欢迎扫描下方二维码关注： 预扣预缴个人所得税。 如何计算实习生"劳 < 间题三 务报酬所得"呢? 解(答) · 有两种计算方式,一种是按照累计预扣法 计算,另一种是按次或者按月计算。 1、按照累计预扣法计算预缴税款 吕 根据《国家税务总局关于完善调整部分 纳税人个人所得税预扣预缴方法的公告》 (国家税务总局公告2020年第13号) 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,扣缴义务人在预扣预缴 个人所得税时,可选择按照累计预扣法计算 并预扣预缴税款。 劳务报酬所得应预扣预缴税额= (累计 收入额-累计减除费用)×预扣率-速算扣除 数-累计减免税额-累计已预扣预缴税额 吕其中,累计减除费用按 照5000元/月乘以纳税人当 年截至本月在本单位的任职 受雇月份计算。 注意!)实习生需提供学生证等佐证资料。 预扣率和速算扣除数具体详见下表: (居民个人工资、薪金所得预扣缴适用) 级数 累计预扣预缴应纳税所得额 預扣率 (%) 速算扣除数 不超过 36000 元的 超过 36000 元至 144000 元的部分 10 2520 o 20 16920 3 超过 144000元至 300000元的部分 ...

Core Viewpoint - The article discusses the tax deduction policies for corporate and individual donations to public welfare and charitable activities, outlining the conditions and procedures for claiming these deductions. Corporate Income Tax - Donations made by companies to public welfare organizations or government entities for charitable activities can be deducted from taxable income up to 12% of the annual profit. Amounts exceeding this limit can be carried forward for three years [1]. - Donations must be made through recognized public welfare organizations or government departments, and must comply with the legal definitions of charitable activities as per Chinese law [1]. - Companies must retain official donation receipts issued by the receiving organizations for tax deduction purposes [2]. - Monetary donations are recognized at the actual amount donated, while non-monetary donations are valued at fair market value [2]. - From January 1, 2019, to December 31, 2025, donations made for poverty alleviation in designated areas can be fully deducted from taxable income [2]. Individual Income Tax - Individuals can deduct donations to charitable causes from their taxable income, with the deductible amount not exceeding 30% of their declared taxable income [2]. - Donations of monetary assets are recognized at the actual donation amount, while donations of property are valued at the original cost [2]. - Individuals must retain donation receipts for five years and can use bank payment vouchers temporarily if official receipts are not available [3]. Documentation and Procedures - Both companies and individuals must keep relevant documentation, including donation receipts, for tax deduction claims [3]. - For collective donations organized by companies, a summary receipt can be used for tax deductions [3]. - Individuals must submit a detailed donation deduction form when filing their taxes [3].

Group 1 - The article emphasizes the deadline for self-declaring vehicle and vessel tax, which is December 31, 2025, urging taxpayers to pay their dues before this date [3][6]. - Taxpayers who own or manage vehicles and vessels as defined by the Vehicle and Vessel Tax Law are required to self-declare and pay the tax [5][6]. - The tax obligation arises in the month ownership or management rights are acquired, and the tax year runs from January 1 to December 31 [5][6]. Group 2 - The article outlines the online declaration process through the national electronic tax bureau, including steps for both individuals and businesses to log in and submit their tax information [10][12]. - It details the necessary information required for tax source collection, including vehicle and vessel specifics such as license plate number, identification codes, and other relevant data [10][11]. - The final step involves selecting unreported tax sources, submitting the declaration, and making the payment [12].

Group 1 - The article discusses the management measures for tax deductions related to bad debts as per the announcement by the State Administration of Taxation [2] - It outlines the necessary evidence required for confirming bad debt losses, including contracts, court rulings, and proof of business closure [2] - Specific conditions under which bad debts can be recognized are detailed, such as bankruptcy, litigation, and natural disasters [2] Group 2 - The article mentions the process for taxpayers to deduct input tax from domestic passenger transport services, requiring the use of VAT special invoices [8] - It specifies that electronic invoices for railway and airline tickets must be reported in the VAT declaration form under designated sections [9][10] - The article emphasizes the importance of correctly filling out the VAT declaration form to reflect the allowable deductions for transportation services [10]

Core Viewpoint - The article provides a comprehensive guide on the process of deducting agricultural product invoices, detailing the types of invoices eligible for deduction and the necessary steps for compliance [2][3][4]. Summary by Sections Invoice Types and Deduction Eligibility - Agricultural product invoices can be categorized into those that require no prior processing for deduction and those that need to be processed first. The types that do not require processing include: - Agricultural purchase invoices - Self-produced agricultural product sales invoices issued by the electronic invoice service platform - 9% agricultural product special invoices obtained from general taxpayers - Customs payment receipts - Agricultural invoices issued by tax authorities [2][3]. Processing Required for Certain Invoices - Invoices that require processing before deduction include: - Agricultural invoices issued by tax authorities - General VAT invoices for self-produced agricultural products - 3% agricultural product special invoices purchased from small-scale taxpayers - For these invoices, users must first complete a supplementary entry before proceeding with the deduction [4][3]. Step-by-Step Deduction Process - The article outlines a detailed step-by-step process for users to follow when entering the electronic tax bureau to confirm invoice usage and perform deduction checks. Key steps include: 1. Logging into the electronic tax bureau and navigating to the "Invoice Business" section. 2. Selecting the appropriate invoice type and confirming the deduction status. 3. Submitting the selected invoices for deduction after verifying the data [3][4]. Special Cases and Notifications - If users have invoices that require processing, a notification will prompt them to proceed with the necessary steps before they can complete the deduction check. This includes entering invoice details for those issued by tax authorities [4].

欢迎扫描下方二维码关注： 来源：北京税务 增值税法 系列宣传 纳税义务发生时间 根据《中华人民共和国增值税法》第五章第二十八条 增值税 纳税义务发生时间 ，按照下列规定确定 ： （一） 发生应税交易，纳税义务发生时间为收讫销售款项或者取得销售款项索取凭据的当日；先开具发票的，为开 具发票的当日 。 （二） 发生 视同应税交易 ，纳税义务发生时间为完成视同应税交易的当日 。 （三） 进口货物，纳税义务发生时间为货物报关进口的当日 。 增值税扣缴义务发生时间为纳税人增值税纳税义务发生的当日 。 来源 北京税务 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。 文母和子艾共同购房, 房屋产权证 贷款合同均登记为艾母和子女， 作 出用。 房贷款利息专项附加扣除如何享受? 艾雷 舞局购买 H 貸房屋 子文 不能既由父母扣除,又由子女扣除,应 该由主贷款人扣除。 我用贷款买了一 真房, 田子工作需 支持以房屋校 ...

Core Viewpoint - The article discusses the tax regulations and benefits for individual industrial and commercial households in China, particularly focusing on employee salary deductions and VAT preferential policies for small-scale taxpayers [6][7][9]. Group 1: Employee Salary Regulations - According to the Individual Income Tax Deduction Management Measures, the salary paid to employees can be deducted before tax, while the salary of the owner cannot be deducted [6][7]. - It is emphasized that the regulations for owners and employees differ significantly, highlighting the importance of understanding these distinctions [8]. Group 2: VAT Preferential Policies - From January 1, 2023, to December 31, 2027, small-scale taxpayers with monthly sales not exceeding 100,000 yuan (or quarterly sales not exceeding 300,000 yuan) are exempt from VAT [10]. - Additionally, small-scale taxpayers can apply a reduced VAT rate of 1% on taxable sales that would normally be taxed at 3% during the same period [11].

Group 1 - The article provides guidance on how to reset passwords and change mobile numbers for the individual income tax app, emphasizing the importance of account security [3][4][5] - It outlines different scenarios for changing mobile numbers, including when the device is unchanged, when only the mobile number is changed, and when both the device and number are changed [4][5] - The process for verifying identity through a bank card is detailed, indicating that the pre-registered mobile number must match the new number being bound [4][5] Group 2 - The article includes a reminder about the non-official nature of the platform, stating that the content is for educational purposes and not actual tax standards [9] - It mentions a tax service hotline for inquiries related to tax deductions for children's education, specifically for students transitioning from undergraduate to graduate studies [11][12] - The article clarifies that companies cannot retroactively apply tax deductions for equipment purchased in a previous year if they did not choose to do so at the time of purchase [13][14]

欢迎扫描下方二维码关注： | 分或者纳入负面信用记录(第一 、二项情形除 | | --- | | 外); | | 2 情节较重或者逾期不改正的,由主管税务机 | | 关列为重点监管对象,扣减信用积分、降低信 | | 用等级或者纳入负面信用记录(第一、二项情 | | 形除外),向委托人及委托人所在地主管税务 | | 机关进行风险提示; | | 3 情节严重的,由主管税务机关列为涉税服务 | | 失信主体予以公告,向委托人及委托人所在地 | | 主管税务机关进行风险提示,所代理的涉税业 | | 务应当由其与委托人共同到税务机关现场办 | | 理: | | ) 使用税务师事务所名称未办理行政登记 | | 的: | | = ) 提供涉税专业服务但未按规定报送涉税 | | 专业服务机构及涉税服务人员基本信息 | | 的; | | 未按规定报送涉税专业服务业务委托协 | | 议、业务信息的; | | (四) 报送的基本信息、业务委托协议及业务 | | 信息与实际不符的; | | (五)) 妨害税务机关依照本办法履行职责的; | | (六) 未以涉税服务人员身份,而以委托方办 | | 税人员身份办理业务,或者存在其他不 | ...

Core Viewpoint - The electronic social security card is the online version of the physical social security card, corresponding to it and sharing the same functions [2]. Group 1: Eligibility and Application - Holders must have already received a physical social security card that is not canceled to apply for the electronic version [2][6]. - The electronic social security card can be applied for through various platforms, including the electronic social security card APP, WeChat mini-program, Alipay mini-program, and other government service platforms [2]. - Since 2021, individuals applying for the third generation of physical social security cards can simultaneously apply for the electronic version [4]. Group 2: Features and Services - The electronic social security card includes a family service feature, allowing users to apply for cards for children and elderly family members [5]. - Users can retrieve or reset their passwords through the electronic social security card APP [9]. Group 3: Usage Conditions - It is not possible to only obtain the electronic social security card without having the physical card [6]. - If the physical card is canceled, the electronic card will also become unusable for security reasons [6]. - The expiration of the physical card does not affect the usability of the electronic card [6].