问题已解决
律師行業(yè)在計(jì)算個(gè)稅時(shí)按提成收入中的交通費(fèi),差路費(fèi)按30%扣除,那寫30%扣除可以填在免稅收入欄嗎?
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你好!
報(bào)表發(fā)給我看一下
2019 02/20 17:35
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2019 02/20 17:38
不關(guān)報(bào)表的事,就是做一月份工資的
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2019 02/20 17:45
需要填寫在免稅收入欄扣除的
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2019 02/20 18:12
是填在免稅欄中嗎?
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2019 02/20 18:14
你好!
是的。
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2019 02/20 19:13
為什么有的老師說不可以啊
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2019 02/20 19:38
根據(jù)149號(hào)文和《國(guó)家稅務(wù)總局關(guān)于強(qiáng)化律師事務(wù)所等中介機(jī)構(gòu)投資者個(gè)人所得稅查帳征收的通知》(國(guó)稅發(fā)[2002]123號(hào))規(guī)定,對(duì)提成律師個(gè)稅計(jì)征因律師事務(wù)所是否負(fù)擔(dān)其辦案經(jīng)費(fèi)的不同,分為兩種情況:
一種情況是事務(wù)所不負(fù)擔(dān)律師辦案經(jīng)費(fèi)(如交通費(fèi)、資料費(fèi)、通訊費(fèi)及聘請(qǐng)人員等費(fèi)用),則以分成收入扣除辦案支出,余額按“工資、薪金所得”項(xiàng)目計(jì)征個(gè)稅。律師從其分成收入中扣除辦理案件支出費(fèi)用的標(biāo)準(zhǔn),由各省級(jí)地稅局確定,一般為律師當(dāng)月分成收入的30%;
第二種情況是,律師事務(wù)所負(fù)擔(dān)律師辦案經(jīng)費(fèi)或者提成律師的其他個(gè)人費(fèi)用在所內(nèi)報(bào)銷,在這種情況下,計(jì)算個(gè)稅時(shí)不再扣除30%的辦案經(jīng)費(fèi),也就是說直接以分成收入計(jì)征個(gè)人所得稅。
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2019 02/20 19:39
你好!
第一種情況是可以減30%辦案費(fèi)用的
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2019 02/20 21:41
對(duì),那就可以填在本期免稅收入中嗎?
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2019 02/20 21:42
那律師事務(wù)所中的差旅費(fèi)就不能作為成本了嗎?
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2019 02/20 21:53
對(duì),那就可以填在本期免稅收入中嗎?
……對(duì)的
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2019 02/20 21:59
那律師事務(wù)所中的差旅費(fèi)就不能作為成本了嗎?
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2019 02/20 22:11
你好!
對(duì)的。
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2019 02/20 22:14
一般個(gè)稅申報(bào)后再作廢,再進(jìn)行申報(bào),稅務(wù)局那邊可以查到作廢的申報(bào)表嗎?因?yàn)閮纱紊陥?bào)金額調(diào)動(dòng)比較大
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2019 02/20 22:15
你好!
沒事的,可以更正申報(bào)的
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2019 02/20 22:21
直接作廢,應(yīng)該沒事吧!因?yàn)槠綍r(shí)律師差旅費(fèi)作為律所成本,之前也按30
%扣除,照你那樣說就不能填在免稅收入中了,工資只能做在5000以下了
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2019 02/20 22:23
是的。
各地執(zhí)行不一樣,可以再咨詢一下當(dāng)?shù)囟悇?wù)12366
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2019 02/20 22:41
按30%扣除的話,那律師差旅費(fèi)發(fā)票就不要做賬嗎?
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2019 02/20 22:45
我很郁悶,一般小規(guī)模的沒那么嚴(yán)吧
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2019 02/20 22:54
這是稅務(wù)上算稅
與會(huì)計(jì)做賬是兩碼事
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2019 02/20 22:56
差旅費(fèi)做賬還不是坐在管理費(fèi)用上的嗎?還不是進(jìn)入律所成本了嗎
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2019 02/20 22:58
你好!
一般記入管理費(fèi)用-差旅費(fèi)
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2019 02/20 23:00
對(duì)啊,即使扣除30%,差旅費(fèi)還得做賬一樣做為律所成本了啊
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2019 02/21 09:11
你好!
是的。
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2019 02/21 09:21
一邊扣除30%,一邊做律所成本,兩者不沖突嗎?
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2019 02/21 10:29
上面兩種方式,只能選擇一種的。
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