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浏览次数?span id="Lab_BrowseCount"></span></div> </div> </div> <div class="null"></div> <div class="B1_01"> <span class="TDContent"><span id="Lab_Content"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; line-height: 27.2px; text-align: justify; white-space: normal; widows: 1; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;"> <a href="//www.nqqy.net/">双色球最近100期走势图</a> www.nqqy.net <span style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; font-size: 18px;">政府工作报告说,深化增值税改革,今年将制造业等行业现?6%的税率降?strong style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important;">13%</strong>,将交通运输业、建筑业等行业现?0%的税率降?strong style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important;">9%</strong>;保?strong style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important;">6%</strong>一?的税率不变,但通过采取对生产、生活性服务业增加税收抵扣等配套措施,确保所有行业税?strong style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important;">只减不增</strong>?/span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; line-height: 27.2px; text-align: justify; white-space: normal; widows: 1; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;"><br style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important;"/></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; line-height: 27.2px; text-align: justify; white-space: normal; widows: 1; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; font-size: 18px;">  2018年全年为企业和个人减税降费约1.3万亿元?019年减轻企业税收和社保缴费负担<strong style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important;">?万亿?/strong>。这会给各级财政带来很大压力。各级政府要过紧日子?/span></p><p style="margin-top: 15px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; line-height: 27.2px; text-align: justify; white-space: normal; widows: 1; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; font-family: 黑体, SimHei; font-size: 16px; letter-spacing: 0.544px; color: rgb(0, 82, 255); box-sizing: border-box !important; word-wrap: break-word !important;">十三届全国人大二次会议今?5?上午在北京人民大会堂开?/span><span style="margin: 0px; padding: 0px; max-width: 100%; color: rgb(12, 12, 12); font-family: 黑体, SimHei; font-size: 16px; letter-spacing: 0.544px; box-sizing: border-box !important; word-wrap: break-word !important;">。国务院总理李克强发表政府工作报告?/span><strong style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; font-family: 黑体, SimHei; font-size: 16px; letter-spacing: 0.544px; color: rgb(255, 41, 65); box-sizing: border-box !important; word-wrap: break-word !important;">李克强在报告中指要实施更大规模的减税</span></strong><span style="margin: 0px; padding: 0px; max-width: 100%; color: rgb(12, 12, 12); font-family: 黑体, SimHei; font-size: 16px; letter-spacing: 0.544px; box-sizing: border-box !important; word-wrap: break-word !important;">,普惠性减税与结构性减税并举,降低制造业和小微企业税收负担?/span><strong style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; font-family: 黑体, SimHei; font-size: 16px; letter-spacing: 0.544px; color: rgb(255, 41, 65); box-sizing: border-box !important; word-wrap: break-word !important;">为深化增值税改革,将制造业等行业现?6%的税率降?3%,将交通运输业,建筑业等行业现?0%的税率降?%,确保主要行业税负明显降低?/span></strong><br style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important;"/></p><p style="margin-top: 15px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; widows: 1; line-height: 1.75em; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; color: rgb(12, 12, 12); line-height: 27.2px; font-family: 黑体, SimHei; font-size: 16px; letter-spacing: 0.544px; box-sizing: border-box !important; word-wrap: break-word !important;">另外,保?%一?的税率不变,但通过采取对生产,生活性服务业增加税收抵扣等配套措施,确保所有行业税负只减不增,继续向推进税率三?并两?,税制简化方向迈进?/span></p><p style="margin-top: 15px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; widows: 1; line-height: 1.75em; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;"><br style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important;"/></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; line-height: 27.2px; text-align: justify; white-space: normal; widows: 1; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; color: rgb(12, 12, 12); font-family: 黑体, SimHei; font-size: 16px; letter-spacing: 0.544px; box-sizing: border-box !important; word-wrap: break-word !important;">报告又称要明显降低企业社保缴费负担,下调城镇职工基本养老保险单位缴费比例,各地可降?6%。稳定现行徵缴方式,各地在徵收体制改革过程中不得采取增加小微企业实际缴费负担的做法,不得自行对历史欠费进行集中清缴?/span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; line-height: 27.2px; text-align: justify; white-space: normal; widows: 1; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;"><br style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important;"/></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; line-height: 27.2px; text-align: justify; white-space: normal; widows: 1; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;"><br style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important;"/></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; line-height: 27.2px; text-align: justify; white-space: normal; widows: 1; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; letter-spacing: 0.544px; text-align: start; color: rgb(0, 82, 255); font-size: 18px;">附:建筑业营改增抵扣要点(未调整之前版本?/span><br style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important;"/></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; line-height: 27.2px; white-space: normal; widows: 1; color: rgb(89, 89, 89); letter-spacing: 1.2px; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;"><br style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important;"/></p><p style="margin-bottom: 15px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; widows: 1; line-height: 1.75em; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">营改增之后,建筑企业能否实现税负降低,一是要看总部税务筹划能力,二是项目部是否执行到位,接下来我们看看项目部的增值税抵扣要点?/p><p><section class="" data-tools="135编辑? data-id="88735" data-color="rgb(55, 74, 174)" data-custom="rgb(55, 74, 174)" style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; line-height: 27.2px; text-align: justify; white-space: normal; widows: 1; border: 0px none; background-color: rgb(255, 255, 255); word-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; text-align: center; transform: translate3d(1px, 0px, 0px);"><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; display: inline-block;"><section style="margin: auto; padding: 0px; max-width: 100%; box-sizing: border-box; word-wrap: break-word !important; border-top-width: 2px; border-style: solid solid none; border-color: rgb(55, 74, 174); border-right-width: 2px; border-left-width: 2px; height: 0.8em; border-top-left-radius: 1em; border-top-right-radius: 1em;"></section><section class="" data-brushtye="text" style="margin: -0.3em auto; padding: 0px 10px; max-width: 100%; box-sizing: border-box; word-wrap: break-word !important; min-width: 2em;"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; box-sizing: border-box !important; word-wrap: break-word !important;"><strong style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important;">一、可抵扣增值税进项税的项目</strong></p></section><section style="margin: auto; padding: 0px; max-width: 100%; box-sizing: border-box; word-wrap: break-word !important; border-right-width: 2px; border-style: none solid solid; border-color: rgb(55, 74, 174); border-bottom-width: 2px; border-left-width: 2px; height: 0.8em; border-bottom-left-radius: 1em; border-bottom-right-radius: 1em;"><br style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important;"/></section></section></section></section><section class="" data-tools="135编辑? data-id="25463" data-color="rgb(30, 155, 232)" data-custom="rgb(30, 155, 232)" style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; line-height: 27.2px; text-align: justify; white-space: normal; widows: 1; border: 0px none; background-color: rgb(255, 255, 255); word-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; word-wrap: break-word !important; border: 0px rgb(30, 155, 232); overflow: hidden;"><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; word-wrap: break-word !important; display: inline-block; font-size: 1em; font-weight: inherit; text-align: inherit; text-decoration: inherit; color: rgb(255, 255, 255); border-color: rgb(30, 155, 232);"><section class="" data-bcless="darken" data-brushtype="text" style="margin: 0px; padding: 5px 10px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; border-left-width: 8px; border-left-style: solid; border-color: rgb(15, 95, 145); display: inline-block; line-height: 1.4em; height: 32px; vertical-align: top; font-weight: bold; float: left; color: inherit; background: rgb(30, 155, 232);">发票要求</section><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; width: 0.5em; display: inline-block; height: 32px; vertical-align: top; border-bottom-width: 1em; border-bottom-style: solid; border-bottom-color: rgb(30, 155, 232); border-top-width: 1em; border-top-style: solid; border-top-color: rgb(30, 155, 232); border-left-color: rgb(30, 155, 232); color: inherit; border-right-width: 1em !important; border-right-style: solid !important; border-right-color: transparent !important;"></section></section></section></section></p><p style="margin-top: 15px; margin-bottom: 15px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; widows: 1; line-height: 1.75em; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">1、各单位原则上应选择具备一般纳税人资格的供应商签订协议,取得增值税专用发票,并确保“货物、劳务及服务流”、“资金流”、“发票流”三流一致?/p><p style="margin-bottom: 15px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; widows: 1; line-height: 1.75em; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">2、业务经办人员对取得的增值税专用发票,应在开票之日起15天内连同其他资料提交给财务部门?/p><p style="margin-bottom: 15px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; widows: 1; line-height: 1.75em; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">3、收到的发票名称应为营业执照单位全称,内容应完整,备注栏注明建筑服务发生地所在省、县(市)区?**项目,打印要清晰,且必须保持票面干净、整? 发票的正反两面均不能留下任何脏、乱及签字的痕迹?/p><p style="margin-bottom: 15px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; widows: 1; line-height: 1.75em; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">4、增值税发票抵扣联不可折叠,不能污损,密码区不能出格、压线,盖章不能压住发票金额?/p><p><section class="" data-tools="135编辑? data-id="25463" data-color="rgb(30, 155, 232)" data-custom="rgb(30, 155, 232)" style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; line-height: 27.2px; text-align: justify; white-space: normal; widows: 1; border: 0px none; background-color: rgb(255, 255, 255); word-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; word-wrap: break-word !important; border: 0px rgb(30, 155, 232); overflow: hidden;"><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; word-wrap: break-word !important; display: inline-block; font-size: 1em; font-weight: inherit; text-align: inherit; text-decoration: inherit; color: rgb(255, 255, 255); border-color: rgb(30, 155, 232);"><section class="" data-bcless="darken" data-brushtype="text" style="margin: 0px; padding: 5px 10px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; border-left-width: 8px; border-left-style: solid; border-color: rgb(15, 95, 145); display: inline-block; line-height: 1.4em; height: 32px; vertical-align: top; font-weight: bold; float: left; color: inherit; background: rgb(30, 155, 232);">原材?/section><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; width: 0.5em; display: inline-block; height: 32px; vertical-align: top; border-bottom-width: 1em; border-bottom-style: solid; border-bottom-color: rgb(30, 155, 232); border-top-width: 1em; border-top-style: solid; border-top-color: rgb(30, 155, 232); border-left-color: rgb(30, 155, 232); color: inherit; border-right-width: 1em !important; border-right-style: solid !important; border-right-color: transparent !important;"></section></section></section></section></p><p style="margin-top: 15px; margin-bottom: 15px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; widows: 1; line-height: 1.75em; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">材料采购成本一般包含:购买价款、相关税费以及其他可归属于采购成本的费用,如下为例子?/p><table cellspacing="0" cellpadding="0" width="556"><tbody style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important;"><tr class="firstRow" style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; height: 51px;"><td width="91" height="51" style="margin: 0px; padding: 0px 6px; word-break: break-all; border-bottom-width: 3px; border-color: white; max-width: 100%; background: rgb(91, 155, 213); word-wrap: break-word !important; box-sizing: border-box !important;"><p style="max-width: 100%; clear: both; min-height: 1em; text-align: center; line-height: normal; box-sizing: border-box !important; word-wrap: break-word !important;"><strong style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; font-size: 12px;">材料类别(列举)</span></strong></p></td><td width="66" height="51" style="margin: 0px; padding: 0px 6px; word-break: break-all; border-bottom-width: 3px; border-left-style: none; border-top-color: white; border-right-color: white; border-bottom-color: white; max-width: 100%; background: rgb(91, 155, 213); word-wrap: break-word !important; box-sizing: border-box !important;"><p style="max-width: 100%; clear: both; min-height: 1em; text-align: center; line-height: normal; box-sizing: border-box !important; word-wrap: break-word !important;"><strong style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; font-size: 12px;">是否可抵?/span></strong></p></td><td width="85" height="51" style="margin: 0px; padding: 0px 6px; word-break: break-all; border-bottom-width: 3px; border-left-style: none; border-top-color: white; border-right-color: white; border-bottom-color: white; max-width: 100%; background: rgb(91, 155, 213); word-wrap: break-word !important; box-sizing: border-box !important;"><p style="max-width: 100%; clear: both; min-height: 1em; text-align: center; line-height: normal; box-sizing: border-box !important; word-wrap: break-word !important;"><strong style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; font-size: 12px;">增值税扣税凭证</span></strong></p></td><td width="47" height="51" style="margin: 0px; padding: 0px 6px; word-break: break-all; border-bottom-width: 3px; border-left-style: none; border-top-color: white; border-right-color: white; border-bottom-color: white; max-width: 100%; background: rgb(91, 155, 213); word-wrap: break-word !important; box-sizing: border-box !important;"><p style="max-width: 100%; clear: both; min-height: 1em; text-align: center; line-height: normal; box-sizing: border-box !important; word-wrap: break-word !important;"><strong style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; font-size: 12px;">税率</span></strong></p></td></tr><tr style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; height: 51px;"><td width="91" height="51" style="margin: 0px; padding: 0px 6px; word-break: break-all; border-bottom-width: 3px; border-top-style: none; border-right-color: white; border-bottom-color: white; border-left-color: white; max-width: 100%; background: rgb(91, 155, 213); word-wrap: break-word !important; box-sizing: border-box !important;"><p style="max-width: 100%; clear: both; min-height: 1em; text-align: center; line-height: normal; box-sizing: border-box !important; word-wrap: break-word !important;"><strong style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; font-size: 12px;">钢材、水泥、混凝土</span></strong></p></td><td width="66" height="51" style="margin: 0px; padding: 0px 6px; word-break: break-all; border-bottom-width: 3px; border-top-style: none; border-left-style: none; border-right-color: white; border-bottom-color: white; max-width: 100%; background: rgb(210, 222, 239); word-wrap: break-word !important; box-sizing: border-box !important;"><p style="max-width: 100%; clear: both; min-height: 1em; text-align: center; line-height: normal; box-sizing: border-box !important; word-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; font-size: 12px;">?/span></p></td><td width="85" height="51" style="margin: 0px; padding: 0px 6px; word-break: break-all; border-bottom-width: 3px; border-top-style: none; border-left-style: none; border-right-color: white; border-bottom-color: white; max-width: 100%; background: rgb(210, 222, 239); word-wrap: break-word !important; box-sizing: border-box !important;"><p style="max-width: 100%; clear: both; min-height: 1em; text-align: center; line-height: normal; box-sizing: border-box !important; word-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; font-size: 12px;">增值税专用发票</span></p></td><td width="47" height="51" style="margin: 0px; padding: 0px 6px; word-break: break-all; border-bottom-width: 3px; border-top-style: none; border-left-style: none; border-right-color: white; border-bottom-color: white; max-width: 100%; background: rgb(210, 222, 239); word-wrap: break-word !important; box-sizing: border-box !important;"><p style="max-width: 100%; clear: both; min-height: 1em; text-align: center; line-height: normal; box-sizing: border-box !important; word-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; font-size: 12px;">17%</span></p></td></tr><tr style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; height: 35px;"><td width="91" height="35" style="margin: 0px; padding: 0px 6px; word-break: break-all; border-bottom-width: 3px; border-top-style: none; border-right-color: white; border-bottom-color: white; border-left-color: white; max-width: 100%; background: rgb(91, 155, 213); word-wrap: break-word !important; box-sizing: border-box !important;"><p style="max-width: 100%; clear: both; min-height: 1em; text-align: center; line-height: normal; box-sizing: border-box !important; word-wrap: break-word !important;"><strong style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; font-size: 12px;">油品、火工品</span></strong></p></td><td width="66" height="35" style="margin: 0px; padding: 0px 6px; word-break: break-all; border-bottom-width: 3px; border-top-style: none; border-left-style: none; border-right-color: white; border-bottom-color: white; max-width: 100%; background: rgb(234, 239, 247); word-wrap: break-word !important; box-sizing: border-box !important;"><p style="max-width: 100%; clear: both; min-height: 1em; text-align: center; line-height: normal; box-sizing: border-box !important; word-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; font-size: 12px;">?/span></p></td><td width="85" height="35" style="margin: 0px; padding: 0px 6px; word-break: break-all; border-bottom-width: 3px; border-top-style: none; border-left-style: none; border-right-color: white; border-bottom-color: white; max-width: 100%; background: rgb(234, 239, 247); word-wrap: break-word !important; box-sizing: border-box !important;"><p style="max-width: 100%; clear: both; min-height: 1em; text-align: center; line-height: normal; box-sizing: border-box !important; word-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; font-size: 12px;">增值税专用发票</span></p></td><td width="47" height="35" style="margin: 0px; padding: 0px 6px; word-break: break-all; border-bottom-width: 3px; border-top-style: none; border-left-style: none; border-right-color: white; border-bottom-color: white; max-width: 100%; background: rgb(234, 239, 247); word-wrap: break-word !important; box-sizing: border-box !important;"><p style="max-width: 100%; clear: both; min-height: 1em; text-align: center; line-height: normal; box-sizing: border-box !important; word-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; font-size: 12px;">17%</span></p></td></tr><tr style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; height: 51px;"><td width="91" height="51" style="margin: 0px; padding: 0px 6px; word-break: break-all; border-bottom-width: 3px; border-top-style: none; border-right-color: white; border-bottom-color: white; border-left-color: white; max-width: 100%; background: rgb(91, 155, 213); word-wrap: break-word !important; box-sizing: border-box !important;"><p style="max-width: 100%; clear: both; min-height: 1em; text-align: center; line-height: normal; box-sizing: border-box !important; word-wrap: break-word !important;"><strong style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; font-size: 12px;">原木和原?/span></strong></p></td><td width="66" height="51" style="margin: 0px; padding: 0px 6px; word-break: break-all; border-bottom-width: 3px; border-top-style: none; border-left-style: none; border-right-color: white; border-bottom-color: white; max-width: 100%; background: rgb(210, 222, 239); word-wrap: break-word !important; box-sizing: border-box !important;"><p style="max-width: 100%; clear: both; min-height: 1em; text-align: center; line-height: normal; box-sizing: border-box !important; word-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; font-size: 12px;">?/span></p></td><td width="85" height="51" style="margin: 0px; padding: 0px 6px; word-break: break-all; border-bottom-width: 3px; border-top-style: none; border-left-style: none; border-right-color: white; border-bottom-color: white; max-width: 100%; background: rgb(210, 222, 239); word-wrap: break-word !important; box-sizing: border-box !important;"><p style="max-width: 100%; clear: both; min-height: 1em; text-align: center; line-height: normal; box-sizing: border-box !important; word-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; font-size: 12px;">农产品收购发票或者销售发?/span></p></td><td width="47" height="51" style="margin: 0px; padding: 0px 6px; word-break: break-all; border-bottom-width: 3px; border-top-style: none; border-left-style: none; border-right-color: white; border-bottom-color: white; max-width: 100%; background: rgb(210, 222, 239); word-wrap: break-word !important; box-sizing: border-box !important;"><p style="max-width: 100%; clear: both; min-height: 1em; text-align: center; line-height: normal; box-sizing: border-box !important; word-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; font-size: 12px;">13%</span></p></td></tr></tbody></table><p style="margin-bottom: 15px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; widows: 1; line-height: 1.75em; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">管理要点?/p><p style="margin-bottom: 15px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; widows: 1; line-height: 1.75em; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">??016??日前,在建项目要根据施工进度安排来采购材料,把材料库存降到最低限度;</p><p style="margin-bottom: 15px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; widows: 1; line-height: 1.75em; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">?)各项目主要物资及二、三项料等应通过电商平台集中采购?/p><p style="margin-bottom: 15px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; widows: 1; line-height: 1.75em; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">?)所谓“一票制”,即供应商就货物销售价款和运杂费合计金额向建筑企业提供一张货物销售发票,税率统一?7%;所谓“两票制”,即供应商就货物销售价款和运杂费向建筑企业分别提供货物销售和交通运输两张发票,税率分别为货?7%、运?1%?/p><p><section class="" data-tools="135编辑? data-id="25463" data-color="rgb(30, 155, 232)" data-custom="rgb(30, 155, 232)" style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; line-height: 27.2px; text-align: justify; white-space: normal; widows: 1; border: 0px none; background-color: rgb(255, 255, 255); word-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; word-wrap: break-word !important; border: 0px rgb(30, 155, 232); overflow: hidden;"><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; word-wrap: break-word !important; display: inline-block; font-size: 1em; font-weight: inherit; text-align: inherit; text-decoration: inherit; color: rgb(255, 255, 255); border-color: rgb(30, 155, 232);"><section class="" data-bcless="darken" data-brushtype="text" style="margin: 0px; padding: 5px 10px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; border-left-width: 8px; border-left-style: solid; border-color: rgb(15, 95, 145); display: inline-block; line-height: 1.4em; height: 32px; vertical-align: top; font-weight: bold; float: left; color: inherit; background: rgb(30, 155, 232);">周转材料</section><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; width: 0.5em; display: inline-block; height: 32px; vertical-align: top; border-bottom-width: 1em; border-bottom-style: solid; border-bottom-color: rgb(30, 155, 232); border-top-width: 1em; border-top-style: solid; border-top-color: rgb(30, 155, 232); border-left-color: rgb(30, 155, 232); color: inherit; border-right-width: 1em !important; border-right-style: solid !important; border-right-color: transparent !important;"></section></section></section></section></p><p style="margin-bottom: 15px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; widows: 1; line-height: 1.75em; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">包括包装物、低值易耗品、工程施工中可多次使用的材料、钢模板、木模板、竹胶板、脚手架和其他周转材料等?/p><p style="margin-bottom: 15px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; widows: 1; line-height: 1.75em; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">进项抵扣税率?/p><p style="margin-bottom: 15px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; widows: 1; line-height: 1.75em; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">?)自购周转材料:17%?/p><p style="margin-bottom: 15px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; widows: 1; line-height: 1.75em; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">?)外租周转材料:17%?/p><p style="margin-bottom: 15px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; widows: 1; line-height: 1.75em; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">?)为取得周转材料所发生的运费:11%?/p><p style="margin-bottom: 15px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; widows: 1; line-height: 1.75em; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">管理要点?/p><p style="margin-bottom: 15px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; widows: 1; line-height: 1.75em; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">?)项目使用的周转材料,由上级法人单位统一购买、统一签订合同、统一付款、统一管理,以经营租赁方式调配给各项目使用?nbsp;</p><p style="margin-bottom: 15px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; widows: 1; line-height: 1.75em; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">?)各项目周转材料应通过电商平台集中采购,充分获取增值税抵扣凭证?/p><p><section class="" data-tools="135编辑? data-id="25463" data-color="rgb(30, 155, 232)" data-custom="rgb(30, 155, 232)" style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; line-height: 27.2px; text-align: justify; white-space: normal; widows: 1; border: 0px none; background-color: rgb(255, 255, 255); word-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; word-wrap: break-word !important; border: 0px rgb(30, 155, 232); overflow: hidden;"><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; word-wrap: break-word !important; display: inline-block; font-size: 1em; font-weight: inherit; text-align: inherit; text-decoration: inherit; color: rgb(255, 255, 255); border-color: rgb(30, 155, 232);"><section class="" data-bcless="darken" data-brushtype="text" style="margin: 0px; padding: 5px 10px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; border-left-width: 8px; border-left-style: solid; border-color: rgb(15, 95, 145); display: inline-block; line-height: 1.4em; height: 32px; vertical-align: top; font-weight: bold; float: left; color: inherit; background: rgb(30, 155, 232);">临时设施</section><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; width: 0.5em; display: inline-block; height: 32px; vertical-align: top; border-bottom-width: 1em; border-bottom-style: solid; border-bottom-color: rgb(30, 155, 232); border-top-width: 1em; border-top-style: solid; border-top-color: rgb(30, 155, 232); border-left-color: rgb(30, 155, 232); color: inherit; border-right-width: 1em !important; border-right-style: solid !important; border-right-color: transparent !important;"></section></section></section></section></p><p style="margin-bottom: 15px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; widows: 1; line-height: 1.75em; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">临时设施包括?/p><p style="margin-bottom: 15px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; widows: 1; line-height: 1.75em; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">?)临时性建筑:包括办公室、作业棚、材料库、配套建筑设施、项目部或工区驻地、混凝土拌合站、制梁场、铺轨基地、钢筋加工厂、模板加工厂等;</p><p style="margin-bottom: 15px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; widows: 1; line-height: 1.75em; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">?)临时水管线:包括给排水管线、供电管线、供热管线;</p><p style="margin-bottom: 15px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; widows: 1; line-height: 1.75em; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">?)临时道路:包括临时铁路专用线、轻便铁路、临时道路;</p><p style="margin-bottom: 15px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; widows: 1; line-height: 1.75em; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">?)其他临时设施(如:临时用地、临时电力设施等)?nbsp;</p><p style="margin-bottom: 15px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; widows: 1; line-height: 1.75em; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">进项抵扣税率?/p><p style="margin-bottom: 15px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; widows: 1; line-height: 1.75em; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">?)按照建筑劳务签订合同:税率?1%?/p><p style="margin-bottom: 15px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; widows: 1; line-height: 1.75em; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">?)如分别签订材料购销合同与劳务分包合同的:材?7%、分?1%?/p><p style="margin-bottom: 15px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; widows: 1; line-height: 1.75em; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">管理要点?/p><p style="margin-bottom: 15px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; widows: 1; line-height: 1.75em; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">临时设施应严格按照合同预算进行控制?/p><p style="margin-bottom: 15px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; widows: 1; line-height: 1.75em; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">包清工,对方可以选择简易计税,税率3%,注意合同比价?/p><p><section class="" data-tools="135编辑? data-id="25463" style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; line-height: 27.2px; text-align: justify; white-space: normal; widows: 1; border: 0px none; background-color: rgb(255, 255, 255); word-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; word-wrap: break-word !important; border: 0px rgb(30, 155, 232); overflow: hidden;"><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; word-wrap: break-word !important; display: inline-block; font-size: 1em; font-weight: inherit; text-align: inherit; text-decoration: inherit; color: rgb(255, 255, 255); border-color: rgb(30, 155, 232);"><section class="" data-bcless="darken" data-brushtype="text" style="margin: 0px; padding: 5px 10px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; border-left-width: 8px; border-left-style: solid; border-color: rgb(15, 95, 145); display: inline-block; line-height: 1.4em; height: 32px; vertical-align: top; font-weight: bold; float: left; color: inherit; background: rgb(30, 155, 232);">人工?/section><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; width: 0.5em; display: inline-block; height: 32px; vertical-align: top; border-bottom-width: 1em; border-bottom-style: solid; border-bottom-color: rgb(30, 155, 232); border-top-width: 1em; border-top-style: solid; border-top-color: rgb(30, 155, 232); border-left-color: rgb(30, 155, 232); color: inherit; border-right-width: 1em !important; border-right-style: solid !important; border-right-color: transparent !important;"></section></section></section></section></p><p style="margin-bottom: 15px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; widows: 1; line-height: 1.75em; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">分以下几种:<br style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important;"/></p><table cellspacing="0" cellpadding="0" width="556"><tbody style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important;"><tr class="firstRow" style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; height: 33px;"><td width="130" height="33" style="margin: 0px; padding: 0px 7px; word-break: break-all; border-bottom-width: 3px; border-color: white; max-width: 100%; background: rgb(91, 155, 213); word-wrap: break-word !important; box-sizing: border-box !important;"><p style="max-width: 100%; clear: both; min-height: 1em; text-align: center; line-height: normal; box-sizing: border-box !important; word-wrap: break-word !important;"><strong style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; font-size: 12px;">成本费用项目明细</span></strong></p></td><td width="85" height="33" style="margin: 0px; padding: 0px 7px; word-break: break-all; border-bottom-width: 3px; border-left-style: none; border-top-color: white; border-right-color: white; border-bottom-color: white; max-width: 100%; background: rgb(91, 155, 213); word-wrap: break-word !important; box-sizing: border-box !important;"><p style="max-width: 100%; clear: both; min-height: 1em; text-align: center; line-height: normal; box-sizing: border-box !important; word-wrap: break-word !important;"><strong style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; font-size: 12px;">取得发票类型</span></strong></p></td><td width="47" height="33" style="margin: 0px; padding: 0px 7px; word-break: break-all; border-bottom-width: 3px; border-left-style: none; border-top-color: white; border-right-color: white; border-bottom-color: white; max-width: 100%; background: rgb(91, 155, 213); word-wrap: break-word !important; box-sizing: border-box !important;"><p style="max-width: 100%; clear: both; min-height: 1em; text-align: center; line-height: normal; box-sizing: border-box !important; word-wrap: break-word !important;"><strong style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; font-size: 12px;">抵扣?/span></strong></p></td><td width="47" height="33" style="margin: 0px; padding: 0px 7px; word-break: break-all; border-bottom-width: 3px; border-left-style: none; border-top-color: white; border-right-color: white; border-bottom-color: white; max-width: 100%; background: rgb(91, 155, 213); word-wrap: break-word !important; box-sizing: border-box !important;"><p style="max-width: 100%; clear: both; min-height: 1em; text-align: center; line-height: normal; box-sizing: border-box !important; word-wrap: break-word !important;"><strong style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; font-size: 12px;">备注</span></strong></p></td></tr><tr style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; height: 26px;"><td width="130" height="26" style="margin: 0px; padding: 0px 7px; word-break: break-all; border-bottom-width: 3px; border-top-style: none; border-right-color: white; border-bottom-color: white; border-left-color: white; max-width: 100%; background: rgb(91, 155, 213); word-wrap: break-word !important; box-sizing: border-box !important;"><p style="max-width: 100%; clear: both; min-height: 1em; text-align: center; line-height: normal; box-sizing: border-box !important; word-wrap: break-word !important;"><strong style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; font-size: 12px;">1</span></strong><strong style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; font-size: 12px;">、劳务分包(分包方为有建筑资质的公司?/span></strong></p></td><td width="85" height="26" style="margin: 0px; padding: 0px 7px; word-break: break-all; border-bottom-width: 3px; border-top-style: none; border-left-style: none; border-right-color: white; border-bottom-color: white; max-width: 100%; background: rgb(210, 222, 239); word-wrap: break-word !important; box-sizing: border-box !important;"><p style="max-width: 100%; clear: both; min-height: 1em; text-align: center; line-height: normal; box-sizing: border-box !important; word-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; font-size: 12px;">增值税专用发票</span></p></td><td width="47" height="26" style="margin: 0px; padding: 0px 7px; word-break: break-all; border-bottom-width: 3px; border-top-style: none; border-left-style: none; border-right-color: white; border-bottom-color: white; max-width: 100%; background: rgb(210, 222, 239); word-wrap: break-word !important; box-sizing: border-box !important;"><p style="max-width: 100%; clear: both; min-height: 1em; text-align: center; line-height: normal; box-sizing: border-box !important; word-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; font-size: 12px;">11%</span></p></td><td width="47" height="26" style="margin: 0px; padding: 0px 7px; word-break: break-all; border-bottom-width: 3px; border-top-style: none; border-left-style: none; border-right-color: white; border-bottom-color: white; max-width: 100%; background: rgb(210, 222, 239); word-wrap: break-word !important; box-sizing: border-box !important;"><br/></td></tr><tr style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; height: 35px;"><td width="130" height="35" style="margin: 0px; padding: 0px 7px; word-break: break-all; border-bottom-width: 3px; border-top-style: none; border-right-color: white; border-bottom-color: white; border-left-color: white; max-width: 100%; background: rgb(91, 155, 213); word-wrap: break-word !important; box-sizing: border-box !important;"><p style="max-width: 100%; clear: both; min-height: 1em; text-align: center; line-height: normal; box-sizing: border-box !important; word-wrap: break-word !important;"><strong style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; font-size: 12px;">2</span></strong><strong style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; font-size: 12px;">、劳务分包(分包方为有建筑劳务资质的公司?/span></strong></p></td><td width="85" height="35" style="margin: 0px; padding: 0px 7px; word-break: break-all; border-bottom-width: 3px; border-top-style: none; border-left-style: none; border-right-color: white; border-bottom-color: white; max-width: 100%; background: rgb(234, 239, 247); word-wrap: break-word !important; box-sizing: border-box !important;"><p style="max-width: 100%; clear: both; min-height: 1em; text-align: center; line-height: normal; box-sizing: border-box !important; word-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; font-size: 12px;">增值税专用发票</span></p></td><td width="47" height="35" style="margin: 0px; padding: 0px 7px; word-break: break-all; border-bottom-width: 3px; border-top-style: none; border-left-style: none; border-right-color: white; border-bottom-color: white; max-width: 100%; background: rgb(234, 239, 247); word-wrap: break-word !important; box-sizing: border-box !important;"><p style="max-width: 100%; clear: both; min-height: 1em; text-align: center; line-height: normal; box-sizing: border-box !important; word-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; font-size: 12px;">11%</span></p></td><td width="47" height="35" style="margin: 0px; padding: 0px 7px; word-break: break-all; border-bottom-width: 3px; border-top-style: none; border-left-style: none; border-right-color: white; border-bottom-color: white; max-width: 100%; background: rgb(234, 239, 247); word-wrap: break-word !important; box-sizing: border-box !important;"><br/></td></tr><tr style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; height: 38px;"><td width="130" height="38" style="margin: 0px; padding: 0px 7px; word-break: break-all; border-bottom-width: 3px; border-top-style: none; border-right-color: white; border-bottom-color: white; border-left-color: white; max-width: 100%; background: rgb(91, 155, 213); word-wrap: break-word !important; box-sizing: border-box !important;"><p style="max-width: 100%; clear: both; min-height: 1em; text-align: center; line-height: normal; box-sizing: border-box !important; word-wrap: break-word !important;"><strong style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; font-size: 12px;">3</span></strong><strong style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; font-size: 12px;">、劳务派遣费?/span></strong></p></td><td width="85" height="38" style="margin: 0px; padding: 0px 7px; word-break: break-all; border-bottom-width: 3px; border-top-style: none; border-left-style: none; border-right-color: white; border-bottom-color: white; max-width: 100%; background: rgb(210, 222, 239); word-wrap: break-word !important; box-sizing: border-box !important;"><p style="max-width: 100%; clear: both; min-height: 1em; text-align: center; line-height: normal; box-sizing: border-box !important; word-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; font-size: 12px;">增值税专用发票</span></p></td><td width="47" height="38" style="margin: 0px; padding: 0px 7px; word-break: break-all; border-bottom-width: 3px; border-top-style: none; border-left-style: none; border-right-color: white; border-bottom-color: white; max-width: 100%; background: rgb(210, 222, 239); word-wrap: break-word !important; box-sizing: border-box !important;"><p style="max-width: 100%; clear: both; min-height: 1em; text-align: center; line-height: normal; box-sizing: border-box !important; word-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; font-size: 12px;">6%</span></p></td><td width="47" height="38" style="margin: 0px; padding: 0px 7px; word-break: break-all; border-bottom-width: 3px; border-top-style: none; border-left-style: none; border-right-color: white; border-bottom-color: white; max-width: 100%; background: rgb(210, 222, 239); word-wrap: break-word !important; box-sizing: border-box !important;"><br/></td></tr><tr style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; height: 25px;"><td width="130" height="25" style="margin: 0px; padding: 0px 7px; word-break: break-all; border-bottom-width: 3px; border-top-style: none; border-right-color: white; border-bottom-color: white; border-left-color: white; max-width: 100%; background: rgb(91, 155, 213); word-wrap: break-word !important; box-sizing: border-box !important;"><p style="max-width: 100%; clear: both; min-height: 1em; text-align: center; line-height: normal; box-sizing: border-box !important; word-wrap: break-word !important;"><strong style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; font-size: 12px;">4</span></strong><strong style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; font-size: 12px;">、对劳务队伍的考核奖励</span></strong></p></td><td width="85" height="25" style="margin: 0px; padding: 0px 7px; word-break: break-all; border-bottom-width: 3px; border-top-style: none; border-left-style: none; border-right-color: white; border-bottom-color: white; max-width: 100%; background: rgb(234, 239, 247); word-wrap: break-word !important; box-sizing: border-box !important;"><p style="max-width: 100%; clear: both; min-height: 1em; text-align: center; line-height: normal; box-sizing: border-box !important; word-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; font-size: 12px;">增值税专用发票</span></p></td><td width="47" height="25" style="margin: 0px; padding: 0px 7px; word-break: break-all; border-bottom-width: 3px; border-top-style: none; border-left-style: none; border-right-color: white; border-bottom-color: white; max-width: 100%; background: rgb(234, 239, 247); word-wrap: break-word !important; box-sizing: border-box !important;"><p style="max-width: 100%; clear: both; min-height: 1em; text-align: center; line-height: normal; box-sizing: border-box !important; word-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; font-size: 12px;">11%?%</span></p></td><td width="47" height="25" style="margin: 0px; padding: 0px 7px; word-break: break-all; border-bottom-width: 3px; border-top-style: none; border-left-style: none; border-right-color: white; border-bottom-color: white; max-width: 100%; background: rgb(234, 239, 247); word-wrap: break-word !important; box-sizing: border-box !important;"><p style="max-width: 100%; clear: both; min-height: 1em; text-align: center; line-height: normal; box-sizing: border-box !important; word-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; font-size: 12px;">作为价外费用开票抵?/span></p></td></tr></tbody></table><p style="margin-bottom: 15px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; widows: 1; line-height: 1.75em; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">管理要点?/p><p style="margin-bottom: 15px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; widows: 1; line-height: 1.75em; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">原则上选择具有专业建筑资质、建筑劳务资质及劳务派遣资质的单位签订劳务合同,禁止与个人签订劳务合同?/p><p style="margin-bottom: 15px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; widows: 1; line-height: 1.75em; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">包清工,对方可以选择简易计税,税率3%,注意合同比价?/p><p><section class="" data-tools="135编辑? data-id="25463" data-color="rgb(30, 155, 232)" data-custom="rgb(30, 155, 232)" style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; line-height: 27.2px; text-align: justify; white-space: normal; widows: 1; border: 0px none; background-color: rgb(255, 255, 255); word-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; word-wrap: break-word !important; border: 0px rgb(30, 155, 232); overflow: hidden;"><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; word-wrap: break-word !important; display: inline-block; font-size: 1em; font-weight: inherit; text-align: inherit; text-decoration: inherit; color: rgb(255, 255, 255); border-color: rgb(30, 155, 232);"><section class="" data-bcless="darken" data-brushtype="text" style="margin: 0px; padding: 5px 10px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; border-left-width: 8px; border-left-style: solid; border-color: rgb(15, 95, 145); display: inline-block; line-height: 1.4em; height: 32px; vertical-align: top; font-weight: bold; float: left; color: inherit; background: rgb(30, 155, 232);">机械租赁</section><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; width: 0.5em; display: inline-block; height: 32px; vertical-align: top; border-bottom-width: 1em; border-bottom-style: solid; border-bottom-color: rgb(30, 155, 232); border-top-width: 1em; border-top-style: solid; border-top-color: rgb(30, 155, 232); border-left-color: rgb(30, 155, 232); color: inherit; border-right-width: 1em !important; border-right-style: solid !important; border-right-color: transparent !important;"></section></section></section></section></p><p style="margin-bottom: 15px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; widows: 1; line-height: 1.75em; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">指从外单位或本企业其他独立核算的单位租用的施工机械(如吊车、挖机、装载机、塔吊、电梯、运输车辆等),包含设备进出场费、燃料费、修理费?/p><p style="margin-bottom: 15px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; widows: 1; line-height: 1.75em; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">进项抵扣税率?/p><p style="margin-bottom: 15px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; widows: 1; line-height: 1.75em; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">分经营性租赁和融资性租赁,税率统一?7%?/p><p style="margin-bottom: 15px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; widows: 1; line-height: 1.75em; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">管理要点?/p><p style="margin-bottom: 15px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; widows: 1; line-height: 1.75em; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">?)签订租赁合同时应包含租赁机械的名称、型号、租赁价格、租赁起止时间、出租方名称、收款账号等信息?/p><p style="margin-bottom: 15px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; widows: 1; line-height: 1.75em; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">?)推行机械租赁电商平台集中采购?/p><p><section class="" data-tools="135编辑? data-id="25463" data-color="rgb(30, 155, 232)" data-custom="rgb(30, 155, 232)" style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; line-height: 27.2px; text-align: justify; white-space: normal; widows: 1; border: 0px none; background-color: rgb(255, 255, 255); word-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; word-wrap: break-word !important; border: 0px rgb(30, 155, 232); overflow: hidden;"><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; word-wrap: break-word !important; display: inline-block; font-size: 1em; font-weight: inherit; text-align: inherit; text-decoration: inherit; color: rgb(255, 255, 255); border-color: rgb(30, 155, 232);"><section class="" data-bcless="darken" data-brushtype="text" style="margin: 0px; padding: 5px 10px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; border-left-width: 8px; border-left-style: solid; border-color: rgb(15, 95, 145); display: inline-block; line-height: 1.4em; height: 32px; vertical-align: top; font-weight: bold; float: left; color: inherit; background: rgb(30, 155, 232);">专业分包</section><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; width: 0.5em; display: inline-block; height: 32px; vertical-align: top; border-bottom-width: 1em; border-bottom-style: solid; border-bottom-color: rgb(30, 155, 232); border-top-width: 1em; border-top-style: solid; border-top-color: rgb(30, 155, 232); border-left-color: rgb(30, 155, 232); color: inherit; border-right-width: 1em !important; border-right-style: solid !important; border-right-color: transparent !important;"></section></section></section></section></p><p style="margin-bottom: 15px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; widows: 1; line-height: 1.75em; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">总承包方将所承包的专业工程分包给具有专业资质的其他建筑企业,主要形式体现为包工包料,总包对分包工程实施管理?/p><p style="margin-bottom: 15px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; widows: 1; line-height: 1.75em; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">进项抵扣税率?/p><p style="margin-bottom: 15px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; widows: 1; line-height: 1.75em; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">建筑服务业为11%?/p><p style="margin-bottom: 15px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; widows: 1; line-height: 1.75em; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">管理要点?/p><p style="margin-bottom: 15px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; widows: 1; line-height: 1.75em; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">?)专业分包的价款在计算预缴增值税时可以从总包价款中扣除;</p><p style="margin-bottom: 15px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; widows: 1; line-height: 1.75em; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">?)总、分包双方应签订分包合同,交项目财务部门进行备案?/p><p><section class="" data-tools="135编辑? data-id="25463" data-color="rgb(30, 155, 232)" data-custom="rgb(30, 155, 232)" style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; line-height: 27.2px; text-align: justify; white-space: normal; widows: 1; border: 0px none; background-color: rgb(255, 255, 255); word-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; word-wrap: break-word !important; border: 0px rgb(30, 155, 232); overflow: hidden;"><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; word-wrap: break-word !important; display: inline-block; font-size: 1em; font-weight: inherit; text-align: inherit; text-decoration: inherit; color: rgb(255, 255, 255); border-color: rgb(30, 155, 232);"><section class="" data-bcless="darken" data-brushtype="text" style="margin: 0px; padding: 5px 10px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; border-left-width: 8px; border-left-style: solid; border-color: rgb(15, 95, 145); display: inline-block; line-height: 1.4em; height: 32px; vertical-align: top; font-weight: bold; float: left; color: inherit; background: rgb(30, 155, 232);">差旅?住宿?/section><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; width: 0.5em; display: inline-block; height: 32px; vertical-align: top; border-bottom-width: 1em; border-bottom-style: solid; border-bottom-color: rgb(30, 155, 232); border-top-width: 1em; border-top-style: solid; border-top-color: rgb(30, 155, 232); border-left-color: rgb(30, 155, 232); color: inherit; border-right-width: 1em !important; border-right-style: solid !important; border-right-color: transparent !important;"></section></section></section></section></p><p style="margin-bottom: 15px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; widows: 1; line-height: 1.75em; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">核算员工因公出差、调动工作所发生的住宿费?/p><p style="margin-bottom: 15px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; widows: 1; line-height: 1.75em; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">进项抵扣税率?/p><p style="margin-bottom: 15px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; widows: 1; line-height: 1.75em; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">?)住宿费用:6%?/p><p style="margin-bottom: 15px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; widows: 1; line-height: 1.75em; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">?)旅客运输服务,即机票费、车船费等:不得抵扣?/p><p style="margin-bottom: 15px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; widows: 1; line-height: 1.75em; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">?)餐饮服务,即因公出差所发生的餐费等:不得抵扣?/p><p style="margin-bottom: 15px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; widows: 1; line-height: 1.75em; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">管理要点?/p><p style="margin-bottom: 15px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; widows: 1; line-height: 1.75em; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">?)实行定点接待的单位,与酒店签订定点合作协议,按月结算、开具增值税专用发票、付款;</p><p style="margin-bottom: 15px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; widows: 1; line-height: 1.75em; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">?)职工零星出差,也应取得增值税专用发票?/p><p><section class="" data-tools="135编辑? data-id="25463" data-color="rgb(30, 155, 232)" data-custom="rgb(30, 155, 232)" style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; line-height: 27.2px; text-align: justify; white-space: normal; widows: 1; border: 0px none; background-color: rgb(255, 255, 255); word-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; word-wrap: break-word !important; border: 0px rgb(30, 155, 232); overflow: hidden;"><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; word-wrap: break-word !important; display: inline-block; font-size: 1em; font-weight: inherit; text-align: inherit; text-decoration: inherit; color: rgb(255, 255, 255); border-color: rgb(30, 155, 232);"><section class="" data-bcless="darken" data-brushtype="text" style="margin: 0px; padding: 5px 10px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; border-left-width: 8px; border-left-style: solid; border-color: rgb(15, 95, 145); display: inline-block; line-height: 1.4em; height: 32px; vertical-align: top; font-weight: bold; float: left; color: inherit; background: rgb(30, 155, 232);">办公?/section><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; width: 0.5em; display: inline-block; height: 32px; vertical-align: top; border-bottom-width: 1em; border-bottom-style: solid; border-bottom-color: rgb(30, 155, 232); border-top-width: 1em; border-top-style: solid; border-top-color: rgb(30, 155, 232); border-left-color: rgb(30, 155, 232); color: inherit; border-right-width: 1em !important; border-right-style: solid !important; border-right-color: transparent !important;"></section></section></section></section></p><p style="margin-bottom: 15px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; widows: 1; line-height: 1.75em; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">办公费指购买文具纸张等办公用品,与电脑、传真机和复印机相关耗材(如墨盒、存储介质、配件、复印纸等)等发生的费用?/p><p style="margin-bottom: 15px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; widows: 1; line-height: 1.75em; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">进项抵扣税率?7%?/p><p style="margin-bottom: 15px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; widows: 1; line-height: 1.75em; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">管理要点?/p><p style="margin-bottom: 15px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; widows: 1; line-height: 1.75em; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">由法人单位办公室通过电子商务平台集中采购?/p><p><section class="" data-tools="135编辑? data-id="25463" data-color="rgb(30, 155, 232)" data-custom="rgb(30, 155, 232)" style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; line-height: 27.2px; text-align: justify; white-space: normal; widows: 1; border: 0px none; background-color: rgb(255, 255, 255); word-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; word-wrap: break-word !important; border: 0px rgb(30, 155, 232); overflow: hidden;"><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; word-wrap: break-word !important; display: inline-block; font-size: 1em; font-weight: inherit; text-align: inherit; text-decoration: inherit; color: rgb(255, 255, 255); border-color: rgb(30, 155, 232);"><section class="" data-bcless="darken" data-brushtype="text" style="margin: 0px; padding: 5px 10px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; border-left-width: 8px; border-left-style: solid; border-color: rgb(15, 95, 145); display: inline-block; line-height: 1.4em; height: 32px; vertical-align: top; font-weight: bold; float: left; color: inherit; background: rgb(30, 155, 232);">通讯?/section><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; width: 0.5em; display: inline-block; height: 32px; vertical-align: top; border-bottom-width: 1em; border-bottom-style: solid; border-bottom-color: rgb(30, 155, 232); border-top-width: 1em; border-top-style: solid; border-top-color: rgb(30, 155, 232); border-left-color: rgb(30, 155, 232); color: inherit; border-right-width: 1em !important; border-right-style: solid !important; border-right-color: transparent !important;"></section></section></section></section></p><p style="margin-bottom: 15px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; widows: 1; line-height: 1.75em; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">公司各种通讯工具发生的话费及服务费、电话初装费、网络费等,如:公司统一托收的办公电话费、IP电话费、会议电视费、传真费等。包含办公电话费、传真收发费、网络使用费、邮寄费?/p><p style="margin-bottom: 15px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; widows: 1; line-height: 1.75em; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">进项税率?/p><p style="margin-bottom: 15px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; widows: 1; line-height: 1.75em; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">?)办公电话费、网络使用、维护费、传真收发费?1%?%。提供基础电信服务,税率为11%;提供增值电信服务,税率?%?/p><p style="margin-bottom: 15px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; widows: 1; line-height: 1.75em; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">?)邮寄费?1%?%。交通运输业抵扣税率11%,物流辅助服务抵扣税?%。铁路运输服务按照运?1%进项抵扣?/p><p style="margin-bottom: 15px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; widows: 1; line-height: 1.75em; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">管理要点?/p><p style="margin-bottom: 15px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; widows: 1; line-height: 1.75em; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">由办公室与指定通讯公司、邮递公司签订服务协议,由专人负责建立台帐进行日常登记,定期(按月)统一开具增值税发票后进行结算?/p><p><section class="" data-tools="135编辑? data-id="25463" data-color="rgb(30, 155, 232)" data-custom="rgb(30, 155, 232)" style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; line-height: 27.2px; text-align: justify; white-space: normal; widows: 1; border: 0px none; background-color: rgb(255, 255, 255); word-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; word-wrap: break-word !important; border: 0px rgb(30, 155, 232); overflow: hidden;"><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; word-wrap: break-word !important; display: inline-block; font-size: 1em; font-weight: inherit; text-align: inherit; text-decoration: inherit; color: rgb(255, 255, 255); border-color: rgb(30, 155, 232);"><section class="" data-bcless="darken" data-brushtype="text" style="margin: 0px; padding: 5px 10px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; border-left-width: 8px; border-left-style: solid; border-color: rgb(15, 95, 145); display: inline-block; line-height: 1.4em; height: 32px; vertical-align: top; font-weight: bold; float: left; color: inherit; background: rgb(30, 155, 232);">车辆维修?/section><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; width: 0.5em; display: inline-block; height: 32px; vertical-align: top; border-bottom-width: 1em; border-bottom-style: solid; border-bottom-color: rgb(30, 155, 232); border-top-width: 1em; border-top-style: solid; border-top-color: rgb(30, 155, 232); border-left-color: rgb(30, 155, 232); color: inherit; border-right-width: 1em !important; border-right-style: solid !important; border-right-color: transparent !important;"></section></section></section></section></p><p style="margin-bottom: 15px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; widows: 1; line-height: 1.75em; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">??strong style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important;">车辆修理?/strong>:购买车辆配件、车辆装饰车辆保养维护及大修理等?/p><p style="margin-bottom: 15px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; widows: 1; line-height: 1.75em; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">进项抵扣税率?7%?/p><p style="margin-bottom: 15px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; widows: 1; line-height: 1.75em; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">管理要点:由办公室等相关部门与维修厂家签订协议,实行定点维修,由专人负责建立台帐进行日常登记?/p><p style="margin-bottom: 15px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; widows: 1; line-height: 1.75em; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">??strong style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important;">油料?/strong>:管理用车辆发生的油料款?/p><p style="margin-bottom: 15px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; widows: 1; line-height: 1.75em; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">进项抵扣税率?7%?/p><p style="margin-bottom: 15px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; widows: 1; line-height: 1.75em; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">管理要点:由办公室等相关部门与中石油、、物资公司加油站等签订定点加油协议为司机办理加油卡充值,由公司定期进行结算?/p><p style="margin-bottom: 15px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; widows: 1; line-height: 1.75em; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">??strong style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important;">过路、过桥、停车费</strong>?/p><p style="margin-bottom: 15px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; widows: 1; line-height: 1.75em; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">进项抵扣税率?1%?/p><p style="margin-bottom: 15px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; widows: 1; line-height: 1.75em; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">管理要点:由办公室等相关部门统一办理不停车电子收费系统(ETC)定期进行结算?/p><p style="margin-bottom: 15px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; widows: 1; line-height: 1.75em; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">??strong style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important;">车辆保险?/strong>?/p><p style="margin-bottom: 15px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; widows: 1; line-height: 1.75em; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">进项税税率:6%?/p><p style="margin-bottom: 15px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; widows: 1; line-height: 1.75em; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">管理要点:在股份公司保险集中采购目录中进行比价招标形式采购。统一集中办理车辆保险业务,取得增值税专用发票?/p><p><section class="" data-tools="135编辑? data-id="25463" data-color="rgb(30, 155, 232)" data-custom="rgb(30, 155, 232)" style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; line-height: 27.2px; text-align: justify; white-space: normal; widows: 1; border: 0px none; background-color: rgb(255, 255, 255); word-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; word-wrap: break-word !important; border: 0px rgb(30, 155, 232); overflow: hidden;"><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; word-wrap: break-word !important; display: inline-block; font-size: 1em; font-weight: inherit; text-align: inherit; text-decoration: inherit; color: rgb(255, 255, 255); border-color: rgb(30, 155, 232);"><section class="" data-bcless="darken" data-brushtype="text" style="margin: 0px; padding: 5px 10px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; border-left-width: 8px; border-left-style: solid; border-color: rgb(15, 95, 145); display: inline-block; line-height: 1.4em; height: 32px; vertical-align: top; font-weight: bold; float: left; color: inherit; background: rgb(30, 155, 232);">租赁?/section><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; width: 0.5em; display: inline-block; height: 32px; vertical-align: top; border-bottom-width: 1em; border-bottom-style: solid; border-bottom-color: rgb(30, 155, 232); border-top-width: 1em; border-top-style: solid; border-top-color: rgb(30, 155, 232); border-left-color: rgb(30, 155, 232); color: inherit; border-right-width: 1em !important; border-right-style: solid !important; border-right-color: transparent !important;"></section></section></section></section></p><p style="margin-bottom: 15px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; widows: 1; line-height: 1.75em; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">包括房屋租赁费、设备租赁、植物租赁等?/p><p style="margin-bottom: 15px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; widows: 1; line-height: 1.75em; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">进项税税率:</p><p style="margin-bottom: 15px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; widows: 1; line-height: 1.75em; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">?)房屋、场地等不动产租赁费?1%?/p><p style="margin-bottom: 15px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; widows: 1; line-height: 1.75em; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">?)汽车租赁费?7%?/p><p style="margin-bottom: 15px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; widows: 1; line-height: 1.75em; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">?)其他租赁费,如电脑、打印机等:17%?/p><p style="margin-bottom: 15px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; widows: 1; line-height: 1.75em; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">管理要点?/p><p style="margin-bottom: 15px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; widows: 1; line-height: 1.75em; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">各单位应尽量租用增值税一般纳税人的相关资产,获取增值税专用发票。若出租方为小规模纳税人时,应要求其在税务机关代开增值税专用发票,谨慎选用自然人的相关资产?/p><p><section class="" data-tools="135编辑? data-id="25463" data-color="rgb(30, 155, 232)" data-custom="rgb(30, 155, 232)" style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; line-height: 27.2px; text-align: justify; white-space: normal; widows: 1; border: 0px none; background-color: rgb(255, 255, 255); word-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; word-wrap: break-word !important; border: 0px rgb(30, 155, 232); overflow: hidden;"><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; word-wrap: break-word !important; display: inline-block; font-size: 1em; font-weight: inherit; text-align: inherit; text-decoration: inherit; color: rgb(255, 255, 255); border-color: rgb(30, 155, 232);"><section class="" data-bcless="darken" data-brushtype="text" style="margin: 0px; padding: 5px 10px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; border-left-width: 8px; border-left-style: solid; border-color: rgb(15, 95, 145); display: inline-block; line-height: 1.4em; height: 32px; vertical-align: top; font-weight: bold; float: left; color: inherit; background: rgb(30, 155, 232);">书报?/section><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; width: 0.5em; display: inline-block; height: 32px; vertical-align: top; border-bottom-width: 1em; border-bottom-style: solid; border-bottom-color: rgb(30, 155, 232); border-top-width: 1em; border-top-style: solid; border-top-color: rgb(30, 155, 232); border-left-color: rgb(30, 155, 232); color: inherit; border-right-width: 1em !important; border-right-style: solid !important; border-right-color: transparent !important;"></section></section></section></section></p><p style="margin-bottom: 15px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; widows: 1; line-height: 1.75em; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">包括购买的图书、报纸、杂志等费用?/p><p style="margin-bottom: 15px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; widows: 1; line-height: 1.75em; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">进项税税率:13%?/p><p style="margin-bottom: 15px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; widows: 1; line-height: 1.75em; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">管理要点?/p><p style="margin-bottom: 15px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; widows: 1; line-height: 1.75em; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">应由经办部门到邮政局、出版社等单位统一订阅,获取增值税专用发票?/p><p><section class="" data-tools="135编辑? data-id="25463" data-color="rgb(30, 155, 232)" data-custom="rgb(30, 155, 232)" style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; line-height: 27.2px; text-align: justify; white-space: normal; widows: 1; border: 0px none; background-color: rgb(255, 255, 255); word-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; word-wrap: break-word !important; border: 0px rgb(30, 155, 232); overflow: hidden;"><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; word-wrap: break-word !important; display: inline-block; font-size: 1em; font-weight: inherit; text-align: inherit; text-decoration: inherit; color: rgb(255, 255, 255); border-color: rgb(30, 155, 232);"><section class="" data-bcless="darken" data-brushtype="text" style="margin: 0px; padding: 5px 10px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; border-left-width: 8px; border-left-style: solid; border-color: rgb(15, 95, 145); display: inline-block; line-height: 1.4em; height: 32px; vertical-align: top; font-weight: bold; float: left; color: inherit; background: rgb(30, 155, 232);">物业?/section><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; width: 0.5em; display: inline-block; height: 32px; vertical-align: top; border-bottom-width: 1em; border-bottom-style: solid; border-bottom-color: rgb(30, 155, 232); border-top-width: 1em; border-top-style: solid; border-top-color: rgb(30, 155, 232); border-left-color: rgb(30, 155, 232); color: inherit; border-right-width: 1em !important; border-right-style: solid !important; border-right-color: transparent !important;"></section></section></section></section></p><p style="margin-bottom: 15px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; widows: 1; line-height: 1.75em; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">包括机关办公楼保洁等费用?/p><p style="margin-bottom: 15px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; widows: 1; line-height: 1.75em; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">进项税税率:6%?/p><p style="margin-bottom: 15px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; widows: 1; line-height: 1.75em; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">管理要点?/p><p style="margin-bottom: 15px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; widows: 1; line-height: 1.75em; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">经办部门应该明确划分办公用与职工福利部分,分别开具专用发票和普通发票?/p><p><section class="" data-tools="135编辑? data-id="25463" data-color="rgb(30, 155, 232)" data-custom="rgb(30, 155, 232)" style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; line-height: 27.2px; text-align: justify; white-space: normal; widows: 1; border: 0px none; background-color: rgb(255, 255, 255); word-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; word-wrap: break-word !important; border: 0px rgb(30, 155, 232); overflow: hidden;"><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; word-wrap: break-word !important; display: inline-block; font-size: 1em; font-weight: inherit; text-align: inherit; text-decoration: inherit; color: rgb(255, 255, 255); border-color: rgb(30, 155, 232);"><section class="" data-bcless="darken" data-brushtype="text" style="margin: 0px; padding: 5px 10px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; border-left-width: 8px; border-left-style: solid; border-color: rgb(15, 95, 145); display: inline-block; line-height: 1.4em; height: 32px; vertical-align: top; font-weight: bold; float: left; color: inherit; background: rgb(30, 155, 232);">水电气暖燃煤?/section><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; width: 0.5em; display: inline-block; height: 32px; vertical-align: top; border-bottom-width: 1em; border-bottom-style: solid; border-bottom-color: rgb(30, 155, 232); border-top-width: 1em; border-top-style: solid; border-top-color: rgb(30, 155, 232); border-left-color: rgb(30, 155, 232); color: inherit; border-right-width: 1em !important; border-right-style: solid !important; border-right-color: transparent !important;"></section></section></section></section></p><p style="margin-bottom: 15px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; widows: 1; line-height: 1.75em; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">进项税率?/p><p style="margin-bottom: 15px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; widows: 1; line-height: 1.75em; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">?)电费:17%;(县级及县级以下小型水力发电单位生产的电力,且供应商采用简易征收,税率?%?/p><p style="margin-bottom: 15px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; widows: 1; line-height: 1.75em; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">?)水费:13%;(自产的自来水或供应商为一般纳税人的自来水公司销售自来水采用简易征收,税率?%?/p><p style="margin-bottom: 15px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; widows: 1; line-height: 1.75em; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">?)燃料、煤气等?7%?/p><p style="margin-bottom: 15px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; widows: 1; line-height: 1.75em; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">管理要点?/p><p style="margin-bottom: 15px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; widows: 1; line-height: 1.75em; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">与地方供电、供水、供气等部门沟通,协商分开计量办公、经营、集体福利用水电气,分别开具办公楼、食堂等所用水电气的增值税专用发票和普通发票?/p><p><section class="" data-tools="135编辑? data-id="25463" style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; line-height: 27.2px; text-align: justify; white-space: normal; widows: 1; border: 0px none; background-color: rgb(255, 255, 255); word-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; word-wrap: break-word !important; border: 0px rgb(30, 155, 232); overflow: hidden;"><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; word-wrap: break-word !important; display: inline-block; font-size: 1em; font-weight: inherit; text-align: inherit; text-decoration: inherit; color: rgb(255, 255, 255); border-color: rgb(30, 155, 232);"><section class="" data-bcless="darken" data-brushtype="text" style="margin: 0px; padding: 5px 10px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; border-left-width: 8px; border-left-style: solid; border-color: rgb(15, 95, 145); display: inline-block; line-height: 1.4em; height: 32px; vertical-align: top; font-weight: bold; float: left; color: inherit; background: rgb(30, 155, 232);">会议?/section><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; width: 0.5em; display: inline-block; height: 32px; vertical-align: top; border-bottom-width: 1em; border-bottom-style: solid; border-bottom-color: rgb(30, 155, 232); border-top-width: 1em; border-top-style: solid; border-top-color: rgb(30, 155, 232); border-left-color: rgb(30, 155, 232); color: inherit; border-right-width: 1em !important; border-right-style: solid !important; border-right-color: transparent !important;"></section></section></section></section></p><p style="margin-bottom: 15px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; widows: 1; line-height: 1.75em; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">各类会议期间费用支出,包括会议场地租金、会议设施租赁费用、会议布置费用、其他支持费用?/p><p style="margin-bottom: 15px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; widows: 1; line-height: 1.75em; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">进项税税率:</p><p style="margin-bottom: 15px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; widows: 1; line-height: 1.75em; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">?)外包给会展公司统一筹办的,取得的发票为会展服务的增值税发票,进项抵扣税率:6%(现代服务业“营改增”后,会议展览服?lt;含会议展览代理服?gt;属于现代服务业中的文化创意服务)?/p><p style="margin-bottom: 15px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; widows: 1; line-height: 1.75em; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">?)租赁场地自行举办的,取得的发票为不动产租赁服务的发?进项抵扣税率?1%?/p><p style="margin-bottom: 15px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; widows: 1; line-height: 1.75em; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">管理要点?/p><p style="margin-bottom: 15px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; widows: 1; line-height: 1.75em; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">?)应根据召开会议的要求,充分考虑成本效益,选择不同的方式;</p><p style="margin-bottom: 15px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; widows: 1; line-height: 1.75em; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">?)选择外包给酒店、旅行社等单位统一筹办的,应取得会务费增值税专用发票?/p><p><section class="" data-tools="135编辑? data-id="25463" style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; line-height: 27.2px; text-align: justify; white-space: normal; widows: 1; border: 0px none; background-color: rgb(255, 255, 255); word-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; word-wrap: break-word !important; border: 0px rgb(30, 155, 232); overflow: hidden;"><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; word-wrap: break-word !important; display: inline-block; font-size: 1em; font-weight: inherit; text-align: inherit; text-decoration: inherit; color: rgb(255, 255, 255); border-color: rgb(30, 155, 232);"><section class="" data-bcless="darken" data-brushtype="text" style="margin: 0px; padding: 5px 10px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; border-left-width: 8px; border-left-style: solid; border-color: rgb(15, 95, 145); display: inline-block; line-height: 1.4em; height: 32px; vertical-align: top; font-weight: bold; float: left; color: inherit; background: rgb(30, 155, 232);">修理?/section><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; width: 0.5em; display: inline-block; height: 32px; vertical-align: top; border-bottom-width: 1em; border-bottom-style: solid; border-bottom-color: rgb(30, 155, 232); border-top-width: 1em; border-top-style: solid; border-top-color: rgb(30, 155, 232); border-left-color: rgb(30, 155, 232); color: inherit; border-right-width: 1em !important; border-right-style: solid !important; border-right-color: transparent !important;"></section></section></section></section></p><p style="margin-bottom: 15px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; widows: 1; line-height: 1.75em; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; line-height: 1.75em;">包括自有或租赁房屋的维修费、办公设备的维修费、自有机械设备修理费及外包维修费等?/span><br style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important;"/></p><p style="margin-bottom: 15px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; widows: 1; line-height: 1.75em; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">进项税税率:</p><p style="margin-bottom: 15px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; widows: 1; line-height: 1.75em; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">?)房屋及附属设施维修?1%?/p><p style="margin-bottom: 15px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; widows: 1; line-height: 1.75em; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">?)办公设备维修:17%?/p><p style="margin-bottom: 15px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; widows: 1; line-height: 1.75em; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">?)自有机械设备维修及外包维修费等?7%?/p><p style="margin-bottom: 15px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; widows: 1; line-height: 1.75em; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">管理要点?/p><p style="margin-bottom: 15px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; widows: 1; line-height: 1.75em; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">应由相关部门与具有一般纳税人资格的维修公司签订协议,定点维修,定期结算?/p><p><section class="" data-tools="135编辑? data-id="25463" style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; line-height: 27.2px; text-align: justify; white-space: normal; widows: 1; border: 0px none; background-color: rgb(255, 255, 255); word-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; word-wrap: break-word !important; border: 0px rgb(30, 155, 232); overflow: hidden;"><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; word-wrap: break-word !important; display: inline-block; font-size: 1em; font-weight: inherit; text-align: inherit; text-decoration: inherit; color: rgb(255, 255, 255); border-color: rgb(30, 155, 232);"><section class="" data-bcless="darken" data-brushtype="text" style="margin: 0px; padding: 5px 10px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; border-left-width: 8px; border-left-style: solid; border-color: rgb(15, 95, 145); display: inline-block; line-height: 1.4em; height: 32px; vertical-align: top; font-weight: bold; float: left; color: inherit; background: rgb(30, 155, 232);">广告宣传?/section><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; width: 0.5em; display: inline-block; height: 32px; vertical-align: top; border-bottom-width: 1em; border-bottom-style: solid; border-bottom-color: rgb(30, 155, 232); border-top-width: 1em; border-top-style: solid; border-top-color: rgb(30, 155, 232); border-left-color: rgb(30, 155, 232); color: inherit; border-right-width: 1em !important; border-right-style: solid !important; border-right-color: transparent !important;"></section></section></section></section></p><p style="margin-bottom: 15px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; widows: 1; line-height: 1.75em; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">进项税率?/p><p style="margin-bottom: 15px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; widows: 1; line-height: 1.75em; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">?)印刷费?7%?/p><p style="margin-bottom: 15px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; widows: 1; line-height: 1.75em; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">?)广告宣传费?%?/p><p style="margin-bottom: 15px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; widows: 1; line-height: 1.75em; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">?)广告制作代理及其他?%?/p><p style="margin-bottom: 15px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; widows: 1; line-height: 1.75em; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">?)展览活动:6%?/p><p style="margin-bottom: 15px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; widows: 1; line-height: 1.75em; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">?)条幅、展示牌等材料费?7%?/p><p style="margin-bottom: 15px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; widows: 1; line-height: 1.75em; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">管理要点?/p><p style="margin-bottom: 15px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; widows: 1; line-height: 1.75em; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">应由相关部门与印刷厂、广告公司等单位签订协议,定点采购,定期结算?/p><p><section class="" data-tools="135编辑? data-id="25463" style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; line-height: 27.2px; text-align: justify; white-space: normal; widows: 1; border: 0px none; background-color: rgb(255, 255, 255); word-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; word-wrap: break-word !important; border: 0px rgb(30, 155, 232); overflow: hidden;"><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; word-wrap: break-word !important; display: inline-block; font-size: 1em; font-weight: inherit; text-align: inherit; text-decoration: inherit; color: rgb(255, 255, 255); border-color: rgb(30, 155, 232);"><section class="" data-bcless="darken" data-brushtype="text" style="margin: 0px; padding: 5px 10px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; border-left-width: 8px; border-left-style: solid; border-color: rgb(15, 95, 145); display: inline-block; line-height: 1.4em; height: 32px; vertical-align: top; font-weight: bold; float: left; color: inherit; background: rgb(30, 155, 232);">中介服务?/section><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; width: 0.5em; display: inline-block; height: 32px; vertical-align: top; border-bottom-width: 1em; border-bottom-style: solid; border-bottom-color: rgb(30, 155, 232); border-top-width: 1em; border-top-style: solid; border-top-color: rgb(30, 155, 232); border-left-color: rgb(30, 155, 232); color: inherit; border-right-width: 1em !important; border-right-style: solid !important; border-right-color: transparent !important;"></section></section></section></section></p><p style="margin-bottom: 15px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; widows: 1; line-height: 1.75em; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">中介审计评估费:指聘请各类中介机构费用,例如会计师事务所审计查账、验资审计、资产评估、高新认证审计等发生的费用?/p><p style="margin-bottom: 15px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; widows: 1; line-height: 1.75em; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">咨询费:指企业向有关咨询机构进行技术经营管理咨询所支付的费用,或支付企业聘请的经济股份、法律顾问、技术顾问的费用?/p><p style="margin-bottom: 15px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; widows: 1; line-height: 1.75em; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">进项税率?%?/p><p><section class="" data-tools="135编辑? data-id="25463" style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; line-height: 27.2px; text-align: justify; white-space: normal; widows: 1; border: 0px none; background-color: rgb(255, 255, 255); word-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; word-wrap: break-word !important; border: 0px rgb(30, 155, 232); overflow: hidden;"><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; word-wrap: break-word !important; display: inline-block; font-size: 1em; font-weight: inherit; text-align: inherit; text-decoration: inherit; color: rgb(255, 255, 255); border-color: rgb(30, 155, 232);"><section class="" data-bcless="darken" data-brushtype="text" style="margin: 0px; padding: 5px 10px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; border-left-width: 8px; border-left-style: solid; border-color: rgb(15, 95, 145); display: inline-block; line-height: 1.4em; height: 32px; vertical-align: top; font-weight: bold; float: left; color: inherit; background: rgb(30, 155, 232);">技术咨询、服务、转让费</section><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; width: 0.5em; display: inline-block; height: 32px; vertical-align: top; border-bottom-width: 1em; border-bottom-style: solid; border-bottom-color: rgb(30, 155, 232); border-top-width: 1em; border-top-style: solid; border-top-color: rgb(30, 155, 232); border-left-color: rgb(30, 155, 232); color: inherit; border-right-width: 1em !important; border-right-style: solid !important; border-right-color: transparent !important;"></section></section></section></section></p><p style="margin-bottom: 15px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; widows: 1; line-height: 1.75em; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">使用非专利技术所支付的费用。包括技术咨询、技术服务、技术培训、技术转让过程中发生的有关开支?/p><p style="margin-bottom: 15px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; widows: 1; line-height: 1.75em; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">进项抵扣税率?%?/p><p><section class="" data-tools="135编辑? data-id="25463" style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; line-height: 27.2px; text-align: justify; white-space: normal; widows: 1; border: 0px none; background-color: rgb(255, 255, 255); word-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; word-wrap: break-word !important; border: 0px rgb(30, 155, 232); overflow: hidden;"><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; word-wrap: break-word !important; display: inline-block; font-size: 1em; font-weight: inherit; text-align: inherit; text-decoration: inherit; color: rgb(255, 255, 255); border-color: rgb(30, 155, 232);"><section class="" data-bcless="darken" data-brushtype="text" style="margin: 0px; padding: 5px 10px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; border-left-width: 8px; border-left-style: solid; border-color: rgb(15, 95, 145); display: inline-block; line-height: 1.4em; height: 32px; vertical-align: top; font-weight: bold; float: left; color: inherit; background: rgb(30, 155, 232);">绿化?/section><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; width: 0.5em; display: inline-block; height: 32px; vertical-align: top; border-bottom-width: 1em; border-bottom-style: solid; border-bottom-color: rgb(30, 155, 232); border-top-width: 1em; border-top-style: solid; border-top-color: rgb(30, 155, 232); border-left-color: rgb(30, 155, 232); color: inherit; border-right-width: 1em !important; border-right-style: solid !important; border-right-color: transparent !important;"></section></section></section></section></p><p style="margin-bottom: 15px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; widows: 1; line-height: 1.75em; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">指公司用于环境绿化的费用。如:采购花草、办公场所摆放花木等?/p><p style="margin-bottom: 15px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; widows: 1; line-height: 1.75em; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">进项税税率:13%?/p><p style="margin-bottom: 15px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; widows: 1; line-height: 1.75em; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">管理要点?/p><p style="margin-bottom: 15px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; widows: 1; line-height: 1.75em; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">注意用于食堂、职工宿舍的不能抵扣进项税,已抵扣要做进项税转出?/p><p><section class="" data-tools="135编辑? data-id="25463" style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; line-height: 27.2px; text-align: justify; white-space: normal; widows: 1; border: 0px none; background-color: rgb(255, 255, 255); word-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; word-wrap: break-word !important; border: 0px rgb(30, 155, 232); overflow: hidden;"><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; word-wrap: break-word !important; display: inline-block; font-size: 1em; font-weight: inherit; text-align: inherit; text-decoration: inherit; color: rgb(255, 255, 255); border-color: rgb(30, 155, 232);"><section class="" data-bcless="darken" data-brushtype="text" style="margin: 0px; padding: 5px 10px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; border-left-width: 8px; border-left-style: solid; border-color: rgb(15, 95, 145); display: inline-block; line-height: 1.4em; height: 32px; vertical-align: top; font-weight: bold; float: left; color: inherit; background: rgb(30, 155, 232);">劳动保护?/section><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; width: 0.5em; display: inline-block; height: 32px; vertical-align: top; border-bottom-width: 1em; border-bottom-style: solid; border-bottom-color: rgb(30, 155, 232); border-top-width: 1em; border-top-style: solid; border-top-color: rgb(30, 155, 232); border-left-color: rgb(30, 155, 232); color: inherit; border-right-width: 1em !important; border-right-style: solid !important; border-right-color: transparent !important;"></section></section></section></section></p><p style="margin-bottom: 15px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; widows: 1; line-height: 1.75em; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">因工作需要为职工配备的工作服、手套、消毒剂、清凉解暑降温用品、防尘口罩、防噪音耳塞等、以及按照原劳动部等规定对接触有毒物质、矽尘、放射线和潜水、沉箱、高温等作业工种所享受的保护保健食品?/p><p style="margin-bottom: 15px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; widows: 1; line-height: 1.75em; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">进项抵扣税率?7%?/p><p style="margin-bottom: 15px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; widows: 1; line-height: 1.75em; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">管理要点?/p><p style="margin-bottom: 15px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; widows: 1; line-height: 1.75em; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">?)应注意区分劳动保护费与职工福利费的区别。劳动保护支出应符合以下条件:用品具有劳动保护性质,因工作需要而发生;用品提供或配备的对象为本企业任职或者受雇的员工;数量上能满足工作需要即可;并且以实物形式发生;</p><p style="margin-bottom: 15px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; widows: 1; line-height: 1.75em; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">?)由办公室等相关部门通过电子商务平台集中采购?/p><p><section class="" data-tools="135编辑? data-id="25463" style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; line-height: 27.2px; text-align: justify; white-space: normal; widows: 1; border: 0px none; background-color: rgb(255, 255, 255); word-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; word-wrap: break-word !important; border: 0px rgb(30, 155, 232); overflow: hidden;"><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; word-wrap: break-word !important; display: inline-block; font-size: 1em; font-weight: inherit; text-align: inherit; text-decoration: inherit; color: rgb(255, 255, 255); border-color: rgb(30, 155, 232);"><section class="" data-bcless="darken" data-brushtype="text" style="margin: 0px; padding: 5px 10px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; border-left-width: 8px; border-left-style: solid; border-color: rgb(15, 95, 145); display: inline-block; line-height: 1.4em; height: 32px; vertical-align: top; font-weight: bold; float: left; color: inherit; background: rgb(30, 155, 232);">检验试验费</section><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; width: 0.5em; display: inline-block; height: 32px; vertical-align: top; border-bottom-width: 1em; border-bottom-style: solid; border-bottom-color: rgb(30, 155, 232); border-top-width: 1em; border-top-style: solid; border-top-color: rgb(30, 155, 232); border-left-color: rgb(30, 155, 232); color: inherit; border-right-width: 1em !important; border-right-style: solid !important; border-right-color: transparent !important;"></section></section></section></section></p><p style="margin-bottom: 15px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; widows: 1; line-height: 1.75em; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">指公司在生产、质检、质量改进过程中发生的试验、化验以及其他试验发生的费用?/p><p style="margin-bottom: 15px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; widows: 1; line-height: 1.75em; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">进项抵扣税率?%?/p><p style="margin-bottom: 15px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; widows: 1; line-height: 1.75em; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">管理要点?/p><p style="margin-bottom: 15px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; widows: 1; line-height: 1.75em; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">应尽量选择集团四通检测公司进行试验检验?/p><p><section class="" data-tools="135编辑? data-id="25463" style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; line-height: 27.2px; text-align: justify; white-space: normal; widows: 1; border: 0px none; background-color: rgb(255, 255, 255); word-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; word-wrap: break-word !important; border: 0px rgb(30, 155, 232); overflow: hidden;"><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; word-wrap: break-word !important; display: inline-block; font-size: 1em; font-weight: inherit; text-align: inherit; text-decoration: inherit; color: rgb(255, 255, 255); border-color: rgb(30, 155, 232);"><section class="" data-bcless="darken" data-brushtype="text" style="margin: 0px; padding: 5px 10px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; border-left-width: 8px; border-left-style: solid; border-color: rgb(15, 95, 145); display: inline-block; line-height: 1.4em; height: 32px; vertical-align: top; font-weight: bold; float: left; color: inherit; background: rgb(30, 155, 232);">研究与开发费</section><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; width: 0.5em; display: inline-block; height: 32px; vertical-align: top; border-bottom-width: 1em; border-bottom-style: solid; border-bottom-color: rgb(30, 155, 232); border-top-width: 1em; border-top-style: solid; border-top-color: rgb(30, 155, 232); border-left-color: rgb(30, 155, 232); color: inherit; border-right-width: 1em !important; border-right-style: solid !important; border-right-color: transparent !important;"></section></section></section></section></p><p style="margin-bottom: 15px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; widows: 1; line-height: 1.75em; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">指公司在生产、质检、质量改进过程中发生的试验、化验以及其他试验发生的费用?/p><p style="margin-bottom: 15px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; widows: 1; line-height: 1.75em; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">进项抵扣税率?/p><p style="margin-bottom: 15px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; widows: 1; line-height: 1.75em; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">?)研发劳务:11%?%?/p><p style="margin-bottom: 15px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; widows: 1; line-height: 1.75em; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">?)研发设备、材料:17%?/p><p style="margin-bottom: 15px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; widows: 1; line-height: 1.75em; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">?)委托研发服务:6%?/p><p style="margin-bottom: 15px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; widows: 1; line-height: 1.75em; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">管理要点?/p><p style="margin-bottom: 15px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; widows: 1; line-height: 1.75em; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">应按照研发费核算办法,准确归集核算研发项目的相关投入,建立研发辅助账进行专项核算?/p><p><section class="" data-tools="135编辑? data-id="25463" style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; line-height: 27.2px; text-align: justify; white-space: normal; widows: 1; border: 0px none; background-color: rgb(255, 255, 255); word-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; word-wrap: break-word !important; border: 0px rgb(30, 155, 232); overflow: hidden;"><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; word-wrap: break-word !important; display: inline-block; font-size: 1em; font-weight: inherit; text-align: inherit; text-decoration: inherit; color: rgb(255, 255, 255); border-color: rgb(30, 155, 232);"><section class="" data-bcless="darken" data-brushtype="text" style="margin: 0px; padding: 5px 10px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; border-left-width: 8px; border-left-style: solid; border-color: rgb(15, 95, 145); display: inline-block; line-height: 1.4em; height: 32px; vertical-align: top; font-weight: bold; float: left; color: inherit; background: rgb(30, 155, 232);">培训?/section><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; width: 0.5em; display: inline-block; height: 32px; vertical-align: top; border-bottom-width: 1em; border-bottom-style: solid; border-bottom-color: rgb(30, 155, 232); border-top-width: 1em; border-top-style: solid; border-top-color: rgb(30, 155, 232); border-left-color: rgb(30, 155, 232); color: inherit; border-right-width: 1em !important; border-right-style: solid !important; border-right-color: transparent !important;"></section></section></section></section></p><p style="margin-bottom: 15px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; widows: 1; line-height: 1.75em; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">企业发生的各类与生产经营相关的培训费用,包括但不限于企业购买的图书发生的费用,企业人员参加的岗位培训、任职培训、专门业务培训、初任培训发生的费用,这些费用如获取到增值税专用发票,则可以抵扣?/p><p style="margin-bottom: 15px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; widows: 1; line-height: 1.75em; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">进项抵扣税率?%?/p><p><section class="" data-tools="135编辑? data-id="25463" style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; line-height: 27.2px; text-align: justify; white-space: normal; widows: 1; border: 0px none; background-color: rgb(255, 255, 255); word-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; word-wrap: break-word !important; border: 0px rgb(30, 155, 232); overflow: hidden;"><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; word-wrap: break-word !important; display: inline-block; font-size: 1em; font-weight: inherit; text-align: inherit; text-decoration: inherit; color: rgb(255, 255, 255); border-color: rgb(30, 155, 232);"><section class="" data-bcless="darken" data-brushtype="text" style="margin: 0px; padding: 5px 10px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; border-left-width: 8px; border-left-style: solid; border-color: rgb(15, 95, 145); display: inline-block; line-height: 1.4em; height: 32px; vertical-align: top; font-weight: bold; float: left; color: inherit; background: rgb(30, 155, 232);">安保?/section><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; width: 0.5em; display: inline-block; height: 32px; vertical-align: top; border-bottom-width: 1em; border-bottom-style: solid; border-bottom-color: rgb(30, 155, 232); border-top-width: 1em; border-top-style: solid; border-top-color: rgb(30, 155, 232); border-left-color: rgb(30, 155, 232); color: inherit; border-right-width: 1em !important; border-right-style: solid !important; border-right-color: transparent !important;"></section></section></section></section></p><p style="margin-bottom: 15px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; widows: 1; line-height: 1.75em; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">?)如聘请安全保卫人员费用?%?/p><p style="margin-bottom: 15px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; widows: 1; line-height: 1.75em; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">?)为安全保卫购置的摄像头、消防器材等费用,监控室日常维护开支费用:17%?/p><p><section class="" data-tools="135编辑? data-id="25463" style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; line-height: 27.2px; text-align: justify; white-space: normal; widows: 1; border: 0px none; background-color: rgb(255, 255, 255); word-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; word-wrap: break-word !important; border: 0px rgb(30, 155, 232); overflow: hidden;"><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; word-wrap: break-word !important; display: inline-block; font-size: 1em; font-weight: inherit; text-align: inherit; text-decoration: inherit; color: rgb(255, 255, 255); border-color: rgb(30, 155, 232);"><section class="" data-bcless="darken" data-brushtype="text" style="margin: 0px; padding: 5px 10px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; border-left-width: 8px; border-left-style: solid; border-color: rgb(15, 95, 145); display: inline-block; line-height: 1.4em; height: 32px; vertical-align: top; font-weight: bold; float: left; color: inherit; background: rgb(30, 155, 232);">取暖?/section><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; width: 0.5em; display: inline-block; height: 32px; vertical-align: top; border-bottom-width: 1em; border-bottom-style: solid; border-bottom-color: rgb(30, 155, 232); border-top-width: 1em; border-top-style: solid; border-top-color: rgb(30, 155, 232); border-left-color: rgb(30, 155, 232); color: inherit; border-right-width: 1em !important; border-right-style: solid !important; border-right-color: transparent !important;"></section></section></section></section></p><p style="margin-bottom: 15px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; widows: 1; line-height: 1.75em; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">进项抵扣税率?3%?/p><p><section class="" data-tools="135编辑? data-id="25463" style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; line-height: 27.2px; text-align: justify; white-space: normal; widows: 1; border: 0px none; background-color: rgb(255, 255, 255); word-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; word-wrap: break-word !important; border: 0px rgb(30, 155, 232); overflow: hidden;"><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; word-wrap: break-word !important; display: inline-block; font-size: 1em; font-weight: inherit; text-align: inherit; text-decoration: inherit; color: rgb(255, 255, 255); border-color: rgb(30, 155, 232);"><section class="" data-bcless="darken" data-brushtype="text" style="margin: 0px; padding: 5px 10px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; border-left-width: 8px; border-left-style: solid; border-color: rgb(15, 95, 145); display: inline-block; line-height: 1.4em; height: 32px; vertical-align: top; font-weight: bold; float: left; color: inherit; background: rgb(30, 155, 232);">财产保险?/section><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; width: 0.5em; display: inline-block; height: 32px; vertical-align: top; border-bottom-width: 1em; border-bottom-style: solid; border-bottom-color: rgb(30, 155, 232); border-top-width: 1em; border-top-style: solid; border-top-color: rgb(30, 155, 232); border-left-color: rgb(30, 155, 232); color: inherit; border-right-width: 1em !important; border-right-style: solid !important; border-right-color: transparent !important;"></section></section></section></section></p><p style="margin-bottom: 15px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; widows: 1; line-height: 1.75em; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">为企业资产购买的财产保险?/p><p style="margin-bottom: 15px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; widows: 1; line-height: 1.75em; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">进项抵扣税率?%?/p><p><section class="" data-tools="135编辑? data-id="25463" style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; line-height: 27.2px; text-align: justify; white-space: normal; widows: 1; border: 0px none; background-color: rgb(255, 255, 255); word-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; word-wrap: break-word !important; border: 0px rgb(30, 155, 232); overflow: hidden;"><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; word-wrap: break-word !important; display: inline-block; font-size: 1em; font-weight: inherit; text-align: inherit; text-decoration: inherit; color: rgb(255, 255, 255); border-color: rgb(30, 155, 232);"><section class="" data-bcless="darken" data-brushtype="text" style="margin: 0px; padding: 5px 10px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; border-left-width: 8px; border-left-style: solid; border-color: rgb(15, 95, 145); display: inline-block; line-height: 1.4em; height: 32px; vertical-align: top; font-weight: bold; float: left; color: inherit; background: rgb(30, 155, 232);">物料消?/section><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; width: 0.5em; display: inline-block; height: 32px; vertical-align: top; border-bottom-width: 1em; border-bottom-style: solid; border-bottom-color: rgb(30, 155, 232); border-top-width: 1em; border-top-style: solid; border-top-color: rgb(30, 155, 232); border-left-color: rgb(30, 155, 232); color: inherit; border-right-width: 1em !important; border-right-style: solid !important; border-right-color: transparent !important;"></section></section></section></section></p><p style="margin-bottom: 15px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; widows: 1; line-height: 1.75em; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">主要指低值易耗品的消耗,如电线、灯、清洁工具、管理用具、包装容器等?/p><p style="margin-bottom: 15px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; widows: 1; line-height: 1.75em; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">进项抵扣税率?7%?/p><p><section class="" data-tools="135编辑? data-id="25463" style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; line-height: 27.2px; text-align: justify; white-space: normal; widows: 1; border: 0px none; background-color: rgb(255, 255, 255); word-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; word-wrap: break-word !important; border: 0px rgb(30, 155, 232); overflow: hidden;"><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; word-wrap: break-word !important; display: inline-block; font-size: 1em; font-weight: inherit; text-align: inherit; text-decoration: inherit; color: rgb(255, 255, 255); border-color: rgb(30, 155, 232);"><section class="" data-bcless="darken" data-brushtype="text" style="margin: 0px; padding: 5px 10px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; border-left-width: 8px; border-left-style: solid; border-color: rgb(15, 95, 145); display: inline-block; line-height: 1.4em; height: 32px; vertical-align: top; font-weight: bold; float: left; color: inherit; background: rgb(30, 155, 232);">安全生产用品</section><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; width: 0.5em; display: inline-block; height: 32px; vertical-align: top; border-bottom-width: 1em; border-bottom-style: solid; border-bottom-color: rgb(30, 155, 232); border-top-width: 1em; border-top-style: solid; border-top-color: rgb(30, 155, 232); border-left-color: rgb(30, 155, 232); color: inherit; border-right-width: 1em !important; border-right-style: solid !important; border-right-color: transparent !important;"></section></section></section></section></p><p style="margin-bottom: 15px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; widows: 1; line-height: 1.75em; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">包括施工生产中购买的安全帽、安全带、安全防护网、密目网、绝缘手套、绝缘鞋、彩条旗、安全网、钢丝绳、工具式防护栏、灭火器材、临时供电配电箱、空气断路器、隔离开关、交流接触器、漏电保护器、标准电缆、防爆防火器材等?/p><p style="margin-bottom: 15px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; widows: 1; line-height: 1.75em; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">进项抵扣税率?7%?/p><p style="margin-bottom: 15px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; widows: 1; line-height: 1.75em; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">管理要点:由安全部门根据施工生产需求选择定点定量采购?/p><p><section class="" data-tools="135编辑? data-id="25463" style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; line-height: 27.2px; text-align: justify; white-space: normal; widows: 1; border: 0px none; background-color: rgb(255, 255, 255); word-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; word-wrap: break-word !important; border: 0px rgb(30, 155, 232); overflow: hidden;"><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; word-wrap: break-word !important; display: inline-block; font-size: 1em; font-weight: inherit; text-align: inherit; text-decoration: inherit; color: rgb(255, 255, 255); border-color: rgb(30, 155, 232);"><section class="" data-bcless="darken" data-brushtype="text" style="margin: 0px; padding: 5px 10px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; border-left-width: 8px; border-left-style: solid; border-color: rgb(15, 95, 145); display: inline-block; line-height: 1.4em; height: 32px; vertical-align: top; font-weight: bold; float: left; color: inherit; background: rgb(30, 155, 232);">财务费用</section><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; width: 0.5em; display: inline-block; height: 32px; vertical-align: top; border-bottom-width: 1em; border-bottom-style: solid; border-bottom-color: rgb(30, 155, 232); border-top-width: 1em; border-top-style: solid; border-top-color: rgb(30, 155, 232); border-left-color: rgb(30, 155, 232); color: inherit; border-right-width: 1em !important; border-right-style: solid !important; border-right-color: transparent !important;"></section></section></section></section></p><p style="margin-bottom: 15px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; widows: 1; line-height: 1.75em; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">服务收取的费用。相关服务包括提供货币兑换、账户管理、电子银行、信用卡、信用证、财务担保、资产管理、信托管理、基金管理、金融交易场所(平台)管理、资金结算、资金清算、金融支付等服务?/p><p style="margin-bottom: 15px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; widows: 1; line-height: 1.75em; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">进项抵扣税率?%?/p><p style="margin-bottom: 15px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; widows: 1; line-height: 1.75em; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">管理要点?/p><p style="margin-bottom: 15px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; widows: 1; line-height: 1.75em; background-color: rgb(255, 255, 255); box-sizing: border-box !important; word-wrap: break-word !important;">各单位财务部门应与金融机构协商定期结算直接收费项目?/p><p><section class="" data-tools="135编辑? data-id="88735" data-color="rgb(55, 74, 174)" data-custom="rgb(55, 74, 174)" style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; line-height: 27.2px; text-align: justify; white-space: normal; widows: 1; border: 0px none; background-color: rgb(255, 255, 255); word-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; text-align: center; transform: translate3d(1px, 0px, 0px);"><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; display: inline-block;"><section style="margin: auto; padding: 0px; max-width: 100%; box-sizing: border-box; word-wrap: break-word !important; border-top-width: 2px; border-style: solid solid none; border-color: rgb(55, 74, 174); border-right-width: 2px; border-left-width: 2px; height: 0.8em; border-top-left-radius: 1em; border-top-right-radius: 1em;"></section><section class="" data-brushtye="text" style="margin: -0.3em auto; padding: 0px 10px; max-width: 100%; box-sizing: border-box; word-wrap: break-word !important; min-width: 2em;"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; box-sizing: border-box !important; word-wrap: break-word !important;"><strong style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important;">二、不可抵扣事?/strong></p></section><section style="margin: auto; padding: 0px; max-width: 100%; box-sizing: border-box; word-wrap: break-word !important; border-right-width: 2px; border-style: none solid solid; border-color: rgb(55, 74, 174); border-bottom-width: 2px; border-left-width: 2px; height: 0.8em; border-bottom-left-radius: 1em; border-bottom-right-radius: 1em;"><br style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important;"/></section></section></section></section><section class="" data-tools="135编辑? data-id="86410" data-color="rgb(55, 74, 174)" data-custom="rgb(55, 74, 174)" style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; widows: 1; line-height: 25.6px; border: 0px none; background-color: rgb(255, 255, 255); word-wrap: break-word !important;"><section style="margin: 1em auto; padding: 0px; max-width: 100%; box-sizing: border-box; word-wrap: break-word !important; border: none; text-align: center;"><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; word-wrap: break-word !important; border-left-width: 3px; border-left-style: solid; border-color: rgb(55, 74, 174); background-color: rgb(245, 245, 245);"><section class="" style="margin: 0px 0px 0px 2px; padding: 1em; max-width: 100%; box-sizing: border-box; word-wrap: break-word !important; line-height: 1.5; text-align: left; border-left-width: 1px; border-left-style: solid; border-color: rgb(55, 74, 174);"><p style="margin-top: 0px; margin-bottom: 15px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; box-sizing: border-box !important; word-wrap: break-word !important;"><strong style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important;">(一?/strong><span style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; text-decoration: underline;">所有明确列入不可抵扣范围的支出业务应取得普通发票,不能要求对方开具增值税专用发票?/span></p><p style="margin-top: 0px; margin-bottom: 15px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; box-sizing: border-box !important; word-wrap: break-word !important;"><strong style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important;">(二?/strong><span style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; text-decoration: underline;">用于简易计税项目、免税项目、集体福利或个人消费时,相关进项税额不允许抵扣?nbsp;</span></p><p style="margin-top: 0px; margin-bottom: 15px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; box-sizing: border-box !important; word-wrap: break-word !important;"><strong style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important;">(三?/strong><span style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; text-decoration: underline;">发生非正常损失时,相关进项税额和随之发生的运费不得从销项税额中抵扣?/span></p><p style="margin-top: 0px; margin-bottom: 15px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; box-sizing: border-box !important; word-wrap: break-word !important;">非正常损失指因管理不善造成货物被盗、丢失、霉烂变质,及因违反法律法规造成货物或者不动产被依法没收、销毁、拆除的情形。各单位应加强相关资产的管理,完善相关制度,避免非正常损失的发生?/p><p style="margin-bottom: 15px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; box-sizing: border-box !important; word-wrap: break-word !important;"><strong style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important;">(四?/strong><span style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; text-decoration: underline;">取得合法凭证,但业务内容不属于可抵扣范围,主要有以下项目?/span></p><p style="margin-bottom: 15px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; box-sizing: border-box !important; word-wrap: break-word !important;">1、项目部食堂所用的厨具、餐具、水电暖气煤气、用具、菜品、热水器、饮用水设备、纸杯、及为运输厨房用品而发生的运输费;</p><p style="margin-bottom: 15px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; box-sizing: border-box !important; word-wrap: break-word !important;">2、项目工会组织的活动过程中发生的物品采购、租赁(场地或车辆租赁)或者慰问费等;</p><p style="margin-bottom: 15px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; box-sizing: border-box !important; word-wrap: break-word !important;">3、为项目部员工租赁宿舍及宿舍配套用品、水电暖煤气、物业费?/p><p style="margin-bottom: 15px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; box-sizing: border-box !important; word-wrap: break-word !important;">4、自购的周转材料摊销?/p><p style="margin-bottom: 15px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; box-sizing: border-box !important; word-wrap: break-word !important;">5、机械使用费中外购设备折旧费、机械操作人员工资及附加费;</p><p style="margin-bottom: 15px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; box-sizing: border-box !important; word-wrap: break-word !important;">6、征地拆迁费及房屋、道路、青苗补偿费?/p><p style="margin-bottom: 15px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; box-sizing: border-box !important; word-wrap: break-word !important;">7、职工工资、奖金、津贴、补贴、社会保险费、住房公积金、工会经费、个人学历教育培训、外聘人员工资、因解除与职工的劳动关系给予的补偿,其他与获得职工提供的服务相关的支出;</p><p style="margin-bottom: 15px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; box-sizing: border-box !important; word-wrap: break-word !important;">8、用于职工福利类的培训费、劳动保护费、水电气暖燃煤费、租赁费、书报费、修理费、广告费、物料消耗、取暖费等不得抵扣;</p><p style="margin-bottom: 15px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; box-sizing: border-box !important; word-wrap: break-word !important;">9、会议费中外包给酒店、旅行社等单位统一筹办,取得的发票为餐饮或娱乐业发票不得抵扣;</p><p style="margin-bottom: 15px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; box-sizing: border-box !important; word-wrap: break-word !important;">10、差旅交通费中机票费、车船费、因公出差的餐费及误餐补助等?/p><p style="margin-bottom: 15px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; box-sizing: border-box !important; word-wrap: break-word !important;">11、通信费中以职工个人名义开具的通讯费发票,为职工发放的移动话费补贴、电话费补贴?/p><p style="margin-bottom: 15px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; box-sizing: border-box !important; word-wrap: break-word !important;">12、车辆使用费中司机安全行车费以及用于集体福利的修理费、油料费等;</p><p style="margin-bottom: 15px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; box-sizing: border-box !important; word-wrap: break-word !important;">13、业务招待费,包括餐费、酒、招待用茶和礼品等;</p><p style="margin-bottom: 15px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; box-sizing: border-box !important; word-wrap: break-word !important;">14、折旧、摊销、排污费、诉讼费?/p><p style="margin-bottom: 15px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; box-sizing: border-box !important; word-wrap: break-word !important;">15、保险费中为员工购买的人身保险不得抵扣;</p><p style="margin-bottom: 15px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; box-sizing: border-box !important; word-wrap: break-word !important;">16、税金:包括印花税、车船使用税、房产税、土地使用税及其他税金等不得抵扣?/p><p style="margin-bottom: 15px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; box-sizing: border-box !important; word-wrap: break-word !important;">17、行政事业性收费;</p><p style="margin-bottom: 15px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; box-sizing: border-box !important; word-wrap: break-word !important;">18、财务费用:利息支出、汇兑损益、与贷款直接相关的投融资顾问费、手续费、咨询费等费用?/p><p style="margin-bottom: 15px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; box-sizing: border-box !important; word-wrap: break-word !important;"><strong style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important;">(五?/strong><span style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; text-decoration: underline;">其他不可抵扣事项?/span></p><p style="margin-bottom: 15px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; box-sizing: border-box !important; word-wrap: break-word !important;">1、不能取得合法的增值税扣税凭证的项目;</p><p style="margin-bottom: 15px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; box-sizing: border-box !important; word-wrap: break-word !important;">2、取得合法凭证,未在规定180日内进行认证?/p><p style="padding: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; box-sizing: border-box !important; word-wrap: break-word !important;">3、财政部和国家税务总局规定的其他不可抵扣情形?/p></section></section></section></section><section class="" data-tools="135编辑? data-id="88735" data-color="rgb(55, 74, 174)" data-custom="rgb(55, 74, 174)" style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; line-height: 27.2px; text-align: justify; white-space: normal; widows: 1; border: 0px none; background-color: rgb(255, 255, 255); word-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; text-align: center; transform: translate3d(1px, 0px, 0px);"><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; display: inline-block;"><section style="margin: auto; padding: 0px; max-width: 100%; box-sizing: border-box; word-wrap: break-word !important; border-top-width: 2px; border-style: solid solid none; border-color: rgb(55, 74, 174); border-right-width: 2px; border-left-width: 2px; height: 0.8em; border-top-left-radius: 1em; border-top-right-radius: 1em;"></section><section class="" data-brushtye="text" style="margin: -0.3em auto; padding: 0px 10px; max-width: 100%; box-sizing: border-box; word-wrap: break-word !important; min-width: 2em;"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; box-sizing: border-box !important; word-wrap: break-word !important;"><strong style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important;">三、需要做进项转出的事?/strong></p></section><section style="margin: auto; padding: 0px; max-width: 100%; box-sizing: border-box; word-wrap: break-word !important; border-right-width: 2px; border-style: none solid solid; border-color: rgb(55, 74, 174); border-bottom-width: 2px; border-left-width: 2px; height: 0.8em; border-bottom-left-radius: 1em; border-bottom-right-radius: 1em;"><br style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important;"/></section></section></section></section><section class="" data-tools="135编辑? data-id="126" data-color="rgb(55, 74, 174)" data-custom="rgb(55, 74, 174)" style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; widows: 1; line-height: 25.6px; border: 0px none; background-color: rgb(255, 255, 255); word-wrap: break-word !important;"><section class="" data-width="100%" style="margin: 5px auto; padding: 0px; max-width: 100%; box-sizing: border-box; word-wrap: break-word !important; border: 0px; width: 670px;"><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; height: 1em;"><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; word-wrap: break-word !important; height: 16px; width: 1.5em; float: left; border-top-width: 0.4em; border-top-style: solid; border-color: rgb(55, 74, 174); border-left-width: 0.4em; border-left-style: solid;"></section><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; word-wrap: break-word !important; height: 16px; width: 1.5em; float: right; border-top-width: 0.4em; border-top-style: solid; border-color: rgb(55, 74, 174); border-right-width: 0.4em; border-right-style: solid;"></section><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; display: inline-block; color: rgb(55, 74, 174); clear: both;"></section></section><section style="margin: -0.8em 0.1em -0.8em 0.2em; padding: 0.8em; max-width: 100%; box-sizing: border-box; word-wrap: break-word !important; border: 1px solid rgb(55, 74, 174); border-radius: 0.3em;"><section class="" placeholder="四角宽边框的样式" style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; font-size: 1em; line-height: 1.4; word-break: break-all;"><p style="margin-top: 0px; margin-bottom: 15px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; box-sizing: border-box !important; word-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; color: rgb(12, 12, 12);">1、上述已抵扣进项税额的购进货物、应税劳务、服务,事后改变用途(发生上述第二条不可抵扣情形)或者发生非正常损失,应将已抵扣进项税额从当期发生的进项税额中转出;</span></p><p style="margin-top: 0px; margin-bottom: 15px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; box-sizing: border-box !important; word-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; color: rgb(12, 12, 12);">2、因进货退回或者折让而收回的进项税额,应从发生进货退回或者折让当期的进项税额中扣减;</span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; box-sizing: border-box !important; word-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; color: rgb(12, 12, 12);">3、管理要点:在发生进项税转出事项时应按照的规定逐级审批,做好台帐登记?/span></p></section></section></section></section></p><p><br/></p></span></span> <span id="PageNum"></span> <p class="SP1">?a href="javascript:window.external.addFavorite(window.location.href,'刚刚政府工作报告明确“建筑业”税率大调整?6%降至13%?0%降至9%?)">收藏此页</a>】?a href="javascript:doZoom(16)">?/a> <a href="javascript:doZoom(14)">?/a> <a href="javascript:doZoom(12)">?/a>】?a href="javascript:LoadPrintJs()">打印</a>】?a href="javascript:window.close()">关闭</a>?/p> <div style="display: none;"><input name="Txt_InfoID" type="text" 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