欢迎扫描下方二维码关注： 富自己的暑期生活,有些小伙伴刚毕业,即将踏 上工作岗位。那么,暑期打工取得劳务报酬和新 入职大学生首次取得工资、薪金如何预扣预缴个 人所得税?一起来了解一下吧! 、暑期实习生 政策规定 正在接受全日制学历教育的学生因实习取 得劳务报酬所得的,扣缴义务人预扣预缴 个人所得税时可按照 《国家税务总局关于发布〈个人所得税扣缴 申报管理办法（试行）〉的公告》 (2018年 第61号) 规定的累计预扣法计算并预扣预缴 税款。 计算公式 本期应预扣预缴税额=（累计收入额-累计减 除费用) × 预扣率-速算扣除数-累计减免税 投资者送到的时间了十周一路 ▲ 郎 系 小贴士 累计减除费用按照5000元/月乘以纳税人在 IL 本单位开始实习月份起至本月的实习月份数 计算。 2 上述公式中的预扣率、速算扣除数,按照 2018年第61号公告所附的《个人所得税预 扣率表一》执行。如下: (居民个人工资、薪金所得预扣预缴适用) | 级数 | 累计预扣预缴应纳税所得额 | 预扣率(%) | 速算扣除数 | | --- | --- | --- | --- | | 1 | 不超过 36000元 | 3 | 0 | ...

欢迎扫描下方二维码关注： 来源 广东税务 欢迎扫描下方二维码关注： 温馨提醒：蓝色柳林财税室为非官方平台，是由编者以学习笔记形式建立的平台，所有笔记写作记录的文章及转发的法律法规仅供读者学习 参考之用，并非实际办税费的标准，欢迎交流学习，共同分享学习经验成果。文章版权归原作者所有，如有不妥，请联系删除。 残疾人员的范围适用《中华人民共和国残 疾人保障法》的有关规定。 享受该政策需要符合什么条件 ? 企业享受安置残疾职工工资100%加计扣除应 同时具备如下条件 : ( 一 ) 依法与安置的每位残疾人签订 了1年以上（含1年）的劳动合同或服 务协议,并且安置的每位残疾人在企 业实际上岗工作。 ( 二 ) 为安置的每位残疾人按月足额 缴纳了企业所在区县人民政府根据国 家政策规定的基本养老保险、基本医 疗保险、失业保险和工伤保险等社会 保险。 (三)定期通过银行等金融机构向安 置的每位残疾人实际支付了不低于企 业所在区县适用的经省级人民政府批 准的最低工资标准的工资。 ( 四 ) 具备安置残疾人 上岗 T 作的基本设施。 享受这项政策需要向税务机关申请吗 ? 根据《企业所得税优惠政策事项办理办法》(国 家税务总局公告 ...

Core Viewpoint - The article discusses the tax reduction policies for advanced manufacturing enterprises in China, highlighting a total tax reduction and refund amounting to 1,109.4 billion yuan for 2024, aimed at supporting high-quality development in the manufacturing sector [2]. Group 1: Tax Reduction Policies - The policy allows eligible taxpayers to apply for refunds of incremental and stock VAT credits, specifically targeting manufacturing and related industries [4]. - Relevant policies include announcements from the Ministry of Finance and the State Taxation Administration regarding the implementation of VAT refund policies [4]. Group 2: Eligible Industries - Eligible industries for the VAT refund include manufacturing, scientific research and technical services, electricity, heat, gas, and water production and supply, software and information technology services, ecological protection and environmental governance, and transportation, warehousing, and postal services [5]. - The definition of eligible enterprises includes those whose VAT sales in the specified industries exceed 50% of total VAT sales over the past 12 months [5]. Group 3: Conditions for Enjoying Benefits - Taxpayers must meet specific conditions to qualify for the VAT refund, including maintaining a certain level of sales in the eligible industries [6][7]. - The incremental VAT credit is calculated based on the difference between the current period's end credit and the credit as of March 31, 2019 [8]. Group 4: Calculation of Refundable VAT Credits - The formula for calculating refundable VAT credits includes both incremental and stock VAT credits, adjusted by the input composition ratio [10]. - Taxpayers must reduce their current period's VAT credits by the amount refunded [10]. Group 5: Application Process - The application process for VAT refunds involves several steps through the electronic tax bureau, including data pre-filling and submission of the application form [12][15].

Core Viewpoint - The article discusses the definition and criteria for determining reasonable salary and wage expenses for enterprises, as well as the specifics of employee welfare expenses and their tax deductibility [1][2][3]. Summary by Sections Definition of Salary and Wage Expenses - Salary and wage expenses refer to all cash and non-cash compensation paid to employees, including basic salary, bonuses, allowances, and other related expenditures [1]. - Reasonable salary and wage expenses are defined as those that comply with the company's established salary system and are confirmed by tax authorities based on specific criteria [1][2]. Criteria for Reasonable Salary and Wage Expenses - The criteria for determining reasonable salary and wage expenses include: 1. The enterprise has a standardized salary system. 2. The salary system aligns with industry and regional standards. 3. Salary adjustments are orderly and relatively fixed over time. 4. The enterprise has fulfilled its tax withholding obligations. 5. The arrangements are not aimed at tax evasion [1]. Employee Welfare Expenses - Employee welfare expenses include costs related to facilities and services provided for employees, such as canteens, medical services, and various subsidies [3]. - Specific components of employee welfare expenses include: 1. Costs incurred by internal welfare departments for facilities and personnel. 2. Various subsidies for health care, living, housing, and transportation. 3. Other welfare expenses such as funeral subsidies and relocation expenses [3]. Accounting for Employee Welfare Expenses - Enterprises must maintain separate accounts for employee welfare expenses to ensure accurate accounting. Failure to do so may result in tax authorities imposing reasonable estimates [4]. Tax Deductibility of Salary and Welfare Expenses - Salaries that are accrued in December but paid in January can be deducted in the year they are accrued [6]. - Welfare subsidies that are part of the salary system can be deducted as salary expenses, while those that do not meet the criteria must be classified as welfare expenses [6]. Treatment of Temporary Workers - Expenses related to seasonal workers, temporary workers, interns, and re-employed retirees must be categorized as either salary expenses or welfare expenses, with specific tax deductibility rules applying to each category [6].

Policy Content - From now until December 31, 2027, small-scale taxpayers with monthly sales below 100,000 yuan are exempt from value-added tax (VAT) [4] - Small-scale taxpayers with monthly sales exceeding 100,000 yuan can still be exempt from VAT if the sales of real estate are deducted and the remaining sales do not exceed 100,000 yuan [4] - Small-scale taxpayers applying the differential taxation policy will determine eligibility for VAT exemption based on the sales amount after deductions [5] Tax Rate Reduction - Until December 31, 2027, small-scale taxpayers will have their taxable sales income subject to a 3% tax rate reduced to 1% [6] Policy Basis - The policies are based on announcements from the Ministry of Finance and the State Administration of Taxation regarding VAT exemptions for small-scale taxpayers [8] Enjoyment of Policies - Small-scale taxpayers must fill out specific sections in the VAT declaration form to claim exemptions and reductions [9] - Detailed guidelines are provided for taxpayers with quarterly sales below and above 300,000 yuan [9]

Group 1 - The article discusses the concept of tax late fees, including how they are calculated and the conditions under which they apply [2][5][7] - Tax late fees are charged at a rate of 0.05% per day from the day the tax payment is overdue until the actual payment date [2] - The article outlines specific scenarios where tax late fees may be imposed, including calculation errors and tax evasion [5][7][10] Group 2 - Taxpayers must apply for an extension to pay taxes before the deadline, providing necessary documentation, and the tax authority must respond within 20 days [8] - If a taxpayer is approved for a delayed declaration, they must prepay taxes based on previous amounts, and late fees will not apply if they meet the conditions [9] - Tax late fees cannot be deducted when calculating corporate income tax [13]

Core Viewpoint - The article discusses the new tax policy announced by the Ministry of Finance and the State Taxation Administration regarding the digital and intelligent transformation of energy-saving, water-saving, environmental protection, and safety production specialized equipment, which allows companies to offset a portion of their corporate income tax from 2024 to 2027 [2]. Summary by Sections 1. Main Content of the Policy - Companies can offset 10% of the amount spent on the digital and intelligent transformation of specialized equipment, provided that the investment does not exceed 50% of the original tax basis of the equipment purchased [4][6]. 2. Eligible Transformation Investments - The digital and intelligent transformation investments made between January 1, 2024, and December 31, 2027, are eligible for corporate income tax offset [7]. 3. Amount and Method of Offset - The offset amount is calculated as 10% of the transformation investment, limited to the portion that does not exceed 50% of the original purchase price of the specialized equipment [9][10]. 4. Carry Forward of Unused Offset - If the corporate income tax payable in a given year is insufficient to utilize the offset, the unused portion can be carried forward for up to five years [11]. 5. Specific Types of Eligible Equipment - The specialized equipment eligible for this policy must be listed in the relevant tax exemption directories issued by the Ministry of Finance and other authorities [12]. 6. Definition of Digital and Intelligent Transformation - This transformation refers to the use of information and digital technologies to improve the operational efficiency and capabilities of specialized equipment, including data collection, transmission, analysis, and intelligent control [14]. 7. Exclusions from the Offset Policy - Companies cannot enjoy the offset if they do not actually use the transformed equipment, transfer or lease the equipment within five tax years after transformation, or if the transformation is funded by government grants [18]. 8. Accounting Treatment Requirements - Companies must separately account for the expenses related to the digital and intelligent transformation of specialized equipment to qualify for the tax benefits [20]. 9. Method to Enjoy the Policy - Companies should prepare a transformation plan or obtain a registered technical development or service contract to retain for future reference [21]. 10. Differences from Previous Tax Policies - The new policy allows for a 10% offset on transformation investments made from 2024 to 2027, whereas previous policies focused on the purchase of specialized equipment without the transformation aspect [22].

Core Viewpoint - The article discusses the increasing need for Chinese taxpayers to obtain the "Chinese Tax Resident Certificate" as they expand their overseas economic activities, highlighting the convenience of the online application process introduced by the State Taxation Administration [2][26]. Group 1: Application Process for Individuals - Step 1: Log into the Natural Person Electronic Tax Bureau, with options for QR code or password login [2]. - Step 2: Navigate to "Tax Services" and select "Other" followed by "Issuance of Chinese Tax Resident Certificate" [4]. - Step 3: Click "Apply" on the certificate issuance interface [5]. - Step 4: Read the application instructions, confirm understanding, and proceed to fill out the application [6]. - Step 5: Select the application year, the foreign country/region, and whether to include remarks on the certificate [7][8]. - Step 6: Confirm the competent tax authority based on the selected remarks [9][10]. - Step 7: Fill in the application information, including any special requirements for the certificate style [15][17]. - Step 8: Choose the method of receiving the certificate and submit the application [20][21]. - Step 9: Track the application status through the tax bureau [22][24]. Group 2: Application Process for Enterprises - Step 1: Access the National Unified Electronic Tax Bureau and log in [26]. - Step 2: Go to "Tax Services," then "Certificate Issuance," and select "Chinese Tax Resident Certificate" [27]. - Step 3: Fill in the required information, including the application year and foreign country/region [27]. - Step 4: If there are special requirements for the certificate style, the only receiving method will be in-person [30]. - Step 5: If remarks about relationships with domestic or foreign branches are needed, select accordingly and provide the necessary information [31]. - Step 6: Confirm the application details and upload required documents [38][39].

Group 1 - The article provides a step-by-step guide for taxpayers on how to re-submit tax payments after a failure in the electronic tax bureau [1][2] - The first step involves logging into the electronic tax bureau and navigating to the tax payment section [1] - The second step requires entering the tax payment interface and unlocking the payment information that needs to be processed [2] - The final step is to select the unpaid tax information and choose a payment method to complete the payment [1][2] Group 2 - The article mentions the importance of timely tax payment and the potential impact on tax credit ratings for those who fail to comply [8][9] - It highlights the introduction of the "Tax Payment Credit Management Measures" effective from July 1, 2025, which will evaluate taxpayers based on their compliance with tax payment deadlines [9] - The article also suggests that taxpayers can utilize online services for assistance, including remote consultations through the electronic tax bureau [11][12]

欢迎扫描下方二维码关注： 进项税额、应纳税额数据及其 他有关增值税税务资料的。 (二) 有《税收征管法》规定的税 收违法行为，拒不接受税务 机关处理的。 (三) 有下列行为之一，经税务机关 责令限期改正而仍未改正的: 虚开增值税专用发票; 1. 私自印制专用发票; 2. 向税务机关以外的单位和个人买 3. 取专用发票; 借用他人专用发票; 4. 未按本规定第十一条开具专用发票; 5. 未按规定保管专用发票和专用设备； 6. 未按规定申请办理防伪税控系统变 7. 更发行; 未按规定接受税务机关检查。 8. 有上列情形的,如已领用专用发票, 主管税务机关应暂扣其结存的专用发票 和IC卡。 《国家税务总局关于修订 <增值税专用发票使用规定>的通知》 (国税发〔2006〕156号) 第九条 有下列情形之一的，为本规定第八条 所称未按规定保管专用发票和专用设备: (一) 未设专人保管专用发票和专用设备; (二) 未按税务机关要求存放专用发票和专用 设备; (三) 未将认证相符的专用发票抵扣联、《认 证结果通知书》和《认证结果清单》装 订成册; (四) 未经税务机关查验，擅自销毁专用发票 基本联次。 《中华人民共和国增值 ...