欢迎扫描下方二维码关注： 王会计 公司突然发现一部分纸质发票丢失了该怎么办呢？会不会影响正常经营？ 您先别急，让我们看看政策是怎么规定的。 政策规定 根据《中华人民共和国发票管理办法实施细则》第三十五条规定，使用发票的单位和个人应当妥善保管发票。发生发票 丢失情形时， 应当于发现丢失当日书面报告税务机关。 丢失发票后拖延报告或不报告，不仅面临罚款风险，还可能损害企业信用。相反，及时报告可避免损失，税务机关会指导登 报作废，减少责任。 税务人员 税务人员 王会计 (消息分野 好的，以后我们一定妥善保管好发票！ 来源：国家税务总局潍坊市税务局 国家税务总局临朐县税务局 编发：国家税务总局山东省税务局办公室 制作： 郭旭光 丁 齐 编审：王 羽 张名杨 李国秀 责编： 桑 军 来源 山东税务 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。 蓝花楹小区是一个充满温馨与幸福感的小 区,这里汇聚了来自各行各业 ...

INCE FEES 01 《国务院关于印发个人所得税专项附加扣除暂 行办法的通知》（国发〔2018〕41号） 第五条 纳税人的子女接受全日制学 历教育的相关支出,按照每个子女每 月1000元的标准定额扣除。 学历教育 义务教育 小学、初中教育 普通高中、中等职业、技工 高中阶段教育 教育 大学专科、大学本科、硕士 高等教育 研究生、博士研究生教育 第六条 父母可以选择由其中一方按 扣除标准的100%扣除,也可以选择 由双方分别按扣除标准的50%扣 除,具体扣除方式在一个纳税年度内 不能变更。 欢迎扫描下方二维码关注： 小女儿完成了小学阶段的学习,即将 成为一名初中生 这对王先生个税申报会产生什么影响 呢?下面,就跟随小编一起看看王先生个税 专项附加扣除都有哪些变化吧! 《国务院关于提高个人所得税有关专项附加扣 除标准的通知》 (国发〔2023〕13号) 02 二、子女教育专项附加扣除标准,由每 个子女每月1000元提高到2000元。 上述调整后的扣除标准自2023年1月1日起实施。 =、教育阶段发生变化 王先生的大儿子由高中升入大学,教育阶 段由高中阶段教育转为高等教育。 王先生登录个税APP后,点击下方 办 ...

Group 1 - The article emphasizes the importance of updating personal income tax information when changing jobs, particularly regarding the special additional deductions [1][3][8] - It outlines the steps to check and update employment information in the personal income tax app, ensuring that the current employer is correctly registered for tax purposes [1][4][9] - The article highlights the need to select the current employer as the "withholding agent" for special additional deductions in the app to ensure proper tax deductions [3][8][9] Group 2 - The article discusses a tax policy that allows enterprises to deduct the cost of newly purchased equipment and instruments valued under 5 million yuan as a one-time tax deduction [13][14] - It specifies that this policy applies to equipment purchased between January 1, 2018, and December 31, 2027, and clarifies the conditions under which the deduction can be claimed [14][15] - The article explains the definition of "newly purchased" and the criteria for determining the unit value of fixed assets eligible for the deduction [16][22][30]

Group 1 - The article focuses on the process of reporting children's education information for tax deductions in the context of personal income tax [3][4][5] - It emphasizes the importance of accurately filling out the education information, including the start and end dates of each educational stage, and how to handle transitions between different educational levels [5][7][10] - The article explains the difference between "current education stage end time" and "child education termination time," highlighting the need for clarity in reporting [7][10] Group 2 - The article outlines the steps for filling out the tax deduction form, including entering personal and spouse information, and selecting the appropriate deduction year [4][5] - It details the options for deduction ratios, allowing for full or partial deductions based on the number of children and the parents' choices [11] - The submission process is described, including options for reporting through the withholding agent or self-reporting annually [12]

欢迎扫描下方二维码关注： ▲戳蓝色字关注蓝色柳林财税室 今年第8号台风"竹节草"二次登陆，甬城多地遭遇强风、暴雨等恶劣天气。 企业或个人若不幸因自然灾害导致资产受损，可享受相关税费支持政策。 我们为您梳理了相关税费支持政策，请查收。 智能说 因台风受损资产对应的进项税 额是否需要转出? 根据相关文件规定，下列项目的进 项税额不得从销项税额中抵扣: 非正常损失的购进货物,以 及相关的加工、修理修配劳 务和交通运输服务。 非正常损失的在产品、产成 品所耗用的购进货物(不包 括固定资产)、加工修理修 配劳务和交通运输服务。 非正常损失的不动产，以及 该不动产所耗用的购进货 物、设计服务和建筑服务。 非正常损失的不动产在建工 程所耗用的购进货物、设计 服务和建筑服务。 非正常损失 是指因管理不善造成货物被盗、 丢失、霉烂变质,以及因违反法 律法规造成货物或者不动产被依 法没收、销毁、拆除的情形。 纳税人因台风造成的损失 不属于非正常损失 其受损的购进货物以及相关的劳务 和交通运输服务等的进税项额 无需做进项税额转出 企业因台风造成的损失获得保 险赔付,这笔收入要缴纳增值 税吗 ? 被保险人获得的保险赔付 为不征收增值 ...

Group 1 - The article discusses tax deductions available for parents of students pursuing full-time master's degrees, both domestically and abroad [5][12] - Parents can enjoy tax deductions as long as their children are enrolled in full-time education, regardless of the location of the institution [12][13] - Documentation such as admission letters and student visas must be retained for tax purposes [12][13] Group 2 - The article mentions that non-full-time MBA students are not eligible for the same tax benefits as full-time students [14] - It highlights the importance of using the tax app to input educational information to potentially save on transportation costs [19] - The article emphasizes the need for taxpayers to keep relevant tax documents for five years as per tax regulations [13]

Core Viewpoint - The article emphasizes the importance of updating children's education information in the personal income tax system to ensure eligibility for tax deductions related to education expenses, particularly when transitioning from high school to university [3][19]. Group 1: Tax Deduction Process - Parents can claim a monthly tax deduction of 2000 yuan for each child in higher education, which can be fully claimed by one parent or split equally [21]. - It is crucial to update the education stage and end date accurately to ensure the deductions are effective from the month the child enters university [19][20]. - The process for updating the tax deduction information can be done through the personal income tax app or web portal, with specific steps outlined for entering children's education details [4][8][18]. Group 2: Important Reminders - Parents should complete the necessary updates by the end of August, before the child starts university, to ensure seamless tax deduction application from September [19]. - Any changes in education stages, such as moving from high school to university, require adding a new entry rather than modifying the existing one to avoid losing previous deduction eligibility [23]. - Accurate information regarding the education stage and expected graduation date is essential for the deductions to be processed correctly [20].

Core Viewpoint - The article discusses the process and requirements for submitting special additional deductions for personal income tax, emphasizing the importance of timely and accurate reporting to tax authorities [2][3][4]. Group 1: Special Additional Deductions - Special additional deductions must be submitted annually, including categories such as child education, continuing education, major medical expenses, housing loan interest, housing rent, and elderly care [2]. - The article outlines the steps for modifying and submitting housing loan interest deductions, indicating that individuals can either report through their withholding agent or self-report annually [3][4]. Group 2: Reporting Process - The reporting process involves selecting the appropriate withholding agent and confirming modifications to the deduction information, which can be adjusted if the individual changes jobs [3]. - If the new employer's information does not appear in the personal income tax app, individuals are advised to contact their new employer to ensure that employment information is reported correctly to tax authorities [4].

欢迎扫描下方二维码关注： 您说的 "高级营养师"不在目录内，不能享受继续教育专项附加扣除。 Tips 各类培训结业证书、培训合格证书等企业自行考核发放的证书，也不能享受继续教育专项附加扣除。 那我在国外接受的学历（学位）继续教育可以填报吗？ 对于纳税人在国外接受的学历（学位）继续教育，不符合" 中国境内 "的规定，不能享受继续教育专项附加扣除。 那我的"教师资格证"在《国家职业资格目录（2021年版）》内，是不是每年都可以填报享受继续教育专项附加扣除？ 纳税人接受技能人员职业资格继续教育、专业技术人员职业资格继续教育的支出，在取得相关证书的 当年 ，按照 3600元定 额扣除 。 教师资格证、护士执业资格证、注册会计师等专业技术人员职业资格，在取得证书的 后续年度 发生的进修、学习、年审 等"继续教育" 均不属于 继续教育专项附加扣除范围。 苏小税，听说有些证书可以填报享受继续教育专项附加扣除，这个政策具体是怎么规定的呀？ 您好，根据《 国务院关于印发个人所得税专项附加扣除暂行办法的通知 》（国发〔2018〕41号）第八条规定：纳税人在 中 国境内 接受学历（学位）继续教育的支出，在学历（学位）教育期间按照每 ...

欢迎扫描下方二维码关注： 近期，网传"保密观"APP"保密教育"培训证书能够填报享受个人所得税继续教育专项附加扣除，这是真的吗？ "保密教育"培训证书不能填报享受继续教育专项附加扣除！ 快速做好更正。 根据《 国务院关于印发个人所得税专项附加扣除暂行办法的通知 》（国发〔2018〕41号）第八条规定："纳税人接受技能人员职业资格 继续教育、专业技术人员职业资格继续教育的支出，在取得相关证书的当年，按照3600元定额扣除。"其中，技能人员职业资格继续教育、 专业技术人员职业资格继续教育请参照人力资源和社会保障部发布的《国家职业资格目录》。 在个人所得税APP填报继续教育专项附加扣除 时系统也有提醒。 人力资源和社会保障部发布的《国家职业资格目录》（2021版），其中，专业技术人员职业资格59项，含准入类33项，水平评价类26 项；技能人员职业资格13项。"保密教育"培训证书不在目录范围内，不得享受继续教育专项附加扣除。 误填了"保密教育"培训证书 01 作废专项附加扣除信息 登录个人所得税APP一【办&查】一【专项附加扣除】，选择对应年度，进入详情页，点击【作废】。 02 更正年度汇算申报 这是最重要的步骤， ...