yc-ui2 0.1.1-beta15 → 0.1.1-beta17

package/dist/yc-ui2.umd.min.js

@@ -1,2 +1,2 @@
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税务总局公告2021年第28号)的规定：“<br/>一、城市维护建设税以纳税人依法实际缴纳的增值税、消费税税额(以下简称两税税额)为计税依据。<br/>依法实际缴纳的两税税额，是指纳税人依照增值税、消费税相关法律法规和税收政策规定计算的应当缴纳的两税税额(不含因进口货物或境外单位和个人向境内销售劳务、服务、无形资产缴纳的两税税额)，加上增值税免抵税额，扣除直接减免的两税税额和期末留抵退税退还的增值税税额后的金额。<br/>直接减免的两税税额，是指依照增值税、消费税相关法律法规和税收政策规定，直接减征或免征的两税税额，不包括实行先征后返、先征后退、即征即退办法退还的两税税额。<br/>……<br/>三、本公告自2021年9月1日起施行。”<br/>三、根据《国家税务总局关于城市维护建设税征收管理有关事项的公告》（国家税务总局公告2021年第26号）的规定：“一、城建税以纳税人依法实际缴纳的增值税、消费税（以下称两税）税额为计税依据。<br/>依法实际缴纳的增值税税额，是指纳税人依照增值税相关法律法规和税收政策规定计算应当缴纳的增值税税额，加上增值税免抵税额，扣除直接减免的增值税税额和期末留抵退税退还的增值税税额（以下简称留抵退税额）后的金额。<br/>依法实际缴纳的消费税税额，是指纳税人依照消费税相关法律法规和税收政策规定计算应当缴纳的消费税税额，扣除直接减免的消费税税额后的金额。<br/>应当缴纳的两税税额，不含因进口货物或境外单位和个人向境内销售劳务、服务、无形资产缴纳的两税税额。<br/>纳税人自收到留抵退税额之日起，应当在下一个纳税申报期从城建税计税依据中扣除。<br/>留抵退税额仅允许在按照增值税一般计税方法确定的城建税计税依据中扣除。当期未扣除完的余额，在以后纳税申报期按规定继续扣除。<br/>二、对于增值税小规模纳税人更正、查补此前按照一般计税方法确定的城建税计税依据，允许扣除尚未扣除完的留抵退税额。<br/>三、对增值税免抵税额征收的城建税，纳税人应在税务机关核准免抵税额的下一个纳税申报期内向主管税务机关申报缴纳。<br/>……<br/>八、本公告自2021年9月1日起施行。《废止文件及条款清单》（附件）所列文件、条款同时废止。<br/>特此公告。”",based:"中华人民共和国城市维护建设税法(中华人民共和国主席令第五十一号) 财政部 税务总局关于城市维护建设税计税依据确定办法等事项的公告(财政部 税务总局公告2021年第28号)"},{id:5,type:"发票及税费问题",faq:"城建税交多少？",msg:"城市维护建设税以纳税人依法实际缴纳的增值税、消费税税额为计税依据。<br/>城市维护建设税的计税依据应当按照规定扣除期末留抵退税退还的增值税税额。<br/>纳税人所在地在市区的，税率为百分之七;纳税人所在地在县城、镇的，税率为百分之五;纳税人所在地不在市区、县城或者镇的，税率为百分之一。<br/>省、自治区、直辖市人民政府根据本地区实际情况，以及宏观调控需要确定，对增值税小规模纳税人、自然人（即其他个人)可以在50%的税额幅度内减征城市维护建设税。执行期限为2019年1月1日至2024年12月31日。已依法享受城市维护建设税其他优惠政策的，可叠加享受该减半征收优惠政策。",based:"中华人民共和国城市维护建设税法(中华人民共和国主席令第五十一号)<br/>财政部 税务总局关于实施小微企业普惠性税收减免政策的通知(财税〔2019〕13号)<br/>财政部 税务总局关于进一步实施小微企业“六税两费”减免政策的公告(财政部 税务总局公告2022年第10号)"},{id:6,type:"发票及税费问题",faq:"个人取得劳务报酬怎么缴税？",msg:"扣缴义务人向居民个人支付劳务报酬所得时，按以下方法预扣预缴个人所得税，并向主管税务机关报送《个人所得税扣缴申报表》。年度预扣预缴税额与年度应纳税额不一致的，由居民个人于次年3月1日至6月30日向主管税务机关办理综合所得年度汇算清缴，税款多退少补。预扣预缴时：劳务报酬所得以收入减除费用后的余额为收入额。劳务报酬所得每次收入不超过四千元的，减除费用按八百元计算；每次收入四千元以上的，减除费用按百分之二十计算。劳务报酬所得以每次收入额为预扣预缴应纳税所得额。劳务报酬所得适用百分之二十至百分之四十的超额累进预扣率。汇算清缴时：劳务报酬所得以收入减除百分之二十的费用后的余额为收入额，以收入额为应纳税所得额。",based:"国家税务总局关于全面实施新个人所得税法若干征管衔接问题的公告(国家税务总局公告2018年第56号)"},{id:7,type:"发票及税费问题",faq:"劳务报酬有哪些？",msg:"劳务报酬所得，是指个人从事劳务取得的所得，包括从事设计、装潢、安装、制图、化验、测试、医疗、法律、会计、咨询、讲学、翻译、审稿、书画、雕刻、影视、录音、录像、演出、表演、广告、展览、技术服务、介绍服务、经纪服务、代办服务以及其他劳务取得的所得。",based:"中华人民共和国个人所得税法实施条例(国令第707号)"},{id:8,type:"发票及税费问题",faq:"教育费附加征收率是多少？",msg:"教育费附加征收率为3% 。",based:"国务院关于修改《征收教育费附加的暂行规定》的决定(中华人民共和国国务院令第448号)"},{id:9,type:"发票及税费问题",faq:"教育费附加如何计算？",msg:"凡缴纳消费税、增值税、营业税的单位和个人，除按照《国务院关于筹措农村学校办学经费的通知》（国发〔1984〕174号文）的规定，缴纳农村教育事业费附加的单位外，都应当缴纳教育费附加。<br/>教育费附加，以各单位和个人实际缴纳的增值税、营业税、消费税的税额为计征依据，教育费附加率为3%，分别与增值税、营业税、消费税同时缴纳。",based:"国务院关于修改《征收教育费附加的暂行规定》的决定(中华人民共和国国务院令第448号)<br/>征收教育费附加的暂行规定(国发〔1986〕50号文件　国务院令第60号修改)"},{id:10,type:"发票及税费问题",faq:"纳税人的地方教育费附加的征收标准是多少？",msg:"统一地方教育附加征收标准。地方教育附加征收标准统一为单位和个人(包括外商投资企业、外国企业及外籍个人)实际缴纳的增值税、营业税和消费税税额的2%。已经财政部审批且征收标准低于2%的省份，应将地方教育附加的征收标准调整为2%，调整征收标准的方案由省级人民政府于2010年12月31日前报财政部审批。",based:"财政部关于统一地方教育附加政策有关问题的通知(财综〔2010〕98号)"},{id:11,type:"发票及税费问题",faq:"个人去代开发票怎么开？",msg:"一、代开增值税普通发票：<br/>符合代开条件的单位和个人发生增值税应税行为，需要开具增值税普通发票时，可向主管税务机关申请代开。不能自开增值税普通发票的小规模纳税人销售其取得的不动产，以及其他个人出租不动产，可以向税务机关申请代开增值税普通发票。<br/>资料：《代开增值税发票缴纳税款申报单》3份<br/>有以下情形的，还应提供相应材料：<br/>1.纳税人出租不动产、转让取得的不动产:不动产权属资料原件及复印件1份（原件查验后退回)、不动产合同、协议或者税务机关认可的其他资料原件及复印件 1份（原件查验后退回)<br/>2.自然人：身份证件原件及复印件1份（原件查验后退回)<br/>3.已办理税务登记的纳税人：（1)加载统一社会信用代码的营业执照（或税务登记证、组织机构代码证等)原件1份（查验后退回)（2)经办人身份证件原件及复印件1份（原件查验后退回)<br/>二、代开增值税专用发票：<br/>1.已办理税务登记的小规模纳税人（包括个体经营者)以及国家税务总局确定的其他可以代开增值税专用发票的纳税人发生增值税应税行为、需要开具增值税专用发票时，可向主管税务机关申请代开。<br/>2.申请代开增值税专用发票的货物运输业小规模纳税人，适用“货物运输业小规模纳税人异地代开增值税专用发票备案”的“申请条件”。<br/>资料：（一）代开增值税专用发票的货物运输业小规模纳税人：<br/>1.《货物运输业代开增值税专用发票缴纳税款申报单》3份<br/>2.加载统一社会信用代码的营业执照（或税务登记证)1份<br/>3. 经办人身份证件原件及复印件1份（原件查验后退回)<br/>（二）申请代开增值税专用发票的其他纳税人：<br/>1.《代开增值税发票缴纳税款申报单》3份<br/>有以下情形的：还应提供相应材料:<br/>1.自然人：身份证件原件及复印件1份（原件查验后退回)<br/>2.已办理税务登记的纳税人：（1)加载统一社会信用代码的营业执照（或税务登记证、组织机构代码证等)原件1份（查验后退回)<br/>（2)经办人身份证件原件及复印件1份(原件查验后退回)",based:"中华人民共和国发票管理办法(国函〔1993〕174号)"},{id:12,type:"新手入门",faq:"已在湖南省专家库系统中注册过的专家还需要在评标评审专家劳务报酬智能支付系统进行专家注册吗？",msg:"需要，专家在完成评标（评审）前需要在评标评审专家劳务报酬智能支付系统进行账号注册及资料完善",based:""},{id:13,type:"新手入门",faq:"已退休的专家在注册时无法提供工作证明的话需要提供什么材料作为佐证？",msg:"已退休的专家在完善资料时请在工作证明附件栏上传退休证作为佐证材料",based:""},{id:14,type:"结算相关问题",faq:"项目开标后，代理机构多久能在系统内查看到应付专家评审费？",msg:"评标评审专家劳务报酬智能支付系统在接收到交易平台推送的专家评标（评审）情况明细信息后进行评标（评审）费用的计算，如无特殊原因48小时内将生成薪酬核算单，代理机构即可查看应付评标（评审）费并进行确认或质疑",based:""},{id:15,type:"结算相关问题",faq:"专家评标（评审）结束后多久能收到评标（评审）费？",msg:"评标评审专家劳务报酬智能支付系统将计算后的应付评标（评审）费用的薪酬核算单推送至代理机构后，代理机构对金额进行确认后即可发放，如无特殊原因，专家1-3个工作日内即可收到评标（评审）费",based:""},{id:16,type:"资金相关问题",faq:"代理机构充值到会员账户的金额怎么提现？",msg:"在会员开立提现界面点击提现按钮，可将会员账户下的可用金额进行提现",based:""},{id:17,type:"账号相关问题",faq:"代理机构注册时所提供的银行账户必须为公司基本户吗？",msg:"是的，代理机构在进行账号注册时所填写的银行账户必须为可正常使用的公司基本户",based:""},{id:18,type:"账号相关问题",faq:"代理机构分公司需要注册账号吗？",msg:"如项目是由分公司进行代理，则分公司需要在评标评审专家劳务报酬智能支付系统内单独注册账户",based:""},{id:19,type:"新手入门",faq:"公司未注册评标评审专家劳务报酬智能支付系统账号能预定场地吗？",msg:"不能，代理机构在交易平台内预定场地时，交易平台会向评标评审专家劳务报酬智能支付系统发起查询，只有已经在评标评审专家劳务报酬智能支付系统完成注册且已经针对当前项目完成预充值评标（评审）费的情况下，才能在交易平台内完成预定场地",based:""}]}},e={};function 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