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老師 請問下企業(yè)為員工繳納公積金 比如超過最高12%的繳納標(biāo)準(zhǔn)了,對于超標(biāo)的這部分企業(yè)已經(jīng)并入員工工資繳納個(gè)稅了,對于超標(biāo)的部分在企業(yè)所得稅匯算清繳中是否需要調(diào)整呢?
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對于超標(biāo)的部分在企業(yè)所得稅匯算清繳中,不用調(diào)增
2023 03/29 09:16
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2023 03/29 09:18
老師 有政策依據(jù)沒有 我理解也不需要調(diào) 但是我們這邊一個(gè)經(jīng)理說 要調(diào)
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2023 03/29 09:28
公積金,企業(yè)所得稅稅法上,并沒有規(guī)定限額
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2023 03/29 09:32
我理解已經(jīng)并入工資繳納了個(gè)稅 就是實(shí)際支付給員工的工資 只是企業(yè)代為繳納公積金了
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2023 03/29 09:33
成都這邊是有限額的,但是即使超額了,已經(jīng)并入工資繳納個(gè)稅了 也不應(yīng)該調(diào)整吧
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2023 03/29 09:34
已經(jīng)并入工資繳納個(gè)稅了 不應(yīng)該調(diào)整。
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2023 03/29 10:56
老師,如果是年金超過5%的部分公司也并入工資薪金給員工申報(bào)了個(gè)稅,這部分多出的成本企業(yè)所得稅需要調(diào)不?
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2023 03/29 11:07
同樣的道理,也不需要調(diào)增。按工資填報(bào)。
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