近期有小伙伴在后台留言，企业在日常申报时，申报工资薪金个人所得税系统进行报错，提示" 上一属期未按照6万元扣 除 累计减除费用 "。 这到底是咋回事？该咋解决呢？ 别急！ 今天就来手把手教你搞定这个问题～ 为什么会出现这个提示？ 其实， 这是因为该职工前期是按照5000/月进行累计扣除，但本月选择直接按照6万元/年进行扣除 ， 前后扣除方式不一 致 ，导致系统校验不通过。 欢迎扫描下方二维码关注： 根据 国家税务总局公告2020年第19号 规定，对 上一完整纳税年度内 每月均在 同一单位 预扣预缴工资、薪金所得个人 所得税且全年工资、薪金收入 不超过6万元 的居民个人，扣缴义务人在预扣预缴本年度工资、薪金所得个人所得税时，累计减 除费用自1月份起直接按照全年6万元计算扣除。 对于符合政策规定的职工，在系统报错的该月， 可以选择直接按照6万元扣除，也可以继续选择按照5000元/月进行扣除 两种解决方法 符合政策规定的职工，遇到这种情况有两种处理方式，按需选择即可： 选择直接按照6万元扣除 选择直接按照6万元扣除的情况下，需要 先对之前月份申报表的"累计减除费用确认"进行更正 ，然后再进行本月申报，具体步骤如下： ...

欢迎扫描下方二维码关注： 申税小微，我们公司有不少外籍同事，经常涉及居民与非居民身份的转变，该如何为他们申报个税呢 ？ 明白，先让我们来了解一下居民个人与非居民个人的差异 。 在中国境内有住所，或者无住所而一个纳税年度内在中国境内居住累计满一百八十三天的个人。 在中国境内无住所又不居住，或者无住所而一个纳税年度内在中国境内居住累计不满一百八十三天的个人 。 自公历一月一日起至十二月三十一日止 。 是指因户籍、家庭、经济利益关系而在中国境内习惯性居住 。 无住所个人一个纳税年度内在中国境内累计居住天数，按照个人在中国境内累计停留的天数计算。在中国境内停留的当天满24小时的， 计入中国境内居住天数；在中国境内停留的当天不足24小时的，不计入中国境内居住天数 。 居民个人： 从中国境内和境外取得的所得，缴纳个人所得税。 居 民 个 人 非 居 民 个 人 纳 税 年 度 中 国 境 内 有 住 所 无 住 所 个 人 一 般 规 定 居民 个人 ←→ 非 居民 个人 基 本 概 念 纳 税 义 务 非居民个人： 从中国境内取得的所得，缴纳个人所得税 。 其 他 规 定 在一个纳税年度内在中国境内居住累计不超过90天 ...

Core Viewpoint - The article discusses the process of issuing agricultural product purchase invoices through the electronic tax bureau, emphasizing the importance of these invoices as VAT deduction certificates for agricultural products purchased from individual producers [1]. Group 1: Invoice Issuance Process - Step 1: Access the electronic tax bureau and navigate to the "Invoice Usage" section, selecting "Blue Invoice Issuance" [3]. - Step 2: Click "Issue Invoice," choose "Electronic Invoice," and select "Ordinary Invoice" and "Agricultural Product Purchase" from the dropdown menus [4]. - Step 3: Fill in the buyer and seller information accurately, including the seller's personal identity details [4]. - Step 4: Enter the invoice details, where the system can assist in matching product names with corresponding codes [4]. - Step 5: Preview the invoice information and click "Issue Invoice" if everything is correct [4]. Group 2: Related Information - The article also references previous guides on issuing various types of invoices, including second-hand vehicle invoices and real estate tax maintenance [6]. - It highlights that the platform is a non-official resource aimed at providing learning materials and is not a standard for actual tax payments [8].

欢迎扫描下方二维码关注： 0 3 个税申报有困难 小夏我来帮您忙！ 为了帮助纳税人更直观、便捷了解自然人电子税务局（Web端）的业务操作流程，特推出"手把手教您报个税"系列视频，讲解个税申报中常见的操作 流程。今天税小夏就带大家学习一下： 如何在自然人电子税务局（Web端）查询及打印个人所得税纳税清单！ 打开自然人电子税务局（Web端)，通过个人所得税App扫码登录或密码登录。 点击【特色应用】-【个人所得税纳税清单】进入页面。 ★注意：左上角城市选择"厦门市"，最早可以查询到2005年4月开始的记录。 页面默认当前年度所属期及其相应数据，选择所需的【 税款所属期 】，点击【查询】，即可查看对应属期的个人所得税 纳税清单。 0 1 0 2 0 4 点击 【下载】 即可下载已查询的数据并进行打印。 ★注意：本清单仅包含厦门本地申报纳税记录。 大家学会了吗？我们下期再见！ 来源： 厦门税务 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 ...

Group 1 - The article provides a step-by-step guide for individuals to register and log in to the personal income tax APP, emphasizing the importance of accurate information input during the process [2][3][4] - It highlights the necessity for individuals to declare "Other Operating Income (Form A)" when engaging in other production or business activities, and the process to initiate this declaration [9][4] - The article outlines the importance of selecting the correct reporting year and residence for tax declaration, noting that these choices cannot be changed within the same tax year [7][8] Group 2 - The article details the information required in the "Tax Calculation" section, including automatic entries for "Entrusted Collection Income" and "Invoice Income," and the need for individuals to input any additional income [11][19] - It explains the process for entering costs and expenses related to business activities, as well as options for deducting previous year losses and personal donations [13][19] - The article discusses the "Exemption Information" section, where individuals can add tax exemptions or benefits, and the steps to save this information [15][16] Group 3 - The final steps involve reviewing the filled information in the "Tax Calculation" section and submitting the declaration, with an option to pay taxes immediately after submission [18][19]

Group 1 - The article provides a detailed guide on how to fill out the personal income tax declaration for children's education deductions using the personal income tax APP or web portal [3][4][5] - It emphasizes that the special additional deduction information must be submitted annually [4] - The process includes verifying personal and spouse information, selecting children for whom the education deduction is claimed, and setting the education stage and time [5][6][7] Group 2 - For high school graduates, the current education stage should be marked as "high school education," and the end date must cover the graduation month before university enrollment [6][7] - After university enrollment, a new entry for "higher education" must be added, specifying the start date of university and the expected graduation date [7] - The deduction ratio can be set to either 100% or 50%, and this choice cannot be changed within the same tax year [7][9] Group 3 - The declaration can be submitted either through the withholding agent (monthly deduction) or through annual self-declaration [9] - If both high school and university education deductions are applicable in the same year, there will be two records for the education deduction [9]

Core Viewpoint - The article discusses the differences between wage income and labor remuneration income, as well as the tax implications for individuals receiving labor remuneration income [3][4]. Group 1: Differences Between Wage Income and Labor Remuneration Income - Wage income is defined as compensation received by individuals employed in various organizations, indicating an employer-employee relationship, while labor remuneration income is earned independently by individuals providing various services without such a relationship [3]. Group 2: Tax Obligations for Labor Remuneration Income - Individuals receiving labor remuneration income are responsible for declaring their personal income tax, while the paying unit or individual acts as the withholding agent, required to report and withhold taxes according to national regulations [4]. - The withholding agent must prepay personal income tax based on the net income after deducting expenses, with specific rules for different types of income such as labor remuneration, manuscript fees, and royalties [4]. Group 3: Calculation of Taxable Income - For labor remuneration income, if the income does not exceed 4,000 yuan per instance, a deduction of 800 yuan is applied; if it exceeds 4,000 yuan, a deduction of 20% of the income is applied [4]. - The taxable income for labor remuneration is calculated based on the income received, and the applicable withholding tax rates vary depending on the type of income [4]. Group 4: Annual Tax Settlement Process - During the annual tax settlement, if the withholding agent fails to withhold the labor remuneration tax, individuals can report additional labor remuneration through the personal income tax app [5].

Core Viewpoint - The article addresses common user inquiries regarding the reporting of housing loan interest special additional deductions, particularly in cases of changes in marital status in 2024, providing clarity on how to navigate the tax reporting system effectively [2][3]. Group 1: Changes in Marital Status and Deductions - Taxpayers who experience changes in marital status (marriage or divorce) in 2024 can still claim the housing loan interest special additional deduction based on the periods without a marital relationship, calculated at a deduction rate of 100% for those time frames [3][6]. - In the case of a divorce occurring mid-year, taxpayers only need to report the periods of marriage for deduction calculations, as the system will automatically adjust the deduction for periods without a marital relationship [6][7]. Group 2: Reporting Procedures - The article outlines the steps for taxpayers to modify their marital status in the personal income tax app, including logging in, selecting the relevant year, and updating the marital status and deduction information [8][10][12]. - After updating the marital status, taxpayers should verify the deduction amounts, which can be calculated based on the periods without a marital relationship, leading to a potential deduction of 10,000 yuan for specific time frames [21].