当前位置:财税问题 >
實(shí)務(wù)
问题已解决
想問下,如果個(gè)人有一筆報(bào)酬,可以選擇按勞務(wù)報(bào)酬申報(bào),或按工資薪金申報(bào) 因?yàn)樽罱K都要并入?yún)R算清繳的,哪個(gè)更劃算?



一般來說在預(yù)繳個(gè)人所得稅時(shí)按照工資薪金交納的個(gè)稅少些,勞務(wù)報(bào)酬稅率較高。但是匯算清繳都按工資薪金,所以最終繳納的稅額總額是一樣的。
2020 05/23 20:52

84785005 

2020 05/23 20:57
會(huì)不會(huì)說因?yàn)榘磩趧?wù)報(bào)酬報(bào)了 最后加進(jìn)去導(dǎo)致匯算的統(tǒng)一稅率變高那一欄了?而按工資不會(huì)

劉茜老師 

2020 05/23 21:23
不會(huì)的,勞務(wù)報(bào)酬匯算清繳也是按照工資薪金走的,之前多繳納的后面匯算多退少補(bǔ)

84785005 

2020 05/23 21:25
那個(gè)稅結(jié)果是都一樣了,但勞務(wù)報(bào)酬是不是要交增值稅3%和附加稅,還有去代開發(fā)票。
我聽說1季度開一次票9萬以下免征增值稅?

劉茜老師 

2020 05/23 21:30
個(gè)人開發(fā)票沒有這種規(guī)定,仍然需要繳納的,小規(guī)模納稅人季度開普通發(fā)票不超過30萬免征增值稅。

84785005 

2020 05/23 21:32
就是比如A公司給他勞務(wù)報(bào)酬 ,他個(gè)人是不是得去代開發(fā)票給A ,這樣是不是他要交3%增值稅和附加稅,
然后他個(gè)人沒有9萬以下免征增值稅政策嗎

劉茜老師 

2020 05/23 21:34
對(duì)的,增值稅3%,附加稅最高12%,所以如果屬于員工就按工資薪金來做比較好。自然人不享受免征增值稅政策。
