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最新问答

住房补贴现金发放能否税前扣除?

根据《财政部 国家税务总局关于住房公积金 医疗保险金 养老保险金征收个人所得税问题的通知》(财税字〔1997〕144号)规定,企业以现金形式发放给个人的住房补贴,是否可以在计算个人所得税税前扣除?如果可以扣除,具体的扣除标准或限额是多少?

已有 1 个回答 | 2026-02-06 182 浏览

非货币性资产对外投资应在何地缴纳税款?

个人以非货币性资产对外投资时,应当如何确定纳税地点?具体涉及哪些税种,以及应在哪个税务机关申报缴纳?

已有 1 个回答 | 2026-02-06 190 浏览

股权赠与子女是否需缴纳个人所得税?

股权无偿赠与子女是否需要缴纳个人所得税?

已有 1 个回答 | 2026-02-06 272 浏览

个人独资企业投资分红如何缴纳个人所得税?

个人独资企业从被投资企业分回的红利,在计算投资者个人所得税时应如何处理?是否需要并入企业收入总额,还是可以直接分配给投资者?具体的计税依据、适用税率以及申报缴纳流程是怎样的?

已有 1 个回答 | 2026-02-06 230 浏览

自然人股权转让个人所得税计算方法

自然人转让其持有的公司股权时,应如何计算并缴纳个人所得税?具体涉及哪些应税项目、税率、应纳税所得额的计算方式以及申报缴纳流程?

已有 1 个回答 | 2026-02-06 202 浏览

外籍人员个人所得税完税凭证如何代开?

外籍人员在中国境内工作期间,如何委托他人代为开具个人所得税的完税凭证?需要准备哪些具体材料?办理的流程是怎样的?是否有指定的办理机构或线上办理渠道?整个办理过程通常需要多长时间?如果委托办理,是否需要额外的授权证明文件?

已有 1 个回答 | 2026-02-06 219 浏览

个人转租房屋个税计算方法详解

个人转租房屋时,需要计算并缴纳个人所得税。请问具体应该如何计算?计税依据是什么?有哪些费用可以扣除?适用的税率是多少?是否需要自行申报?请详细说明计算方法和相关规定。

已有 1 个回答 | 2026-02-06 224 浏览

卖房时哪些税费可以从转让收入中扣除?

在二手房交易过程中,卖方需要缴纳哪些税费?其中哪些税费项目是允许在计算个人所得税时,从房屋转让收入中予以扣除的?具体的扣除标准和条件是什么?

已有 1 个回答 | 2026-02-06 232 浏览

退休返聘人员工伤补偿费需要缴纳个人所得税吗?

退休返聘人员在工作中发生工伤,从单位获得的工伤补偿费是否需要缴纳个人所得税?

已有 1 个回答 | 2026-02-06 250 浏览

石油天然气生产建设用地哪些情况免土地使用税?

根据《国家税务局关于石油天然气生产建设用地土地使用税税额标准等问题的通知》规定,对石油天然气生产建设中,下列土地暂免征收城镇土地使用税:

已有 1 个回答 | 2026-02-06 203 浏览
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住房补贴现金发放能否税前扣除?

根据《财政部 国家税务总局关于住房公积金 医疗保险金 养老保险金征收个人所得税问题的通知》(财税字〔1997〕144号)规定,企业以现金形式发放给个人的住房补贴,是否可以在计算个人所得税税前扣除?如果可以扣除,具体的扣除标准或限额是多少?

已有 1 个回答 | 2026-02-06 182 浏览

非货币性资产对外投资应在何地缴纳税款?

个人以非货币性资产对外投资时,应当如何确定纳税地点?具体涉及哪些税种,以及应在哪个税务机关申报缴纳?

已有 1 个回答 | 2026-02-06 190 浏览

股权赠与子女是否需缴纳个人所得税?

股权无偿赠与子女是否需要缴纳个人所得税?

已有 1 个回答 | 2026-02-06 272 浏览

个人独资企业投资分红如何缴纳个人所得税?

个人独资企业从被投资企业分回的红利,在计算投资者个人所得税时应如何处理?是否需要并入企业收入总额,还是可以直接分配给投资者?具体的计税依据、适用税率以及申报缴纳流程是怎样的?

已有 1 个回答 | 2026-02-06 230 浏览

自然人股权转让个人所得税计算方法

自然人转让其持有的公司股权时,应如何计算并缴纳个人所得税?具体涉及哪些应税项目、税率、应纳税所得额的计算方式以及申报缴纳流程?

已有 1 个回答 | 2026-02-06 202 浏览

外籍人员个人所得税完税凭证如何代开?

外籍人员在中国境内工作期间,如何委托他人代为开具个人所得税的完税凭证?需要准备哪些具体材料?办理的流程是怎样的?是否有指定的办理机构或线上办理渠道?整个办理过程通常需要多长时间?如果委托办理,是否需要额外的授权证明文件?

已有 1 个回答 | 2026-02-06 219 浏览

个人转租房屋个税计算方法详解

个人转租房屋时,需要计算并缴纳个人所得税。请问具体应该如何计算?计税依据是什么?有哪些费用可以扣除?适用的税率是多少?是否需要自行申报?请详细说明计算方法和相关规定。

已有 1 个回答 | 2026-02-06 224 浏览

卖房时哪些税费可以从转让收入中扣除?

在二手房交易过程中,卖方需要缴纳哪些税费?其中哪些税费项目是允许在计算个人所得税时,从房屋转让收入中予以扣除的?具体的扣除标准和条件是什么?

已有 1 个回答 | 2026-02-06 232 浏览

退休返聘人员工伤补偿费需要缴纳个人所得税吗?

退休返聘人员在工作中发生工伤,从单位获得的工伤补偿费是否需要缴纳个人所得税?

已有 1 个回答 | 2026-02-06 250 浏览

石油天然气生产建设用地哪些情况免土地使用税?

根据《国家税务局关于石油天然气生产建设用地土地使用税税额标准等问题的通知》规定,对石油天然气生产建设中,下列土地暂免征收城镇土地使用税:

已有 1 个回答 | 2026-02-06 203 浏览
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For rightAd [in template "wenda/qa_list.ftl" at line 205, column 79] ---- FTL stack trace ("~" means nesting-related): - Failed at: ${rightAd.imageAlt!} [in template "wenda/qa_list.ftl" at line 205, column 77] ---- Java stack trace (for programmers): ---- freemarker.core.NonHashException: [... Exception message was already printed; see it above ...] at freemarker.core.Dot._eval(Dot.java:48) at freemarker.core.Expression.eval(Expression.java:101) at freemarker.core.DefaultToExpression._eval(DefaultToExpression.java:96) at freemarker.core.Expression.eval(Expression.java:101) at freemarker.core.DollarVariable.calculateInterpolatedStringOrMarkup(DollarVariable.java:100) at freemarker.core.DollarVariable.accept(DollarVariable.java:63) at freemarker.core.Environment.visit(Environment.java:370) at freemarker.core.IteratorBlock$IterationContext.executedNestedContentForCollOrSeqListing(IteratorBlock.java:321) at freemarker.core.IteratorBlock$IterationContext.executeNestedContent(IteratorBlock.java:271) at freemarker.core.IteratorBlock$IterationContext.accept(IteratorBlock.java:244) at freemarker.core.Environment.visitIteratorBlock(Environment.java:644) at freemarker.core.IteratorBlock.acceptWithResult(IteratorBlock.java:108) at freemarker.core.IteratorBlock.accept(IteratorBlock.java:94) at freemarker.core.Environment.visit(Environment.java:334) at freemarker.core.Environment.visit(Environment.java:340) at freemarker.core.Environment.visit(Environment.java:340) at freemarker.core.Environment.process(Environment.java:313) at freemarker.template.Template.process(Template.java:383) at org.springframework.web.servlet.view.freemarker.FreeMarkerView.processTemplate(FreeMarkerView.java:391) at org.springframework.web.servlet.view.freemarker.FreeMarkerView.doRender(FreeMarkerView.java:304) at org.springframework.web.servlet.view.freemarker.FreeMarkerView.renderMergedTemplateModel(FreeMarkerView.java:255) at org.springframework.web.servlet.view.AbstractTemplateView.renderMergedOutputModel(AbstractTemplateView.java:179) at org.springframework.web.servlet.view.AbstractView.render(AbstractView.java:316) at org.springframework.web.servlet.DispatcherServlet.render(DispatcherServlet.java:1373) at org.springframework.web.servlet.DispatcherServlet.processDispatchResult(DispatcherServlet.java:1118) at org.springframework.web.servlet.DispatcherServlet.doDispatch(DispatcherServlet.java:1057) at org.springframework.web.servlet.DispatcherServlet.doService(DispatcherServlet.java:943) at org.springframework.web.servlet.FrameworkServlet.processRequest(FrameworkServlet.java:1006) at org.springframework.web.servlet.FrameworkServlet.doGet(FrameworkServlet.java:898) at javax.servlet.http.HttpServlet.service(HttpServlet.java:626) at org.springframework.web.servlet.FrameworkServlet.service(FrameworkServlet.java:883) at javax.servlet.http.HttpServlet.service(HttpServlet.java:733) at org.apache.catalina.core.ApplicationFilterChain.internalDoFilter(ApplicationFilterChain.java:231) at org.apache.catalina.core.ApplicationFilterChain.doFilter(ApplicationFilterChain.java:166) at org.apache.tomcat.websocket.server.WsFilter.doFilter(WsFilter.java:53) at org.apache.catalina.core.ApplicationFilterChain.internalDoFilter(ApplicationFilterChain.java:193) at org.apache.catalina.core.ApplicationFilterChain.doFilter(ApplicationFilterChain.java:166) at org.apache.shiro.web.servlet.ProxiedFilterChain.doFilter(ProxiedFilterChain.java:61) at org.apache.shiro.web.servlet.AdviceFilter.executeChain(AdviceFilter.java:108) at org.apache.shiro.web.servlet.AdviceFilter.doFilterInternal(AdviceFilter.java:137) at org.apache.shiro.web.servlet.OncePerRequestFilter.doFilter(OncePerRequestFilter.java:125) at org.apache.shiro.web.servlet.ProxiedFilterChain.doFilter(ProxiedFilterChain.java:66) at org.apache.shiro.web.servlet.AdviceFilter.executeChain(AdviceFilter.java:108) at org.apache.shiro.web.servlet.AdviceFilter.doFilterInternal(AdviceFilter.java:137) at org.apache.shiro.web.servlet.OncePerRequestFilter.doFilter(OncePerRequestFilter.java:125) at org.apache.shiro.web.servlet.ProxiedFilterChain.doFilter(ProxiedFilterChain.java:66) at org.apache.shiro.web.servlet.AbstractShiroFilter.executeChain(AbstractShiroFilter.java:450) at org.apache.shiro.web.servlet.AbstractShiroFilter$1.call(AbstractShiroFilter.java:365) at org.apache.shiro.subject.support.SubjectCallable.doCall(SubjectCallable.java:90) at org.apache.shiro.subject.support.SubjectCallable.call(SubjectCallable.java:83) at org.apache.shiro.subject.support.DelegatingSubject.execute(DelegatingSubject.java:387) at org.apache.shiro.web.servlet.AbstractShiroFilter.doFilterInternal(AbstractShiroFilter.java:362) at org.apache.shiro.web.servlet.OncePerRequestFilter.doFilter(OncePerRequestFilter.java:125) at org.apache.catalina.core.ApplicationFilterChain.internalDoFilter(ApplicationFilterChain.java:193) at org.apache.catalina.core.ApplicationFilterChain.doFilter(ApplicationFilterChain.java:166) at org.springframework.web.filter.CorsFilter.doFilterInternal(CorsFilter.java:92) at org.springframework.web.filter.OncePerRequestFilter.doFilter(OncePerRequestFilter.java:119) at org.apache.catalina.core.ApplicationFilterChain.internalDoFilter(ApplicationFilterChain.java:193) at org.apache.catalina.core.ApplicationFilterChain.doFilter(ApplicationFilterChain.java:166) at com.alibaba.druid.support.http.WebStatFilter.doFilter(WebStatFilter.java:124) at org.apache.catalina.core.ApplicationFilterChain.internalDoFilter(ApplicationFilterChain.java:193) at org.apache.catalina.core.ApplicationFilterChain.doFilter(ApplicationFilterChain.java:166) at org.springframework.boot.actuate.web.trace.servlet.HttpTraceFilter.doFilterInternal(HttpTraceFilter.java:88) at org.springframework.web.filter.OncePerRequestFilter.doFilter(OncePerRequestFilter.java:119) at org.apache.catalina.core.ApplicationFilterChain.internalDoFilter(ApplicationFilterChain.java:193) at org.apache.catalina.core.ApplicationFilterChain.doFilter(ApplicationFilterChain.java:166) at org.springframework.web.filter.RequestContextFilter.doFilterInternal(RequestContextFilter.java:100) at org.springframework.web.filter.OncePerRequestFilter.doFilter(OncePerRequestFilter.java:119) at org.apache.catalina.core.ApplicationFilterChain.internalDoFilter(ApplicationFilterChain.java:193) at org.apache.catalina.core.ApplicationFilterChain.doFilter(ApplicationFilterChain.java:166) at org.springframework.web.filter.FormContentFilter.doFilterInternal(FormContentFilter.java:93) at org.springframework.web.filter.OncePerRequestFilter.doFilter(OncePerRequestFilter.java:119) at org.apache.catalina.core.ApplicationFilterChain.internalDoFilter(ApplicationFilterChain.java:193) at org.apache.catalina.core.ApplicationFilterChain.doFilter(ApplicationFilterChain.java:166) at org.springframework.boot.actuate.metrics.web.servlet.WebMvcMetricsFilter.doFilterInternal(WebMvcMetricsFilter.java:93) at org.springframework.web.filter.OncePerRequestFilter.doFilter(OncePerRequestFilter.java:119) at org.apache.catalina.core.ApplicationFilterChain.internalDoFilter(ApplicationFilterChain.java:193) at org.apache.catalina.core.ApplicationFilterChain.doFilter(ApplicationFilterChain.java:166) at org.springframework.web.filter.CharacterEncodingFilter.doFilterInternal(CharacterEncodingFilter.java:201) at org.springframework.web.filter.OncePerRequestFilter.doFilter(OncePerRequestFilter.java:119) at org.apache.catalina.core.ApplicationFilterChain.internalDoFilter(ApplicationFilterChain.java:193) at org.apache.catalina.core.ApplicationFilterChain.doFilter(ApplicationFilterChain.java:166) at org.apache.catalina.core.StandardWrapperValve.invoke(StandardWrapperValve.java:202) at org.apache.catalina.core.StandardContextValve.invoke(StandardContextValve.java:97) at org.apache.catalina.authenticator.AuthenticatorBase.invoke(AuthenticatorBase.java:542) at org.apache.catalina.core.StandardHostValve.invoke(StandardHostValve.java:143) at org.apache.catalina.valves.ErrorReportValve.invoke(ErrorReportValve.java:92) at org.apache.catalina.core.StandardEngineValve.invoke(StandardEngineValve.java:78) at org.apache.catalina.connector.CoyoteAdapter.service(CoyoteAdapter.java:343) at org.apache.coyote.http11.Http11Processor.service(Http11Processor.java:374) at org.apache.coyote.AbstractProcessorLight.process(AbstractProcessorLight.java:65) at org.apache.coyote.AbstractProtocol$ConnectionHandler.process(AbstractProtocol.java:868) at org.apache.tomcat.util.net.NioEndpoint$SocketProcessor.doRun(NioEndpoint.java:1590) at org.apache.tomcat.util.net.SocketProcessorBase.run(SocketProcessorBase.java:49) at java.util.concurrent.ThreadPoolExecutor.runWorker(ThreadPoolExecutor.java:1149) at java.util.concurrent.ThreadPoolExecutor$Worker.run(ThreadPoolExecutor.java:624) at org.apache.tomcat.util.threads.TaskThread$WrappingRunnable.run(TaskThread.java:61) at java.lang.Thread.run(Thread.java:748)