欢迎扫描下方二维码关注： 我想在自然人电子税务局扣缴端修改人员联系方式，该怎么操作呢？ 步骤一：登录扣缴端 步骤二：进入人员信息采集页面 申税小微为您梳理了相关操作步骤，在扣缴端修改人员联系方式，可采用单个修改和 批量修改两种方式，具体让我们一起看看吧！ Q 打开自然人电子税务局（扣缴端），输入账号、密码等信息登录。 点击左侧菜单栏【代扣代缴】中的【人员信息采集】功能。 步骤三：选择人员并修改 单个修改 1.选择人员： 在人员信息列表中，找到需要修改联系方式的人员， 双击员工姓名蓝色字样，弹出修改信息界面 。 2. 修改联系方式： 在弹出的信息界面的【联系方式】页签内，修改手机号码、电子邮箱、经常居住地等信息。 3.保存修改： 修改准确后点击【保存】即可。 批量修改 1.导出人员信息： 在【人员信息采集界面】 点击【导出】，选择导出【全部人员】或【选中人员】 ，导出的模板格式可选择【客户端普通列表】格式。 2.修改人员信息： 在导出的excel人员信息表中，找到"联系电话"等相关列次，对需要修改的人员联系方式进行补充或修改。 | 姓名 | 证件类型 证件号码 性别 出生日期 人员状态 报送状态 身份验证材手机 ...

欢迎扫描下方二维码关注： 申税小微 01 企业通过公益性社会组织或者县级（含县级）以上人民政府及其组成部门和直属机构，用于慈善活动、公益事业的捐赠支 出，在年度利润总额12%以内的部分，准予在计算应纳税所得额时扣除；超过年度利润总额12%的部分，准予结转以后三年内在计 算应纳税所得额时扣除。企业在对公益性捐赠支出计算扣除时，应先扣除以前年度结转的捐赠支出，再扣除当年发生的捐赠支 出。（所称年度利润总额，是指企业依照国家统一会计制度的规定计算的大于零的数额） 02 自2019年1月1日至2025年12月31日，企业通过公益性社会组织或者县级(含县级)以上人民政府及其组成部门和直属机构，用于 目标脱贫地区 的扶贫捐赠支出，准予在计算企业所得税应纳税所得额时 据实扣除 。在政策执行期限内，目标脱贫地区实现脱贫 的，可继续适用上述政策。 1 公益性捐赠是企业通过公益性社会组织或者县级(含县级)以上人民政府及其部门进行的捐赠。公益性社会组织，包括依法设立 或登记并按规定条件和程序取得公益性捐赠税前扣除资格的慈善组织、其他社会组织和群众团体。 2 用于符合法律规定的慈善活动、公益事业的捐赠支出。公益慈善事业应当符合《中华 ...

Group 1 - The article discusses the annual tax settlement process for individual income tax, specifically focusing on special additional deductions that need to be submitted once a year [2][3][4] - It outlines the necessary information required for filling out the tax forms, including personal information, spouse details, and children's education information [3][4] - The article emphasizes the importance of confirming the accuracy of the basic information before proceeding to fill out educational details for children [2][3] Group 2 - The article provides guidance on selecting the deduction ratio and declaration method, which can either be through the withholding agent or self-declaration [4][6] - It mentions that the special additional deduction information submitted can be used for tax pre-deduction during the annual income tax settlement [4][6] - The article concludes with a reminder for individuals to ensure the authenticity and completeness of the information provided, as they are responsible for the accuracy of their submissions [4][6]

Group 1 - The tax basis for purchased fixed assets includes the purchase price, related taxes, and other expenses directly attributable to making the asset ready for use [3] - The tax basis for self-constructed fixed assets is based on expenditures incurred before the completion settlement [3] - For finance-leased fixed assets, the tax basis is determined by the total payments specified in the lease contract and related costs incurred during the contract signing [3] Group 2 - Depreciation for fixed assets should start from the month following their use and stop from the month following their cessation of use [4] - The minimum depreciation period for buildings is 20 years, while for machinery and equipment, it is 10 years [4] - Certain fixed assets, such as unused assets and those leased under operating leases, cannot be depreciated for tax purposes [4] Group 3 - Expenditures for the reconstruction of fixed assets that change the structure or extend the useful life are considered long-term deferred expenses [5] - Major repair expenditures that exceed 50% of the tax basis of the fixed asset and extend its useful life by more than 2 years should be amortized over the remaining useful life of the asset [5] - Other expenditures that should be treated as long-term deferred expenses must be amortized over a minimum of 3 years [5] Group 4 - The tax basis for purchased intangible assets includes the purchase price, related taxes, and other expenses necessary to make the asset ready for use [6] - Intangible assets are amortized using the straight-line method starting from the month they are put into use [6] - The minimum amortization period for intangible assets is 10 years, unless specified otherwise by law or contract [6] Group 5 - The tax basis for purchased biological assets includes the purchase price and related taxes [7] - Depreciation for biological assets should start from the month following their use and stop from the month following their cessation of use [7] - The minimum depreciation period for timber biological assets is 10 years, while for livestock, it is 3 years [7] Group 6 - Investment assets are classified as assets formed from equity and debt investments [8] - The cost of investment assets acquired through cash payments is based on the purchase price [8] - The cost of investment assets obtained through non-cash means is based on the fair value of the asset and related taxes [8] Group 7 - The cost of inventory obtained through cash payments includes the purchase price and related taxes [9]

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