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残疾职工如何填报享受综合所得减免
蓝色柳林财税室· 2025-11-10 01:37
Group 1 - The article provides a step-by-step guide for individuals with disabilities to apply for personal income tax reductions through the "Personal Income Tax" app, emphasizing the importance of accurate information entry [3][4]. - It specifies that the reported tax reduction amount cannot exceed the taxable income amount, with a maximum reduction of 6,000 yuan applicable if the taxable income exceeds this threshold [4]. - The article highlights the need to confirm the accuracy of the reported tax reduction before completing the tax declaration process [4]. Group 2 - The article discusses the requirements for issuing VAT invoices, stating that invoices must be complete and match the actual transaction details, and buyers have the right to refuse non-compliant invoices [9]. - It outlines the consequences of accepting non-compliant invoices, which cannot be used for tax deductions according to the relevant tax regulations [11]. - The article warns against the illegal transfer or borrowing of invoices, which is prohibited under the invoice management regulations [12]. Group 3 - The article explains the tax declaration process for companies undergoing bankruptcy, detailing the obligations to report owed taxes and penalties during the bankruptcy proceedings [17]. - It mentions that the appointed administrator can handle tax matters on behalf of the company during the bankruptcy process, including issuing invoices as necessary [17]. - The article clarifies that tax debts and penalties are to be reported according to bankruptcy law, with specific provisions for interest arising from special tax adjustments [17].