http://www.fusiontax.cn/index.php?action=history&feed=atom&title=%E5%9B%BD%E5%AE%B6%E7%A8%8E%E5%8A%A1%E6%80%BB%E5%B1%80%E5%85%B3%E4%BA%8E%E5%90%88%E7%90%86%E7%AE%80%E5%B9%B6%E7%BA%B3%E7%A8%8E%E4%BA%BA%E7%94%B3%E6%8A%A5%E7%BC%B4%E7%A8%8E%E6%AC%A1%E6%95%B0%E7%9A%84%E5%85%AC%E5%91%8A 2026-07-01T07:38:23Z 本wiki上该页面的版本历史 MediaWiki 1.39.2 http://www.fusiontax.cn/index.php?title=%E5%9B%BD%E5%AE%B6%E7%A8%8E%E5%8A%A1%E6%80%BB%E5%B1%80%E5%85%B3%E4%BA%8E%E5%90%88%E7%90%86%E7%AE%80%E5%B9%B6%E7%BA%B3%E7%A8%8E%E4%BA%BA%E7%94%B3%E6%8A%A5%E7%BC%B4%E7%A8%8E%E6%AC%A1%E6%95%B0%E7%9A%84%E5%85%AC%E5%91%8A&diff=64119&oldid=prev 2026-06-08T15:44:59Z

<p></p> <table style="background-color: #fff; color: #202122;" data-mw="interface"> <col class="diff-marker" /> <col class="diff-content" /> <col class="diff-marker" /> <col class="diff-content" /> <tr class="diff-title" lang="zh-Hans-CN"> <td colspan="2" style="background-color: #fff; color: #202122; text-align: center;">←上一版本</td> <td colspan="2" style="background-color: #fff; color: #202122; text-align: center;">2026年6月8日 (一) 15:44的版本</td> </tr><tr><td colspan="2" class="diff-lineno" id="mw-diff-left-l19">第19行：</td> <td colspan="2" class="diff-lineno">第19行：</td></tr> <tr><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><br/></td><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><br/></td></tr> <tr><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>　　特此公告。</div></td><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>　　特此公告。</div></td></tr> <tr><td colspan="2" class="diff-side-deleted"></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div><ins style="font-weight: bold; text-decoration: none;"></ins></div></td></tr> <tr><td colspan="2" class="diff-side-deleted"></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div><ins style="font-weight: bold; text-decoration: none;">=政策解读=</ins></div></td></tr> <tr><td colspan="2" class="diff-side-deleted"></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div><ins style="font-weight: bold; text-decoration: none;">&lt;center>'''关于《国家税务总局关于合理简并纳税人申报缴税次数的公告》的解读'''　　2016年2月1日　　纳税服务司 &lt;/center></ins></div></td></tr> <tr><td colspan="2" class="diff-side-deleted"></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div><ins style="font-weight: bold; text-decoration: none;"></ins></div></td></tr> <tr><td colspan="2" class="diff-side-deleted"></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div><ins style="font-weight: bold; text-decoration: none;">　　一、公告出台背景</ins></div></td></tr> <tr><td colspan="2" class="diff-side-deleted"></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div><ins style="font-weight: bold; text-decoration: none;"></ins></div></td></tr> <tr><td colspan="2" class="diff-side-deleted"></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div><ins style="font-weight: bold; text-decoration: none;">　　按照《深化国税、地税征管体制改革方案》提出的“合理简并纳税人申报缴税次数”的要求，为优化纳税服务，减轻纳税人负担，国家税务总局根据《中华人民共和国税收征收管理法》《中华人民共和国增值税暂行条例》及其实施细则、《中华人民共和国消费税暂行条例》及其实施细则等有关法律法规的规定，结合各地探索实践，制定本公告。</ins></div></td></tr> <tr><td colspan="2" class="diff-side-deleted"></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div><ins style="font-weight: bold; text-decoration: none;"></ins></div></td></tr> <tr><td colspan="2" class="diff-side-deleted"></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div><ins style="font-weight: bold; text-decoration: none;">　　二、公告的主要内容</ins></div></td></tr> <tr><td colspan="2" class="diff-side-deleted"></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div><ins style="font-weight: bold; text-decoration: none;"></ins></div></td></tr> <tr><td colspan="2" class="diff-side-deleted"></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div><ins style="font-weight: bold; text-decoration: none;">　　（一）增值税小规模纳税人的增值税、消费税、文化事业建设费，以及随增值税、消费税附征的城市维护建设税、教育费附加等税费原则上实行按季申报。根据增值税和消费税暂行条例及实施细则，主管税务机关可以核定按月或按季申报增值税、消费税，但按季申报仅适用于小规模纳税人。城市维护建设税、教育费附加的征收管理，按照增值税、消费税、营业税的有关规定办理。纳税人要求不实行按季申报的，主管税务机关依据增值税和消费税暂行条例及实施细则，根据其应纳税额大小核定纳税期限。</ins></div></td></tr> <tr><td colspan="2" class="diff-side-deleted"></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div><ins style="font-weight: bold; text-decoration: none;"></ins></div></td></tr> <tr><td colspan="2" class="diff-side-deleted"></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div><ins style="font-weight: bold; text-decoration: none;">　　（二）随增值税、消费税附征的城市维护建设税、教育费附加免于零申报。通过国税地税信息共享，自动生成增值税、消费税附加税费零申报信息，免除纳税人增值税、消费税附加税费零申报资料信息的报送。</ins></div></td></tr> <tr><td colspan="2" class="diff-side-deleted"></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div><ins style="font-weight: bold; text-decoration: none;"></ins></div></td></tr> <tr><td colspan="2" class="diff-side-deleted"></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div><ins style="font-weight: bold; text-decoration: none;">　　（三）明确小型微利企业企业所得税按季申报。符合《中华人民共和国企业所得税法实施条例》第九十二条规定的小型微利企业，无论采取查账征收方式还是核定征收方式（含定率征收、定额征收），均适用本规定。</ins></div></td></tr> <tr><td colspan="2" class="diff-side-deleted"></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div><ins style="font-weight: bold; text-decoration: none;"></ins></div></td></tr> <tr><td colspan="2" class="diff-side-deleted"></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div><ins style="font-weight: bold; text-decoration: none;">　　（四）明确采取简易申报方式的定期定额户的申报方式。实行简易申报的定期定额户，在税务机关规定的期限内按照法律、行政法规规定缴清应纳税款即可，当期可以不办理申报手续。</ins></div></td></tr> <tr><td colspan="2" class="diff-side-deleted"></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div><ins style="font-weight: bold; text-decoration: none;"></ins></div></td></tr> <tr><td colspan="2" class="diff-side-deleted"></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div><ins style="font-weight: bold; text-decoration: none;">　　三、公告施行</ins></div></td></tr> <tr><td colspan="2" class="diff-side-deleted"></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div><ins style="font-weight: bold; text-decoration: none;"></ins></div></td></tr> <tr><td colspan="2" class="diff-side-deleted"></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div><ins style="font-weight: bold; text-decoration: none;">　　本公告自2016年4月1日起施行。</ins></div></td></tr> <tr><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><br/></td><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><br/></td></tr> <tr><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>[[Category:2016|2]][[Category:国家税务总局]][[Category:消费税]][[Category:文化事业建设费]][[Category:城市维护建设税]][[Category:增值税小规模纳税人]][[Category:教育费附加]][[Category:企业所得税小型微利企业]][[Category:个体工商户税收定期定额征收]]</div></td><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>[[Category:2016|2]][[Category:国家税务总局]][[Category:消费税]][[Category:文化事业建设费]][[Category:城市维护建设税]][[Category:增值税小规模纳税人]][[Category:教育费附加]][[Category:企业所得税小型微利企业]][[Category:个体工商户税收定期定额征收]]</div></td></tr> </table>

王志伟 http://www.fusiontax.cn/index.php?title=%E5%9B%BD%E5%AE%B6%E7%A8%8E%E5%8A%A1%E6%80%BB%E5%B1%80%E5%85%B3%E4%BA%8E%E5%90%88%E7%90%86%E7%AE%80%E5%B9%B6%E7%BA%B3%E7%A8%8E%E4%BA%BA%E7%94%B3%E6%8A%A5%E7%BC%B4%E7%A8%8E%E6%AC%A1%E6%95%B0%E7%9A%84%E5%85%AC%E5%91%8A&diff=58994&oldid=prev 2025-08-24T07:18:58Z

<p></p> <table style="background-color: #fff; color: #202122;" data-mw="interface"> <col class="diff-marker" /> <col class="diff-content" /> <col class="diff-marker" /> <col class="diff-content" /> <tr class="diff-title" lang="zh-Hans-CN"> <td colspan="2" style="background-color: #fff; color: #202122; text-align: center;">←上一版本</td> <td colspan="2" style="background-color: #fff; color: #202122; text-align: center;">2025年8月24日 (日) 07:18的版本</td> </tr><tr><td colspan="2" class="diff-lineno" id="mw-diff-left-l20">第20行：</td> <td colspan="2" class="diff-lineno">第20行：</td></tr> <tr><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>　　特此公告。</div></td><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>　　特此公告。</div></td></tr> <tr><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><br/></td><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><br/></td></tr> <tr><td class="diff-marker" data-marker="−"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #ffe49c; vertical-align: top; white-space: pre-wrap;"><div>[[Category:2016|2]][[Category:国家税务总局]][[Category:消费税]][[Category:文化事业建设费]][[Category:城市维护建设税]][[Category:增值税小规模纳税人]][[Category:教育费附加]][[Category:<del style="font-weight: bold; text-decoration: none;">小型微利企业</del>]][[Category:个体工商户税收定期定额征收]]</div></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div>[[Category:2016|2]][[Category:国家税务总局]][[Category:消费税]][[Category:文化事业建设费]][[Category:城市维护建设税]][[Category:增值税小规模纳税人]][[Category:教育费附加]][[Category:<ins style="font-weight: bold; text-decoration: none;">企业所得税小型微利企业</ins>]][[Category:个体工商户税收定期定额征收]]</div></td></tr> <!-- diff cache key my_wiki:diff::1.12:old-38251:rev-58994 --> </table>

Www http://www.fusiontax.cn/index.php?title=%E5%9B%BD%E5%AE%B6%E7%A8%8E%E5%8A%A1%E6%80%BB%E5%B1%80%E5%85%B3%E4%BA%8E%E5%90%88%E7%90%86%E7%AE%80%E5%B9%B6%E7%BA%B3%E7%A8%8E%E4%BA%BA%E7%94%B3%E6%8A%A5%E7%BC%B4%E7%A8%8E%E6%AC%A1%E6%95%B0%E7%9A%84%E5%85%AC%E5%91%8A&diff=38251&oldid=prev 2023-08-03T07:20:50Z

<p></p> <p><b>新页面</b></p><div>{{wiki置顶}}<br /> =历史沿革=<br /> 2016年2月1日　　国家税务总局关于合理简并纳税人申报缴税次数的公告　　国家税务总局公告2016年第6号　　2016年4月1日　　施行<br /> <br /> =正文=<br /> 　　为落实《深化国税、地税征管体制改革方案》关于创新纳税服务机制的要求，推进办税便利化改革，根据《[[中华人民共和国税收征收管理法]]》《[[中华人民共和国增值税暂行条例]]》及其实施细则、《[[中华人民共和国消费税暂行条例]]》及其实施细则等有关税收法律法规的规定，现就合理简并纳税人申报缴税次数有关事项公告如下：<br /> <br /> 　　一、增值税小规模纳税人缴纳增值税、消费税、文化事业建设费，以及随增值税、消费税附征的城市维护建设税、教育费附加等税费，原则上实行按季申报。<br /> <br /> 　　纳税人要求不实行按季申报的，由主管税务机关根据其应纳税额大小核定纳税期限。<br /> <br /> 　　二、随增值税、消费税附征的城市维护建设税、教育费附加免于零申报。<br /> <br /> 　　三、符合条件的小型微利企业，实行按季度申报预缴企业所得税。<br /> <br /> 　　四、对于采取简易申报方式的定期定额户，在规定期限内通过财税库银电子缴税系统批量扣税或委托银行扣缴核定税款的，当期可不办理申报手续，实行以缴代报。<br /> <br /> 　　本公告自2016年4月1日起施行。<br /> <br /> 　　特此公告。<br /> <br /> [[Category:2016|2]][[Category:国家税务总局]][[Category:消费税]][[Category:文化事业建设费]][[Category:城市维护建设税]][[Category:增值税小规模纳税人]][[Category:教育费附加]][[Category:小型微利企业]][[Category:个体工商户税收定期定额征收]]</div>

王志伟