全北京pk10赛车稳赢计划

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关于《国家税务总局关于办理2019年度个人所得税综合所得汇算清缴事项的公告》的解读

阳泉市政府 shsg888.com 2020-01-02 09:36 来源:中国政府网 放大 正常 缩小

全北京pk10赛车稳赢计划  WEIGUANCHEDANGZHONGYANG、GUOWUYUANGERENSUODESHUIGAIGEJUECEBUSHU,LUOSHIGUOWUYUANCHANGWUHUIYIJINGSHEN,QIESHIWEIHUNASHUIRENHEFAQUANYI,QUEBAONASHUIRENSHUNLIWANCHENGXINSHUIZHISHISHIHOUSHOUCIGERENSUODESHUIZONGHESUODEHUISUANQINGJIAO(YIXIAJIANCHENG“NIANDUHUISUAN”),SHUIWUZONGJUJINGGUOSHENRUDIAOYANLUNZHENG、JIEJIANGUOJITONGXINGZUOFA,XIANGSHEHUIGONGKAIZHENGQIUYIJIANBINGCHONGFENXINAXIUGAIWANSHANHOU,FABULE《GUOJIASHUIWUZONGJUGUANYUBANLI2019NIANDUGERENSUODESHUIZONGHESUODEHUISUANQINGJIAOSHIXIANGDEGONGGAO》(YIXIAJIANCHENG《GONGGAO》)。XIANJIEDURUXIA:

  一、什么是年度汇算? 

全北京pk10赛车稳赢计划  2019NIAN1YUE1RI,XINXIUGAIDEGERENSUODESHUIFAQUANMIANSHISHI。ZHEICIGERENSUODESHUIGAIGE,CHUTIGAO“QIZHENGDIAN”HEZENGJIALIUXIANGZHUANXIANGFUJIAKOUCHUWAI,HAIZAIWOGUOLISHISHANGSHOUCIJIANLILEZONGHEYUFENLEIXIANGJIEHEDEGERENSUODESHUIZHI。ZHEIYANGYOULIYUPINGHENGBUTONGSUODESHUIFU,GENGHAOFAHUIGERENSUODESHUISHOURUFENPEIDIAOJIEZUOYONG。

  ZONGHESHUIZHI,TONGSUJIANGJIUSHI“HEBINGQUANNIANSHOURU,ANNIANJISUANSHUIKUAN”,YUWOGUOYUANXIANYIZHISHIXINGDEFENLEISHUIZHIXIANGBI,GERENSUODESHUIDEJISUANFANGFAFASHENGLEGAIBIAN,JIJIANGNASHUIRENQUDEDEGONGZIXINJIN、LAOWUBAOCHOU、GAOCHOU、TEXUQUANSHIYONGFEISIXIANGSUODEHEBINGWEI“ZONGHESUODE”,YI“NIAN”WEIYIGEZHOUQIJISUANYINGGAIJIAONADEGERENSUODESHUI。PINGSHIQUDEZHEISIXIANGSHOURUSHI,XIANYOUZHIFUFANG(JIKOUJIAOYIWUREN)YISHUIFAGUIDINGANYUEHUOZHEANCIYUKOUYUJIAOSHUIKUAN。NIANDUZHONGLE,NASHUIRENXUYAOJIANGSHANGSHUSIXIANGSUODEDEQUANNIANSHOURUHEKEYIKOUCHUDEFEIYONGJINXINGHUIZONG,SHOURUEJIANQUFEIYONG、KOUCHUHOU,SHIYONG3%—45%DEZONGHESUODENIANDUSHUILVBIAO,JISUANQUANNIANYINGNAGERENSUODESHUI,ZAIJIANQUNIANDUNEIYIJINGYUJIAODESHUIKUAN,XIANGSHUIWUJIGUANBANLINIANDUNASHUISHENBAOBINGJIEQINGYINGTUIHUOYINGBUSHUIKUAN,ZHEIGEGUOCHENGJIUSHIHUISUANQINGJIAO。JIANYANZHI,JIUSHIZAIPINGSHIYIYUJIAOSHUIKUANDEJICHUSHANG“CHAYIBULOU,HUIZONGSHOUZHI,ANNIANSUANZHANG,DUOTUISHAOBU”,ZHEIYESHIGUOJITONGXINGZUOFA。

  WEIBIANYUGONGZHONGLIJIE,GENJUGERENSUODESHUIFADIERTIAOHEDISHIYITIAOGUIDING,《GONGGAO》DIYITIAOJIESHILENIANDUHUISUANGAINIANHENEIRONG。XUYAOSHUOMINGDESHI:

全北京pk10赛车稳赢计划  DIYI,WOGUOGERENSUODESHUIDENASHUIRENFENWEIJUMINGERENHEFEIJUMINGEREN,LIANGZHEPANDINGTIAOJIANBUTONG,SUOFUYOUDENASHUIYIWUYEBUXIANGTONG。《GONGGAO》DIYITIAOZHONGSUOCHENG“JUMINGEREN”,SHIZHIGERENSUODESHUIFADIYITIAOGUIDINGDE“ZAIZHONGGUOJINGNEIYOUZHUSUO,HUOZHEWUZHUSUOERYIGENASHUINIANDUNEIZAIZHONGGUOJINGNEIJUZHULEIJIMANYIBAIBASHISANTIANDEGEREN”。YEJIUSHISHUO,ZHIYOUJUMINGEREN,CAIXUYAOBANLINIANDUHUISUAN。

全北京pk10赛车稳赢计划  DIER,NIANDUHUISUANZHISUOYICHENGWEI“NIANDU”,SHIZHIJINXIANYUJISUANBINGJIEQINGNASHUINIANDUDEYINGTUIHUOZHEYINGBUSHUIKUAN,BUSHEJIYIQIANNIANDU,YEBUSHEJIYIHOUNIANDU。YINCI,2020NIANNASHUIRENBANLINIANDUHUISUANSHIJINXUYAOHUIZONG2019NIANDUQUDEDEZONGHESUODE。

  DISAN,NIANDUHUISUANDEFANWEIHENEIRONG,JINZHICICIGERENSUODESHUIGAIGENARUZONGHESUODEFANWEIDEGONGZIXINJIN、LAOWUBAOCHOU、GAOCHOU、TEXUQUANSHIYONGFEIDENGSIXIANGSUODE;JINGYINGSUODE、LIXIGUXIHONGLISUODE、CAICHANZULINSUODE、CAICHANZHUANRANGSUODEHEOURANSUODE,YIFAJUNBUNARUZONGHESUODEJISHUI。TONGSHI,ANZHAO《CAIZHENGBU?SHUIWUZONGJUGUANYUGERENSUODESHUIFAXIUGAIHOUYOUGUANYOUHUIZHENGCEXIANJIEWENTIDETONGZHI》(CAISHUI〔2018〕164HAO)GUIDING,NASHUIRENQUDEDEKEYIBUBINGRUZONGHESUODEJISUANNASHUIDESHOURU,YEBUZAINIANDUHUISUANFANWEINEI,RUXUANZEDANDUJISHUIDEQUANNIANYICIXINGJIANGJIN,JIECHULAODONGGUANXI、TIQIANTUIXIU、NEIBUTUIYANGQUDEDEYICIXINGBUCHANGSHOURU,DENGDENG。XUYAOBUCHONGSHUOMINGDESHI,NASHUIRENRUOZAI2019NIANQUDEQUANNIANYICIXINGJIANGJINSHISHIDANDUJISUANNASHUIDE,NIANDUHUISUANSHIYEKEXUANZEBINGRUZONGHESUODEJISUANNASHUI。

  二、为什么要做年度汇算? 

  YIFANGMIAN,NIANDUHUISUANKEYIGENGJIAJINGZHUN、QUANMIANLUOSHIGEXIANGSHUIQIANKOUCHUHESHUISHOUYOUHUIZHENGCE,GENGHAOBAOZHANGNASHUIRENDEQUANYI。BIRU,YOUDENASHUIRENYOUYUGONGZUOFANMANG,KEXIANGSHOUDESHUIQIANKOUCHUXIANGMUZAIPINGSHIMEILAIDEJISHENBAOXIANGSHOU;HAIYOUYIXIEKOUCHUXIANGMU,BIRUZHUANXIANGFUJIAKOUCHUZHONGDEDABINGYILIAOZHICHU,ZHIYOUNIANDUJIESHU,CAINENGQUEQIEDIZHIDAOZHICHUJINESHIDUOSHAO,ZHEIXIEKOUCHUDOUKEYITONGGUONIANDUHUISUANLAIBUCHONGXIANGSHOUBANLI。WEICI,《GONGGAO》ZHUANMENZAIDISITIAO,FENSANLEIQINGXINGLIECHULENIANDUHUISUANQIJIANKEYIXIANGSHOUDESHUIQIANKOUCHUXIANGMU,JIYOUPINGSHIKEYIKOUCHUDANNASHUIRENWEILAIDEJISHENBAOKOUCHUHUOMEIYOUZUEKOUCHUDE,YEYOUZAINIANDUHUISUANQIJIANBANLIDEKOUCHU,TIXINGNASHUIREN“CHAYIBULOU”,CHONGFENXIANGSHOUGAIGEHONGLI。

  LINGYIFANGMIAN,TONGGUONIANDUHUISUAN,ZHUNQUEJISUANNASHUIRENZONGHESUODEQUANNIANYINGGAIJIAONADEGERENSUODESHUI,RUGUOYUJIAOSHUIEDAYUQUANNIANYINGNASHUIE,JIUYAOTUIHAIJINASHUIREN。SHUIFAGUIDING,NASHUIRENPINGSHIQUDEZONGHESUODESHI,RENGXUYAOYIZHAOYIDINGDEGUIZE,XIANANYUEHUOANCIJISUANBINGYUKOUYUJIAOSHUIKUAN,ZHEIJIHUSHISHIJIESHANGSUOYOUKAIZHENGGERENSUODESHUIGUOJIADEPUBIANZUOFA。DANYOUYUSHIJIANZHONGDEQINGXINGSHIFENFUZA,YINCIWULUNCAIQUZENYANGDEYUKOUYUJIAOFANGFA,DOUBUKENENGSHISUOYOUDENASHUIRENPINGSHIYIYUJIAOSHUIEYUNIANDUYINGNASHUIEWANQUANYIZHI,CISHILIANGZHEZHIJIANJIUHUICHANSHENG“CHAE”。BIRU:NIANDUZHONGJIAN,NASHUIRENQUDEZONGHESUODEDESHOURUBODONGGUODAHUOSHIDUANSHIXU,ZAISHOURUJIAOGAOHUOYOUSHOURUDEYUEFENANGUIDINGYUJIAOLESHUIKUAN,DANQUANNIANZONGHESUODEDESHOURUEZONGJIHAIBUDAO6WANYUAN,JIANQUQUANNIANJIBENJIANCHUFEIYONG6WANYUANHOU,ANNIANJISUANZEWUXUJIAONAGERENSUODESHUI。ZHEISHI,PINGSHIYIYUJIAOSHUIKUANJIUXUYAOTONGGUONIANDUHUISUANTUIHAINASHUIREN。

  三、哪些人不需要办理年度汇算? 

  YIBANLAIJIANG,ZHIYAONASHUIRENPINGSHIYIYUJIAOSHUIEYUNIANDUYINGNASHUIEBUYIZHI,DOUXUYAOBANLINIANDUHUISUAN。WEIQIESHIJIANQINGNASHUIRENFUDAN,CHIXUSHIFANGGAIGEHONGLI,GUOWUYUANZHUANMENMINGQUEDUIBUFENXUBUSHUIDEZHONGDISHOURUNASHUIRENMIANCHUNIANDUHUISUANYIWU,CAIZHENGBU、SHUIWUZONGJUJUCIZHIFALE《GUANYUGERENSUODESHUIZONGHESUODEHUISUANQINGJIAOSHEJIYOUGUANZHENGCEWENTIDEGONGGAO》(2019NIANDI94HAO,YIXIAJIANCHENG“94HAOCAISHUIGONGGAO”),XIHUAMINGQUELEMIANYUBANLINIANDUHUISUANDEQINGXING。《GONGGAO》DIERTIAOZEGENJUZHEIXIEGUIDING,LIEMINGLEWUXUBANLI2019NIANDUHUISUANDENASHUIREN:

全北京pk10赛车稳赢计划  YILEISHIDUIBUFENBENLAIYINGDANGBANLINIANDUHUISUANQIEXUYAOBUSHUIDENASHUIREN,MIANCHUQIBANLIDEYIWU。BAOKUO:《GONGGAO》DIERTIAODIYIXIANGSUOLIEDE,NASHUIRENZHIYAOZONGHESUODENIANSHOURUBUCHAOGUO12WANYUAN,ZEBULUNBUSHUIJINEDUOSHAO,JUNBUXUBANLINIANDUHUISUAN;《GONGGAO》DIERTIAODIERXIANGSUOLIEDE,NASHUIRENZHIYAOBUSHUIJINEBUCHAOGUO400YUAN,ZEBULUNZONGHESUODENIANSHOURUDEGAODI,JUNBUXUBANLINIANDUHUISUAN。XUYAOSHUOMINGDESHI,YIJU94HAOCAISHUIGONGGAO,NASHUIRENQUDEZONGHESUODESHICUNZAIKOUJIAOYIWURENWEIYIFAYUKOUYUJIAOSHUIKUANDEQINGXING,BUBAOKUOZAIMIANYUBANLIQINGXINGFANWEINEI。

  DIERLEISHI《GONGGAO》DIERTIAODISANXIANGGUIDINGDE“YIYUJIAOSHUIEYUNIANDUYINGNASHUIEYIZHIHUOZHEBUSHENQINGNIANDUHUISUANTUISHUIDE”NASHUIREN。YEJIUSHISHUO,RUGUONASHUIRENPINGSHIYIYUJIAOSHUIEYUNIANDUYINGNASHUIEWANQUANYIZHI,JIBUXUYAOTUISHUIYEBUXUYAOBUSHUI,YEJIUWUXUBANLINIANDUHUISUAN。RUGUONASHUIRENZIYUANFANGQITUISHUI,YEWUXUBANLINIANDUHUISUAN。

  RUGUONASHUIRENBUTAIQINGCHUJIDEZIJIQUANNIANSHOURUDAODIYOUDUOSHAO,HUOZHEBUZHIXIAOZENYANGCAINENGSUANCHUZIJIYINGGAIBUSHUIHAISHITUISHUI,JUTIBUDUOSHAOHUOZHETUIDUOSHAO,QUEDINGBULESHIFOUFUHEMIANYUBANLIDETIAOJIAN,KEYICAIQUYIXIATUJINGYUYIJIEJUE:YISHINASHUIRENKEYIXIANGKOUJIAODANWEITICHUYAOQIU,ANZHAOSHUIFAGUIDING,DANWEIYOUZERENJIANGYIFAFANGDESHOURUHEYIYUJIAOSHUIEDENGQINGKUANGGAOSUNASHUIREN;ERSHINASHUIRENKEYIDENGLUWANGSHANGSHUIWUJU(BAOKUOSHOUJIGERENSUODESHUIAPP),CHAXUNBENREN2019NIANDUDESHOURUHENASHUISHENBAOMINGXIJILU;SANSHIBANLINIANDUHUISUANSHI,SHUIWUJIGUANJIANGTONGGUOWANGSHANGSHUIWUJU,GENJUYIDINGGUIZEWEINASHUIRENTIGONGSHENBAOBIAOYUTIANFUWU,RUGUONASHUIRENDUIYUTIANXINXIMEIYOUYIYI,XITONGJIUHUIZIDONGJISUANCHUYINGBUHUOYINGTUISHUIKUAN,NASHUIRENJIUKEYIZHIDAOZIJISHIFOUFUHEHUOMIANZHENGCEYAOQIULE。

  四、哪些人需要办理年度汇算? 

全北京pk10赛车稳赢计划  YIJUSHUIFAHEGUOWUYUANCHANGWUHUIYIJINGSHEN,《GONGGAO》DISANTIAOMINGQUELEXUYAOBANLI2019NIANDUHUISUANDEQINGXING,FENWEITUISHUI、BUSHUILIANGLEI。

全北京pk10赛车稳赢计划  YILEISHIYUJIAOSHUIEGAOYUYINGNASHUIE,XUYAOSHENQINGTUISHUIDENASHUIREN。YIFASHENQINGTUISHUISHINASHUIRENDEQUANLI。CONGCHONGFENBAOZHANGNASHUIRENQUANYIDEJIAODUCHUFA,ZHIYAONASHUIRENYINWEIPINGSHIKOUCHUBUZUHUOWEISHENBAOKOUCHUDENGYUANYINDAOZHIDUOYUJIAOLESHUIKUAN,WULUNSHOURUGAODI,WULUNTUISHUIEDUOSHAO,NASHUIRENDOUKEYISHENQINGTUISHUI。SHIJIANZHONGYOUYIXIEBIJIAODIANXINGDEQINGXING,JIANGCHANSHENGHUOZHEKENENGCHANSHENGTUISHUI,ZHUYAORUXIA:

  1.2019NIANDUZONGHESUODENIANSHOURUEBUZU6WANYUAN,DANPINGSHIYUJIAOGUOGERENSUODESHUIDE;

  LI:MOUNASHUIREN1YUELINGQUGONGZI1WANYUAN、GERENJIAOFU“SANXIANYIJIN”2000YUAN,JIASHEMEIYOUZHUANXIANGFUJIAKOUCHU,YUJIAOGESHUI90YUAN;QITAYUEFENMEIYUEGONGZI4000YUAN,WUXUYUJIAOGESHUI。QUANNIANKAN,YINNASHUIRENNIANSHOURUEBUZU6WANYUANWUXUJIAOSHUI,YINCIYUJIAODE90YUANSHUIKUANKEYISHENQINGTUIHAI。

全北京pk10赛车稳赢计划  2.2019NIANDUYOUFUHEXIANGSHOUTIAOJIANDEZHUANXIANGFUJIAKOUCHU,DANYUJIAOSHUIKUANSHIMEIYOUSHENBAOKOUCHUDE;

全北京pk10赛车稳赢计划  LI:MOUNASHUIRENMEIYUEGONGZI1WANYUAN、GERENJIAOFU“SANXIANYIJIN”2000YUAN,YOULIANGGESHANGXIAOXUEDEHAIZI,ANGUIDINGKEYIMEIYUEXIANGSHOU2000YUAN(QUANNIAN24000YUAN)DEZINVJIAOYUZHUANXIANGFUJIAKOUCHU。DANYINQIZAIYUJIAOHUANJIEWEITIANBAO,SHIDEJISUANGESHUISHIWEIJIANCHUZINVJIAOYUZHUANXIANGFUJIAKOUCHU,QUANNIANYUJIAOGESHUI1080YUAN。QIZAINIANDUHUISUANSHITIANBAOLEXIANGGUANXINXIHOUKEBUCHONGKOUCHU24000YUAN,KOUCHUHOUQUANNIANYINGNAGESHUI360YUAN,ANGUIDINGQIKEYISHENQINGTUISHUI720YUAN。

  3.YINNIANZHONGJIUYE、TUIZHIHUOZHEBUFENYUEFENMEIYOUSHOURUDENGYUANYIN,JIANCHUFEIYONG6WANYUAN、“SANXIANYIJIN”DENGZHUANXIANGKOUCHU、ZINVJIAOYUDENGZHUANXIANGFUJIAKOUCHU、QIYE(ZHIYE)NIANJINYIJISHANGYEJIANKANGBAOXIAN、SHUISHOUDIYANXINGYANGLAOBAOXIANDENGKOUCHUBUCHONGFENDE;

全北京pk10赛车稳赢计划  LI:MOUNASHUIRENYU2019NIAN8YUEDITUIXIU,TUIXIUQIANMEIYUEGONGZI1WANYUAN、GERENJIAOFU“SANXIANYIJIN”2000YUAN,TUIXIUHOULINGQUJIBENYANGLAOJIN。JIASHEMEIYOUZHUANXIANGFUJIAKOUCHU,1-8YUEYUJIAOGESHUI720YUAN;HOU4GEYUEJIBENYANGLAOJINANGUIDINGMIANZHENGGESHUI。QUANNIANKAN,GAINASHUIRENJINKOUCHULE4WANYUANJIANCHUFEIYONG(8×5000YUAN/YUE),WEICHONGFENKOUCHU6WANYUANJIANCHUFEIYONG。NIANDUHUISUANZUEKOUCHUHOU,GAINASHUIRENKESHENQINGTUISHUI600YUAN。

  4.MEIYOURENZHISHOUGUDANWEI,JINQUDELAOWUBAOCHOU、GAOCHOU、TEXUQUANSHIYONGFEISUODE,XUYAOTONGGUONIANDUHUISUANBANLIGEZHONGSHUIQIANKOUCHUDE;

  5.NASHUIRENQUDELAOWUBAOCHOU、GAOCHOU、TEXUQUANSHIYONGFEISUODE,NIANDUZHONGJIANSHIYONGDEYUKOULVGAOYUQUANNIANZONGHESUODENIANSHIYONGSHUILVDE;

  LI:MOUNASHUIRENMEIYUEGUDINGYICHUQUDELAOWUBAOCHOU1WANYUAN,SHIYONG20%YUKOULVHOUYUJIAOGESHUI1600YUAN,QUANNIAN19200YUAN;QUANNIANSUANZHANG,QUANNIANLAOWUBAOCHOU12WANYUAN,JIANCHU6WANYUANFEIYONG(BUKAOLVQITAKOUCHU)HOU,SHIYONG3%DEZONGHESUODESHUILV,QUANNIANYINGNASHUIKUAN1080YUAN。YINCI,KESHENQING18120YUANTUISHUI。

  6.YUJIAOSHUIKUANSHI,WEISHENBAOXIANGSHOUHUOZHEWEIZUEXIANGSHOUZONGHESUODESHUISHOUYOUHUIDE,RUCANJIRENJIANZHENGGERENSUODESHUIYOUHUIDENG;

  7.YOUFUHETIAOJIANDEGONGYICISHANSHIYEJUANZENGZHICHU,DANYUJIAOSHUIKUANSHIWEIBANLIKOUCHUDEDENGDENG。

全北京pk10赛车稳赢计划  LINGYILEISHIYUJIAOSHUIEXIAOYUYINGNASHUIE,YINGDANGBUSHUIDENASHUIREN。YIFABUSHUISHINASHUIRENDEYIWU。CONGYOULIYUNASHUIRENDEJIAODUCHUFA,GUOWUYUANDUI2019NIANDUHUISUANBUSHUIZUOCHULELIWAIXINGGUIDING,JIZHIYOUZONGHESUODENIANSHOURUCHAOGUO12WANYUANQIENIANDUHUISUANBUSHUIJINEZAI400YUANYISHANGDENASHUIREN,CAIXUYAOBANLINIANDUHUISUANBINGBUSHUI。YOUYIXIECHANGJIANQINGXING,JIANGDAOZHINIANDUHUISUANSHIXUYAOHUOKENENGXUYAOBUSHUI,ZHUYAORUXIA:

  1.ZAILIANGGEYISHANGDANWEIRENZHISHOUGUBINGLINGQUGONGZIXINJIN,YUJIAOSHUIKUANSHIZHONGFUKOUCHULEJIBENJIANCHUFEIYONG(5000YUAN/YUE);

  2.CHUGONGZIXINJINWAI,NASHUIRENHAIYOULAOWUBAOCHOU、GAOCHOU、TEXUQUANSHIYONGFEISUODE,GEXIANGZONGHESUODEDESHOURUJIAZONGHOU,DAOZHISHIYONGZONGHESUODENIANSHUILVGAOYUYUKOULVDENG。

  五、纳税人应在什么时间办理年度汇算? 

  YIJUSHUIFAGUIDING,《GONGGAO》DIWUTIAOMINGQUELENASHUIRENBANLI2019NIANDUHUISUANDESHIJIANWEI2020NIAN3YUE1RIZHI6YUE30RI。QIZHONG,ZAIZHONGGUOJINGNEIWUZHUSUODENASHUIRENRUGUOZAI2020NIAN3YUE1RIQIANLIJINGDE,KEYIZAILIJINGQIANBANLINIANDUHUISUAN。

  六、纳税人可自主选择哪些办理方式? 

  《GONGGAO》DILIUTIAOMINGQUELEBANLINIANDUHUISUANDESANZHONGFANGSHI:ZIJIBAN、DANWEIBAN、QINGRENBAN。

全北京pk10赛车稳赢计划  YISHIZIJIBAN,JINASHUIRENZIXINGBANLI。NASHUIRENKEYIZIXINGBANLINIANDUHUISUAN。SHUIWUJIGUANJIANGTUICHUXILIEYOUHUAFUWUCUOSHI,JIAQIANGNIANDUHUISUANDEZHENGCEJIEDUHECAOZUOFUDAOLIDU,FENLEIBIANZHIBANSHUIZHIYIN,TONGSUJIESHIZHENGCEKOUJING、ZHUANYESHUYUHECAOZUOLIUCHENG,TONGGUOSHOUJIGERENSUODESHUIAPP、WANGYEDUAN、12366NASHUIFUWUREXIANDENGQUDAOTIGONGSHESHUIZIXUN,JIEJUEBANLINIANDUHUISUANZHONGDEYINANWENTI,BANGZHUNASHUIRENSHUNLIWANCHENGNIANDUHUISUAN。DUIYUYINNIANZHANG、XINGDONGBUBIANDENGDULIWANCHENGNIANDUHUISUANCUNZAITESHUKUNNANDE,NASHUIRENTICHUSHENQING,SHUIWUJIGUANHAIKEYITIGONGGEXINGHUANIANDUHUISUANFUWU。

全北京pk10赛车稳赢计划  ERSHIDANWEIBAN,JIQINGRENZHISHOUGUDANWEIBANLI。KAOLVDAODUOSHUNASHUIRENZHUYAOCONGYIGEDANWEILINGQUSHOURU,DANWEIDUINASHUIRENDESHESHUIXINXIZHANGWODEBIJIAOQUANMIAN、ZHUNQUE,WEIGENGHAODIBANGZHUNASHUIRENBANLINIANDUHUISUAN,《GONGGAO》DILIUTIAODIERXIANGGUIDING,NASHUIRENKEYITONGGUOQUDEGONGZIXINJINHUOLIANXUXINGQUDELAOWUBAOCHOUSUODE(ZHIBAOXIANYINGXIAOYUANHUOZHENGQUANJINGJIREN)DEKOUJIAOYIWURENDAIWEIBANLI。RUNASHUIRENXIANGZHEIXIEKOUJIAOYIWURENTICHUDAIBANYAOQIUDE,KOUJIAOYIWURENYINGDANGBANLI,HUOZHEPEIXUN、FUDAONASHUIRENTONGGUOWANGSHANGSHUIWUJUZIXINGWANCHENGNIANDUHUISUANSHENBAOHETUI(BU)SHUI。ZHEIYANGYOULIYUJIXUFAHUIYUANQUANKOUJIAODECHUANTONGYOUSHI,JINZUIDANULIJIANGDINASHUIRENBANSHUINANDUHEFUDAN。TONGSHI,SHUIWUJIGUANJIANGWEIKOUJIAODANWEITIGONGSHENBAORUANJIAN,FANGBIANKOUJIAOYIWURENWEIBENDANWEIZHIGONGJIZHONGBANLINIANDUHUISUAN。

  XUYAOZHUYIDESHI,NASHUIRENXUANZEYOUKOUJIAOYIWURENDAIBANNIANDUHUISUANDE,XUZAI2020NIAN4YUE30RIQIANYUKOUJIAOYIWURENJINXINGSHUMIANQUEREN,TONGSHIJIANGCHUBENDANWEIYIWAIDE2019NIANDUQUANBUZONGHESUODESHOURU、KOUCHU、XIANGSHOUSHUISHOUYOUHUIDENGXINXIZILIAORUSHITIGONGJIKOUJIAOYIWUREN,BINGDUIZHENSHIXING、ZHUNQUEXING、WANZHENGXINGFUZE。

  SANSHIQINGRENBAN,JIWEITUOSHESHUIZHUANYEFUWUJIGOUHUOQITADANWEIJIGERENBANLI。NASHUIRENKEGENJUZIJIDEQINGKUANGHETIAOJIAN,ZIZHUWEITUOSHESHUIZHUANYEFUWUJIGOUHUOQITADANWEI、GEREN(YIXIACHENG“SHOUTUOREN”)BANLINIANDUHUISUAN。XUANZEZHEIZHONGFANGSHI,SHOUTUORENXUYUNASHUIRENQIANDINGWEITUOSHOUQUANSHU,MINGQUESHUANGFANGDEQUANLI、ZERENHEYIWU。

  XUYAOTIXINGDESHI,KOUJIAOYIWURENHUOZHESHOUTUORENWEINASHUIRENBANLINIANDUHUISUANHOU,YINGDANGJISHIJIANGBANLIQINGKUANGGAOZHINASHUIREN。NASHUIRENRUGUOFAXIANSHENBAOXINXICUNZAICUOWU,KEYIYAOQIUQIBANLIGENGZHENGSHENBAO,YEKEYIZIXINGBANLIGENGZHENGSHENBAO。

  七、纳税人可通过什么渠道办理年度汇算? 

  《GONGGAO》DIQITIAOMINGQUELEBANLINIANDUHUISUANDEQUDAO。WEIFANGBIANNASHUIREN,SHUIWUJIGUANTIGONGLEGAOXIAO、KUAIJIEDEWANGLUOBANSHUIQUDAO,NASHUIRENKETONGGUOWANGSHANGSHUIWUJUBANLINIANDUHUISUAN,SHUIWUJIGUANHAIJIANGANYIDINGGUIZEJINASHUIRENTIGONGSHENBAOBIAOYUTIANFUWU,YINCIJIANYINASHUIRENYOUXIANXUANZESHIYONGWANGLUOQUDAOBANLI。RUGUONASHUIRENBUFANGBIANSHIYONGWANGLUO,YEKEYITONGGUOYOUJIFANGSHIHUOZHEDAOBANSHUIFUWUTINGBANLI。

全北京pk10赛车稳赢计划  XUANZEYOUJISHENBAODE,GESHENG(QU、SHI)JIANGZHIDINGZHUANMENSHOULIYOUJISHENBAODESHUIWUJIGUANBINGXIANGSHEHUIGONGGAO。NASHUIRENRUXUANZEYOUJISHENBAODE,XUGENJUZIJISHIJIQINGKUANG,JIANGSHENBAOBIAOJISONGZHIXIANGYINGDIZHI:YOURENZHISHOUGUDANWEIDE,XUJIANGSHENBAOBIAOJISONGZHIRENZHISHOUGUDANWEISUOZAISHENG(QU、SHI)SHUIWUJUGONGGAOZHIDINGDESHUIWUJIGUAN;MEIYOURENZHISHOUGUDANWEIDE,JISONGZHIHUJIHUOZHEJINGCHANGJUZHUDISUOZAISHENG(QU、SHI)SHUIWUJUGONGGAOZHIDINGDESHUIWUJIGUAN。TONGSHI,WEIBIMIANYINXINXITIANBAOYOUWUHUOJISONGDIZHIBUQINGERDAILAIBUBIYAODEMAFAN,NASHUIRENYINGQINGXI、ZHENSHI、ZHUNQUETIANXIEBENRENDEXIANGGUANXINXI,YOUQISHIXINGMING、NASHUIRENSHIBIEHAO、YOUXIAOLIANXIFANGSHIDENGGUANJIANXINXI。WEITIGAOBIANSHIDU,JISONGDESHENBAOBIAO,JIANYISHIYONGDIANNAOTIANBAOBINGDAYIN、QIANZI。

  八、纳税人办理年度汇算需要提交什么资料,保存多久? 

  WEIJIANQINGNASHUIRENFUDAN,《GONGGAO》DIBATIAOMINGQUELENASHUIRENBANLINIANDUHUISUAN,YIBANZHIXUBAOSONGNIANDUHUISUANSHENBAOBIAO。RUGUOXIUGAIBENRENXIANGGUANJICHUXINXI、XINZENGXIANGSHOUKOUCHUHUOZHESHUISHOUYOUHUI,CAIXUYIBINGBAOSONGXIUGAIHUOXINZENGDEXIANGGUANXINXI。NASHUIRENXUZIXIHEDUITIANBAODEXINXI,QUEBAOZHENSHI、ZHUNQUE、WANZHENG。

  WEIBIANYUHOUXUFUWUHEGUANLI,NASHUIRENJIDAIBANDEKOUJIAOYIWURENXUJIANGBANLI2019NIANDUHUISUANDEXIANGGUANZILIAO,ZINIANDUHUISUANQIJIESHUZHIRIQILIUCUN5NIAN(JIZHI2025NIAN6YUE30RI)。

  九、纳税人向哪里的税务机关申报办理年度汇算? 

  ANZHAOFANGBIANJIUJINDEYUANZE,《GONGGAO》DIJIUTIAOMINGQUELEJIESHOUNIANDUHUISUANSHENBAODESHUIWUJIGUAN。XUYAOSHUOMINGDESHI,ZHEILIDESHUIWUJIGUAN,SHIZHIJIESHOUNASHUIRENTIJIAODENIANDUHUISUANSHENBAOBINGFUZECHULINIANDUHUISUANXIANGGUANSHIYIDESHUIWUJIGUAN,BIRUDUINASHUIRENTIJIAODESHENBAOBIAOJINXINGBIYAODESHENHE,JINASHUIRENBANLITUISHUIDENGDENG,BINGFEIDENGTONGYUNIANDUHUISUAN“WULISHANGDEBANLIDIDIAN”。BIRU,NASHUIRENRUOTONGGUOWANGLUOYUANCHENGBANLINIANDUHUISUAN,ZEKEYIBUSHOUWULIKONGJIANDEXIANZHI,ZAIBANGONGSHI、JIALI、LVTUZHONGDOUKEYIBANLI,DANYAOZAIXINXIXITONGDETISHIBANGZHUXIA,ANZHAO《GONGGAO》DIJIUTIAODEGUIDING,ZAIBANSHUIRUANJIANZHONGZHENGQUEXUANZESHUIWUJIGUANBINGXIANGQITIJIAONIANDUHUISUANSHENBAO,YIBIANSHUIWUJIGUANGENGHAOTIGONGFUWUBINGCHULIHOUXUXIANGGUANSHIYI。DANGRAN,ZAIWANGLUOBANLIBUFANGBIANDEQINGKUANGXIA,NASHUIRENYEKEYIQIANWANG《GONGGAO》DIJIUTIAOGUIDINGDESHUIWUJIGUANBANLI,CISHI,《GONGGAO》DIJIUTIAOGUIDINGDESHUIWUJIGUANJIUSHINASHUIRENBANLINIANDUHUISUANDE“SHIJIDIDIAN”LE。

全北京pk10赛车稳赢计划  FUZEJIESHOUNASHUIRENNIANDUHUISUANSHENBAODESHUIWUJIGUAN,ZHUYAOFENWEILIANGZHONGQINGXING:

全北京pk10赛车稳赢计划  YISHINASHUIRENZIXINGBANLIHUOSHOUTUORENWEINASHUIRENDAIWEIBANLINIANDUHUISUAN。(1)JUMINGERENYOURENZHISHOUGUDANWEIDE,XIANGQIRENZHISHOUGUDANWEISUOZAIDIZHUGUANSHUIWUJIGUANSHENBAO;YOULIANGCHUJIYISHANGRENZHISHOUGUDANWEIDE,XUANZEXIANGQIZHONGYICHUDANWEISUOZAIDIZHUGUANSHUIWUJIGUANSHENBAO。(2)JUMINGERENMEIYOURENZHISHOUGUDANWEIDE,XIANGQIHUJISUOZAIDIHUOZHEJINGCHANGJUZHUDIZHUGUANSHUIWUJIGUANSHENBAO。JUMINGERENYIZAIZHONGGUOJINGNEISHENLINGJUZHUZHENGDE,YIJUZHUZHENGDENGZAIDEJUZHUDIZHUZHIWEIJINGCHANGJUZHUDI;MEIYOUSHENLINGJUZHUZHENGDE,YIDANGQIANSHIJIJUZHUDIZHIWEIJINGCHANGJUZHUDI。ZHUYAOKAOLVSHI,SHANGSHUPANDUANBIAOZHUNQINGXIQUEDING,QIENENGZAIMEIYOUWANGLUODEQINGKUANGXIA,ZUIDACHENGDUSHANGWEINASHUIRENTIGONGJIUJINBANSHUIDEBIANLI,ERCAIYONGJUZHUZHENGDEQUEDINGYUANZE,HAIBIANYUTONGNASHUIRENXIANGSHOUJIBENGONGGONGFUWUDENGSHIXIANGXIANGXIANJIE,YOULIYUBAOKUOSHUIWUJIGUANZAINEIDEZHENGFUGEBUMENGONGTONGWEINASHUIRENTIGONGBIANJIE、GAOXIAODEZHENGWUFUWU。

  ERSHIRUOYOUKOUJIAOYIWURENZAINIANDUHUISUANQINEIWEINASHUIRENBANLINIANDUHUISUAN,ZEKEXIANGKOUJIAOYIWURENDEZHUGUANSHUIWUJIGUANSHENBAO。

  十、纳税人如何办理年度汇算退税、补税? 

  《GONGGAO》DISHITIAOMINGQUELENASHUIRENHUOQUTUISHUI、BANLIBUSHUIDEFANGSHIHEQUDAO。RUGUONIANDUHUISUANHOUYOUYINGTUISHUIE,ZENASHUIRENKEYISHENQINGTUISHUI。ZHIYAONASHUIRENZAISHENBAOBIAODEXIANGYINGLANCIGOUXUAN“SHENQINGTUISHUI”,JIWANCHENGLESHENQINGTIJIAO。SHUIWUJIGUANANGUIDINGLVXINGBIYAODESHENHECHENGXUHOUJIKEWEINASHUIRENBANLITUISHUI,TUISHUIKUANZHIDAGERENYINXINGZHANGHU。TEBIEXUYAOZHUYIDESHI,WEIBIMIANSHUIKUANBUNENGJISHI、ZHUNQUETUIFU,NASHUIRENYIDINGYAOZHUNQUETIANXIESHENFENXINXIZILIAOHEZAIZHONGGUOJINGNEIKAISHEDEFUHETIAOJIANDEYINXINGZHANGHU。

全北京pk10赛车稳赢计划  QIZHONG,DUI2019NIANDUZONGHESUODENIANSHOURUEBUZU6WANYUAN,DANYINYUEDUJIANGONGZIXINJINSHOURUBUJUNHENG,HUOZHEQUDELAOWUBAOCHOU、GAOCHOU、TEXUQUANSHIYONGFEISUODE,OUFAXINGBEIYUKOUYUJIAOLEGERENSUODESHUIDENASHUIREN,SHUIWUJIGUANJIANGTUISONGFUWUTISHI、YUTIANJIANYISHENBAOBIAO,NASHUIRENZHIXUQUERENYIYUJIAOSHUIE、TIANXIEBENRENYINXINGZHANGHUXINXI,JIKETONGGUOWANGLUOSHIXIANKUAIJIESHENQINGTUISHUI。TONGSHI,WEIRANGNASHUIRENFANGBIANHUOQUTUISHUI,JIANYIZHEIBUFENNASHUIRENZAI3YUE1RIZHI5YUE31RIQIJIAN,TONGGUOJIANYIFANGSHIBANLITUISHUI。

  NASHUIRENBANLINIANDUHUISUANXUYAOBUSHUIDE,SHUIWUJIGUANTIGONGLEDUOZHONGBIANJIEQUDAO,NASHUIRENKEYITONGGUOWANGSHANGYINXING、BANSHUIFUWUTINGPOSJISHUAKA、YINXINGJUTAI、FEIYINXINGZHIFUJIGOU(JIDISANFANGZHIFU)DENGFANGSHIJIAONAYINGBUSHUIKUAN。

全北京pk10赛车稳赢计划  ZUIHOUXUYAOSHUOMINGDESHI,SHUIWUJIGUANHOUXUJIANGHUITUICHUYIXILIEDEBANSHUIZHIYIN,TONGSUJIESHIYOUGUANZHENGCEKOUJING、ZHUANYESHUYUHECAOZUOLIUCHENG,BINGTONGGUOGUANGBO、DIANSHI、BAOKAN、WANGLUO、GONGYIGUANGGAO、WANGSHANGSHUIWUJU、12366NASHUIFUWUREXIANDENGQUDAO,BUDUANJIADANIANDUHUISUANDEZHENGCEJIEDUHECAOZUOFUDAOLIDU,BANGZHUYOUXUYAODENASHUIRENSHUNLIWANCHENGNIANDUHUISUAN。

全北京pk10赛车稳赢计划  TONGSHI,WEIBANGZHUNASHUIRENGAOXIAOBIANJIE、HELIYOUXUDIWANCHENGNIANDUHUISUAN,BIMIANCHUXIANZHADUIYONGDU,SHUIWUJIGUANJIANGTONGGUOYIDINGFANGSHIFENPIFENQITONGZHITIXINGNASHUIRENZAIQUEDINGDESHIJIANDUANNEICUOFENGBANLI。RUNASHUIRENYINGONGZUOFANMANGDENGYUANYINQUEBUFANGBIANZAICISHIJIANDUANNEIBANLIDE,KEZAIFADINGNIANDUHUISUANQINEI,YUSHUIWUJIGUANYUYUEHUOTONGGUOWANGSHANGSHUIWUJUBANLI。

  
  
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