欢迎扫描下方二维码关注： 情形1: 没有签订纸质合同，是否不用申报印花税? 根据《财政部 国家税务总局关于印花税若干政策 的通知》（财税〔2006〕162号）第一条规定，对 纳税人以电子形式签订的各类应税凭证按规定征收 印花税。因此除了纸质版合同外，电子合同、电子 订单等网上签署的合同单据同样需要缴纳印花税。 \\\\\\\\ 根据《财政部 税务总局关于印花税若干事项政策 执行口径的公告》（财政部 税务总局公告2022年 第22号）第二条第（二）项规定，企业之间书立 的确定买卖关系、明确买卖双方权利义务的订单、 要货单等单据,且未另外书立买卖合同的,应当 按规定缴纳印花税。 根据《中华人民共和国印花税法》 0 + 第十二条第一款第（八）项规定， 个人与电子商务经营者订立的电子 订单免征印花税。 f F 高: 情形2: 合同上没有写明购销金额怎么办? 根据《中华人民共和国印花税法》第六条规定，应 税合同、产权转移书据未列明金额的，印花税的计 税依据按照实际结算的金额确定。 计税依据按照前款规定仍不能确定的，按照书立合 同、产权转移书据时的市场价格确定；依法应当执 行政府定价或者政府指导价的，按照国家有关规定 确 ...

Core Viewpoint - The article discusses the taxation policies related to internship compensation for students, emphasizing the need for companies to withhold personal income tax on payments made to interns according to specific regulations [4]. Taxation Policies - According to the Ministry of Finance and the State Administration of Taxation, companies are required to withhold personal income tax on compensation paid to interns from vocational schools and higher education institutions [4]. - Interns' income should be classified as "labor remuneration income" for tax withholding purposes [8]. Calculation Methods for Tax Withholding - Two methods are available for calculating personal income tax for interns: 1. Cumulative withholding method, where the tax is calculated based on cumulative income and allowable deductions [11]. 2. Per-instance or monthly calculation method, where tax is withheld based on each payment made to the intern [12]. Cumulative Withholding Method - The formula for calculating the tax amount is: (Cumulative income - Cumulative deductions) × Withholding rate - Quick deduction - Cumulative tax already withheld [11]. - Cumulative deductions are calculated as 5000 yuan/month multiplied by the number of months the intern has worked at the company [11]. Per-instance Calculation Method - For each payment made to the intern, the taxable income is determined by deducting specific expenses from the labor remuneration income [13]. - The tax amount is calculated as: Taxable income × Withholding rate - Quick deduction [13]. Tax Rates and Deductions - The withholding rates and quick deductions for labor remuneration income are structured in brackets, with varying rates from 3% for income up to 36,000 yuan to 45% for income exceeding 960,000 yuan [12]. - For labor remuneration income, if the payment is less than or equal to 4000 yuan, a deduction of 800 yuan is allowed; for amounts exceeding 4000 yuan, a 20% deduction applies [13].

欢迎扫描下方二维码关注： 来源： 北京税务 个人所得税预扣率表 (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 | | --- | --- | --- | --- | | 0 | 不超过 36000 元的 | 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 | 85920 | | 7 | 超过 960000 元的 | 45 | 181920 | 知识拓展 1.专项扣除 首次取得工资、薪金所得的居民个人，是指 自纳税年度首月起至新入职时,未取得工资、薪 金所得或者未按照累计预扣法预扣预缴过连续性 劳务报酬所得个人所得税的居民个人。 举例哥 小刘6月份毕业，8月份 ...

Core Viewpoint - The article discusses the personal income tax withholding rates in China, detailing the tax brackets and how to calculate the taxable income and tax payable based on various deductions and income levels [4][5][7]. Tax Brackets - There are six critical points for tax rate changes: 36,000, 144,000, 300,000, 420,000, 660,000, and 960,000 yuan [4]. - The withholding tax rates are as follows: - Up to 36,000 yuan: 3% - 36,001 to 144,000 yuan: 10% - 144,001 to 300,000 yuan: 20% - 300,001 to 420,000 yuan: 25% - 420,001 to 660,000 yuan: 30% - 660,001 to 960,000 yuan: 35% - Above 960,000 yuan: 45% [5]. Tax Calculation Method - The taxable income is calculated by deducting exempt income, allowable expenses, special deductions, and other legally determined deductions from the total income [7]. - The formula for calculating the current period's withholding tax is: - Current withholding tax = (Cumulative taxable income × Withholding rate - Quick deduction) - Cumulative exempt income - Cumulative withheld tax [7]. Example Calculation - An example is provided where an individual earns 12,500 yuan monthly with various deductions. The tax payable is calculated monthly, showing how the cumulative taxable income affects the withholding tax rate [9][10]. - For instance, in January, the taxable income after deductions is 4,500 yuan, resulting in a tax of 135 yuan at a 3% rate. As the cumulative income increases, the tax rate changes accordingly [9][10].

Core Viewpoint - The article discusses the adjustments to the personal income tax withholding and prepayment methods for students engaged in internships, as per the announcement by the State Taxation Administration [2]. Summary by Sections Personal Income Tax Withholding for Students - Students receiving labor remuneration during internships can calculate and withhold personal income tax using the cumulative withholding method as specified in the relevant regulations [2]. - The specific formula for calculating the current period's withholding tax is provided, which includes cumulative income, allowable deductions, withholding rates, and other factors [2]. Cumulative Deduction Calculation - Cumulative deductions are calculated based on a monthly allowance of 5000 yuan multiplied by the number of months the taxpayer has been interning at the unit [2]. - The withholding rates and quick deduction amounts are detailed in a table, which outlines different income brackets and corresponding tax rates [3]. Tax Rate Table - The tax rate table specifies the withholding rates for various income brackets, ranging from 3% for income not exceeding 36,000 yuan to 45% for income exceeding 960,000 yuan [3].

Group 1 - The announcement by the State Taxation Administration outlines the implementation of personal income tax regulations, specifying that withholding agents must prepay individual income tax on labor remuneration, manuscript remuneration, and royalties on a per-instance or monthly basis [2] - According to the Personal Income Tax Law of the People's Republic of China, withholding agents are required to remit the withheld tax to the treasury by the 15th of the following month and submit a declaration form to the tax authorities [2] Group 2 - The process for entering taxpayer information in the Natural Person Electronic Tax Bureau involves selecting "Other" in the employment type section and completing the relevant information before saving and submitting [3] - The module for comprehensive income declaration allows taxpayers to choose between "Labor remuneration (applicable to cumulative withholding method)" or "Labor remuneration (not applicable to cumulative withholding method)" based on their actual situation [4] Group 3 - The tax calculation module in the Natural Person Electronic Tax Bureau shows that for the current period, the total income is 0.00 yuan, and the amount to be refunded or supplemented is also 0.00 yuan [7] - The declaration form submission module requires users to verify the data before sending the declaration [12] Group 4 - The special additional deduction policy for childcare expenses for children under three years old allows for a deduction of 2,000 yuan per month for each child [25] - Parents can choose to deduct the full amount by one parent or split the deduction equally between both parents [27][32]

Core Viewpoint - The article introduces the "Electric Tax Classroom" section on the "Shaanxi Taxation" WeChat public account, aimed at addressing taxpayers' pain points in daily tax handling and promoting the latest features of the national electronic tax bureau, thereby facilitating easier tax compliance and risk avoidance for businesses [1]. Group 1: General Taxpayer Registration - The article explains how to register as a general VAT taxpayer through the electronic tax bureau, emphasizing that registration must be completed within 15 days after the end of the reporting period in which the annual taxable sales exceed the specified threshold [17]. - It outlines that the system automatically determines the registration mode based on the taxpayer's tax data, which can be either confirmation mode or supplementary mode [4][5]. - Taxpayers must ensure that they do not have any abnormal account associations before proceeding with the registration [6]. Group 2: Registration Conditions - Taxpayers whose annual taxable sales exceed the small-scale taxpayer threshold of 5 million yuan must register as general VAT taxpayers [10]. - Certain industries, such as gas stations and airlines, are mandated to register as general taxpayers regardless of their sales volume [13]. - Taxpayers with sound accounting practices can voluntarily register as general taxpayers even if their sales do not exceed the threshold [11][12]. Group 3: Consequences of Late Registration - If taxpayers fail to register within the stipulated time, they will be subject to VAT calculations based on their sales from the following month, without the ability to deduct input VAT until registration is completed [18]. - The tax authority will issue a notification to remind taxpayers of their obligation to register if they miss the deadline [18]. Group 4: Common Questions - The article addresses common questions regarding the criteria for determining general VAT taxpayer qualifications, including the assessment of whether a taxpayer has issued or received invoices [7][9]. - It also clarifies the implications of late registration and the necessary steps to complete the registration process [19][20].

Tax Regulations Overview - The article discusses the taxation of various income types, including labor remuneration, manuscript remuneration, and royalties, with specific withholding tax rates applied [3] - Labor remuneration is subject to the personal income tax withholding rate table, while manuscript remuneration and royalties are subject to a flat withholding rate of 20% [3] Income Calculation for Specific Professions - For insurance agents and securities brokers, their commission income is classified as labor remuneration, calculated as the income excluding VAT minus 20% of expenses, and then included in the annual comprehensive income for tax calculation [3] - The business expenses for insurance agents and securities brokers are calculated at 25% of their income [3] Tax Withholding Methods - The article outlines that for full-time students receiving labor remuneration during internships, the withholding tax can be calculated using the cumulative withholding method as per the relevant tax regulations [4] - A new regulation effective from January 1, 2021, allows for simplified tax withholding for residents whose annual salary does not exceed 60,000 yuan, where no withholding is required until the threshold is exceeded [4] Internet Platform Tax Compliance - Internet platform companies are required to follow specific tax withholding and reporting procedures for individuals earning labor remuneration through their platforms, adhering to the cumulative withholding method [4]

Group 1 - The article discusses the process for taxpayers to batch print electronic invoices through the electronic tax bureau [2][3] - It outlines the steps to access the "Invoice Query Statistics" section on the electronic tax bureau platform [3][4] - The article provides details on the types of queries available, including querying issued and received invoices, as well as historical tax deduction information [5][6] Group 2 - The article mentions the new regulations regarding the withholding and prepayment of individual income tax for employees who first receive salary income within a tax year [14][15] - It specifies that employers can calculate cumulative deductions based on a monthly threshold of 5000 yuan multiplied by the number of months worked in the year [14][15] - The article also highlights the eligibility criteria for new employees to benefit from these tax deductions [15] Group 3 - The article explains the "Six Taxes and Two Fees" reduction policy for newly established enterprises that are general VAT taxpayers [21] - It states that such enterprises can enjoy tax reductions if they meet specific criteria, including having fewer than 300 employees and total assets not exceeding 50 million yuan [21] - The policy aims to support small and micro enterprises in non-restricted industries during their initial establishment phase [21]

欢迎扫描下方二维码关注： 来源山西税务税宣速递 欢迎扫描下方二维码关注： 根据《国家税务总局关于完善调整部分纳 税人个人所得税预扣预缴方法的公告》(国家税 务总局公告2020年第13号) 规定: 一、对一个纳税年度内首次取得工资、薪金 所得的居民个人, 扣缴义务人在预扣预缴个人所 得税时, 可按照5000元/月乘以纳税人当年截至 本月月份数计算累计减除费用。 四、本公告所称首次取得工资、薪金所得的 居民个人,是指自纳税年度首月起至新入职时, 末取得工资、薪金所得或者未按照累计预扣法 预扣预缴过连续性劳务报酬所得个人所得税的 居民个人。 满足以上条件的首次入职人员,扣缴义务 人可以通过自然人电子税务局(扣缴端)进行 人员信息采集, "入职年度就业情形"可根据实 际情况选择"当年首次入职学生"或"当年首 次入职其他人员",系统会自动计算出累计减 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。 载公司为增值税一般纳税人 的新设立 ...