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<item>
    <title>合同违约金计算土地增值税时能否扣除？</title>
    <link>http://www.runbotax.com/html/caishuizixun/2008/1006/11732.html</link>
    <description></description>
    <pubDate>2008-10-06</pubDate>
    <category>财税咨询</category>
    <author>中国税网</author>
    <comments>中国税网</comments>
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<item>
    <title>保险公司查勘劳务是否缴营业税</title>
    <link>http://www.runbotax.com/html/caishuizixun/2008/1006/11727.html</link>
    <description></description>
    <pubDate>2008-10-06</pubDate>
    <category>财税咨询</category>
    <author>《中国税务报》</author>
    <comments>《中国税务报》</comments>
</item>
<item>
    <title>法院裁定中止执行的呆账损失可税前扣除吗？</title>
    <link>http://www.runbotax.com/html/caishuizixun/2008/1006/11725.html</link>
    <description></description>
    <pubDate>2008-10-06</pubDate>
    <category>财税咨询</category>
    <author>《中国税务报》</author>
    <comments>《中国税务报》</comments>
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<item>
    <title>利用风力生产的电力是否享受增值税优惠？</title>
    <link>http://www.runbotax.com/html/caishuizixun/2008/1006/11722.html</link>
    <description></description>
    <pubDate>2008-10-06</pubDate>
    <category>财税咨询</category>
    <author>江苏国税</author>
    <comments>江苏国税</comments>
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<item>
    <title>残疾人员个人提供修理劳务是否享受税收优惠？</title>
    <link>http://www.runbotax.com/html/caishuizixun/2008/1006/11721.html</link>
    <description></description>
    <pubDate>2008-10-06</pubDate>
    <category>财税咨询</category>
    <author>江苏国税</author>
    <comments>江苏国税</comments>
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<item>
    <title>土地公允价值增值企业所得税问题</title>
    <link>http://www.runbotax.com/html/caishuizixun/2008/0928/11715.html</link>
    <description></description>
    <pubDate>2008-09-28</pubDate>
    <category>财税咨询</category>
    <author>福建国税</author>
    <comments>福建国税</comments>
</item>
<item>
    <title>学校收取的“择校费”需要交营业税吗？</title>
    <link>http://www.runbotax.com/html/caishuizixun/2008/0927/11691.html</link>
    <description></description>
    <pubDate>2008-09-27</pubDate>
    <category>财税咨询</category>
    <author>吉林地税</author>
    <comments>吉林地税</comments>
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<item>
    <title>代理货物移送是否征收营业税？</title>
    <link>http://www.runbotax.com/html/caishuizixun/2008/0927/11690.html</link>
    <description></description>
    <pubDate>2008-09-27</pubDate>
    <category>财税咨询</category>
    <author>吉林地税</author>
    <comments>吉林地税</comments>
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<item>
    <title>未完工工程项目转让是否征收营业税？</title>
    <link>http://www.runbotax.com/html/caishuizixun/2008/0927/11689.html</link>
    <description></description>
    <pubDate>2008-09-27</pubDate>
    <category>财税咨询</category>
    <author>吉林地税</author>
    <comments>吉林地税</comments>
</item>
<item>
    <title>未开具发票的已销货物退回如何处理？</title>
    <link>http://www.runbotax.com/html/caishuizixun/2008/0927/11688.html</link>
    <description></description>
    <pubDate>2008-09-27</pubDate>
    <category>财税咨询</category>
    <author>中国税网</author>
    <comments>中国税网</comments>
</item>
<item>
    <title>外籍个人往返中国公司路费如何做税务处理</title>
    <link>http://www.runbotax.com/html/caishuizixun/2008/0926/11672.html</link>
    <description></description>
    <pubDate>2008-09-26</pubDate>
    <category>财税咨询</category>
    <author>佚名</author>
    <comments>待查</comments>
</item>
<item>
    <title>专用发票未附发票清单能否抵扣？</title>
    <link>http://www.runbotax.com/html/caishuizixun/2008/0926/11667.html</link>
    <description></description>
    <pubDate>2008-09-26</pubDate>
    <category>财税咨询</category>
    <author>江苏国税</author>
    <comments>江苏国税</comments>
</item>
<item>
    <title>可否用进项留抵税额抵减增值税欠税？</title>
    <link>http://www.runbotax.com/html/caishuizixun/2008/0926/11666.html</link>
    <description></description>
    <pubDate>2008-09-26</pubDate>
    <category>财税咨询</category>
    <author>江苏国税</author>
    <comments>江苏国税</comments>
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<item>
    <title>发生销售折让能否用红字普通发票作为扣减销项税额的凭证？</title>
    <link>http://www.runbotax.com/html/caishuizixun/2008/0926/11665.html</link>
    <description></description>
    <pubDate>2008-09-26</pubDate>
    <category>财税咨询</category>
    <author>江苏国税</author>
    <comments>江苏国税</comments>
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<item>
    <title>生产的样品在展示使用之后报废，进项税额是否要转出？</title>
    <link>http://www.runbotax.com/html/caishuizixun/2008/0926/11664.html</link>
    <description></description>
    <pubDate>2008-09-26</pubDate>
    <category>财税咨询</category>
    <author>江苏国税</author>
    <comments>江苏国税</comments>
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<item>
    <title>高新技术企业的认定条件是什么？</title>
    <link>http://www.runbotax.com/html/caishuizixun/2008/0925/11657.html</link>
    <description></description>
    <pubDate>2008-09-25</pubDate>
    <category>财税咨询</category>
    <author>润博财税网</author>
    <comments>润博财税网</comments>
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<item>
    <title>高新技术企业的认定程序是什么？</title>
    <link>http://www.runbotax.com/html/caishuizixun/2008/0925/11656.html</link>
    <description></description>
    <pubDate>2008-09-25</pubDate>
    <category>财税咨询</category>
    <author>润博财税网</author>
    <comments>润博财税网</comments>
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<item>
    <title>什么是工会经费？</title>
    <link>http://www.runbotax.com/html/caishuizixun/2008/0925/11653.html</link>
    <description></description>
    <pubDate>2008-09-25</pubDate>
    <category>财税咨询</category>
    <author>润博财税网</author>
    <comments>润博财税网</comments>
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<item>
    <title>准予抵扣的货物运输费有哪几种？</title>
    <link>http://www.runbotax.com/html/caishuizixun/2008/0925/11651.html</link>
    <description></description>
    <pubDate>2008-09-25</pubDate>
    <category>财税咨询</category>
    <author>江苏国税</author>
    <comments>江苏国税</comments>
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<item>
    <title>设项目公司要考虑汇总纳税问题</title>
    <link>http://www.runbotax.com/html/caishuizixun/2008/0925/11647.html</link>
    <description></description>
    <pubDate>2008-09-25</pubDate>
    <category>财税咨询</category>
    <author>佚名</author>
    <comments>待查</comments>
</item>
<item>
    <title>以房产抵工程款如何缴税？</title>
    <link>http://www.runbotax.com/html/caishuizixun/2008/0924/11633.html</link>
    <description></description>
    <pubDate>2008-09-24</pubDate>
    <category>财税咨询</category>
    <author>邓国萍</author>
    <comments>《中国税务报》</comments>
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<item>
    <title>重新申请免税权有哪些手续？</title>
    <link>http://www.runbotax.com/html/caishuizixun/2008/0924/11632.html</link>
    <description></description>
    <pubDate>2008-09-24</pubDate>
    <category>财税咨询</category>
    <author>张寿立　肖文</author>
    <comments>《中国税务报》</comments>
</item>
<item>
    <title>08年后利润分配如何缴纳企业所得税？</title>
    <link>http://www.runbotax.com/html/caishuizixun/2008/0923/11605.html</link>
    <description></description>
    <pubDate>2008-09-23</pubDate>
    <category>财税咨询</category>
    <author>中国税网</author>
    <comments>中国税网</comments>
</item>
<item>
    <title>购置安全生产专用设备可享所得税优惠</title>
    <link>http://www.runbotax.com/html/caishuizixun/2008/0923/11601.html</link>
    <description></description>
    <pubDate>2008-09-23</pubDate>
    <category>财税咨询</category>
    <author>郑松土　周建华</author>
    <comments>《中国税务报》</comments>
</item>
<item>
    <title>企业转让自有产权和股权如何征收营业税？</title>
    <link>http://www.runbotax.com/html/caishuizixun/2008/0923/11595.html</link>
    <description></description>
    <pubDate>2008-09-23</pubDate>
    <category>财税咨询</category>
    <author>《信息时报》</author>
    <comments>《信息时报》</comments>
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<item>
    <title>聘用的外籍员工的子女教育费是否缴纳个人所得税？</title>
    <link>http://www.runbotax.com/html/caishuizixun/2008/0923/11594.html</link>
    <description></description>
    <pubDate>2008-09-23</pubDate>
    <category>财税咨询</category>
    <author>《信息时报》</author>
    <comments>《信息时报》</comments>
</item>
<item>
    <title>银行“操作不当”呆账损失可否税前扣除</title>
    <link>http://www.runbotax.com/html/caishuizixun/2008/0922/11581.html</link>
    <description></description>
    <pubDate>2008-09-22</pubDate>
    <category>财税咨询</category>
    <author>黄金明　龙璋　吴永根</author>
    <comments>《中国税务报》</comments>
</item>
<item>
    <title>以土地投资，怎样缴税？</title>
    <link>http://www.runbotax.com/html/caishuizixun/2008/0922/11578.html</link>
    <description></description>
    <pubDate>2008-09-22</pubDate>
    <category>财税咨询</category>
    <author>《海南经济报》</author>
    <comments>《海南经济报》</comments>
</item>
<item>
    <title>用土地使用权投资如何缴税？</title>
    <link>http://www.runbotax.com/html/caishuizixun/2008/0919/11564.html</link>
    <description></description>
    <pubDate>2008-09-19</pubDate>
    <category>财税咨询</category>
    <author>邓国萍</author>
    <comments>《中国税务报》</comments>
</item>
<item>
    <title>计入“资本公积”的专项资金缴企业所得税吗</title>
    <link>http://www.runbotax.com/html/caishuizixun/2008/0919/11561.html</link>
    <description></description>
    <pubDate>2008-09-19</pubDate>
    <category>财税咨询</category>
    <author>福建国税</author>
    <comments>福建国税</comments>
</item>
<item>
    <title>生产料酒缴消费税吗</title>
    <link>http://www.runbotax.com/html/caishuizixun/2008/0919/11560.html</link>
    <description></description>
    <pubDate>2008-09-19</pubDate>
    <category>财税咨询</category>
    <author>福建国税</author>
    <comments>福建国税</comments>
</item>
<item>
    <title>车辆被盗车船税咋退</title>
    <link>http://www.runbotax.com/html/caishuizixun/2008/0919/11556.html</link>
    <description></description>
    <pubDate>2008-09-19</pubDate>
    <category>财税咨询</category>
    <author>王卡拉</author>
    <comments>《新京报》</comments>
</item>
<item>
    <title>销售自己使用过的办公设备</title>
    <link>http://www.runbotax.com/html/caishuizixun/2008/0918/11548.html</link>
    <description></description>
    <pubDate>2008-09-18</pubDate>
    <category>财税咨询</category>
    <author>润博财税网</author>
    <comments>润博财税网</comments>
</item>
<item>
    <title>一般纳税人当月转正当月进项税能否抵扣</title>
    <link>http://www.runbotax.com/html/caishuizixun/2008/0918/11544.html</link>
    <description></description>
    <pubDate>2008-09-18</pubDate>
    <category>财税咨询</category>
    <author>福建国税</author>
    <comments>福建国税</comments>
</item>
<item>
    <title>开红字发票未申请要怎么处理</title>
    <link>http://www.runbotax.com/html/caishuizixun/2008/0918/11543.html</link>
    <description></description>
    <pubDate>2008-09-18</pubDate>
    <category>财税咨询</category>
    <author>福建国税</author>
    <comments>福建国税</comments>
</item>
<item>
    <title>房地产企业以开发商品房投资涉及哪些税？</title>
    <link>http://www.runbotax.com/html/caishuizixun/2008/0918/11538.html</link>
    <description></description>
    <pubDate>2008-09-18</pubDate>
    <category>财税咨询</category>
    <author>中国税网</author>
    <comments>中国税网</comments>
</item>
<item>
    <title>固定资产以旧换新的账务处理</title>
    <link>http://www.runbotax.com/html/caishuizixun/2008/0918/11536.html</link>
    <description></description>
    <pubDate>2008-09-18</pubDate>
    <category>财税咨询</category>
    <author>佚名</author>
    <comments>待查</comments>
</item>
<item>
    <title>残疾人享受哪些个税优惠？</title>
    <link>http://www.runbotax.com/html/caishuizixun/2008/0917/11527.html</link>
    <description></description>
    <pubDate>2008-09-17</pubDate>
    <category>财税咨询</category>
    <author>吉林地税</author>
    <comments>吉林地税</comments>
</item>
<item>
    <title>从工会经费中支付的补贴是否征收个税？</title>
    <link>http://www.runbotax.com/html/caishuizixun/2008/0917/11526.html</link>
    <description></description>
    <pubDate>2008-09-17</pubDate>
    <category>财税咨询</category>
    <author>吉林地税</author>
    <comments>吉林地税</comments>
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<item>
    <title>外购旧设备出口能否退税</title>
    <link>http://www.runbotax.com/html/caishuizixun/2008/0917/11519.html</link>
    <description></description>
    <pubDate>2008-09-17</pubDate>
    <category>财税咨询</category>
    <author>肖文　王聪珍</author>
    <comments>河南国税</comments>
</item>
<item>
    <title>一般纳税人注销库存不需补税</title>
    <link>http://www.runbotax.com/html/caishuizixun/2008/0917/11518.html</link>
    <description></description>
    <pubDate>2008-09-17</pubDate>
    <category>财税咨询</category>
    <author>袁生新　刘馨　李文</author>
    <comments>《中国税务报》</comments>
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<item>
    <title>新的乘用车消费税税率</title>
    <link>http://www.runbotax.com/html/caishuizixun/2008/0916/11486.html</link>
    <description></description>
    <pubDate>2008-09-16</pubDate>
    <category>财税咨询</category>
    <author>舜网-济南日报</author>
    <comments>舜网-济南日报</comments>
</item>
<item>
    <title>普通发票行政审批取消和调整后的相关税收规定</title>
    <link>http://www.runbotax.com/html/caishuizixun/2008/0916/11485.html</link>
    <description></description>
    <pubDate>2008-09-16</pubDate>
    <category>财税咨询</category>
    <author>舜网-济南日报</author>
    <comments>舜网-济南日报</comments>
</item>
<item>
    <title>企业办理增值税专用发票需要提供的资料</title>
    <link>http://www.runbotax.com/html/caishuizixun/2008/0916/11484.html</link>
    <description></description>
    <pubDate>2008-09-16</pubDate>
    <category>财税咨询</category>
    <author>舜网-济南日报</author>
    <comments>舜网-济南日报</comments>
</item>
<item>
    <title>固定资产报废是否需要备案</title>
    <link>http://www.runbotax.com/html/caishuizixun/2008/0916/11483.html</link>
    <description></description>
    <pubDate>2008-09-16</pubDate>
    <category>财税咨询</category>
    <author>舜网-济南日报</author>
    <comments>舜网-济南日报</comments>
</item>
<item>
    <title>08年发生的广告费所得税扣除标准</title>
    <link>http://www.runbotax.com/html/caishuizixun/2008/0916/11482.html</link>
    <description></description>
    <pubDate>2008-09-16</pubDate>
    <category>财税咨询</category>
    <author> 舜网-济南日报</author>
    <comments> 舜网-济南日报</comments>
</item>
<item>
    <title>公司开具发票有误税务上如何处理</title>
    <link>http://www.runbotax.com/html/caishuizixun/2008/0916/11481.html</link>
    <description></description>
    <pubDate>2008-09-16</pubDate>
    <category>财税咨询</category>
    <author>舜网-济南日报</author>
    <comments>舜网-济南日报</comments>
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<item>
    <title>向灾区捐赠在企业所得税前可扣除多少</title>
    <link>http://www.runbotax.com/html/caishuizixun/2008/0916/11480.html</link>
    <description></description>
    <pubDate>2008-09-16</pubDate>
    <category>财税咨询</category>
    <author>舜网-济南日报</author>
    <comments>舜网-济南日报</comments>
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<item>
    <title>购买固定资产的预付款项如何入账</title>
    <link>http://www.runbotax.com/html/caishuizixun/2008/0912/11470.html</link>
    <description></description>
    <pubDate>2008-09-12</pubDate>
    <category>财税咨询</category>
    <author>山东国税</author>
    <comments>山东国税</comments>
</item>
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    <title>低值易耗品和固定资产税法如何划分？</title>
    <link>http://www.runbotax.com/html/caishuizixun/2008/0912/11460.html</link>
    <description></description>
    <pubDate>2008-09-12</pubDate>
    <category>财税咨询</category>
    <author>佚名</author>
    <comments>中国税网</comments>
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