税务总局发文进一步简便优化部分纳税人个人所得税预扣预缴方法!2021年1月1日起施行

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HUIJIQUANTAOZHANGWUCHULIWANZHENGPIAN(HENSHOUYONGA)
MEIYUEYUEMOHEYUECHUSHIHUIJIZUIWEIMANGLIU、ZUIWEIZHONGYAODESHIJIAN,YIGEYUEDEGONGZUOJIEGUODOUYAOZAIZHEIJITIANJINXINGGUIJI、BIANZHIBAOBIAOHENASHUISHENBAO。YUESHIMANGLUANDESHIHOU,YUERONGYICHUXIANCHACUO,YINCIHUIJIYINGJIANGMEIYUEDEGONGZUOJINXINGGUILEI,QUFENQINGZHONGHUANJI,BUYAOMANGMUDEGONGZUO。XIANYIZENGZHISHUIYIBANNASHUIRENWEILI,LIEJUMEIYUEHUIJIYINGGAIZHUYIDEGONGZUOZHONGDIAN:
一、增值税税额计算
(YI)JIJIHEDUIXIAOSHOUYEWU,JINKUAITIANKAIXIAOXIANGFAPIAO,QUEDINGDANGYUEXIAOXIANGSHUIE。
XIAOSHOUSHIQIYERICHANGGONGZUODEZHONGDIAN,SHIQIYEJINGYINGDEHEXIN。XIAOSHOUFAPIAOSHICAIWUJIZHANG,QUEDINGYEWUFASHENGDEHEFAPINGJU,YINCIQIYEZAIFASHENGXIAOSHOUYEWUSHIYINGJINKUAIJIDUIFANGKAIJUFAPIAO,QUEDINGDANGYUEXIAOSHOUQINGKUANG。
YIGEYEWUCONGHETONGQIANDING,DAOGONGSIFAHUO、DUIFANGYANSHOUQUEREN、FAPIAOTIANKAISHIYOUYIDUANSHIJIANDE,ZHEIDUANSHIJIANYOUYINWEIKEHUDEDAXIAO、YEWUWANGLAIDEPINLV、GEGONGSIYANSHOUCHENGXUDEBUTONGCUNZAICHAYI。YOUSHIXIAOSHOUQIYESHENZHIBUNENGZIZHUQUEDINGKAIPIAOSHIJIAN,ZHINENGGENJUKEHUDEXUYAOJINXINGKAIPIAO,YUSHUIFAGUIDINGDEKAIPIAOYAOQIUBUFU。
ZUOWEIQIYEDECAIWURENYUAN,TEBIESHIFUZESHUIWUGONGZUODERENYUAN,BIXUDUIQIYERICHANGXIAOSHOUYEWUDECHULIXIANGDANGMINGQUE,SHUXIZHUYAOKEHUDEKAIPIAOYAOQIU,NENGGOUZAIMANZUKEHUYAOQIUDETONGSHI,YOUBUDANWUBENGONGSIZHENGCHANGDEGONGZUOCHULI。WEILEHENHAODEXIEDIAOSHUANGFANGDEGONGZUO,HUIJIRENYUANYINGDANGZAIMEIYUE20HAOZUOYOUJIUKAISHIHESHIDANGYUEKAIPIAOSHUIE,JIANGYINGGAIKAIJUFAPIAODEYEWUJINZAOWANCHENG,TONGCHANGQIYEZAIMEIYUEJIESHUQIAN3TIANJIUHUITINGZHITIANKAIFAPIAO。YINCIQIYERUOSHIXUYAODUIFANGJIQIKAIJUFAPIAOYINGJINKUAILIANXI,BUYAOTUODAOYUEDIZAITONGDUIFANGJIAOSHE。
(ER)RENZHENHEDUIDANGYUEJINXIANGFAPIAO,BAOZHENGFAPIAOJISHIRENZHENG,QUEDINGDANGYUEJINXIANGSHUIE。
TONGCHANGSHANGPINYAOBIFAPIAOTIQIANDAODAQIYE,QIYEZAISHOUHAOHUOWUDETONGSHIHAIYINGQUERENFAPIAODEKAIJUQINGKUANG,ZAIGUIDINGSHIJIANWEISHOUDAOFAPIAOSHIYINGYUDUIFANGLIANXI,SUOYAOFAPIAO。
JINXIANGFAPIAOZHIYOUTONGGUOSHUIWUJIGUANRENZHENGSHENHETONGGUOZHIHOU,FANGNENGJINXINGDIKOUSHUIE。MUQIANZHUANYONGFAPIAORENZHENGYIBANSHITONGGUOWANGSHANGYUANCHENGRENZHENGXITONGZIXINGRENZHENG,WEIZAIDANWEIZIXINGRENZHENGDEYINGQUSHUIWUJIGUANHUOZHONGJIEJIGOUDAILIRENZHENG。YINCIQIYEHUIJIYINGZAIGUIDINGSHIJIANJISHIBANLIRENZHENG,QUEDINGDANGYUEJINXIANGSHUIE。
YIGEQIYEMEIYUEJINXIANGFAPIAOJIAODUOSHI,TONGCHANGBUHUIZAIYIGEYUEQUANBURENZHENG,ERSHIYOUXUANZEDERENZHENGBUFENFAPIAO。FAPIAORENZHENGSHIZHUYAOKAOLVSANGEYINSU:DIYI,DANGYUEJIAONASHUIJINJINE。ZAISHUIWUJIGUANGUIDINGSHUIFUFANWEISHANGXIAJISUANDANGYUESHUIJIN;DIER,KAOLVHUIJICUNHUOHECHENGBENCHULI。YOUXIESHANGPINDANGYUEGOURUDANGYUEXIAOSHOU,ZHEIXIEFAPIAOYINGGAIZAIDANGYUERENZHENG,FOUZEJIANGDAOZHIZHANGMIANKUCUNWEIFUSHU;SHENGCHANQIYECHENGBENJISUANXUYAOYUANCAILIAO,RUODANGYUESHENGCHANLINGYONGCAILIAOFAPIAOWEIJINXINGRENZHENGCHULI,JIANGHUIJIANGDICHANPINCHENGBEN;DISAN,FAPIAOSHIFOUJIANGYAODAOQI。ANZHAOSHUIFAYAOQIU,FAPIAOZITIANKAIZHIRIQI90RINEI(BUTONGLEIBIEDEFAPIAOYOUXIAOQIXIANLVEYOUBUTONG,XIANGXIJIESHAOCANJIANQIANMIAN"JINXIANGSHUIEDIKOUSHIXIANDEGUIDING")JINXINGRENZHENG。YINWEIDUOSHUQIYETEBIESHISHANGYELINGSHOUQIYECUNZAIXIAOSHOUBUKAIFAPIAOXIANXIANG,DAOZHIJINXIANGFAPIAOYINGYU,CHICHIWUFARENZHENG。YINCIQIYEZAIRENZHENGFAPIAOSHIYINGRENZHENCHAKANDANGYUEJINXIANGFAPIAOQINGKUANG,XIANJIANGKUAIYAODAOQIFAPIAOJINXINGRENZHENG。
(SAN)KONGZHIXIAOXIANGKAIPIAOSHUIE,DIAOKONGJINXIANGFAPIAOSHUIE,ZUOHAOSHUIKUANJISUANYUJIAONA。
ZENGZHISHUIYIBANNASHUIQIYEJIAONADEZHUYAOSHUIZHONGJIUSHIZENGZHISHUI,ZENGZHISHUIDETONGCHANGJISUANSHIYONGDANGYUEXIAOXIANGSHUIEJIANQUDANGYUEJINXIANGSHUIEHESHANGYUELIUCUNDEWEIDIKOUJINXIANGSHUIE。ZENGZHISHUIJISUANJIAOWEIJIANDAN,DANSHIKONGZHIQILAIFEICHANGFUZA,QIYEYAOTONGSHIKAOLVDAODANGYUEXIAOXIANGKAIPIAOQINGKUANGHEJINXIANGFAPIAODAODA、RENZHENGQINGKUANG,HAIYAOKAOLVSHUIWUJIGUANDUIQIYEDESHUIFUYAOQIU。
SHUIWUJIGUANWEILEKONGZHIQIYEZENGZHISHUIDEJIAONAQINGKUANG,GENJUBUTONGLEIXINGDEQIYEZHIDINGLEXIANGYINGDESHUIFU,JIQUANNIANYINGGAIJIAONADEZENGZHISHUIJINE(JISUANFANGFAKECANJIANQIANMIANJIESHAO)。FANGZHIQIYETONGGUOFEIFACAOZUOSHAOJIAONAZENGZHISHUI。QIYETONGCHANGSHIJIANGJIAONADEZENGZHISHUIJINEKONGZHIZAISHUIFUBIAOZHUNXIANFUJIN,YOUSHIHAIHUILVEWEIDIYUSHUIFUBIAOZHUN。GEDISHUIFUBIAOZHUNBUYI,ZHIXINGLIDUYECUNZAICHAYI,QIYEYINGGENJUDANGDIQINGKUANGRENZHENZHIXING。
SHUIWUJIGUANDESHUIFUBIAOZHUNSHIZHIQUANNIANQIYEWANCHENGDESHUIWUYAOQIU,QIYEGEBIEYUEFENJIAONASHUIJINJINEDIYUHUOGAOYUSHUIFUBIAOZHUNDOUSHIZHENGCHANGDE。DANSHIGEBIEQIYEFUZERENZAICHULISHIWANGWANGBIJIAO"RENZHEN",TONGGUODUOZHONGTUJINGJIANGMEIYUEZENGZHISHUIDEJIAONAJINEDOUKONGZHIZAISHUIFUBIAOZHUNXIANSHANG,ZHEIYANGCHULISHIMEIBIYAODE。
二、计提地税税金
ANZHAOSHUIFAYAOQIU,QIYEZAIJISUANJIAONAZENGZHISHUIDETONGSHI,HAIYINGJITIJIAONABUFENDISHUISHUIJIN,ZHUYAOBAOKUOCHENGSHIWEIHUJIANSHESHUIHEJIAOYUFEIFUJIA,DUOSHUDIQUYIKAISHIJITIDIFANGJIAOYUFEIFUJIA。QIYEYINGZAIYUEMOJITI,YUECHUSHENBAOJIAONA,QUDEWANSHUIPINGZHENGCHONGXIAOJITIJINE。
ZHEIXIEJITIDESHUIJINSHUYUQIYEFEIYONG,YINCIQIYEZAIGUSUANDANGYUELIRUNSHI,YEYINGKAOLVZHEIXIESHUJU。
三、其他税种计算及缴纳
ZHENGCHANGYUEFEN,QIYEZHIXUKAOLVJISUANZENGZHISHUIJIJITIDEDISHUISHUIJIN,DANGEBIEYUEFENRUJIDU、NIANMOJIESHUYINGJISUANJIAONASUODESHUI;GENJUSHUIWUJIGUANYAOQIUANJIDUHUOBANNIANJIAONAYINHUASHUI、FANGCHANSHUI、TUDISHIYONGSHUIDENG。
(YI)SUODESHUI
SUODESHUIYIBANSHIANJIYUJIAO,NIANZHONGHUISUANQINGJIAO(XIANGXIJIESHAOKEKANQIANMIANNEIRONG)。HUIJIZAIJIDUJIESHUYUEFENJINXINGZHANGWUCHULISHIYINGQUANMIANKAOLVGAIJIDUGEYUEFENDEJINGYINGQINGKUANG,ZAIZUOZHANGZHIQIANGUSUANGAIJIDUYINGJIAONASUODESHUIJINE,BUZUZHICHUJISHIDIAOZHENG。
SUODESHUIZHENGSHOUHEJISUANFANGFAJIAODUO,HUIJIYINGGENJUQIYESUODESHUIDEZHENGSHOUFANGSHI,CHULIQIYEDESHOURUYUFEIYONGDANJUDEBILI。SUODESHUIYEYINGZAIJIDUJIESHUYUEFENJITI,CIYUENASHUISHENBAOQUDEWANSHUIPINGZHENGHOUCHONGJIANJITIJINE。
(ER)ANJIDUHUOBANNIANJIAONADESHUIZHONGCHULI
YOUXIESHUIZHONGTONGCHANGBUSHIANYUEFENJISUANDE,RUYINHUASHUIZHONGDEGOUXIAOHETONGTONGCHANGSHIANJIDUJIAONA;FANGCHANSHUI、TUDISHIYONGSHUIYIBANSHIANBANNIANJIAONA,JUTIJIAONAYUEFENYOUDANGDISHUIWUJIGUANGUIDING。HUIJIZAIJINRUQIYEHOUYINGSHOUXIANQUEDINGQIYERICHANGZHUYAOSHENBAOSHUIZHONGHEJUTISHENBAOSHIJIAN,ZAISHENBAOYUEFENANSHISHENBAO,ZUEJIAONASHUIJIN。
(SAN)TESHUSHUIZHONGDANDUCHULI
YOUXIESHUIZHONGRUCHELIANGGOUZHISHUI、CHECHUANSHUI、QISHUI、TUDIZENGZHISHUI,PINGSHIYIBANBUHUIYUDAO,YINCIYEBUYAOTEBIEZAIYI,ZHIYAOZAISHIJIFASHENGSHI,QUEDINGJIAONAHESHENBAOFANGFARENZHENCHULIJIKE。
四、做账资料准备
(YI)XIANJIN、YINXINGCUNKUANMINGXIHEDUI
HUOBIZIJINSHIQIYEZUIRONGYICHUXIANWENTIDEZICHAN,YINCIQIYEMEIYUEDOUYINGRENZHENHEDUIMEIBIKUANXIANGDEJINCHUJILU。YUEDIDACHUYINXINGDUIZHANGDANTONGQIYEYINXINGMINGXIZHANGRENZHENHEDUIWANGLAI,DUICUNZAICHURUDEDIFANGJISHICHULI,QUEBAOYINXINGZHANGWUMINGQUE。
ZAIGONGZUOSHIWUZHONG,DUOSHUQIYEDEYINXINGZHANGWUDOUCUNZAICHURU,BUNENGYUSHIJIYEWUXIANGWENHE,YOUSHIYINWEICHULIBUDANGDAOZHIYUEDIYINXINGZHANGMIANYUECHUXIANFUSHU,SUOYIMEIYUEJIEZHANGQIANDEYINXINGHEDUISHIHENBIYAODE,FAXIANWENTIJISHICHULI。
GUIJIDANGYUESUOYOUFEIYONGDANJUHEFEIYONGXIANGMU,QUEDINGZHANGMIANYOUZUGOUXIANJINNENGGOUZHIFU,FANGZHIZHANGMIANXIANJINYUECHUXIANFUSHU。
(ER)YEWUWANGLAIHEDUI
JIANGBENYUERUZHANGJINXIANGHEXIAOXIANGFAPIAOZIXIHEDUI,QUEDINGMEIZHANGFAPIAODEJIESUANFANGSHI,SHIXIANJINJIESUANDESUOYAOSHOUJUZHENGMING,SHIYINXINGJIESUANDEYINGQUDEDUIYINGDEYINXINGJIESUANPINGJU,SHIWANGLAIGUAZHANGDEANHAORUZUORENZHENRUZHANG。
(SAN)CUNHUOCHENGBENHESUAN
MEIYUEZUOZHANGQIANZUIHAOJIANGSHANGYUEDIZHANGMIANKUCUNSHANGPINDEMINGCHENG、DANJIA、JINEXIANGXILIECHU,JIEHEDANGYUEXIAOSHOUFAPIAOHEJINXIANGFAPIAODEKAIPIAOXINXI,JISUANRUZHANGHOUZHANGMIANCUNHUOCHENGBENBIANDONGDUILIRUNDEYINGXIANG,BUYAOMANGMUDERENZHENGFAPIAOHELINGYONGCUNHUO,DAOZHIZHANGMIANKUCUNCHUXIANFUSHUHUOCHENGBENBIANDONGFUDONGTAIDA,YINGXIANGDANGQILIRUN。
GENJUDANGYUEXIAOSHOUQINGKUANG,JISHISHOUJICUNHUOCHURUKUDANJU,JISUANCHANPINCHENGBENHUOXIAOSHOUCHENGBEN,GUSUANDANGYUELIRUN。
五、编制凭证
TONGYIQIYERICHANGYEWUNEIRONGBIJIAOGUDING,SUOYIPINGZHENGBIANZHINEIRONGBIANHUABUDA,HUIJIZHIYAOANZHAOGUDINGMOSHIZHUYIBIANZHIPINGZHENGJIKE。QIYETONGCHANGYEWUPINGZHENGLEIBIEYOUYIXIAJILEI:
(YI)WANSHUIPINGZHENG
MEIYUEYUECHUQIYECHENGGONGSHENBAOHOU,KEQUYINXINGDAYINWANSHUIPINGZHENG,BUNENGZAIYINXINGDAYINWANSHUIPINGZHENGDEYINGQUSHUIWUJIGUANDAYIN。QUDEPINGZHENGHOUJISHIRUZHANG,CHONGJIANSHANGYUEJITISHUIJINHUOZHIJIEJIRUDANGYUEFEIYONG(RUYINHUASHUIDENGBUXUYAOYUXIANJITIDESHUIJIN,ZAIQUDESHIZHIJIEJIRUFEIYONG)。
(ER)YEWUFAPIAOCHULI
JIANGDANGYUETIANKAIHEQUDEFAPIAOFENLEIRUZHANG,ANZHAOFAPIAODEXINGZHIFENBIETONGGUOCUNHUO、XIANJIN、YINXINGCUNKUAN、WANGLAIZHANGHU、YINGJIAOSHUIFEIYIJIFEIYONGKEMUJINXINGHESUAN。JIANGQUANBUZHUANYONGFAPIAORUZHANGHOU,CHAKANJINXIANGSHUIEHEXIAOXIANGSHUIEMINGXIZHANGDEJINEHEJI,SHIFOUYUDANGYUEFANGWEISHUIKONGKAIPIAOXITONGTONGJIDEJINEYIJIWANGSHANGRENZHENGFANHUIDERENZHENGJINESHIFOUYIZHI,RANHOUJISUANDANGYUEJIAONASHUIJINJINE。
(SAN)FEIYONGLEIFAPIAOCHULI
ZUOHAONEIBUDANJUBAOXIAOZHIDU,GUIDINGBAOXIAOSHIJIAN,JISHISHOUJIGONGSIYUANGONGSHOUZHONGDEFEIYONGDANJU,JIANGQIGUILEIRUZHANG。RENZHENCHAKANFEIYONGDANJUSHIFOUHEFA,WEIQUDEHEFAPINGJUDEFEIYONGSHIWUFADEDAOSHUIWUJIGUANDERENKEDE。PINGSHIHAIYINGZUOHAOFEIYONGRUZHANGJINEKONGZHI,DUILEISIZHAODAIFEI、GUANGGAOFEIDENGCUNZAIDIKOUXIANEGUIDINGDEFEIYONGKEMU,YINGJISHIHEDUIFASHENGJINE,DUICHAOGUODIKOUBIAOZHUNDEFEIYONGYINGJIANSHAOQIRUZHANGJINE。
(SI)CHENGBENJISUANJIRUZHANGCHULI
DUISHENGCHANXINGQIYE,YINGZUOHAONEIBUDANJUCHUANDIGUIDING,JIANGGONGSIFASHENGDESUOYOUYUSHENGCHANYOUGUANDENEIBUDANJUJISHIYOUXIAODECHUANDIDAOCAIWUSHOUZHONG,JINXINGCHENGBENHESUAN,QUEBAOCHENGBENJISUANDEZHUNQUE。JISHIBIANZHIZHIZAOFEIYONGGUIJI、FENPEIPINGZHENG;SHENGCHANCHENGBENGUIJI、FENPEIPINGZHENG;CHANPINRUKUPINGZHENGYIJIXIAOSHOUCHENGBENJIEZHUANPINGZHENG。
(WU)ZUOHAOFEIYONGJITIJITANXIAO
ZUOHAOMEIYUEGUDINGFASHENGDEJITIYEWU,RUGUDINGZICHANJITIZHEJIU、WUXINGZICHANTANXIAO、SHUIDIANFEIJITI、GONGZIJITIYIJIYIGONGZIWEIJISHUJITIDEFULIFEI、JIAOYUJINGFEI、GONGHUIJINGFEIDENG,ZUODAOBULOUTIYEBUDUOTI;DUICUNZAIXUYAOTANXIAODEFEIYONGRUKAIBANFEI、CAILIAOCHENGBENCHAYIDENGMEIYUETANXIAODEFEIYONG,JISHIZUOHAOTANXIAOFENPEIPINGZHENG。
(LIU)GUIJISUNYILEIKEMU,JIEZHUANBENNIANLIRUN
JIANGSUOYOUDANJURUZHANGHOUYINGRENZHENGUIJIDANGYUESUNYILEIKEMUFASHENGJINE,JIANGQIFENLEIZHUANRU"BENNIANLIRUN"KEMU,CHAKANDANGYUELIRUNSHIXIANQINGKUANG。
六、纳税申报
QIANMIANSUOZUODEGONGZUOJIBENSHIWEINASHUISHENBAOZHUNBEIDE,YINWEIQIYEZHIYOUJINXINGLENASHUISHENBAO,SHUIWUJIGUANCAINENGDUIQIYEJINXINGSHUIKUANZHENGSHOU,ERCHUANTONGYIYISHANGDEHUIJIBAOBIAOZHISHIJILUQIYEJINGYINGZHUANGKUANGDEBAOBIAO,BUSHISHUIWUJIGUANZHENGSHOUSHUIKUANDEYIJU,QIYEYINGGENJUSHENBAODEBUTONGSHUIZHONGTIANZHIHESHENBAODUIYINGDENASHUISHENBAOBIAO。
QIYEYINGGENJUZISHENDEJINGYINGXINGZHIQUEDINGNASHUISHUIZHONG,BINGGENJUDANGDISHUIWUJIGUANYAOQIUDESHENBAOFANGSHIANSHIJINXINGSHENBAO。NASHUISHENBAOCHENGGONGHOUYINGJISHIDAYINWANSHUIPINGZHENG,QUDEWANSHUIPINGZHENGHOU,YIGEYUEDEHUIJIGONGZUOCAISUANJIESHU。
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