个人独资企业年度汇算清缴有盈利，还要交所得税么？ - 北京代理记账

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个人独资企业年度汇算清缴有盈利，还要交所得税么？ - 北京代理记账

个人独资企业年度汇算清缴有盈利，还要交所得税么？

2021-04-01上一篇：税收筹划为什么越来越被重视？|下一篇：财务人员一年跑多少趟税局算优秀？真相很扎心！

个人独资企业年度汇算清缴有盈利，还要交所得税么？资讯第1张

问：个人独资企业已按发票金额缴纳个人所得税，季度或年度汇算清缴如果有盈利，还需要交所得税么？谢谢老师！

答：实行核定征收方式的个人独资企业和合伙企业缴纳个人所得税，有以下情况：

（1）定额征收

个人独资企业和合伙企业按照税务部门依法核定的应纳个人所得税税额按期缴纳。

（2）核定应税所得率征收

应纳个人所得税税额的计算公式为：

应纳个人所得税税额＝应纳税所得额×适用税率

应纳税所得额＝收入总额×应税所得率

在实际工作中，税务机关通常对个人独资企业和合伙企业采取核定应税所得率的征收方法。对于核定征收的个人独资企业年终不再进行个人所得税的汇算。下面的文件供参考：

《北京市财政局北京市地方税务局关于个人独资企业和合伙企业投资者核定征收个人所得税有关政策问题的通知》

文号：京财税[2010]18号发文日期：2010-02-20

四、凡实行核定征收的企业，年度终了时不再汇算，也不弥补企业的亏损。

【本文出自企答答http://www.qidada.com，可点击了解更多财税知识】

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