欢迎扫描下方二维码关注: 微信搜- 樓 蓝色柳林财税室 057901318 @ 职场人 一下载2内 下载 HE 2H 查询指南训成好 作为职场人，最快乐的时刻就是发工资的那 一刻。工资条上的"个人所得税"，和每一位职 场人息息相关。小编带来了一份个税的计算与查 询指南，一起来看看吧。 、工资、薪金所得是什么? 根据《中华人民共和国个人所得税法实施条 例》第六条规定,工资、薪金所得是指个人因任 职或者受雇取得的工资、薪金、奖金、年终加 薪、劳动分红、津贴、补贴以及与任职或者受雇 有关的其他所得。 工资薪金所得的个人 所得税,需要自己操作吗? 无需自己操作！个人所得税以所得人为纳税 人，以支付所得的单位或者个人为扣缴义务人。 简单来说，就是公司会帮你预扣预缴。您只需在 新入职时做好这两件事 : 1 向单位提供手机号码、身份证号 银行卡、联系地址等基本信息; 2 下载个人所得税App,据实填报专 项附加扣除信息,扣缴义务人下载 更新同步数据。 三、工资薪金所得的个税, 应如何计算? 扣缴义务人按照累计预扣法计算预扣税款, 计算公式如下: 累计预扣预缴应纳税所得额 = 累计收入 – 累计免税收入 – 累计减除费用 – ...

Group 1 - The purchase of new energy vehicles will not enjoy the vehicle purchase tax exemption policy next year [2] - From January 1, 2026, to December 31, 2027, new energy vehicles will be subject to a halved vehicle purchase tax, with a maximum tax reduction of 15,000 yuan per vehicle [3] - The purchase date is determined by the issuance date of valid documents such as the unified invoice for motor vehicle sales or the customs duty payment certificate [3] Group 2 - Individual businesses that have previously been assessed on a fixed basis will not automatically continue this assessment after the year-end [5] - Taxpayers changing to an accounting-based assessment must file their own tax returns [6] Group 3 - Companies can deduct costs and expenses without invoices during the corporate income tax declaration, provided they obtain valid deduction certificates before the end of the annual tax settlement period [7] Group 4 - Confirmation of special additional deductions for individual income tax must be completed in December [8] - If taxpayers do not confirm in time, the withholding agent will suspend deductions starting January of the following year [8] Group 5 - Small-scale taxpayers whose sales exceed 5 million yuan within a 12-month period may need to register as general taxpayers [9][10] - The calculation period for annual taxable sales is not a complete calendar year but rather a continuous 12-month period or four quarters [10]

欢迎扫描下方二维码关注： Q 企业与物业分摊缴纳水电费，费用如何在企业所得税税前扣除？ 根据《国家税务总局关于发布<企 业所得税税前扣除凭证管理办法>的公 告》（国家税务总局公告2018年第28 号）规定： 第十八条 企业与其他企业（包括关联 企业）、个人在境内共同接受应纳增值 税劳务(以下简称"应税劳务")发生的支 出， 采取分摊方式的，应当按照独立交 易原则进行分摊，企业以发票和分割单 作为税前扣除凭证，共同接受应税劳务 的其他企业以企业开具的分割单作为税 前扣除凭证。 企业与其他企业、个人在境内共同接受 非应税劳务发生的支出， 采取分摊方式 的，企业以发票外的其他外部凭证和分 割单作为税前扣除凭证，共同接受非应 税劳务的其他企业以企业开具的分割单 作为税前扣除凭证。 来源 山西税务税宣速递 欢迎扫描下方二维码关注： A 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。 …… (二)为职工卫生保健、生活、住房、交通 等所 ...

三、关于职工福利费扣除问题 《中华人民共和国企业所得税法实施条例》 第四十条规定的企业职工福利费, 包括以下内容: ... (二)为职工卫生保健、生活、住房、交通 等所发放的各项补贴和非货币性福利,包括企业 向职工发放的因公外地就医费用、未实行医疗统 筹企业职工医疗费用、职工供养直系亲属医疗补 贴、供暖费补贴、职工防暑降温费、职工困难补贴、 救济费、职工食堂经费补贴、职工交通补贴等。 欢迎扫描下方二维码关注： 根据《国家税务总局关于企业工资薪金及职 工福利费扣除问题的通知》(国税函〔2009〕3号) 规定: 根据《中华人民共和国企业所得税法实施条 例》第四十条 企业发生的职工福利费支出,不超 过工资薪金总额14%的部分,准予扣除。 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。 2017年版企业所得税纳税 申报表(2024年度适用) 个人转让按揭任房 日导力的利息 可否在计算个税时扣除? BANK ...

Group 1 - The article discusses the tax implications of employers covering personal income tax for employees, stating that such payments should be considered part of the employee's salary and cannot be deducted from corporate income tax if classified as management expenses [9]. Group 2 - The article defines "abnormal losses" as losses due to mismanagement, theft, spoilage, or legal violations leading to confiscation or destruction of goods or real estate [12]. - It specifies that input tax credits cannot be claimed for goods related to abnormal losses, including those from services and materials used in construction or renovation of real estate [13].

Group 1 - The article discusses the process of applying for and issuing invoices through a tax system, emphasizing the steps involved in the application and verification process [3][5][7] - It highlights the importance of correctly filling out the invoice application form, including necessary details such as the buyer's information and bank account details [3][9] - The article also mentions the implications of non-normal losses on tax deductions, specifying that certain losses cannot be deducted from the output tax [9][10][12] Group 2 - The article references relevant tax regulations, including the Provisional Regulations on Value-Added Tax and related implementation rules [10] - It outlines the conditions under which taxpayers can incur non-normal losses and the associated tax implications [9][10] - The article provides a reminder that the platform is for educational purposes and not an official tax service [7]

Group 1 - The article discusses the provisions of the Corporate Income Tax Law of the People's Republic of China regarding deductible long-term deferred expenses, including expenditures on the renovation of fixed assets and major repairs [2] - It specifies that expenditures on the renovation of fixed assets are deductible if they extend the useful life or change the structure of buildings [2] - The article outlines that such expenditures should be amortized over the remaining useful life of the asset or the remaining lease term as per the contract [2] Group 2 - The article emphasizes that the expenditures for the renovation of leased fixed assets must be amortized according to the remaining lease term [2] - It also notes that any extensions of the useful life of fixed assets must comply with the stipulations of the Corporate Income Tax Law [2]

欢迎扫描下方二维码关注： 、福利性补贴。 (一) 列入企业员工工资薪金制度、固定与 工资薪金一起发放的福利性补贴,符合《国 家税务总局关于企业工资薪金及职工福利费 扣除问题的通知》（国税函〔2009〕3号） 第一条规定的,可作为企业发生的工资薪金 支出,按规定在税前扣除。 (二) 不能同时符合上述条件的福利性补 贴,应作为(国税函〔2009〕3号)文件第 三条规定的职工福利费,按规定计算限额税 前扣除。 三、企业接受外部 劳务派遣用工支出: 企业接受外部劳务派遣用工所实际发生的费 用,应分两种情况按规定在税前扣除: 按照协议(合同)约定直接支付 给劳务派遣公司的费用，应作 为劳务费支出; 直接支付给员工个人的费用, 应作为工资薪金支出和职工 其中属于工资薪金支出的费用,准予计入企 业工资薪金总额的基数,作为计算其他各项 相关费用扣除的依据。 lus 企业在年度汇算清缴结束前向员 工实际支付的已预提汇缴年度工 资薪金,准予在汇缴年度按规定 扣除。 政策依据: 1.《中华人民共和国企业所得税法实施条例》 (中华人民共和国国务院令第512号) 2.《国家税务总局关于企业工资薪金和职工福 利费等支出税前扣除问题的公告 ...

Group 1 - The article provides guidance on how to apply for the "data download function" for withholding clients in the electronic tax bureau, emphasizing the need for personal income tax filing permissions [1][6]. - It highlights that the data download function is only available for data within the last two years and must be performed on a computer that has not previously collected personnel information or filed declarations [6][4]. - The article mentions that the data download permission is valid for 72 hours after activation, urging users to complete their downloads within this timeframe [1][6]. Group 2 - It explains the process for logging into the natural person electronic tax bureau using the personal income tax app credentials, including the option for QR code login [3]. - The article details the steps to collect personnel information, including a prompt to download previously submitted personnel data if none has been collected yet [3]. - It provides instructions for querying unit declaration records, including how to view detailed declaration data by entering a verification code [4].

欢迎扫描下方二维码关注： ⇧ 点 蓝字 关注 "蓝色柳林财税室" 不是白用! 这部分材料费用是 可以正常计入研发费用或产品 成本，只是不能享受研发费用 加计扣除。 (那这部分材料费就白用了? 如果现在我们没有归集清楚，未来 出问题，不仅要把少交的税补上, 还要按天计算缴纳滞纳金,搞不好 还影响公司纳税信用评级,真是得 不偿失! 懂了懂了! 我这就去把要卖的 那批研发样品材料清单,单独 拎出来列清楚! （是的，技术要突破，合规更是生命线! IT 目 企业转让股权收入 应于转让协议生效、且 完成股权变更手续时,确认 收入的实现。 转让股权收入扣除 来源：云南税务 供稿：文山税务 制图： 李忠颖 来源云南税务 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。 根据《国家税务总局关于贯彻落实企业 所得税法若干税收问题的通知》（国税函 〔2010〕79号〕第三条规定: 为取得该股权所发生的成本后，为股权 转让 ...