欢迎扫描下方二维码关注： 预 缴 企 业 所 得 税 时 职 工 薪 酬 这 两 项 怎 么 填 ？ 一、企业所得税预缴申报表附报"优惠及附报事项"里的"职工薪酬"有两个填报项目，应该怎么填？ 答： 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、补充医疗保险等累计金额。 "职工薪酬-已计入成本费用的职工薪酬" "职工薪酬-实际支付给职工的应付职工薪酬" 填报纳税人"应付职工薪酬"会计科目下工资薪金借方发生额累计金额。 二、申报第四季度企业所得税的时候，这两个项目是填1-12月的累计数据，还是只填第四季度这三个月的本期发生数据？ 答： 需填写 1-12 月的累计数据。 延 伸 问 答 问：年终奖、离职补偿金是否需要计入？ 答： 年终奖需要计入到"已计入成本费用的职工薪酬"，如果发放需要计入到"实际支付给职工的应付职工薪酬"。 离职补偿金需要计入 到"已计入成本费用的职工薪酬"，不属于工资不需要计入到"实际支付给职工的应付职工薪酬"。 政策依据： 《国家税务总局关于优化企业所得税预缴纳税申报有关事项的 ...

Group 1 - Taxpayers can issue invoices for taxable activities even if they exceed the scope of their business license, as long as the activities are not explicitly prohibited by the state [5] - Taxpayers providing construction services across regions must report taxable matters through the online tax system or to the local tax authority, presenting the necessary tax registration documents [6][7] - The cross-regional tax matter report must be submitted to the local tax authority at the time of the first tax-related activity in the operating location [7] Group 2 - Construction enterprises with project departments established across regions must prepay corporate income tax based on 0.2% of the actual operating income, either monthly or quarterly [8] - The guidelines for resource tax state that the taxable sales amount is determined by the total price charged to the buyer, excluding VAT [14] - For resource tax calculation, sales of exempt VAT taxable products or products used for continuous production of non-taxable products should not include VAT in the sales amount [14]

Core Viewpoint - The article discusses the regulations regarding the corporate income tax collection management for enterprises that operate across regions, specifically focusing on the requirements for local prepayment of corporate income tax by branch offices [1]. Group 1: Local Prepayment Requirements - Branch offices that need to make local prepayments include the main institution and secondary branch offices that have the main production and operational functions [2]. - Secondary branch offices that do not have main production and operational functions and do not pay value-added tax or business tax locally, such as after-sales service, internal research and development, and warehousing, are not required to make local prepayments [2]. - Secondary branch offices recognized as small and micro-profit enterprises in the previous year are exempt from local prepayment [3]. - Newly established secondary branch offices are not required to make local prepayments in the year of establishment [4]. - Secondary branch offices that are canceled within the year will not make local prepayments from the date of tax registration cancellation [5]. - Secondary branch offices established outside of China that do not have legal person status are also exempt from local prepayment [6]. Group 2: Prepayment Calculation and Submission - The corporate income tax for consolidated tax-paying enterprises is calculated based on the actual profit, with 50% of the tax distributed among branch offices, and the remaining 50% paid by the main institution [8]. - Each branch office must submit the prepayment declaration within 15 days after the end of each month or quarter for the tax amount allocated to them [9]. - If a branch office fails to prepay the tax as allocated, the tax authority will impose penalties according to the relevant tax collection management laws [9]. - Branch offices must submit a simplified corporate income tax prepayment declaration form and a tax distribution table accepted by the main institution's tax authority [9]. Group 3: Prepayment Submission Process - The process for submitting prepayment involves logging into the electronic tax bureau, verifying the allocated prepayment ratio for the branch, and submitting the declaration [10]. Group 4: Regulatory Basis - The article references the announcement by the State Administration of Taxation regarding the management measures for corporate income tax collection for consolidated tax-paying enterprises [12].

Group 1 - The article provides a schedule for tax declaration and payment for various taxes including value-added tax, corporate income tax, and personal income tax, with specific deadlines outlined for each type of tax [8][11][12]. - It emphasizes the importance of electronic tax services, allowing taxpayers to file and pay taxes online through the electronic tax bureau or its app, enhancing convenience and efficiency [16][18]. - The article mentions the option for taxpayers to receive remote assistance through a service called "Yueyue," which can help with tax-related inquiries and submissions [15][17]. Group 2 - The article details the annual assessment of stamp duty on taxable business account books, based on the total amount of paid-in capital and capital reserves recorded in the books [11]. - It outlines the specific instructions for filling out the corporate income tax prepayment declaration form, particularly regarding employee compensation and related expenses [12][13][14]. - The article encourages taxpayers to complete real-name authentication on the electronic tax bureau to access tax knowledge and submit tax-related requests online [18].

Group 1 - The article discusses the tax obligations of small-scale taxpayers in the construction industry regarding VAT prepayment based on their monthly sales figures [2][4]. - It clarifies that if the total sales amount of multiple projects in the same prepayment location exceeds 100,000 yuan, VAT must be prepaid at a reduced rate of 1% [2]. - The article emphasizes that the monthly sales amount considered for VAT prepayment is the amount after deducting any subcontracting fees [4][5]. Group 2 - It states that if the quarterly sales amount does not exceed 300,000 yuan, small-scale taxpayers are not required to prepay VAT, and any prepaid tax can be refunded [5]. - The type of invoice issued (special VAT invoice or general VAT invoice) does not affect the obligation to prepay VAT for projects located in different regions [5]. - The article references specific tax regulations and announcements from the State Taxation Administration to support its points [2][4].

Core Viewpoint - The article discusses the tax implications for small and micro enterprises regarding corporate income tax prepayment and annual settlement, emphasizing the importance of compliance with eligibility criteria for tax benefits [7][8]. Group 1: Tax Prepayment and Benefits - Enterprises can enjoy corporate income tax benefits as small and micro enterprises during prepayment, even if they later exceed the eligibility criteria [7]. - An example is provided where a trading company initially qualifies for tax benefits but later exceeds the employee threshold, illustrating the need for careful monitoring of eligibility throughout the year [7]. Group 2: Compliance and Settlement - It is crucial for enterprises to verify their eligibility for tax benefits during the annual settlement process, ensuring compliance with the regulations [8]. - If an enterprise no longer meets the criteria, it must correctly report and pay the remaining tax due during the annual settlement [8].