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href="http://whitemicrobikini.com/member/message.php?action=send&touser=whzythjfw">[發(fā)送信件]</a></li> <li><span>手機</span> <span style="color: #FF0000;font-weight: bold;font-size: 14px;">13871214012</span></li><li><span>地區(qū)</span>湖北-武漢</li> <li title="武漢東湖新技術(shù)開發(fā)區(qū)高新大道以南"><span>地址</span><a rel="nofollow" href="http://whitemicrobikini.com/api/address.php?auth=b2bbqVBRykCSmf8uVEc64gv8mB-S-WRfpb6lvAks912le95OWYwTwWbVxNSY5S-P-4ntardUtnHliO3498wJaxlMtugPBz-S-8YWLAZ2FJvZhsn72QOFwjteSvCL-S-BNhqGrZklPDxAR7FrmDb1jClFJXLUMAZBNsIlDine" target="_blank">武漢東湖新技術(shù)開發(fā)區(qū)高新大道以南</a></li></ul> </div> </div> </div> </div> </div> <div id="gv0czshfr" class="m"> <div id="gv0czshfr" class="head-txt"><strong>詳細說明</strong></div> <div id="gv0czshfr" class="content c_b" id="content"><p style="margin-top: 1.4em; margin-bottom: 1.4em; color: rgb(18, 18, 18); font-family: -apple-system, Bl<i></i>inkMacSystemFont, "Helvetica Neue", "PingFang SC", "Microsoft YaHei", "Source Han Sans SC", "Noto Sans CJK SC", "WenQuanYi Micro Hei", sans-serif; font-size: medium; white-space: normal; background-color: rgb(255, 255, 255);"><span style="font-weight: 600;">【問題8】個體工商戶享受減半征收個人所得稅政策是否需要辦理備案？</span></p><p style="margin-top: 1.4em; margin-bottom: 1.4em; color: rgb(18, 18, 18); font-family: -apple-system, Bl<i></i>inkMacSystemFont, "Helvetica Neue", "PingFang SC", "Microsoft YaHei", "Source Han Sans SC", "Noto Sans CJK SC", "WenQuanYi Micro Hei", sans-serif; font-size: medium; white-space: normal; background-color: rgb(255, 255, 255);">答：個體工商戶在預繳和匯算清繳個人所得稅時均可享受減半征稅政策，享受政策時無需備案，通過填寫個人所得稅納稅申報表和減免稅事項報告表相關欄次，即可享受。</p><p style="margin-top: 1.4em; margin-bottom: 1.4em; color: rgb(18, 18, 18); font-family: -apple-system, Bl<i></i>inkMacSystemFont, "Helvetica Neue", "PingFang SC", "Microsoft YaHei", "Source Han Sans SC", "Noto Sans CJK SC", "WenQuanYi Micro Hei", sans-serif; font-size: medium; white-space: normal; background-color: rgb(255, 255, 255);"><span style="font-weight: 600;">【問題9】個體工商戶如何申報享受減半征收個人所得稅政策？</span></p><p style="margin-top: 1.4em; margin-bottom: 1.4em; color: rgb(18, 18, 18); font-family: -apple-system, Bl<i></i>inkMacSystemFont, "Helvetica Neue", "PingFang SC", "Microsoft YaHei", "Source Han Sans SC", "Noto Sans CJK SC", "WenQuanYi Micro Hei", sans-serif; font-size: medium; white-space: normal; background-color: rgb(255, 255, 255);">答：對于通過電子稅務局申報的個體工商戶，稅務機關將自動為其提供申報表和報告表中該項政策的預填服務。實行簡易申報的定期定額個體工商戶，稅務機關按照減免后的應納稅額自動進行稅款劃繳。</p><p style="margin-top: 1.4em; margin-bottom: 1.4em; color: rgb(18, 18, 18); font-family: -apple-system, Bl<i></i>inkMacSystemFont, "Helvetica Neue", "PingFang SC", "Microsoft YaHei", "Source Han Sans SC", "Noto Sans CJK SC", "WenQuanYi Micro Hei", sans-serif; font-size: medium; white-space: normal; background-color: rgb(255, 255, 255);"><span style="font-weight: 600;">【問題10】我是個體工商戶，今年已就經(jīng)營所得預繳稅款，還能享受減半征稅優(yōu)惠政策嗎？</span></p><p style="margin-top: 1.4em; margin-bottom: 1.4em; color: rgb(18, 18, 18); font-family: -apple-system, Bl<i></i>inkMacSystemFont, "Helvetica Neue", "PingFang SC", "Microsoft YaHei", "Source Han Sans SC", "Noto Sans CJK SC", "WenQuanYi Micro Hei", sans-serif; font-size: medium; white-space: normal; background-color: rgb(255, 255, 255);">答：為最大程度釋放減稅紅利，個體工商戶今年前幾個月已就經(jīng)營所得預繳稅款的，也能享受稅收優(yōu)惠。具體辦法是，按照《財政部國家稅務總局關于進一步支持小微企業(yè)和個體工商戶發(fā)展有關稅費政策的公告》（2023年第12號）應減征的稅款，在公告發(fā)布之日前已繳納的，可申請退稅；也可自動抵減以后月份的稅款，當年抵減不完的在年度匯算清繳時辦理退稅。</p><p style="margin-top: 1.4em; margin-bottom: 1.4em; color: rgb(18, 18, 18); font-family: -apple-system, Bl<i></i>inkMacSystemFont, "Helvetica Neue", "PingFang SC", "Microsoft YaHei", "Source Han Sans SC", "Noto Sans CJK SC", "WenQuanYi Micro Hei", sans-serif; font-size: medium; white-space: normal; background-color: rgb(255, 255, 255);"><span style="font-weight: 600;">【問題11】我是核定征收個人所得稅的個體工商戶，能夠享受減半征收個人所得稅政策嗎？</span></p><p style="margin-top: 1.4em; margin-bottom: 0px; color: rgb(18, 18, 18); font-family: -apple-system, Bl<i></i>inkMacSystemFont, 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