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自然人电子税务局(扣缴端)申报工资薪金所得如何填写减免事项?操作步骤
蓝色柳林财税室· 2025-09-18 01:16
Core Viewpoint - The article provides a detailed guide on how taxpayers can declare their salary income through the Natural Person Electronic Tax Bureau, focusing on the process of filling out tax exemption and reduction items. Group 1: Tax Declaration Process - Taxpayers need to log into the Natural Person Electronic Tax Bureau (withholding end) and navigate to "Comprehensive Income Declaration" to declare normal salary income [3][4]. - After entering the "Normal Salary Income" interface, taxpayers can click "Add" to input data for tax-exempt income or reduced tax amounts [5][6]. - Once the data is filled out, the "Reduction Items Schedule" will automatically show a status of "Pending Completion," which can be edited as necessary [8]. Group 2: Data Entry Requirements - Taxpayers must enter details such as tax-exempt income, special deductions, and other deductible amounts, ensuring compliance with policy regulations [6][14]. - If there are multiple individuals benefiting from tax exemptions, taxpayers can export a template for bulk data entry and then import it back into the system [16]. Group 3: Specific Exemption and Reduction Items - Taxpayers can select specific "Exemption Items" and "Exemption Nature" when reporting tax-exempt income, and must fill in the corresponding amounts before saving [14][15]. - The article lists various types of income that may qualify for tax exemption, including wages for seafarers, retirement wages, and certain allowances [15].
企业固定资产投入使用后,由于工程款项尚未结清未取得全额发票的,能否税前扣除?
蓝色柳林财税室· 2025-09-18 01:16
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: 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。 根据《国家税务总局关于个人终止投资经营收 回款项征收个人所得税问题的公告》(国家税务总局 公告2011年第41号)文件规定:一、个人因各种原因终 止投资、联营、经营合作等行为,从被投资企业或合 作项目、被投资企业的其他投资者以及合作项目的经 营合作人取得股权转让收入、违约金、补偿金、赔偿 金及以其他名目收回的款项等, 均属于个人所得税应 税收入,应按照"财产转让所得"项目适用的规定计 算缴纳个人所得税。 项如何计算缴纳个人所得税 应纳税所得额的计算公式如下: 应纳税所得额=个人取得的股权转让收入、违约 金、补偿金、赔偿金及以其他名目收回款项合计数-原 实际出资额(投入额)及相关税费。 国家税务总局山西省税务局 自然人电子税务局(扣缴端) a T ITEL HEAD E = 初 纳税人通过自然人电子税务局 ...