What items on the payroll can be deducted before tax?
Three insurances and one gold. If the basic old-age insurance premium, basic medical insurance premium and unemployment insurance premium meet the requirements, they can be deducted before tax; Units and individuals are allowed to deduct the housing provident fund actually paid from the personal taxable income within the range of not exceeding the average monthly salary of employees in the previous year 12%. The average monthly salary paid by units and individual employees to the housing provident fund shall not exceed 3 times the average monthly salary of employees in the city where the employees are located in the previous year. Specific standards shall be implemented in accordance with relevant local regulations.
Enterprise annuity. The part of the annuity paid by an individual according to the relevant national policies does not exceed the standard of 4% of the taxable base of the salary paid, and is temporarily deducted from the taxable income of the individual in the current period.
Charity donation. Individual charitable donations that do not exceed 30% of the declared taxable income can be deducted before tax.
Now the refueling invoice is paid by the company. Do I need to fill in the tax number?
According to the regulations, since July 1 2065438, if the buyer is an enterprise, it shall provide the taxpayer identification number or unified social credit code to the seller when requesting the general VAT invoice; When the seller issues an ordinary VAT invoice for it, it shall fill in the taxpayer identification number or unified social credit code of the buyer in the column of "taxpayer identification number of the buyer". Invoices that do not meet the requirements shall not be used as tax vouchers. The enterprises mentioned in this announcement include companies, unincorporated enterprises as legal persons, enterprise branches, sole proprietorships, partnerships and other enterprises.
Therefore, after verification with relevant departments, the announcement number 16 is only applicable to ordinary VAT invoices issued through the VAT financial invoice system. For industries that use invoices with enterprise names, such as e-commerce, refined oil distribution, etc. , the buyer's taxpayer identification number can not be filled in temporarily, and the invoice can still be issued according to the existing methods of the enterprise.
The number of units is not written on the special ticket Is it compliant?
The Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Revision (Guo Shui Fa [2006] 156) stipulates that special VAT invoices shall be issued according to the following requirements:
(a) the project is complete and consistent with the actual transaction;
(two) the handwriting is clear, and no line pressing or mistakes are allowed;
(3) The invoice and deduction shall be affixed with the special invoice seal;
(4) It shall be issued according to the time when the VAT obligation occurs.
The buyer has the right to reject special VAT invoices that do not meet the above requirements.
Do I need to stamp the invoice?
According to Article 28 of the Detailed Rules for the Implementation of the Measures for the Administration of Invoices in People's Republic of China (PRC) (Order No.37 of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC)), when issuing invoices, units and individuals must fill in the invoice in the order of numbers, with complete items, true contents and clear handwriting, print it in duplicate, and affix the special seal for invoices on the invoice and deduction. Therefore, there is no need to stamp the invoice for bookkeeping.
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