邮局代开票委托代征协议

邮局代开票委托代征 委托代征税款协议书 税委〔2012〕 号 甲方,委托单位,: 地方税务局 地 址: 东路333号 乙方,受托单位,: 邮政局 地 址: 延安北路2号 为加强税收征收管理～保障国家税收收入～做好代征税款工作～甲、乙双方经协商于 年 月 日签订如下委托代征税款协议。 一、甲方依据《中华人民共和国税收征收管理法》、《中华人民共和国税收征收管理法实施细则》等的有关规定～委托乙方代征税款。 二、本协议规定～由乙方代征以下税款: 1.代征税种:营业税、个人所得税、城市维护建设税、教育费附加、地方教育附加、房产税、印花税。 2.代征范围:辖区内临时从事经营活动且需要开具发票并全额征税的单位和个人。不得办理减税、免税的代开发票业务。 3.计税:营业税以代开发票金额为计税依据～按新疆地税系统综合征管软件税目税率计算征收, the interview and investigation, from small start, pay attention to important points, formulate specific matters Huimin practical feasible, the good run, do the real facts, closer relations between the party and the masses. Each cadres to do one to two a can do practical things for the masses, to help solve practical difficulties in production and life, the implementation of the policy, suggestion, clear the way to get rich; Department of households antithetical couplet questions, to solve their own, solved; on the spur of 个人所得税以代开发票金额为计税依据～按2%的附征率计算征收, 城市维护建设税以营业税税额为计税依据～按7%税率征收, 教育费附加以营业税税额为计税依据～按3%征收, 地方教育附加以营业税税额为计税依据～按2%征收, 房产税以代开发票金额为计税依据～按12%税率征收, 印花税以代开发票金额为计税依据～按0.1%税率征收。 对于房屋租赁发票～乙方只能代开商用房,非住房,出租发票～个人住房出租发票只能由甲方开具～乙方不得代开。 4. 代征期限: 2012年4月1日至2012年12月31日. 三、乙方的权利和义务: 1.乙方应当遵守国家法律、行政法规、规章关于委托代征税款的规定～按照本协议规定的税种、范围、标准、期限代征税款～并依照本协议约定收取代征手续费。乙方收取代征手续费的标准为已完成代征税款的 4% 。 2.乙方应于代征税款当日内汇缴打印缴款书并缴入库。如遇特殊情况～于次日汇缴入库。由于乙方责任造成税款未及时入库的～应承担相应违约责任。 3.乙方应当按照税务机关的票证管理规定～领取、使用、保管、报缴有关凭证。 4(代征税款时～应向纳税人开据甲方提供的完税凭证。 5(乙方办理代开发票业务使用的软件～在自治区地方税the interview and investigation, from small start, pay attention to important points, formulate specific matters Huimin practical feasible, the good run, do the real facts, closer relations between the party and the masses. Each cadres to do one to two a can do practical things for the masses, to help solve practical difficulties in production and life, the implementation of the policy, suggestion, clear the way to get rich; Department of households antithetical couplet questions, to solve their own, solved; on the spur of 务局《代开代征软件,网络版,》未正常之前～拉专线至甲方～使用综合征管软件代开发票、征收税款。专线及电脑、打印机等设备所需费用由乙方自行解决。 6(网络安全责任: ,1,代开票计算机专用～在代征协议期内不得接入互联网, ,2,开票征收计算机的IP地址及MAC地址不得随意更改, ,3,不得使用和安装使用来历不明的U盘、光盘及程序, ,4,开票征收计算机必须安装正版安全防护软件、定期下载升级包～定期杀毒。 7(保密条款: ,1,乙方应采取必要～合理措施,如与员工签订保密协议,对税务征管软件中的涉税信息进行保密, ,2,乙方及其操作人员不得随意在征管软件中进行相关涉税信息的查询, ,3,乙方及其操作人员不得将征管软件中各类纳税人基础信息、登记信息以及涉税信息提供给他人。 四、甲方的权力和义务 1. 甲方应当遵守国家法律、行政法规、规章关于委托代征税款的规定。有责任对乙方的代征工作进行指导～并依照本协议按季向乙方支付代征手续费。 2.甲方应依法及时向乙方提供代征税款所需要的税收票证。 the interview and investigation, from small start, pay attention to important points, formulate specific matters Huimin practical feasible, the good run, do the real facts, closer relations between the party and the masses. Each cadres to do one to two a can do practical things for the masses, to help solve practical difficulties in production and life, the implementation of the policy, suggestion, clear the way to get rich; Department of households antithetical couplet questions, to solve their own, solved; on the spur of 3.因国家税收法律、法规、规章的废止或修订致使本协议失效或部分失效时～甲方负有及时乙方并要求终止或修改协议的责任。 4.甲方有权随时检查乙方代征税款的情况。 五、违约责任 1.甲方违反本协议～乙方有权按照本协议或者有关法律规定要求甲方履行义务～有权依法提起税务行政复议或诉讼。 2.乙方违反本协议～甲方有权按照本协议或者有关法律规定要求乙方履行义务～并可以根据实际情况选择单方面终止协议。 3.因乙方责任～造成税款损失的～乙方应全额赔偿,造成纳税人合法权益受到损害的～甲方有权依法向乙方要求追偿。 4(对乙方的税收违法行为～甲方有权依法处罚～不受本协议限制。 5.对乙方违反保密条款～将保密信息泄漏而引起的相关法律责任～由乙方承担。 六、出现下列情况～协议终止: 1.协议期满, 2.国家税收法律、行政法规发生重大变化～需要终止协议的, 3. 乙方依法解散、撤消或者因其他原因撤消主体资格的, 4. 甲方依法撤消主体资格的, the interview and investigation, from small start, pay attention to important points, formulate specific matters Huimin practical feasible, the good run, do the real facts, closer relations between the party and the masses. Each cadres to do one to two a can do practical things for the masses, to help solve practical difficulties in production and life, the implementation of the policy, suggestion, clear the way to get rich; Department of households antithetical couplet questions, to solve their own, solved; on the spur of 5.乙方有弄虚作假、故意不履行义务、严重违反税收法律法规的行为～或者出现其他严重违反协议的行为, 6.双方商定的其他终止协议的情形。 终止协议的～乙方应向甲方结清代征税款、缴销票证并办理终止委托代征税款手续。 八、本协议未尽事宜～由双方协商确定。 九、本协议自签订之日起即具有法律效力。 十、本协议书一式四份～甲方一份～乙方一份～双方主管部门各一份。 甲方 ,签章, 乙方 ,签章, 签定日期: 年 月 日 签定日期 年 月 日 法定代人:,签字, 法定代表人:,签字, the interview and investigation, from small start, pay attention to important points, formulate specific matters Huimin practical feasible, the good run, do the real facts, closer relations between the party and the masses. Each cadres to do one to two a can do practical things for the masses, to help solve practical difficulties in production and life, the implementation of the policy, suggestion, clear the way to get rich; Department of households antithetical couplet questions, to solve their own, solved; on the spur of