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%E8%B0%83%E6%95%B4%E6%B6%88%E8%B4%B9%E7%A8%8E%E7%BA%B3%E7%A8%8E%E7%94%B3%E6%8A%A5%E8%A1%A8%E6%9C%89%E5%85%B3%E4%BA%8B%E9%A1%B9%E7%9A%84%E5%85%AC%E5%91%8A 2026-04-24T17:53:47Z 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%E8%B0%83%E6%95%B4%E6%B6%88%E8%B4%B9%E7%A8%8E%E7%BA%B3%E7%A8%8E%E7%94%B3%E6%8A%A5%E8%A1%A8%E6%9C%89%E5%85%B3%E4%BA%8B%E9%A1%B9%E7%9A%84%E5%85%AC%E5%91%8A&diff=63479&oldid=prev 2026-04-24T13:11:52Z

<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4月24日 (五) 13:11的版本</td> </tr><tr><td colspan="2" class="diff-lineno" id="mw-diff-left-l18">第18行：</td> <td colspan="2" class="diff-lineno">第18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>　　附件：</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>　　附件：</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>　　1.白酒消费税计算明细表</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>　　1.<ins style="font-weight: bold; text-decoration: none;">[https://pan.baidu.com/s/1D-mN4r6nuZ4uM9LHPlGHFQ?pwd=redp </ins>白酒消费税计算明细表<ins style="font-weight: bold; text-decoration: none;">] 提取码：redp</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" 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>　　2.白酒生产企业关联销售单位信息报告表</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>　　2.<ins style="font-weight: bold; text-decoration: none;">[https://pan.baidu.com/s/1TdmlqElH2VUvL1CxNcD5Aw?pwd=u4kf </ins>白酒生产企业关联销售单位信息报告表<ins style="font-weight: bold; text-decoration: none;">] 提取码：u4kf</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>=政策解读=</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>=政策解读=</div></td></tr> <!-- diff cache key my_wiki:diff::1.12:old-63478:rev-63479 --> </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%E8%B0%83%E6%95%B4%E6%B6%88%E8%B4%B9%E7%A8%8E%E7%BA%B3%E7%A8%8E%E7%94%B3%E6%8A%A5%E8%A1%A8%E6%9C%89%E5%85%B3%E4%BA%8B%E9%A1%B9%E7%9A%84%E5%85%AC%E5%91%8A&diff=63478&oldid=prev 2026-04-24T13:08:44Z

<p><span dir="auto"><span class="autocomment">政策解读</span></span></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4月24日 (五) 13:08的版本</td> </tr><tr><td colspan="2" class="diff-lineno" id="mw-diff-left-l86">第86行：</td> <td colspan="2" class="diff-lineno">第86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>! 1 !! 2 !! 3 !! 4 !! 5 !! 6 !! 7 !! 8 !! 9 !! 10 !! 11 !! 12 !! 13 !! 14 !! 15</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>! 1 !! 2 !! 3 !! 4 !! 5 !! 6 !! 7 !! 8 !! 9 !! 10 !! 11 !! 12 !! 13 !! 14 !! 15</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;"><div>|-</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>|-</div></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>| 1 || A酒（2026版） || 套 || 53-38 || 2000 || 6 || 800 || 3200 || 250 ||  || 300 || 960000 || 192000 || 1600</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>| 1 || A酒（2026版） || 套 || 53-38 || 2000 || 6 || 800 || 3200 || 250 ||  || 300 || 960000 || 192000 || 1600 <ins style="font-weight: bold; text-decoration: none;">|| </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;"><div>|-</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>|-</div></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>| 2 || B酒（商超版） || 盒 || 43 || 500 || 1 || 300 || 300 || 300 || 350 || 350 || 105000 || 21000 || 150</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>| 2 || B酒（商超版） || 盒 || 43 || 500 || 1 || 300 || 300 || 300 || 350 || 350 || 105000 || 21000 || 150 <ins style="font-weight: bold; text-decoration: none;">|| </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;"><div>|}</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>|}</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 colspan="2" class="diff-lineno" id="mw-diff-left-l100">第100行：</td> <td colspan="2" class="diff-lineno">第100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>! 1 !! 2 !! 3 !! 4 !! 5 !! 6 !! 7 !! 8 !! 9 !! 10 !! 11 !! 12 !! 13 !! 14 !! 15</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>! 1 !! 2 !! 3 !! 4 !! 5 !! 6 !! 7 !! 8 !! 9 !! 10 !! 11 !! 12 !! 13 !! 14 !! 15</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;"><div>|-</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>|-</div></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>| 1 || A酒（2026版） || 套 || 53-38 || 2000 || 6 || 200 || 800 || 275 ||  || 275 || 220000 || 44000 || 400</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>| 1 || A酒（2026版） || 套 || 53-38 || 2000 || 6 || 200 || 800 || 275 ||  || 275 || 220000 || 44000 || 400 <ins style="font-weight: bold; text-decoration: none;">|| </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;"><div>|-</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>|-</div></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>| 2 || B酒（商超版） || 盒 || 43 || 500 || 1 || 200 || 200 || 400 || 350 || 400 || 80000 || 16000 || 100</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>| 2 || B酒（商超版） || 盒 || 43 || 500 || 1 || 200 || 200 || 400 || 350 || 400 || 80000 || 16000 || 100 <ins style="font-weight: bold; text-decoration: none;">|| </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;"><div>|-</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>|-</div></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>| 3 || C酒（清香型） || 斤 || 38 ||  ||  || 500 || 500 || 50 ||  || 50 || 25000 || 5000 || 250</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>| 3 || C酒（清香型） || 斤 || 38 ||  ||  || 500 || 500 || 50 ||  || 50 || 25000 || 5000 || 250 <ins style="font-weight: bold; text-decoration: none;">|| </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;"><div>|}</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>|}</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>{{wiki置底}}</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>{{wiki置底}}</div></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:<del style="font-weight: bold; text-decoration: none;">1996</del>|<del style="font-weight: bold; text-decoration: none;">5</del>]][[Category:国家税务总局]][[Category:<del style="font-weight: bold; text-decoration: none;">个人所得税综合所得</del>]]</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:<ins style="font-weight: bold; text-decoration: none;">2026</ins>|<ins style="font-weight: bold; text-decoration: none;">4</ins>]][[Category:国家税务总局]][[Category:<ins style="font-weight: bold; text-decoration: none;">消费税纳税申报</ins>]]</div></td></tr> <!-- diff cache key my_wiki:diff::1.12:old-63477:rev-63478 --> </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%E8%B0%83%E6%95%B4%E6%B6%88%E8%B4%B9%E7%A8%8E%E7%BA%B3%E7%A8%8E%E7%94%B3%E6%8A%A5%E8%A1%A8%E6%9C%89%E5%85%B3%E4%BA%8B%E9%A1%B9%E7%9A%84%E5%85%AC%E5%91%8A&diff=63477&oldid=prev 2026-04-24T13:07:55Z

<p><span dir="auto"><span class="autocomment">政策解读</span></span></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4月24日 (五) 13:07的版本</td> </tr><tr><td colspan="2" class="diff-lineno" id="mw-diff-left-l77">第77行：</td> <td colspan="2" class="diff-lineno">第77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>　　根据上述情况，若该企业实行按月申报，2026年6月其填报的《白酒消费税计算明细表》如下：</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>　　根据上述情况，若该企业实行按月申报，2026年6月其填报的《白酒消费税计算明细表》如下：</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><del style="font-weight: bold; text-decoration: none;">金额单位：元（列至角分）</del></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><ins style="font-weight: bold; text-decoration: none;">　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　金额单位：元（列至角分）</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>{| class=&quot;wikitable&quot;</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>{| class=&quot;wikitable&quot;</div></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>! rowspan=&quot;2&quot;|序号 !! rowspan=&quot;2&quot;|产品名称 !! rowspan=&quot;2&quot;|单位 !! colspan=&quot;3&quot;|规格型号 !! rowspan=&quot;2&quot;|本期销售数量 !! rowspan=&quot;2&quot;|本期换算为500毫升（克）的销售数量 !! rowspan=&quot;2&quot;|本期出厂价格 !! rowspan=&quot;2&quot;|税务机关核定最低计税价格 !! rowspan=&quot;2&quot;|申报计税价格 !! colspan=&quot;3&quot;|本期应纳税额 !! 备注</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>! rowspan=&quot;2&quot;|序号 !! rowspan=&quot;2&quot;|产品名称 !! rowspan=&quot;2&quot;|单位 !! colspan=&quot;3&quot;|规格型号 !! rowspan=&quot;2&quot;|本期销售数量 !! rowspan=&quot;2&quot;|本期换算为500毫升（克）的销售数量 !! rowspan=&quot;2&quot;|本期出厂价格 !! rowspan=&quot;2&quot;|税务机关核定最低计税价格 !! rowspan=&quot;2&quot;|申报计税价格 !! colspan=&quot;3&quot;|本期应纳税额 !! <ins style="font-weight: bold; text-decoration: none;">rowspan=&quot;2&quot;|</ins>备注</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;"><div>|-</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>|-</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;"><div>! 度数 !! 容量 !! 数量 !! 本期销售额 !! 白酒（从价计算）应纳税额 !! 白酒（从量计算）应纳税额</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>! 度数 !! 容量 !! 数量 !! 本期销售额 !! 白酒（从价计算）应纳税额 !! 白酒（从量计算）应纳税额</div></td></tr> <tr><td colspan="2" class="diff-lineno" id="mw-diff-left-l86">第86行：</td> <td colspan="2" class="diff-lineno">第86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>! 1 !! 2 !! 3 !! 4 !! 5 !! 6 !! 7 !! 8 !! 9 !! 10 !! 11 !! 12 !! 13 !! 14 !! 15</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>! 1 !! 2 !! 3 !! 4 !! 5 !! 6 !! 7 !! 8 !! 9 !! 10 !! 11 !! 12 !! 13 !! 14 !! 15</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;"><div>|-</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>|-</div></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>| <del style="font-weight: bold; text-decoration: none;">示例 </del>|| <del style="font-weight: bold; text-decoration: none;">示例 </del>|| <del style="font-weight: bold; text-decoration: none;">示例 </del>|| <del style="font-weight: bold; text-decoration: none;">示例 </del>|| <del style="font-weight: bold; text-decoration: none;">示例 </del>|| <del style="font-weight: bold; text-decoration: none;">示例 </del>|| <del style="font-weight: bold; text-decoration: none;">示例 </del>|| <del style="font-weight: bold; text-decoration: none;">示例 </del>|| <del style="font-weight: bold; text-decoration: none;">示例 </del>|| <del style="font-weight: bold; text-decoration: none;">示例 </del>|| <del style="font-weight: bold; text-decoration: none;">示例 </del>|| <del style="font-weight: bold; text-decoration: none;">示例 </del>|| <del style="font-weight: bold; text-decoration: none;">示例 </del>|| <del style="font-weight: bold; text-decoration: none;">示例 || 示例</del></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>| <ins style="font-weight: bold; text-decoration: none;">1 </ins>|| <ins style="font-weight: bold; text-decoration: none;">A酒（2026版） </ins>|| <ins style="font-weight: bold; text-decoration: none;">套 </ins>|| <ins style="font-weight: bold; text-decoration: none;">53-38 </ins>|| <ins style="font-weight: bold; text-decoration: none;">2000 </ins>|| <ins style="font-weight: bold; text-decoration: none;">6 </ins>|| <ins style="font-weight: bold; text-decoration: none;">800 </ins>|| <ins style="font-weight: bold; text-decoration: none;">3200 </ins>|| <ins style="font-weight: bold; text-decoration: none;">250 </ins>|| <ins style="font-weight: bold; text-decoration: none;"> </ins>|| <ins style="font-weight: bold; text-decoration: none;">300 </ins>|| <ins style="font-weight: bold; text-decoration: none;">960000 </ins>|| <ins style="font-weight: bold; text-decoration: none;">192000 </ins>|| <ins style="font-weight: bold; text-decoration: none;">1600</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;"><div>|-</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>|-</div></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>| <del style="font-weight: bold; text-decoration: none;">示例 </del>|| <del style="font-weight: bold; text-decoration: none;">示例 </del>|| <del style="font-weight: bold; text-decoration: none;">示例 </del>|| <del style="font-weight: bold; text-decoration: none;">示例 </del>|| <del style="font-weight: bold; text-decoration: none;">示例 </del>|| <del style="font-weight: bold; text-decoration: none;">示例 </del>|| <del style="font-weight: bold; text-decoration: none;">示例 </del>|| <del style="font-weight: bold; text-decoration: none;">示例 </del>|| <del style="font-weight: bold; text-decoration: none;">示例 </del>|| <del style="font-weight: bold; text-decoration: none;">示例 </del>|| <del style="font-weight: bold; text-decoration: none;">示例 </del>|| <del style="font-weight: bold; text-decoration: none;">示例 </del>|| <del style="font-weight: bold; text-decoration: none;">示例 </del>|| <del style="font-weight: bold; text-decoration: none;">示例 </del>|| <del style="font-weight: bold; text-decoration: none;">示例</del></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>| <ins style="font-weight: bold; text-decoration: none;">2 </ins>|| <ins style="font-weight: bold; text-decoration: none;">B酒（商超版） </ins>|| <ins style="font-weight: bold; text-decoration: none;">盒 </ins>|| <ins style="font-weight: bold; text-decoration: none;">43 </ins>|| <ins style="font-weight: bold; text-decoration: none;">500 </ins>|| <ins style="font-weight: bold; text-decoration: none;">1 </ins>|| <ins style="font-weight: bold; text-decoration: none;">300 </ins>|| <ins style="font-weight: bold; text-decoration: none;">300 </ins>|| <ins style="font-weight: bold; text-decoration: none;">300 </ins>|| <ins style="font-weight: bold; text-decoration: none;">350 </ins>|| <ins style="font-weight: bold; text-decoration: none;">350 </ins>|| <ins style="font-weight: bold; text-decoration: none;">105000 </ins>|| <ins style="font-weight: bold; text-decoration: none;">21000 </ins>|| <ins style="font-weight: bold; text-decoration: none;">150</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> </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、将白酒产品销售给非关联销售单位</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> </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>| <ins style="font-weight: bold; text-decoration: none;">class=&quot;wikitable&quot;</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;">! rowspan=&quot;2&quot;|序号 !! rowspan=&quot;2&quot;|产品名称 !! rowspan=&quot;2&quot;|单位 !! colspan=&quot;3&quot;|规格型号 !! rowspan=&quot;2&quot;|本期销售数量 !! rowspan=&quot;2&quot;|本期换算为500毫升（克）的销售数量 !! rowspan=&quot;2&quot;|本期出厂价格 !! rowspan=&quot;2&quot;|税务机关核定最低计税价格 !! rowspan=&quot;2&quot;|申报计税价格 !! colspan=&quot;3&quot;|本期应纳税额 !! rowspan=&quot;2&quot;|备注</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;">! 度数 !! 容量 !! 数量 !! 本期销售额 !! 白酒（从价计算）应纳税额 !! 白酒（从量计算）应纳税额</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;">! 1 !! 2 !! 3 !! 4 !! 5 !! 6 !! 7 !! 8 !! 9 !! 10 !! 11 !! 12 !! 13 !! 14 !! 15</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;">| 1 || A酒（2026版） || 套 || 53-38 || 2000 || 6 || 200 || 800 || 275 ||  || 275 || 220000 || 44000 || 400</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;">| 2 || B酒（商超版） || 盒 || 43 || 500 || 1 || 200 || 200 || 400 || 350 || 400 || 80000 || 16000 || 100</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;"><div>|-</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>|-</div></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>| <del style="font-weight: bold; text-decoration: none;">示例 </del>|| <del style="font-weight: bold; text-decoration: none;">示例 </del>|| <del style="font-weight: bold; text-decoration: none;">示例 </del>|| <del style="font-weight: bold; text-decoration: none;">示例 </del>|| <del style="font-weight: bold; text-decoration: none;">示例 </del>|| <del style="font-weight: bold; text-decoration: none;">示例 </del>|| <del style="font-weight: bold; text-decoration: none;">示例 </del>|| <del style="font-weight: bold; text-decoration: none;">示例 </del>|| <del style="font-weight: bold; text-decoration: none;">示例 </del>|| <del style="font-weight: bold; text-decoration: none;">示例 </del>|| <del style="font-weight: bold; text-decoration: none;">示例 </del>|| <del style="font-weight: bold; text-decoration: none;">示例 </del>|| <del style="font-weight: bold; text-decoration: none;">示例 </del>|| <del style="font-weight: bold; text-decoration: none;">示例 || 示例</del></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>| <ins style="font-weight: bold; text-decoration: none;">3 </ins>|| <ins style="font-weight: bold; text-decoration: none;">C酒（清香型） </ins>|| <ins style="font-weight: bold; text-decoration: none;">斤 </ins>|| <ins style="font-weight: bold; text-decoration: none;">38 </ins>|| <ins style="font-weight: bold; text-decoration: none;"> </ins>|| <ins style="font-weight: bold; text-decoration: none;"> </ins>|| <ins style="font-weight: bold; text-decoration: none;">500 </ins>|| <ins style="font-weight: bold; text-decoration: none;">500 </ins>|| <ins style="font-weight: bold; text-decoration: none;">50 </ins>|| <ins style="font-weight: bold; text-decoration: none;"> </ins>|| <ins style="font-weight: bold; text-decoration: none;">50 </ins>|| <ins style="font-weight: bold; text-decoration: none;">25000 </ins>|| <ins style="font-weight: bold; text-decoration: none;">5000 </ins>|| <ins style="font-weight: bold; text-decoration: none;">250</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;"><div>|}</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>|}</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>{{wiki置底}}</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>{{wiki置底}}</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;"><div>[[Category:1996|5]][[Category:国家税务总局]][[Category:个人所得税综合所得]]</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:1996|5]][[Category:国家税务总局]][[Category:个人所得税综合所得]]</div></td></tr> <!-- diff cache key my_wiki:diff::1.12:old-63476:rev-63477 --> </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%E8%B0%83%E6%95%B4%E6%B6%88%E8%B4%B9%E7%A8%8E%E7%BA%B3%E7%A8%8E%E7%94%B3%E6%8A%A5%E8%A1%A8%E6%9C%89%E5%85%B3%E4%BA%8B%E9%A1%B9%E7%9A%84%E5%85%AC%E5%91%8A&diff=63476&oldid=prev 2026-04-24T13:03:05Z

<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4月24日 (五) 13:03的版本</td> </tr><tr><td colspan="2" class="diff-lineno" id="mw-diff-left-l84">第84行：</td> <td colspan="2" class="diff-lineno">第84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>! 度数 !! 容量 !! 数量 !! 本期销售额 !! 白酒（从价计算）应纳税额 !! 白酒（从量计算）应纳税额</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>! 度数 !! 容量 !! 数量 !! 本期销售额 !! 白酒（从价计算）应纳税额 !! 白酒（从量计算）应纳税额</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;"><div>|-</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>|-</div></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><del style="font-weight: bold; text-decoration: none;">| </del>1 !! 2 !! 3 !! 4 !! 5 !! 6 !! 7 !! 8 !! 9 !! 10 !! 11 !! 12 !! 13 !! 14 !! 15</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><ins style="font-weight: bold; text-decoration: none;">! </ins>1 !! 2 !! 3 !! 4 !! 5 !! 6 !! 7 !! 8 !! 9 !! 10 !! 11 !! 12 !! 13 !! 14 !! 15</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;"><div>|-</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>|-</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;"><div>| 示例 || 示例 || 示例 || 示例 || 示例 || 示例 || 示例 || 示例 || 示例 || 示例 || 示例 || 示例 || 示例 || 示例 || 示例</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>| 示例 || 示例 || 示例 || 示例 || 示例 || 示例 || 示例 || 示例 || 示例 || 示例 || 示例 || 示例 || 示例 || 示例 || 示例</div></td></tr> <!-- diff cache key my_wiki:diff::1.12:old-63475:rev-63476 --> </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%E8%B0%83%E6%95%B4%E6%B6%88%E8%B4%B9%E7%A8%8E%E7%BA%B3%E7%A8%8E%E7%94%B3%E6%8A%A5%E8%A1%A8%E6%9C%89%E5%85%B3%E4%BA%8B%E9%A1%B9%E7%9A%84%E5%85%AC%E5%91%8A&diff=63475&oldid=prev 2026-04-24T13:02:17Z

<p>创建页面，内容为“{{wiki置顶}} =历史沿革= 2026年4月22日　　国家税务总局关于调整消费税纳税申报表有关事项的公告　　国家税务总局公告2026年第9号　　2026年6月1日　　施行 =正文= 　　为进一步提升消费税服务和管理水平，现将消费税纳税申报有关事项公告如下： 　　一、增加《白酒消费税计算明细表》作为《消费税及附加税费申报表》附表6，详见附件1。 　　二…”</p> <p><b>新页面</b></p><div>{{wiki置顶}}<br /> =历史沿革=<br /> 2026年4月22日　　国家税务总局关于调整消费税纳税申报表有关事项的公告　　国家税务总局公告2026年第9号　　2026年6月1日　　施行<br /> <br /> =正文=<br /> 　　为进一步提升消费税服务和管理水平，现将消费税纳税申报有关事项公告如下：<br /> <br /> 　　一、增加《白酒消费税计算明细表》作为《消费税及附加税费申报表》附表6，详见附件1。<br /> <br /> 　　二、增加《白酒生产企业关联销售单位信息报告表》作为《消费税及附加税费申报表》附表7，详见附件2。<br /> <br /> 　　三、《消费税及附加税费申报表》中的原附表6《消费税附加税费计算表》调整为附表8。<br /> <br /> 　　四、本公告自2026年6月1日起施行。<br /> <br /> 　　特此公告。<br /> <br /> 　　附件：<br /> <br /> 　　1.白酒消费税计算明细表<br /> <br /> 　　2.白酒生产企业关联销售单位信息报告表<br /> <br /> =政策解读=<br /> &lt;center&gt;&#039;&#039;&#039;关于《国家税务总局关于调整消费税纳税申报表有关事项的公告》的解读&#039;&#039;&#039;　　2026年4月22日　　货物和劳务税司&lt;/center&gt;<br /> <br /> 　　为进一步提升白酒消费税服务和管理水平，税务总局制发《国家税务总局关于调整消费税纳税申报表有关事项的公告》，增设《白酒消费税计算明细表》和《白酒生产企业关联销售单位信息报告表》作为现行《消费税及附加税费申报表》〔《国家税务总局关于增值税 消费税与附加税费申报表整合有关事项的公告》（2021年第20号）附件7〕的附表，现解读如下：<br /> <br /> 　　一、本次消费税纳税申报表调整的主要内容是什么？<br /> <br /> 　　本次消费税纳税申报表调整，增设了《白酒消费税计算明细表》和《白酒生产企业关联销售单位信息报告表》2张附表，作为《消费税及附加税费申报表》的附表6、附表7，并将原附表6《消费税附加税费计算表》依次序调整为附表8。增设的2张附表仅适用于白酒消费税纳税人，其他品目消费税纳税申报表维持不变。<br /> <br /> 　　《白酒消费税计算明细表》由白酒生产企业区分不同销售对象填报，主要采集纳税人不同规格型号白酒产品的销售数量、出厂价格、申报计税价格等15项信息。<br /> <br /> 　　《白酒生产企业关联销售单位信息报告表》由存在关联销售单位的白酒生产企业填报，主要采集纳税人所有关联销售单位名称、所在地区、构成关联关系时间等6项信息。<br /> <br /> 　　二、纳税人填报增设的纳税申报表附表，需要注意哪些要点？<br /> <br /> 　　《白酒消费税计算明细表》填报要点如下：一是要区分不同销售对象填报。第一部分填报将白酒产品销售给关联销售单位的情况，第二部分填报将白酒产品直接销售给非关联销售单位的情况。二是要按最小销售单元填报。白酒产品要按照零售时不可拆分的最小销售单元填报，如单瓶（坛、桶）装、单瓶礼盒装、多瓶套装、多瓶礼盒装、散装白酒等均属于最小销售单元，可拆箱销售的成箱装白酒产品不属于最小销售单元。三是要填报当期销售的全部白酒产品，包括已开票及未开票白酒产品。四是要按照填表说明规范填写产品名称、单位、规格型号等信息。比如，“产品名称”的填报格式为“白酒产品名称（自定义描述）”。酒精度、净含量等规格型号信息不填写在此部分。其中“白酒产品名称”字段末尾有且只能包含一个“酒”字样，“（自定义描述）”为选填项，可填写产品特征、年份、销售渠道、包装特征、香型等用于区分不同产品特征的信息。又如，“度数”应填报白酒产品的酒精度数，对多种度数的白酒产品（如多瓶礼盒装）按“最高酒精度-最低酒精度”填报涉及的酒精度范围。<br /> <br /> 　　《白酒生产企业关联销售单位信息报告表》填报要点如下：一是要准确界定关联销售单位。本表所称关联销售单位，是指按照《中华人民共和国税收征收管理法实施细则》第五十一条和《国家税务总局关于完善关联申报和同期资料管理有关事项的公告》（2016年第42号）第二条有关规定认定的单位和个人。二是要填报所有关联销售单位信息。本表由存在关联销售单位的白酒生产企业填报，首次填报时需纳税人手工录入企业当期所有关联销售单位情况，包括纳税人识别号（统一社会信用代码）、单位名称、所在地区以及成为关联销售单位时间等。后续关联销售单位信息未发生变化的，申报时系统将自动带出上期已填报信息，纳税人确认保存即可。三是要及时填报关联销售单位变化信息。关联销售单位信息发生变化的，纳税人应在发生变化的下一个纳税申报期及时对本表信息进行调整。如不再存在关联关系，在“有效标志”栏次填写“否”；如关联销售单位已作税务注销则填写“注销”。<br /> <br /> 　　三、《白酒消费税计算明细表》中申报计税价格与出厂价格、税务机关核定最低计税价格的关系是什么？<br /> <br /> 　　按照《白酒消费税最低计税价格核定管理办法（试行）》等相关规定，白酒生产企业销售给关联销售单位的白酒，生产企业出厂价格低于关联销售单位对外销售价格（不含增值税，下同）70%以下的，税务机关应按照关联销售单位对外销售价格的60%核定消费税最低计税价格。<br /> <br /> 　　对于已核定消费税最低计税价格的白酒产品（含购进、委托加工收回的白酒产品，下同），不论生产企业将其销售给关联销售单位还是非关联销售单位，均应按出厂价格和最低计税价格孰高原则确定申报计税价格。<br /> <br /> 　　对于未核定消费税最低计税价格的白酒产品，如果生产企业将其销售给关联销售单位，出厂价格高于关联销售单位当月对外销售价格60%（如果关联销售单位当月未发生对外销售，按其最近一次发生对外销售月份的对外销售价格60%计算，下同）的，按出厂价格确定申报计税价格；出厂价格低于关联销售单位当月对外销售价格60%的，按关联销售单位当月对外销售价格的60%确定申报计税价格；若关联销售单位在此前未发生过对外销售，暂按出厂价格确定申报计税价格。对于未核定消费税最低计税价格的白酒产品，如果生产企业将其销售给非关联销售单位，按出厂价格确定申报计税价格。<br /> <br /> 　　四、纳税人应当自何时起填报增设的纳税申报表附表？<br /> <br /> 　　《白酒消费税计算明细表》《白酒生产企业关联销售单位信息报告表》自2026年6月纳税申报期起启用。按月进行纳税申报的白酒消费税纳税人，自2026年6月纳税申报期起填报；按季进行纳税申报的白酒消费税纳税人，自2026年7月纳税申报期起填报。<br /> <br /> 　　五、举例说明如何填写《白酒消费税计算明细表》。<br /> <br /> 　　某白酒生产企业2026年5月销售情况如下：<br /> <br /> 　　白酒套装A酒（2026版）共1000套。该白酒套装由1瓶500毫升53度、2瓶375毫升38度和3瓶250毫升38度的白酒组成，合计2000毫升。其中，销售给关联销售单位800套，已开具发票，每套不含税（不含增值税，下同）价1000元；销售给非关联销售单位200套，未开具发票，每套不含税价1100元。该产品尚未核定最低计税价格，关联销售单位对外销售价格为每套2000元。<br /> <br /> 　　白酒盒装43度B酒（商超版）共500盒。该白酒盒装为500毫升43度单瓶装。其中，销售给关联销售单位300盒，已开具发票，每盒不含税价300元；销售给非关联销售单位200盒，已开具发票，每盒不含税价400元。该产品税务机关最新一期核定的最低计税价格为350元，关联销售单位对外销售价格为每盒600元。<br /> <br /> 　　散装38度白酒C酒（清香型）共500斤，均销售给非关联销售单位，未开具发票，每斤不含税价50元。该产品尚未核定最低计税价格。<br /> <br /> 　　根据填表要求，该企业相关计算过程如下：<br /> <br /> 　　1.区分销售给关联销售单位和非关联销售单位，分别计算A酒、B酒、C酒换算为500毫升（克）的出厂价格。A酒销售给关联销售单位的出厂价格为250元（＝1000/2000×500），销售给非关联销售单位的出厂价格为275元（＝1100/2000×500）。B酒销售给关联销售单位的出厂价格为300元，销售给非关联销售单位的出厂价格为400元。C酒的出厂价格为50元。<br /> <br /> 　　2.区分销售给关联销售单位和非关联销售单位，分别确定A酒、B酒、C酒的申报计税价格。<br /> <br /> 　　（1）A酒：由于A酒未核定最低计税价格，对销售给关联销售单位的A酒，按照出厂价格（250元）与关联销售单位对外销售价格60%（2000/2000×500×60%＝300元）孰高者确定申报计税价格（300元）；对销售给非关联销售单位的A酒，按照出厂价格（275元）确定计税价格（275元）。<br /> <br /> 　　（2）B酒：由于B酒已核定最低计税价格（350元），对销售给关联销售单位的B酒，按照出厂价格（300元）与已核定最低计税价格（350元）孰高者确定申报计税价格（350元）；对销售给非关联销售单位的B酒，按照出厂价格（400元）与已核定最低计税价格（350元）孰高者确定申报计税价格（400元）。<br /> <br /> 　　（3）C酒：由于C酒未核定最低计税价格，对销售给非关联销售单位的C酒，按照出厂价格（50元）确定申报计税价格（50元）。  <br /> <br /> 　　根据上述情况，若该企业实行按月申报，2026年6月其填报的《白酒消费税计算明细表》如下：<br /> <br /> 金额单位：元（列至角分）<br /> <br /> {| class=&quot;wikitable&quot;<br /> ! rowspan=&quot;2&quot;|序号 !! rowspan=&quot;2&quot;|产品名称 !! rowspan=&quot;2&quot;|单位 !! colspan=&quot;3&quot;|规格型号 !! rowspan=&quot;2&quot;|本期销售数量 !! rowspan=&quot;2&quot;|本期换算为500毫升（克）的销售数量 !! rowspan=&quot;2&quot;|本期出厂价格 !! rowspan=&quot;2&quot;|税务机关核定最低计税价格 !! rowspan=&quot;2&quot;|申报计税价格 !! colspan=&quot;3&quot;|本期应纳税额 !! 备注<br /> |-<br /> ! 度数 !! 容量 !! 数量 !! 本期销售额 !! 白酒（从价计算）应纳税额 !! 白酒（从量计算）应纳税额<br /> |-<br /> | 1 !! 2 !! 3 !! 4 !! 5 !! 6 !! 7 !! 8 !! 9 !! 10 !! 11 !! 12 !! 13 !! 14 !! 15<br /> |-<br /> | 示例 || 示例 || 示例 || 示例 || 示例 || 示例 || 示例 || 示例 || 示例 || 示例 || 示例 || 示例 || 示例 || 示例 || 示例<br /> |-<br /> | 示例 || 示例 || 示例 || 示例 || 示例 || 示例 || 示例 || 示例 || 示例 || 示例 || 示例 || 示例 || 示例 || 示例 || 示例<br /> |-<br /> | 示例 || 示例 || 示例 || 示例 || 示例 || 示例 || 示例 || 示例 || 示例 || 示例 || 示例 || 示例 || 示例 || 示例 || 示例<br /> |}<br /> <br /> {{wiki置底}}<br /> [[Category:1996|5]][[Category:国家税务总局]][[Category:个人所得税综合所得]]</div>

王志伟