55, Jianye South Street, Xigang District, Dalian -Contact No.
In practice, it is recommended to further communicate with the competent tax authorities to confirm the deduction problem.03 how to avoid repeated tax payment? Since the approved individual income tax is generally not recognized in the organization, the competent tax authorities in the place where the organization is located will still require all enterprises to declare individual income tax in full, resulting in repeated tax payment, so Therefore, it is very important to make full use of the Announcement No.
III.
How to deal with this situation? 01 how to handle accounts? The accounting department of the Ministry of Finance replied to question 7 of 21 tax related accounting treatment issues such as value-added tax reduction and exemption in June 2021.
Address of Dalian Baihe Financial Agency Co., Ltd.: Unit 3, building 1, No.
The local tax authorities of general contracting enterprises, sub contracting enterprises and labor dispatch companies shall not double tax the taxed wages and salaries of engineering workers in different places.
” In accordance with the above provisions, the trans provincial and non local construction units shall try their best to handle the detailed declaration of full withholding of all employees in the tax authorities where the project operation is located, and fully communicate with the tax authorities to avoid being verified and levied individual income tax in non local places.
2: Liu Dongmei Tel.: 15566418699 fixed Tel.: 0411-84338315 http: www.dlbhcw.comqq: 594546054..
In practice, when many construction enterprises construct in different places, they are verified and levied individual income tax by the competent tax authorities in the place where the project operation is located according to a certain proportion of the project funds.
For example, “Xiao Chen tax” believes that the regulations on the implementation of the enterprise income tax law stipulate that the tax that can be deducted before tax refers to all taxes and surcharges incurred by the enterprise other than the enterprise income tax and the value-added tax that can be deducted, and the approved part of the personal income tax belongs to “All taxes and surcharges incurred by the enterprise other than enterprise income tax and value-added tax allowed to be deducted.” However, most of the replies of local tax authorities do not allow pre tax deduction of enterprise income tax.
See the following for details: Question 7: Hello! I’d like to ask how to handle the accounting after the pre paid individual income tax in the construction and installation industry if the individual income tax is approved and collected according to a certain collection rate (0.4%)? A: according to the guidelines for the application of accounting standards for business enterprises (CAI Kuai [2006] No.
52 of the State Administration of Taxation in 2015 stipulates: “II.
The Announcement No.
52 of the State Administration of Taxation in 2015.
18) and other relevant provisions, the enterprise shall debit the relevant costs and expenses and credit the “tax payable” title for the approved personal income tax you mentioned 02 can corporate income tax be deducted before tax? There may be different views on this issue.
Where the detailed declaration of full withholding of all employees is implemented, the local tax authorities shall not verify and levy individual income tax.
I have read many articles by experts and teachers before.
general contracting enterprises, sub contracting enterprises and labor dispatch companies If the local tax authorities need to know the payment of individual income tax on wages and salaries of engineering workers in different places, the local tax authorities shall provide it in time.
The construction units in different provinces shall handle the detailed declaration of full withholding of all employees with the local tax authorities for the wages and salary income paid by them.
The tax authorities in both places shall increase the tax rate Strengthen communication and coordination and earnestly safeguard the rights and interests of taxpayers.