2. 分支机构可以单独享受小微企业优惠吗？ 答 ： 这个是不可以的。现行企业所得税实行法人税制，企业应以法人为主体计算并缴纳企业所得税。企业设立不具有法人资格的分 支机构，应当先汇总计算总机构及其各分支机构的从业人数、资产总额、年度应纳税所得额，再依据各指标的合计数判断是否符合小型微 利企业条件。 欢迎扫描下方二维码关注： 热点梳理 图片 问答来啦 上海税务可视答疑平台2026年1月1日正式上线啦！1月6日是我们的直播首秀，您观看了吗？申税小微根据本期可视答疑，围绕企业所得 税、个人所得税、社保费，梳理了热点问答，一起来学习一下吧~ 一、企业所得税 图片 1. 许多纳税人在预缴申报时，不知道"职工薪酬"栏次该如何填写？ 答 ： "职工薪酬-已计入成本费用的职工薪酬"要填报纳税人会计核算计入成本费用的职工薪酬。包括工资薪金支出、职工福利费支 出、职工教育经费支出、工会经费支出、各类基本社会保障性缴款、住房公积金、补充养老保险、补充医疗保险等的累计金额。"职工薪 酬-实际支付给职工的应付职工薪酬"要填报纳税人"应付职工薪酬"会计科目下工资薪金借方发生的累计金额。 12366 图片 二、个人所得税 图片 1. 企业 ...

Group 1 - The article discusses the tax implications of employers covering personal income tax for employees, stating that such payments should be considered part of the employee's salary and cannot be deducted from corporate income tax if classified as management expenses [9]. Group 2 - The article defines "abnormal losses" as losses due to mismanagement, theft, spoilage, or legal violations leading to confiscation or destruction of goods or real estate [12]. - It specifies that input tax credits cannot be claimed for goods related to abnormal losses, including those from services and materials used in construction or renovation of real estate [13].

Core Viewpoint - The article discusses the implementation of electronic invoices (railway electronic tickets) for passenger transportation in China starting from October 1, detailing the process for general taxpayers to claim deductions [3][12]. Group 1: Deduction Process - Step 1: Log into the new electronic tax bureau and navigate to "Hot Services" then "Invoice Business" [3]. - Step 2: Click on "Invoice Selection Confirmation" followed by "Deduction Selection" [4]. - Step 3: Select the status "Not Selected," input relevant query conditions, and click "Query" to display eligible invoices [6]. - Step 4: Choose the qualifying electronic invoices and click "Submit Selection," confirming the operation upon success [7]. Group 2: Statistical Confirmation - Step 1: After all invoices for the current period are selected for deduction, access the statistical confirmation interface through "Hot Services" and "Invoice Business" [9]. - Step 2: Verify the statistical data, confirm the statistical table, and click "Apply Statistics" to finalize the electronic invoice deduction confirmation [10]. Group 3: VAT Declaration - General taxpayers should report the input tax amount from electronic invoices (railway electronic tickets) in the "Detailed Information of Input Tax Amount" section of the VAT and Additional Tax Declaration Form [11].

Group 1 - The article discusses the medical insurance treatment waiting period, which requires insured individuals to bear medical expenses incurred during this period themselves [3] - There is no direct provision for a waiting period in the Social Insurance Law of the People's Republic of China, but most regions have implemented it in practice for those who have interrupted or not participated in the insurance [3] - The average reimbursement for hospitalization is 4,437 yuan, and without a waiting period, individuals might choose to enroll only after falling ill, harming the interests of all insured [3] Group 2 - Starting from 2025, a fixed waiting period of 3 months will be established for those who have not continuously participated in the insurance, with an additional variable waiting period of 1 month for each year of interruption [4] - Insured individuals can reduce the variable waiting period by paying additional fees, with each extra year of payment reducing the waiting period by 1 month [4] - The fixed waiting period cannot be repaired to prevent individuals from enrolling after becoming ill, which would unfairly benefit them at the expense of continuous participants [4] Group 3 - The waiting period policy will not affect individuals who have not participated in insurance before 2025, as the new policy will only take effect for payments made in 2024 and onwards [4]

Group 1 - The article discusses issues related to the electronic tax bureau, specifically regarding the import of customs declarations and the confirmation of invoice numbers within the system [2][3][4] - It highlights the importance of ensuring that the invoice date falls within the specified range relative to the export date, which is 90 days before and 30 days after [2] - The article also addresses the process for printing tax payment certificates for state-owned land use rights and other non-tax revenues, directing users to the appropriate module for queries [2] Group 2 - The article mentions the challenges faced by entities when declaring land value-added tax, particularly when the applicable projects are not listed in the dropdown menu [3][4] - It provides guidance on how to check tax fee recognition information and emphasizes that the land value-added tax recognition is valid only until September 1, 2025, thus no declaration is needed until then [4] - The article explains the process for submitting consumption tax declarations and the need to wait until the next day after maintaining tax fee information to avoid system errors [4][5] Group 3 - The article outlines the limitations of the system in displaying agreement information, noting that only agreements effective within the last year are shown by default [5] - It advises users to adjust the effective date filter to access agreements from previous years, with a reminder that the date range cannot exceed one year [5]

Group 1 - The article discusses the personal income tax withholding regulations for students earning income during summer internships and new graduates starting their first jobs [2][8]. - For full-time students receiving labor remuneration, the tax withholding can be calculated using the cumulative withholding method as per the National Taxation Administration's announcement [2][4]. - The cumulative deduction for expenses is calculated as 5000 yuan/month multiplied by the number of months from the start of the internship to the current month [3][8]. Group 2 - The withholding tax rate and quick deduction amounts are specified in a table, with rates ranging from 3% for income up to 36,000 yuan to 45% for income exceeding 960,000 yuan [5][12]. - An example is provided where a student named Xiao Li does not need to pay tax on a labor remuneration of 4,000 yuan after deducting the 5,000 yuan expense threshold [7][9]. - New graduates can also apply the same cumulative deduction method for their first salary, allowing for a deduction of 35,000 yuan for the first seven months of the year [10][14].