欢迎扫描下方二维码关注： 小杜 申税小微，我刚接手企业员工工资薪金个人所得税申报工作，我们经理让我把上个月员工的个税给申报 掉，我之前没接触过，你能教教我怎么操作吗？ 没问题，申报工资薪金个人所得税需要通过自然人电子税务局（扣缴端）进行操作，具体流程跟我一起来 学习一下吧。 申税 小微 一、人员信息采集 1.通过扫码或输入密码等方式，登录自然人电子税务局（扣缴端），选择【人员信息采集】，将员工信息进行填写。 二、收入及减除费用填写 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。 1. 选择【综合所得申报】，会跳出确认信息提示，点击【确定】。 2．根据提示框内的内容，按需选择【复制上月数据】、【标准模版导入】或【生成零工资记录】。 若是首次申报，则可以选择【生成零工资记录】，已录入的员工信息会自动代入，根据实际情况填写收入数据即可。 三、税款计算 将相关数据填写完成后，返回进入【税款计算】界面，将已 ...

Core Viewpoint - The article discusses the recent announcement by the National Taxation Administration and the Ministry of Finance regarding the optimization of the prepayment declaration for enjoying the R&D expense super deduction policy, allowing companies to choose to enjoy this policy based on their actual R&D expenses incurred in the first half of the year [1]. Summary by Sections Enjoyment Method - Companies can enjoy the R&D expense super deduction policy by following the principle of "actual occurrence, self-judgment, declaration enjoyment, and relevant materials kept for reference." They can calculate the super deduction amount based on actual R&D expenses and fill in the relevant information in the tax declaration form without prior filing or approval [1]. Policy Content - From January 1, 2023, companies can deduct 100% of the actual R&D expenses incurred that do not form intangible assets from their taxable income. For expenses that form intangible assets, they can amortize 200% of the cost of the intangible assets [1]. - For integrated circuit and industrial mother machine companies, from January 1, 2023, to December 31, 2027, they can deduct 120% of the actual R&D expenses incurred that do not form intangible assets and amortize 220% of the cost of intangible assets [1]. Declaration Process - The declaration process involves filling out the "Corporate Income Tax Monthly (Quarterly) Prepayment Tax Declaration Form (Type A)" and selecting the relevant super deduction items in the specified section [2]. - In the "Exempt, Reduced Tax Income, Super Deduction Type Options" section, companies need to check the corresponding super deduction items and fill in the amount of the benefit [2].