企业内部税务管理制度

h1nbsh1nbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbsp税务 管理制度 档案管理制度下载食品安全管理制度下载三类维修管理制度下载财务管理制度免费下载安全设施管理制度下载 nbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspVersion101001ppnbsppp关于印发《XX公司税务管理制度》的通知ppXX财字[2009]第002号ppnbsppp司属各单位部门　　pp《XX公司税务管理制度》已由XX公司有限责任公司总经理会议通过现予公布请各公司各部门遵照执行pp本制度自20XX年1月1日起施行ppnbspppnbsppp　　XX有限责任公司pp　　20XX年1月20日ppnbspppnbspppnbspppnbspppnbspppnbspppnbspppnbspppnbspppnbspppnbspppnbspppnbspppnbspppnbspppnbspppnbspppXX公司税务管理制度ppnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbsppp一nbspnbspnbspnbspnbspnbsp目的pp11nbspnbspnbspnbspnbspnbspnbsp 规范 编程规范下载gsp规范下载钢格栅规范下载警徽规范下载建设厅规范下载 税务管理流程降低税务风险pp二nbspnbspnbspnbspnbspnbsp适用范围pp21nbspnbspnbspnbspnbspnbspnbsp本制度适用于XX公司总部及XX公司所属境内各分子公司及办事处pp三nbspnbspnbspnbspnbspnbsp税务管理架构与职责pp31nbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbsp集团财务中心税务部负责对各公司税务工作直接进行监督与管理pp32nbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbsp各公司财务部应设立专门的税务管理岗位及专职或兼职税务人员若有重大涉税业务涉税风险或税务检查税务人员应及时向总部税务部汇报pp33nbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbsp各公司税务人员主要职责pp331nbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbsp办理税务登记证一般纳税人资格认证及各种税务证件年审pp332nbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbsp购买开具核销及保管增值税专用发票及其他各种发票pp333nbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbsp增值税发票扫描认证及各种税款申报缴纳pp334nbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbsp编制计提税款的会计凭证及所有内部税务管理报表pp335nbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbsp协调与主管税务机关的关系保持沟通渠道畅通pp336nbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbsp识别税务风险提出规避风险的改进建议pp337nbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbsp负责税务档案管理pp四nbspnbspnbspnbspnbspnbsp发票管理pp41nbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbsp购买或印制发票pp431nbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbsp各部门需要开具的所有发票均由财务部税务人员负责统一购买或申请印制pp432nbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbsp各公司税务人员应及时填写《购买或领用发票 申请表 食品经营许可证新办申请表下载调动申请表下载出差申请表下载就业申请表下载数据下载申请表 》由财务负责人批准后及时安排购买或印制公司经营所需的各种发票不应出现发票短缺情况pp433nbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbsp若经当地税务机关批准可由企业自印发票应申请将公司的发票专用章直接套印在发票上不应另外在发票上手工加盖发票专用章或财务专用章pp434nbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbsp购买的任何发票均需及时入库并填写《发票出入库登记表》pp42nbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbsp领用及开具发票pp421nbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbsp各公司均由财务部税务人员开具经营所需的各种发票其他任何部门或办事处不应领用填开任何发票pp422nbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbsp税务人员填开发票前应填写《购买或领用发票申请表》经本公司财务负责人批准后方可领用领用发票后应及时填写《发票出入库登记表》pp423nbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbsp应按发票类别及版本分别登记各种发票出入库数据并定期盘点确保帐实相符pp424nbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbsp禁止将本公司的发票借给其他任何单位填开或使用pp425nbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbsp禁止向未与本公司实际发生业务的任何单位代开票pp426nbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbsp禁止向任何单位开具与本公司发生的实际业务内容不一致的发票pp427nbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbspnbsp开具任何发票时均不应涂改因错填发票信息或其他原因需要对已开具的发票作废应将包含发票联在内的所有联次发票全部收回整齐粘贴在存根联后并在各联加盖作废印章ppp