As bosses or employees when you encounter the following several situations should be how to deal with, the following let MANDE enterprise service to give you one by one to answer it.

What items on the paycheck can be deducted before tax?

Three insurance premiums. Basic pension insurance premiums, basic medical insurance premiums and unemployment insurance premiums, in line with the provisions of the pre-tax deduction; units and individuals were not more than 12% of the average monthly salary of the employee's own last year within the range of the actual contribution to the housing provident fund, allowed to be deducted from the individual's taxable income. The average monthly salary of the unit and the individual employee's contribution to the housing fund shall not exceed three times the average monthly salary of the employee in the previous year in the city where the employee's place of work is located, and the specific standards shall be implemented in accordance with the relevant provisions of the local regulations.

Enterprise annuity. Individuals in accordance with the relevant state policies and regulations of the individual contributions to the annuity portion of the individual contributions, not exceeding 4% of the taxable base of the salary of the individual contributions to the part of the standard, temporarily deducted from the individual's taxable income in the current period.

Public welfare donations. Individual public welfare donations that do not exceed 30% of the declared taxable income can be deducted before tax.

Now the gasoline invoice, the company head, need to fill in the tax number?

According to the regulations, since July 1, 2017, if the purchaser is an enterprise, it should provide the taxpayer identification number or unified social credit code to the seller when requesting the ordinary VAT invoice; and the seller should fill in the column of "Purchaser's Taxpayer Identification Number" with the purchaser's taxpayer identification number or unified social credit code when issuing ordinary VAT invoices to the seller. identification number or unified social credit code of the purchaser. Invoices that do not comply with the regulations shall not be used as tax vouchers. The enterprises referred to in this announcement include corporations, unincorporated enterprises, branches of enterprises, sole proprietorships, partnerships and other enterprises.

So, after checking with the relevant departments, Announcement No. 16 only applies to ordinary VAT invoices issued through the VAT tax-control invoicing system, and for industries using invoices printed with the name of the enterprise, such as e-commerce and the distribution of refined products and oils, the buyer's taxpayer identification number may be left out for the time being, and the invoices will still be issued according to the existing way of the enterprise.

Is it compliant that the number of units on the special invoice is not written?

The Circular of the State Administration of Taxation on Revision (Guo Shui Fa [2006] No. 156) stipulates that VAT special invoices shall be issued in accordance with the following requirements:

(1) the items are complete and in line with the actual transaction;

(2) the handwriting is clear, and there shall be no crimp or misprints;

(3) the invoice coupons and the credit coupons are stamped with the invoice special seal;

(iv) Issued in accordance with the time of occurrence of VAT obligations.

The purchaser shall have the right to reject any VAT invoice that does not comply with the above requirements.

Do I need to stamp the bookkeeping copy of the invoice?

According to Article 28 of the Implementing Rules of the Measures for the Administration of Invoices of the People's Republic of China (Decree No. 37 of the State Administration of Taxation), when issuing invoices, units and individuals must fill in the invoices in the order of the number, fill in the items in a complete manner, fill in the contents in a true and clear handwriting, and print all of them at one time, with the contents in full consistency, as well as affixing a special seal for invoice in the invoice and the deduction coupon. Therefore, there is no need to stamp the bookkeeping section of the invoice.

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