Group 1 - The article discusses the support from the Guangdong Provincial Taxation Bureau for personal income tax matters, highlighting the collaboration with the Hengqin Guangdong-Macao Deep Cooperation Zone Taxation Bureau [3] - It emphasizes the importance of tax education and sharing learning experiences among readers, indicating that the platform is intended for educational purposes [5]

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 ...

个税汇算知多D (第五期） 欢迎扫描下方二维码关注： (二) 赡养老人 【天】【于】【 错误情形 3 蟾养年满 60 周岁的父母,瞻 养人为非独生子女,却按独 生子女填报 只要纳税人有兄弟姐妹,不管是已退 休，还是无赡养能力，纳税人均不得按独生 子女填报。对兄弟姐妹均已去世的,纳税人 可以从第二年起按独生子女享受扣除。 LE FERE FERE 错误情形 4 错误填报配偶父母的信息 被赡养人指的是年满 60 周岁的父母 , 以及子女均已去世的年满 60 周岁的祖父 母、外祖父母，不包括配偶的父母。 R FREE FREE F 错误情形 5 因父母未满 60 周岁，错误填 报祖父母、外祖父母信息 被赡养人指的是年满 60 周岁的父母 , 以及子女均已去世的年满 60 周岁的祖父 母、外祖父母。子女健在的祖父母、外祖 父母不符合赡养老人专项附加扣除条件。 (三) 继续教育 【 C 错误情形 6 报名参加自学考试,从报名 当月开始填报继续教育专项 附加扣除 - - - - - 投照《高等教育目字考试暂行条例》 有关规定,高等教育自学考试应考者取得 一门课程的单科合格证书后,教育部门即 为其建立考籍管理档案。具有考籍 ...

Core Viewpoint - The article provides a detailed guide on how to utilize the personal pension system in China, focusing on tax deductions and the steps for filing personal income tax returns related to pension contributions. Group 1: Personal Pension System Overview - The personal pension system is a government-supported, voluntary participation program aimed at supplementing retirement insurance through market operations [1]. - Eligible participants include individuals who are part of the urban employee basic pension insurance or rural resident basic pension insurance starting from December 15, 2024 [1]. - The annual contribution limit for individuals is set at 12,000 yuan, which can be deducted from comprehensive or business income [1]. Group 2: Tax Deduction Process - Contributions can be deducted either during the year of payment or during the next year's tax reconciliation, provided they fall within the annual limit [1]. - For those receiving salary income, timely submission of relevant documents to the withholding unit is necessary for tax deductions [1]. - All contributions made before December 31, 2024, are eligible for tax deductions within the specified limits [1]. Group 3: Filing Process - The filing process begins by accessing the personal income tax app and selecting the personal pension deduction management option [3]. - Users must read the prompts and select the deduction year, with the system automatically populating the paid amount for 2024 [5]. - The next steps involve verifying the payment certificate information and choosing the appropriate declaration method based on the type of certificate [8]. Group 4: Certificate Submission - Users can submit their payment certificates either by scanning or manually entering the information [10]. - It is recommended to download the payment certificate through official channels before proceeding with the submission [13].

Core Viewpoint - The article discusses the process and requirements for claiming continuing education tax deductions in China, emphasizing the importance of proper documentation and adherence to specified guidelines [6]. Group 1: Continuing Education Tax Deductions - Taxpayers can deduct continuing education expenses for degree programs at a fixed rate of 400 yuan per month during the education period, with a maximum deduction period of 48 months for the same degree [3][4]. - For vocational qualification continuing education, taxpayers can deduct expenses in the year they obtain the relevant certification [3][4]. Group 2: Application Process - The application process involves selecting the deduction year, entering personal information, and providing details about the continuing education undertaken [2][3]. - Taxpayers must upload relevant supporting documents after filling out the required information about their continuing education [4].

Core Viewpoint - The article discusses the regulations surrounding the special additional deductions for continuing education in personal income tax, specifically focusing on the eligibility criteria for various types of certificates and qualifications [1]. Group 1: Eligibility for Continuing Education Deductions - Certificates obtained outside the policy scope, such as those from Alibaba Cloud or culinary certifications, do not qualify for the continuing education special additional deduction [3]. - Foreign-issued skill certificates are also ineligible for the continuing education special additional deduction as they do not meet the "within China" requirement [3]. - Only after obtaining the Certified Public Accountant (CPA) qualification certificate can one enjoy the continuing education special additional deduction; merely passing the CPA professional stage does not qualify [4]. - Continuing education deductions are only applicable in the year the relevant certificate is obtained; subsequent training or exams do not qualify for deductions [4]. - Registration for self-study examinations does not allow for deductions until a single subject certificate is obtained and a management file is established [4]. Group 2: Deduction Limits and Combinations - Individuals can only claim one continuing education deduction in a single year, even if multiple professional qualifications are obtained; the maximum deduction is capped at 3600 yuan [5]. - However, if both a professional qualification certificate and a degree-level continuing education are obtained in the same year, the deductions can be combined, allowing for a maximum of 8400 yuan in total deductions [5]. - The process for reporting these deductions involves logging into the personal income tax app, selecting the appropriate deduction type, and ensuring all information is accurate before submission [6].

欢迎扫描下方二维码关注： ▲准入类专业技术人员职业资格证书 ▲水平评价类专业技术人员职业资格证书 证书长这样 这些证书可扣除 | (共计59项。其中准入类33项,水平评价类26项) | | | | | | | --- | --- | --- | --- | --- | --- | | 实施部门 | 府号 | 职业资格名称 | (单位) | 类别 | 设 定 依 捆 | | 《中华人民共和国教师法》 | | | | | | | 1 | | 收何资格 | 較育部 | 准入类 | 《肿细资格等部》 (《教师资格条例》 实施办法》《教育部令 2000年第10号 | | 《申华人民共和国法官法》 | | | | | 《中华人民共和国检察官法》 | | 《中华人民共和国公务员法》 | | | | | 《中华人民共和国律师法》 | | 2 | | 法律职业资格 | 司法郎 | 准入费 | 《中华人民共和国公证法》 | | 《中新人民共和国仲裁法》 | | | | | | | 《中华人民共和国行政复议法 | | | | | 《中华人民共和国行政处罚法》 | | 3 | | 中国委托公证人愤格(香港、澳门) | 司法部 | 准 ...

要如何解决? 第一步: 查询汇算年度内代开的劳务发票总金额 | 登录个人所得税APP → 点击【办&查】 国 下滑到【发票管理】模块,选择【我的票夹】 刀|& 查 请选择您需要办理或查询的事项 票证查验 资验纳税记录等移 收票证信息真伪 发票管理 , 曾恩 Li t 我的票夹 扫码开票 发票抬头 扫描开票二维码损 维护常用发票抬头 查询和管理数电票 交开票信息 信息 le 开票申请记录 查看历史代开发票 申请记录 公众服务 Le E 热点问题 办税指南 政管解读 获取当下热点问题 了解最新税收政策 为办税提供指南 与解答 与解读 ( 6 O =0 (= 首页 待力 载A 洲島 ■ 点击【我销售的】—【筛选】 一 开票日期选择【自定义】 填写汇算年度(如2024-01-01-2024-12-31) → 发票类型分别选择【数电票】和【税控发票】 其他默认【全部】 | 点击【确定】后进行查询 统计代开发票总金额 我的题 筛选 _ 受销售 开票日期 2024-01-0 2024-01-0 鼓电影 发票状态 欢迎扫描下方二维码关注： 支付,也不会代扣代缴)； 图 3.本人没有申请代开过发票,但查询 到了发票。 出现这种 ...

Group 1 - The annual individual income tax reconciliation for 2024 officially starts on March 1, allowing taxpayers to file through the personal income tax APP or the natural person electronic tax bureau [1] - Taxpayers can apply for a tax refund if there is an overpayment after the annual reconciliation, and the refund will be directly credited to their bank accounts [1] - Taxpayers are responsible for the authenticity, accuracy, and completeness of their declaration information, and any errors may lead to tax risks [1] Group 2 - The Jilin Provincial Taxation Bureau warns taxpayers to be cautious of scams during the annual reconciliation period, where fraudsters may impersonate tax officials to offer expedited refund services [2]