欢迎扫描下方二维码关注： BERGINEERS 这种想法是错误的!还会 因违反法律法规受到处罚!根 据规定, 增值税收入包括开票 收入、未开票收入、纳税评估 收入、稽查查补收入等。 根据《中华人民共和国增值税暂行条例》 第十九条规定,发生应税销售行为,增值税纳 税义务发生时间为收讫销售款项或者取得索取 销售款项凭据的当天;先开具发票的,为开具 发票的当天。纳税人收到销售款项或者取得索 取销售款项凭据,产生了纳税义务就应如实办 理纳税申报,不得隐匿收入。即便未开具发票, 所有经营所得均应通过增值税申报表" 未开票 收入"栏次申报。 00 未开票收入如果没有及时 申报, 会有什么后果? 根据《中华人民共和国税收征收管理法》 第六十三条规定,纳税人伪造、变造、隐匿、擅自 销毁账簿、记账凭证,或者在账簿上多列支出或 者不列、少列收入，或者经税务机关通知申报而 拒不申报或者进行虚假的纳税申报,不缴或者 少缴应纳税款的,是偷税。对纳税人偷税的,由 税务机关追缴其不缴或者少缴的税款、滞纳金, 并处不缴或者少缴的税款百分之五十以上五倍 以下的罚款；构成犯罪的,依法追究刑事责任。 那未开票收入应如何填报呢? | 增值税一般纳税 ...

Core Viewpoint - The article discusses recent updates on tax policies for small and micro enterprises in China, particularly focusing on the prepayment of corporate income tax and the benefits related to R&D expense deductions. Group 1: Corporate Income Tax Prepayment - Small and micro enterprises are required to prepay corporate income tax on a quarterly basis, as per the announcement by the State Taxation Administration [4] - Enterprises that were previously paying monthly can switch to quarterly prepayment if they meet the criteria for small and micro enterprises during the prepayment periods in April, July, and October [4] - The new regulations took effect on January 1, 2023, and the previous announcement regarding small and micro enterprises' tax policies has been abolished [4][8] Group 2: R&D Expense Deductions - Enterprises can enjoy R&D expense deductions during their prepayment submissions in July and October if they accurately account for their R&D expenses [7] - The policy allows enterprises to choose to apply for the R&D expense deduction based on their actual R&D expenditures, either during the mid-year or at the annual settlement [10] - The announcement regarding the optimization of R&D expense deductions also took effect on January 1, 2023 [10][8] Group 3: Tax Settlement Procedures - Enterprises must submit their annual corporate income tax returns within five months after the end of the tax year to reconcile any overpayments or underpayments [12] - If an enterprise has prepaid more tax than what is due, it should apply for a tax refund, which the tax authority is required to process promptly [12]