个人所得税申报

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异地建安项目从业人员个人所得税申报流程杭州税务
蓝色柳林财税室· 2025-10-09 01:35
欢迎扫描下方二维码关注: 总承包企业和分承包企业通过劳务派遣公 司聘用劳务人员跨省异地工作期间的工资、薪 金所得个人所得税,由劳务派遣公司依法代扣 代缴并向工程作业所在地税务机关申报缴纳。 纳税人跨县(市)临时从事生产经营活动 的,应向机构所在地的税务机关办理跨区域涉 税事项报告,并向经营地主管税务机关进行报 验以及办理其他涉税事项,待经营地主管税务 机关认定个人所得税税种后,可在自然人电子 税务局申报和缴纳个人所得税,分别为:自然 人电子税务局WEB端、自然人电子税务局 ( 扣缴端 ) 。让我们一起来看看吧! -、自然人电子税务局WEB端操作流程 》 经办人先通过单位报验主体的法定代表 人或者主管税务机关进行扣缴权限授权后, 登 录 自 然 人 电 子 税 务 局 W E B 端 ( https://etax.chinatax.gov.cn/ 。 点击【单位办税】,进入自然人电子 税务局操作页面。 ▷ 点击【切换】,可在弹出窗口中选择 对应的单位,点击【办理个税业务】,即 可进入申报界面。 根据《国家税务总局关于建筑安装业跨省 异地工程作业人员个人所得税征收管理问题的 公告》(国家税务总局公告2015年第5 ...
8月份的工资,9月份发,个人所得税应该在哪个月申报?
蓝色柳林财税室· 2025-10-01 03:18
欢迎扫描下方二维码关注: 来源: 北京税务 供稿: 北京大兴税务 来源北京稅務 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。 货成本、业务支出以及其他耗 费。如工业企业生产产品的原 材料成本、制造费用等,商业 企业销售商品的成本等,一般 符合规定的可据实扣除。 2.费用:包括销售费用、 管理费用和财务费用。销售费 用如广告费、运输费、装卸费 等;管理费用如办公费、差旅 费、业务招待费等;财务费用 如利息支出、汇兑损益等。其 中,业务招待费按发生额的 60%扣除,但最高不得超过当 年销售(营业)收入的5‰; 广告费和业务宣传费除特殊行 业外,不超过当年销售(营 业)收入15%的部分,准予扣 除,超过部分可结转以后纳税 年度扣除。 3.税金:企业发生的除企 业所得税和允许抵扣的增值税 以外的各项税金及其附加,如 消费税、城市维护建设税、教 育费附加、资源税、土地增值 税、房产税、车船税等,准予 在计 ...
【轻松办税】如何在个人所得税App申报其他经营所得?操作步骤
蓝色柳林财税室· 2025-09-18 01:16
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]
【12366热点速递】近期关于发票业务类问题热点答疑(三)
蓝色柳林财税室· 2025-09-16 07:12
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].
企业日常申报个税时,系统提示“上一属期未按照6万扣除累计减除费用”,怎么解决?操作步骤
蓝色柳林财税室· 2025-08-25 01:05
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].
【涨知识】居民个人⇄非居民个人身份转变,该如何申报个税
蓝色柳林财税室· 2025-08-20 08:57
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].
电子税务局|如何在电子税务局开具农产品收购发票?操作步骤
蓝色柳林财税室· 2025-08-19 05:05
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].
手把手教您报个税丨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?
蓝色柳林财税室· 2025-08-05 00:24
Group 1 - The article provides a step-by-step guide for taxpayers on how to query and print their personal income tax payment records through the Natural Person Electronic Tax Bureau (Web version) [1][4][6] - Taxpayers can select the city "Xiamen" to access records dating back to April 2005 [3] - The default setting shows the current year's tax period, and users can choose the desired tax period to view corresponding records [4][6] Group 2 - The article introduces the "Yueyue" interactive feature for taxpayers to seek assistance through intelligent and manual interactions [13][14] - Taxpayers can input questions or use voice input for inquiries, and the system will provide relevant knowledge based on current matters [14] - If the intelligent response does not meet the taxpayer's needs, they can switch to manual interaction by clicking the "manual" button [15] Group 3 - Taxpayers can leave messages during the waiting period for manual interaction, which will be addressed by staff once received [17] - An appointment feature allows taxpayers to schedule a time for manual interaction if they are unavailable at the moment [18] - The personal center function enables taxpayers to check the status of their messages, appointments, and other related information [20] Group 4 - The article explains how to switch between personal and enterprise identities for interaction within the electronic tax bureau [23] - Taxpayers can view their message and appointment information across both web and app platforms [25] - Instructions are provided for natural persons to modify their default service agency through the personal center [25]
你问我答 | 个人所得税APP如何申报其他经营所得?操作步骤
蓝色柳林财税室· 2025-08-02 00:11
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]
高考落幕,暑假“空窗期”可以享受子女教育专项附加扣除吗?
蓝色柳林财税室· 2025-07-02 11:10
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]