问题已解决
請教個問題 企業(yè)個稅返還收入確認(rèn)用于獎勵財務(wù)人員這部門金額需要繳納增值稅嗎
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需要繳納
不管是企業(yè)自己留存還是支付給職工,都需要繳納增值稅的。
2022 10/26 09:44
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郭老師 
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2022 10/26 09:45
1、增值稅
根據(jù)財稅(2016)36號文件、代扣代繳個人所得稅的手續(xù)費(fèi)返還應(yīng)按照“商務(wù)輔助服務(wù)——經(jīng)紀(jì)代理服務(wù)”繳納增值稅。一般納稅人按6%,小規(guī)模納稅人按3%
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2022 10/26 09:55
老師這個是獎勵的呢??
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郭老師 
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2022 10/26 10:00
你好,獎勵給個人,個人什么稅款都不需要繳納。
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郭老師 
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2022 10/26 10:00
你們單位收到了,需要正常交稅。
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