运输增值税专票申报

运输增值税专票申报 12366营改增申报热点问 一、一般纳税人纳税申报 1.收到试点地区试点之日以后开具的《公路、内河货物运输业统一发票》还能作为进项税额抵扣吗, 增值税一般纳税人从试点地区取得的试点之日(含)以后开具的运输费用结算单据(铁路运输费用结算单据除外)，一律不得作为增值税扣税凭证。 2.我单位为增值税一般纳税人(非辅导期)，购置生产经营用卡车一辆取得《机动车销售统一发票》并认证相符，在申报抵扣时应如何填写增值税纳税申报, 纳税人取得的认证相符本期申报抵扣的税控《机动车销售统一发票》，申报时首先填写在《增值税纳税申报表附列资料(表二)》的第1栏“(一)认证相符的税控增值税专用发票”和第2栏“其中:本期认证相符且本期申报抵扣”栏次中，均按发票票面“金额”填写本栏“金额”;按发票票面“税额”填写本栏“税额”。然后要在《固定资产进项税额抵扣情况表》中将税额填入“增值税专用发票”栏内。 3.即征即退应税服务的销售在《增值税纳税申报表(适用于一般纳税人)》附表一中如何填写, 即征即退应税服务在《增值税纳税申报表附列资料(表一)》中是全部征税项目的其中数，填写在表一中的第7栏第9—14列，其中第9、10、14列均不按表中该列所列公式计算，纳税人应根据本企业的实际情况据实填写。 4.增值税一般纳税人申报表及其附列资料表中所称“税控增值税专用发票”具体包括哪些, “税控增值税专用发票”具体包括以下三种:(1)增值税防伪税控系统开具的防伪税控《增值税专用发票》;(2)货物运输业增值税专用发票税控系统开具的《货物运输业增值税专用发票》;(3)机动车销售统一发票税控系统开具的税控《机动车销售统一发票》。 5.2012年9月30日期末留抵税额按规定须挂帐的纳税人，挂帐留抵税额在申报2012年10月份增值税申报表时如何填写, 按规定须挂帐的纳税人在申报所属2012年10月份增值税时，增值税申报表第13栏“上期留抵税额”数中“一般货物及劳务和应税服务”列的“本月数”填写“0”;“本年累计”数填写所属期2012年9月份的申报表第20栏“期末留抵税额”“一般货物及劳务”列的“本月数”。 6.营改增后，原增值税一般纳税人兼有应税服务，同时又有即征即退货物及劳务的，即征即退货物及劳务部分在营改增之前的上期留抵税额须挂账吗, 原增值税一般纳税人兼有应税服务在营改增后，即征即退货物及劳务部分的上期留抵税额不挂帐。纳税人申报10月份增值税时，申报表第13栏“上期留抵税额”的“即征即退货物及劳务和应税服务”列“本月数”，填写税款所属期2012年9月份的申报表第20栏“期末留抵税额”“即征即退货物及劳务”列的“本月数”。 7.2012年9月30日期末留抵税额按规定须挂帐的纳税人，从所属期2012年11月起挂帐部分未抵完的留抵税额在申报表中如何填写, 纳税人对挂帐部分未抵完的留抵税额，在所属期2012年10月以后各期申报纳税时，填写在增值税申报表第13栏“上期留抵税额”数中“一般货物及劳务和应税服务”列“本年累计”中，填写税额为上期申报表第20栏“期末留抵税额”“一般货物及劳务和应税服务”列的“本年累计”数。 8.2012年9月30日期末留抵税额无须挂帐的其他增值税一般纳税人，增值税纳税申报表“一般货物及劳务和应税服务”列第13栏“上期留抵税额”和第20栏“期末留抵税额”的“本年累计”数如何填写, 无须挂帐的其他增值税一般纳税人，增值税纳税申报表第13栏、20栏“本年累计”填写“0”。 shock, and acute organ function failure, and more organ function obstacles integrated levy, and heart sudden stopped, and breathing sudden stopped, and serious humoral within environment disorder, critical illness of causes, and pathology physiological, and clinical performance, and diagnosis, and identification diagnosis and treatment common life support technology (as cycle breathing support, and nutrition support,) and emergency technology of application; Various monitoring equipment and rescue equipment (such as defibrillators, ventilators) operation and applications; Common monitoring techniques (such as body temperature, SpO2, end-expiratory carbon dioxide partial pressure, ECG, blood pressure, blood gas analysis, and so on) operation and application. Familiar: blood purification techniques, such as blood flow, CRRT, Swan-Ganz catheter indications, how and cardiac output monitoring; Artificial low temperature indication and implementation. About: Intra-Aortic Balloon counterpulsation (IABP) indications and methods of operation. 2. basic requirements: (1) learning disease species and the cases number requirements: disease on contract number (?) various organ function not full 10 acute breathing distress integrated levy (ARDS) more than 2 more organ function obstacles integrated levy (MODS) 5 shock 5 heart sudden stopped, and breathing sudden stopped 2 (2) clinical operation technology requirements: clinical operation technology name contract times (?) guardianship instrument using 30 by skin Center vein reset tube operation 5 by skin outsideand cases: the number of disease cases (?) gastrointestinal hemorrhage 2 cirrhosis and acute pancreatitis in liver encephalopathy 1 2 1 2 1 diabetes hemorrhagic disease of anemia hyperthyroidism, acute renal failure, 2 DIC 1 1 (2) technical requirements for clinical operations: operation technical cases (? .. . 2. basic requirements (1) learning disease species and the cases number requirements: anesthesia implementation and management contract number (?) local infiltration anesthesia of management 2 vertebral tube anesthesia of management 10 body anesthesia of management 10 (2) clinical operation technology requirements: clinical operation technology name contract times (?) around neural block operation 2 supporting jaw method (open gas road) 10 technique artificial ventilation (using anesthesia machine) 5 ball SAC-mask breathing device 5 fast tracheal within intubation operation 10 artery puncture reset tube operation 5 heart electric monitoring 10 pulse oxygen monitoring 10 has create blood pressure monitoring 10 3. high requirements (1) learning disease species and the cases number requirements: anesthesia implementation and management contract number vertebral tube anesthesia of implementation 2 body anesthesia of implementation 2 arm bundle neural block 2 (2) clinical knowledge, and skills requirements: clinical operation technology name contract times mechanical ventilation (anesthesia breathing machine) 10 control sex low blood pressure 2 by skin Center vein puncture reset tube 2 (3) language, and teaching, and research, capacity of requirements: reading professional language literature, assist clinical teaching (theory class and internship class) participation clinical research activities. (Six) emergency ICU 1. Rotary purpose master 9.非辅导期增值税一般纳税人，本月分别收到其他单位自开的《货物运输业增值税专用发票》、税务机关代开的《货物运输业增值税专用发票》和非试点地区的《公路、内河货物运输业统一发票》，都已认证相符，《增值税纳税申报表(适用于一般纳税人)》附表二应如何填写, (1)收到的自开《货物运输业增值税专用发票》，应根据发票票面“金额”和“税额”填写附表二第1栏“(一)认证相符的税控增值税专用发票”的“金额”和“税额”。(2) 税务机关代开的《货物运输业增值税专用发票》按发票票面“价税合计”填写本栏“金额”，按发票票面“金额”乘以7,扣除率计算填写本栏“税额”。(3)收到的非试点地区的《公路、内河货物运输业统一发票》，填写在第8栏“运输费用结算单据”，“税额”按运输费用结算单据中准予抵扣的金额乘以7,扣除率计算填写。 10.《增值税纳税申报表(适用于一般纳税人)》附表一中5%征收率一栏填写哪些项目, 第9行“5%征收率”:填写按简易计税方法中适用5%征收率计算增值税的货物和加工修理修配劳务。本行不包含应税服务的内容。 有即征即退货物及劳务的纳税人，本行数据既包括即征即退货物及劳务，也包括不享受即征即退政策的一般货物及劳务。 11.《增值税纳税申报表(适用于一般纳税人)》附表二中上期留抵税额抵减欠税和上期留抵税额退税两栏要填写什么, 第21栏“上期留抵税额抵减欠税”:填写按照有关规定，本期经税务机关批准抵减欠税的上期留抵税额实际抵减额。 提示:上期留抵税额实际抵减额是指上期留抵税额被欠税所实际抵减的数额。 第22栏“上期留抵税额退税”:填写按照有关规定，本期经税务机关批准的上期留抵税额退税额。 12.我单位购进一辆货车并且接受了销售方开具的机动车专用发票，现想作为固定资产进行抵扣，在填写“固定资产进项税额抵扣情况表”时，该发票应归属哪一栏, 该发票应归属于“增值税专用发票”栏，与其他增值税专用发票加总后填写入表内。 13.我单位为营改增纳税人，进入网上申报系统发现缺少新的附表，应如何处理, 联系主管税务机关重新进行报表鉴定。 14.我单位为一般纳税人，在填写新的《增值税纳税申报表(适用于一般纳税人)》附表一时，增值税普通发票应该填入哪栏, 增值税普通发票应归属于“开具其他发票”栏，应填写在附表一的第3、4列。 15.网上申报打开附表一时，发现第12、13、14栏为什么是灰化的, 如果你单位为非营改增的一般纳税人，也就是无应税服务项目，附表一第12、13、14列应该为灰化，不需要填写。 16.增值税一般纳税人申报表应该按照什么顺序填报, 申报表及附表填表顺序为附表一、附表三、附表二，固定资产抵扣明细表、主表。 17.在申报时，点击自动生后，申报表主表中本年累计数无数据该怎么办, 应手工填写本年累计数。 18.申报资产负债表时，提示本年年初数与上年年末数不符，是否继续提交申报，该怎么办, 点击继续提交申报，因为营改增纳税人首次使用国税网上申报系统申报，机内无纳税人上年年末数据。 19、问:收到营改增非试点地区的运输发票，税率11%，这个填申报表附表二进项税额是填在哪一栏,,是填在以前的非防伪税控开票的第八栏，运输费用结算单据，还是填在认证相符防伪税控开票的增值税专用发票那一栏,, shock, and acute organ function failure, and more organ function obstacles integrated levy, and heart sudden stopped, and breathing sudden stopped, and serious humoral within environment disorder, critical illness of causes, and pathology physiological, and clinical performance, and diagnosis, and identification diagnosis and treatment common life support technology (as cycle breathing support, and nutrition support,) and emergency technology of application; Various monitoring equipment and rescue equipment (such as defibrillators, ventilators) operation and applications; Common monitoring techniques (such as body temperature, SpO2, end-expiratory carbon dioxide partial pressure, ECG, blood pressure, blood gas analysis, and so on) operation and application. Familiar: blood purification techniques, such as blood flow, CRRT, Swan-Ganz catheter indications, how and cardiac output monitoring; Artificial low temperature indication and implementation. About: Intra-Aortic Balloon counterpulsation (IABP) indications and methods of operation. 2. basic requirements: (1) learning disease species and the cases number requirements: disease on contract number (?) various organ function not full 10 acute breathing distress integrated levy (ARDS) more than 2 more organ function obstacles integrated levy (MODS) 5 shock 5 heart sudden stopped, and breathing sudden stopped 2 (2) clinical operation technology requirements: clinical operation technology name contract times (?) guardianship instrument using 30 by skin Center vein reset tube operation 5 by skin outsideand cases: the number of disease cases (?) gastrointestinal hemorrhage 2 cirrhosis and acute pancreatitis in liver encephalopathy 1 2 1 2 1 diabetes hemorrhagic disease of anemia hyperthyroidism, acute renal failure, 2 DIC 1 1 (2) technical requirements for clinical operations: operation technical cases (? .. . 2. basic requirements (1) learning disease species and the cases number requirements: anesthesia implementation and management contract number (?) local infiltration anesthesia of management 2 vertebral tube anesthesia of management 10 body anesthesia of management 10 (2) clinical operation technology requirements: clinical operation technology name contract times (?) around neural block operation 2 supporting jaw method (open gas road) 10 technique artificial ventilation (using anesthesia machine) 5 ball SAC-mask breathing device 5 fast tracheal within intubation operation 10 artery puncture reset tube operation 5 heart electric monitoring 10 pulse oxygen monitoring 10 has create blood pressure monitoring 10 3. high requirements (1) learning disease species and the cases number requirements: anesthesia implementation and management contract number vertebral tube anesthesia of implementation 2 body anesthesia of implementation 2 arm bundle neural block 2 (2) clinical knowledge, and skills requirements: clinical operation technology name contract times mechanical ventilation (anesthesia breathing machine) 10 control sex low blood pressure 2 by skin Center vein puncture reset tube 2 (3) language, and teaching, and research, capacity of requirements: reading professional language literature, assist clinical teaching (theory class and internship class) participation clinical research activities. (Six) emergency ICU 1. Rotary purpose master 答:附表二第1栏“(一)认证相符的税控增值税专用发票”填写纳税人取得的认证相符本期申报抵扣的防伪税控《增值税专用发票》、税控《机动车销售统一发票》和《货物运输业增值税专用发票》，按发票票面“金额”填写本栏“金额”;按发票票面“税额”填写本栏“税额”。 如果纳税人取得《货物运输业增值税专用发票》“税率”栏为“***”或发票票面左上角注明“代开”字样的，为税务机关代开的《货物运输业增值税专用发票》，应按按发票票面“价税合计”数据填写本栏“金额”，按发票票面“价税合计”栏数据乘以7,扣除率计算填写税额。 20、问:非试点地区增值税一般纳税人接受试点纳税人提供的部分现代服务业服务，取得的《增值税专用发票》，接受试点纳税人提供的交通运输业服务，取得的《货物运输业增值税专用发票》，应如何填写《增值税纳税申报表附列资料(表二)》, 答:根据《国家税务总局关于调整增值税纳税申报有关事项的公告》(国家税务总局公告2011年第66号)规定: 非试点地区有关事项 (一)非试点地区增值税一般纳税人纳税申报表不作调整。具体包括:《增值税纳税申报表(适用于增值税一般纳税人)》;《增值税纳税申报表附列资料(表一)、(表二)》和《固定资产进项税额抵扣情况表》。其中:《增值税纳税申报表(适用于增值税一般纳税人)》、《增值税纳税申报表附列资料(表一)》和《固定资产进项税额抵扣情况表》仍按原填表说明填写。 (二)非试点地区增值税一般纳税人《增值税纳税申报表附列资料(表二)》填表说明增加如下内容: 1(接受试点纳税人提供的部分现代服务业服务，取得的《增值税专用发票》，填入第2栏‘本期认证相符且本期申报抵扣’。辅导期一般纳税人按稽核比对结果通知书及其明细清单注明的稽核 ‘前期认证相符且本期申报抵扣’。 相符、允许抵扣的进项税额，填入第3栏 2(接受试点纳税人提供的交通运输业服务，取得的《货物运输业增值税专用发票》，填入第8栏‘运输费用结算单据’。 (1)第8栏‘金额’:按《货物运输业增值税专用发票》‘合计金额’栏数据填写。 (2)第8栏‘税额’:《货物运输业增值税专用发票》‘税率’栏为‘11,’的，按《货物运输业增值税专用发票》‘税额’栏数据填写;‘税率’栏为其他情况的，按《货物运输业增值税专用发票》‘价税合计’栏数据乘以7,扣除率计算填写。 3(‘进项税额转出额’(第13栏至第21栏)增加已经抵扣按税法规定应作进项税额转出的应税服务进项税额。 4(‘待抵扣进项税额’(第22栏至第34栏)增加纳税人已经取得或认证相符，按税法规定不符合抵扣条件，暂不予在本期申报抵扣和按照税法规定不允许抵扣的应税服务进项税额。 (三)非试点地区增值税小规模纳税人纳税申报不作调整。” 二、小规模纳税人纳税申报 19.营改增后增值税小规模纳税人纳税申报表哪些内容做了调整, 小规模纳税人纳税申报表进行了下列调整: (1)保留《增值税纳税申报表(适用小规模纳税人)》“销售货物、提供加工修理修配劳务”(下称“应税货物及劳务”)的申报项目和填报方法，对“应税货物及劳务”申报项目不作调整。 (2)在《增值税纳税申报表(适用小规模纳税人)》中增设与“应税货物及劳务”并列的“应税服务”填报区域，填报改征增值税的“交通运输业和部分现代服务业”(下称“应税服务”)的申报数据。 (3)增设《增值税纳税申报表(适用于小规模纳税人)附列资料》，由“应税服务有扣除项目”的纳税人填报。 20.我单位是增值税小规模纳税人，只从事“应税货物及劳务”业务，不从事营业税改征增值税的“应税服务”业务，应如何填报申报表, shock, and acute organ function failure, and more organ function obstacles integrated levy, and heart sudden stopped, and breathing sudden stopped, and serious humoral within environment disorder, critical illness of causes, and pathology physiological, and clinical performance, and diagnosis, and identification diagnosis and treatment common life support technology (as cycle breathing support, and nutrition support,) and emergency technology of application; Various monitoring equipment and rescue equipment (such as defibrillators, ventilators) operation and applications; Common monitoring techniques (such as body temperature, SpO2, end-expiratory carbon dioxide partial pressure, ECG, blood pressure, blood gas analysis, and so on) operation and application. Familiar: blood purification techniques, such as blood flow, CRRT, Swan-Ganz catheter indications, how and cardiac output monitoring; Artificial low temperature indication and implementation. About: Intra-Aortic Balloon counterpulsation (IABP) indications and methods of operation. 2. basic requirements: (1) learning disease species and the cases number requirements: disease on contract number (?) various organ function not full 10 acute breathing distress integrated levy (ARDS) more than 2 more organ function obstacles integrated levy (MODS) 5 shock 5 heart sudden stopped, and breathing sudden stopped 2 (2) clinical operation technology requirements: clinical operation technology name contract times (?) guardianship instrument using 30 by skin Center vein reset tube operation 5 by skin outsideand cases: the number of disease cases (?) gastrointestinal hemorrhage 2 cirrhosis and acute pancreatitis in liver encephalopathy 1 2 1 2 1 diabetes hemorrhagic disease of anemia hyperthyroidism, acute renal failure, 2 DIC 1 1 (2) technical requirements for clinical operations: operation technical cases (? .. . 2. basic requirements (1) learning disease species and the cases number requirements: anesthesia implementation and management contract number (?) local infiltration anesthesia of management 2 vertebral tube anesthesia of management 10 body anesthesia of management 10 (2) clinical operation technology requirements: clinical operation technology name contract times (?) around neural block operation 2 supporting jaw method (open gas road) 10 technique artificial ventilation (using anesthesia machine) 5 ball SAC-mask breathing device 5 fast tracheal within intubation operation 10 artery puncture reset tube operation 5 heart electric monitoring 10 pulse oxygen monitoring 10 has create blood pressure monitoring 10 3. high requirements (1) learning disease species and the cases number requirements: anesthesia implementation and management contract number vertebral tube anesthesia of implementation 2 body anesthesia of implementation 2 arm bundle neural block 2 (2) clinical knowledge, and skills requirements: clinical operation technology name contract times mechanical ventilation (anesthesia breathing machine) 10 control sex low blood pressure 2 by skin Center vein puncture reset tube 2 (3) language, and teaching, and research, capacity of requirements: reading professional language literature, assist clinical teaching (theory class and internship class) participation clinical research activities. (Six) emergency ICU 1. Rotary purpose master 只从事“应税货物及劳务”业务，不从事“应税服务”业务的，应按照下列要求填报调整后的《增值税纳税申报表(适用小规模纳税人)》: (1)只填报《增值税纳税申报表(适用小规模纳税人)》“应税货物及劳务”申报项目，“应税服务”申报项目不需填报。《增值税纳税申报表(适用于小规模纳税人)附列资料》不需填报。 (2)《增值税纳税申报表(适用小规模纳税人)》各申报项目(申报栏次)与原申报项目(申报栏次)保持一致，不作调整。对“应税货物及劳务”业务而言，其各申报项目(各申报栏次)内容、含义、逻辑关系均不变，纳税人原填报项目(栏次)与现填报申报项目(栏次)完全对应。 21.哪些增值税小规模纳税人，须填报《增值税纳税申报表(适用于小规模纳税人)附列资料》表, 发生应税服务业务有扣除项目的纳税人，应填报《增值税纳税申报表(适用于小规模纳税人)附列资料》表。 应税服务扣除项目指根据国家有关营业税改征增值税的税收政策规定，对纳税人按照国家有关营业税政策规定差额征收营业税的，在计算应税服务销售额时，允许从其取得的全部价款和价外费用中扣除的项目。 22.小规模纳税人申报时，发现机内本月预缴税款金额与当月实际代开增值税专用发票预缴税款金额不一致，该怎么办, 联系主管税务机关，维护预缴金额后再进行申报。 23.在联系主管税务机关修改预缴金额后，重新登录申报系统，发现预缴数据没有变化，该怎么办, 点击重做初始化即可。 三、出口退税纳税申报 24.当月开具的用于出口退税的正数外销发票如何录入, 在“基础数据采集—免抵退数据录入—免抵退税明细(单证不齐)--出口货物明细数据录入”模块中录入。不管出口当月有或没有出口报关单原件，都要在此模块中录入采集相应的免抵退税销售收入。 25.当月开具的冲减出口退税的负数外销发票(不包含开具《退运补税证明》对应的负数外销发票)如何录入, 在“基础数据采集—免抵退数据录入—免抵退税明细(单证不齐)--出口冲减”模块中录入。 26.当月开具的与《退运补税证明》对应的负数外销发票如何录入, 在“基础数据采集--免抵退数据录入--免抵退税明细(单证齐全)--退运补税证明冲减录入”模块中录入。 27.当月实际发生的运保佣如何录入? 在“基础数据采集--免抵退数据录入--免抵退税明细(单证齐全)--运保佣调整(冲减销售额及免抵退税额)录入”模块中录入。 28.当月开具的来料加工的外销发票(包含正数、负数发票)如何录入, 在“基础数据采集--免抵退数据录入—免税出口货物劳务数据录入”模块中录入，并且免税类型选择“12来料加工出口货物(委托加工除外)”。 29.当月开具的间接出口(深加工结转)的外销发票(包含正数、负数发票)如何录入, 在“基础数据采集--免抵退数据录入—免税出口货物劳务数据录入”模块中录入，并且免税类型选择“18间接出口货物”。 30.当月取得的《进料加工贸易免税证明》、《进料加工贸易免税核销证明》、《视同进料加工贸易证明》如何录入, 在“基础数据采集—进料加工抵扣明细录入”模块中录入。 31.当月开具的出口免税(软件、含金产品、资源综合利用、自产自销农产品等)的外销发票(包含正数、负数发票)如何录入, 在“基础数据采集--免抵退数据录入--免税出口货物劳务数据录入”模块中录入，并且要根据不同的出口货物类别选择相应的免税类型。 32.当月开具的视同内销征税的外销发票(包含正数、负数发票)如何录入, 在“基础数据采集--免抵退数据录入--视同内销征税数据录入”模块中录入。 33.当月发生的逾期未申报退税应视同内销征税的外销发票(包含正数、负数发票)如何录入, shock, and acute organ function failure, and more organ function obstacles integrated levy, and heart sudden stopped, and breathing sudden stopped, and serious humoral within environment disorder, critical illness of causes, and pathology physiological, and clinical performance, and diagnosis, and identification diagnosis and treatment common life support technology (as cycle breathing support, and nutrition support,) and emergency technology of application; Various monitoring equipment and rescue equipment (such as defibrillators, ventilators) operation and applications; Common monitoring techniques (such as body temperature, SpO2, end-expiratory carbon dioxide partial pressure, ECG, blood pressure, blood gas analysis, and so on) operation and application. Familiar: blood purification techniques, such as blood flow, CRRT, Swan-Ganz catheter indications, how and cardiac output monitoring; Artificial low temperature indication and implementation. About: Intra-Aortic Balloon counterpulsation (IABP) indications and methods of operation. 2. basic requirements: (1) learning disease species and the cases number requirements: disease on contract number (?) various organ function not full 10 acute breathing distress integrated levy (ARDS) more than 2 more organ function obstacles integrated levy (MODS) 5 shock 5 heart sudden stopped, and breathing sudden stopped 2 (2) clinical operation technology requirements: clinical operation technology name contract times (?) guardianship instrument using 30 by skin Center vein reset tube operation 5 by skin outsideand cases: the number of disease cases (?) gastrointestinal hemorrhage 2 cirrhosis and acute pancreatitis in liver encephalopathy 1 2 1 2 1 diabetes hemorrhagic disease of anemia hyperthyroidism, acute renal failure, 2 DIC 1 1 (2) technical requirements for clinical operations: operation technical cases (? .. . 2. basic requirements (1) learning disease species and the cases number requirements: anesthesia implementation and management contract number (?) local infiltration anesthesia of management 2 vertebral tube anesthesia of management 10 body anesthesia of management 10 (2) clinical operation technology requirements: clinical operation technology name contract times (?) around neural block operation 2 supporting jaw method (open gas road) 10 technique artificial ventilation (using anesthesia machine) 5 ball SAC-mask breathing device 5 fast tracheal within intubation operation 10 artery puncture reset tube operation 5 heart electric monitoring 10 pulse oxygen monitoring 10 has create blood pressure monitoring 10 3. high requirements (1) learning disease species and the cases number requirements: anesthesia implementation and management contract number vertebral tube anesthesia of implementation 2 body anesthesia of implementation 2 arm bundle neural block 2 (2) clinical knowledge, and skills requirements: clinical operation technology name contract times mechanical ventilation (anesthesia breathing machine) 10 control sex low blood pressure 2 by skin Center vein puncture reset tube 2 (3) language, and teaching, and research, capacity of requirements: reading professional language literature, assist clinical teaching (theory class and internship class) participation clinical research activities. (Six) emergency ICU 1. Rotary purpose master 在“基础数据采集--免抵退数据录入—视同内销征税数据录入”模块中录入。 34.当月需要申报退税的数据如何录入, 在“基础数据采集--免抵退数据录入--免抵退税明细(单证齐全)--收集前期数据录入”模块中录入。 35.免税数据如何录入, 免税数据录入可通过“基础数据采集—征免税数据查看”模块集中录入。 36.新版出口退税申报软件操作上较旧版有哪些差异, (1)软件登陆差异 老系统:登入后，可以查看所有所属期(申报年月)未申报的数据 新系统:进入后，需确定所属期(申报年月)，可以看到当前所属期(申报年月)下所有数据(未正式申报、已正式申报) (2)数据的申报状态差异 老系统:已经预申报或正式申报的数据会隐藏，如若修改，需将正式申报撤销 新系统:已经预申报的数据不会隐藏，允许修改;已经正式申报的数据不会隐藏，不允许修改，正式申报撤销后，才可修改。 (3)申报年月选择差异 老系统:生产企业所属期为申报自然年月-1，外贸部分地区申报期为申报自然年月 新系统:生产企业和外贸企业所属期(申报年月)统一为申报自然年月-1. (4)数据生成和报表打印顺序 老系统:生产企业，不区分数据生成和报表打印顺序;外贸企业，需先打印报表，在生成数据 新系统:生产企业和外贸企业需要先生成正式申报数据再打印报表 (5)码库更新 老系统:需在更新前输入码库的启用时间，新更新的码库会累加到老码库上。 新系统:每次发布的码库都包含历史码库和新码库，一次更新即是最新码库 (6)网上申报 老系统:生产企业免税通过国税申报系统上报，退税直接使用软件自身上传功能上传到退税机关。外贸企业退税使用软件自身上传功能上传到退税机关。 新系统:生产企业和外贸企业生成的电子数据，统一通过网上传输平台上传。 37.新出口退税申报在申报期限方面有何变化,(生产企业) 老系统为4个月，具体到月份。 新系统应于出口之日次月起至次年4月30日前的各增值税纳税申报期内收齐有关凭证，向主管税务机关如实申报免抵退税。 38.新出口退税申报在退运处理方面有何变化,(生产企业) 老系统:根据国税局开具的退运已办结证明在免税中冲减出口销售额，在局端调整免提退税额 新系统:根据国税局开具的退运补税证明于次月申报期录入退运冲减，该数据自动冲减出口货物销售额和免抵退税额。 39.新出口退税申报在进料加工业务申报办法方面有何变化,(生产企业) 老系统:进料加工手册登记和进口料件明细数据跟着退税申报一起申报，限定只能在申报期内申报 新系统:进料加工手册登记和进口料件明细数据作为单证申报，允许企业在非申报期内申报且可多批次申报，和免抵退税业务申报没有关系。 40.新出口退税申报在运保佣处理方法方面有何变化,(生产企业) 老系统:在免税中按照98运保佣对出口销售额进行冲减，年底在国税局进行清算中调整免抵退税额 新系统:在单证齐全的运保佣调整中录入，自动冲减当期的出口货物销售额及免抵退税额，不需要年底清算。 shock, and acute organ function failure, and more organ function obstacles integrated levy, and heart sudden stopped, and breathing sudden stopped, and serious humoral within environment disorder, critical illness of causes, and pathology physiological, and clinical performance, and diagnosis, and identification diagnosis and treatment common life support technology (as cycle breathing support, and nutrition support,) and emergency technology of application; Various monitoring equipment and rescue equipment (such as defibrillators, ventilators) operation and applications; Common monitoring techniques (such as body temperature, SpO2, end-expiratory carbon dioxide partial pressure, ECG, blood pressure, blood gas analysis, and so on) operation and application. Familiar: blood purification techniques, such as blood flow, CRRT, Swan-Ganz catheter indications, how and cardiac output monitoring; Artificial low temperature indication and implementation. About: Intra-Aortic Balloon counterpulsation (IABP) indications and methods of operation. 2. basic requirements: (1) learning disease species and the cases number requirements: disease on contract number (?) various organ function not full 10 acute breathing distress integrated levy (ARDS) more than 2 more organ function obstacles integrated levy (MODS) 5 shock 5 heart sudden stopped, and breathing sudden stopped 2 (2) clinical operation technology requirements: clinical operation technology name contract times (?) guardianship instrument using 30 by skin Center vein reset tube operation 5 by skin outsideand cases: the number of disease cases (?) gastrointestinal hemorrhage 2 cirrhosis and acute pancreatitis in liver encephalopathy 1 2 1 2 1 diabetes hemorrhagic disease of anemia hyperthyroidism, acute renal failure, 2 DIC 1 1 (2) technical requirements for clinical operations: operation technical cases (? .. . 2. basic requirements (1) learning disease species and the cases number requirements: anesthesia implementation and management contract number (?) local infiltration anesthesia of management 2 vertebral tube anesthesia of management 10 body anesthesia of management 10 (2) clinical operation technology requirements: clinical operation technology name contract times (?) around neural block operation 2 supporting jaw method (open gas road) 10 technique artificial ventilation (using anesthesia machine) 5 ball SAC-mask breathing device 5 fast tracheal within intubation operation 10 artery puncture reset tube operation 5 heart electric monitoring 10 pulse oxygen monitoring 10 has create blood pressure monitoring 10 3. high requirements (1) learning disease species and the cases number requirements: anesthesia implementation and management contract number vertebral tube anesthesia of implementation 2 body anesthesia of implementation 2 arm bundle neural block 2 (2) clinical knowledge, and skills requirements: clinical operation technology name contract times mechanical ventilation (anesthesia breathing machine) 10 control sex low blood pressure 2 by skin Center vein puncture reset tube 2 (3) language, and teaching, and research, capacity of requirements: reading professional language literature, assist clinical teaching (theory class and internship class) participation clinical research activities. (Six) emergency ICU 1. Rotary purpose master 41.新出口退税申报在出口冲减业务处理办法方面有何变化,(生产企业) 老系统:在免税明细录入中根据销售额可以对销售额进行整笔冲减或部分调整冲减，由于只冲减金额，造成负数的数据很难界定是冲减、退运或运保佣扣减 新系统:在出口冲减模块，对原不齐数据整笔进行冲减，如果发生前期报错的情况，只能将原销售额全部冲减后，再重新录入正确的金额在当前纳税期内申报。由于出口冲减已经对录入数据的业务类型打上标志，且备注中记录了冲减对应错误数据的序号。 42.新出口退税申报在来料加工和间接出口的处理方面有何变化,(生产企业) 老系统:来料加工和间接出口作为免抵退业务在免税明细录入中录入，用贸易方式进行区分，免税申报时作为免抵退业务的出口销售额反映在纳税汇总表附表中 新系统:在免税出口货物劳务数据录入中录入，用免税类型进行区分，反映在新系统申报汇总表的“免税出口货物劳务销售额”中，不反映在新系统纳税汇总表附表的免抵退税销售额中。免税申报时，仍作为免抵退业务的出口销售额反映在纳税汇总表附表中。 43.新出口退税申报在免税商品或零退税商品的处理方面有何变化,(生产企业) 老系统:免税商品录入免税明细录入中，免税申报时反映在免抵退税办法的出口货物销售额中。零退税率商品不在老系统中反映 新系统:免税商品在免税出口货物劳务数据中录入，免税申报时，不反映在免抵退税办法的出口货物销售额中。在向退税机关申报免抵退税数据时，反映在不免税出口货物劳务数据中。对应的免税申报关于免税货物销售额部分，人工填写至增值税纳税申报表主表第九栏 零退税商品在视同内销征税数据录入模块中录入，免税申报时，不反映在免抵退税办法的出口货物销售额中。在向退税机关申报免抵退税数据时，反映在视同内销征税数据中。对应的免税申报关于视同内销部分，按照原各地区处理办法执行。 44.新出口退税申报在生产企业水、电、气申报方面有何变化, 老系统:生产企业申报水、电、气的，采用外贸申报软件录入申报，大部分需经过人工挑过处理。 新系统:生产企业使用生产企业申报软件，在特准退税中的进区水电气进行录入，特准退税类型默认为0500，不允许修改。局端对此类业务有对应的审核规则和处理办法。 45.新出口退税申报在其他特殊贸易方式的处理办法方面有何变化,(生产企业) 老系统:根据企业实际发生业务的性质，判断属于免抵退还是免退业务管理办法，在免税或退税中录入，通过备注进行标识。 新系统:特殊贸易方式在软件的出口类型和特准退税类型中均有体现，可以适用于所有贸易方式。局端有对应的审核规则和处理办法。 46.新出口退税申报在单证多批次申报方面有何变化,(生产企业) 老系统:单证不允许多批次申报 新系统:单证允许多批次申报，不同类型的单证可单独申报。 47.新出口退税申报在申报期限方面有何变化,(外贸企业) 老系统为4个月，具体到月份。 新系统应于出口之日次月起至次年4月30日前的各增值税纳税申报期内收齐有关凭证，向主管税务机关如实申报免抵退税。 48.新出口退税申报在换汇成本计算规则方面有何变化,(外贸企业) 老系统:换汇成本=同一关联号下计税金额之和?同一关联号下美元离岸价之和 新系统:换汇成本=(同一关联号下计税金额之和+同一关联号下征税税额之和-同一关联号下退税额之和)?同一关联号下美元离岸价之和 49.新出口退税申报在单证多批次申报方面有何变化,(外贸企业) 老系统:单证多次申报，使用单证编号进行区分，但仍有造成审核端读入重复。 shock, and acute organ function failure, and more organ function obstacles integrated levy, and heart sudden stopped, and breathing sudden stopped, and serious humoral within environment disorder, critical illness of causes, and pathology physiological, and clinical performance, and diagnosis, and identification diagnosis and treatment common life support technology (as cycle breathing support, and nutrition support,) and emergency technology of application; Various monitoring equipment and rescue equipment (such as defibrillators, ventilators) operation and applications; Common monitoring techniques (such as body temperature, SpO2, end-expiratory carbon dioxide partial pressure, ECG, blood pressure, blood gas analysis, and so on) operation and application. Familiar: blood purification techniques, such as blood flow, CRRT, Swan-Ganz catheter indications, how and cardiac output monitoring; Artificial low temperature indication and implementation. About: Intra-Aortic Balloon counterpulsation (IABP) indications and methods of operation. 2. basic requirements: (1) learning disease species and the cases number requirements: disease on contract number (?) various organ function not full 10 acute breathing distress integrated levy (ARDS) more than 2 more organ function obstacles integrated levy (MODS) 5 shock 5 heart sudden stopped, and breathing sudden stopped 2 (2) clinical operation technology requirements: clinical operation technology name contract times (?) guardianship instrument using 30 by skin Center vein reset tube operation 5 by skin outsideand cases: the number of disease cases (?) gastrointestinal hemorrhage 2 cirrhosis and acute pancreatitis in liver encephalopathy 1 2 1 2 1 diabetes hemorrhagic disease of anemia hyperthyroidism, acute renal failure, 2 DIC 1 1 (2) technical requirements for clinical operations: operation technical cases (? .. . 2. basic requirements (1) learning disease species and the cases number requirements: anesthesia implementation and management contract number (?) local infiltration anesthesia of management 2 vertebral tube anesthesia of management 10 body anesthesia of management 10 (2) clinical operation technology requirements: clinical operation technology name contract times (?) around neural block operation 2 supporting jaw method (open gas road) 10 technique artificial ventilation (using anesthesia machine) 5 ball SAC-mask breathing device 5 fast tracheal within intubation operation 10 artery puncture reset tube operation 5 heart electric monitoring 10 pulse oxygen monitoring 10 has create blood pressure monitoring 10 3. high requirements (1) learning disease species and the cases number requirements: anesthesia implementation and management contract number vertebral tube anesthesia of implementation 2 body anesthesia of implementation 2 arm bundle neural block 2 (2) clinical knowledge, and skills requirements: clinical operation technology name contract times mechanical ventilation (anesthesia breathing machine) 10 control sex low blood pressure 2 by skin Center vein puncture reset tube 2 (3) language, and teaching, and research, capacity of requirements: reading professional language literature, assist clinical teaching (theory class and internship class) participation clinical research activities. (Six) emergency ICU 1. Rotary purpose master 新系统:单证允许多批次申报，不同类型的单证可单独申报。 50.新出口退税申报在录入规则方面有何变化, 新系统(生产) (1)出口报关单录入21位:18位海关编号+0+2位项号; (2)进口料件明细中进口报关单录入12位:海关编号后9位+1+2位项号; (3)其它进口明细中进口报关单录入12位:海关编号后9位+0+2位项号; (4)美元汇率、实际分配率、退税率录入:老系统录入规则*100，如美元汇率原老系统录入为6.43，新系统录入643。 新系统(外贸) (1)进货凭证号录入18位:10位发票代码+8位发票号码; (2)出口报关单录入21位:18位海关编号+0+2位项号; (3)出口明细录入中取消了美元汇率的录入。 四、申报操作 51.网上申报应使用什么浏览器, 请使用标准的IE浏览器(建议使用IE6/IE7)而不能使用如搜狗、360、世界之窗、遨游等，因为这些浏览器可能会拦截一 些功能，导致部分功能异常。如:在进行年报时一些提示提醒的窗口无法关闭、没有权限等。 52.网上申报页面无法打开，如何处理, (1)确认网络是否正常，其他网站是否能打开。 (2)浏览器是否为系统自带的InternetExplore，而不是“MyIE”、“腾讯浏览器”等外挂浏览器，并且各选项均已正确设置， 正确的设置方法为: A(工具——Internet选项——设置——选择“自动”——确定; B.工具——Internet选项——高级——还原默认设置——确定。 (3)地址输入是否正确:(:7001/newtax/)，注意“:”在英文状态下输入。 53.登录系统时，又回到登录页面，提示“纳税人税号、用户名或校验码不正确”，如何处理, 若在反复后尝试仍无法登录，则很可能税务机关还未为您建立登录用户，请联系主管税务机关。 54.登录系统时，提示“程序出错”，如何处理, 确认用户名，即纳税人识别号是否准确。税务登记号中含有“X”的纳税人在输入“X”时，请选择大写，不要使用小写的“x”。 在输入用户名时，请输入税务登记号，不要输入了纳税人名称，否则无法登陆。 如输入准确，则很可能为税务机关尚未开通网上申报功能，请联系税管员为其开通。 55.登录系统时，提示“验证码或密码错误”，如何处理, (1)初始密码为纳税人预留的密码，如忘记可由税务机关重置。 (2)验证码区分大小写，严格按照给定的输入，如果小写输入为大写则会报错。 56.登录系统时，校验码没有正确显示(为红色的叉或是一个空的方框)，如何处理, 按“F5”键刷新页面，若反复尝试还不成功，则可能网站服务器出现异常，请及时联系税管员。 57.系统提示没有权限，如何处理, 首先请确认使用的是标准IE浏览器，确认后仍提示没有权限请及时联系税管员。 58.输完所属时期后，页面列出的报表与应报报表不符，如何处理, 请联系税管员处理，处理好后在网上办税厅选择“重做申报初始化”，页面即将显示新的报表设置(此操作并不影响您已经 填写的报表)。 59.税务机关数据维护过，系统中无变化，如何处理, shock, and acute organ function failure, and more organ function obstacles integrated levy, and heart sudden stopped, and breathing sudden stopped, and serious humoral within environment disorder, critical illness of causes, and pathology physiological, and clinical performance, and diagnosis, and identification diagnosis and treatment common life support technology (as cycle breathing support, and nutrition support,) and emergency technology of application; Various monitoring equipment and rescue equipment (such as defibrillators, ventilators) operation and applications; Common monitoring techniques (such as body temperature, SpO2, end-expiratory carbon dioxide partial pressure, ECG, blood pressure, blood gas analysis, and so on) operation and application. Familiar: blood purification techniques, such as blood flow, CRRT, Swan-Ganz catheter indications, how and cardiac output monitoring; Artificial low temperature indication and implementation. About: Intra-Aortic Balloon counterpulsation (IABP) indications and methods of operation. 2. basic requirements: (1) learning disease species and the cases number requirements: disease on contract number (?) various organ function not full 10 acute breathing distress integrated levy (ARDS) more than 2 more organ function obstacles integrated levy (MODS) 5 shock 5 heart sudden stopped, and breathing sudden stopped 2 (2) clinical operation technology requirements: clinical operation technology name contract times (?) guardianship instrument using 30 by skin Center vein reset tube operation 5 by skin outsideand cases: the number of disease cases (?) gastrointestinal hemorrhage 2 cirrhosis and acute pancreatitis in liver encephalopathy 1 2 1 2 1 diabetes hemorrhagic disease of anemia hyperthyroidism, acute renal failure, 2 DIC 1 1 (2) technical requirements for clinical operations: operation technical cases (? .. . 2. basic requirements (1) learning disease species and the cases number requirements: anesthesia implementation and management contract number (?) local infiltration anesthesia of management 2 vertebral tube anesthesia of management 10 body anesthesia of management 10 (2) clinical operation technology requirements: clinical operation technology name contract times (?) around neural block operation 2 supporting jaw method (open gas road) 10 technique artificial ventilation (using anesthesia machine) 5 ball SAC-mask breathing device 5 fast tracheal within intubation operation 10 artery puncture reset tube operation 5 heart electric monitoring 10 pulse oxygen monitoring 10 has create blood pressure monitoring 10 3. high requirements (1) learning disease species and the cases number requirements: anesthesia implementation and management contract number vertebral tube anesthesia of implementation 2 body anesthesia of implementation 2 arm bundle neural block 2 (2) clinical knowledge, and skills requirements: clinical operation technology name contract times mechanical ventilation (anesthesia breathing machine) 10 control sex low blood pressure 2 by skin Center vein puncture reset tube 2 (3) language, and teaching, and research, capacity of requirements: reading professional language literature, assist clinical teaching (theory class and internship class) participation clinical research activities. (Six) emergency ICU 1. Rotary purpose master 请进入申报系统，第一次选择所属期时，会进行初始化，以后登录仍旧会显示初始化的数据，如存在报表错误等问题，税务机关进行过维护，需使用“重新初始化”功能，更新数据。在实际使用过程中，只要原始数据、报表有变化，均需要执行这一操作。 60.输完所属时期后，进项数据并未自动导入，如何处理, 选择“重做初始化”即可导入数据(此操作并不影响您已经填写的报表)。 61.网上申报在提交申报表时为什么会出现“请求不能被完成，操作不在范围”的提示，如何处理, 纳税人需要联系主管税务机关，申请后台重新调整报表状态，然后纳税人自行点击重做初始化，再次填写提交申报表。 62.网上申报时已完成报表的填写，但是在提交的时候出现提示“错误396”，应如何处理, 出现“错误396”是由于前期的财务报表没有提交，应该修改申报所属期至上月或者更前的时间段，逐个将未提交的财务报表进行提交。 63.因报表填写错误，进行了报表的删除，再次进行填写时发现留抵税额有误，如何处理, 联系主管税务机关，维护留抵税额后再进行申报。 64.申报成功之后，发现申报有错误该怎么办, 如果税款未划扣，联系主管税务机关作废申报表重新申报;如果税款已划扣，则到办税服务厅进行申报表更正。 65.申报时提示上期留底数据与机内不符，如何处理, 出现该提示将没有继续申报按钮，需要将数据调整和机内一致才会有继续申报按钮，如果机内数据不对，需要和税务机关联系更改。 66.无法找到自动生成按钮，如何处理, 点修改或创建后进入报表，将不能看见自动生成和重做初始化等功能，需要纳税人点“返回”，回到申报列表主界面才能看到这些功能。 67.在数据输入过程中，合计数自动计算错误，如何处理,。 表格不能即时更新各合计数，利用回车键往下经过该单元格或直接用鼠标点击合计数所在单元格后，才能自动计算并显示合计数。 68.“自动生成”功能没有正确生成某些报表的累计数或期初数，如何处理, 报表的累计数与期初数一般是根据上个月的报表的累计数或期末数生成的，所以对于第一个月使用本申报系统的用户，这些数据无法正确生成，请在自动生成后再进行手工修改，下个月即可正常生成了。 69.报表保存成功后，为什么不能提交申报, 在《国家税务局网上办税服务厅》系统中，如欲提交申报某类报表，需要该类报表中每一张报表均已创建、保存(不可以是暂存)的基础上，选中该类报表标题前的方框后，方可提交申报。 70.在“向税务机关申报”时，系统提示“请选择申报税种”，如何处理, 某一系列报表的税种标题左面有一个选择框，用来选择您要将哪些税种的报表向税务机关申报，同一税种的所有报表必须全部填写完毕此框才可以被选中，此税种的报表才可向税务机关申报。若有一张报表处于“未填写”、“暂存”、“已发送”、“申报成功”等状态时，此框无法选中，也不可向税务机关申报该税种报表。若向税务机关申报时，没有任何税种选中，就会出现上面的提示。 71.税种的报表可否分别向税务机关申报, 可以，“向税务机关申报”时，将本次不要申报的报表税种前的选择框取消勾选，只勾选所需申报的报表既可。 72.“申报成功”过后，发现数据有误，如何重新申报, 请联系主管税务机关，在主管税务机关将您本次本税种的申报作废后，选择“接收申报回执”接收作废回执，这样该税种各报表又恢复为可修改状态。 73.对于出口数据比较大的企业，申报失败，，如何处理, shock, and acute organ function failure, and more organ function obstacles integrated levy, and heart sudden stopped, and breathing sudden stopped, and serious humoral within environment disorder, critical illness of causes, and pathology physiological, and clinical performance, and diagnosis, and identification diagnosis and treatment common life support technology (as cycle breathing support, and nutrition support,) and emergency technology of application; Various monitoring equipment and rescue equipment (such as defibrillators, ventilators) operation and applications; Common monitoring techniques (such as body temperature, SpO2, end-expiratory carbon dioxide partial pressure, ECG, blood pressure, blood gas analysis, and so on) operation and application. Familiar: blood purification techniques, such as blood flow, CRRT, Swan-Ganz catheter indications, how and cardiac output monitoring; Artificial low temperature indication and implementation. About: Intra-Aortic Balloon counterpulsation (IABP) indications and methods of operation. 2. basic requirements: (1) learning disease species and the cases number requirements: disease on contract number (?) various organ function not full 10 acute breathing distress integrated levy (ARDS) more than 2 more organ function obstacles integrated levy (MODS) 5 shock 5 heart sudden stopped, and breathing sudden stopped 2 (2) clinical operation technology requirements: clinical operation technology name contract times (?) guardianship instrument using 30 by skin Center vein reset tube operation 5 by skin outsideand cases: the number of disease cases (?) gastrointestinal hemorrhage 2 cirrhosis and acute pancreatitis in liver encephalopathy 1 2 1 2 1 diabetes hemorrhagic disease of anemia hyperthyroidism, acute renal failure, 2 DIC 1 1 (2) technical requirements for clinical operations: operation technical cases (? .. . 2. basic requirements (1) learning disease species and the cases number requirements: anesthesia implementation and management contract number (?) local infiltration anesthesia of management 2 vertebral tube anesthesia of management 10 body anesthesia of management 10 (2) clinical operation technology requirements: clinical operation technology name contract times (?) around neural block operation 2 supporting jaw method (open gas road) 10 technique artificial ventilation (using anesthesia machine) 5 ball SAC-mask breathing device 5 fast tracheal within intubation operation 10 artery puncture reset tube operation 5 heart electric monitoring 10 pulse oxygen monitoring 10 has create blood pressure monitoring 10 3. high requirements (1) learning disease species and the cases number requirements: anesthesia implementation and management contract number vertebral tube anesthesia of implementation 2 body anesthesia of implementation 2 arm bundle neural block 2 (2) clinical knowledge, and skills requirements: clinical operation technology name contract times mechanical ventilation (anesthesia breathing machine) 10 control sex low blood pressure 2 by skin Center vein puncture reset tube 2 (3) language, and teaching, and research, capacity of requirements: reading professional language literature, assist clinical teaching (theory class and internship class) participation clinical research activities. (Six) emergency ICU 1. Rotary purpose master 出口数据文件大于6M以上，建议出口数据从征管系统导入，在申报系统中不要报送，在征管系统中取消擎天资格。具体方法和管理员联系。 74.财务报表(季报)和所得税申报的顺序是怎样的, 首先要填写资产负债表(季报)和利润表(季报)，再填写所得税申报表，然后所得税申报，在审核关系上只提示“需要先申报财务报表”这条信息，不出现其他审核错误，即所有的钩稽关系都对后，再退出，按序先申报资产负债表和利润表，然后再申报所得税报表。 75.正式申报时提示累计数出错，如何处理, 纳税人手动修改了申报表累计数，系统自动提示与机内不符，纳税人按照正确的累计数填写，确认正确后点击“继续提交申报”即可。 76.报表状态栏显示“已发送”，且长时间(最低2小时)不改变为“已申报”状态，报表无法进行修改，如何处理, 联系主管税务机关检查申报情况，如果因网络异常导致报表不能正常发送到征管系统，导致报表锁定，由税管员解除锁定，重新申报即可。 77.报表为什么不能打印，而是出现“下载文件”的对话框，如何处理, 纳税人没有安装AdobeReader9.0阅读器，指导安装后再进入打印，没有安装网页则显示不出来。 目前，《网上申报系统》中由独立的服务器负责报表打印文件的产生工作，该服务器定时检测《免费网上申报系统》后台数据库，找出需要生成的纳税人申报成功的报表清单，并根据申报数据生成报表打印文件。由于该服务在运行时，对后台数据库进行大量的查询操作，对《网上申报系统》性能造成一定的影响，为兼顾报表生成效率和申报系统性能，该服务启动的时间间隔暂定为10分钟。对于纳税人未申报成功的报表，可以浏览、修改，不可打印。当纳税人申报成功后，打印服务会在下一次运行时自动生成该报表。 78.查看、打印报表时出错应如何处理, 目前，《免费网上申报系统》中生成供纳税人下载、打印的报表为PDF格式文件，如查看、打印该格式文件时出错，则需确认纳税人计算机上是否已正确安装PDF格式文件阅读器。目前，流行的PDF格式文件阅读器为AdobeReader，该软件为免费软件，纳税人可自行下载、安装。 79.打印报表时显示为乱码，如何处理, 这是由于用其他应用程序打开了PDF格式的报表文件，而不是用AdobeReader打开，解决方法是将其他应用程序与PDF文件的关联去掉，打开资源管理器，选择工具，选择文件夹选项，在文件类型中，将PDF开头的删除，再重新安装AdobeReader。 80.打印时打印按钮无法按下，如何处理, 请先确定你的状态栏上是否显示“申报成功”，申报成功后，系统需要一段时间过后才能生成打印文件，请稍后再来打印。 81.打印时，如果你的打印机是针式打印机，并且打印出来字模糊，如何处理, 请在打印时，将“按图像打印”选中 shock, and acute organ function failure, and more organ function obstacles integrated levy, and heart sudden stopped, and breathing sudden stopped, and serious humoral within environment disorder, critical illness of causes, and pathology physiological, and clinical performance, and diagnosis, and identification diagnosis and treatment common life support technology (as cycle breathing support, and nutrition support,) and emergency technology of application; Various monitoring equipment and rescue equipment (such as defibrillators, ventilators) operation and applications; Common monitoring techniques (such as body temperature, SpO2, end-expiratory carbon dioxide partial pressure, ECG, blood pressure, blood gas analysis, and so on) operation and application. Familiar: blood purification techniques, such as blood flow, CRRT, Swan-Ganz catheter indications, how and cardiac output monitoring; Artificial low temperature indication and implementation. About: Intra-Aortic Balloon counterpulsation (IABP) indications and methods of operation. 2. basic requirements: (1) learning disease species and the cases number requirements: disease on contract number (?) various organ function not full 10 acute breathing distress integrated levy (ARDS) more than 2 more organ function obstacles integrated levy (MODS) 5 shock 5 heart sudden stopped, and breathing sudden stopped 2 (2) clinical operation technology requirements: clinical operation technology name contract times (?) guardianship instrument using 30 by skin Center vein reset tube operation 5 by skin outsideand cases: the number of disease cases (?) gastrointestinal hemorrhage 2 cirrhosis and acute pancreatitis in liver encephalopathy 1 2 1 2 1 diabetes hemorrhagic disease of anemia hyperthyroidism, acute renal failure, 2 DIC 1 1 (2) technical requirements for clinical operations: operation technical cases (? .. . 2. basic requirements (1) learning disease species and the cases number requirements: anesthesia implementation and management contract number (?) local infiltration anesthesia of management 2 vertebral tube anesthesia of management 10 body anesthesia of management 10 (2) clinical operation technology requirements: clinical operation technology name contract times (?) around neural block operation 2 supporting jaw method (open gas road) 10 technique artificial ventilation (using anesthesia machine) 5 ball SAC-mask breathing device 5 fast tracheal within intubation operation 10 artery puncture reset tube operation 5 heart electric monitoring 10 pulse oxygen monitoring 10 has create blood pressure monitoring 10 3. high requirements (1) learning disease species and the cases number requirements: anesthesia implementation and management contract number vertebral tube anesthesia of implementation 2 body anesthesia of implementation 2 arm bundle neural block 2 (2) clinical knowledge, and skills requirements: clinical operation technology name contract times mechanical ventilation (anesthesia breathing machine) 10 control sex low blood pressure 2 by skin Center vein puncture reset tube 2 (3) language, and teaching, and research, capacity of requirements: reading professional language literature, assist clinical teaching (theory class and internship class) participation clinical research activities. (Six) emergency ICU 1. Rotary purpose master