Law of new individual income tax is carried out formally, duty poundage is returned still the clause is changeless.
According to " law of individual income tax of People's Republic of China " (the chairman makes the 9th) the seventeenth regulation: To withholding the tax payment that obligor withholds according to place, pay the poundage of 2% .
That is to say, company generation buckles acting capture individual income tax to be able to obtain the poundage of 2% to enter Zhang. ?
So
What condition to accord with to you can apply for?
How should apply for?
Apply for the poundage after to answer how expenditure?
How to do Zhang Wu to handle?
Whether to need pay enterprise income tax, value added tax?
Fasten urgent, read this article, you understood! !
01
Satisfy 3 conditions to be able to be returned return a duty poundage ▲ ▲ ▲
Bank of people of total bureau of Wu of tax of the Ministry of finance, state, China was released 2005 " buckle era to receive Dai Zheng about strengthening era further the announcement that imposition poundage manages " (money goes [2005]365 date) .
According to the file, the enterprise needs to satisfy the following requirement, ability obtains a duty poundage to return still:
1, accord with " 3 generation " (the acting capture that buckle era, acting capture receiving era and entrust Dai Zheng) law sets range.
2, perfect, facilitating taxation charges financial institution canal and convenient pay taxes, can assume civil responsibility independently.
3, those who have familiar taxation policy is special personnel doing tax.
To great majority enterprise, want an enterprise to belong to only legal withhold obligor, the acting capture buckling era that fulfilled individual income tax according to the regulation is compulsory, can return according to formulary application poundage still.
Nevertheless, have 3 kinds of cases, cannot obtain poundage to return still:
1. enterprise perhaps did not entrust era to ask for consultative provision to fulfill era to buckle according to law, administrative regulations, era closes, era ask forring is compulsory.
2. by tax authority fish, withhold obligor to fill the tax payment of individual income tax that deduct, not to withhold obligor to pay poundage.
3. because enterprise oneself reason, do not get 3 years to the tax authority " 3 generation " of imposition poundage, tax authority non-payment poundage.
02
How to get? ▲ ▲ ▲
According to " law of individual income tax of People's Republic of China carries out byelaw " (the country makes the 707th) thirtieth sets 3 times, tax authority according to individual income tax the seventeenth regulation pays the law to withhold obligor poundage, ought to fill return a book; Withhold obligor by return a book, according to fiscal management concerned regulation deals with the formalities that retreat a library.
Application time: Be in commonly annual by March before
Application year: Last natural year
Conduction means:
1, the stuff that brings demand of neat tax bureau, deal with to the tax authority.
2, duty does to serve hall to make be dealt with on the net on entry net.
3, each district conduction means and place need material to may be put in difference, tax authority of specific advisory place.
Note:
1, need is dealt with inside the time limit that tax law sets again, super- period hind do not fill commonly.
2, the tax authority cannot pay in time, should grant to explain, it is inside a quarter settle, the longest do not exceed 6 months.
Because of the reason of the tax authority, was not gotten or get less, the enterprise has authority to ask the tax authority pays poundage in time according to the regulation.
03
Money arrives Zhang, whether is there a regulation when using? ▲ ▲ ▲
Basis " individual income tax is withheld declare administrative measure (try out) " and " buckle era to receive Dai Zheng about strengthening era further imposition poundage manages an announcement " (money goes [2005]365 date) , have explained at 3 o'clock:
1, withhold what obligor gets to withhold poundage to be able to be used at promotion to do duty ability, award to manage duty staff.
2, the poundage income that unit place gains should be alone business accounting, plan enter this unit income, use at " 3 generation " administrative expenditure, also can reward relevant staff member appropriately.
3, attention: Different defray, will different experience duty handles way, later development is fine tell.
04
As the accountant, how do this do Zhang before the pen? ▲ ▲ ▲
1, forms for reporting statistics fills a line: Plan enter " other income " accountant course.
Department of accounting of Ministry of finance issued the basis on September 7, 2018 " about 2018 year average company finance affairs signs up for those who express a format to concern an issue to unscramble " :
The enterprise serves as individual income tax withhold obligor, basis " law of individual income tax of People's Republic of China " those who receive withhold imposition poundage, should serve as other the project related to daily activity expresses in profit " other income " the line is filled in the project.
Example explains accountant cent records:
Some enterprise is average taxpayer, poundage returns a tax that gets 21200 yuan still.
1, receive return a money:
Borrow: Bank deposit 21200
Borrow: Other income 20000
Should hand in duty to expend - should pay value added tax - output tax 1200
2, the member that the company takes out 10 thousand yuan to reward financial department to do tax:
Borrow: Deal with worker firewood to propose a toast 10000
Borrow: Bank deposit 10000
05
Processing of 3 experience tax needs to notice ▲ ▲ ▲
1, send participate in individual income tax of the acting capture that buckle era relevant personnel is avoided impose individual income tax.
1> " total bureau of Wu of tax of state of Ministry of finance about individual income tax the announcement of a certain number of policy issues " (wealth tax word [1994]20 date) regulation: The individual deals with formalities of imposition of the acting capture that buckle era, withhold poundage by what the regulation obtains, of short duration is avoided impose individual income tax.
2> " the announcement that total bureau of national tax Wu buckles income of poundage of individual income tax of income of interest of deposit of acting capture deposit to ask for duty-free problem about era " (duty delivers the state [2001]31 date) regulation, the personnel doing tax that job of the acting capture that buckle era pursues inside deposit orgnaization obtains withhold interest duty poundage place riddance imposes individual income tax.
Special remind:
If the enterprise changed this poundage use, send nonrelevant of individual income tax of the acting capture that buckle era personnel, should merge into employee is current pay pay plan impose individual income tax.
2, this money should pay enterprise income tax.
1> basis " law of enterprise income tax of People's Republic of China " and " law of enterprise income tax of People's Republic of China carries out byelaw " regulation, this money of the enterprise should plan enter in those days gross income, press formulary pay enterprise income tax.
The reasonable defray related 2> and this income can be in advancement of income tax duty is deducted all right. The award of the member that use at doing tax for instance, can advance to be deducted all right with duty of pay salary expenses.
3> if the enterprise obtained this fund, and do not have extend actually, need sum pay enterprise income tax.
3, this money should pay value added tax.
12366 pay taxes serve total bureau of Wu of tax of 1> basis state the reply that platform gives out, poundage of individual income tax is returned still belong to broker representative service, should pay value added tax.
So, this money should be pressed " broker representative serves " item pay value added tax, average taxpayer tax rate is 6% , miniature taxpayer is 3% .
Policy of 2> each district may be put in difference, particular case can enquire place 12366 or director tax authority, affirm whether to solicit offer.
Believe to have a lot of wanting that learn fiscal classmate here, everybody can pay close attention to small make up a head date, illicit letter [learn] the accountant study tutorial that can get system of one a complete set of freely!
