欢迎扫描下方二维码关注： 公司最近在外地的几个工程都完工了，有几个问题困扰我好久了。建筑企业经营地主管税务机关怎么确定 企业预缴税款时实现多少收入？企业需要自行判断并对0销售额真实性负责吗？ 王会计 按照现行规定应当预缴增值税税款的纳税人，在预缴时，应填写《增值税及附加税费预缴表》。纳税人应 对其填报内容的真实性负责，并在表格中"声明"栏签字确认就可以了。 王会计 那么预缴地实现的月销售额是指差额扣除前还是差额扣除后的销售额？比如提供建筑服务，是按总包扣除 分包后的余额确认是否超过10万还是扣除前的金额确认？ 税务人员 预缴地实现的月销售额指差额扣除后的销售额。比如纳税人提供建筑服务，按总包扣除分包之后的差额确 认销售额，以判断是否适用小规模纳税人10万元免税政策。 税务人员 王会计 纳税人在同一个预缴地有多个建筑项目，每个项目的月销售额都没超过10万元，但是这几个项目合计月销 售额超过10万元，需要预缴增值税吗？ 税务人员 在同一预缴地的主管税务机关辖区内有多个建筑项目的，按照同一预缴地所有项目总销售额判断是否需要 预缴增值税，月销售额超过10万元则需要预缴。不同预缴地的建筑项目，按照不同预缴地实现的月销售 ...

欢迎扫描下方二维码关注： ""应应纳纳税税所所得得额额"" ""应应纳纳税税额额"" 有有什什么么区区别别？？如如何何计计算算？？ "应纳税所得额"和"应纳税额"有什么区别？如何计算？今天一起来学习一下！ 概念不同 1 应纳税所得额： 企业每一纳税年度的收入总额，减除 不征税收入 、免税收入、各项扣除以及允许弥补的以前年度亏损后的余额，为 应纳税所得额。 2 应纳税额： 企业的应纳税所得额乘以适用税率， 减除 依照《中华人民共和国企业所得税法》关于税收优惠的规定减免和抵免的 税额后的余额，为应纳税额。 计算公式不同 1 应纳税所得额： 企业应纳税所得额的计算，以权责发生制为原则，属于当期的收入和费用，不论款项是否收付，均作为当期的收入和 费用；不属于当期的收入和费用，即使款项已经在当期收付，均不作为当期的收入和费用。中华人民共和国企业所得税法 实施条例和国务院财政、税务主管部门另有规定的除外。 1.直接计算法： 企业每一纳税年度的收入总额，减除不征税收入、免税收入、各项扣除以及允许弥补的以前年度亏损后的余额为应纳 税所得额。 应纳税所得额 =收入总额-不征税收入-免税收入-各项扣除-允许弥补的以前年度亏损 2 ...

Core Viewpoint - The article discusses the tax deduction policies for corporate income tax in China, detailing what expenses can be deducted and the requirements for tax deduction certificates [9][10][11]. Summary by Sections Tax Deductible Expenses - Costs that can be deducted include raw material costs, manufacturing expenses, and other operational costs for industrial and commercial enterprises [9]. - Expenses are categorized into sales expenses, management expenses, and financial expenses, with specific rules for deductibility, such as business entertainment expenses being deductible at 60% but capped at 0.5% of annual sales revenue [9][10]. Non-Deductible Expenses - According to the Corporate Income Tax Law, certain expenditures are not deductible, including dividends paid to investors, corporate income tax, fines, and sponsorship expenses [11][12]. Tax Deduction Certificates - Tax deduction certificates are classified into internal and external certificates, with internal certificates being self-made documents for accounting purposes and external certificates including invoices and tax payment receipts [12][13]. - Companies must obtain these certificates before the end of the corporate income tax settlement period, typically by May 31 of the following year [12]. Retroactive Deductions - If a company fails to obtain the necessary tax deduction certificates in previous years, it can still claim deductions in subsequent years, provided the certificates are obtained within five years of the original expense [13].

Core Viewpoint - The article emphasizes the importance of the personal income tax reconciliation process, which allows individuals to claim refunds or make up for underpaid taxes before the deadline of June 30, 2025 [1][11]. Group 1: Tax Reconciliation Process - The personal income tax reconciliation, known as "汇算清缴," allows individuals to re-declare their income tax from the previous year between March 1 and June 30 each year [8]. - The principle of this process is "more refunds, less supplements," meaning if an individual has overpaid taxes, they can receive a refund [9]. - Individuals can use the "个人所得税" app to complete the reconciliation process [2][8]. Group 2: Tax Calculation and Deductions - The formula for calculating personal income tax is: Tax Payable = Taxable Income × Corresponding Tax Rate - Quick Deduction [13]. - Taxable income is derived from total income minus allowable deductions, which can significantly reduce the amount of tax owed [18]. - There are two main categories of deductible items: directly deductible items and those that require self-declaration [19][20]. Group 3: Specific Deductible Items - Directly deductible items include certain exempt incomes, a standard deduction of 60,000 yuan, and contributions to social insurance [19]. - Self-declared deductible items include seven special additional deductions related to housing, education, and medical expenses, among others [20][22]. - The article provides a detailed table of deductible amounts and conditions for various items, such as childcare, education, and housing loan interest [25][26][27]. Group 4: Personal Pension Accounts - Contributions to personal pension accounts can enjoy tax deferral benefits, meaning no tax is paid upon deposit, but a 3% tax is applied upon withdrawal in retirement [28]. - The article highlights that individuals can benefit from tax deductions by contributing to personal pension accounts before the end of the year [30][66]. Group 5: Tax Saving Techniques - The article suggests three techniques for maximizing tax savings during the reconciliation process, including choosing the most beneficial method for calculating year-end bonuses [51][52]. - Couples can optimize deductions by selecting which partner claims specific deductions based on their respective tax rates [55]. - Individuals should evaluate whether to claim deductions for rent or mortgage interest based on which provides a greater tax benefit [57]. Group 6: Common Questions and Clarifications - The article addresses common questions regarding potential tax liabilities, eligibility for deductions, and the implications of missed declarations from previous years [63][65][68]. - It clarifies that only first-home loans qualify for certain deductions and that most commercial insurance does not qualify for tax deductions [71][72]. Group 7: Summary and Key Steps - The article concludes by encouraging individuals to plan their tax deductions carefully, as annual savings can accumulate significantly over time [77]. - A checklist of key steps is provided to assist individuals in completing the tax reconciliation process smoothly [78].

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。 0 32-25 2025年 川微企业所得祝 年度申报指引 扫码查看 责任编辑：李嘉欣 几个税收名词长得很像，容易发生混淆，今 天我让"他们"自己给大家讲解清楚。 (2) 000 应纳税所得额 大家好，我是应纳税所得额。 应纳税额 大家好，我也是应纳税额。 应纳税所得额 你可别学我，虽然咱俩长得 像．名字呢可不一样。 应纳税额 知道知道，我也没学你，我 是"应纳税额"。 应纳税所得额 有人呢，叫我计税依据，有人 给我起外号叫作利润，其实都不严 谨。正式介绍一下，我是企业每一 纳税年度的收入总额，减除不征税 收入、免税收入、各项扣除以及允 许弥补的以前年度亏损后的余额。 应纳税额 您别看我名字短，我可是企 业所得税的最后一环。应纳税所 得额乘以适用税率，减除依照企 业所得税法关于税收优惠的规定 减免和抵免的税额后的余额，就 是我，应纳税额。 应纳税所得额 ...