Q:
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As the investor of a sole proprietorship enterprise, can I apply for deferred payment of individual income tax stipulated in Announcement No. 10 of 2020 issued by the State Administration of Taxation?
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A:
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No, you cannot. In accordance with relevant regulation, the deferred payment of individual income tax policy is only applicable to individual businesses.
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Q:
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How long can the academic (degree) continuing education expenses be deducted?
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A:
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The period of deduction of academic (degree) continuing education expenses is from the month of enrolment to the month of completion of continuing education for academic (degree) education in China. However, the deduction period for continuing education of the same academic education (degree) shall not exceed 48 months.
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Q:
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If an individual is exempted from individual income tax for temporary work subsidy and bonus for epidemic prevention and control stipulated by the government, is it applicable to exempt individual income tax declaration?
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A:
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Yes. In view of the fact that the medical staff and epidemic prevention workers participating in the epidemic prevention and control work are in the front line of epidemic prevention and control, their employers also undertake heavier prevention and control tasks. In order to alleviate the burden of medical personnel, epidemic prevention workers and their employers, the temporary work subsidies and bonuses obtained by these personnel are not required to declare, and only the list of paid personnel and the amount of money need to be kept for reference.
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Q:
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After the withholding client terminal collected the special additional deduction information and imported the salary data, why does not the special additional deduction amount be automatically generated?
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A:
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After importing wages and salaries, please select the range of personnel to be pre-filled in of special additional deduction, and then click the [pre-fill in special additional deduction] button, and the system will automatically calculate the deductible amount according to the collected special additional deduction data.
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Q:
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What is the declaration password of withholding client terminal of natural person electronic tax bureau? How to reset?
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A:
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The declaration password of withholding client terminal is the password for data submission, download and other operations through withholding client terminal. If the withholding agent forgets the declaration password, there are three ways to reset it:
1.
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the legal representative or financial principal of the withholding agent logs in to his / her personal income tax app and resets it through [personal centre] - [enterprise tax handling permission] - select the corresponding enterprise and click [reset declaration password];
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2.
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the legal representative or financial officer of the withholding unit logs in to his / her website of natural person electronic tax bureau and resets it through the path of [personal information management] - [enterprise tax handling permission] – [check details] – [reset declaration password];
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3.
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the tax handler goes to the tax service hall to reset the declaration password.
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FAQ
