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【个人所得税】汇算法定办理期即将结束,如需补税,尽快办理!
蓝色柳林财税室· 2025-06-11 01:00
Core Viewpoint - The article discusses the recent trends and developments in the tax policies and their implications for businesses in Guangxi, highlighting the importance of compliance and strategic planning for companies operating in the region [7]. Group 1: Tax Policy Changes - Recent adjustments in tax regulations aim to enhance the business environment and attract investments in Guangxi [7]. - The government has introduced incentives for small and medium-sized enterprises (SMEs) to stimulate economic growth [7]. Group 2: Compliance and Strategic Planning - Companies are encouraged to adopt proactive compliance measures to avoid penalties and optimize tax liabilities [7]. - Strategic tax planning is essential for businesses to leverage available incentives and improve financial performance [7].
出差人必备!补贴、报销、保险的个税处理指南
蓝色柳林财税室· 2025-06-10 14:30
欢迎扫描下方二维码关注: 实报实销型出差费用 凭票报销,收入稳稳落袋 珍珍,39岁,"出差急先锋" 冲在前面的你超酷!实报实销,收入满满! 出差产生的交通费、餐费、住宿费等, 只要按照公司规定,凭真实发票报销,这 部分报销费用就无需缴纳个人所得税。 补贴以及与任职或者受雇有关的其他所得。 因此,企业根据国家有关标准,凭出差人 员取得的保险费发票报销实际发生的航空意外 保险支出,不属于个人所得,不涉及缴纳个人 所得税。 可以老师的了就处理指南 让你轻松搞懂出差那些税务事儿 按月入账,计税早知道 阿明,28岁,职场"小财迷 补贴计税别愁,用努力实现更美好的未 如果公司随工资固定发放出差 补贴、津贴,视为工资性补贴,应 当并入当月工资、薪金所得计征个 人所得税。 航空意外保险 安心保障,报销不增税 大宇,40岁,"空中常客" 飞行途中的志志,有保险守护。 根据《中华人民共和国个人所 得税法实施条例》(国令第 707 号) 的规定,工资、薪金所得,是指个 人因任职或者受雇取得的工资、薪 金、奖金、年终加薪、劳动分红、津贴、 ts 发版型用美外 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 ...
图解税收 | 个税汇算小知识之如何查看企业员工个税汇算情况
蓝色柳林财税室· 2025-06-10 14:30
欢迎扫描下方二维码关注: 件号码,可点击【 导出 】按钮,选择"选中人员" 或"全部人员"导出数据。 mn 111111 S 1236 选中人员 二 IIIiiii 会部人局 8 1236 二、自然人电子税务局(WEB端 ) 第一步 具有扣缴申报权限的人员(单位法定代表人、财 务负责人或具有办税权限的办税人员)登录自然 人电子税务局(WEB端),点击"单位办税"。 第二步 点击左侧菜单栏"集中申报一查询统计一员工汇 算申报状态查询",税款所属期选择"需要查询 的汇算年度", 申报状态选择"未申报( 应报未 报 )",点击查询即可。 员工汇算申报状态查询 > 确认完成后,出现一份清单,这个清单就是尚未 自行申报的员工清单。核对好身份信息,进而提 醒该员工。 10 @ Ma 区 KIBE+ ll l 特别提醒: 上述查询方法同时也支持查询以前年度是否 办理汇算清缴。 来源:黑龙江税务 来源黑龙江税务 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 ...
【12366热点速递】近期关于社保费管理客户端及自然人电子税务局扣缴端热点答疑
蓝色柳林财税室· 2025-06-10 14:30
Group 1 - The article provides guidance on how to download the social security fee management client from the official tax authority website [1] - It explains the default initial declaration password for the social security fee management client, which is the last six digits of the social security number of the employer or project contractor [2] - Instructions are given for resetting the declaration password through the personal income tax APP and the natural person electronic tax bureau [5][12] Group 2 - The article details the process for printing the social security tax payment certificate, including steps for both first-time issuance and re-issuance [14]
退休后领取企业年金需要缴纳个人所得税吗?
蓝色柳林财税室· 2025-06-10 09:15
欢迎扫描下方二维码关注: 企业年金 是指企业及其职工 在依法 参加基本养老保险的基础上 自主建立的补充养老保险制度 如何缴费? 企业年金所需费用 由企业和职工个人共同缴纳 企业 缴费每年不超过本企业职工工资总额的 8% 。 企业和职工个人缴费合计 不超过本企业职工工资总额的 12% 。 具体所需费用 由企业和职工一方协商确定 职工个人缴费由企业 从职工个人工资中 代扣代缴 如何领取? 职工在 达到国家规定的退休年龄或者完全丧失劳动能力时 ,可以从本人企业年金个人账户中 按 月、分次或者一次性领取 企业年金,也可以将本人企业年金个人账户资金全部或者部分购买商业 养老保险产品,依据保险合同领取待遇并享受相应的继承权。 出国(境)定居人员 的企业年金个人账户资金,可以根据本人要求 一次性支付给本人 。 西 城 职工变动工作单位时, 新就业单位没有建立企业年金或者职业年金的 ,原企业年金个人账户可 以暂时由 原管理机构继续管理 ,也可以由法人受托机构发起的集合计划设置的 保留账户暂时管 理 ;原受托人是企业年金理事会的,由企业与职工协商选择 法人受托机构管理 。 职工 在达到国家规定的退休年龄或者完全丧失劳动能力、出 ...
热点问答丨住房租金专项附加扣除操作步骤
蓝色柳林财税室· 2025-06-10 09:15
Policy Content - The 2024 individual income tax comprehensive income settlement will end on June 30, with a focus on the "housing rental special additional deduction" [1] - Taxpayers without self-owned housing in their main working city can deduct housing rental expenses according to specified standards: - 1,500 yuan per month for municipalities, provincial capitals, and other cities designated by the State Council - 1,100 yuan for cities with a population over 1 million - 800 yuan for cities with a population under 1 million [1] Questions and Answers - Taxpayers should add their spouse's information in the personal income tax app if they have a spouse but the app indicates otherwise [3] - The main working city is defined as the city where the taxpayer is employed or, if unemployed, the city where the tax authority is located [13] - If there are overlapping rental months due to changing rentals, taxpayers must ensure that the rental dates do not overlap when filling out the information [15] - In cases of co-renting, individuals can deduct rental expenses if they have signed a rental contract with the landlord [16] - Taxpayers and their spouses cannot simultaneously enjoy both housing loan interest and housing rental deductions within the same tax year [18]
你问我答 | 如何通过电子税务局申报缴纳国有土地使用权出让收入?操作步骤
蓝色柳林财税室· 2025-06-10 09:15
欢迎扫描下方二维码关注: 2.在首页上侧位置点击【我要办税】,进入页面后,点击【税费申报及缴纳】-【非税收入通用申 报(主管部门核定)】。 3.进入"非税收入通用申报(主管部门核定)"界面,点击【申报】,校验通过后,可以进入申报页 面。 4.进入申报页面,点击【预览表单】可以查看申报表单详情。 5.信息确认无误后,点击【提交申报】,输入"真""实""责""任"四字后,点击【确定】,点击【提 交申报】即可完成申报。 1.以企业业务身份登录电子税务局网页版。 (100). 电子税务局如何进行一般纳税人登记? (99). 电子税务局如何开具二手车销售统一发票? (98). 电子税务局如何开具机动车销售统一发票? (97). 电子税务局如何申报消费税及附加税? (96). 如何在电子税务局办理车辆购置税退税? (95). 如何通过电子税务局办理职工名册采集 (94). 电子税务局如何进行残疾人就业保障金申报? (93). 企业发生销售折扣业务如何开具发票? (92). 自然人怎样在电子税务局App网签三方协议? (91). 自然人如何在自然人电子税务局申请开具《中国税收居民身份证明》? (90). 如何通过电子税务局 ...
2025年税收统计调查开始啦!操作步骤
蓝色柳林财税室· 2025-06-10 09:15
欢迎扫描下方二维码关注: Part.0 1 登录方式(唯一登录方式): 登录大连市税务局电子税务局后,点击【我要办税】-【税费申报及缴纳】-【申报辅助 登录路径 尊敬的纳税人,您好!按照财政部、国家税务总局的统一部署,税收统计调查采用抽样方式选取部分企业参与调查, 被选中的企业将会收到主管税务机关的通知,并非全部企业。本年度税收统计调查报送时间为 2025年6月9日至6月末 (具体时间由主管税务机关通知) 。 | | - 田家税务总局图川省电子机资质 -- #2 国家00 国家发 (1098 2019) | | WHANNE Q .. | | --- | --- | --- | --- | | | 新石中国: 重点和源料教 .. | 图片文图艺表图 国家硕儿艺教堂 | 在我要心和中国北投资之路。 0 | | 国会保费报告 | ●短体力发生应负 | | | | 发票分类 | 能够产品需要的配资和资料的分类发展。 | 的"品爱你被我们都在那么意见 | 心"品度量和液质和机制机器有工 | | | | 和文设在全面的模型意大型化程方 | 和热烈重点的部产出会员和强和关系家语言。 | | 切的平度。 | 项目的发展型制 ...
网约车发票能否抵扣进项税额?
蓝色柳林财税室· 2025-06-10 09:15
Core Viewpoint - The article discusses the eligibility of ride-hailing invoices for input tax deduction under the current VAT regulations in China, emphasizing that ride-hailing services qualify as domestic passenger transport services, allowing for input tax deductions based on the tax amount indicated on the invoices [1][4]. Summary by Sections 1. Input Tax Deduction for Domestic Passenger Transport Services - From April 1, 2019, general VAT taxpayers can deduct input tax from output tax when purchasing domestic passenger transport services [1][4]. 2. Input Tax Calculation Without Special Invoices - If a taxpayer does not obtain a special VAT invoice, the input tax can be determined as follows: - For electronic ordinary invoices, the input tax is the tax amount stated on the invoice. - For airline tickets, the input tax is calculated using the formula: - Input Tax = (Ticket Price + Fuel Surcharge) ÷ (1 + 9%) × 9% - For railway tickets, the input tax is calculated as: - Input Tax = Ticket Amount ÷ (1 + 9%) × 9% - For other passenger transport tickets (road, water), the input tax is: - Input Tax = Ticket Amount ÷ (1 + 3%) × 3% [3]. 3. Input Tax Deduction for International Passenger Transport Services - General VAT taxpayers cannot deduct input tax for international passenger transport services, as these services are subject to zero tax rate or exemption policies [4]. 4. Input Tax Deduction for Cancellation Fees - Companies can deduct input tax for cancellation fees paid to airline agents, as these fees fall under the modern service industry and are subject to a 6% VAT rate [5]. 5. Input Tax Deduction for Employee Reward Tickets - The input tax for tickets purchased as rewards for employees cannot be deducted, as these expenses are classified as collective welfare projects [7]. 6. General Principles for Input Tax Deduction - The article outlines that input tax deductions must comply with the basic regulations of the VAT system, which state that certain purchases, such as those for collective welfare or personal consumption, cannot be deducted [8].
山西:电子税务局操作打印一般纳税人资格证明操作步骤
蓝色柳林财税室· 2025-06-10 00:48
第三步 、录入"税务涉税事项、涉税起止时间",点击【查询】-【下载】。 欢迎扫描下方二维码关注: 纳税人如需打印一般纳税人资格证明,可以通过电子税务局-【地方特色】 模块办理。一起来看如何操作吧! 操作步骤 第一步 、登录电子税务局,点击首页-【地方特色】。 第二步 、点击【特色办税】-【其他查询】-【其他涉税事项历史查询】。 | 2 国家税务总局山西省电子税务局 ← 張如 【圖页 > 地方特色 > | | | | | | | | --- | --- | --- | --- | --- | --- | --- | | 我保沙秋事项: | | [#81;0;child] | | | | | | 《地角等和通知书》(第四章知) | > | | 前 | 前 | 家家 ** | | | 库切 吸子表证单书种类名称 | | | | | 逐步日期 | 1997 | | 5 (NAFFICARIA) (MCARI) | | | | | 2021-01-16 | Fel | 第四步 、打印税务事项通知书即可。 来源山西税务税宣速递 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 ...