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]

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 ...

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]

Group 1 - The article discusses the implementation of tax reduction policies for small and micro enterprises, specifically the "six taxes and two fees" exemption policy [10] - Newly established enterprises that are registered as general VAT taxpayers and meet specific criteria can enjoy tax reduction benefits [10] - The criteria include having no more than 300 employees and total assets not exceeding 50 million yuan [10] Group 2 - The article outlines the method for withholding personal income tax for employees who receive salary income for the first time within a tax year [12][14] - Employers can calculate the cumulative deduction based on 5,000 yuan per month multiplied by the number of months worked in the current year [14] - The system allows for automatic calculation of cumulative deductions when employers input employee information through the natural person electronic tax bureau [14]

欢迎扫描下方二维码关注： 来源：北京税务 供稿：北京丰台税务 自然人取得劳务报酬， 代开发票环节如何缴纳个人所得税？ 个人所得税以所得人为纳税人，以支付所得的单位或者个人为扣缴义务人。 政策依据 《中华人民共和国个人所得税法》 扣缴义务人向居民个人支付劳务报酬所得、稿酬所得、特许权使用费所得，按次或者按月预扣预缴个人所得税。具体预扣 预缴方法如下： 劳务报酬所得、稿酬所得、特许权使用费所得以收入减除费用后的余额为收入额。其中，稿酬所得的收入额减按百分之七十计 算。 减除费用：劳务报酬所得、稿酬所得、特许权使用费所得每次收入不超过四千元的，减除费用按八百元计算；每次收入四千元 以上的，减除费用按百分之二十计算。 应纳税所得额 ：劳务报酬所得、稿酬所得、特许权使用费所得，以每次收入额为预扣预缴应纳税所得额。劳务报酬所得适用百 分之二十至百分之四十的 超额累进预扣率 ，稿酬所得、特许权使用费所得适用百分之二十的比例预扣率。 劳务报酬所得应预扣预缴税额=预扣预缴应纳税所得额×预扣率-速算扣除数 稿酬所得、特许权使用费所得应预扣预缴税额=预扣预缴应纳税所得额×20% 政策依据 《国家税务总局关于全面实施新个人所得税法若 ...

Core Viewpoint - The announcement from the Ministry of Finance and the State Taxation Administration regarding the improvement of the VAT end-of-period credit refund policy will take effect from September 1, 2025, outlining specific eligibility criteria and procedures for taxpayers to apply for VAT refunds. Summary by Sections Eligibility Criteria for VAT Refund - Taxpayers must meet the following conditions to apply for the VAT end-of-period credit refund: - Taxpayer's credit rating must be A or B [2] - No instances of fraudulently obtaining VAT credits or invoices in the past 36 months [3] - No more than one tax evasion penalty from tax authorities in the past 36 months [4] - Must not have enjoyed VAT immediate refund or deferred refund policies since April 1, 2019, unless specified otherwise [5] Application Process for Refund - Taxpayers wishing to return previously refunded VAT credits must submit a "Refund Application Form" through the electronic tax bureau or tax service hall [6] - Upon returning the refunded VAT credits, taxpayers can continue to deduct input VAT in their subsequent tax declarations [6] Calculation of Refundable VAT Credits - The refundable VAT credits for eligible manufacturing and other specified industries are calculated using the formula: Refundable VAT Credits = End-of-Period VAT Credits × Input Composition Ratio × 100% [9] - The input composition ratio is determined based on the proportion of deductible VAT from specified invoices during the relevant period [10] Credit Rating Considerations - The credit rating used for eligibility is based on the taxpayer's rating at the time of submitting the refund application [11] Handling of VAT Debts - Taxpayers with both VAT debts and end-of-period VAT credits will have their refundable VAT credits determined after offsetting the debts with the latest VAT declaration [12] Submission of Refund Applications - General VAT taxpayers must submit their refund applications in the month following the fulfillment of eligibility conditions, after completing their VAT tax declaration [14] Impact of Returning Refunds on Future Applications - Taxpayers who return all previously received VAT refunds cannot apply for immediate refunds or deferred refunds for transactions occurring after the return [15] Post-Approval Actions - After the tax authority approves the VAT refund application, taxpayers must adjust their end-of-period VAT credits accordingly and report the approved refundable amount in their VAT declarations [16]

Core Viewpoint - The article discusses the error message encountered when individuals file personal income tax through the electronic tax bureau, specifically regarding the inconsistency in deduction methods used in different months [2][3]. Reason Analysis - The error arises because the withholding unit reported a monthly deduction of 5,000 yuan in the previous month, while the current month’s filing attempts to apply a direct deduction of 60,000 yuan for the year, leading to a validation failure in the system. The deduction method must remain consistent with the previous reporting period [3]. Policy Update - According to the announcement by the State Administration of Taxation, individuals whose total salary income does not exceed 60,000 yuan in the previous tax year can have their deductions calculated directly at 60,000 yuan for the current year, provided they meet specific conditions [4]. - The three conditions for employees to qualify for the 60,000 yuan deduction are: 1. Employment at the same unit for the entire previous tax year. 2. Total salary income for the previous year not exceeding 60,000 yuan. 3. Continued employment at the same unit from January of the current tax year [4]. Solution Steps - To resolve the error, the following steps should be taken: 1. Confirm that the employee meets the policy conditions. 2. Correct the previous month's declaration regarding cumulative deduction confirmation before filing for the current month [6]. 3. Log into the electronic tax bureau, adjust the tax month to January, and access the comprehensive income declaration interface [6][7]. 4. Modify the deduction confirmation to reflect the correct deduction method and recalculate the tax before submitting the corrected declaration [7][8]. Important Notes - If the employee does not meet the conditions for the one-time 60,000 yuan deduction, they should select "no" and continue with the monthly deduction of 5,000 yuan [9]. - It is crucial to perform the correction sequentially by month to avoid omissions [9].

Group 1 - The article discusses the tax withholding process for new employees, particularly focusing on recent graduates and their first salary [2][4] - It highlights that new employees, like recent graduates, may not need to prepay individual income tax if their taxable income is negative after deductions [2][4] - The article also addresses the eligibility criteria for new hires, including those who have not received any salary before joining the new company [4] Group 2 - The article explains that companies hiring unemployed individuals can enjoy VAT reduction benefits if certain conditions are met, such as signing a labor contract for over a year and paying social insurance [4] - It specifies that eligible companies can deduct a fixed amount of taxes for each qualified employee, with a standard deduction of 6,000 yuan per person per year, which can be increased by up to 30% [4] - The article mentions that training expenses for new employees can be deducted from corporate income tax if they do not exceed 8% of the total salary expenses [4]