热点梳理 图片 问答来啦 本期申税小微继续带您回顾常见操作类可视答疑收集的问题，一起来学习一下这期有关企业所得税更正申报、个人所得税扣缴端及App 相关的12366热点问答吧~ 一、企业所得税 图片 1. 如果2026年一季度企业所得税预缴申报后，发现申报有误，该怎么更正或者作废呢？ 答 ： 登录新电子税务局后，依次点击【我要办税】-【税费申报及缴纳】-【 申报更正与作废 】功能菜单，就能找到对应的更正或作 废入口。 二、个人所得税 图片 1. 企业在为员工进行工资薪金申报，计算税款时，系统提示"上一属期未按照6万扣除累计减除费用"，这该怎么处理呢？ 12366 图片 2. 企业为员工申报个税时，系统显示"身份证验证中"，无法完成申报，但实际已经报送成功了，应该怎么处理呢？ 答 ： 这个报错表示系统尚未获取到公安机关的居民身份登记信息，当再次报送人员信息的时候呢，系统会自动获取验证结果，或者 可以通过"状态更新"功能进行手动更新。 图片 3. 对于生产经营所得汇算，如果纳税人取得一处或多处经营所得，应该向哪里的税务机关申报呢？B表和C表又该怎么报送？ 答 ： 根据个人所得税法的相关规定，纳税人取得经营所得，按 ...

网络主播的工作模式各有不同，有的主播与平台或机构合作，签订劳动合同，有的签订的却是劳务合同，那这两种个人所得税 的申报方式一样吗？和申税小微一起来看看吧！ 欢迎扫描下方二维码关注： 签订劳动合同 此种情形，主播与平台或机构具备劳动关系，主播的所有收入包括带货收入及打赏收入 都属于平台或机构，主播应按照工资薪 金缴纳个人所得税，由平台或机构进行代扣代缴。 参考税率表如下： | 「人の「はイオリストー (居民个人工资、薪金所得预扣预缴适用) | | | | --- | --- | --- | | 级数 累计预扣预缴应纳税所得额 | 预扣率 (%) | 速算扣除数 | | 不超过 36000元的部分 1 | 3 | 0 | | 2 超过 36000元至 144000元的部分 | 10 | 2520 | | 3 超过 144000元至 300000元的部分 | 20 | 16920 | | র্ব 超过 300000元至 420000元的部分 | 25 | 31920 | | 5 超过 420000元至660000元的部分 | 30 | 52920 | | 6 超过 660000元至 960000元的部分 | 35 ...

欢迎扫描下方二维码关注： 你是否正在被这些问题困扰? 不要慌!今天,我们就来彻底讲清 楚工资跨月发放、合并发放时,个人所 得税的正确申报方法! 核心概念:分清三个关键期 • 个人所得税申报时所涉及到的是工 资发放期、税款所属期和税款申报期，与 工资所属期无关。 · 工资发放期:工资实际发放的日期 · 税款所属期:工资实际发放的日期所 属的月份 · 税款申报期:税款所属期下月的征期 注意:纳税人应当按照工资发放期进 行税款的计算,在税法规定的税款申报期 内进行税款的申报。 基本原则:当月发薪,次月申报 ● 个人所得税扣缴申报遵循"当月发 薪,次月申报"原则。 ● 示例说明:某单位2025年1月12日 发放工资,那么单位就应该在2月15日 前向税务机关申报,在"自然人电子税 务局(扣缴端)"上填报扣缴申报表时, 该笔税款的税款所属期应为1月份。 特殊情形申报指南 8 1.跨月发放工资 · 情形:李经理1月份的工资,于2月份 发放 ● 税款所属期:2月(实际发放工资的月 (સે) · 申报期:3月15日前 · 申报方式:3月15日前，在"自然人 电子税务局(扣缴端)"上填报扣缴申报 表,税款所属期应为2月份。 8 ...

There were 161 million individual income tax returns filed to the IRS in 2024, possibly including yours. While not every American is required to file a tax return, most will – and there may be good reasons to file even if you don’t have to. In fact, filing taxes can be a good thing, particularly if you can claim tax credits or overpayments or otherwise have money returned to you. Whether you need to file usually depends mostly on your income, filing status and age. In special situations, you may have t ...

Group 1 - The article discusses the process for resetting the declaration password for withholding clients in the electronic tax bureau, outlining three methods for doing so [5][6]. - It details the registration process for the withholding client system, which includes four steps: entering regional and unit information, obtaining tax information, recording tax personnel information, and setting up data backup [7]. Group 2 - The article explains the deduction scope and standards for continuing education, specifying that taxpayers can deduct 400 yuan per month for up to 48 months for degree education, and a one-time deduction of 3600 yuan for vocational qualification education in the year the certificate is obtained [14][16]. - It clarifies that deductions for continuing education are not applicable for education received abroad or for foreign-issued skill certificates, as they do not meet the criteria of being within "China" [19][20].

欢迎扫描下方二维码关注： | 白然人电子报名品 [和增端] | | | | | | | | | 10 10:50 10 15 14 | | D | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | | | | SOFCE | | | | | | | | | | 代制代组 | | ● ■ >> 人员信息彩票 | | | | | | | | | 0 × | | ದ 人员催息采集 | | 1. 德亿高级军组织人的身份发展都都相信任, 高央治世界不在20后续降低公告的八景通过家庭。 | | | | | | | | | | | | | 2. 只有"周末成为"的研修人才能用行忆都有重编作,因为杜斯行《起源)。 | | | | | | | | | | | 中方都有如何成功中 记 | | 3. 更正在期中程费,无需调整人用状态。 | | | | | | | | | | | 图 个人的在全文传管理 | | 总人数:0人 本月入职:0人 不月真职:0人 | | | | | | | | | | | 原正日常有限制度公 分 | 01 ...

欢迎扫描下方二维码关注： 来源：北京西城税务 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，请联系删除。 来 源：北 京 税 务 来源 北京西城税务 欢迎扫描下方二维码关注： 西城 200 员工离职后,在个人所得税APP 端指定了新的扣缴义务人,且选 择变更原因为"因离职变更指定扣 缴义务人",系统则会将原单位的 专项附加扣除状态变更为"已冻 结"。该状态下，原扣缴义务人可 以继续【下载更新】纳税人在该 单位任职期间所填报的专项附加 扣除信息。 纳税缴费服务热线 起了解税收相关知识 山不(上一)之父 我刚买了一辆汽车,是 不是当月一定要缴纳车 辆购置税? 根据《中华人民共和国车 辆购置税法》第十二条规定: 车辆购置税的纳税义务发 生时间为纳税人购置应税车辆 的当日。纳税人应当自纳税义 务发生之日起六十日内申报缴 纳车辆购置税。 《财政部 税务总局关于车 辆购置税有关具体政策的公告》 (财政部 税务总局公告2019年 第71号) 第六条 ...

Core Viewpoint - The article discusses the procedures for correcting individual income tax declarations in the electronic tax bureau, specifically focusing on the deduction methods for salary income and the necessary steps to ensure consistency in tax filings [2][4][7]. Summary by Sections Tax Calculation Issues - Employees may face issues when the deduction method for cumulative expenses differs between periods, leading to system validation failures [3]. Solutions for Tax Declaration - It is essential to determine if the employee qualifies for a cumulative deduction of 60,000 yuan starting from January. The employee must choose between a monthly deduction of 5,000 yuan or a one-time deduction of 60,000 yuan, ensuring consistency across all months in the tax declaration [4][5]. Steps for Monthly Deduction - To select the monthly deduction of 5,000 yuan, the software must be adjusted to reflect January as the reporting month. The employee's deduction confirmation must be set to "No" for the direct 60,000 yuan deduction, followed by recalculating and submitting the corrected tax declaration [5][6]. Steps for One-Time Deduction - For the one-time deduction of 60,000 yuan, three conditions must be met: continuous employment in the same unit for the previous year, total salary income not exceeding 60,000 yuan, and ongoing employment in the current year. The software settings must be adjusted accordingly to reflect these conditions [7].

Core Viewpoint - The article discusses the issues related to individual income tax declaration for small and micro enterprises, particularly focusing on the discrepancies in deduction methods that can lead to system prompts during tax filing [2][3]. Group 1: Reason Analysis - When employers pay salaries, they must calculate the withholding tax using the cumulative withholding method, which involves a specific formula for determining the taxable amount [4]. - For individuals whose total annual salary does not exceed 60,000 yuan, the employer can directly deduct the annual amount from January, meaning no tax is withheld until the income exceeds this threshold [5]. Group 2: Solutions - It is essential to confirm whether employees qualify for the 60,000 yuan annual deduction and to ensure consistency in the deduction method used across all months before submitting the tax declaration [7]. - If opting for the monthly deduction of 5,000 yuan, adjustments must be made in the tax system to reflect this choice, starting from January [10]. - For those choosing the one-time deduction of 60,000 yuan, similar adjustments must be made in the tax system, confirming the choice in the relevant section [11]. Group 3: Policy Basis - The article references the National Taxation Administration's announcements regarding the management of individual income tax withholding declarations, which provide the regulatory framework for these processes [14][15].

Core Viewpoint - The article aims to educate new taxpayers about property tax basics, specifically focusing on how property tax is calculated [1]. Group 1: Taxpayer Guidance - The article introduces a series of courses titled "First Lesson for New Taxpayers" to help them understand property tax [1]. - It emphasizes the importance of understanding tax obligations and provides a structured approach to learning about property tax [1]. Group 2: Tax Filing Process - Individual business owners are guided on how to declare their operating income through the natural person electronic tax bureau [8]. - The article details the steps for modifying tax declarations to ensure eligibility for personal income tax reduction policies [9][12]. - It explains the process of confirming tax data and submitting tax declarations, including the verification of income and expenses [10][12].