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个人所得税汇算清缴

什么是个人所得税常见问题
个人所得税 (personal income tax)是调整征税机关与自然人(居民、非居民人)之间在个人所得税的征纳与管理过程中所发生的社会关系的法律规范的总称。 个人所得税 的...

个人所得税汇算清缴常见问题
根据国务院的决定,从2000年1月1日起,个人独资企业和合伙企业不再缴纳企业所得税,只对投资者个人取得的生产经营所得征收个人所得税。个人独资企业以投资者为纳税义务人,合伙企业以每...

对个人所得税汇算清缴在工作常见问题
个人所得税汇算清缴 工作是所得税征收管理工作的重要环节,是检验和提高所得税征管质量和工作水平的重要手段。现就开展个人所得税汇算清缴工作发现的问题及对策探讨如下: 一、 个人所...

个人所得税汇算清缴中发现的常见问题
个人所得税汇算清缴工作是所得税征收管理工作的重要环节,是检验和提高个人所得税征管质量和税务机关工作水平的重要手段。现就2009年个人所得税汇算清缴工作中发现的问题进行简要分析,并提出对策探讨。 一...

个人所得税汇算清缴须按新旧常见问题
近日,从地税部门了解到个人独资企业和合伙企业须在3月底前向主管地税机关办理生产经营所得个人所得税汇算清缴手续。由于去年9月1日新个人所得税税法的实施,很多企业财务人员对于个人所得税的汇算清缴计算...

合伙企业个人所得税汇算清缴常见问题
又到汇算清缴时,适用个人所得税政策的合伙企业汇算清缴应当在3月31日前完成,主要政策依据今年还应当遵照《财政部、国家税务总局关于合伙企业合伙人所得税问题的通知》(财税[2008]159号)文执行,该文自2008年...

自然合伙人个人所得税汇算清常见问题
根据《关于发布个人所得税申报表的公告》(国家税务总局公告2013年第21号),从2013年8月1日起,涉及个人所得税的汇算清缴的人员,应该使用附表8,即《生产、经营所得个人所得税纳税申报表(B表)》。 一、适用...

关于开展个人独资、合伙企业常见问题
尊敬的纳税人: 2013年度个人独资企业和合伙企业投资者个人所得税汇算清缴工作及2014年度个人所得税核定征收工作已开始,具体要求及时间节点如下: 一、汇算清缴时间及资料要求 1、实行查账征收的个人独资企业...

2013年度个人所得税汇算清缴常见问题
根据税法规定:实行查账征收的个人独资企业和合伙企业投资者、个体工商户业主应于2014年3月31日前向各主管地方税务机关申报2013年度《生产、经营所得个人所得税纳税申报表(B表)》,一并附送年度财务会计报表...

又到汇算清缴时,适用个人所得税政策的合伙企业汇算清缴应当在3月31日前完成,主要政策依据今年还应当遵照《财政部、国家税务总局关于合伙企业合伙人所得税问题的通知》(财税[2008]159号)文执行,该文自2008年...
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