欢迎扫描下方二维码关注： 我公司想更正2024年度个人所得税代扣代缴申报，请问如何操作？ 您好，往期个人所得税代扣代缴申报的更正，您可以根据个税申报情况选择登录【自然人电子税务局（扣 缴端、网页版）】，或前往办税服务厅办理。具体内容请看下文↓ 自然人电子税务局（扣缴端）操作流程 01 第一步 登录【自然人电子税务局（扣缴端）】，选择需要更正的"税款所属月份"，点击【综合所得申报】，进入申报界面。 02 第二步 点击【申报表报送】，查看当前月份的申报状态，当申报状态为"申报成功"，方可进行更正申报，点击【更正申报】启动更 正申报。（申报期内未扣款或税款为0的，可直接作废重报，无需更正） 03 第三步 如您已对更正月份后面的税款所属期进行了综合所得申报，本期更正申报成功后，需对后面所属期进行逐月更正， 否则将影响后面所属期申报表的算税和报送功能 。 Ti p s 自然人电子税务局（网页版） 操作流程 点击【收入及减除填写】选择需要修改的所得项目，点击【填写】进入界面，对需要更正的错误信息进行调整。 04 第四步 完成申报表本期数据的更正后，点击【税款计算】，重新计算更正后的应补（退）税额。 05 第五步 如在【收 ...

Core Viewpoint - The article discusses the tax reduction policy for small-scale taxpayers, small and micro enterprises, and individual businesses in China, specifically focusing on the "Six Taxes and Two Fees" reduction from January 1, 2023, to December 31, 2027, and outlines the eligibility criteria and procedures for claiming these benefits [2][3]. Summary by Sections Eligibility Criteria for "Six Taxes and Two Fees" Reduction - Small and micro enterprises must meet three conditions to qualify for the tax reduction: annual taxable income not exceeding 3 million yuan, number of employees not exceeding 300, and total assets not exceeding 50 million yuan [2]. Tax Reduction Period for Small Micro Enterprises - The tax reduction applies to small and micro enterprises that are registered as general VAT taxpayers and meet the specified conditions. The reduction period is from July 1 of the year following the annual tax settlement to June 30 of the subsequent year [3]. New Enterprises and Tax Reduction Eligibility - Newly established enterprises that have not yet completed their first tax settlement can still apply for the "Six Taxes and Two Fees" reduction if they meet the specified conditions regarding employee count and total assets [5]. Correction of Tax Payments - Newly established enterprises that have already paid the "Six Taxes and Two Fees" before their first tax settlement do not need to correct their payments based on the settlement results [6]. Transition from Small-Scale to General Taxpayer - Enterprises transitioning from small-scale VAT taxpayers to general VAT taxpayers will no longer be eligible for the "Six Taxes and Two Fees" reduction from the effective date of their general taxpayer registration [7]. Handling Late Tax Reduction Claims - Taxpayers who meet the conditions but fail to claim the reduction in a timely manner can apply to offset future tax liabilities or request refunds [8]. Late Submission of Tax Claims - Taxpayers who submit their claims late can still apply for the "Six Taxes and Two Fees" reduction for tax periods within the specified range, provided they meet the eligibility criteria [9].

Group 1 - The article discusses the tax deductibility of reasonable wage and salary expenses incurred by enterprises [3][4] - Reasonable wages and salaries include all forms of cash or non-cash compensation paid to employees, such as basic salary, bonuses, allowances, and overtime pay [4][5] - The criteria for confirming the reasonableness of wage and salary expenses include adherence to established compensation systems, alignment with industry standards, and compliance with tax obligations [7][8] Group 2 - Welfare subsidies that are part of the employee compensation system and paid alongside wages can be deducted as wage expenses if they meet specific regulatory criteria [7][8] - Expenditures related to external labor dispatching can be categorized into two types for tax deduction purposes: payments made directly to labor dispatch companies and payments made directly to employees [9] - The article outlines the conditions under which enterprises can deduct social insurance and housing fund contributions, including basic and supplementary insurance payments [18][21] Group 3 - Interest expenses incurred by enterprises in their business operations, such as borrowing from financial institutions, are generally deductible under certain conditions [28] - The article specifies that interest paid to related parties must comply with tax regulations to qualify for deductions [28] - The document references various policy guidelines and regulations that govern the deductibility of these expenses [14][24]

Core Viewpoint - The article discusses the importance of accurately distinguishing between taxable and exempt sales when filing VAT returns to avoid tax risks and ensure compliance with tax regulations [8][9]. Group 1: VAT Filing and Exemptions - Companies must accurately report taxable sales and exempt sales to benefit from tax exemptions, such as those applicable to agricultural producers [9]. - For small-scale taxpayers, if quarterly sales are below 300,000 yuan, they qualify for small micro-enterprise tax exemptions and should report in the designated section [11]. Group 2: Invoice Verification and Services - The article highlights the functionality of the invoice verification feature available through the electronic tax bureau app, which allows users to check the authenticity of invoices [3]. - Various services related to invoice management, such as issuing red and blue invoices, are available to assist businesses in their tax compliance [3].

Group 1 - The article discusses the differences in personal income tax withholding for new graduates and interns compared to other employees [2][3] - For residents who first receive salary income within a tax year, the withholding tax can be calculated using a deduction of 5000 yuan per month multiplied by the number of months worked in that year [3] - A practical example is provided where an individual named Xiao An, who graduated in June 2025 and started working in July, benefits from this tax deduction when calculating their income tax [3] Group 2 - Interns who are full-time students and receive remuneration during their internship can also benefit from tax deductions, calculated using the cumulative withholding method [4] - The formula for calculating the withholding tax for interns includes cumulative income, cumulative deductions, and applicable tax rates, with a similar deduction of 5000 yuan per month [4] - An example is given of Xiao Cai, a student who earned 5000 yuan in July during an internship, where no tax is due after applying the deduction [4][5]

Core Viewpoint - The article provides a comprehensive guide on the payment and declaration process for vehicle and vessel tax, emphasizing the methods of collection, declaration, and payment through various channels [2][3]. Group 1: Collection and Payment Methods - Vehicle tax is commonly collected by insurance companies during the purchase of vehicle insurance, with specific invoice information provided [3]. - Vessel tax can be collected by maritime authorities through delegated collection, with relevant payment documentation available [3]. - Taxpayers can also opt for self-declaration and payment through the electronic tax bureau, with specific guidelines outlined for each method [3]. Group 2: Functional Pathways for Tax Declaration - Taxpayers can navigate the electronic tax bureau by selecting options such as "Tax Declaration and Payment" and "Property and Behavior Tax Source Collection and Combined Declaration" [4]. - There are reminders for taxpayers regarding the current period's declaration requirements [4]. - Both corporate and individual taxpayers can search for tax declaration options using keywords related to vehicle tax [4]. Group 3: Steps for Tax Source Collection - Taxpayers must first collect tax source information, with the option to skip this step if information is already available [6]. - The process involves adding a new tax type for vehicle tax and confirming the selection [7]. - Successful collection of vehicle tax sources can be viewed in the tax source details section, with options to modify or delete unsubmitted information [12]. Group 4: Tax Declaration Methods - There are two methods for tax declaration: confirmation-based declaration and form-filling declaration [12]. - In the confirmation-based method, all applicable tax types are automatically presented for selection [12]. - The form-filling method allows taxpayers to manually enter tax information before submission [12].

Group 1 - The article discusses the process of filling out tax exemption or reduction data in the individual electronic tax bureau system [1][5][11] - It highlights the automatic status updates in the system after data entry, indicating whether the information is complete or needs further input [5][9] - The article provides instructions for selecting the appropriate exemption or reduction categories and entering the corresponding amounts [11][12] Group 2 - It mentions the option to export data for multiple individuals to facilitate bulk entry of tax exemption or reduction information [12] - The article outlines the steps for individuals to dissociate from a company in the electronic tax bureau if they are incorrectly listed as tax-related personnel [20][22][24] - It emphasizes the importance of following the correct procedures to ensure accurate tax reporting and compliance [20][22]

Group 1 - The article discusses the "Six Taxes and Two Fees" reduction policy, which provides tax relief for small and micro enterprises and newly established companies during specific periods [3][4][5] - Newly established enterprises registered as general taxpayers can apply for the "Six Taxes and Two Fees" reduction if they meet certain criteria, including having fewer than 300 employees and total assets not exceeding 50 million yuan [4][7] - Enterprises that have already paid the "Six Taxes and Two Fees" before their first tax settlement do not need to make corrections based on the settlement results [5][8] Group 2 - The article outlines that enterprises transitioning from small-scale to general taxpayer status will no longer be eligible for the "Six Taxes and Two Fees" reduction policy as small-scale taxpayers [6][7] - If a taxpayer fails to timely apply for the reduction, they can request to offset future tax payments or apply for a refund [9][10] - The eligibility for the "Six Taxes and Two Fees" reduction remains valid from January 1, 2019, to December 31, 2027, for qualifying taxpayers [10] Group 3 - The article also addresses tax deductions for newly purchased equipment, allowing for one-time deductions for assets valued under 5 million yuan, while assets over this threshold will follow standard depreciation rules [22][30] - The timing of the tax deduction is crucial, with specific guidelines on when to recognize the purchase for tax purposes [30][32] - Companies can choose to adopt the one-time tax deduction policy, but once chosen, it cannot be changed in subsequent years [33]

Core Viewpoint - The article discusses the tax relief policies for small and micro enterprises in China, particularly focusing on the "Six Taxes and Two Fees" reduction and exemption measures that are effective from January 1, 2023, to December 31, 2027 [11]. Group 1: Tax Relief Policies - From January 1, 2023, to December 31, 2027, small-scale VAT taxpayers, small micro-profit enterprises, and individual businesses will have their resource tax (excluding water resource tax), urban maintenance and construction tax, property tax, urban land use tax, stamp tax (excluding securities transaction stamp tax), arable land occupation tax, education fee surcharge, and local education surcharge halved [11]. - The eligibility for the "Six Taxes and Two Fees" reduction policy is determined based on the annual corporate income tax settlement results [12]. - Newly established enterprises that are registered as general VAT taxpayers and meet specific criteria (less than 300 employees and total assets not exceeding 50 million) can apply for the "Six Taxes and Two Fees" reduction from the month of establishment [13][15]. Group 2: General VAT Taxpayer Regulations - General VAT taxpayers who exceed the small-scale taxpayer threshold must register as general taxpayers and will no longer be eligible for the "Six Taxes and Two Fees" reduction policy from the effective date of their general taxpayer status [16][17]. - If a general VAT taxpayer is determined not to be a small micro-profit enterprise after the first tax settlement, they cannot apply for the reduction from the following month until June 30 of the next year [14]. Group 3: Specific Cases and Exemptions - Individuals renting out properties can average their rental income over the lease period; if the average monthly rental income does not exceed 100,000, they are exempt from VAT [22]. - For small-scale VAT taxpayers under the differential taxation policy, the determination of eligibility for the VAT exemption is based on the sales amount after the differential calculation [24][25].

Core Viewpoint - The article discusses the tax exemption policies for small-scale taxpayers under the new regulations issued by the National Taxation Administration, emphasizing the conditions under which these taxpayers can benefit from VAT exemptions and the necessary compliance requirements [2][4][24]. Tax Exemption Policies - Small-scale taxpayers with monthly sales not exceeding 100,000 yuan (or quarterly sales not exceeding 300,000 yuan) are exempt from VAT [2]. - If the monthly sales exceed 100,000 yuan but, after deducting the sales of real estate, do not exceed 100,000 yuan, the sales of goods, services, and intangible assets are exempt from VAT [2]. Compliance Reminders - Small-scale taxpayers applying the differential taxation policy must report their sales based on the amount after deductions to determine eligibility for VAT exemption [3]. - All sales income, including unbilled income, must be combined when filling out the VAT declaration to assess whether the exemption conditions are met [4]. - If a small-scale taxpayer issues a special VAT invoice but their total sales do not exceed 300,000 yuan for the quarter, they cannot enjoy the exemption and must declare VAT based on the applicable tax rate [5]. Special Cases - Small-scale taxpayers who issue red invoices can apply for a tax refund if their monthly sales do not exceed 100,000 yuan [8]. - Taxpayers transitioning from small-scale to general taxpayer status must complete their small-scale taxpayer declarations before filing as general taxpayers [9]. Additional Policies - The article also outlines the "Six Taxes and Two Fees" preferential policies for small-scale taxpayers, which include reductions in various taxes from January 1, 2023, to December 31, 2027 [17][19].