For the withholding agent’s failure to withhold tax, the new tax law specifies the obligation of taxpayers to declare by themselves, that is, before June 30 of the next year, or within the time limit notified by the tax authorities.
Who should go to prison? From now on, these 17 behaviors will not be repeated!..
It is very risky to pay salaries like this.
Reference: Article 3 of the Announcement of the State Administration of Taxation on the Implementation of the Preferential Policies for the Development of Income Tax in Support of Small Micro-profit Enterprises and Individual Businesses (Announcement No.
Case 1: How do natural persons pay personal income tax on behalf of freight invoices? Reply: The tax hall will no longer levy individual income tax in advance.
Accountants must pay attention to it! The tax bureau recovered the unpaid individual income tax of 500000 yuan for the equity transfer of natural person Wang in 2018.
Individuals shall declare and pay individual income tax on business income according to law.
According to the provisions of Article 13 of the Individual Income Tax Law of the People’s Republic of China, if a taxpayer obtains taxable income and the withholding agent fails to withhold tax, the taxpayer shall pay tax before June 30 of the next year in which the income is obtained; If the tax authorities notify the taxpayer to pay the tax within the time limit, the taxpayer shall pay the tax within the time limit.
Individual industrial and commercial households engaged in the construction and installation industry, construction and installation teams and individuals engaged in the construction and installation industry without obtaining business licenses, and construction and installation enterprises whose industrial and commercial registration has changed to the nature of individual economy after the implementation of individual contracting, their income from the construction and installation industry shall be subject to individual income tax according to the production and business income items of individual industrial and commercial households.
The withholding rate is 20-40%.
Hao said that accountants should pay attention to us.
” Case 3: How do natural persons pay personal income tax when issuing labor remuneration invoices? Reply: The tax hall will no longer collect individual income tax, and the payer will perform the withholding of individual income tax on labor remuneration.
Is there any late payment penalty? Burst! Inappropriate deduction of R&D expenses is recognized as “tax evasion”! The tax bureau finally took action! Don’t count and deduct these three cases! [Rising Knowledge] How to recognize the cross-year income of corporate income tax? The balance of individual medical insurance account has decreased! The payment base of employees may be reduced, and the third level will be integrated into the second level…
If the income does not exceed 4000 yuan each time, the expenses shall be calculated as 800 yuan; For each income of more than 4000 yuan, the deduction of expenses shall be calculated at 20%.
Attention! These invoices cannot be reimbursed for tax evasion by the company.
Individual business owners, sole proprietorship investors, individual partners of partnerships and other individuals engaged in cargo transportation business activities shall declare and pay individual income tax on business income according to law.
Article 6 of the Individual Income Tax Law: income from remuneration for labor services, remuneration for manuscripts and royalties shall be the balance of income minus 20% of expenses.
Case 2: How do natural persons pay personal income tax when issuing construction invoices on behalf of others? Reply: Individuals shall pay individual income tax according to business income.
127), “the income obtained by the contractor who contracts various engineering operations in the construction and installation industry shall be subject to individual income tax according to different circumstances: the income from the business results shall be owned by the contractor personally, or in accordance with the contract (agreement) It is stipulated that part of the income from the operation results retained by the contractor shall be taxed according to the income items from the contracted operation and leased operation of enterprises and institutions; Income obtained by other means of distribution shall be taxed according to the income items of wages and salaries.
8 of the State Administration of Taxation in 2021) stipulates that when issuing value-added tax invoices on behalf of individual businesses, sole proprietorship enterprises, partnerships and individuals, Individual income tax will not be levied in advance.
Reference: According to Article 3 of the Notice of the State Administration of Taxation on Printing and Distributing the Interim Measures for the Collection and Administration of Individual Income Tax in the Construction and Installation Industry (GSF  No.
The income obtained by other personnel engaged in construction and installation engineering operations shall be subject to individual income tax according to the income items of wages, salaries and labor remuneration.