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["附件5"]
["改留存备查涉税费资料清单"]
["序号","业务事项","改留存备查资料"]
[1,"增值税及附加税费一般纳税人申报","已开具的农产品收购凭证存根联或报查联"]
[null,null,"纳税人提供应税服务，在确定应税服务销售额时，按照有关规定从取得的全部价款和价外费用中扣除价款的合法凭证及其清单"]
[null,null,"符合抵扣条件且在本期申报抵扣的中华人民共和国税收缴款凭证及其清单，书面合同、付款证明和境外单位的对账单或者发票"]
[null,null,"符合抵扣条件且在本期申报抵扣的《海关进口增值税专用缴款书》、购进农产品取得的普通发票的复印件"]
[null,null,"符合抵扣条件且在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”的抵扣联"]
[2,"原油天然气增值税申报","销售价格、销售费用、销售去向等明细资料"]
[3,"居民企业（查账征收）企业所得税月（季）度申报","建筑企业总机构直接管理的跨地区经营项目部就地预缴税款的完税证明"]
[4,"居民企业（查账征收）企业所得税年度申报","与境外所得相关的完税证明或纳税凭证（原件或复印件）"]
[null,null,"境外分支机构所得依照中国境内企业所得税法及实施条例的规定计算的应纳税额的计算过程及说明资料"]
[null,null,"集团组织架构图"]
[null,null,"被投资公司章程复印件"]
[null,null,"境外企业有权决定利润分配的机构作出的决定书等"]
[null,null,"项目合同复印件等"]
[null,null,"企业在其直接或间接控制的外国企业的参股比例等情况的证明复印件"]
[null,null,"间接抵免税额或者饶让抵免税额的计算过程"]
[null,null,"由本企业直接或间接控制的外国企业的财务会计资料"]
[null,null,"企业申请及有关情况说明"]
[null,null,"来源国（地区）政府机关核发的具有纳税性质的凭证和证明复印件"]
[null,null,"符合企业所得税法第二十四条条件的有关股权证明的文件或凭证复印件"]
[5,"外贸综合服务企业代办退税申报核准","代办退税专用发票（抵扣联）"]
[6,"税收减免核准","自然灾害损失证明材料（适用于其他地区地震受灾减免个人所得税）"]
[null,null,"自然灾害损失证明材料（适用于其他自然灾害受灾减免个人所得税）"]