是呢, 想问问您, 当月工资下个 月发, 个税如何申报呢? 很多企业都会遇到这样的问题, 分好几种情形，但是你要把握住 一个核心原则。 什么核心原则呀? 个税申报只看工资实际发放的时间，和工资 所属期没关系，统一遵循当月发薪，次月申 报。税款所属期就是实际发薪所属的月份, 而税款所属期下月的征期为该所属期税款对 应的申报期,到时候在自然人电子税务局 (扣缴端) 申报就行。 如果1月工资2月发, 个税就在3 月征期内申报对吧? 没错, 税款所属期就是实际发放工资 的2月, 你在3月申报期内完成个税申 报就可以。 明白了, 那还有一种情况, 就是 同月分次发薪，比如1月工资月初 发一部分、月末发一部分，这种 情况怎么处理呢? 这个也简单,不用分开申报,把当 月两次发放的工资总额合并计算个 税就可以，税款所属期还是这个发 放月，依旧在次月申报期内完成申 报就行。 欢迎扫描下方二维码关注： 来源： 北京税务 脚本： 史晴 制 作：周鼎承 来源 北京税务 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 ...

Core Viewpoint - The article provides guidance on how to handle tax declaration issues related to individual income tax, specifically focusing on the deduction methods for cumulative reduction expenses. Group 1: Tax Declaration Process - Users can log into the new electronic tax bureau to manage their tax affairs, including checking the status of invoices and handling social security fees [3][8]. - The electronic tax bureau allows users to view both self-issued and received invoices, with options to check details and statuses [5][6]. Group 2: Cumulative Deduction Methods - There are two methods for cumulative deduction of expenses: a monthly deduction of 5,000 or a one-time deduction of 60,000 for the entire year [16][21]. - To ensure compliance, it is crucial to maintain consistency in the chosen deduction method across all months when filing tax returns [18][20]. Group 3: Conditions for One-Time Deduction - For the one-time deduction of 60,000, three conditions must be met: continuous employment at the same unit for the previous year, total income not exceeding 60,000, and ongoing employment in the current tax year [21][22].

Group 1 - The process for declaring work injury insurance fees for engineering projects involves logging into the social insurance fee management client, adding unit information, and selecting the correct tax registration information [2] - After the construction unit completes the insurance registration and associates the payment information at the tax office, they can access the "Engineering Project Social Insurance Fee Declaration (Self-Service)" menu to query the project information pending declaration [3] - The construction unit can verify the declaration data and submit it after calculating the payable amount from the tax system [4] Group 2 - Once the declaration is completed, the construction unit can check the declared project information in the "Declaration Records" menu [4] - The system displays the declared data, allowing the construction unit to view details, make payments, or void unprocessed declaration data [4] - The social insurance fee management client for construction work injury declaration is a separate module that requires prior registration at the local social security bureau and association at the tax authority [5] Group 3 - In case of data loss due to computer changes or software reinstallation, tax personnel can apply for the "Data Download" function at the tax service hall to retrieve individual income tax data within 72 hours [6] - After logging in, personnel can download previously submitted information by confirming the download prompt [7] - The process includes verifying via SMS and accessing the unit declaration record to download past individual income tax declaration forms [8]

Group 1 - The article provides a step-by-step guide for taxpayers on how to correct and void monthly (quarterly) operating income tax declarations in the electronic tax bureau [1][8] - Step 1 involves logging into the electronic tax bureau and navigating to the operating income module to initiate the tax declaration process [2] - Step 2 requires selecting the record that needs correction and clicking on "Start Correction" [3] - Step 3 entails modifying the data as per actual circumstances and confirming the changes [4] - Step 4 involves selecting the record to be declared and submitting the corrected declaration [6] - Step 5 indicates that the system will automatically retrieve the declaration result within 30 seconds, with an option to manually obtain feedback [7] - Step 6 explains that if the period to be corrected has been declared but not paid, or if the taxable amount is zero, the declaration can be voided directly [8] Group 2 - The article outlines the criteria for recognizing high-tech enterprises, which must engage in continuous R&D and technology transformation within key national support areas [13] - High-tech enterprises must possess core independent intellectual property rights and be registered in mainland China [14] - Recognition requires meeting several conditions, including having a minimum of 10% of technical staff engaged in R&D activities [15][16] - The article specifies the required ratio of R&D expenses to sales revenue based on the company's revenue brackets [17] - It also states that at least 60% of R&D expenses must occur within China [18] - High-tech enterprises can benefit from a reduced corporate income tax rate of 15% [20] - The article mentions that losses from the previous five years can be carried forward for up to ten years for qualifying high-tech enterprises [21] - Additionally, it highlights that foreign income for recognized high-tech enterprises can also enjoy the 15% tax rate [22]

Group 1 - The article provides a step-by-step guide for enterprises from other provinces to register on the Natural Person Electronic Tax Bureau (withholding end) in Shandong Province, including entering taxpayer identification numbers and selecting the appropriate options [1][2]. - It details the process for adding tax personnel information, including entering names and mobile numbers, and confirms the information before proceeding [3][5]. - The article explains how to log in to the Natural Person Electronic Tax Bureau, select the tax month, and add domestic personnel information, including necessary personal details [4][7]. Group 2 - It describes the process for declaring comprehensive income, including selecting normal salary income and generating data for reporting [6][11]. - The article outlines the steps for tax calculation and submission of the declaration form, ensuring all data is accurate before sending [12]. - It includes instructions for tax payment, detailing how to select records and choose payment methods [14].

Core Viewpoint - The article provides a step-by-step guide for taxpayers on how to correct or void their monthly (quarterly) business income tax declarations using the Natural Person Electronic Tax Bureau (Web version) [2][3][4]. Summary by Sections Introduction - The article aims to assist taxpayers in understanding the operational processes of the Natural Person Electronic Tax Bureau through a video series [2]. Step-by-Step Guide - Step 1: Log in to the Natural Person Electronic Tax Bureau using the personal income tax app or password [2]. - Step 2: Navigate to "Query" and select "Declaration Query (Correction/Void Declaration)" [2]. - Step 3: Click on "Completed" and then "View" to access the operation interface [3]. - Step 4: Click "Modify" to enter the "Input Investment Unit Information" screen and proceed [3]. - Step 5: Modify data in the "Input Tax Calculation Information" screen and continue [3]. - Step 6: In the "Input Tax Exemption Amount" screen, read the prompts and proceed [3]. - Step 7: Confirm the declaration information in the "Confirm Declaration Information" screen and finalize the correction [3]. - Step 8: If the correction period has been declared but not paid, or if the taxable amount is zero, the declaration can be voided directly [4]. Conclusion - The article encourages taxpayers to learn the correction process and invites them to watch the instructional video for further assistance [4].