跨区域涉税事项增值税预缴申报

Search documents
并税问答·系统操作 | 如何在电子税务局进行跨区域涉税事项增值税预缴申报?
蓝色柳林财税室· 2025-09-27 01:01
Group 1 - The article discusses the process for taxpayers to confirm and submit tax declaration data, including the ability to modify tax source information and submit multiple tax sources at once [2][9][12] - Taxpayers can view all tax source declaration information and filter by the competent tax authority for easier submission [2][9] - The system provides prompts for existing prepayment declarations and allows for a preview of the declaration before submission [2][12] Group 2 - Instructions are provided for changing or voiding corporate income tax clearance reports, including the need to submit within specific timeframes [9][11] - The article outlines the steps for modifying clearance report information, such as clearance dates and reasons, and emphasizes the importance of timely submission to the tax authority [11][18] - If a taxpayer has already completed certain tax declarations, they must void those before they can void the clearance report [18][19]
退休人员再任职,收入属于工资薪金还是劳务报酬?
蓝色柳林财税室· 2025-09-26 00:42
欢迎扫描下方二维码关注: 根据《国家税务总局关于离退休人员再任职 界定问题的批复》(国税函〔2006〕526 号)和《国家税务总局关于个人所得税有关 问题的公告》(国家税务总局公告2011年第 27号)规定, "退休人员再任职"应同时符合以下四个条件: 一 受雇人员与用人单位签订一年以上(含一年) 劳动合同(协议),存在长期或连续的雇用与 被雇用关系; = 受雇人员因事假、病假、休假等原因不能正常 出勤时,仍享受固定或基本工资收入; 三 受雇人员与单位其他正式职工享受同等福利、 培训及其他待遇; 四 受雇人员的职务晋升、职称评定等工作由用人 单位负责组织。 李师傅与我们公司签订了三年的劳动合同, 存在长期的雇佣与被雇佣关系,符合文件规 定的"退休人员再任职"四个条件,按"工 资、薪金所得"项目计算缴纳个人所得税。 这样的话,那聘用退休人员都算工资 薪金吗? 那不一定,这要区分不同情况。你这么多问 题,我们一起通过"粤税通"小程序"智能咨 询"功能或者电子税务局APP"征纳互动"功 能咨询相关内容吧。 LA 根据《国家税务总局关于个人兼职和 退休人员再任职取得收入如何计算征 收个人所得税问题的批复》(国税函 [ ...