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].

Group 1 - The announcement by the National Taxation Administration outlines the management of individual income tax collection for personnel working on construction projects across provinces, stating that general contractors and subcontractors are responsible for withholding and paying taxes on behalf of their employees [2] - Labor dispatch companies are also required to withhold and pay individual income tax for workers dispatched to work in different provinces [2] - Taxpayers temporarily engaging in production and business activities across counties must report tax matters to the tax authority at their location and submit relevant documents for tax recognition [2] Group 2 - The operational process for the Natural Person Electronic Tax Bureau (WEB version) includes logging in, selecting the unit, and entering the tax declaration interface [3][12] - Users can switch between units and access the personal income tax business handling interface [5] - The system allows for the collection and submission of personnel information and special additional deduction information [7][8] Group 3 - After completing personnel information collection, users can proceed to the comprehensive income declaration, selecting the tax period and entering normal salary income data [11][19] - The system provides options for various income types, including normal salary, special deductions, and other classifications [20][21] - Users must ensure that all information submitted complies with the individual income tax law and related regulations [17][18]

Core Viewpoint - The article discusses the tax deduction policies for corporate income tax in China, detailing what expenses can be deducted and the requirements for tax deduction certificates [9][10][11]. Summary by Sections Tax Deductible Expenses - Costs that can be deducted include raw material costs, manufacturing expenses, and other operational costs for industrial and commercial enterprises [9]. - Expenses are categorized into sales expenses, management expenses, and financial expenses, with specific rules for deductibility, such as business entertainment expenses being deductible at 60% but capped at 0.5% of annual sales revenue [9][10]. Non-Deductible Expenses - According to the Corporate Income Tax Law, certain expenditures are not deductible, including dividends paid to investors, corporate income tax, fines, and sponsorship expenses [11][12]. Tax Deduction Certificates - Tax deduction certificates are classified into internal and external certificates, with internal certificates being self-made documents for accounting purposes and external certificates including invoices and tax payment receipts [12][13]. - Companies must obtain these certificates before the end of the corporate income tax settlement period, typically by May 31 of the following year [12]. Retroactive Deductions - If a company fails to obtain the necessary tax deduction certificates in previous years, it can still claim deductions in subsequent years, provided the certificates are obtained within five years of the original expense [13].

Group 1 - The article provides a detailed guide on how individuals, excluding certain business types, can declare their operating income for personal income tax using the Personal Income Tax App [2][4][5] - It outlines the steps for declaring other operating income (A form), including logging into the app, selecting the tax year, entering total income and costs, and submitting the declaration [4][5][6] - The article emphasizes the importance of accurately filling in income, costs, and any applicable tax adjustments, as well as the option to claim deductions for previous losses and donations [5][8][9] Group 2 - After completing the A form, individuals must submit the B form by March 31 of the following year, following a similar process of logging in and entering required information [5][6][7] - The B form requires additional details such as tax adjustments and the option to claim previous losses, ensuring that all calculations are verified before submission [8][9] - The article highlights the need for individuals to differentiate between taxable and non-taxable income, particularly in the context of agricultural products and their tax exemptions [13][20][24]

Core Viewpoint - The article provides detailed guidelines on how to correctly issue invoices for construction services, emphasizing the importance of compliance with tax regulations and proper documentation [1][2][4]. Group 1: Invoice Issuance Guidelines - Invoices must be issued truthfully and in accordance with the specified timelines, sequences, and sections, with paper invoices requiring a special stamp [1]. - When issuing non-electronic invoices, the taxpayer must indicate the location of the construction service and the project name in the remarks section [2]. - For electronic invoices, taxpayers should log into the new electronic tax bureau and follow the steps to issue blue invoices, ensuring to fill in the construction service location and project details [3][4]. Group 2: Policy References - The article references several key policies, including the State Council's decision to amend the Invoice Management Measures and announcements from the National Taxation Administration regarding the transition from business tax to value-added tax [7][11]. - It also outlines the procedures for handling red invoices in cases of returns or changes in the seller's name, emphasizing the need for proper documentation and system compliance [7][8].

Group 1 - The article addresses an issue where employees encounter an error message during the declaration of individual income tax, indicating that the previous period did not deduct the cumulative reduction amount of 60,000 yuan [1][3]. - The error arises when an employee previously deducted based on 5,000 yuan per month but attempts to switch to a 60,000 yuan annual deduction, leading to a mismatch in deduction methods [5][6]. - According to the National Taxation Administration's announcement, employees whose annual income does not exceed 60,000 yuan can choose to deduct either 60,000 yuan directly or continue with the 5,000 yuan monthly deduction [6][7]. Group 2 - For employees opting for the 60,000 yuan deduction, they must first correct the cumulative reduction amount in the previous months' declaration before proceeding with the current month's declaration [8][12]. - The steps to correct the declaration include adjusting the tax month to January, entering the comprehensive income declaration, and confirming the deduction method [8][10][11]. - After confirming the changes, the employee must return to the declaration interface to recalculate the tax and submit the corrected declaration [12][17]. Group 3 - Alternatively, employees can continue to deduct based on 5,000 yuan per month, which also requires adjusting the tax month to January and following similar steps in the declaration process [18][20]. - The article emphasizes that only one of the two methods should be chosen based on the employee's actual situation, and corrections should be made sequentially by month [24].

Core Viewpoint - The article discusses the differences between resident and non-resident individuals in China regarding personal income tax obligations and the specific regulations that apply to each category [1][2][3]. Summary by Sections Basic Concepts - Resident individuals are defined as those who have a domicile in China or stay in China for 183 days or more within a tax year. Non-resident individuals do not have a domicile and stay for less than 183 days [1]. - Resident individuals are subject to personal income tax on income sourced from both China and abroad, while non-resident individuals are only taxed on income sourced from within China [1]. Tax Obligations - Resident individuals calculate personal income tax based on their comprehensive income, which includes wages, labor remuneration, and other specified incomes, after deducting a standard expense of 60,000 yuan and other allowable deductions [3]. - Non-resident individuals calculate personal income tax on a monthly or per-instance basis, with a deduction of 5,000 yuan from their monthly income for tax calculations [3]. Other Regulations - Non-resident individuals who stay in China for no more than 90 days in a tax year are exempt from personal income tax on income paid by foreign employers, provided it is not borne by a Chinese entity [2]. - Non-resident individuals who stay for more than 183 days but have not been in China for six consecutive years may apply for tax exemption on foreign-sourced income by filing with the tax authority [2]. Identity Transition - Non-resident individuals who initially expect to stay for less than 90 days but exceed this duration must report to the tax authority within 15 days after reaching the threshold and recalculate their tax obligations without incurring penalties [4]. - If a non-resident individual’s stay extends to meet the criteria for residency, they must maintain the same tax withholding method for the year but can opt for a final settlement before leaving China [3][4]. Policy References - The article cites relevant laws and regulations, including the Personal Income Tax Law of the People's Republic of China and related announcements from the Ministry of Finance and the State Taxation Administration [5].