Core Viewpoint - The article provides a detailed guide on the annual individual income tax reconciliation process for residents, particularly focusing on foreign income reporting and tax calculation methods [2][4][5]. Group 1: Electronic Tax Reporting Process - The process for reporting through the Natural Person Electronic Tax Bureau involves logging in, confirming personal information, and entering comprehensive income data [4][5]. - Taxpayers can utilize the "Auxiliary Query" feature to verify pre-paid data and choose suitable tax calculation methods for annual bonuses [5][6]. Group 2: Income and Deductions - Taxpayers must manually input data for expenses, exempt income, and pre-tax deductions, with some data automatically populated from attached schedules [6][7]. - Specific deductions include basic pension insurance, housing provident fund, and other allowable deductions, which must be accurately reported to determine taxable income [7][8]. Group 3: Tax Calculation - The total taxable amount is calculated by combining various income sources, including comprehensive income, business income, and other classified income [10][11]. - Taxpayers must report any taxes already paid domestically and any foreign taxes that can be credited against their tax liability [11][12]. Group 4: Documentation and Refunds - Taxpayers are required to upload relevant documentation, such as proof of tax payment from foreign jurisdictions, to support their claims for tax credits [12][14]. - The article outlines the process for calculating any tax refunds or additional taxes owed based on the reconciliation results [14][15]. Group 5: Mobile App Reporting - The article also describes the process for filing tax returns via the personal income tax app, emphasizing the need for accurate reporting of both domestic and foreign income [15][16]. - Taxpayers can access pre-filled data based on their withholding and pre-payment records, facilitating the reporting process [16][17].

Core Viewpoint - The article provides a comprehensive guide on the deductibility of input VAT for employee travel expenses, specifically focusing on transportation costs incurred during business trips. Group 1: Driving - Toll fees from operating toll roads can be used for input VAT deduction if issued by the management with a tax invoice [1] - Toll fees from government-funded roads cannot be used for input VAT deduction if issued as a fiscal electronic ticket [2] - Prepaid toll fees via recharge methods cannot be used for input VAT deduction if issued as a non-tax invoice by ETC service providers [3] Group 2: Bus Travel - General taxpayers can deduct input VAT for domestic passenger transport services if they have a special VAT invoice or an electronic ordinary VAT invoice, or a ticket with passenger identity information [4] - Long-distance bus tickets without passenger identity information cannot be used for input VAT deduction [5] Group 3: Train Travel - High-speed train tickets that include the employee's identity information can be used as proof for input VAT deduction [6] Group 4: Air Travel - Refund fees paid to an airline agent for ticket cancellations can be deducted from input VAT if a special VAT invoice is obtained, as it falls under the modern service industry with a 6% VAT rate [7] - Refund fees from airlines, if documented as "other modern services," can also be used for input VAT deduction [7]

欢迎扫描下方二维码关注： 图片 热点梳理 图片 问答来啦 近期 有纳税人来电咨询有关股息红利的相关政策，比如：我公司购买了上市公司股 票，取得的股息红利是否可以免税？若我公司取得符合条件的居民企业之间的股息、红利 等权益性投资收益，在企业所得税汇算清缴时应当填报哪些附表？这一期，申税小微收集 整理了一篇热点问答供大家学习~ 12366 图片 1. 我公司购买了上市公司股票，取得的股息红利是否可以免税？ 答： 根据《中华人民共和国企业所得税法》及其实施条例规定：居民企业直接投资 于其他居民企业取得的权益性投资收益免征企业所得税。 在中国境内设立机构、场所的 非居民企业从居民企业取得与该机构、场所有实际联系的股息、红利等权益性投资收益免 征企业所得税 。上述所称股息、红利等权益性投资收益，不包括连续持有居民企业公开 发行并上市流通的股票不足12个月取得的投资收益。 图片 3. 若我公司取得符合条件的居民企业之间的股息、红利等权益性投资收益，在企业 所得税汇算清缴时应当填报哪些附表？ 答： 根据《中华人民共和国企业所得税年度纳税申报表（A类，2017年版》，企业应 填写《符合条件的居民企业之间的股息、红利等权益性投 ...

Core Viewpoint - The article discusses the complexities of personal income tax annual reconciliation in China, emphasizing that the final tax outcome is influenced by various factors beyond just salary, including pre-paid taxes, special deductions, and income structure [3][4][12]. Group 1: Tax Reconciliation Scenarios - The outcome of the personal income tax annual reconciliation can result in either a tax refund or a tax payment, depending on whether the pre-paid tax amount is over or under the actual tax liability [4][5]. - Two individuals with the same salary may have different tax outcomes due to varying pre-paid tax amounts, which are determined by their respective employers [5][6]. Group 2: Special Deductions - The method of declaring special additional deductions can significantly affect the pre-paid tax amounts. There are two methods: "withholding agent declaration" and "self-declaration," leading to different tax calculations [6][7]. - Individuals with the same income but different special deductions can have different final tax liabilities due to the varying amounts they can deduct [8][9]. Group 3: Income Structure Complexity - The complexity of income sources, such as additional earnings from freelance work or multiple jobs, can lead to different tax outcomes even if salaries are the same [12]. - Changing jobs mid-year can complicate tax calculations, as the new employer may not have complete information about previous earnings, potentially leading to underpayment or overpayment of taxes [12]. Group 4: Year-End Bonus Taxation - The taxation method for year-end bonuses can vary, with options for "separate" or "combined" taxation, which can lead to different tax liabilities for individuals based on their chosen method [10][11]. Group 5: Tax Calculation Formula and Rates - The article provides a formula for calculating the tax refund or payment amount, which includes various deductions and applicable tax rates [13]. - A detailed tax rate table is included, outlining the applicable rates for different income brackets, which is essential for understanding potential tax liabilities [13].

欢迎扫描下方二维码关注： 来源四川税务 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。 流水等佐证资料来办税 服务大厅交给税务窗口, 并说明情况,税务干部 核实后会帮您进行手动 解除风险。 税务窗口 我们马上对照资料, 进行核实。 风险解决 您的业务已经处理好了, 不需要重复交税。对于小 规模纳税人, 虽然业务 量相对较小, 但同样应 当据实开具发票。 制作：成都税务 这是不是要交两 遍税啊? 有什么 补救方法吗? 990 真诚服务 用心倾听 12366纳税缴费服务热线 您别急!您先按本期 实际销售额如实申报 纳税。申报后,系统会 提示"票表比对异常"。 930 真诚服务 用心倾听" 12366纳税缴费服务热线 然后您带上合同、银行 ...

Core Viewpoint - The basic pension received after retirement is exempt from individual income tax, clarifying a misunderstanding that arose from a recent announcement [2][3][4]. Group 1: Tax Exemption on Basic Pension - Basic pensions, also known as retirement funds, are not subject to individual income tax as per the Personal Income Tax Law of the People's Republic of China [4]. - The Beijing Taxation Bureau confirmed that retirees do not need to pay individual income tax on their monthly pension [2][3]. Group 2: Distinction Between Personal Pension and Basic Pension - Personal pensions are different from basic pensions; they are a supplementary pension scheme supported by government policy, voluntary, and market-operated [5]. - Contributions to personal pensions can be deducted from income for tax purposes, and upon withdrawal, only a minimum tax rate of 3% applies [5][6]. - For example, if an individual contributes 12,000 yuan to a personal pension while being taxed at a 20% rate, they can enjoy a tax benefit of 2,400 yuan, paying only 3% tax upon withdrawal [6].

欢迎扫描下方二维码关注： 准予扣减的外购应税产品购进金额(数量)=外购原矿购进金额(数 量)×(本地区原矿适用税率÷本地区选矿产品适用税率) 量)×(本地区原矿适用税率÷本地区选矿产品适用税率) 不能按照上述方法计算扣减的，按照主管税务机关确定的其他合理方 法进行扣减。" 公司开采原油,用这些原油来加热、修井的,要交资源税吗？ 答： 根据《中华人民共和国资源税法》(中华人民共和国主席令第三 十三号)规定："第六条 有下列情形之一的，免征资源税：（一）开采原油 以及在油田范围内运输原油过程中用于加热的原油、天然气；"。 对用 于"修井"的原油未规定免税，应按规定计算缴纳资源税。 END 资源税的销售数量如何确定？ 答： 根据《财政部 税务总局关于资源税有关问题执行口径的公告》 （财政部 税务总局公告2020年第34号）规定："四、应税产品的销售数 量，包括纳税人开采或者生产应税产品的 实际销售数量和自用于应当缴纳 量，包括纳税人开采或者生产应税产品的 实际销售数量和自用于应当缴纳 资源税情形的应税产品数量 。" 外购与自采应税产品混合销售或者混合加工为应税产品的如何计 征资源税？ 答： 一、根据《财政部 税务总 ...

欢迎扫描下方二维码关注： 一、基本情况 （一）基本定义 水土保持补偿费是 对损坏水土保持设施和地貌植被、不能恢复原有水土保持功能的生产 建设单位和个人征收并主要用于水土流失预防治理的资金。 （二）历史沿革 日起，水土保持补偿费划转税务部门征收。 二、政策依据 （一）法律法规 1.《中华人民共和国水土保持法》； 2.《中华人民共和国水土保持法实施条例》。 （二）主要文件 1.《财政部 国家发展改革委 水利部 中国人民银行关于印发〈水土保持补偿费征收使用管 理办法〉的通知》（财综〔2014〕8号）； 1991年，中华人民共和国第七届全国人民代表大会常务委员会第二十次会议通过《中华 人民共和国水土保持法》，明确企业事业单位在建设和生产过程中必须采取水土保持措施， 对造成的水土流失负责治理。本单位无力治理的，由水利部门治理，治理费用由造成水土流 失的企业事业单位负担。 2010年12月25日，中华人民共和国第十一届全国人民代表大会常务委员会第十八次会议 对《中华人民共和国水土保持法》作了修订，其中第三十二条规定，开办生产建设项目或者 从事其他生产建设活动造成水土流失的，应当进行治理。在山区、丘陵区、风沙区以及水土 保 ...

Core Viewpoint - The article discusses the timing for obtaining valid tax deduction certificates for corporate expenses, emphasizing the importance of acquiring these certificates before the annual corporate income tax settlement period ends, specifically by May 31 of the following year [3][5]. Summary by Sections Tax Deduction Timing - Companies should obtain valid tax deduction certificates before the end of the corporate income tax settlement period, which is by May 31 of the following year [3][5]. - An example is provided where Company A incurs a service fee of 50,000 yuan in December 2024 and must obtain the appropriate invoice by May 31, 2025, to deduct this expense from their taxable income [3]. Policy Basis - The article references the "Management Measures for Tax Deduction Certificates" issued by the State Administration of Taxation, which outlines the requirement for companies to secure these certificates within the specified timeframe [5]. Related Links - The article includes links to additional resources on tax deduction topics, such as the differences between internal and external certificates, and the classification of revenue and capital expenditures [5].

Core Viewpoint - The article discusses the implementation of the "Tax Payment Credit Management Measures" starting from July 1, 2025, which includes evaluation indicators for common social security payment behaviors to encourage taxpayers to enhance their awareness of lawful and honest tax payment [3]. Summary by Sections Repair Methods - Two scenarios for credit repair are outlined: 1. If the dishonest behavior has been included in the tax credit evaluation results, the business entity can apply for credit repair before the annual evaluation of the next year by filling out the "Tax Payment Credit Repair Application Form" [5]. 2. If the dishonest behavior has not yet been included, there is no need for an application; the tax authority will update the results based on the correction of the dishonest behavior during the annual evaluation [5]. Common Deduction Behaviors and Credit Repair Timing - Common deduction behaviors and their corresponding credit repair points are detailed: - Failure to file tax returns on time results in a deduction of 5 points. - Correcting within 3 days earns +5 points. - Correcting between 3 to 30 days earns +5 points. - If the tax amount is less than 2000 yuan, correcting within 30 days earns +4 points; if more, it earns +3 points for correction within 90 days and +2 points after 90 days [6][8]. Example of Credit Repair Calculation - An example is provided for Company A, which had a social security payment due of 300,000 yuan with a deadline of August 15. Due to financial constraints, the company planned to make payments in four installments. The repair points for each installment are calculated based on the timing of the payments [7][9]. - The total repair points for Company A are calculated as follows: - Payment on August 18: 2.5 points - Payment on September 9: 0.8 points - Payment on October 23: 0.6 points - Payment on December 9: 0.2 points - Thus, the final score after deductions is 0.9 points [9]. Conclusion - The article emphasizes that compliant taxpayers will enjoy policy benefits, while those who are dishonest will face difficulties. It highlights the importance of lawful tax payment and compliance for sustainable business operations [10].