The problem of duplicate taxation, the deposit paid by the unit

According to Article 8 of the Detailed Rules for the Implementation of the Individual Income Tax Law of the People's Republic of China Article 2 of the Tax Law, the scope of individual income:

1) Income from wages and salaries refers to wages, salaries, bonuses, year-end salary increases, labor dividends, allowances, subsidies and other income related to the position or employment obtained by an individual as a result of his or her position or employment.

According to the information of the Certified Tax Agent Examination: "Income from wages and salaries" should be bonuses, year-end additions, labor dividends, allowances, and subsidies; "Internal withdrawal" of wages and one-time income; Non-compliant retirement pay income; Severance payments in excess of the standard; Income from subsidies for official vehicles and communications that exceed the standard; Housing allowance and medical allowance paid to individuals in the form of cash; Supplementary Pension**; Welfare expenses and various subsidies and subsidies paid to individuals in excess of the prescribed provisions, and subsidies and subsidies paid to everyone from welfare expenses and trade union funds.

As can be seen from the above, the risk collateral you pay cannot be counted as personal income and should not be taxed.

At the same time, in the accounting course, "other payables" should be passed instead of "wages payable".

Did you pay the mortgage yourself at the beginning of the year, or was it deducted from your salary?

If it is paid, then there is no need to pay tax, if it is deducted, then it depends on whether the tax was paid when the previous deduction was made, and there is no need to pay if it is paid, and it will be made up if it is not paid.

This has nothing to do with what should be qualitated, which article or that paragraph, and what is the key to individual income tax? Income, your 5,000 is paid by yourself, not income, how can you pay taxes if you don't have income?

The mortgage is not salary income and is not subject to personal income tax. The accountant of your unit should not withhold and pay individual income tax.

Hollow Cookies - Lifting People Level 4" is justified.

When the unit that carries out the civil engineering settles with you, they issue invoices, and what you pay is part of the cost of your project, and when you settle with the employer, it is you who issue invoices, and the employer pays, which is your income. Therefore, there is no double taxation.

Only one unemployment insurance benefit can be paid.

For reference: According to Article 14 of the Regulations on Unemployment Insurance, unemployed persons who meet the following conditions may receive unemployment insurance money:

1) Participating in unemployment insurance in accordance with regulations, and the unit to which they belong and themselves have fulfilled their obligation to pay contributions in accordance with regulations for one year or more;

2) Interruption of employment not due to the person's will;

3) Have been registered as unemployed and have a job search request.

During the period of receiving unemployment insurance money, an unemployed person shall enjoy other unemployment insurance benefits at the same time in accordance with regulations.

According to Article 40 of the Labor Contract Law of the People's Republic of China, the employer may terminate the labor contract after notifying the employee in writing 30 days in advance or paying the employee an additional month's salary under any of the following circumstances:

1) The worker is sick or injured not due to work, and is unable to perform his original job or work arranged by the employer after the prescribed medical treatment period has expired;

2) The worker is incompetent for the job, and is still incompetent for the job after training or job adjustment;

3) There is a major change in the objective circumstances on which the labor contract was concluded, making it impossible to perform the labor contract, and the employer and the employee fail to reach an agreement on changing the content of the labor contract after consultation.

Article 46 Under any of the following circumstances, the employer shall pay economic compensation to the worker:

1) The worker terminates the labor contract in accordance with the provisions of Article 38 of this Law;

2) The employer proposes to terminate the labor contract to the employee in accordance with the provisions of Article 36 of this Law and terminates the labor contract through consultation with the employee;

3) The employer terminates the labor contract in accordance with the provisions of Article 40 of this Law;

4) The employer terminates the labor contract in accordance with the provisions of the first paragraph of Article 41 of this Law;

5) Terminating a fixed-term labor contract in accordance with the provisions of Paragraph 1 of Article 44 of this Law, except in the case where the employer maintains or improves the agreed conditions of the labor contract and the employee does not agree to renew the labor contract;

6) Termination of the labor contract in accordance with the provisions of Paragraphs 4 and 5 of Article 44 of this Law;

7) Other circumstances provided for by laws and administrative regulations.

You can go for a tax refund; It is also possible to deduct the overpaid tax when you pay your tax the following month.

Call ** to the tax officer to apply for a refund of the tax.

Are you small-scale, and then look for a special invoice for tax increase from the tax office daikai? Then you can file a tax refund with the administrator.

Write**? There is something wrong with the topic itself.

First of all, the No. 16 document of finance and taxation has provisions on the differential taxation of the transportation industry, which basically solves the problem of double taxation of business tax in the transportation industry; At present, it is also piloting the replacement of business tax with value-added tax in various regions to further solve the problem of double taxation of business tax in the transportation industry.

The problem is solved, what is the significance of this topic?

The business tax will be further replaced with value-added tax to form a chain of deductions.

First of all, it is necessary to assess how much the registered company will bring to the existing business volume, as well as the trade-off between risks, for example, the cost of self-employed is low, the operating risk is low, and the tax exemption is exempt, but the business volume and income are low, the legal risk is high, and the liability is unlimited; The cost is high, the business risk is high, and the tax needs to be paid, but the business volume and income may increase, the legal risk is low, and the liability is limited; When the benefits outweigh the risks, it is prudent to register a company.

Secondly, you do not have a good understanding of VAT, the part of VAT is the difference between output tax and input tax, the state implements VAT is to avoid the problem of repeated tax payment in the process of circulation, for example, when you enter a batch of toys to ask for VAT invoices, invoices have a total of 3 copies, two of which are for you, a copy of the buyer's accounting, for you to use for accounting, a copy is the buyer's deduction copy, this one is used to offset the tax, at this time you have paid taxes to the state. Then when you sell this batch of toys to the customer, the customer asks you to provide an invoice, then the sales at this time is the sales amount including tax, and the part of VAT that needs to be declared is the income after deducting the tax amount from the sales amount, that is, the sales amount excluding tax = the sales amount including tax (1 + VAT rate), and when declaring the VAT, you can use the buyer's deduction copy obtained from the previous purchase to offset the tax to be paid at the time of declaration, then the VAT payment amount = (sales amount excluding tax - purchase amount excluding tax) * VAT rate, This is equivalent to a percentage of profit (ignoring other costs), not just a percentage of sales.

Of course, the VAT rate is determined according to the sales scale of your company, 17% for general taxpayers, 3% for small scale, and special VAT invoices are for general taxpayers.

d.Retail stores sell furniture and implement paid home delivery.

e.The TV factory sells LCD TVs and charges the buyer an installation fee.

Depending on what kind of invoice you mainly issue, ordinary invoice or VAT invoice, if you invoice more than 20,000 yuan per month, pay 3 points of tax, and VAT can be deducted (17%)

The selection of DEABC is a mixed sales tax and is subject to business tax.

This depends on your bank income, and it has something to do with how you do your account No.

If the subcontractor pays the tax, the general contractor can be deducted with the subcontractor's tax payment voucher when invoicing, and it will not be repeated.

The construction and installation is only subject to the general contractor tax, and the rest may not be taxed according to the contract and agreement