{"id":20990,"date":"2026-11-11T14:21:06","date_gmt":"2026-11-11T06:21:06","guid":{"rendered":"https:\/\/www.qicaiying.cn\/?p=20990"},"modified":"2026-11-11T14:21:07","modified_gmt":"2026-11-11T06:21:07","slug":"2026-%e5%b7%b4%e8%a5%bf%e7%a8%8e%e5%8a%a1%e6%96%b0%e8%a7%84%e4%b8%8b%ef%bc%8c%e7%be%8e%e5%ae%a2%e5%a4%9a%e6%9c%ac%e5%9c%9f%e5%ba%97%e6%80%8e%e4%b9%88%e5%90%88%e8%a7%84%ef%bc%9f","status":"publish","type":"post","link":"https:\/\/www.qicaiying.cn\/en\/archives\/20990","title":{"rendered":"2026 \u5df4\u897f\u7a0e\u52a1\u65b0\u89c4\u4e0b\uff0c\u7f8e\u5ba2\u591a\u672c\u571f\u5e97\u600e\u4e48\u5408\u89c4\uff1f"},"content":{"rendered":"

\u4e0d\u5c11\u505a\u7f8e\u5ba2\u591a\u5df4\u897f\u672c\u571f\u5e97\u7684\u8001\u677f\u6700\u8fd1\u90fd\u5728\u95ee\uff1a”\u5df4\u897f\u7a0e\u52a1\u6539\u9769\u52a8\u4e86\uff0c\u6211\u7684\u5e97\u4f1a\u4e0d\u4f1a\u88ab\u8865\u7a0e\uff1f””\u4ee5\u524d\u90a3\u5957\u8fd8\u80fd\u4e0d\u80fd\u7ee7\u7eed\uff1f”

\u76f4\u63a5\u7ed9\u7ed3\u8bba\uff1a2026 \u4e4b\u540e\uff0c\u5df4\u897f\u672c\u571f\u5e97\u7684\u5408\u89c4\u4e0d\u662f”\u52a0\u5206\u9879”\uff0c\u662f”\u751f\u6b7b\u7ebf”\u3002<\/strong>\u6709 CNPJ\uff08\u5165\u573a\u5238\uff0c\u547c\u5e94\u7b2c 80 \u7bc7\uff09\u53ea\u662f\u7b2c\u4e00\u6b65\uff0c\u8fdb\u4e86\u95e8\u4e4b\u540e\u600e\u4e48\u7533\u62a5\u3001\u600e\u4e48\u5f00\u7968\u3001\u600e\u4e48\u5bf9\u8d26\uff0c\u624d\u662f\u80fd\u4e0d\u80fd\u957f\u671f\u7559\u4e0b\u6765\u5356\u8d27\u7684\u5173\u952e\u3002<\/strong>\u4eca\u5929\u628a”\u65b0\u89c4\u8d8b\u52bf\u4e0b\u600e\u4e48\u5408\u89c4”\u4e00\u6b21\u8bb2\u6e05\u3002<\/p>\n\n\n\n

\u4e00\u3001\u5148\u641e\u61c2\uff1a\u5df4\u897f\u7a0e\u52a1\u4e3a\u4ec0\u4e48\u662f\u5168\u8de8\u5883\u5708\u6700\u96be\u4e4b\u4e00<\/h2>\n\n\n\n

\u5df4\u897f\u4e0d\u662f\u5355\u4e00\u7a0e\u5236\uff0c\u800c\u662f\u4e00\u5957\u8054\u90a6 + \u5dde + \u5e02\u4e09\u7ea7\u53e0\u52a0\u7684\u590d\u5408\u7a0e\u5236<\/strong>\uff0c\u5356\u4e00\u7b14\u8d27\u53ef\u80fd\u540c\u65f6\u89e6\u53d1\u597d\u51e0\u5c42\u7a0e\uff1a<\/p>\n\n\n\n

Tax Categories<\/th>\u6027\u8d28\uff08\u7b80\u8981\uff09<\/th>\u548c\u672c\u571f\u5e97\u7684\u5173\u7cfb<\/th><\/tr>
ICMS<\/td>\u5dde\u7ea7\u5546\u54c1\u6d41\u901a\u7a0e\uff0c\u5404\u5dde\u7a0e\u7387\u4e0d\u540c<\/strong><\/td>\u8de8\u5dde\u53d1\u8d27\u65f6\uff0c\u53d1\u8d27\u5dde\u4e0e\u6536\u8d27\u5dde\u7a0e\u7387\u5dee\u76f4\u63a5\u5f71\u54cd\u6210\u672c\uff08\u6807”\u4ee5\u6700\u65b0\u4e3a\u51c6”\uff09<\/td><\/tr>
IPI<\/td>\u8054\u90a6\u5de5\u4e1a\u4ea7\u54c1\u7a0e<\/td>\u6d89\u53ca\u672c\u5730\u5236\u9020\/\u52a0\u5de5\u7a0b\u5ea6\u65f6\u89e6\u53d1<\/td><\/tr>
PIS \/ COFINS<\/td>\u8054\u90a6\u793e\u4f1a\u8d21\u732e\u7a0e\uff08\u4e24\u8f6e\uff09<\/td>\u8425\u6536\u51e0\u4e4e\u90fd\u6d89\u53ca\uff0c\u662f\u6708\u5ea6\u7533\u62a5\u5927\u5934<\/td><\/tr>
\u8fdb\u53e3\u7a0e + II<\/td>\u8d27\u4ece\u56fd\u5916\u8fdb\u5df4\u897f\u4ed3\u89e6\u53d1<\/td>\u82e5\u8d27\u6e90\u5728\u5883\u5916\uff0c\u5173\u7a0e + ICMS \u8fdb\u53e3\u73af\u8282\u4e00\u8d77\u7b97<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

\u518d\u52a0\u4e0a\u5df4\u897f\u7535\u5b50\u53d1\u7968 NF-e \u5168\u94fe\u6761\u7559\u75d5<\/strong>\uff0c\u4e70\u5356\u53cc\u65b9\u7684\u53d1\u7968\u8981\u80fd\u5bf9\u5e94\u4e0a\u2014\u2014\u8fd9\u5728\u5df4\u897f\u4e0d\u662f”\u5f62\u5f0f”\uff0c\u662f\u7a0e\u52a1\u7a3d\u67e5\u7684\u6838\u5fc3\u6293\u624b\u3002\u4e00\u53e5\u8bdd\uff1a\u5df4\u897f\u67e5\u8d26\uff0c\u67e5\u7684\u662f”\u7968\u3001\u8d27\u3001\u94b1”\u4e09\u6d41\u80fd\u4e0d\u80fd\u5bf9\u4e0a\u3002<\/strong><\/p>\n\n\n\n

\u4e8c\u30012026 \u8d8b\u52bf\uff1a\u6539\u9769\u8fdb\u5165\u843d\u5730\u8fc7\u6e21\u671f\uff08\u5b9a\u6027\uff0c\u4e0d\u675c\u64b0\u7ec6\u5219\uff09<\/h2>\n\n\n\n

\u5df4\u897f\u8fd1\u5e74\u63a8\u8fdb\u4e86\u7a0e\u5236\u6539\u9769\uff08\u5baa\u6cd5\u4fee\u6b63\u6848\u5c42\u9762\uff09\uff0c\u76ee\u6807\u662f\u628a\u590d\u6742\u7684\u591a\u7a0e\u79cd\u9010\u6b65\u5411\u66f4\u7edf\u4e00\u7684\u6d88\u8d39\u7a0e\u5236\u8fc7\u6e21\uff0c2026 \u5e74\u8d77\u8fdb\u5165\u6539\u9769\u8fc7\u6e21\u671f<\/strong>\u3002\u8fd9\u91cc\u53ea\u505a\u8d8b\u52bf\u5b9a\u6027\uff0c\u5177\u4f53\u7a0e\u7387\u3001\u8d77\u7b97\u8282\u70b9\u3001\u8fc7\u6e21\u5b89\u6392\u4e00\u5f8b\u4ee5\u5df4\u897f\u5b98\u65b9\u6700\u65b0\u516c\u5e03\u4e3a\u51c6<\/strong>\u2014\u2014\u6211\u4eec\u4e0d\u505a\u4efb\u4f55\u6761\u6587\u675c\u64b0\u3002<\/p>\n\n\n\n

\u4f46\u6709\u51e0\u6761\u8d8b\u52bf\u5bf9\u6240\u6709\u5df4\u897f\u672c\u571f\u5e97\u5356\u5bb6\u662f\u786e\u5b9a\u7684\uff1a\u6570\u5b57\u5316\u76d1\u7ba1\u53ea\u4f1a\u66f4\u4e25\u3001\u53d1\u7968\u94fe\u6761\u53ea\u4f1a\u66f4\u5168\u3001\u8de8\u5dde\/\u8fdb\u53e3\u73af\u8282\u7684\u7a0e\u53ea\u4f1a\u66f4\u900f\u660e\u3002<\/strong>\u6362\u53e5\u8bdd\u8bf4\uff0c”\u5148\u5356\u540e\u8865\u3001\u53d1\u7968\u968f\u4fbf\u5f00”\u7684\u7c97\u653e\u6253\u6cd5\uff0c\u7a7a\u95f4\u8d8a\u6765\u8d8a\u5c0f\u3002<\/p>\n\n\n\n

\u4e09\u3001\u65b0\u89c4\u8d8b\u52bf\u4e0b\uff0c\u672c\u571f\u5e97\u8981\u76ef\u7684 5 \u4e2a\u5408\u89c4\u70b9<\/h2>\n\n\n\n
\u76ef\u9632\u70b9<\/th>\u4e3a\u4ec0\u4e48\u91cd\u8981\uff08\u8d8b\u52bf\u4e0b\uff09<\/th><\/tr>
\u2460 \u4e3b\u4f53\u8d44\u683c<\/td>CNPJ \u53ea\u662f\u5165\u573a\u5238\uff08\u547c\u5e94\u7b2c 80 \u7bc7\uff09\uff0c\u6709 CNPJ \u4e0d\u7b49\u4e8e\u5408\u89c4<\/strong>\u2014\u2014\u8fd8\u5f97\u6301\u7eed\u7533\u62a5\u3001\u5e74\u68c0\u3001\u4fdd\u6301\u767b\u8bb0\u72b6\u6001\u6709\u6548<\/td><\/tr>
\u2461 \u53d1\u7968\u94fe\u6761<\/td>NF-e \u7535\u5b50\u53d1\u7968\u8fdb\u9500\u9879\u8981\u5339\u914d\uff0c\u8d27\u5356\u4e86\u3001\u7968\u5bf9\u4e0d\u4e0a\uff0c\u662f\u5df4\u897f\u7a3d\u67e5\u6700\u9ad8\u9891\u7684\u7ea2\u706f<\/td><\/tr>
\u2462 ICMS \u8de8\u5dde\u5dee<\/td>\u4ece\u4e0d\u540c\u5dde\u53d1\u8d27\u3001\u5356\u7ed9\u4e0d\u540c\u5dde\u4e70\u5bb6\uff0c\u7a0e\u7387\u5dee\u548c\u62b5\u6263\u89c4\u5219\u8981\u7b97\u6e05\uff0c\u4e71\u6765\u5c31\u662f\u8865\u7a0e<\/td><\/tr>
\u2463 \u8fdb\u53e3\u73af\u8282\u7a0e<\/td>\u8d27\u6e90\u5728\u5883\u5916\u3001\u5148\u8fdb\u5df4\u897f\u4ed3\u7684\uff0c\u5173\u7a0e + ICMS \u8fdb\u53e3\u73af\u8282\u8981\u7533\u62a5\uff0c\u6f0f\u62a5\u98ce\u9669\u9ad8<\/td><\/tr>
\u2464 \u7533\u62a5\u4e0e\u5bf9\u8d26<\/td>\u5df4\u897f\u7a0e\u52a1\u591a\u6309\u6708\u7533\u62a5\uff0c\u903e\u671f\u7f5a\u6b3e\u7d2f\u52a0\u3001\u8d26\u6237\u53ef\u80fd\u53d7\u9650\u2014\u2014”\u62d6”\u7684\u4ee3\u4ef7\u6700\u5927<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

\u7b97\u8d26\u70b8\u5f39\uff08\u4e3e\u4f8b\uff09\uff1a\u5408\u89c4\u7f3a\u53e3\uff0c\u4ee3\u4ef7\u6709\u591a\u5927<\/strong>
\u4ee5\u4e0b\u4e3a\u903b\u8f91\u4e3e\u4f8b\uff0c\u5b9e\u9645\u4ee5\u9500\u552e\u989d \/ \u54c1\u7c7b \/ \u5dde\u7a0e\u7387 \/ \u903e\u671f\u65f6\u957f\u800c\u5b9a\uff1a
- \u5e74\u9500 200 \u4e07\u96f7\u4e9a\u5c14\uff0c\u53d1\u7968\u94fe\u4e0d\u5b8c\u6574<\/strong>\uff1a\u88ab\u8981\u6c42\u8865\u8bc1\u3001\u5dee\u989d\u6309\u5229\u6da6\u8c03\u589e\uff0c\u4e3e\u4f8b\u5e94\u8865\u7a0e\u6b3e + \u6ede\u7eb3\u91d1\u7ea6 15\u201330 \u4e07\u96f7\u4e9a\u5c14
- \u8fdb\u53e3\u73af\u8282\u7a0e\u6f0f\u62a5<\/strong>\uff1a\u8d27\u8fdb\u4e86\u5df4\u897f\u4ed3\u6ca1\u8d70\u6b63\u89c4\u8fdb\u53e3\u7533\u62a5\uff0c\u540e\u7eed\u88ab\u67e5\u8865\u7a0e + \u7f5a\u6b3e\uff0c\u5355\u6279\u8d27\u53ef\u80fd\u7ffb\u500d\u6210\u672c
- \u7533\u62a5\u903e\u671f\u62d6\u534a\u5e74<\/strong>\uff1a\u7f5a\u6b3e\u6309\u6708\u7d2f\u52a0\u3001\u4fe1\u7528\u8bc4\u7ea7\u53d7\u635f\uff0c\u5e73\u53f0\u8d26\u6237\u548c\u672c\u5730\u5bf9\u516c\u90fd\u53ef\u80fd\u88ab\u6ce2\u53ca
- add up the total<\/strong>\uff1a\u4e00\u5e74\u5229\u6da6\u53ef\u80fd”\u7a0e + \u7f5a + \u4fe1\u7528”\u4e09\u91cd\u5403\u6389\u2014\u2014”\u7701\u4e0b\u7684\u7533\u62a5\u529f\u592b\uff0c\u8fdc\u4e0d\u591f\u8865\u4e00\u6b21\u7a9f\u7abf<\/strong>\u201c<\/p>\n\n\n\n

\u56db\u30013 \u4e2a\u6700\u5bb9\u6613\u8e29\u7684\u8bef\u533a\uff08\u5751\uff09<\/h2>\n\n\n\n

\u5751 1\uff1aCNPJ \u6ce8\u518c\u5b8c\u5c31”\u5408\u89c4\u4e86”\u9519\u3002CNPJ \u662f\u8eab\u4efd\uff0c\u4e0d\u662f\u6267\u7167\u4e0a\u7684”\u514d\u68c0\u7ae0”\u3002\u6301\u7eed\u7533\u62a5\u3001\u53d1\u7968\u7559\u5b58\u3001\u5e74\u68c0\uff0c\u4e00\u6837\u90fd\u4e0d\u80fd\u5c11\uff08\u547c\u5e94\u7b2c 80 \u7bc7\uff09\u3002<\/p>\n\n\n\n

\u5751 2\uff1a\u8de8\u5883\u5e97\u4e0d\u7528\u7ba1\u5df4\u897f\u7a0e\u82e5\u4f60\u540c\u65f6\u7528\u8de8\u5883\u5e97\u8bd5\u6c34\uff0c\u8de8\u5883\u5e97\u4e0d\u6d89\u53ca\u5df4\u897f\u672c\u571f\u7a0e\u5236\uff0c\u4f46\u4e00\u65e6\u8f6c\u672c\u571f\u5e97\u3001\u8d27\u8fdb\u5df4\u897f\uff0c\u7a0e\u52a1\u8eab\u4efd\u7acb\u523b\u5207\u6362\u2014\u2014\u522b\u6df7\u7740\u7b97\u3002<\/p>\n\n\n\n

\u5751 3\uff1a\u53d1\u7968\u968f\u4fbf\u5f00\u3001\u4ee5\u540e\u518d\u8bf4\u5df4\u897f\u9760 NF-e \u7535\u5b50\u53d1\u7968\u5168\u94fe\u6761\u76d1\u7ba1\uff0c”\u5148\u5356\u540e\u8865”\u5728\u5df4\u897f\u51e0\u4e4e\u7b49\u4e8e”\u7559\u75d5\u7b49\u67e5”\u3002\u62d6\u8d8a\u4e45\uff0c\u6ede\u7eb3\u91d1\u548c\u4fe1\u7528\u635f\u5931\u8d8a\u5927\u3002<\/p>\n\n\n\n

\u4e94\u30014 \u6b65\u8d70\uff1a\u628a\u5408\u89c4\u505a\u6210\u65e5\u5e38<\/h2>\n\n\n\n
    \n
  1. \u4e3b\u4f53\u7ef4\u62a4<\/strong>\uff1a\u5df4\u897f\u516c\u53f8 + CNPJ \u4fdd\u6301\u767b\u8bb0\u6709\u6548\uff0c\u6cd5\u5b9a\u4ee3\u7406\u4eba\u3001\u5730\u5740\u3001\u5e74\u68c0\u522b\u65ad\u6863\uff08\u8854\u63a5\u7b2c 80 \u7bc7\u6ce8\u518c\u73af\u8282\uff09\u3002<\/li>\n\n\n\n
  2. \u53d1\u7968\u95ed\u73af<\/strong>\uff1a\u8fdb\u8d27\u62ff NF-e\u3001\u9500\u552e\u5f00 NF-e\uff0c\u8fdb\u9500\u9879\u9010\u7b14\u5bf9\u5f97\u4e0a\uff0c\u522b\u8ba9”\u7968\u8d27\u94b1”\u65ad\u94fe\u3002<\/li>\n\n\n\n
  3. Monthly declarations<\/strong>\uff1aICMS \/ PIS-COFINS \u7b49\u6309\u5df4\u897f\u8282\u594f\u6309\u6708\u7533\u62a5\uff0c\u903e\u671f\u96f6\u5bb9\u5fcd\uff0c\u5efa\u8bae\u4ee3\u7406\u6258\u7ba1\u7701\u5fc3\u3002<\/li>\n\n\n\n
  4. \u5bf9\u8d26 + \u8d44\u91d1<\/strong>\uff1a\u9500\u552e\u3001\u7a0e\u3001\u56de\u6b3e\u4e09\u65b9\u5bf9\u8d26\uff0c\u56de\u6b3e\u8d70\u5df4\u897f\u516c\u53f8\u8d26\u6237\u5408\u89c4\u56de\u6d41\u56fd\u5185\uff0c\u4e0d\u7559\u7070\u8272\u901a\u9053\u3002<\/li>\n<\/ol>\n\n\n\n

    \u516d\u3001\u6211\u4eec\u80fd\u5e2e\u4f60\u515c\u5e95\u7684<\/h2>\n\n\n\n

    \u5df4\u897f\u516c\u53f8\u6ce8\u518c \u2192 CNPJ \u7a0e\u53f7 \u2192 \u7f8e\u5ba2\u591a\u672c\u571f\u5e97\u4ee3\u5165\u9a7b \u2192 \u5df4\u897f\u672c\u5730\u7a0e\u52a1\u6708\u5ea6\u7533\u62a5 \u2192 \u8fdb\u53e3\u73af\u8282\u7a0e\u5408\u89c4 \u2192 \u56de\u6b3e\u5408\u89c4\u8def\u5f84<\/strong>\uff0c\u6211\u4eec\u63d0\u4f9b\u4e00\u7ad9\u5f0f\u6258\u7ba1\u3002\u4f60\u81ea\u5df1\u7ba1\u9009\u54c1\u548c\u4f9b\u5e94\u94fe\uff0c\u91cd\u8d44\u4ea7\u3001\u7a0e\u52a1\u3001\u7533\u62a5\u3001\u5bf9\u8d26\u8fd9\u4e9b\u4ea4\u7ed9\u6211\u4eec\u5c31\u884c\u2014\u2014\u548c\u4f60\u5728\u5357\u975e\u7ea6\u5821\u4ed3\u3001\u4e2d\u4e1c\u672c\u5730\u4ed3\u7684\u6253\u6cd5\u4e00\u81f4\uff1a\u4eba\u5728\u56fd\u5185\uff0c\u751f\u610f\u5728\u5df4\u897f\uff0c\u8d26\u6e05\u6e05\u695a\u695a\u3002<\/strong><\/p>\n\n\n\n

    \n
    \"\"<\/figure>\n<\/figure>","protected":false},"excerpt":{"rendered":"

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