YonBIPV3.0(R6_2407_1)旗舰版税务云-税务服务-财行税及其他税费用友网络科技股份有限公司2024年9月用户手册2/293版权©2024用友集团版权所有。未经用友集团的书面许可，本用户手册任何整体或部分的内容不得被复制、复印、翻译或缩减以用于任何目的。本用户手册的内容在未经通知的情形下可能会发生改变，敬请留意。请注意：本用户手册的内容并不代表用友网络所做的承诺。用户手册3/293目录第一章总体概述..................................................171.1名词解释...................................................171.2产品概述...................................................191.3产品价值...................................................19第二章应用场景..................................................192.1场景一：印花税申报.........................................192.1.1业务描述................................................192.1.2业务流程................................................202.1.3流程说明................................................202.2场景二：契税明细计算申报...................................212.2.1场景描述................................................212.2.2业务流程................................................212.2.3流程说明................................................212.3场景三：土地增值税申报.....................................222.3.1场景描述................................................222.3.2业务流程................................................222.3.3流程说明................................................222.4场景四：土地增值税预缴申报.................................232.4.1场景描述................................................232.4.2业务流程................................................232.4.3流程说明................................................232.5场景五：资源税申报.........................................242.5.1场景描述................................................24用户手册4/2932.5.2业务流程................................................242.5.3流程说明................................................252.6场景六：水资源申报.........................................252.6.1场景描述................................................252.6.2业务流程................................................262.6.3流程说明................................................262.7场景七：城镇土地使用税.....................................262.7.1业务描述................................................262.7.2业务流程................................................272.7.3流程说明................................................272.8场景八：房产税申报.........................................272.8.1业务描述................................................272.8.2业务流程................................................272.8.3流程说明................................................272.9场景九：车船税申报.........................................282.9.1场景描述................................................282.9.2业务流程................................................282.9.3流程说明................................................282.10场景十：耕地占用税申报....................................292.10.1场景描述..............................................292.10.2业务流程..............................................292.10.3流程说明..............................................302.11场景十一：环境保护税申报..................................302.11.1业务描述..............................................30用户手册5/2932.11.2业务流程..............................................312.11.3流程说明..............................................312.12场景十二：车辆购置税申报..................................312.12.1场景描述..............................................312.12.2业务流程..............................................322.12.3流程说明..............................................322.13场景十三：工会经费申报....................................322.13.1场景描述..............................................322.13.2业务流程..............................................332.13.3流程说明..............................................332.14场景十四：残疾人就业保障基金申报..........................332.14.1场景描述..............................................332.14.2业务流程..............................................342.14.3流程说明..............................................342.15场景十五：文化事业建设费申报..............................342.15.1场景描述..............................................342.15.2业务流程..............................................352.15.3流程说明..............................................352.16场景十六：水利建设专项申报................................352.16.1场景描述..............................................352.16.2业务流程..............................................352.16.3流程说明..............................................352.17场景十七：税金计提........................................352.17.1场景描述..............................................35用户手册6/2932.17.2业务流程..............................................352.17.3流程说明..............................................36第三章操作指南..................................................363.1财产行为税管理概览.........................................363.1.1功能概述................................................363.1.2业务规则................................................363.1.3栏目说明................................................363.1.4操作说明................................................363.2财行税及其他税费初始化引导.................................383.2.1功能概述................................................383.2.2业务规则................................................383.2.3栏目说明................................................383.2.4操作说明................................................393.3印花税计算表...............................................393.3.1功能描述................................................393.3.2业务规则................................................403.3.3按钮说明................................................403.3.4栏目说明................................................403.3.5操作说明................................................413.4印花税逐级汇总底稿.........................................543.4.1功能描述................................................543.4.2业务规则................................................543.4.3按钮说明................................................553.4.4栏目说明................................................55用户手册7/2933.4.5操作说明................................................553.5印花税申报表...............................................683.5.1功能描述................................................683.5.2业务规则................................................683.5.3栏目说明................................................683.5.4按钮说明................................................683.5.5操作说明................................................693.6资源税基础设置.............................................743.6.1功能描述................................................743.6.2业务规则................................................743.6.3栏目说明................................................753.6.4按钮说明................................................753.6.5操作说明................................................753.7资源税台账.................................................803.7.1功能描述................................................803.7.2业务规则................................................803.7.3栏目说明................................................813.7.4按钮说明................................................813.7.5操作说明................................................813.8资源税税金明细.............................................873.8.1功能描述................................................873.8.2业务规则................................................873.8.3栏目说明................................................873.8.4按钮说明................................................87用户手册8/2933.8.5操作说明................................................883.9资源税申报表...............................................903.9.1功能描述................................................903.9.2业务规则................................................903.9.3栏目说明................................................903.9.4按钮说明................................................903.9.5操作说明................................................903.10水资源台账................................................953.10.1功能描述..............................................953.10.2业务规则..............................................953.10.3栏目说明..............................................953.10.4按钮说明..............................................963.10.5操作说明..............................................973.11水资源申报表.............................................1063.11.1功能描述.............................................1063.11.2业务规则.............................................1063.11.3栏目说明.............................................1063.11.4按钮说明.............................................1063.11.5操作说明.............................................1073.12城镇土地使用税台账.......................................1113.12.1功能描述.............................................1113.12.2业务规则.............................................1113.12.3按钮说明.............................................1113.12.4栏目说明.............................................112用户手册9/2933.12.5操作说明.............................................1123.13城镇土地使用税计算表.....................................1243.13.1功能描述.............................................1243.13.2业务规则.............................................1243.13.3栏目说明.............................................1243.13.4按钮说明.............................................1243.13.5操作说明.............................................1253.14城镇城镇土地使用税申报表.................................1313.14.1功能描述.............................................1313.14.2业务规则.............................................1313.14.3栏目说明.............................................1313.14.4按钮说明.............................................1313.14.5操作说明.............................................1313.15房产税计税比例设置.......................................1413.15.1功能描述.............................................1413.15.2业务规则.............................................1413.15.3按钮说明.............................................1413.15.4栏目说明.............................................1413.15.5操作说明.............................................1423.16房产税台账...............................................1453.16.1功能描述.............................................1453.16.2业务规则.............................................1453.16.3按钮说明.............................................1453.16.4栏目说明.............................................145用户手册10/2933.16.5操作说明.............................................1453.17房产税计算表.............................................1543.17.1功能描述.............................................1543.17.2业务规则.............................................1543.17.3按钮说明.............................................1553.17.4栏目说明.............................................1553.17.5操作说明.............................................1563.18房产税申报表.............................................1633.18.1功能描述.............................................1633.18.2业务规则.............................................1633.18.3按钮说明.............................................1633.18.4栏目说明.............................................1633.18.5操作说明.............................................1643.19车船税计算表.............................................1703.19.1功能描述.............................................1703.19.2业务规则.............................................1703.19.3栏目说明.............................................1713.19.4按钮说明.............................................1713.19.5操作说明.............................................1713.20车船税申报表.............................................1753.20.1功能描述.............................................1753.20.2业务规则.............................................1753.20.3栏目说明.............................................1753.20.4按钮说明.............................................175用户手册11/2933.20.5操作说明.............................................1753.21耕地占用税台账...........................................1803.21.1功能概述.............................................1803.21.2业务规则.............................................1803.21.3按钮说明.............................................1813.21.4栏目说明.............................................1813.21.5操作说明.............................................1813.22耕地占用税申报表.........................................1843.22.1功能概述.............................................1843.22.2业务规则.............................................1843.22.3按钮说明.............................................1843.22.4栏目说明.............................................1843.22.5操作说明.............................................1843.23环保税台账...............................................1873.23.1功能描述.............................................1873.23.2业务规则.............................................1873.23.3按钮说明.............................................1873.23.4栏目说明.............................................1873.23.5操作说明.............................................1883.24环保税税金计算表.........................................1943.24.1功能描述.............................................1943.24.2业务规则.............................................1953.24.3按钮说明.............................................1953.24.4栏目说明.............................................195用户手册12/2933.24.5操作说明.............................................1953.25环保税申报表.............................................2023.25.1功能描述.............................................2023.25.2业务规则.............................................2023.25.3按钮说明.............................................2023.25.4栏目说明.............................................2033.25.5操作说明.............................................2033.26契税计算表...............................................2103.26.1功能概述.............................................2103.26.2业务规则.............................................2103.26.3按钮说明.............................................2103.26.4栏目说明.............................................2113.26.5操作说明.............................................2113.27契税申报表...............................................2133.27.1功能概述.............................................2133.27.2业务规则.............................................2133.27.3按钮说明.............................................2133.27.4栏目说明.............................................2133.27.5操作说明.............................................2133.28土地增值税台账...........................................2183.28.1功能概述.............................................2183.28.2业务规则.............................................2183.28.3按钮说明.............................................2183.28.4栏目说明.............................................218用户手册13/2933.28.5操作说明.............................................2183.29土地增值税明细...........................................2203.29.1功能概述.............................................2203.29.2业务规则.............................................2213.29.3按钮说明.............................................2213.29.4栏目说明.............................................2213.29.5操作说明.............................................2213.30土地增值税申报表.........................................2233.30.1功能概述.............................................2233.30.2业务规则.............................................2233.30.3按钮说明.............................................2233.30.4栏目说明.............................................2233.30.5操作说明.............................................2243.31不动产销售收款表.........................................2263.31.1功能概述.............................................2263.31.2业务规则.............................................2263.31.3按钮说明.............................................2263.31.4栏目说明.............................................2263.31.5操作说明.............................................2263.32土地增值税预缴明细.......................................2273.32.1功能概述.............................................2273.32.2业务规则.............................................2283.32.3按钮说明.............................................2283.32.4栏目说明.............................................228用户手册14/2933.32.5操作说明.............................................2283.33车辆购置税计算表.........................................2293.33.1功能概述.............................................2293.33.2业务规则.............................................2293.33.3按钮说明.............................................2293.33.4栏目说明.............................................2303.33.5操作说明.............................................2303.34车辆购置税申报表.........................................2343.34.1功能概述.............................................2343.34.2业务规则.............................................2343.34.3按钮说明.............................................2343.34.4栏目说明.............................................2343.34.5操作说明.............................................2343.35工会经费计算表...........................................2403.35.1功能概述.............................................2403.35.2业务规则.............................................2403.35.3按钮说明.............................................2403.35.4栏目说明.............................................2403.35.5操作说明.............................................2413.36工会经费申报表...........................................2443.36.1功能概述.............................................2443.36.2业务规则.............................................2443.36.3按钮说明.............................................2443.36.4栏目说明.............................................244用户手册15/2933.36.5操作说明.............................................2443.37残疾人就业保障金计算表...................................2503.37.1功能概述.............................................2503.37.2业务规则.............................................2503.37.3按钮说明.............................................2503.37.4栏目说明.............................................2513.37.5操作说明.............................................2513.38残疾人就业保障金申报表...................................2563.38.1功能概述.............................................2563.38.2业务规则.............................................2563.38.3按钮说明.............................................2563.38.4栏目说明.............................................2563.38.5操作说明.............................................2563.39文化事业建设费申报表.....................................2633.39.1功能概述.............................................2633.39.2业务规则.............................................2633.39.3按钮说明.............................................2633.39.4栏目说明.............................................2633.39.5操作说明.............................................2643.40水利建设专项申报表.......................................2703.40.1功能概述.............................................2703.40.2业务规则.............................................2703.40.3按钮说明.............................................2703.40.4栏目说明.............................................270用户手册16/2933.40.5操作说明.............................................2703.41财行税税金计提单.........................................2773.41.1功能概述.............................................2773.41.2业务规则.............................................2773.41.3按钮说明.............................................2773.41.4栏目说明.............................................2783.41.5操作说明.............................................2783.42其他税费税金计提单.......................................2843.42.1功能概述.............................................2843.42.2业务规则.............................................2853.42.3按钮说明.............................................2853.42.4栏目说明.............................................2853.42.5操作说明.............................................286第四章初始准备.................................................2934.1设置税务基础档案..........................................293第五章附录.....................................................293用户手册17/293第一章总体概述1.1名词解释环保税在中华人民共和国领域和中华人民共和国管辖的其他海域，直接向环境排放应税污染物的企业事业单位和其他生产经营者为环境保护税的纳税人，应当依照本法规定缴纳环境保护税。应税污染物，是指环境保护税法所附“环境保护税税目税额表”、“应税污染物和当量值表”规定的大气污染物、水污染物、固体废物和噪声。用友税务服务为客户提供环保税解决方案及配套产品。资源税资源税是对在我国境内开采应税矿产品和生产盐的单位和个人，就其应税数量征收的一种税。一般资源税就是国家对国有资源，如我国宪法规定的城市土地、矿藏、水流、森林、山岭、草原、荒地、滩涂等，根据国家的需要，对使用某种自然资源的单位和个人，为取得应税资源的使用权而征收的一种税。印花税印花税是对经济活动和经济交往中树立、领受具有法律效力的凭证的行为所征收的一种税。因采用在应税凭证上粘贴印花税票作为完税的标志而得名。印花税的纳税人包括在中国境内树立、领受规定的经济凭证的企业、行政单位、事业单位、军事单位、社会团体、其他单位、个体工商户和其他个人。房产税房产税是以房屋为征税对象，按房屋的计税余值或租金收入为计税依据，向产权所有人征收的一种财产税。城镇土地使用税城镇土地使用税是国家对拥有城镇土地使用权的单位和个人征收的一种税。纳税人为城市、县城、建制镇、工矿区范围内使用土地的单位和个人。但不适用于外商投资企业。土地增值税土地增值税是对在我国境内转让国有土地使用权、地上建筑物及其附着物的单位和个人，以其转让房地产所取得的增值额为课税对象而征收的一种税。用户手册18/293车船税车船税是指对在中国境内应依法到公安、交通、农业、渔业、军事等管理部门办理登记的车辆、船舶，根据其种类，按照规定的计税依据和年税额标准计算征收的一种财产税。从2007年7月1日开始，有车族需要在投保交强险时缴纳车船税。契税契税是指不动产（土地、房屋）产权发生转移变动时，就当事人所订契约按产价的一定比例向新业主（产权承受人）征收的一次性税收。车辆购置税车辆购置税是对在境内购置规定车辆的单位和个人征收的一种税，它由车辆购置附加费演变而来。工会经费工会经费是工会组织开展各项活动所需要的费用。来源：（1）会员按照中华全国总工会的规定交纳的会费。（2）工会举办的事业的收入。（3）行政方面根据工会法的规定拨交的经费。（4）各级政府和企业、事业单位行政的补助。在基层工会，工会经费开支范围包括群众活动和事业方面、工会建设方面和工会行政工作方面，在县以上工会，工会经费开支范围还包括有国际活动方面和基本建设方面。另外，工会经费开支还包括基层工会上交经费和县以上工会对下级工会补助支出两个方面。各级工会代表大会选举产生经费审查委员会，负责审查同级工会组织的经费收支和财产管理情况，向同级工会会员大会或代表大会负责并报告工作。残疾人就业保障金残疾人就业保障金简称残保金，是指在实施分散按比例安排残疾人就业的地区，凡安排残疾人达不到省、自治区、直辖市人民政府规定比例的机关、团体、企业、事业单位和城乡集体经济组织，根据地方有关法规的规定，按照年度差额人数和上年度本地区职工年平均工资计算交纳用于残疾人就业的专项资金。文化事业建设费文化事业建设费，是国务院为进一步完善文化经济政策，拓展文化事业资金投入渠道而对广告、娱乐行业开征的一种规费，缴纳文化事业建设费的单位和个用户手册19/293人应按照提供增值税应税服务取得的销售额的3%的费率计算应缴费额。耕地占用税耕地占用税是对占用耕地建房或从事其他非农业建设的单位和个人征收的税。采用定额税率，其标准取决于人均占有耕地的数量和经济发展程度。目的是为了合理利用土地资源，加强土地管理，保护农用耕地1.2产品概述涵盖财产行为税及其他税费相关流程14个，包括环境保护税、资源税、印花税、房产税、城镇土地使用税、土地增值税、车船税、耕地占用税、契税、车辆购置税、工会经费、残疾人就业保障金、文化事业建设费、水利建设费。1.3产品价值•可帮助客户进行财产行为税统一归集；•扩大税种覆盖；•集中涉税数据源（部分税种实现集成对接取数）；•税金按规则自动计算；•根据数据源自动生成申报表；•资料自动留存备查。第二章应用场景2.1场景一：印花税申报2.1.1业务描述在中华人民共和国领域和中华人民共和国管辖的其他海域开发应税资源的单位和个人，为印花税的纳税人，应当依照法规缴纳印花税。用户手册20/2932.1.2业务流程2.1.3流程说明•合同数据支持手工新增、Excel表导入和接口接收；•印花税计税依据可以从接收合同管理系统计算完成的印花税申报信息；•取消申报的印花税申报数据才可以编辑/调整应税信息。应用清单•税务服务：财行税及其他税费：印花税：印花税计算表•税务服务：财行税及其他税费：印花税：印花税逐级汇总底稿•税务服务：财行税及其他税费：印花税：印花税申报表用户手册21/2932.2场景二：契税明细计算申报2.2.1场景描述通过计算获取会计主体在该属期下税源信息，并根据税源信息获取应纳税额数据，在契税申报表中创建契税申报表，将明细数据填报在契税申报表中完成契税申报2.2.2业务流程2.2.3流程说明使用契税申报表需先完成如下准备工作：•该纳税主体需要启用财行税及其他税费规格；•该会计主体下需要有该属期下的契税税源信息。•在税务基础信息的税种认定信息中配置了契税信息，且在申报设置中设置了契税的申报模型契税计算申报使用流程：•该纳税主体需要启用财行税及其他税费规格；•在契税计算表中点击计算，选择纳税主体，会计主体和属期，如果计算没有明细需要到财务云-税务服务-涉税数据管理-房土数据-契税税源信息维护税源信息数据；•计算明细数据后点击确认申报；•在契税申报表中点击新增，选择纳税人名称，申报内容和申报所属期，新增申报表后点击填报，计算获取明细数据，核对无误后保存，提交；用户手册22/2932.3场景三：土地增值税申报2.3.1场景描述为更好地管理土地增值税，单独建立非房地产开发企业的土地增值税节点。非房地产开发企业和个人转让自建房地产向房地产所在地主管税务机关申报缴纳土地增值税，单位和个人将购买的房地产再转让的，由国土房管产权登记单位代征税款，纳税义务发生时间为国土房管产权登记单位受理产权过户申请资料的时间2.3.2业务流程2.3.3流程说明使用土地增值税需先完成如下准备工作：•该纳税主体需要启用财行税及其他税费规格；•该用户授权需要操作的会计主体•在税务基础信息的税种认定信息中配置了土地增值税信息，且在申报设置中设置了土地增值税的申报模型。土地增值税使用流程：•在纳税主体需要启用财行税及其他税费规格；•在土地增值税台账新增台账数据•在土地增值税明细中选择选择会计主体纳税主体和税款所属期计算税金；•计算明细数据后点击确认申报；用户手册23/293•在土地增值税申报中点击新增，选择纳税人名称，申报内容和申报所属期，新增申报表后点击填报，计算获取明细...
