: 1.75em; box-sizing: border-box !important;'><span style='max-width: 100%; font-size: 16px; box-sizing: border-box !important;'>国家税务总局</span></section><section style='max-width: 100%; font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; min-height: 1em; text-align: center; line-height: 1.75em; box-sizing: border-box !important;'><span style='max-width: 100%; font-size: 16px; box-sizing: border-box !important;'>近日发布公告</span></section><section style='max-width: 100%; font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; min-height: 1em; text-align: center; line-height: 1.75em; box-sizing: border-box !important;'><span style='max-width: 100%; font-size: 16px; box-sizing: border-box !important;'><strong style='max-width: 100%; box-sizing: border-box !important;'>自2021年6月1日起</strong></span></section><section style='max-width: 100%; font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; min-height: 1em; text-align: center; line-height: 1.75em; box-sizing: border-box !important;'><span style='max-width: 100%; font-size: 16px; box-sizing: border-box !important;'><strong style='max-width: 100%; box-sizing: border-box !important;'>全面推行财产和行为税合并申报</strong></span></section><section style='max-width: 100%; font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; min-height: 1em; text-align: center; line-height: 1.75em; box-sizing: border-box !important;'><span style='max-width: 100%; font-size: 16px; box-sizing: border-box !important;'>自2021年5月1日起</span></section><section style='max-width: 100%; font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; min-height: 1em; text-align: center; line-height: 1.75em; box-sizing: border-box !important;'><span style='max-width: 100%; color: rgb(217, 33, 66); box-sizing: border-box !important;'><strong style='max-width: 100%; box-sizing: border-box !important;'><span style='max-width: 100%; font-size: 16px; box-sizing: border-box !important;'>海南、陕西、大连、厦门四地</span></strong></span></section><section style='max-width: 100%; font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; min-height: 1em; text-align: center; line-height: 1.75em; box-sizing: border-box !important;'><span style='max-width: 100%; font-size: 16px; box-sizing: border-box !important;'>开展增值税、消费税</span></section><section style='max-width: 100%; font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; min-height: 1em; text-align: center; line-height: 1.75em; box-sizing: border-box !important;'><span style='max-width: 100%; font-size: 16px; box-sizing: border-box !important;'>分别与城市维护建设税、</span></section><section style='max-width: 100%; font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; min-height: 1em; text-align: center; line-height: 1.75em; box-sizing: border-box !important;'><span style='max-width: 100%; font-size: 16px; box-sizing: border-box !important;'>教育费附加、地方教育附加</span></section><section style='max-width: 100%; font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; min-height: 1em; text-align: center; line-height: 1.75em; box-sizing: border-box !important;'><span style='max-width: 100%; font-size: 16px; box-sizing: border-box !important;'>申报表整合<strong style='max-width: 100%; box-sizing: border-box !important;'>试点</strong></span></section><p style='max-width: 100%; min-height: 1em; font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; text-align: center; box-sizing: border-box !important;'><span style='max-width: 100%; line-height: 0; box-sizing: border-box !important;'><span class="wxart_image" wx-style='display:inline-block;border-width: 0px;border-style: initial;border-color: initial;inset: 0px;box-sizing: border-box !important;overflow-wrap: break-word !important;visibility: visible !important;width: 677px !important;'></span></span></p><section data-tools="135编辑器" data-id="98756" style='max-width: 100%; font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; box-sizing: border-box !important;'><section style='margin: 10px auto; max-width: 100%; text-align: center; box-sizing: border-box !important;'><section style='max-width: 100%; display: inline-block; box-sizing: border-box !important;'><section style='max-width: 100%; display: flex; justify-content: flex-end; box-sizing: border-box !important;'><section style='margin-bottom: -8px; max-width: 100%; width: 0px; height: 1px; border-top: 8px solid rgb(2, 103, 166); border-left: 8px solid transparent; overflow: hidden; box-sizing: border-box !important;'><br style='max-width: 100%; box-sizing: border-box !important;'></section><section data-width="45%" style='margin-bottom: -8px; max-width: 100%; width: 304.641px; height: 8px; background: rgb(2, 103, 166); overflow: hidden; box-sizing: border-box !important;'><br style='max-width: 100%; box-sizing: border-box !important;'></section></section><section style='padding: 1em; max-width: 100%; border-width: 8px; border-style: solid; border-color: rgb(235, 238, 237) rgb(2, 103, 166) rgb(235, 238, 237) rgb(235, 238, 237); box-sizing: border-box !important;'><p style='max-width: 100%; min-height: 1em; cursor: text; color: rgb(0, 0, 0); line-height: 1.75em; letter-spacing: 1px; font-family: 微软雅黑, Arial, sans-serif; box-sizing: border-box !important; outline: none 0px !important;'><span style='max-width: 100%; font-size: 16px; box-sizing: border-box !important;'><strong style='max-width: 100%; box-sizing: border-box !important;'>国家税务总局关于</strong></span></p><p style='margin-bottom: 10px; max-width: 100%; min-height: 1em; cursor: text; color: rgb(0, 0, 0); line-height: 1.75em; letter-spacing: 1px; font-family: 微软雅黑, Arial, sans-serif; box-sizing: border-box !important; outline: none 0px !important;'><span style='max-width: 100%; font-size: 16px; box-sizing: border-box !important;'><strong style='max-width: 100%; box-sizing: border-box !important;'>简并税费申报有关事项的公告</strong></span></p><p style='max-width: 100%; min-height: 1em; cursor: text; color: rgb(0, 0, 0); line-height: 1.75em; letter-spacing: 1px; font-family: 微软雅黑, Arial, sans-serif; box-sizing: border-box !important; outline: none 0px !important;'><span style='max-width: 100%; font-size: 16px; box-sizing: border-box !important;'>国家税务总局公告2021年第9号</span></p><p style='max-width: 100%; min-height: 1em; cursor: text; color: rgb(0, 0, 0); font-family: 微软雅黑, Arial, sans-serif; box-sizing: border-box !important; outline: none 0px !important;'><br style='max-width: 100%; box-sizing: border-box !important;'></p><p style='max-width: 100%; min-height: 1em; text-align: justify; cursor: text; color: rgb(0, 0, 0); line-height: 1.75em; letter-spacing: 1px; font-family: 微软雅黑, Arial, sans-serif; box-sizing: border-box !important; outline: none 0px !important;'><span style='max-width: 100%; font-size: 16px; box-sizing: border-box !important;'>为贯彻落实中办、国办印发的《关于进一步深化税收征管改革的意见》，深入推进税务领域“放管服”改革，优化营商环境，切实减轻纳税人、缴费人申报负担，根据《国家税务总局关于开展2021年“我为纳税人缴费人办实事暨便民办税春风行动”的意见》（税总发〔2021〕14号），现将简并税费申报有关事项公告如下：</span></p><p style='max-width: 100%; min-height: 1em; text-align: justify; cursor: text; color: rgb(0, 0, 0); font-family: 微软雅黑, Arial, sans-serif; box-sizing: border-box !important; outline: none 0px !important;'><br style='max-width: 100%; box-sizing: border-box !important;'></p><p style='max-width: 100%; min-height: 1em; text-align: justify; cursor: text; color: rgb(0, 0, 0); line-height: 1.75em; letter-spacing: 1px; font-family: 微软雅黑, Arial, sans-serif; box-sizing: border-box !important; outline: none 0px !important;'><span style='max-width: 100%; font-size: 16px; box-sizing: border-box !important;'>一、自2021年6月1日起，纳税人申报缴纳城镇土地使用税、房产税、车船税、印花税、耕地占用税、资源税、土地增值税、契税、环境保护税、烟叶税中一个或多个税种时，使用《财产和行为税纳税申报表》。纳税人新增税源或税源变化时，需先填报《财产和行为税税源明细表》。《废止文件及条款清单》所列文件、条款同时废止。</span></p><p style='max-width: 100%; min-height: 1em; text-align: justify; cursor: text; color: rgb(0, 0, 0); font-family: 微软雅黑, Arial, sans-serif; box-sizing: border-box !important; outline: none 0px !important;'><br style='max-width: 100%; box-sizing: border-box !important;'></p><p style='max-width: 100%; min-height: 1em; text-align: justify; cursor: text; color: rgb(0, 0, 0); line-height: 1.75em; letter-spacing: 1px; font-family: 微软雅黑, Arial, sans-serif; box-sizing: border-box !important; outline: none 0px !important;'><span style='max-width: 100%; font-size: 16px; box-sizing: border-box !important;'>二、自2021年5月1日起，海南、陕西、大连和厦门开展增值税、消费税分别与城市维护建设税、教育费附加、地方教育附加申报表整合试点，启用《增值税及附加税费申报表（一般纳税人适用）》、《增值税及附加税费申报表（小规模纳税人适用）》、《增值税及附加税费预缴表》及其附列资料和《消费税及附加税费申报表》，《暂停执行文件和条款清单》所列文件、条款同时暂停执行。</span></p><p style='max-width: 100%; min-height: 1em; text-align: justify; cursor: text; color: rgb(0, 0, 0); font-family: 微软雅黑, Arial, sans-serif; box-sizing: border-box !important; outline: none 0px !important;'><br style='max-width: 100%; box-sizing: border-box !important;'></p><p style='max-width: 100%; min-height: 1em; text-align: justify; cursor: text; color: rgb(0, 0, 0); line-height: 1.75em; letter-spacing: 1px; font-family: 微软雅黑, Arial, sans-serif; box-sizing: border-box !important; outline: none 0px !important;'><span style='max-width: 100%; font-size: 16px; box-sizing: border-box !important;'>特此公告。</span></p><p style='max-width: 100%; min-height: 1em; cursor: text; color: rgb(0, 0, 0); font-family: 微软雅黑, Arial, sans-serif; box-sizing: border-box !important; outline: none 0px !important;'><br style='max-width: 100%; box-sizing: border-box !important;'></p><p style='max-width: 100%; min-height: 1em; text-align: right; cursor: text; color: rgb(0, 0, 0); line-height: 1.75em; letter-spacing: 1px; font-family: 微软雅黑, Arial, sans-serif; box-sizing: border-box !important; outline: none 0px !important;'><span style='max-width: 100%; font-size: 16px; box-sizing: border-box !important;'>国家税务总局<br style='max-width: 100%; list-style: none; box-sizing: border-box !important; outline: none 0px !important;'>2021年4月12日</span></p><section style='margin-top: -8px; max-width: 100%; width: 0px; height: 1px; border-top: 8px solid rgb(2, 103, 166); border-left: 8px solid transparent; box-sizing: border-box !important;'><br style='max-width: 100%; box-sizing: border-box !important;'></section><section data-width="35%" style='margin-top: -8px; max-width: 100%; width: 219.438px; height: 8px; background: rgb(2, 103, 166); overflow: hidden; box-sizing: border-box !important;'><br style='max-width: 100%; box-sizing: border-box !important;'></section></section></section></section></section><p style='max-width: 100%; min-height: 1em; font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; box-sizing: border-box !important;'><br style='max-width: 100%; box-sizing: border-box !important;'></p><p style='max-width: 100%; min-height: 1em; font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; text-align: center; line-height: 1.75em; letter-spacing: 1px; box-sizing: border-box !important;'><span style='max-width: 100%; text-align: justify; color: rgb(0, 0, 0); font-family: Helvetica, Arial, sans-serif; font-size: 16px; box-sizing: border-box !important;'>什么是财产和行为税合并申报？</span></p><p style='max-width: 100%; min-height: 1em; font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; text-align: center; line-height: 1.75em; letter-spacing: 1px; box-sizing: border-box !important;'><span style='max-width: 100%; text-align: justify; color: rgb(0, 0, 0); font-family: Helvetica, Arial, sans-serif; font-size: 16px; box-sizing: border-box !important;'>为什么要简并税费申报？</span></p><p style='max-width: 100%; min-height: 1em; font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; text-align: center; line-height: 1.75em; letter-spacing: 1px; box-sizing: border-box !important;'><span style='max-width: 100%; text-align: justify; color: rgb(0, 0, 0); font-family: Helvetica, Arial, sans-serif; font-size: 16px; box-sizing: border-box !important;'>怎么进行申报？<br style='max-width: 100%; box-sizing: border-box !important;'></span></p><p style='max-width: 100%; min-height: 1em; font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; text-align: center; line-height: 1.75em; letter-spacing: 1px; box-sizing: border-box !important;'><span style='max-width: 100%; color: rgb(0, 0, 0); font-family: arial; font-size: 16px; box-sizing: border-box !important;'>一起来看解读</span></p><section data-tools="135编辑器" data-id="98978" style='max-width: 100%; font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; box-sizing: border-box !important;'><section style='margin: 10px auto; max-width: 100%; width: 30px; box-sizing: border-box !important;'><span class="wxart_image" wx-style='display:inline-block;box-sizing: border-box;display: block;overflow-wrap: break-word !important;visibility: visible !important;width: 30px !important;'></span></section></section><section style='margin-top: 22px; max-width: 100%; letter-spacing: 0.544px; color: rgb(0, 0, 0); font-size: 12px; font-family: arial; box-sizing: border-box !important;'><section data-tools="135编辑器" data-id="85636" style='max-width: 100%; box-sizing: border-box !important;'><section style='margin-left: 10px; max-width: 100%; border-radius: 0px 5px 5px 0px; text-align: inherit; text-decoration: inherit; background-color: rgb(244, 244, 244); box-sizing: border-box !important;'><section style='margin-top: 10px; margin-right: 8px; margin-left: -8px; max-width: 100%; color: rgb(254, 254, 254); float: left; font-style: inherit; text-decoration: inherit; background-color: transparent; box-sizing: border-box !important;'><section style='max-width: 100%; box-sizing: border-box !important;'><p style='max-width: 100%; min-height: 1em; letter-spacing: 1px; line-height: 1.75em; box-sizing: border-box !important;'><span style='padding: 0.3em 0.5em; max-width: 100%; border-radius: 0px 0.5em 0.5em 0px; display: inline-block; color: rgb(255, 255, 255); background-color: rgb(2, 103, 166); font-family: Helvetica, Arial, sans-serif; font-size: 16px; box-sizing: border-box !important;'><strong data-brushtype="text" style='max-width: 100%; box-sizing: border-box !important;'>Q1：什么是财产和行为税合并申报？</strong></span></p></section><section style='max-width: 100%; font-weight: inherit; width: 0px; border-right: 4px solid rgb(2, 103, 166); border-top: 4px solid rgb(2, 103, 166); height: 8px; overflow: hidden; box-sizing: border-box !important; border-left: 4px solid transparent !important; border-bottom: 4px solid transparent !important;'><br style='max-width: 100%; box-sizing: border-box !important;'></section></section><section style='padding: 15px 20px; max-width: 100%; font-weight: inherit; box-sizing: border-box !important;'><p style='max-width: 100%; min-height: 1em; letter-spacing: 1px; line-height: 1.75em; box-sizing: border-box !important;'><span style='max-width: 100%; font-family: Helvetica, Arial, sans-serif; font-size: 16px; box-sizing: border-box !important;'>财产和行为税合并申报，通俗讲就是<strong style='max-width: 100%; box-sizing: border-box !important;'>“简并申报表，一表报多税”。</strong><strong style='max-width: 100%; box-sizing: border-box !important;'>纳税人在申报多个财产和行为税税种时，可在一张纳税申报表上同时申报。</strong><span style='max-width: 100%; font-weight: inherit; text-align: inherit; text-decoration: inherit; box-sizing: border-box !important;'>对纳税人而言，可简化报送资料、减少申报次数、缩短办税时间。</span></span></p><p style='max-width: 100%; min-height: 1em; letter-spacing: 1px; line-height: 1.75em; box-sizing: border-box !important;'><br style='max-width: 100%; box-sizing: border-box !important;'></p><p style='max-width: 100%; min-height: 1em; letter-spacing: 1px; line-height: 1.75em; box-sizing: border-box !important;'><span style='max-width: 100%; font-weight: inherit; text-align: inherit; text-decoration: inherit; font-family: Helvetica, Arial, sans-serif; font-size: 16px; box-sizing: border-box !important;'>财产和行为税合并申报的税种范围包括：城镇土地使用税、房产税、车船税、印花税、耕地占用税、资源税、土地增值税、契税、环境保护税、烟叶税。城市维护建设税是增值税、消费税的附加税种，与增值税、消费税申报表整合，不纳入合并申报范围。</span></p></section></section></section></section><section style='margin-top: 22px; max-width: 100%; letter-spacing: 0.544px; color: rgb(0, 0, 0); font-size: 12px; font-family: arial; box-sizing: border-box !important;'><section data-tools="135编辑器" data-id="85636" style='max-width: 100%; box-sizing: border-box !important;'><section style='margin-left: 10px; max-width: 100%; border-radius: 0px 5px 5px 0px; text-align: inherit; text-decoration: inherit; background-color: rgb(244, 244, 244); box-sizing: border-box !important;'><section style='margin-top: 10px; margin-right: 8px; margin-left: -8px; max-width: 100%; color: rgb(254, 254, 254); float: left; font-style: inherit; text-decoration: inherit; background-color: transparent; box-sizing: border-box !important;'><section style='max-width: 100%; box-sizing: border-box !important;'><p style='max-width: 100%; min-height: 1em; letter-spacing: 1px; line-height: 1.75em; box-sizing: border-box !important;'><span style='padding: 0.3em 0.5em; max-width: 100%; border-radius: 0px 0.5em 0.5em 0px; display: inline-block; color: rgb(255, 255, 255); background-color: rgb(2, 103, 166); font-family: Helvetica, Arial, sans-serif; font-size: 16px; box-sizing: border-box !important;'><strong data-brushtype="text" style='max-width: 100%; box-sizing: border-box !important;'>Q2:为什么要简并税费申报？</strong></span></p></section><section style='max-width: 100%; font-weight: inherit; width: 0px; border-right: 4px solid rgb(2, 103, 166); border-top: 4px solid rgb(2, 103, 166); height: 8px; overflow: hidden; box-sizing: border-box !important; border-left: 4px solid transparent !important; border-bottom: 4px solid transparent !important;'><br style='max-width: 100%; box-sizing: border-box !important;'></section></section><section style='padding: 15px 20px; max-width: 100%; font-weight: inherit; box-sizing: border-box !important;'><p style='max-width: 100%; min-height: 1em; letter-spacing: 1px; line-height: 1.75em; box-sizing: border-box !important;'><span style='max-width: 100%; font-size: 16px; box-sizing: border-box !important;'><strong style='max-width: 100%; box-sizing: border-box !important;'><span style='max-width: 100%; font-family: Helvetica, Arial, sans-serif; box-sizing: border-box !important;'>一是优化办税流程。</span></strong><span style='max-width: 100%; font-family: Helvetica, Arial, sans-serif; box-sizing: border-box !important;'>合并申报对申报流程优化改造，将10个税种申报统一到一个入口，有利于解决“入口多、表单多、数据重复采集”等问题。</span></span></p><p style='max-width: 100%; min-height: 1em; letter-spacing: 1px; line-height: 1.75em; box-sizing: border-box !important;'><br style='max-width: 100%; box-sizing: border-box !important;'></p><p style='max-width: 100%; min-height: 1em; letter-spacing: 1px; line-height: 1.75em; box-sizing: border-box !important;'><span style='max-width: 100%; font-size: 16px; box-sizing: border-box !important;'><strong style='max-width: 100%; box-sizing: border-box !important;'><span style='max-width: 100%; font-family: Helvetica, Arial, sans-serif; box-sizing: border-box !important;'>二是减轻办税负担。</span></strong><span style='max-width: 100%; font-family: Helvetica, Arial, sans-serif; box-sizing: border-box !important;'>新申报可实现已有数据自动预填，大幅减轻纳税人填报负担，降低纳税人申报错误概率。三是提高办税质效。利用信息化手段实现税额自动计算、数据关联比对、申报异常提示等功能，可有效避免漏报、错报，确保申报质量。</span></span></p></section></section></section></section><section style='margin-top: 22px; max-width: 100%; letter-spacing: 0.544px; color: rgb(0, 0, 0); font-size: 12px; font-family: arial; box-sizing: border-box !important;'><section data-tools="135编辑器" data-id="85636" style='max-width: 100%; box-sizing: border-box !important;'><section style='margin-left: 10px; max-width: 100%; border-radius: 0px 5px 5px 0px; text-align: inherit; text-decoration: inherit; background-color: rgb(244, 244, 244); box-sizing: border-box !important;'><section style='margin-top: 10px; margin-right: 8px; margin-left: -8px; max-width: 100%; color: rgb(254, 254, 254); float: left; font-style: inherit; text-decoration: inherit; background-color: transparent; box-sizing: border-box !important;'><section style='max-width: 100%; box-sizing: border-box !important;'><p style='max-width: 100%; min-height: 1em; letter-spacing: 1px; line-height: 1.75em; box-sizing: border-box !important;'><span style='padding: 0.3em 0.5em; max-width: 100%; border-radius: 0px 0.5em 0.5em 0px; display: inline-block; color: rgb(255, 255, 255); background-color: rgb(2, 103, 166); font-family: Helvetica, Arial, sans-serif; font-size: 16px; box-sizing: border-box !important;'><strong data-brushtype="text" style='max-width: 100%; box-sizing: border-box !important;'>Q3：怎么进行税费申报？</strong></span></p></section><section style='max-width: 100%; font-weight: inherit; width: 0px; border-right: 4px solid rgb(2, 103, 166); border-top: 4px solid rgb(2, 103, 166); height: 8px; overflow: hidden; box-sizing: border-box !important; border-left: 4px solid transparent !important; border-bottom: 4px solid transparent !important;'><br style='max-width: 100%; box-sizing: border-box !important;'></section></section><section style='padding: 15px 20px; max-width: 100%; font-weight: inherit; box-sizing: border-box !important;'><p style='max-width: 100%; min-height: 1em; letter-spacing: 1px; line-height: 1.75em; box-sizing: border-box !important;'><span style='max-width: 100%; font-family: Helvetica, Arial, sans-serif; font-size: 16px; box-sizing: border-box !important;'>财产和行为税合并申报——各税种统一采用<strong style='max-width: 100%; box-sizing: border-box !important;'>《财产行为税纳税申报表》</strong>。纳税申报前，需先维护税源信息。信息没有变化的，确认后直接进行纳税申报；税源信息有变化的，通过填报《税源明细表》数据更新维护后，进行纳税申报。</span></p><p style='max-width: 100%; min-height: 1em; letter-spacing: 1px; line-height: 1.75em; box-sizing: border-box !important;'><br style='max-width: 100%; box-sizing: border-box !important;'></p><p style='max-width: 100%; min-height: 1em; letter-spacing: 1px; line-height: 1.75em; box-sizing: border-box !important;'><span style='max-width: 100%; font-family: Helvetica, Arial, sans-serif; font-size: 16px; box-sizing: border-box !important;'>增值税、消费税及附加税费申报——新启用的<strong style='max-width: 100%; box-sizing: border-box !important;'>《增值税及附加税费申报表（一般纳税人适用）》</strong>等表单中，附加税费申报表作为附列资料或附表，纳税人在进行增值税、消费税申报的同时完成附加税费申报。</span></p></section></section></section></section><section style='margin-top: 22px; max-width: 100%; letter-spacing: 0.544px; color: rgb(0, 0, 0); font-size: 12px; font-family: arial; box-sizing: border-box !important;'><section data-tools="135编辑器" data-id="85636" style='max-width: 100%; box-sizing: border-box !important;'><section style='margin-left: 10px; max-width: 100%; border-radius: 0px 5px 5px 0px; text-align: inherit; text-decoration: inherit; background-color: rgb(244, 244, 244); box-sizing: border-box !important;'><section style='margin-top: 10px; margin-right: 8px; margin-left: -8px; max-width: 100%; color: rgb(254, 254, 254); float: left; font-style: inherit; text-decoration: inherit; background-color: transparent; box-sizing: border-box !important;'><section style='max-width: 100%; box-sizing: border-box !important;'><p style='max-width: 100%; min-height: 1em; letter-spacing: 1px; line-height: 1.75em; box-sizing: border-box !important;'><span style='padding: 0.3em 0.5em; max-width: 100%; border-radius: 0px 0.5em 0.5em 0px; display: inline-block; color: rgb(255, 255, 255); background-color: rgb(2, 103, 166); font-family: Helvetica, Arial, sans-serif; font-size: 16px; box-sizing: border-box !important;'><strong data-brushtype="text" style='max-width: 100%; box-sizing: border-box !important;'>Q4：怎么提供税源信息？</strong></span></p></section><section style='max-width: 100%; font-weight: inherit; width: 0px; border-right: 4px solid rgb(2, 103, 166); border-top: 4px solid rgb(2, 103, 166); height: 8px; overflow: hidden; box-sizing: border-box !important; border-left: 4px solid transparent !important; border-bottom: 4px solid transparent !important;'><br style='max-width: 100%; box-sizing: border-box !important;'></section></section><section style='padding: 15px 20px; max-width: 100%; font-weight: inherit; box-sizing: border-box !important;'><p style='max-width: 100%; min-height: 1em; letter-spacing: 1px; line-height: 1.75em; box-sizing: border-box !important;'><span style='max-width: 100%; font-family: Helvetica, Arial, sans-serif; font-size: 16px; box-sizing: border-box !important;'>对于城镇土地使用税、房产税、车船税等稳定税源，可以<strong style='max-width: 100%; box-sizing: border-box !important;'>“一次填报，长期有效”</strong>。</span></p><p style='max-width: 100%; min-height: 1em; letter-spacing: 1px; line-height: 1.75em; box-sizing: border-box !important;'><br style='max-width: 100%; box-sizing: border-box !important;'></p><p style='max-width: 100%; min-height: 1em; letter-spacing: 1px; line-height: 1.75em; box-sizing: border-box !important;'><span style='max-width: 100%; font-family: Helvetica, Arial, sans-serif; font-size: 16px; box-sizing: border-box !important;'>对于耕地占用税、印花税、资源税等一次性税源，纳税人<strong style='max-width: 100%; box-sizing: border-box !important;'>可在发生纳税义务后，立即填写税源明细表，也可在申报时填报所有税源信息</strong>。</span></p></section></section></section></section><section style='margin-top: 22px; max-width: 100%; letter-spacing: 0.544px; color: rgb(0, 0, 0); font-size: 12px; font-family: arial; box-sizing: border-box !important;'><section data-tools="135编辑器" data-id="85636" style='max-width: 100%; box-sizing: border-box !important;'><section style='margin-left: 10px; max-width: 100%; border-radius: 0px 5px 5px 0px; text-align: inherit; text-decoration: inherit; background-color: rgb(244, 244, 244); box-sizing: border-box !important;'><section style='margin-top: 10px; margin-right: 8px; margin-left: -8px; max-width: 100%; color: rgb(254, 254, 254); float: left; font-style: inherit; text-decoration: inherit; background-color: transparent; box-sizing: border-box !important;'><section style='max-width: 100%; box-sizing: border-box !important;'><p style='max-width: 100%; min-height: 1em; letter-spacing: 1px; line-height: 1.75em; box-sizing: border-box !important;'><span style='padding: 0.3em 0.5em; max-width: 100%; border-radius: 0px 0.5em 0.5em 0px; display: inline-block; color: rgb(255, 255, 255); background-color: rgb(2, 103, 166); font-family: Helvetica, Arial, sans-serif; font-size: 16px; box-sizing: border-box !important;'><strong data-brushtype="text" style='max-width: 100%; box-sizing: border-box !important;'>Q5：必须一次性申报完毕吗？</strong></span></p></section><section style='max-width: 100%; font-weight: inherit; width: 0px; border-right: 4px solid rgb(2, 103, 166); border-top: 4px solid rgb(2, 103, 166); height: 8px; overflow: hidden; box-sizing: border-box !important; border-left: 4px solid transparent !important; border-bottom: 4px solid transparent !important;'><br style='max-width: 100%; box-sizing: border-box !important;'></section></section><section style='padding: 15px 20px; max-width: 100%; font-weight: inherit; box-sizing: border-box !important;'><p style='max-width: 100%; min-height: 1em; letter-spacing: 1px; line-height: 1.75em; box-sizing: border-box !important;'><span style='max-width: 100%; font-family: Helvetica, Arial, sans-serif; font-size: 16px; box-sizing: border-box !important;'>合并申报<strong style='max-width: 100%; box-sizing: border-box !important;'>不强制要求一次性申报全部税种</strong>，纳税人可自由选择一次性或分别申报当期税种。</span></p></section></section></section></section><section style='margin-top: 22px; max-width: 100%; letter-spacing: 0.544px; color: rgb(0, 0, 0); font-size: 12px; font-family: arial; box-sizing: border-box !important;'><section data-tools="135编辑器" data-id="85636" style='max-width: 100%; box-sizing: border-box !important;'><section style='margin-left: 10px; max-width: 100%; border-radius: 0px 5px 5px 0px; text-align: inherit; text-decoration: inherit; background-color: rgb(244, 244, 244); box-sizing: border-box !important;'><section style='margin-top: 10px; margin-right: 8px; margin-left: -8px; max-width: 100%; color: rgb(254, 254, 254); float: left; font-style: inherit; text-decoration: inherit; background-color: transparent; box-sizing: border-box !important;'><section style='max-width: 100%; box-sizing: border-box !important;'><p style='max-width: 100%; min-height: 1em; letter-spacing: 1px; line-height: 1.75em; box-sizing: border-box !important;'><span style='padding: 0.3em 0.5em; max-width: 100%; border-radius: 0px 0.5em 0.5em 0px; display: inline-block; color: rgb(255, 255, 255); background-color: rgb(2, 103, 166); font-family: Helvetica, Arial, sans-serif; font-size: 16px; box-sizing: border-box !important;'><strong data-brushtype="text" style='max-width: 100%; box-sizing: border-box !important;'>Q6:各税种纳税期限不一致，能合并申报吗？</strong></span></p></section><section style='max-width: 100%; font-weight: inherit; width: 0px; border-right: 4px solid rgb(2, 103, 166); border-top: 4px solid rgb(2, 103, 166); height: 8px; overflow: hidden; box-sizing: border-box !important; border-left: 4px solid transparent !important; border-bottom: 4px solid transparent !important;'><br style='max-width: 100%; box-sizing: border-box !important;'></section></section><section style='padding: 15px 20px; max-width: 100%; font-weight: inherit; box-sizing: border-box !important;'><p style='max-width: 100%; min-height: 1em; letter-spacing: 1px; line-height: 1.75em; box-sizing: border-box !important;'><span style='max-width: 100%; font-size: 16px; box-sizing: border-box !important;'><strong style='max-width: 100%; box-sizing: border-box !important;'><span style='max-width: 100%; font-family: Helvetica, Arial, sans-serif; box-sizing: border-box !important;'>可以合并申报。</span></strong><span style='max-width: 100%; font-family: Helvetica, Arial, sans-serif; box-sizing: border-box !important;'>按期申报但纳税期限不同的税种——例如，某企业按季度缴纳城镇土地使用税，按月汇总缴纳印花税，则在4月征期内，该企业可以合并申报一季度城镇土地使用税和3月份印花税。</span></span></p><p style='max-width: 100%; min-height: 1em; letter-spacing: 1px; line-height: 1.75em; box-sizing: border-box !important;'><br style='max-width: 100%; box-sizing: border-box !important;'></p><p style='max-width: 100%; min-height: 1em; letter-spacing: 1px; line-height: 1.75em; box-sizing: border-box !important;'><span style='max-width: 100%; font-family: Helvetica, Arial, sans-serif; font-size: 16px; box-sizing: border-box !important;'><strong style='max-width: 100%; box-sizing: border-box !important;'>按期申报与按次申报的税种</strong>——例如，某企业按季度缴纳城镇土地使用税，3月15日收到自然资源主管部门办理占用耕地手续的书面通知，则在4月征期内，该企业可以合并申报一季度城镇土地使用税和3月15日耕地占用税。</span></p></section></section></section></section><section style='margin-top: 22px; max-width: 100%; letter-spacing: 0.544px; color: rgb(0, 0, 0); font-size: 12px; font-family: arial; box-sizing: border-box !important;'><section data-tools="135编辑器" data-id="85636" style='max-width: 100%; box-sizing: border-box !important;'><section style='margin-left: 10px; max-width: 100%; border-radius: 0px 5px 5px 0px; text-align: inherit; text-decoration: inherit; background-color: rgb(244, 244, 244); box-sizing: border-box !important;'><section style='margin-top: 10px; margin-right: 8px; margin-left: -8px; max-width: 100%; color: rgb(254, 254, 254); float: left; font-style: inherit; text-decoration: inherit; background-color: transparent; box-sizing: border-box !important;'><section style='max-width: 100%; box-sizing: border-box !important;'><p style='max-width: 100%; min-height: 1em; letter-spacing: 1px; line-height: 1.75em; box-sizing: border-box !important;'><span style='padding: 0.3em 0.5em; max-width: 100%; border-radius: 0px 0.5em 0.5em 0px; display: inline-block; color: rgb(255, 255, 255); background-color: rgb(2, 103, 166); font-family: Helvetica, Arial, sans-serif; font-size: 16px; box-sizing: border-box !important;'><strong data-brushtype="text" style='max-width: 100%; box-sizing: border-box !important;'>Q7：合并申报对房地产交易税收申报有影响吗？</strong></span></p></section><section style='max-width: 100%; font-weight: inherit; width: 0px; border-right: 4px solid rgb(2, 103, 166); border-top: 4px solid rgb(2, 103, 166); height: 8px; overflow: hidden; box-sizing: border-box !important; border-left: 4px solid transparent !important; border-bottom: 4px solid transparent !important;'><br style='max-width: 100%; box-sizing: border-box !important;'></section></section><section style='padding: 15px 20px; max-width: 100%; font-weight: inherit; box-sizing: border-box !important;'><p style='max-width: 100%; min-height: 1em; letter-spacing: 1px; line-height: 1.75em; box-sizing: border-box !important;'><span style='max-width: 100%; font-family: Helvetica, Arial, sans-serif; font-size: 16px; box-sizing: border-box !important;'>财产和行为税合并申报后，<strong style='max-width: 100%; box-sizing: border-box !important;'>不动产登记办税有关申报表单仍可继续使用。</strong></span></p></section></section></section></section><section style='margin-top: 22px; max-width: 100%; letter-spacing: 0.544px; color: rgb(0, 0, 0); font-size: 12px; font-family: arial; box-sizing: border-box !important;'><section data-tools="135编辑器" data-id="85636" style='max-width: 100%; box-sizing: border-box !important;'><section style='margin-left: 10px; max-width: 100%; border-radius: 0px 5px 5px 0px; text-align: inherit; text-decoration: inherit; background-color: rgb(244, 244, 244); box-sizing: border-box !important;'><section style='margin-top: 10px; margin-right: 8px; margin-left: -8px; max-width: 100%; color: rgb(254, 254, 254); float: left; font-style: inherit; text-decoration: inherit; background-color: transparent; box-sizing: border-box !important;'><section style='max-width: 100%; box-sizing: border-box !important;'><p style='max-width: 100%; min-height: 1em; letter-spacing: 1px; line-height: 1.75em; box-sizing: border-box !important;'><span style='padding: 0.3em 0.5em; max-width: 100%; border-radius: 0px 0.5em 0.5em 0px; display: inline-block; color: rgb(255, 255, 255); background-color: rgb(2, 103, 166); font-family: Helvetica, Arial, sans-serif; font-size: 16px; box-sizing: border-box !important;'><strong data-brushtype="text" style='max-width: 100%; box-sizing: border-box !important;'>Q8：什么时候开始实施？</strong></span></p></section><section style='max-width: 100%; font-weight: inherit; width: 0px; border-right: 4px solid rgb(2, 103, 166); border-top: 4px solid rgb(2, 103, 166); height: 8px; overflow: hidden; box-sizing: border-box !important; border-left: 4px solid transparent !important; border-bottom: 4px solid transparent !important;'><br style='max-width: 100%; box-sizing: border-box !important;'></section></section><section style='padding: 15px 20px; max-width: 100%; font-weight: inherit; box-sizing: border-box !important;'><p style='max-width: 100%; min-height: 1em; letter-spacing: 1px; line-height: 1.75em; box-sizing: border-box !important;'><span style='max-width: 100%; font-family: Helvetica, Arial, sans-serif; font-size: 16px; box-sizing: border-box !important;'>在先期试点基础上，<strong style='max-width: 100%; box-sizing: border-box !important;'>2021年6月1日</strong>起，全国纳税人申报财产和行为税时，进行合并申报。<strong style='max-width: 100%; box-sizing: border-box !important;'>2021年5月1日</strong>起，在海南、陕西、大连、<strong style='max-width: 100%; box-sizing: border-box !important;'>厦门</strong>4个省市开展增值税、消费税分别与附加税费申报表整合试点。<strong style='max-width: 100%; box-sizing: border-box !important;'>税务总局将根据试点情况，2021年适时在全国推开。</strong></span></p></section></section></section></section><p><br></p><p style='max-width: 100%; min-height: 1em; font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; text-align: center; line-height: 1.75em; box-sizing: border-box !important;'><span style='max-width: 100%; color: rgb(136, 136, 136); font-size: 18px; box-sizing: border-box !important;'>来源／</span><span style='max-width: 100%; color: rgb(136, 136, 136); font-size: 18px; box-sizing: border-box !important;'>国家税务总局、央视新闻</span></p><p style='max-width: 100%; min-height: 1em; font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; text-align: center; line-height: 1.75em; box-sizing: border-box !important;'><span style='max-width: 100%; color: rgb(136, 136, 136); font-size: 18px; box-sizing: border-box !important;'><img src="http://www.yewn.cn/data/attachment/forum/202104/13/114605qb9bsv25izwzbo79.png"></span></p></div> 嗯，好好看看，涨涨知识路过看看学习了
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