【12366问答】关于纳税人日常用票中的热点问答

Key Points Summary Core Viewpoint - The article addresses common questions related to tax deductions and invoice management for businesses, providing clarity on the rules and procedures for VAT deductions and personal income tax calculations. Group 1: VAT Deductions - From March 1, 2020, VAT general taxpayers can deduct VAT on invoices issued from January 1, 2017, without the need for certification, verification, or declaration deadlines [1] - Companies cannot deduct input VAT for expenses related to employee rewards, such as purchasing tickets for collective welfare projects [2] Group 2: Invoice Management - Businesses and individual entrepreneurs can query and download electronic invoice information through their tax digital accounts, while individuals can use the personal income tax app to access their invoices [4] - When issuing invoices to individuals, the issuer must select the option to issue to a natural person and input the individual's taxpayer identification number for the invoice to be visible in their personal tax app [6] - The electronic invoice service platform allows for the copying of previously issued invoices to streamline the invoicing process [8] Group 3: Personal Income Tax on Pension - Retired employees receiving enterprise annuities are taxed separately from their comprehensive income, with specific calculations based on the frequency of withdrawals [18] - For quarterly withdrawals, the average monthly amount is calculated, and the applicable tax rate is determined based on the monthly tax rate table [20] - There is no need for annual reconciliation for enterprise annuities taxed separately under the current regulations [21]