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2024年度个人所得税综合所得汇算清缴
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@小规模纳税人,享受免税政策,这些常见误区要留意!
蓝色柳林财税室· 2025-08-06 00:54
Core Viewpoint - The article emphasizes the importance of understanding tax regulations related to VAT exemption for small-scale taxpayers, highlighting the need for accurate reporting and compliance with tax laws [2][4]. Group 1: VAT Exemption Regulations - VAT exemption sales refer to sales revenue excluding VAT, and taxpayers must separate the taxable and non-taxable portions to determine eligibility for exemption [2]. - Exemption does not equate to exemption from reporting; small-scale taxpayers must declare their exempt sales and any taxable income from other tax categories [2]. - All income must be reported accurately; failure to report unbilled income can lead to tax evasion risks [2]. Group 2: Special Invoice Regulations - Sales revenue for which a special VAT invoice has been issued is not eligible for VAT exemption, regardless of whether the buyer needs to deduct it [2]. - If a special invoice has been issued, it must be retracted or voided to qualify for VAT exemption; otherwise, that portion of sales revenue cannot enjoy the exemption [2]. Group 3: Tax Calculation for Exceeding Exemption Standards - If a small-scale taxpayer's sales exceed the exemption threshold, they must calculate and pay VAT on the entire taxable sales amount, not just the excess [4].
【一图读懂】纳税人可以在2024年度个人所得税综合所得汇算清缴时填报或补充的扣除有哪些?
蓝色柳林财税室· 2025-06-09 01:03
欢迎扫描下方二维码关注: 制作: 天津市税务局 纳税服务和宣传中心 编发:天津税务 来源天津税务 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。 ...
【涨知识】个人公益性捐赠如何享受个税税前扣除?操作步骤
蓝色柳林财税室· 2025-05-08 00:40
Core Viewpoint - The article discusses the tax deductions available for individual charitable donations under the Personal Income Tax Law of the People's Republic of China, particularly focusing on the eligibility and calculation methods for these deductions in the context of the 2024 tax year [1]. Policy Regulations - According to the Personal Income Tax Law, individuals can deduct charitable donations up to 30% of their taxable income from their taxable income [2][3]. - Donations made to recognized charitable organizations within China, including government agencies, are eligible for tax deductions [3]. Types of Donations - Monetary donations are deducted based on the actual donation amount [4]. - Donations of equity or real estate are valued at the original cost of the asset [4]. - Other non-monetary assets are valued at their market price for deduction purposes [4]. Deduction Limits and Procedures - Residents can deduct charitable donations from various income sources, including operating income and comprehensive income, with a limit of 30% of the respective taxable income [5][6]. - The order of deduction can be determined by the individual based on their income types and donation amounts [6]. - Specific steps for reporting charitable donations in the 2024 tax year are outlined, including using the personal income tax app to input donation information [6][7].