欢迎扫描下方二维码关注： 预 缴 企 业 所 得 税 时 职 工 薪 酬 这 两 项 怎 么 填 ？ 一、企业所得税预缴申报表附报"优惠及附报事项"里的"职工薪酬"有两个填报项目，应该怎么填？ 答： 填报纳税人会计核算计入成本费用的职工薪酬。包括工资薪金支出、职工福利费支出、职工教育经费支出、工会经 费支出、各类基本社会保障性缴款、住房公积金、补充养老保险、补充医疗保险等累计金额。 "职工薪酬-已计入成本费用的职工薪酬" "职工薪酬-实际支付给职工的应付职工薪酬" 填报纳税人"应付职工薪酬"会计科目下工资薪金借方发生额累计金额。 二、申报第四季度企业所得税的时候，这两个项目是填1-12月的累计数据，还是只填第四季度这三个月的本期发生数据？ 答： 需填写 1-12 月的累计数据。 延 伸 问 答 问：年终奖、离职补偿金是否需要计入？ 答： 年终奖需要计入到"已计入成本费用的职工薪酬"，如果发放需要计入到"实际支付给职工的应付职工薪酬"。 离职补偿金需要计入 到"已计入成本费用的职工薪酬"，不属于工资不需要计入到"实际支付给职工的应付职工薪酬"。 政策依据： 《国家税务总局关于优化企业所得税预缴纳税申报有关事项的 ...

Group 1 - The article discusses the management interface for tax-related service agreements, highlighting the ability to modify or add agreements within the system [2] - It outlines the steps for adding a new service project related to tax matters, specifically focusing on invoice services and granting permissions for electronic invoice platforms [2] - The article emphasizes the importance of confirming the accuracy of the information before submission in the tax service management system [2] Group 2 - The article clarifies that individuals who pay off their housing loans early are not eligible to continue enjoying the special additional deduction for housing loan interest [8] - It details the calculation period for the housing loan interest deduction, which lasts from the month the loan repayment begins until the loan is fully repaid, with a maximum duration of 240 months [8] - Instructions are provided for modifying the actual loan term in the personal income tax app to reflect the early repayment of the loan, which will automatically change the validity period of the deduction [8]

Group 1 - The article provides a detailed guide on how to issue electronic invoices for train tickets purchased through the railway 12306 platform, including steps for both passengers and purchasers [3][4]. - It outlines the process of obtaining a "QR Code Invoice" by first applying for it at the ticket window or automatic ticket machine using valid identification [3]. - The article emphasizes the need for identity verification through the railway 12306 App to complete the invoice issuance process [3][4]. Group 2 - The article mentions that if the ticket purchaser is different from the passenger, the purchaser must provide the passenger's identification or order number for verification [3]. - It details the steps for completing the necessary information and verifying identity to successfully issue the electronic invoice [4]. - The article also includes a reminder for users to contact railway 12306 customer service in case of any issues during the invoice issuance process [4]. Group 3 - The article includes a section on housing loan early repayment, stating that individuals cannot continue to enjoy the housing loan interest special deduction after early repayment [10]. - It explains the calculation period for the deduction, which lasts from the month the loan repayment starts until the loan is fully repaid, with a maximum duration of 240 months [10]. - The article provides instructions on how to modify the actual loan term in the personal income tax APP to reflect the early repayment [10].

Group 1 - The article provides a step-by-step guide on how to modify housing loan interest deduction information through the Personal Income Tax APP after early repayment of a housing loan [6][10][11] - Users are instructed to log into the Personal Income Tax APP, navigate to the "Special Additional Deductions" section, and select "Housing Loan Interest" to confirm the deduction year [6][8] - The process includes modifying loan information, confirming details, and uploading necessary documentation to ensure accurate tax deductions [10][11][12] Group 2 - The article emphasizes the importance of updating the loan term in the system to reflect the actual repayment date if the loan is paid off early [10][11] - It outlines the need for users to provide proof of loan repayment and other relevant information to complete the modification process [10][11] - The article also mentions the availability of online assistance through the electronic tax bureau for users who may need help with the process [30][31][32]

Group 1 - The article discusses the process of handling personal income tax, specifically focusing on the special additional deductions available for taxpayers [10][13][16] - It outlines the steps for taxpayers to log into the personal income tax app and navigate to the special additional deductions section [10][12] - The article emphasizes the importance of accurately entering loan information for housing loan interest deductions, including the ability to modify previously submitted information [15][16] Group 2 - The article provides detailed instructions on how to select the deduction year and confirm the housing loan interest deduction [13][14] - It highlights the option for taxpayers to upload relevant documents as proof when modifying loan information [16] - The article mentions the necessity of ensuring that all information is correct before finalizing any modifications to the tax deductions [16]

Core Viewpoint - The article discusses the "Entrepreneur Guarantee Loan," which is designed to support individual entrepreneurs and small micro-enterprises by providing guaranteed loans with interest subsidies from the government [2]. Group 1: Conditions for Small Micro-Enterprises - Small micro-enterprises must meet three conditions to apply for the Entrepreneur Guarantee Loan: 1. They must fall under the current classification standards for small and micro enterprises [4]. 2. They must have hired new employees who meet the loan application criteria, reaching at least 10% of the current workforce within the past year (5% for enterprises with over 100 employees) and sign contracts for over one year [4]. 3. They must have no record of wage arrears or unpaid social insurance contributions [4]. Group 2: Loan Amount and Terms - The maximum amount for the Entrepreneur Guarantee Loan is capped at 4 million yuan, with a loan term not exceeding 2 years [6]. - The government provides a 50% interest subsidy on the actual loan interest rate [6]. - Small micro-enterprises that demonstrate strong repayment behavior, employment generation capacity, and good entrepreneurial projects can apply for continued loan and subsidy support after the initial loan term, with a maximum of three applications allowed [6]. Group 3: Application Process - Individuals or small micro-enterprises seeking the Entrepreneur Guarantee Loan must first apply for qualification review through the local human resources and social security department [8]. - After passing the qualification review, they should submit a guarantee application to the local Entrepreneur Guarantee Loan Fund management institution or government financing guarantee institution, and a loan application to the bank [9]. - The process has been streamlined through the use of information technology, significantly reducing the need for offline document submission and improving efficiency [9].

Core Viewpoint - The article emphasizes the importance of compliance in financial reporting and tax obligations for companies to avoid legal risks and maintain a good reputation in the market [3][5]. Group 1: Compliance and Reporting - Companies must report all bank accounts, including any changes or new accounts, within the stipulated time to ensure transparency and avoid audit risks [3]. - The company is committed to operating in compliance with regulations, which has led to an improved market reputation and an influx of orders [3]. Group 2: Invoice Management - A client requested an invoice for 300,000 instead of the actual order value of 200,000, highlighting the risks associated with issuing false invoices [3]. - The company refused to issue a false invoice, emphasizing the importance of tax safety and long-term cooperation with clients [3]. - There is a discussion about delaying invoice issuance to the next quarter to retain tax benefits, but the company insists on adhering to tax obligations as soon as payment is received [5]. Group 3: Tax Services and Risks - The company considered hiring a professional agency for accounting and tax services but rejected the idea of binding an external agent as the company's tax representative due to the associated risks of tax violations [5]. - The article warns against the common practice of using intermediaries for tax reporting, which can lead to serious compliance issues [5].

Group 1 - The article provides a step-by-step guide for businesses to log into the electronic tax bureau and apply for tax reductions [2][3][4] - After logging in, businesses must navigate to the tax reduction approval section and select relevant options based on their actual circumstances [4][5] - The system will automatically generate required supplementary documents based on the selected tax reduction items, which must be uploaded for submission [5][6] Group 2 - Once the application is submitted, the system confirms the successful submission of the tax reduction approval request [7][8] - Businesses can check the approval status and progress through the tax service progress and result information inquiry module [9]

Group 1 - The article discusses the tax policies applicable to foreign investors in China, particularly focusing on the reinvestment of profits and the associated tax credits [4][5][6]. - It highlights that foreign investors can reinvest profits in domestic enterprises, which must be in industries listed in the "Encouraged Foreign Investment Industry Catalog" [6][7]. - The reinvestment must be held for at least 5 years (60 months) to qualify for tax benefits [6][7]. Group 2 - The article outlines the necessary documentation for foreign investors to enjoy tax credit policies, including the "Foreign Investor Reinvestment Tax Credit Information Report" and the "Profit Reinvestment Situation Report" [8][9]. - It specifies that if the profits are distributed in cash, they must be directly transferred to the investment enterprise's account without any prior circulation [7][8]. - Non-cash forms of payment must also be directly transferred from the profit distribution enterprise to the investment enterprise, ensuring no temporary holding by other entities [8]. Group 3 - A special reminder indicates that the tax credit policy will be effective from January 1, 2025, to 2028 [9]. - The article emphasizes that if invoices fall under non-deductible circumstances, they must be processed accordingly to avoid tax risks [16][17]. - It also mentions that tax credits cannot be claimed for personal consumption or collective welfare expenses, even if invoices are obtained [16][17].

Group 1 - The article discusses the conditions under which taxpayers can utilize the automatic monitoring method for environmental protection tax, emphasizing the need for installed monitoring equipment, data compliance, and information matching [3] - It outlines the procedure for modifying existing tax source information, indicating that changes to emission point details require termination of the current tax source and re-collection of updated information [3] - The article addresses issues related to industry classification in tax source collection, providing guidance for taxpayers who cannot find their corresponding industry in the dropdown menu [3] Group 2 - It clarifies the conditions under which accommodation expenses incurred by employees on business trips can be deducted as input tax, stating that such expenses are considered reasonable business-related costs [9] - The article specifies scenarios where accommodation expenses are non-deductible, such as expenses related to collective welfare or personal consumption, even if a VAT special invoice is obtained [10] - It emphasizes the importance of handling input tax adjustments during subsequent tax declarations if invoices fall under non-deductible categories, to mitigate tax risks [11]