一张图看穿上市公司财务造假坑！ - 北京代理记账

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一张图看穿上市公司财务造假坑！ - 北京代理记账

一张图看穿上市公司财务造假坑！

2021-10-05上一篇：关于增值税发票管理系统2.0版上线有关事项的通告|下一篇：税务套餐”助力新办企业起跑

近日，国家税务总局公布《个人所得税专项附加扣除操作办法（试行）》，明确了个人所得税专项附加扣除细则。那么个人可以享受哪些扣除？扣除标准和范围分别是哪些呢？

通过上图我们可以很明白的看出个人专项附加扣除的每一项扣除标准及范围。

那么信息报送方式和办理途径有哪些呢？

1.办理途径

个人可以选择在单位每月发放工资的预扣预缴税款环节办理，也可以选择在年度汇算清缴的自行纳税申报环节办理。

2.报送方式：

个人可以通过远程办税端、电子或者纸质报表等方式，向扣缴义务人或者主管税务机关报送个人专项附加扣除信息。（企业HR最好依据企业要求统一让员工选择一种终端方式。）

个税专项附加扣除新政已经出台，个人需要准备哪些材料？如何进行报送呢？

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