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style="">海口试行“无税不申报”制度减轻办税负担</span> </h1> <script>/*jQuery('#hh').width(jQuery('#a').width());*/</script> <div id="i2i2jyu4k" class="Remark"> <span>2019年07月23日 16:45 | 作者:吴茂辉 | 来源：<a target="_blank">新华社</a></span> <span id="i2i2jyu4k" class="fr">  <div id="i2i2jyu4k" class="bdsharebuttonbox"><a href="#" class="bds_more" data-cmd="more"></a><a href="#" class="bds_qzone" data-cmd="qzone" title="分享到QQ空间"></a><a href="#" class="bds_tsina" data-cmd="tsina" title="分享到新浪微博"></a><a href="#" class="bds_tqq" data-cmd="tqq" title="分享到腾讯微博"></a><a href="#" class="bds_renren" data-cmd="renren" title="分享到人人网"></a><a href="#" class="bds_weixin" data-cmd="weixin" title="分享到微信"></a></div> <script>window._bd_share_config={"common":{"bdSnsKey":{},"bdText":"","bdMini":"2","bdMiniList":false,"bdPic":"","bdStyle":"0","bdSize":"16"},"share":{}};with(document)0[(getElementsByTagName('head')[0]||body).appendChild(createElement('script')).src='http://bdimg.share.baidu.com/static/api/js/share.js?v=89860593.js?cdnversion='+~(-new Date()/36e5)];</script>  </span><span id="i2i2jyu4k" class="fr">分享到：<img src="http://www.rmzxb.com.cn/images/fx.jpg" /> </span> </div> <div id="i2i2jyu4k" class="text_box"> <p align="center"> <p style="text-indent: 2em; text-align: left;">新华社?？?月23日电（记者吴茂辉）海南自由贸易试验区23日发布第四批制度创新案例，国家税务总局海南省税务局从2019年7月1日起在?？谑缘阃乒愕摹拔匏安簧瓯ā敝贫瘸晌葱掳咐弧８弥贫仁迪衷诜缦湛煽氐那疤嵯禄乖鸹谷ㄓ谀伤叭?，促进海口市营商环境优化提升。</p><p style="text-indent: 2em; text-align: left;">适用“无税不申报”的纳税人需同时满足三个条件，即当期无应税收入或计税依据为零；未做票种核定，即已申请发票票种核定、领购发票的纳税人不适用；属于增值税小规模单位纳税人，包括国家机关、企事业单位、社会团体等。由于增值税一般纳税人、个体工商户、个人独资企业和合伙企业通常情况下会产生涉税信息，因此暂不适用该制度。</p><p style="text-indent: 2em; text-align: left;">“无税不申报”的税（费）种包括增值税和消费税及其附加税费、土地增值税、资源税、房产税、城镇土地使用税、环境保护税、车船税、车辆购置税、烟叶税、印花税、耕地占用税、契税、文化事业建设费等17个税（费）种。</p><p style="text-indent: 2em; text-align: left;">据介绍，该制度改变了以往纳税人即使未发生法定纳税义务也要按期零申报的做法，将惠及海口市无票种核定小规模单位纳税人约59000户，占?？谑腥啃」婺５ノ荒伤叭嗽?4％、全部单位纳税人约45％，每年减少无票种核定小规模单位纳税人零申报约60万户次，提高纳税人的办税效率和满意度，并引导纳税人正确履行纳税申报义务，自觉提高纳税遵从度。</p><p style="text-indent: 2em; text-align: left;">同时，该制度每年减少税务机关启动责令限期改正约130000条，行政处罚约17600起，非正?；隙ㄔ?700户，缓解大量零申报业务对税务部门办税服务工作造成的压力，促进税务管理资源的优化配置。（完）</p> </div> <p class="Editor">编辑：付振强 </p> <div id="i2i2jyu4k" class="Paging"> </div> <p class="Keyword">关键词：纳税人制度无税不申报 ?？?/p> <h1 class="pv_title_2 mt_15"><a target="_blank" class="more mtb_14">更多</a><span id="i2i2jyu4k" class="t" id="a3"><a ><img src="http://www.rmzxb.com.cn/images/xg_t1.jpg" /></a></span></h1> <div id="i2i2jyu4k" class="pa_0_5_0_10"> <ul class="Related_ul bh_150"> </ul> </div> <div style="height:40px"></div>  <div id="i2i2jyu4k" class="advContent"><div style="height:40px"></div><script charset="gbk" 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