月底截止！抓紧办理！
<section style="margin: 5px 0px; padding: 0px; outline: 0px; max-width: 100%; color: rgb(34, 34, 34); font-family: -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; white-space: normal; background-color: rgb(255, 255, 255); text-align: center; visibility: visible; line-height: 2em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; letter-spacing: normal; font-family: Helvetica Neue, Helvetica, Hiragino Sans GB, Microsoft YaHei, Arial, sans-serif; visibility: visible; box-sizing: border-box !important; overflow-wrap: break-word !important;">注意啦！</span></section><p></p><section style="margin: 5px 0px; padding: 0px; outline: 0px; max-width: 100%; color: rgb(34, 34, 34); font-family: -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; white-space: normal; background-color: rgb(255, 255, 255); text-align: center; visibility: visible; line-height: 2em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; color: rgb(0, 122, 170); visibility: visible; letter-spacing: normal; font-family: Helvetica Neue, Helvetica, Hiragino Sans GB, Microsoft YaHei, Arial, sans-serif; box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; visibility: visible;">个人所得税经营所得汇算清缴</strong></span></section><section style="margin: 5px 0px; padding: 0px; outline: 0px; max-width: 100%; color: rgb(34, 34, 34); font-family: -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; white-space: normal; background-color: rgb(255, 255, 255); text-align: center; visibility: visible; line-height: 2em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; color: rgb(0, 122, 170); visibility: visible; letter-spacing: normal; font-family: Helvetica Neue, Helvetica, Hiragino Sans GB, Microsoft YaHei, Arial, sans-serif; box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; visibility: visible;">3月31日就结束了</strong></span></section><section style="margin: 5px 0px; padding: 0px; outline: 0px; max-width: 100%; color: rgb(34, 34, 34); font-family: -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; white-space: normal; background-color: rgb(255, 255, 255); text-align: center; visibility: visible; line-height: 2em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; letter-spacing: normal; font-family: Helvetica Neue, Helvetica, Hiragino Sans GB, Microsoft YaHei, Arial, sans-serif; visibility: visible; box-sizing: border-box !important; overflow-wrap: break-word !important;">哪些人应当办？何时办？在哪儿办？</span></section><section style="margin: 5px 0px; padding: 0px; outline: 0px; max-width: 100%; color: rgb(34, 34, 34); font-family: -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; white-space: normal; background-color: rgb(255, 255, 255); text-align: center; visibility: visible; line-height: 2em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; letter-spacing: normal; font-family: Helvetica Neue, Helvetica, Hiragino Sans GB, Microsoft YaHei, Arial, sans-serif; visibility: visible; box-sizing: border-box !important; overflow-wrap: break-word !important;">关于个人所得税经营所得汇算清缴的知识要点</span></section><section style="margin: 5px 0px; padding: 0px; outline: 0px; max-width: 100%; color: rgb(34, 34, 34); font-family: -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; white-space: normal; background-color: rgb(255, 255, 255); text-align: center; visibility: visible; line-height: 2em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; letter-spacing: normal; font-family: Helvetica Neue, Helvetica, Hiragino Sans GB, Microsoft YaHei, Arial, sans-serif; visibility: visible; box-sizing: border-box !important; overflow-wrap: break-word !important;">已为您准备好了</span></section><section style="margin: 5px 0px; padding: 0px; outline: 0px; max-width: 100%; color: rgb(34, 34, 34); font-family: -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; white-space: normal; background-color: rgb(255, 255, 255); text-align: center; visibility: visible; line-height: 2em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; letter-spacing: normal; font-family: Helvetica Neue, Helvetica, Hiragino Sans GB, Microsoft YaHei, Arial, sans-serif; visibility: visible; box-sizing: border-box !important; overflow-wrap: break-word !important;">赶紧收藏起来吧</span><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; letter-spacing: normal; visibility: visible; box-sizing: border-box !important; overflow-wrap: break-word !important;"></span></section><section style="margin: 5px 0px; padding: 0px; outline: 0px; max-width: 100%; color: rgb(34, 34, 34); font-family: -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; white-space: normal; background-color: rgb(255, 255, 255); text-align: center; visibility: visible; line-height: 2em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; letter-spacing: 2px; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; visibility: visible;"></span></span></section><section style="margin: 5px 0px; padding: 0px; outline: 0px; max-width: 100%; color: rgb(34, 34, 34); font-family: -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif; font-size: 17px; white-space: normal; background-color: rgb(255, 255, 255); text-align: center; letter-spacing: 0px; visibility: visible; line-height: 2em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><br style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"/></section><section style="margin: 5px 0px; padding: 0px; outline: 0px; max-width: 100%; color: rgb(34, 34, 34); font-family: -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; white-space: normal; background-color: rgb(255, 255, 255); text-align: center; visibility: visible; line-height: 2em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px 1em; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; display: inline-block; visibility: visible;"><span style="margin: 0px; padding: 0.3em 0.5em; outline: 0px; max-width: 100%; display: inline-block; border-radius: 0.5em; background-color: rgb(215, 76, 53); color: rgb(255, 255, 255); text-align: justify; visibility: visible; letter-spacing: 2px; box-sizing: border-box !important; overflow-wrap: break-word !important;"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; vertical-align: inherit; visibility: visible; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; letter-spacing: normal;"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; visibility: visible;">一、哪些纳税人需要办理经营所得个人所得税汇算清缴？</strong></span><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; visibility: visible;"></strong></p></span></section></section><section style="margin: -1em 0px 0px; padding: 20px 10px 10px; outline: 0px; max-width: 100%; box-sizing: border-box; color: rgb(34, 34, 34); font-family: -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; border-width: 1px; border-style: solid; border-color: rgb(192, 200, 209); background-color: rgba(254, 91, 72, 0.06); visibility: visible; overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px 15px; outline: 0px; max-width: 100%; box-sizing: border-box; letter-spacing: 1px; line-height: 2; visibility: visible; overflow-wrap: break-word !important;"><p style="margin-bottom: 10px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; vertical-align: inherit; visibility: visible; text-indent: 0em; line-height: 2em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; text-indent: 2em; visibility: visible; letter-spacing: normal; font-size: 16px;">根据《国家税务总局关于个人所得税自行纳税申报有关问题的公告》（国家税务总局公告2018年第62号）的规定，个体工商户业主、个人独资企业投资者、合伙企业个人合伙人、承包承租经营者个人以及其他从事生产、经营活动的个人取得经营所得，按年计算个人所得税。您可以登录自然人电子税务局（扣缴端），点击菜单<strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; visibility: visible;">【生产经营】【单位信息】，</strong>查看<strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; visibility: visible;">【征收方式】、【投资者信息】，</strong>获取经营所得个人所得税征收方式信息。</span><br data-filtered="filtered" style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; visibility: visible;"/></p></section><section style="margin: 5px 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; visibility: visible; line-height: 2em;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; vertical-align: middle; display: inline-block; line-height: 0; box-shadow: rgb(160, 160, 160) 5px 5px 5px; visibility: visible;"></section></section></section><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; color: rgb(34, 34, 34); font-family: -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255); visibility: visible; box-sizing: border-box !important; overflow-wrap: break-word !important;"><section style="margin: 5px 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; vertical-align: inherit; visibility: visible; line-height: 2em;"><br style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"/></section></section><section style="margin: 5px 0px; padding: 0px; outline: 0px; max-width: 100%; color: rgb(34, 34, 34); font-family: -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; white-space: normal; background-color: rgb(255, 255, 255); text-align: center; visibility: visible; line-height: 2em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px 1em; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; display: inline-block; visibility: visible;"><span style="margin: 0px; padding: 0.3em 0.5em; outline: 0px; max-width: 100%; display: inline-block; border-radius: 0.5em; background-color: rgb(215, 76, 53); color: rgb(255, 255, 255); text-align: justify; visibility: visible; letter-spacing: 2px; box-sizing: border-box !important; overflow-wrap: break-word !important;"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; vertical-align: inherit; visibility: visible; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; letter-spacing: normal;"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; visibility: visible;">二、什么时候向哪里的税务机关申报？</strong></span><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; visibility: visible;"></strong></p></span></section></section><section style="margin: -1em 0px 0px; padding: 20px 10px 10px; outline: 0px; max-width: 100%; box-sizing: border-box; color: rgb(34, 34, 34); font-family: -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; border-width: 1px; border-style: solid; border-color: rgb(192, 200, 209); background-color: rgba(254, 91, 72, 0.06); visibility: visible; overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px 15px; outline: 0px; max-width: 100%; box-sizing: border-box; letter-spacing: 1px; line-height: 2; font-size: 15px; visibility: visible; overflow-wrap: break-word !important;"><p style="margin-bottom: 10px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; vertical-align: inherit; visibility: visible; text-indent: 0em; line-height: 2em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; visibility: visible; font-size: 16px; letter-spacing: normal;"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; letter-spacing: 1.3px; visibility: visible;">（一）申报时间：</strong></span></p><p style="margin-bottom: 10px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; visibility: visible; text-indent: 0em; line-height: 2em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; visibility: visible; font-size: 16px; letter-spacing: normal;">在取得所得的<span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; color: rgb(255, 10, 10); visibility: visible; box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; visibility: visible;">次年3月31日前</strong>。</span><br data-filtered="filtered" style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; visibility: visible;"/></span></p><p style="margin-bottom: 10px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; vertical-align: inherit; visibility: visible; text-indent: 0em; line-height: 2em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; visibility: visible; font-size: 16px; letter-spacing: normal;"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; letter-spacing: 1.3px; visibility: visible;">（二）申报地点：</strong></span></p><p style="margin-bottom: 10px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; vertical-align: inherit; visibility: visible; text-indent: 0em; line-height: 2em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; visibility: visible; font-size: 16px; letter-spacing: normal;"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; visibility: visible;">1.汇算清缴申报：</strong>向经营管理所在地主管税务机关办理申报；</span></p><p style="margin-bottom: 10px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; vertical-align: inherit; visibility: visible; text-indent: 0em; line-height: 2em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; visibility: visible; font-size: 16px; letter-spacing: normal;"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; visibility: visible;">2.年度汇总申报：</strong>纳税人从两处以上取得经营所得的，选择向其中一处经营管理所在地主管税务机关办理申报。</span></p></section></section><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; color: rgb(34, 34, 34); font-family: -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; overflow-wrap: break-word !important;"><section style="margin: 5px 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; vertical-align: inherit; line-height: 2em;"><br style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"/></section></section><section style="margin: 5px 0px; padding: 0px; outline: 0px; max-width: 100%; color: rgb(34, 34, 34); font-family: -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; white-space: normal; background-color: rgb(255, 255, 255); text-align: center; line-height: 2em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px 1em; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; display: inline-block;"><span style="margin: 0px; padding: 0.3em 0.5em; outline: 0px; max-width: 100%; display: inline-block; border-radius: 0.5em; background-color: rgb(215, 76, 53); color: rgb(255, 255, 255); text-align: justify; letter-spacing: 2px; box-sizing: border-box !important; overflow-wrap: break-word !important;"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; vertical-align: inherit; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; letter-spacing: normal;"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">三、计算经营所得应纳税所得额应注意哪些有关规定？</strong></span><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"></strong></p></span></section></section><section style="margin: -1em 0px 0px; padding: 20px 10px 10px; outline: 0px; max-width: 100%; box-sizing: border-box; color: rgb(34, 34, 34); font-family: -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; border-width: 1px; border-style: solid; border-color: rgb(192, 200, 209); background-color: rgba(254, 91, 72, 0.06); overflow-wrap: break-word !important;"><section style="margin: 5px 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; text-align: left; justify-content: flex-end; transform: translate3d(60px, 0px, 0px); line-height: 2em;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; display: inline-block; vertical-align: middle; width: 91.6875px;"><section style="margin: 10px 0px 5px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; text-align: center; line-height: 0.8; font-size: 11px;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; width: 0px; display: inline-block; border-bottom: 0.8em solid rgb(192, 200, 209); border-left: 0.7em solid transparent !important; border-right: 0.7em solid transparent !important;"><section data-filtered="filtered" style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><svg viewbox="0 0 1 1" style="box-sizing:border-box;float:left;line-height:0;width:0;vertical-align:top;"></svg></section></section></section><section style="margin: 5px 0px 10px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; text-align: center; line-height: 0.8; font-size: 11px;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; width: 0px; display: inline-block; border-top: 0.8em solid rgb(192, 200, 209); border-left: 0.7em solid transparent !important; border-right: 0.7em solid transparent !important;"><section data-filtered="filtered" style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><svg viewbox="0 0 1 1" style="box-sizing:border-box;float:left;line-height:0;width:0;vertical-align:top;"></svg></section></section></section></section><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; display: inline-block; vertical-align: middle; width: 510.891px;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; color: rgb(62, 62, 62); box-sizing: border-box !important; overflow-wrap: break-word !important;"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; vertical-align: inherit; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; letter-spacing: 2px; font-size: 14px;">上下滑动查看</span></p></section></section></section><section style="margin: 5px 0px 10px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; transform: translate3d(0px, 0px, 0px); line-height: 2em;"><section style="margin: 0px; padding: 10px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; display: inline-block; width: 655px; height: 240px; vertical-align: top; overflow-y: auto; background-color: rgba(222, 237, 242, 0.89);"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; overflow-x: hidden;"><section style="margin: 0px; padding: 0px 15px; outline: 0px; max-width: 100%; box-sizing: border-box; letter-spacing: 1px; line-height: 2; font-size: 15px; overflow-wrap: break-word !important;"><p style="margin-top: 0px; margin-bottom: 1px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; vertical-align: inherit; text-indent: 2em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; letter-spacing: normal;">（一）1.经营所得，以每一纳税年度的收入总额减除成本、费用以及损失后的余额，为应纳税所得额。注意：取得经营所得的个人，没有综合所得的，计算其每一纳税年度的应纳税所得额时，应当减除费用6万元、专项扣除、专项附加扣除以及依法确定的其他扣除。专项附加扣除在办理汇算清缴时减除。</span></p><p style="margin-top: 0px; margin-bottom: 1px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; vertical-align: inherit; text-indent: 2em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: rgb(215, 76, 53); font-size: 16px; letter-spacing: normal;"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">《国家税务总局关于办理2021年度个人所得税综合所得汇算清缴事项的公告》（国家税务总局公告2022年第1号）第四条：同时取得综合所得和经营所得的纳税人，可在综合所得或经营所得中申报减除费用6万元、专项扣除、专项附加扣除以及依法确定的其他扣除，但不得重复申报减除。</strong></span></p><p style="margin-top: 0px; margin-bottom: 1px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; vertical-align: inherit; text-indent: 2em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; letter-spacing: normal;">2.个体工商户业主、独资企业投资者、合伙企业合伙人的工资薪金支出不得在税前扣除。</span></p><p style="margin-top: 0px; margin-bottom: 1px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; vertical-align: inherit; text-indent: 2em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; letter-spacing: normal;">3.下列支出不得扣除：</span></p><p style="margin-top: 0px; margin-bottom: 1px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; vertical-align: inherit; text-indent: 2em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; letter-spacing: normal;">（1）个人所得税税款；</span></p><p style="margin-top: 0px; margin-bottom: 1px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; vertical-align: inherit; text-indent: 2em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; letter-spacing: normal;">（2）税收滞纳金；</span></p><p style="margin-top: 0px; margin-bottom: 1px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; vertical-align: inherit; text-indent: 2em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; letter-spacing: normal;">（3）罚金、罚款和被没收财物的损失；</span></p><p style="margin-top: 0px; margin-bottom: 1px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; vertical-align: inherit; text-indent: 2em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; letter-spacing: normal;">（4）不符合扣除规定的捐赠支出；</span></p><p style="margin-top: 0px; margin-bottom: 1px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; vertical-align: inherit; text-indent: 2em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; letter-spacing: normal;">（5）赞助支出；</span></p><p style="margin-top: 0px; margin-bottom: 1px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; vertical-align: inherit; text-indent: 2em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; letter-spacing: normal;">（6）用于个人和家庭的支出；</span></p><p style="margin-top: 0px; margin-bottom: 1px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; vertical-align: inherit; text-indent: 2em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; letter-spacing: normal;">（7）与取得生产经营收入无关的其他支出；</span></p><p style="margin-top: 0px; margin-bottom: 1px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; vertical-align: inherit; text-indent: 2em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; letter-spacing: normal;">（8）国家税务总局规定不准扣除的支出。</span></p><p style="margin-top: 0px; margin-bottom: 1px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; vertical-align: inherit; text-indent: 2em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; letter-spacing: normal;">4.个体工商户生产经营活动中，应当分别核算生产经营费用和个人、家庭费用，对于生产经营与个人、家庭生活混用难以分清的费用，其40%视为与生产经营有关费用，准予扣除。个人独资企业、合伙企业投资者及其家庭发生的生活费用与企业生产经营费用混合在一起，并且难以划分的，全部视为投资者个人及其家庭发生的生活费用，不允许在税前扣除。</span></p><p style="margin-top: 0px; margin-bottom: 1px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; vertical-align: inherit; text-indent: 2em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; letter-spacing: normal;">5.纳税年度发生的亏损，准予向以后年度结转，用以后年度的经营所得弥补，但结转年限最长不得超过五年。投资者兴办两个或两个以上企业的，企业的年度经营亏损不能跨企业弥补。</span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; vertical-align: inherit; text-indent: 2em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; letter-spacing: normal;">6.经营所得税前扣除按照相关文件规定执行。主要税前扣除标准列举如下：</span></p></section><section style="margin: 10px 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; text-align: center;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; vertical-align: middle; display: inline-block; line-height: 0;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; vertical-align: middle; background-image: url(https://www.fqlook.cn/plugin.php?id=wcn_editor:wx_img&url=https://mmbiz.qpic.cn/mmbiz_png/jOadjA1UdhVHT15I7LBEKGdYHEKq02Q4Hq8ib0ibGHf4QiacLbt64ans2a7r8HR6IEeJrPMicO3KmbaP1q6A4psv9Q/640?wx_fmt=png); background-repeat: no-repeat; background-size: 100%; display: inline-block;"></section></section></section><section style="margin: 0px; padding: 0px 15px; outline: 0px; max-width: 100%; box-sizing: border-box; letter-spacing: 1px; font-size: 15px; line-height: 2; overflow-wrap: break-word !important;"><p style="margin-top: 0px; margin-bottom: 1px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; vertical-align: inherit; text-indent: 2em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; letter-spacing: normal;">（二）可以享受哪些减免优惠？</span></p><p style="margin-top: 0px; margin-bottom: 1px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; vertical-align: inherit; text-indent: 2em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; letter-spacing: normal;">1.减半征收</span></p><p style="margin-top: 0px; margin-bottom: 1px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; vertical-align: inherit; text-indent: 2em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; letter-spacing: normal;">自2021年1月1日至2022年12月31日，对个体工商户年应纳税所得额不超过100万元的部分，在现行优惠政策基础上，减半征收个人所得税。</span></p><p style="margin-top: 0px; margin-bottom: 1px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; vertical-align: inherit; text-indent: 2em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; letter-spacing: normal;">减免税额=(个体工商户经营所得应纳税所得额不超过100万元部分的应纳税额-其他政策减免税额×个体工商户经营所得应纳税所得额不超过100万元部分÷经营所得应纳税所得额)×(1-50%)</span></p><p style="margin-top: 0px; margin-bottom: 1px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; vertical-align: inherit; text-indent: 2em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: rgb(215, 76, 53); font-size: 16px; letter-spacing: normal;"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">*只有个体工商户可以享受上述减免政策，个人独资企业和合伙企业不享受该减免政策。<br data-filtered="filtered" style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"/></strong></span></p><p style="margin-top: 0px; margin-bottom: 1px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; vertical-align: inherit; text-indent: 2em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: rgb(215, 76, 53); font-size: 16px; letter-spacing: normal;"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">*若个体工商户从两处以上取得经营所得，需在办理年度汇总纳税申报时，合并个体工商户经营所得年应纳税所得额，重新计算减免税额，多退少补</strong>。</span></p><p style="margin-top: 0px; margin-bottom: 1px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; vertical-align: inherit; text-indent: 2em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; letter-spacing: normal;">2.残疾、孤老人员和烈属的个人所得</span></p><p style="margin-top: 0px; margin-bottom: 1px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; vertical-align: inherit; text-indent: 2em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; letter-spacing: normal;">年应纳税所得额30万元 （含30万元）以下的，按应纳税额减征100％的个人所得税；年应纳税所得额超过30万元的部分，按应纳税额减征90％的个人所得税。纳税人同时符合残疾、孤老人员和烈属两种及以上身份的，选择一种身份享受减征税收优惠，不得重复享受。</span></p><p style="margin-top: 0px; margin-bottom: 1px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; vertical-align: inherit; text-indent: 2em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: rgb(215, 76, 53); font-size: 16px; letter-spacing: normal;"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">个人取得所属期为2021年1月1日之后的经营所得的减征参照执行。</strong></span></p><p style="margin-top: 0px; margin-bottom: 1px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; vertical-align: inherit; text-indent: 2em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; letter-spacing: normal;">3.随军家属</span></p><p style="margin-top: 0px; margin-bottom: 1px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; vertical-align: inherit; text-indent: 2em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; letter-spacing: normal;">对从事个体经营的随军家属，自领取税务登记证之日起，3年内免征个人所得税。</span></p><p style="margin-top: 0px; margin-bottom: 1px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; vertical-align: inherit; text-indent: 2em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; letter-spacing: normal;">4.军转干部</span></p><p style="margin-top: 0px; margin-bottom: 1px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; vertical-align: inherit; text-indent: 2em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; letter-spacing: normal;">从事个体经营的军队转业干部，经主管税务机关批准，自领取税务登记证之日起，3年内免征个人所得税。</span></p><p style="margin-top: 0px; margin-bottom: 1px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; vertical-align: inherit; text-indent: 2em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; letter-spacing: normal;">5.退役士兵</span></p><p style="margin-top: 0px; margin-bottom: 1px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; vertical-align: inherit; text-indent: 2em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; letter-spacing: normal;">自主就业退役士兵从事个体经营的，自办理个体工商户登记当月起，在3年（36个月）内按每户每年12000元为限额依次扣减其当年实际应缴纳的增值税、城市维护建设税、教育费附加、地方教育附加和个人所得税（广东省限额标准为14400元）。</span></p><p style="margin-top: 0px; margin-bottom: 1px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; vertical-align: inherit; text-indent: 2em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; letter-spacing: normal;">6.重点群体</span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; vertical-align: inherit; text-indent: 2em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; letter-spacing: normal;">建档立卡贫困人口、持《就业创业证》（注明“自主创业税收政策”或“毕业年度内自主创业税收政策”）或《就业失业登记证》（注明“自主创业税收政策”）的人员，从事个体经营的，自办理个体工商户登记当月起，在3年（36个月，下同）内按每户每年12000元为限额依次扣减其当年实际应缴纳的增值税、城市维护建设税、教育费附加、地方教育附加和个人所得税（广东省限额标准为14400元）。</span></p></section></section></section></section></section><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; color: rgb(34, 34, 34); font-family: -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; overflow-wrap: break-word !important;"><section style="margin: 5px 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; vertical-align: inherit; line-height: 2em;"><br style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"/></section></section><section style="margin: 5px 0px; padding: 0px; outline: 0px; max-width: 100%; color: rgb(34, 34, 34); font-family: -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; white-space: normal; background-color: rgb(255, 255, 255); text-align: center; line-height: 2em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px 1em; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; display: inline-block;"><span style="margin: 0px; padding: 0.3em 0.5em; outline: 0px; max-width: 100%; display: inline-block; border-radius: 0.5em; background-color: rgb(215, 76, 53); color: rgb(255, 255, 255); text-align: justify; letter-spacing: 2px; box-sizing: border-box !important; overflow-wrap: break-word !important;"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; vertical-align: inherit; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; letter-spacing: normal;"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">四、办理渠道有哪些？</strong></span><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"></strong></p></span></section></section><section style="margin: -1em 0px 0px; padding: 20px 10px 10px; outline: 0px; max-width: 100%; box-sizing: border-box; color: rgb(34, 34, 34); font-family: -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; border-width: 1px; border-style: solid; border-color: rgb(192, 200, 209); background-color: rgba(254, 91, 72, 0.06); overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px 15px; outline: 0px; max-width: 100%; box-sizing: border-box; letter-spacing: 1px; font-size: 15px; line-height: 2; overflow-wrap: break-word !important;"><section style="margin: 5px 0px 10px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; vertical-align: inherit; text-indent: 0em; line-height: 2em;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; letter-spacing: normal;"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">（一）远程办税渠道：</strong></span></section></section><section style="margin: 5px 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; line-height: 2em;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; vertical-align: middle; display: inline-block; line-height: 0; box-shadow: rgb(160, 160, 160) 5px 5px 5px;"></section></section><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: rgba(62, 62, 62, 0.75); font-size: 14px;"><section style="margin: 10px 0px 5px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; vertical-align: inherit; line-height: 2em; text-align: center;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; letter-spacing: normal; box-sizing: border-box !important; overflow-wrap: break-word !important;">（点击查看大图）</span></section><section style="margin: 5px 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; vertical-align: inherit; line-height: 2em;"><br style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"/></section></section><section style="margin: 0px; padding: 0px 15px; outline: 0px; max-width: 100%; box-sizing: border-box; line-height: 2; letter-spacing: 1px; overflow-wrap: break-word !important;"><p style="margin-bottom: 10px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; vertical-align: inherit; text-indent: 0em; line-height: 2em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; letter-spacing: normal;"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">（二）办税服务厅：</strong></span></p><section style="margin: 5px 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; vertical-align: inherit; text-indent: 0em; line-height: 2em;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; letter-spacing: normal;">如果您不方便登录系统远程办理，也可以携带相关纸质申报资料，预约前往办税服务厅办理申报。</span></section></section></section><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; color: rgb(34, 34, 34); font-family: -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; overflow-wrap: break-word !important;"><section style="margin: 5px 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; vertical-align: inherit; line-height: 2em;"><br style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"/></section></section><section style="margin: 5px 0px; padding: 0px; outline: 0px; max-width: 100%; color: rgb(34, 34, 34); font-family: -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255); line-height: 2em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><section style="margin: 10px 0px 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; display: flex; flex-flow: row nowrap; text-align: center; justify-content: center;"><section style="margin: 0px -8px 0px 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; display: inline-block; vertical-align: middle; width: auto; line-height: 0; flex: 0 0 0%; align-self: center; height: auto; z-index: 2;"><section style="margin: 5px 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; text-align: right; justify-content: flex-end;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; display: inline-block; width: 16px; height: 3px; vertical-align: top; overflow: hidden; border-width: 0px; border-style: none; border-color: rgb(62, 62, 62);"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><svg viewbox="0 0 1 1" style="box-sizing:border-box;float:left;line-height:0;width:0;vertical-align:top;"></svg></section></section></section><section style="margin: 5px 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; text-align: right; justify-content: flex-end;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; display: inline-block; width: 23px; height: 3px; vertical-align: top; overflow: hidden;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><svg viewbox="0 0 1 1" style="box-sizing:border-box;float:left;line-height:0;width:0;vertical-align:top;"></svg></section></section></section><section style="margin: 5px 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; text-align: right; justify-content: flex-end;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; display: inline-block; width: 16px; height: 3px; vertical-align: top; overflow: hidden;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><svg viewbox="0 0 1 1" style="box-sizing:border-box;float:left;line-height:0;width:0;vertical-align:top;"></svg></section></section></section></section><section style="margin: 0px; padding: 0px 19px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; display: inline-block; vertical-align: middle; width: auto; background-color: rgb(215, 76, 53); align-self: center; min-width: 10%; flex: 0 0 auto; height: auto; border-width: 0px; border-radius: 7px; border-style: none; border-color: rgb(102, 102, 102); overflow: hidden;"><section style="margin: 5px 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px 6px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; font-size: 18px; color: rgb(255, 255, 255); letter-spacing: 0px;"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; vertical-align: inherit; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; font-size: 17px; box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">五、申报操作</strong></span><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 17px; letter-spacing: 2px;"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"></strong></span></p></section></section></section><section style="margin: 0px 0px 0px -8px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; display: inline-block; vertical-align: middle; width: auto; line-height: 0; flex: 0 0 0%; align-self: center; height: auto; z-index: 2;"><section style="margin: 5px 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; text-align: left; justify-content: flex-start;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; display: inline-block; width: 16px; height: 3px; vertical-align: top; overflow: hidden;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; vertical-align: inherit; box-sizing: border-box !important; overflow-wrap: break-word !important;"><br data-filtered="filtered" style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"/></p></section></section></section><section style="margin: 5px 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; text-align: right; justify-content: flex-end;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; display: inline-block; width: 23px; height: 3px; vertical-align: top; overflow: hidden;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><svg viewbox="0 0 1 1" style="box-sizing:border-box;float:left;line-height:0;width:0;vertical-align:top;"></svg></section></section></section><section style="margin: 5px 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; text-align: left; justify-content: flex-start;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; display: inline-block; width: 16px; height: 3px; vertical-align: top; overflow: hidden;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><svg viewbox="0 0 1 1" style="box-sizing:border-box;float:left;line-height:0;width:0;vertical-align:top;"></svg></section></section></section></section></section></section><section style="margin: 5px 0px; padding: 0px; outline: 0px; max-width: 100%; color: rgb(34, 34, 34); font-family: -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif; letter-spacing: 0.544px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255); visibility: visible; line-height: 2em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 13px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; display: inline-block; width: 677px; vertical-align: top; background-color: rgba(254, 91, 72, 0.06); border-width: 1px; border-style: solid; border-color: rgb(192, 200, 209);"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; vertical-align: inherit; box-sizing: border-box !important; overflow-wrap: break-word !important;"><br data-filtered="filtered" style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"/></p></section><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; display: flex; flex-flow: row nowrap;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; display: inline-block; vertical-align: top; width: auto; background-color: rgb(240, 89, 72); min-width: 10%; flex: 0 0 auto; height: auto; align-self: flex-start;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; text-align: center; justify-content: center;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: rgb(255, 255, 255); font-size: 24px;"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; vertical-align: inherit; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 17px; letter-spacing: 2px;">01</span></p></section></section></section><section style="margin: 0px 0px 0px 10px; padding: 0px 15px 0px 19px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; display: inline-block; vertical-align: top; width: auto; flex: 100 100 0%; align-self: flex-start; height: auto; border-left: 1px solid rgb(192, 200, 209); border-bottom-left-radius: 0px;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: rgb(240, 89, 72); letter-spacing: 1px;"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; vertical-align: inherit; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 17px; letter-spacing: normal;"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">自然人电子税务局（扣缴端）——代办汇算清缴</strong></span><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 17px; letter-spacing: 2px;"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"></strong></span></p></section></section></section></section><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; text-align: left; justify-content: flex-end; transform: translate3d(60px, 0px, 0px);"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; display: inline-block; vertical-align: middle; width: 90.8594px;"><section style="margin: 10px 0px 5px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; text-align: center; line-height: 0.8; font-size: 11px;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; width: 0px; display: inline-block; border-bottom: 0.8em solid rgb(192, 200, 209); border-left: 0.7em solid transparent !important; border-right: 0.7em solid transparent !important;"><section data-filtered="filtered" style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><svg viewbox="0 0 1 1" style="box-sizing:border-box;float:left;line-height:0;width:0;vertical-align:top;"></svg></section></section></section><section style="margin: 5px 0px 10px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; text-align: center; line-height: 0.8; font-size: 11px;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; width: 0px; display: inline-block; border-top: 0.8em solid rgb(192, 200, 209); border-left: 0.7em solid transparent !important; border-right: 0.7em solid transparent !important;"><section data-filtered="filtered" style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><svg viewbox="0 0 1 1" style="box-sizing:border-box;float:left;line-height:0;width:0;vertical-align:top;"></svg></section></section></section></section><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; display: inline-block; vertical-align: middle; width: 506.219px;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; color: rgb(62, 62, 62); box-sizing: border-box !important; overflow-wrap: break-word !important;"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; vertical-align: inherit; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; letter-spacing: 2px; font-size: 14px;">上下滑动查看</span></p></section></section></section><section style="margin: 0px 0px 10px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; text-align: center; transform: translate3d(0px, 0px, 0px);"><section style="margin: 0px; padding: 10px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; display: inline-block; width: 649px; height: 240px; vertical-align: top; overflow-y: auto; background-color: rgba(222, 237, 242, 0.89);"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; overflow-x: hidden;"><section style="margin: 0px; padding: 0px 15px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; text-align: justify; letter-spacing: 1px; line-height: 2; font-size: 15px;"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; vertical-align: inherit; text-indent: 2em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; letter-spacing: normal;">1.被投资单位的负责人或办税人员登录自然人电子税务局（扣缴端），当单位类型是个体工商户、个人独资企业或合伙企业时，进入系统后上方会显示生产经营申报通道。点击【生产经营】，则进入“生产经营”申报模块。</span></p></section><section style="margin: 10px 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; vertical-align: middle; display: inline-block; line-height: 0;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; vertical-align: middle; background-image: url(https://www.fqlook.cn/plugin.php?id=wcn_editor:wx_img&url=https://mmbiz.qpic.cn/mmbiz_png/jOadjA1UdhVHT15I7LBEKGdYHEKq02Q436VOkNCiar8oNnddO63QzYrkj0eW5EMc1pBEVpeZDq15Qvt79xPFJdw/640?wx_fmt=png); background-repeat: no-repeat; background-size: 100%; display: inline-block;"></section></section></section><section style="margin: 0px; padding: 0px 15px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; letter-spacing: 1px; font-size: 15px; line-height: 2;"><p style="margin-top: 0px; margin-bottom: 1px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; text-align: left; vertical-align: inherit; text-indent: 2em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; letter-spacing: normal;">2.填写申报表</span></p><p style="margin-top: 0px; margin-bottom: 1px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; text-align: left; vertical-align: inherit; text-indent: 2em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; letter-spacing: normal;">（1）填写公共信息</span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; text-align: left; vertical-align: inherit; text-indent: 2em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; letter-spacing: normal;">点击左侧的【年度汇缴申报】进入申报表填写主界面，在“收入、费用信息”填写公共信息。若该税款所属期已有申报成功或待反馈的明细记录，则【收入、费用信息】不允许修改。</span></p></section><section style="margin: 10px 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; vertical-align: middle; display: inline-block; line-height: 0;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; vertical-align: middle; background-image: url(https://www.fqlook.cn/plugin.php?id=wcn_editor:wx_img&url=https://mmbiz.qpic.cn/mmbiz_png/jOadjA1UdhVHT15I7LBEKGdYHEKq02Q40z6oEgO3KibyD26aibyOHmSVBdsF1qp4OHVeFVVMATpwb5GaArmAqtxA/640?wx_fmt=png); background-repeat: no-repeat; background-size: 100%; display: inline-block;"></section></section></section><section style="margin: 0px; padding: 0px 15px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; text-align: justify; letter-spacing: 1px; font-size: 15px; line-height: 2;"><p style="margin-top: 0px; margin-bottom: 1px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; vertical-align: inherit; text-indent: 2em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; letter-spacing: normal;">（2）填写投资者信息</span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; vertical-align: inherit; text-indent: 2em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; letter-spacing: normal;">点击申报表填写主界面下方对应投资者的姓名，进入年度汇缴申报填写页面。合伙企业有两个或者两个以上个人合伙人的，应分别填报申报表。纳税人为合伙企业个人合伙人的，可确认合伙企业个人合伙人分配比例信息。纳税人发生符合条件的公益性捐赠、减免税事项的，可填报准予扣除的个人捐赠支出、减免税额等信息。<span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; color: rgb(215, 76, 53); box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">具体可参考自然人电子税务局（WEB端扣缴功能）的“申报表填写”指引</strong>。</span></span></p></section><section style="margin: 10px 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; vertical-align: middle; display: inline-block; line-height: 0;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; vertical-align: middle; background-image: url(https://www.fqlook.cn/plugin.php?id=wcn_editor:wx_img&url=https://mmbiz.qpic.cn/mmbiz_png/jOadjA1UdhVHT15I7LBEKGdYHEKq02Q4ajhtV5HsXKoQLUALfLgMMTCmqfe1cd1PQJ438xDNjTniapYy0paibRGw/640?wx_fmt=png); background-repeat: no-repeat; background-size: 100%; display: inline-block;"></section></section></section><section style="margin: 10px 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; vertical-align: middle; display: inline-block; line-height: 0;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; vertical-align: middle; background-image: url(https://www.fqlook.cn/plugin.php?id=wcn_editor:wx_img&url=https://mmbiz.qpic.cn/mmbiz_png/jOadjA1UdhVHT15I7LBEKGdYHEKq02Q4FVPhtAFyibiaYFlMgb6k3dvAEVt7XcXiaROvJ28Bszn6XgcjzXVKR6wqQ/640?wx_fmt=png); background-repeat: no-repeat; background-size: 100%; display: inline-block;"></section></section></section><section style="margin: 0px; padding: 0px 15px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; text-align: justify; letter-spacing: 1px; color: rgb(215, 76, 53); font-size: 15px; line-height: 2;"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; vertical-align: inherit; text-indent: 2em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; letter-spacing: normal;"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; text-indent: 2em; letter-spacing: 1.3px;">报表保存成功后，可进行申报表报送。勾选报表记录后点击【提交申报】。</strong></span></p></section><section style="margin: 10px 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; vertical-align: middle; display: inline-block; line-height: 0;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; vertical-align: middle; background-image: url(https://www.fqlook.cn/plugin.php?id=wcn_editor:wx_img&url=https://mmbiz.qpic.cn/mmbiz_png/jOadjA1UdhVHT15I7LBEKGdYHEKq02Q4Mhd42dygZ0b7yOmwzJ0RGHNqfN0oQkKzel6fmBg1rw9VL3ibtUlt5MQ/640?wx_fmt=png); background-repeat: no-repeat; background-size: 100%; display: inline-block;"></section></section></section><section style="margin: 10px 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; vertical-align: middle; display: inline-block; line-height: 0;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; vertical-align: middle; background-image: url(https://www.fqlook.cn/plugin.php?id=wcn_editor:wx_img&url=https://mmbiz.qpic.cn/mmbiz_png/jOadjA1UdhVHT15I7LBEKGdYHEKq02Q41BemdP0zPZib1Bhc4ichObVfvickXWfZibUbWjj0mcCQS09akeAHJdjLiaA/640?wx_fmt=png); background-repeat: no-repeat; background-size: 100%; display: inline-block;"></section></section></section><section style="margin: 0px; padding: 0px 15px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; text-align: justify; letter-spacing: 1px; font-size: 15px; line-height: 2;"><p style="margin-top: 0px; margin-bottom: 1px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; vertical-align: inherit; text-indent: 2em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; letter-spacing: normal;">3.税款缴纳</span></p><p style="margin-top: 0px; margin-bottom: 1px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; vertical-align: inherit; text-indent: 2em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; letter-spacing: normal;">若需补交税款，从左侧【税款缴纳】进入缴款页面，提供4种缴款方式：</span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; vertical-align: inherit; text-indent: 2em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; letter-spacing: normal;">（1）【三方协议缴税】。首次使用“三方协议”缴税或更新过三方协议账户的，先点击【更新三方协议】，获取最新协议信息再进行缴款。投资人需要和税务机关、银行签订《委托银行代缴税款协议书》才能使用“三方协议缴款”方式，已经签订过的，不需要重新签订。</span></p></section><section style="margin: 10px 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; vertical-align: middle; display: inline-block; line-height: 0;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; vertical-align: middle; background-image: url(https://www.fqlook.cn/plugin.php?id=wcn_editor:wx_img&url=https://mmbiz.qpic.cn/mmbiz_png/jOadjA1UdhVHT15I7LBEKGdYHEKq02Q4GY8RqCTlj8dpZC76KZ14WgJOZibtQ4ABuY2my9zFSaptLCDunKquhLw/640?wx_fmt=png); background-repeat: no-repeat; background-size: 100%; display: inline-block;"></section></section></section><section style="margin: 0px; padding: 0px 15px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; text-align: justify; letter-spacing: 1px; line-height: 2;"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; vertical-align: inherit; text-indent: 2em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; text-indent: 2em; letter-spacing: normal; box-sizing: border-box !important; overflow-wrap: break-word !important;">（2）【银行端查询缴税】。界面下方显示欠税相关内容，选择投资人待缴税记录后，点击【打印】，携带打印出来的银行端查询缴税凭证，在凭证上注明的限缴期限内前往商业银行柜台进行缴款。若需要重新打印，点击【作废】，作废成功后，状态变更为未打印，重新点击【打印】，携带最新银行端查询缴税凭证至银行缴款。<br data-filtered="filtered" style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"/></span></p></section><section style="margin: 10px 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; vertical-align: middle; display: inline-block; line-height: 0;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; vertical-align: middle; background-image: url(https://www.fqlook.cn/plugin.php?id=wcn_editor:wx_img&url=https://mmbiz.qpic.cn/mmbiz_png/jOadjA1UdhVHT15I7LBEKGdYHEKq02Q4l0Vw8fzBTWzYZ4upMV2zu8h1UzTk6FGGbibTzrPomFgq5tL60HHoIxA/640?wx_fmt=png); background-repeat: no-repeat; background-size: 100%; display: inline-block;"></section></section></section><section style="margin: 0px; padding: 0px 15px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; text-align: justify; letter-spacing: 1px; font-size: 15px; line-height: 2;"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; vertical-align: inherit; text-indent: 2em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; letter-spacing: normal;">（3）<span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; text-indent: 2em; box-sizing: border-box !important; overflow-wrap: break-word !important;">【银联缴税】。勾选待缴款记录后，点击【立即缴款】，在银联缴款页面录入该缴款银行卡办理时使用的姓名、证件号码和银行预留手机号等信息后点击【确认付款】。</span></span></p></section><section style="margin: 10px 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; vertical-align: middle; display: inline-block; line-height: 0;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; vertical-align: middle; background-image: url(https://www.fqlook.cn/plugin.php?id=wcn_editor:wx_img&url=https://mmbiz.qpic.cn/mmbiz_png/jOadjA1UdhVHT15I7LBEKGdYHEKq02Q47vpib7ficocpA9dCJlAubzv7XvXx3iaZMvtJdUthPiakguNbJasNEbrNtQ/640?wx_fmt=png); background-repeat: no-repeat; background-size: 100%; display: inline-block;"><img class="rich_pages wxw-img" data-ratio="0.6666666666666666" data-type="png" data-w="909" src="https://www.fqlook.cn/plugin.php?id=wcn_editor:wx_img&url=https://mmbiz.qpic.cn/mmbiz_png/HYqeJtq3re1yQJI5ykmlGQnibtvtgMKdz7B8xcTO3PKHUxibd4mmPR5f6U9vWfmrYXs3ySmVLVyPv6Nv9RU7IlEA/640?wx_fmt=png&wxfrom=5&wx_lazy=1&wx_co=1" _width="556px" wah-hotarea="click" crossorigin="anonymous" alt="图片" data-fail="0" style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; vertical-align: middle; height: auto !important; border-width: 1px; border-style: solid; border-color: rgb(238, 237, 235); opacity: 0; background-color: rgb(238, 237, 235) !important; background-size: 22px !important; background-position: center center !important; background-repeat: no-repeat !important; visibility: visible !important; width: 556px !important;"/></section></section></section><section style="margin: 0px; padding: 0px 15px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; text-align: justify; letter-spacing: 1px; font-size: 15px; line-height: 2;"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; vertical-align: inherit; text-indent: 2em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; letter-spacing: normal;">（4）<span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; text-indent: 2em; box-sizing: border-box !important; overflow-wrap: break-word !important;">【扫码缴税】。选择待缴税记录，点击【生成二维码】，扫码缴税。纳税人可通过<span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; text-indent: 2em; color: rgb(215, 76, 53); box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; text-indent: 2em; box-sizing: border-box !important; overflow-wrap: break-word !important;">支付宝、云闪付、微信</span></strong></span>进行扫码缴税。</span></span></p></section><section style="margin: 10px 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; vertical-align: middle; display: inline-block; line-height: 0;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; vertical-align: middle; background-image: url(https://www.fqlook.cn/plugin.php?id=wcn_editor:wx_img&url=https://mmbiz.qpic.cn/mmbiz_png/jOadjA1UdhVHT15I7LBEKGdYHEKq02Q4wEeXaolYEMvvJFLTg9S8gGDWwlM5939Avb2P2xDbxqh7TnarT2mdPQ/640?wx_fmt=png); background-repeat: no-repeat; background-size: 100%; display: inline-block;"><img class="rich_pages wxw-img" data-ratio="0.6666666666666666" data-type="png" data-w="923" src="https://www.fqlook.cn/plugin.php?id=wcn_editor:wx_img&url=https://mmbiz.qpic.cn/mmbiz_png/HYqeJtq3re1yQJI5ykmlGQnibtvtgMKdzqqjev1QWa78om4OqbTuzog2ibEnhKvJ8ibLaZsB1vicBlJMhhF6iakjNtQ/640?wx_fmt=png&wxfrom=5&wx_lazy=1&wx_co=1" _width="508px" wah-hotarea="click" crossorigin="anonymous" alt="图片" data-fail="0" style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; vertical-align: middle; height: auto !important; border-width: 1px; border-style: solid; border-color: rgb(238, 237, 235); opacity: 0; background-color: rgb(238, 237, 235) !important; background-size: 22px !important; background-position: center center !important; background-repeat: no-repeat !important; width: 508px !important; visibility: visible !important;"/></section></section></section><section style="margin: 0px; padding: 0px 15px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; text-align: justify; letter-spacing: 1px; font-size: 15px; line-height: 2;"><p style="margin-top: 0px; margin-bottom: 1px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; vertical-align: inherit; text-indent: 2em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; letter-spacing: normal;">4.申报更正及作废</span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; vertical-align: inherit; text-indent: 2em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; text-indent: 2em; font-size: 16px; letter-spacing: normal;">申报表报送成功后发现申报有误，可返回修正。点击【启动更正】，申报成功未缴款时发现有误可作废申报。</span></p></section><section style="margin: 10px 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; vertical-align: middle; display: inline-block; line-height: 0;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; vertical-align: middle; background-image: url(https://www.fqlook.cn/plugin.php?id=wcn_editor:wx_img&url=https://mmbiz.qpic.cn/mmbiz_png/jOadjA1UdhVHT15I7LBEKGdYHEKq02Q4byyyY6ibiagh7eI9gSicjbff5TxibzXh7nbrzfaSHuWTm2t43Ryn31vTbw/640?wx_fmt=png); background-repeat: no-repeat; background-size: 100%; display: inline-block;"><img class="rich_pages wxw-img" data-ratio="0.6666666666666666" data-type="png" data-w="1080" src="https://www.fqlook.cn/plugin.php?id=wcn_editor:wx_img&url=https://mmbiz.qpic.cn/mmbiz_png/HYqeJtq3re1yQJI5ykmlGQnibtvtgMKdzBj1ib3XtOImeHb5toWIMre82HbiclNvPZTodrBx6icaLWM03jzRwBSqcw/640?wx_fmt=png&wxfrom=5&wx_lazy=1&wx_co=1" _width="508px" wah-hotarea="click" crossorigin="anonymous" alt="图片" data-fail="0" style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; vertical-align: middle; height: auto !important; border-width: 1px; border-style: solid; border-color: rgb(238, 237, 235); opacity: 0; background-color: rgb(238, 237, 235) !important; background-size: 22px !important; background-position: center center !important; background-repeat: no-repeat !important; width: 508px !important; visibility: visible !important;"/></section></section><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; vertical-align: middle; display: inline-block; line-height: 0;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; vertical-align: middle; background-image: url(https://www.fqlook.cn/plugin.php?id=wcn_editor:wx_img&url=https://mmbiz.qpic.cn/mmbiz_png/jOadjA1UdhVHT15I7LBEKGdYHEKq02Q4byyyY6ibiagh7eI9gSicjbff5TxibzXh7nbrzfaSHuWTm2t43Ryn31vTbw/640?wx_fmt=png); background-repeat: no-repeat; background-size: 100%; display: inline-block;"><br style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"/></section></section><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; vertical-align: middle; display: inline-block; line-height: 0;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; vertical-align: middle; background-image: url(https://www.fqlook.cn/plugin.php?id=wcn_editor:wx_img&url=https://mmbiz.qpic.cn/mmbiz_png/jOadjA1UdhVHT15I7LBEKGdYHEKq02Q4byyyY6ibiagh7eI9gSicjbff5TxibzXh7nbrzfaSHuWTm2t43Ryn31vTbw/640?wx_fmt=png); background-repeat: no-repeat; background-size: 100%; display: inline-block;"><br style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"/></section></section></section></section></section></section></section></section><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; color: rgb(34, 34, 34); font-family: -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; overflow-wrap: break-word !important;"><section style="margin: 5px 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; vertical-align: inherit; line-height: 2em;"><br style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"/></section></section><section style="margin: 5px 0px; padding: 0px; outline: 0px; max-width: 100%; color: rgb(34, 34, 34); font-size: 17px; letter-spacing: 0.544px; white-space: normal; background-color: rgb(255, 255, 255); text-align: center; visibility: visible; font-family: -apple-system, BlinkMacSystemFont, Arial, sans-serif; line-height: 2em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 13px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; display: inline-block; width: 677px; vertical-align: top; background-color: rgba(254, 91, 72, 0.06); border-width: 1px; border-style: solid; border-color: rgb(192, 200, 209);"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; display: flex; flex-flow: row nowrap; text-align: left;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; display: inline-block; vertical-align: top; width: auto; background-color: rgb(240, 89, 72); min-width: 10%; flex: 0 0 auto; height: auto; align-self: flex-start;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; text-align: center; justify-content: center;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: rgb(255, 255, 255); font-size: 24px;"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; vertical-align: inherit; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 17px; letter-spacing: 2px;">02</span></p></section></section></section><section style="margin: 0px 0px 0px 10px; padding: 0px 15px 0px 19px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; display: inline-block; vertical-align: top; width: auto; flex: 100 100 0%; align-self: flex-start; height: auto; border-left: 1px solid rgb(192, 200, 209); border-bottom-left-radius: 0px;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: rgb(240, 89, 72); letter-spacing: 1px;"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; vertical-align: inherit; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; letter-spacing: normal; box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">自然人电子税务局(WEB端扣缴功能)——代办汇算清缴</strong></span><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; letter-spacing: 2px; box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"></strong></span></p></section></section></section></section><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; text-align: left; justify-content: flex-end; transform: translate3d(60px, 0px, 0px);"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; display: inline-block; vertical-align: middle; width: 90.8594px;"><section style="margin: 10px 0px 5px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; text-align: center; line-height: 0.8; font-size: 11px;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; width: 0px; display: inline-block; border-bottom: 0.8em solid rgb(192, 200, 209); border-left: 0.7em solid transparent !important; border-right: 0.7em solid transparent !important;"><section data-filtered="filtered" style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><svg viewbox="0 0 1 1" style="box-sizing:border-box;float:left;line-height:0;width:0;vertical-align:top;"></svg></section></section></section><section style="margin: 5px 0px 10px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; text-align: center; line-height: 0.8; font-size: 11px;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; width: 0px; display: inline-block; border-top: 0.8em solid rgb(192, 200, 209); border-left: 0.7em solid transparent !important; border-right: 0.7em solid transparent !important;"><section data-filtered="filtered" style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><svg viewbox="0 0 1 1" style="box-sizing:border-box;float:left;line-height:0;width:0;vertical-align:top;"></svg></section></section></section></section><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; display: inline-block; vertical-align: middle; width: 506.219px;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; color: rgb(62, 62, 62); box-sizing: border-box !important; overflow-wrap: break-word !important;"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; vertical-align: inherit; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; letter-spacing: 2px; font-size: 14px;">上下滑动查看</span></p></section></section></section><section style="margin: 0px 0px 10px; padding: 0px; outline: 0px; max-width: 100%; transform: translate3d(0px, 0px, 0px); box-sizing: border-box !important; overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 10px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; display: inline-block; width: 649px; height: 240px; vertical-align: top; overflow-y: auto; background-color: rgba(222, 237, 242, 0.89);"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; overflow-x: hidden;"><section style="margin: 0px; padding: 0px 15px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; text-align: justify; letter-spacing: 1px; font-size: 15px; line-height: 2;"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; vertical-align: inherit; text-indent: 2em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; letter-spacing: normal;">1.被投资单位具有办税权限的办税人员登录自然人电子税务局(WEB端)（网址：https://etax.chinatax.gov.cn），点击首页上方的【单位办税】按钮即可进入操作界面。<span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; color: rgb(215, 76, 53); box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">单位的法定代表人或财务负责人，实名注册后可直接进行登录操作；单位法定代表人或财务负责人以外的办税人员，需要完成实名注册且被授予办税权限后才能进行登录操作</strong>。</span></span></p></section><section style="margin: 10px 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; vertical-align: middle; display: inline-block; line-height: 0;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; vertical-align: middle; background-image: url(https://www.fqlook.cn/plugin.php?id=wcn_editor:wx_img&url=https://mmbiz.qpic.cn/mmbiz_png/jOadjA1UdhVHT15I7LBEKGdYHEKq02Q4yp4frYuvIRjyOoe9eyYBUnx2y3W7hddkoQmLzR2ibQmQMKFRkrpVrcg/640?wx_fmt=png); background-repeat: no-repeat; background-size: 100%; display: inline-block;"></section></section></section><section style="margin: 0px; padding: 0px 15px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; text-align: justify; letter-spacing: 1px; font-size: 15px; line-height: 2;"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; vertical-align: inherit; text-indent: 2em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; letter-spacing: normal;">2.点击左侧【年度汇缴申报】进入申报表填写主界面，若该属期未申报过且公共信息可填写，则自动弹出公共信息填写页面。若已存在申报成功记录，修改公共信息时，会提示“若您修改了公共信息，则会同步修改所有已填写申报表的相应内容。对已申报成功的申报表，需要重新报送”；修改公共信息后，与之不一致的申报成功记录的“申报状态”都变更为待申报。</span></p></section><section style="margin: 10px 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; vertical-align: middle; display: inline-block; line-height: 0;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; vertical-align: middle; background-image: url(https://www.fqlook.cn/plugin.php?id=wcn_editor:wx_img&url=https://mmbiz.qpic.cn/mmbiz_png/jOadjA1UdhVHT15I7LBEKGdYHEKq02Q4S9gGUVdVNicVmkMB3jgEmGh3cFLNc2uT0QiakA4Tiak2icKNtIhnYm2IHw/640?wx_fmt=png); background-repeat: no-repeat; background-size: 100%; display: inline-block;"></section></section></section><section style="margin: 0px; padding: 0px 15px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; text-align: justify; letter-spacing: 1px; font-size: 15px; line-height: 2;"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; vertical-align: inherit; text-indent: 2em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; letter-spacing: normal;">3.在申报表填写主界面下方点击投资者姓名进入报表填写界面。合伙企业有两个或者两个以上个人合伙人的，应分别填报申报表。</span></p></section><section style="margin: 10px 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; vertical-align: middle; display: inline-block; line-height: 0;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; vertical-align: middle; background-image: url(https://www.fqlook.cn/plugin.php?id=wcn_editor:wx_img&url=https://mmbiz.qpic.cn/mmbiz_png/jOadjA1UdhVHT15I7LBEKGdYHEKq02Q4HF7gRrGDM2r8can5hibSlRPadichbdPBdicUibKVB3K5b49oNO42WVhPXA/640?wx_fmt=png); background-repeat: no-repeat; background-size: 100%; display: inline-block;"></section></section></section><section style="margin: 0px; padding: 0px 15px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; text-align: justify; letter-spacing: 1px; line-height: 2; font-size: 15px;"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; vertical-align: inherit; text-indent: 2em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; letter-spacing: normal;">（1）纳税人为合伙企业个人合伙人的，可确认合伙企业个人合伙人分配比例信息。</span></p></section><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; display: inline-block; vertical-align: top; width: 306px;"><section style="margin: 10px 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; text-align: left; justify-content: flex-start;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; vertical-align: middle; display: inline-block; line-height: 0; width: 290.688px; height: auto;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; vertical-align: middle; width: 290.688px; background-image: url(https://www.fqlook.cn/plugin.php?id=wcn_editor:wx_img&url=https://mmbiz.qpic.cn/mmbiz_png/jOadjA1UdhVHT15I7LBEKGdYHEKq02Q4hjuF13yqiaUhBtyFhhoPds9cnQ1y3fE4Gd8SEUsllbkP2uA7llzPzibA/640?wx_fmt=png); background-repeat: no-repeat; background-size: 100%; display: inline-block;"></section></section></section></section><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; display: inline-block; vertical-align: top; width: 306px;"><section style="margin: 10px 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; text-align: right; justify-content: flex-end;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; vertical-align: middle; display: inline-block; line-height: 0; width: 290.688px; height: auto;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; vertical-align: middle; width: 290.688px; background-image: url(https://www.fqlook.cn/plugin.php?id=wcn_editor:wx_img&url=https://mmbiz.qpic.cn/mmbiz_png/jOadjA1UdhVHT15I7LBEKGdYHEKq02Q4cQwJnriawmibzO4d0BpmOYfZEzulrczP1FqYg0gl6US1DfPpicpaCxrjA/640?wx_fmt=png); background-repeat: no-repeat; background-size: 100%; display: inline-block;"></section></section></section></section></section><section style="margin: 0px; padding: 0px 15px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; text-align: justify; letter-spacing: 1px; font-size: 15px; line-height: 2;"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; vertical-align: inherit; text-indent: 2em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; letter-spacing: normal;">（2）纳税人购买符合规定的商业健康保险产品，在主表商业健康保险字段后，点击【编辑】进行商业健康保险附表的填写，点击【新增】商业健康保险明细数据，扣除限额为2400元/年(200元/月)。</span></p></section><section style="margin: 10px 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; vertical-align: middle; display: inline-block; line-height: 0;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; vertical-align: middle; background-image: url(https://www.fqlook.cn/plugin.php?id=wcn_editor:wx_img&url=https://mmbiz.qpic.cn/mmbiz_png/jOadjA1UdhVHT15I7LBEKGdYHEKq02Q4BNSF4YGOmkpzDYnPjGpGEjNyrF5qzn9wiaabdcG7ibvyRWEmLbguC0ng/640?wx_fmt=png); background-repeat: no-repeat; background-size: 100%; display: inline-block;"></section></section></section><section style="margin: 0px; padding: 0px 15px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; text-align: justify; letter-spacing: 1px; font-size: 15px; line-height: 2;"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; vertical-align: inherit; text-indent: 2em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; letter-spacing: normal;">（3）纳税人发生符合条件的公益性捐赠，在主表准予扣除的捐赠额字段后，点击【编辑】进行捐赠扣除附表的填写，点击【新增】捐赠扣除明细数据。</span></p></section><section style="margin: 10px 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; vertical-align: middle; display: inline-block; line-height: 0;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; vertical-align: middle; background-image: url(https://www.fqlook.cn/plugin.php?id=wcn_editor:wx_img&url=https://mmbiz.qpic.cn/mmbiz_png/jOadjA1UdhVHT15I7LBEKGdYHEKq02Q4218zAGibPIEOJxaOHAmYiaNYAEt5mrtTPLRucroqleebMZjN6rukl0Kg/640?wx_fmt=png); background-repeat: no-repeat; background-size: 100%; display: inline-block;"></section></section></section><section style="margin: 0px; padding: 0px 15px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; text-align: justify; letter-spacing: 1px; font-size: 15px; line-height: 2;"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; vertical-align: inherit; text-indent: 2em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; letter-spacing: normal;">（4）纳税人发生减免税事项，在主表减免税额字段后，点击【编辑】进行减免附表的填写，点击【新增】减免税额明细数据。</span></p></section><section style="margin: 10px 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; vertical-align: middle; display: inline-block; line-height: 0;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; vertical-align: middle; background-image: url(https://www.fqlook.cn/plugin.php?id=wcn_editor:wx_img&url=https://mmbiz.qpic.cn/mmbiz_png/jOadjA1UdhVHT15I7LBEKGdYHEKq02Q4ZGlzias4tljZ4fExvwP8Nu1uYsH9YngyITOaVticmxkhzRpjFDNzV37w/640?wx_fmt=png); background-repeat: no-repeat; background-size: 100%; display: inline-block;"><img data-ratio="0.6666666666666666" data-type="png" data-w="1080" src="https://www.fqlook.cn/plugin.php?id=wcn_editor:wx_img&url=https://mmbiz.qpic.cn/mmbiz_png/HYqeJtq3re1yQJI5ykmlGQnibtvtgMKdzmTkqiadvCehnSsOmF6etc2x9RDzh8OBZDdZrd29cdtrUWs5UMlHWicibg/640?wx_fmt=png&wxfrom=5&wx_lazy=1&wx_co=1" _width="508px" wah-hotarea="click" class="" crossorigin="anonymous" alt="图片" data-fail="0" style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; height: auto !important; border-width: 1px; border-style: solid; border-color: rgb(238, 237, 235); vertical-align: middle; opacity: 0; background-color: rgb(238, 237, 235) !important; background-size: 22px !important; background-position: center center !important; background-repeat: no-repeat !important; visibility: visible !important; width: 508px !important;"/></section></section></section><section style="margin: 0px; padding: 0px 15px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; text-align: justify; letter-spacing: 1px; font-size: 15px; line-height: 2;"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; vertical-align: inherit; text-indent: 2em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; letter-spacing: normal;">（5）纳税人享受税收协定待遇的，在税收协定标签页，点击【录入税收协定信息】。</span></p></section><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; display: inline-block; vertical-align: top; width: 306px;"><section style="margin: 10px 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; text-align: left; justify-content: flex-start;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; vertical-align: middle; display: inline-block; line-height: 0; width: 290.688px; height: auto;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; vertical-align: middle; width: 290.688px; background-image: url(https://www.fqlook.cn/plugin.php?id=wcn_editor:wx_img&url=https://mmbiz.qpic.cn/mmbiz_png/jOadjA1UdhVHT15I7LBEKGdYHEKq02Q48AVglANGhf6nw5uoRyFohg7M6tntt3MdpHYZvqI9HeTBkqAt0C3Etg/640?wx_fmt=png); background-repeat: no-repeat; background-size: 100%; display: inline-block;"></section></section></section></section><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; display: inline-block; vertical-align: top; width: 306px;"><section style="margin: 10px 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; text-align: right; justify-content: flex-end;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; vertical-align: middle; display: inline-block; line-height: 0; width: 290.688px; height: auto;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; vertical-align: middle; width: 290.688px; background-image: url(https://www.fqlook.cn/plugin.php?id=wcn_editor:wx_img&url=https://mmbiz.qpic.cn/mmbiz_png/jOadjA1UdhVHT15I7LBEKGdYHEKq02Q4VhwehpN0hLz2WiaKPibNJ4ib21wFrZx6WiadkUMDRNLxlLgica9ElXTzAAw/640?wx_fmt=png); background-repeat: no-repeat; background-size: 100%; display: inline-block;"></section></section></section></section></section><section style="margin: 0px; padding: 0px 15px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; text-align: justify; letter-spacing: 1px; font-size: 15px; line-height: 2;"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; vertical-align: inherit; text-indent: 2em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; letter-spacing: normal;">（6）纳税人符合个体工商户减半征收个人所得税优惠政策但未享受的，可添加优惠信息。</span></p></section><section style="margin: 10px 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; vertical-align: middle; display: inline-block; line-height: 0;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; vertical-align: middle; background-image: url(https://www.fqlook.cn/plugin.php?id=wcn_editor:wx_img&url=https://mmbiz.qpic.cn/mmbiz_png/jOadjA1UdhVHT15I7LBEKGdYHEKq02Q40uAOXW1wN7ZO4Zy27jgJq0prjalj180ne4CsnkPODtJQvx84N13HvA/640?wx_fmt=png); background-repeat: no-repeat; background-size: 100%; display: inline-block;"></section></section></section><section style="margin: 10px 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; vertical-align: middle; display: inline-block; line-height: 0;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; vertical-align: middle; background-image: url(https://www.fqlook.cn/plugin.php?id=wcn_editor:wx_img&url=https://mmbiz.qpic.cn/mmbiz_png/jOadjA1UdhVHT15I7LBEKGdYHEKq02Q4VVpEicibwVia3z3NV0KGmaF6SsGMCq0dd1Hw1Z7GSJJBS94mF0icibrLrBg/640?wx_fmt=png); background-repeat: no-repeat; background-size: 100%; display: inline-block;"></section></section></section><section style="margin: 0px; padding: 0px 15px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; text-align: justify; letter-spacing: 1px; font-size: 15px; line-height: 2;"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; vertical-align: inherit; text-indent: 2em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; letter-spacing: normal;">申报表数据填写完毕，点击【申报】对该条申报记录提交申报。</span></p></section><section style="margin: 10px 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; vertical-align: middle; display: inline-block; line-height: 0;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; vertical-align: middle; background-image: url(https://www.fqlook.cn/plugin.php?id=wcn_editor:wx_img&url=https://mmbiz.qpic.cn/mmbiz_png/jOadjA1UdhVHT15I7LBEKGdYHEKq02Q4HibDOAQkRThgTa4NnQQdF5YfbeknSHb6ogQTOfOjDjobjqG5JcG8o3g/640?wx_fmt=png); background-repeat: no-repeat; background-size: 100%; display: inline-block;"></section></section></section><section style="margin: 10px 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; vertical-align: middle; display: inline-block; line-height: 0;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; vertical-align: middle; background-image: url(https://www.fqlook.cn/plugin.php?id=wcn_editor:wx_img&url=https://mmbiz.qpic.cn/mmbiz_png/jOadjA1UdhVHT15I7LBEKGdYHEKq02Q4w90lGahJ9ia44kleHDpoQWico2ic81CkvAEicDZTk6DZ0rUkE9icOSyrfXw/640?wx_fmt=png); background-repeat: no-repeat; background-size: 100%; display: inline-block;"></section></section></section><section style="margin: 0px; padding: 0px 15px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; text-align: justify; letter-spacing: 1px; font-size: 15px; line-height: 2;"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; vertical-align: inherit; text-indent: 2em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; letter-spacing: normal;">4.若需补交税款，点击左侧【税款缴纳】，进入税款缴纳页面。勾选需要缴纳税款的记录，点击【立即缴款】—【确认缴税】，可选择三方协议支付、银联在线支付、银行柜台支付和扫码支付。<span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; color: rgb(215, 76, 53); box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">具体可参考自然人电子税务局（扣缴端）税款缴纳相应操作指引。</strong></span></span></p></section><section style="margin: 10px 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; vertical-align: middle; display: inline-block; line-height: 0;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; vertical-align: middle; background-image: url(https://www.fqlook.cn/plugin.php?id=wcn_editor:wx_img&url=https://mmbiz.qpic.cn/mmbiz_png/jOadjA1UdhVHT15I7LBEKGdYHEKq02Q4xBWIcaXAHCtCudqIz4biabWjxticUxTy00yhmGQuTsiciaSzq47ODnjcgQ/640?wx_fmt=png); background-repeat: no-repeat; background-size: 100%; display: inline-block;"></section></section></section><section style="margin: 10px 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; vertical-align: middle; display: inline-block; line-height: 0;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; vertical-align: middle; background-image: url(https://www.fqlook.cn/plugin.php?id=wcn_editor:wx_img&url=https://mmbiz.qpic.cn/mmbiz_png/jOadjA1UdhVHT15I7LBEKGdYHEKq02Q4963emDeEBaeMx7YqPVgELAz8JlDNzEzKY8TicPowO5nbMgicHLcnhHQg/640?wx_fmt=png); background-repeat: no-repeat; background-size: 100%; display: inline-block;"></section></section></section><section style="margin: 0px; padding: 0px 15px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; text-align: justify; letter-spacing: 1px; font-size: 15px; line-height: 2;"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; vertical-align: inherit; text-indent: 2em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; letter-spacing: normal;">5.申报表报送成功后发现申报有误，可返回点击【更正】，申报成功未缴款时发现有误可作废申报。</span></p></section><section style="margin: 10px 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; vertical-align: middle; display: inline-block; line-height: 0;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; vertical-align: middle; background-image: url(https://www.fqlook.cn/plugin.php?id=wcn_editor:wx_img&url=https://mmbiz.qpic.cn/mmbiz_png/jOadjA1UdhVHT15I7LBEKGdYHEKq02Q4OOZzL8kqCvs6VhniaX9dZCoqa2gmhCxnXiazqBThjLeCOZgnFvkj4UAw/640?wx_fmt=png); background-repeat: no-repeat; background-size: 100%; display: inline-block;"></section></section><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; vertical-align: middle; display: inline-block; line-height: 0;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; vertical-align: middle; background-image: url(https://www.fqlook.cn/plugin.php?id=wcn_editor:wx_img&url=https://mmbiz.qpic.cn/mmbiz_png/jOadjA1UdhVHT15I7LBEKGdYHEKq02Q4OOZzL8kqCvs6VhniaX9dZCoqa2gmhCxnXiazqBThjLeCOZgnFvkj4UAw/640?wx_fmt=png); background-repeat: no-repeat; background-size: 100%; display: inline-block;"><br style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"/></section></section></section></section></section></section></section></section><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; color: rgb(34, 34, 34); font-family: -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; overflow-wrap: break-word !important;"><section style="margin: 5px 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; vertical-align: inherit; line-height: 2em;"><br style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"/></section></section><section style="margin: 5px 0px; padding: 0px; outline: 0px; max-width: 100%; color: rgb(34, 34, 34); font-family: -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255); line-height: 2em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 13px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; display: inline-block; width: 677px; vertical-align: top; background-color: rgba(254, 91, 72, 0.06); border-width: 1px; border-style: solid; border-color: rgb(192, 200, 209);"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; display: flex; flex-flow: row nowrap;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; display: inline-block; vertical-align: top; width: auto; background-color: rgb(240, 89, 72); min-width: 10%; flex: 0 0 auto; height: auto; align-self: flex-start;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; text-align: center; justify-content: center;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: rgb(255, 255, 255); font-size: 24px;"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; vertical-align: inherit; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 17px; letter-spacing: 2px;">03</span></p></section></section></section><section style="margin: 0px 0px 0px 10px; padding: 0px 15px 0px 19px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; display: inline-block; vertical-align: top; width: auto; flex: 100 100 0%; align-self: flex-start; height: auto; border-left: 1px solid rgb(192, 200, 209); border-bottom-left-radius: 0px;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: rgb(240, 89, 72); letter-spacing: 1px;"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; vertical-align: inherit; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; letter-spacing: normal; box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">自然人电子税务局(W</strong><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">EB端)——自行办理汇算清缴</strong></span><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; letter-spacing: 2px; box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"></strong></span></p></section></section></section></section><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; text-align: left; justify-content: flex-end; transform: translate3d(60px, 0px, 0px);"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; display: inline-block; vertical-align: middle; width: 90.8594px;"><section style="margin: 10px 0px 5px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; text-align: center; line-height: 0.8; font-size: 11px;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; width: 0px; display: inline-block; border-bottom: 0.8em solid rgb(192, 200, 209); border-left: 0.7em solid transparent !important; border-right: 0.7em solid transparent !important;"><section data-filtered="filtered" style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><svg viewbox="0 0 1 1" style="box-sizing:border-box;float:left;line-height:0;width:0;vertical-align:top;"></svg></section></section></section><section style="margin: 5px 0px 10px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; text-align: center; line-height: 0.8; font-size: 11px;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; width: 0px; display: inline-block; border-top: 0.8em solid rgb(192, 200, 209); border-left: 0.7em solid transparent !important; border-right: 0.7em solid transparent !important;"><section data-filtered="filtered" style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><svg viewbox="0 0 1 1" style="box-sizing:border-box;float:left;line-height:0;width:0;vertical-align:top;"></svg></section></section></section></section><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; display: inline-block; vertical-align: middle; width: 506.219px;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; color: rgb(62, 62, 62); box-sizing: border-box !important; overflow-wrap: break-word !important;"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; vertical-align: inherit; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; letter-spacing: 2px; font-size: 14px;">上下滑动查看</span></p></section></section></section><section style="margin: 0px 0px 10px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; text-align: center; transform: translate3d(0px, 0px, 0px);"><section style="margin: 0px; padding: 10px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; display: inline-block; width: 649px; height: 240px; vertical-align: top; overflow-y: auto; background-color: rgba(222, 237, 242, 0.89);"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; overflow-x: hidden;"><section style="margin: 0px; padding: 0px 15px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; text-align: left; letter-spacing: 1px; line-height: 2; font-size: 15px;"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; vertical-align: inherit; text-indent: 2em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; letter-spacing: normal; font-size: 16px;">1.个体工商户业主、独资企业投资者、合伙企业合伙人登录自然人电子税务局(WEB端)（网址：https://etax.chinatax.gov.cn），点击【我要办税】【税费申报】经营所得（B表），进入汇算清缴申报界面。</span></p></section><section style="margin: 10px 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; vertical-align: middle; display: inline-block; line-height: 0;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; vertical-align: middle; background-image: url(https://www.fqlook.cn/plugin.php?id=wcn_editor:wx_img&url=https://mmbiz.qpic.cn/mmbiz_png/jOadjA1UdhVHT15I7LBEKGdYHEKq02Q4oXSgicOy8AbmUswIMLXoTdxRx5vnJGyehibxh9m3xUwkhdzYAlUnmYwQ/640?wx_fmt=png); background-repeat: no-repeat; background-size: 100%; display: inline-block;"></section></section></section><section style="margin: 0px; padding: 0px 15px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; text-align: justify; letter-spacing: 1px; font-size: 15px; line-height: 2;"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; vertical-align: inherit; text-indent: 2em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; letter-spacing: normal; font-size: 16px;">2.申报年度选择“2021”，录入被投资单位信息。若被投资单位类型为合伙企业，则录入被投资单位统一社会信用代码后，系统会自动带出“合伙企业合伙人分配比例”信息。</span></p></section><section style="margin: 10px 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; vertical-align: middle; display: inline-block; line-height: 0;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; vertical-align: middle; background-image: url(https://www.fqlook.cn/plugin.php?id=wcn_editor:wx_img&url=https://mmbiz.qpic.cn/mmbiz_png/jOadjA1UdhVHT15I7LBEKGdYHEKq02Q4OwNmpctDsWImbGBUb74lAzicmsribgOUBLekqVsVpfGiaScLSh3TseAhw/640?wx_fmt=png); background-repeat: no-repeat; background-size: 100%; display: inline-block;"></section></section></section><section style="margin: 10px 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; vertical-align: middle; display: inline-block; line-height: 0;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; vertical-align: middle; background-image: url(https://www.fqlook.cn/plugin.php?id=wcn_editor:wx_img&url=https://mmbiz.qpic.cn/mmbiz_png/jOadjA1UdhVHT15I7LBEKGdYHEKq02Q4aetiaGgFT9f4p6LvkdncTmVI4RBC0M8E3ctA2PibzcfPV8qG00a9Dmgg/640?wx_fmt=png); background-repeat: no-repeat; background-size: 100%; display: inline-block;"></section></section></section><section style="margin: 0px; padding: 0px 15px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; text-align: justify; letter-spacing: 1px; font-size: 15px; line-height: 2;"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; vertical-align: inherit; text-indent: 2em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; letter-spacing: normal; font-size: 16px;">3.录入收入成本信息，其中带*号为必填项。</span></p></section><section style="margin: 10px 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; vertical-align: middle; display: inline-block; line-height: 0;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; vertical-align: middle; background-image: url(https://www.fqlook.cn/plugin.php?id=wcn_editor:wx_img&url=https://mmbiz.qpic.cn/mmbiz_png/jOadjA1UdhVHT15I7LBEKGdYHEKq02Q498iao11zH07uxyRo9sr1jBic37PcjbDkaaMaZ7V1rlknydZnfknu2FZQ/640?wx_fmt=png); background-repeat: no-repeat; background-size: 100%; display: inline-block;"></section></section></section><section style="margin: 0px; padding: 0px 15px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; text-align: justify; letter-spacing: 1px; font-size: 15px; line-height: 2;"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; vertical-align: inherit; text-indent: 2em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; letter-spacing: normal; font-size: 16px;">4.<span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; text-indent: 2em; box-sizing: border-box !important; overflow-wrap: break-word !important;">录入纳税调整增加/减少额，若企业没有相关纳税数据可直接点击【下一步】。</span></span></p></section><section style="margin: 10px 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; vertical-align: middle; display: inline-block; line-height: 0;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; vertical-align: middle; background-image: url(https://www.fqlook.cn/plugin.php?id=wcn_editor:wx_img&url=https://mmbiz.qpic.cn/mmbiz_png/jOadjA1UdhVHT15I7LBEKGdYHEKq02Q4o5ybKLeGfM1Pa1xWu8oMnicFq5zruguCJvDgicnwdniaibVukzIMPv3BIQ/640?wx_fmt=png); background-repeat: no-repeat; background-size: 100%; display: inline-block;"></section></section></section><section style="margin: 0px; padding: 0px 15px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; text-align: justify; letter-spacing: 1px; font-size: 15px; line-height: 2;"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; vertical-align: inherit; text-indent: 2em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; letter-spacing: normal; font-size: 16px;">5.<span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; text-indent: 2em; box-sizing: border-box !important; overflow-wrap: break-word !important;">录入其他税前减免事项。当您存在综合所得收入时，可选择在综合所得或经营所得其中一处扣除投资者减除费用6万元、专项扣除、专项附加扣除以及依法确定的其他扣除。若已在综合所得扣除，选“是”；选“否”继续填写相关扣除项目信息。</span></span></p></section><section style="margin: 10px 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; vertical-align: middle; display: inline-block; line-height: 0;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; vertical-align: middle; background-image: url(https://www.fqlook.cn/plugin.php?id=wcn_editor:wx_img&url=https://mmbiz.qpic.cn/mmbiz_png/jOadjA1UdhVHT15I7LBEKGdYHEKq02Q4XUcuwHwIHw0wuClmWnEQxFRphPKqkEXM4EeSvk6PB0iaHibNjXPLa8hg/640?wx_fmt=png); background-repeat: no-repeat; background-size: 100%; display: inline-block;"></section></section></section><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; display: inline-block; vertical-align: top; width: 306px;"><section style="margin: 10px 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; text-align: left; justify-content: flex-start;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; vertical-align: middle; display: inline-block; line-height: 0; width: 306px; height: auto;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; vertical-align: middle; width: 306px; background-image: url(https://www.fqlook.cn/plugin.php?id=wcn_editor:wx_img&url=https://mmbiz.qpic.cn/mmbiz_png/jOadjA1UdhVHT15I7LBEKGdYHEKq02Q4giaSu3Va8TVkIWuE85zYBLGSFaef80HY83xFt98CD2M1KGWThnqfXCQ/640?wx_fmt=png); background-repeat: no-repeat; background-size: 100%; display: inline-block;"></section></section></section></section><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; display: inline-block; vertical-align: top; width: 306px;"><section style="margin: 10px 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; justify-content: center;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; vertical-align: middle; display: inline-block; line-height: 0; width: 244.797px; height: auto;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; vertical-align: middle; width: 244.797px; background-image: url(https://www.fqlook.cn/plugin.php?id=wcn_editor:wx_img&url=https://mmbiz.qpic.cn/mmbiz_png/jOadjA1UdhVHT15I7LBEKGdYHEKq02Q4LRgF6RoaE6BgicAL8JAJXXgyrUsnLr4fOu9Se3WwlKg6ZBvyJguNrlw/640?wx_fmt=png); background-repeat: no-repeat; background-size: 100%; display: inline-block;"></section></section></section></section></section><section style="margin: 0px; padding: 0px 15px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; text-align: justify; letter-spacing: 1px; font-size: 15px; line-height: 2;"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; vertical-align: inherit; text-indent: 2em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; letter-spacing: normal; font-size: 16px;">6.确认申报信息后点击【提交】，可在申报成功的页面确认缴款。</span></p></section><section style="margin: 10px 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; vertical-align: middle; display: inline-block; line-height: 0;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; vertical-align: middle; background-image: url(https://www.fqlook.cn/plugin.php?id=wcn_editor:wx_img&url=https://mmbiz.qpic.cn/mmbiz_png/jOadjA1UdhVHT15I7LBEKGdYHEKq02Q4NdibfzdxzWbrs4IOxudqc7r3JaEnupfZKIzXsZjAbtpzzpnyWAVmPeQ/640?wx_fmt=png); background-repeat: no-repeat; background-size: 100%; display: inline-block;"></section></section></section><section style="margin: 10px 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; vertical-align: middle; display: inline-block; line-height: 0;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; vertical-align: middle; background-image: url(https://www.fqlook.cn/plugin.php?id=wcn_editor:wx_img&url=https://mmbiz.qpic.cn/mmbiz_png/jOadjA1UdhVHT15I7LBEKGdYHEKq02Q4icPB8f8AUZpibU9vcVKIicGr6p9mX5sLuFiapGtYaXD06DI5rKz7MIvACw/640?wx_fmt=png); background-repeat: no-repeat; background-size: 100%; display: inline-block;"></section></section></section><section style="margin: 10px 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; vertical-align: middle; display: inline-block; line-height: 0;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; vertical-align: middle; background-image: url(https://www.fqlook.cn/plugin.php?id=wcn_editor:wx_img&url=https://mmbiz.qpic.cn/mmbiz_png/jOadjA1UdhVHT15I7LBEKGdYHEKq02Q43GfsR30EoIwxDNPaMo8iaVPtNAVIoqWlbF4ibCUoSQMAsWicTzqyy0G1A/640?wx_fmt=png); background-repeat: no-repeat; background-size: 100%; display: inline-block;"></section></section></section><section style="margin: 10px 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; vertical-align: middle; display: inline-block; line-height: 0;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; vertical-align: middle; background-image: url(https://www.fqlook.cn/plugin.php?id=wcn_editor:wx_img&url=https://mmbiz.qpic.cn/mmbiz_png/jOadjA1UdhVHT15I7LBEKGdYHEKq02Q4awcJeNicRicBP1Tf3kiavTic0V8F0IOq9g0l1Z3MchCGS3wgBAVfmnM9JA/640?wx_fmt=png); background-repeat: no-repeat; background-size: 100%; display: inline-block;"><img class="rich_pages wxw-img" data-ratio="0.6666666666666666" data-type="png" data-w="1080" src="https://www.fqlook.cn/plugin.php?id=wcn_editor:wx_img&url=https://mmbiz.qpic.cn/mmbiz_png/HYqeJtq3re1yQJI5ykmlGQnibtvtgMKdziaU3hXM6h6sRvedfKHnw3SzWQfIzm95vZmQib3yDrdonDqshASQKNo4Q/640?wx_fmt=png&wxfrom=5&wx_lazy=1&wx_co=1" _width="508px" wah-hotarea="click" crossorigin="anonymous" alt="图片" data-fail="0" style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; vertical-align: middle; height: auto !important; border-width: 1px; border-style: solid; border-color: rgb(238, 237, 235); opacity: 0; background-color: rgb(238, 237, 235) !important; background-size: 22px !important; background-position: center center !important; background-repeat: no-repeat !important; width: 508px !important; visibility: visible !important;"/></section></section></section><section style="margin: 0px; padding: 0px 15px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; text-align: justify; letter-spacing: 1px; font-size: 15px; line-height: 2;"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; vertical-align: inherit; text-indent: 2em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; letter-spacing: normal; font-size: 16px;">7.申报表报送成功后发现申报有误，可返回修正。点击【我要查询】【申报查询（更正/作废申报）】【查看】。申报成功未缴款时发现有误可作废申报。</span></p></section><section style="margin: 10px 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; vertical-align: middle; display: inline-block; line-height: 0;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; vertical-align: middle; background-image: url(https://www.fqlook.cn/plugin.php?id=wcn_editor:wx_img&url=https://mmbiz.qpic.cn/mmbiz_png/jOadjA1UdhVHT15I7LBEKGdYHEKq02Q4EcuNUARiaicGfA9xm245cIpuLZENguZIcichCM2jA3w4kXSuQ3aR1icZ3w/640?wx_fmt=png); background-repeat: no-repeat; background-size: 100%; display: inline-block;"><img data-ratio="0.6666666666666666" data-type="png" data-w="962" src="https://www.fqlook.cn/plugin.php?id=wcn_editor:wx_img&url=https://mmbiz.qpic.cn/mmbiz_png/HYqeJtq3re1yQJI5ykmlGQnibtvtgMKdzVBtUnk2VUYpYhXhpvq07vELlWelC7pJuqx0sDdUeOeQIwQLWSYCuAQ/640?wx_fmt=png&wxfrom=5&wx_lazy=1&wx_co=1" _width="508px" wah-hotarea="click" class="" crossorigin="anonymous" alt="图片" data-fail="0" style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; height: auto !important; border-width: 1px; border-style: solid; border-color: rgb(238, 237, 235); vertical-align: middle; opacity: 0; background-color: rgb(238, 237, 235) !important; background-size: 22px !important; background-position: center center !important; background-repeat: no-repeat !important; width: 508px !important; visibility: visible !important;"/></section></section></section><section style="margin: 10px 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; vertical-align: middle; display: inline-block; line-height: 0;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; vertical-align: middle; background-image: url(https://www.fqlook.cn/plugin.php?id=wcn_editor:wx_img&url=https://mmbiz.qpic.cn/mmbiz_png/jOadjA1UdhVHT15I7LBEKGdYHEKq02Q4bxrmbZYG67x8wyW9sdMuHbZibPPOoy2tsVRZmzsos6NrDeLz6KRQJbw/640?wx_fmt=png); background-repeat: no-repeat; background-size: 100%; display: inline-block;"><img class="rich_pages wxw-img" data-ratio="0.6666666666666666" data-type="png" data-w="938" src="https://www.fqlook.cn/plugin.php?id=wcn_editor:wx_img&url=https://mmbiz.qpic.cn/mmbiz_png/HYqeJtq3re1yQJI5ykmlGQnibtvtgMKdzQWiaZvAlHXveFtqfraQttZNVjScicy82NlQBZ6IVurAVMXmL5MSBZoAw/640?wx_fmt=png&wxfrom=5&wx_lazy=1&wx_co=1" _width="508px" wah-hotarea="click" crossorigin="anonymous" alt="图片" data-fail="0" style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; vertical-align: middle; height: auto !important; border-width: 1px; border-style: solid; border-color: rgb(238, 237, 235); opacity: 0; background-color: rgb(238, 237, 235) !important; background-size: 22px !important; background-position: center center !important; background-repeat: no-repeat !important; width: 508px !important; visibility: visible !important;"/></section></section><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; vertical-align: middle; display: inline-block; line-height: 0;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; vertical-align: middle; background-image: url(https://www.fqlook.cn/plugin.php?id=wcn_editor:wx_img&url=https://mmbiz.qpic.cn/mmbiz_png/jOadjA1UdhVHT15I7LBEKGdYHEKq02Q4bxrmbZYG67x8wyW9sdMuHbZibPPOoy2tsVRZmzsos6NrDeLz6KRQJbw/640?wx_fmt=png); background-repeat: no-repeat; background-size: 100%; display: inline-block;"><br style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"/></section></section><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; vertical-align: middle; display: inline-block; line-height: 0;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; vertical-align: middle; background-image: url(https://www.fqlook.cn/plugin.php?id=wcn_editor:wx_img&url=https://mmbiz.qpic.cn/mmbiz_png/jOadjA1UdhVHT15I7LBEKGdYHEKq02Q4bxrmbZYG67x8wyW9sdMuHbZibPPOoy2tsVRZmzsos6NrDeLz6KRQJbw/640?wx_fmt=png); background-repeat: no-repeat; background-size: 100%; display: inline-block;"><br style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"/></section></section></section></section></section></section></section></section><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; color: rgb(34, 34, 34); font-family: -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; overflow-wrap: break-word !important;"><section style="margin: 5px 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; vertical-align: inherit; line-height: 2em;"><br style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"/></section></section><section style="margin: 5px 0px; padding: 0px; outline: 0px; max-width: 100%; color: rgb(34, 34, 34); font-family: -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255); line-height: 2em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 13px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; display: inline-block; width: 677px; vertical-align: top; background-color: rgba(254, 91, 72, 0.06); border-width: 1px; border-style: solid; border-color: rgb(192, 200, 209);"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; display: flex; flex-flow: row nowrap;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; display: inline-block; vertical-align: top; width: auto; background-color: rgb(240, 89, 72); min-width: 10%; flex: 0 0 auto; height: auto; align-self: flex-start;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; text-align: center; justify-content: center;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: rgb(255, 255, 255); font-size: 24px;"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; vertical-align: inherit; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 17px; letter-spacing: 2px;">04</span></p></section></section></section><section style="margin: 0px 0px 0px 10px; padding: 0px 15px 0px 19px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; display: inline-block; vertical-align: top; width: auto; flex: 100 100 0%; align-self: flex-start; height: auto; border-left: 1px solid rgb(192, 200, 209); border-bottom-left-radius: 0px;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: rgb(240, 89, 72); letter-spacing: 1px;"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; vertical-align: inherit; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; letter-spacing: normal; box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">自然人电子税务局(WEB端)——自行办理年度汇总申报</strong></span><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; letter-spacing: 2px; box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"></strong></span></p></section></section></section></section><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; text-align: left; justify-content: flex-end; transform: translate3d(60px, 0px, 0px);"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; display: inline-block; vertical-align: middle; width: 90.8594px;"><section style="margin: 10px 0px 5px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; text-align: center; line-height: 0.8; font-size: 11px;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; width: 0px; display: inline-block; border-bottom: 0.8em solid rgb(192, 200, 209); border-left: 0.7em solid transparent !important; border-right: 0.7em solid transparent !important;"><section data-filtered="filtered" style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><svg viewbox="0 0 1 1" style="box-sizing:border-box;float:left;line-height:0;width:0;vertical-align:top;"></svg></section></section></section><section style="margin: 5px 0px 10px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; text-align: center; line-height: 0.8; font-size: 11px;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; width: 0px; display: inline-block; border-top: 0.8em solid rgb(192, 200, 209); border-left: 0.7em solid transparent !important; border-right: 0.7em solid transparent !important;"><section data-filtered="filtered" style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><svg viewbox="0 0 1 1" style="box-sizing:border-box;float:left;line-height:0;width:0;vertical-align:top;"></svg></section></section></section></section><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; display: inline-block; vertical-align: middle; width: 506.219px;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; color: rgb(62, 62, 62); box-sizing: border-box !important; overflow-wrap: break-word !important;"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; vertical-align: inherit; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; letter-spacing: 2px; font-size: 14px;">上下滑动查看</span></p></section></section></section><section style="margin: 0px 0px 10px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; text-align: center; transform: translate3d(0px, 0px, 0px);"><section style="margin: 0px; padding: 10px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; display: inline-block; width: 649px; height: 240px; vertical-align: top; overflow-y: auto; background-color: rgba(222, 237, 242, 0.89);"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; overflow-x: hidden;"><section style="margin: 0px; padding: 0px 15px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; text-align: justify; letter-spacing: 1px; font-size: 15px; line-height: 2;"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; text-align: left; vertical-align: inherit; text-indent: 2em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; letter-spacing: normal;">1. 个体工商户业主、独资企业投资者、合伙企业合伙人登录自然人电子税务局(WEB端)（网址：</span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; text-align: left; vertical-align: inherit; text-indent: 0em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; letter-spacing: normal;">https://etax.chinatax.gov.cn），点击【我要办税】【税费申报】经营所得（C表），进入经营所得汇总纳税申报界面。</span></p></section><section style="margin: 10px 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; vertical-align: middle; display: inline-block; line-height: 0;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; vertical-align: middle; background-image: url(https://www.fqlook.cn/plugin.php?id=wcn_editor:wx_img&url=https://mmbiz.qpic.cn/mmbiz_png/jOadjA1UdhVHT15I7LBEKGdYHEKq02Q4DGxJZzll0Emgp2iccnDN6BEajDCstDEoCkcUd7ibchnaZlbE2dgOIhVQ/640?wx_fmt=png); background-repeat: no-repeat; background-size: 100%; display: inline-block;"></section></section></section><section style="margin: 0px; padding: 0px 15px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; text-align: justify; letter-spacing: 1px; font-size: 15px; line-height: 2;"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; vertical-align: inherit; text-indent: 2em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; letter-spacing: normal;">2.申报年度选择 “2021”，确认申报信息，系统将根据历史申报数据，自动归集需要调增的数据，纳税人可以修改报表的“<span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; color: rgb(215, 76, 53); box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">应调整的其他费用</strong></span>”，如需调整“<span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; letter-spacing: 2px; color: rgb(215, 76, 53); box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">可减免税额</strong></span>”，须填报附表信息。确认数据无误后点击提交，可在申报成功的页面立即缴款或查看申报记录。</span></p></section><section style="margin: 10px 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; vertical-align: middle; display: inline-block; line-height: 0;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; vertical-align: middle; background-image: url(https://www.fqlook.cn/plugin.php?id=wcn_editor:wx_img&url=https://mmbiz.qpic.cn/mmbiz_png/jOadjA1UdhVHT15I7LBEKGdYHEKq02Q4hTwtlXcohxrzgIKDvnlnoGxCMkfDFGIrhjWFmXY3gP17mQsbg1Rkhg/640?wx_fmt=png); background-repeat: no-repeat; background-size: 100%; display: inline-block;"></section></section></section><section style="margin: 10px 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; vertical-align: middle; display: inline-block; line-height: 0;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; vertical-align: middle; background-image: url(https://www.fqlook.cn/plugin.php?id=wcn_editor:wx_img&url=https://mmbiz.qpic.cn/mmbiz_png/jOadjA1UdhVHT15I7LBEKGdYHEKq02Q4ExBFSXILSxMz0zDZmwSDDBx06PfVMaGjlItb7lOgK5FZ0wDa7DvA2w/640?wx_fmt=png); background-repeat: no-repeat; background-size: 100%; display: inline-block;"></section></section><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; vertical-align: middle; display: inline-block; line-height: 0;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; vertical-align: middle; background-image: url(https://www.fqlook.cn/plugin.php?id=wcn_editor:wx_img&url=https://mmbiz.qpic.cn/mmbiz_png/jOadjA1UdhVHT15I7LBEKGdYHEKq02Q4ExBFSXILSxMz0zDZmwSDDBx06PfVMaGjlItb7lOgK5FZ0wDa7DvA2w/640?wx_fmt=png); background-repeat: no-repeat; background-size: 100%; display: inline-block;"><br style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"/></section></section><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; vertical-align: middle; display: inline-block; line-height: 0;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; vertical-align: middle; background-image: url(https://www.fqlook.cn/plugin.php?id=wcn_editor:wx_img&url=https://mmbiz.qpic.cn/mmbiz_png/jOadjA1UdhVHT15I7LBEKGdYHEKq02Q4ExBFSXILSxMz0zDZmwSDDBx06PfVMaGjlItb7lOgK5FZ0wDa7DvA2w/640?wx_fmt=png); background-repeat: no-repeat; background-size: 100%; display: inline-block;"><br style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"/></section></section></section></section></section></section></section></section><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; color: rgb(34, 34, 34); font-family: -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; overflow-wrap: break-word !important;"><section style="margin: 5px 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; vertical-align: inherit; line-height: 2em;"><br style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"/></section></section><section style="margin: 5px 0px; padding: 0px; outline: 0px; max-width: 100%; color: rgb(34, 34, 34); font-family: -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255); line-height: 2em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 13px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; display: inline-block; width: 677px; vertical-align: top; background-color: rgba(254, 91, 72, 0.06); border-width: 1px; border-style: solid; border-color: rgb(192, 200, 209);"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; display: flex; flex-flow: row nowrap;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; display: inline-block; vertical-align: top; width: auto; background-color: rgb(240, 89, 72); min-width: 10%; flex: 0 0 auto; height: auto; align-self: flex-start;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; text-align: center; justify-content: center;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: rgb(255, 255, 255); font-size: 24px;"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; vertical-align: inherit; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 17px; letter-spacing: 2px;">05</span></p></section></section></section><section style="margin: 0px 0px 0px 10px; padding: 0px 15px 0px 19px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; display: inline-block; vertical-align: top; width: auto; flex: 100 100 0%; align-self: flex-start; height: auto; border-left: 1px solid rgb(192, 200, 209); border-bottom-left-radius: 0px;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: rgb(240, 89, 72); letter-spacing: 1px;"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; vertical-align: inherit; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; letter-spacing: normal; box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">办税服务厅——自行办理汇算清缴、年度汇总申报</strong></span><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; letter-spacing: 2px; box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"></strong></span></p></section></section></section></section><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; text-align: left; justify-content: flex-end; transform: translate3d(60px, 0px, 0px);"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; display: inline-block; vertical-align: middle; width: 90.8594px;"><section style="margin: 10px 0px 5px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; text-align: center; line-height: 0.8; font-size: 11px;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; width: 0px; display: inline-block; border-bottom: 0.8em solid rgb(192, 200, 209); border-left: 0.7em solid transparent !important; border-right: 0.7em solid transparent !important;"><section data-filtered="filtered" style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><svg viewbox="0 0 1 1" style="box-sizing:border-box;float:left;line-height:0;width:0;vertical-align:top;"></svg></section></section></section><section style="margin: 5px 0px 10px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; text-align: center; line-height: 0.8; font-size: 11px;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; width: 0px; display: inline-block; border-top: 0.8em solid rgb(192, 200, 209); border-left: 0.7em solid transparent !important; border-right: 0.7em solid transparent !important;"><section data-filtered="filtered" style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><svg viewbox="0 0 1 1" style="box-sizing:border-box;float:left;line-height:0;width:0;vertical-align:top;"></svg></section></section></section></section><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; display: inline-block; vertical-align: middle; width: 506.219px;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; color: rgb(62, 62, 62); box-sizing: border-box !important; overflow-wrap: break-word !important;"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; vertical-align: inherit; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; letter-spacing: 2px; font-size: 14px;">上下滑动查看</span></p></section></section></section><section style="margin: 0px 0px 10px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; text-align: center; transform: translate3d(0px, 0px, 0px);"><section style="margin: 0px; padding: 10px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; display: inline-block; width: 649px; height: 240px; vertical-align: top; overflow-y: auto; background-color: rgba(222, 237, 242, 0.89);"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; overflow-x: hidden;"><section style="margin: 0px; padding: 0px 15px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; text-align: justify; letter-spacing: 1px; font-size: 15px; line-height: 2;"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; vertical-align: inherit; text-indent: 0em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; letter-spacing: normal;"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">（一）申报资料及办税地点</strong></span></p></section><section style="margin: 10px 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; vertical-align: middle; display: inline-block; line-height: 0;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; vertical-align: middle; background-image: url(https://www.fqlook.cn/plugin.php?id=wcn_editor:wx_img&url=https://mmbiz.qpic.cn/mmbiz_png/jOadjA1UdhVHT15I7LBEKGdYHEKq02Q4jxTrFML6SbqbiclayUPMiajjZjwVWh2zVfzpRk8ic52COhpibaPIahiczpw/640?wx_fmt=png); background-repeat: no-repeat; background-size: 100%; display: inline-block;"></section></section></section><section style="margin: 0px; padding: 0px 15px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; text-align: justify; letter-spacing: 1px; font-size: 15px; line-height: 2;"><p style="margin-top: 0px; margin-bottom: 1px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; vertical-align: inherit; text-indent: 0em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; letter-spacing: normal;"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">（二）办税服务厅预约办税</strong></span></p><p style="margin-top: 0px; margin-bottom: 1px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; vertical-align: inherit; text-indent: 2em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; letter-spacing: normal;">请提前通过当地税务局官方微信或小程序进行预约办税，并根据您的需求，选择预约类型、预约大厅、预约时间即可<span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; letter-spacing: 2px; text-indent: 2em; box-sizing: border-box !important; overflow-wrap: break-word !important;">。</span></span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; vertical-align: inherit; text-indent: 2em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><br style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"/></p></section></section></section></section></section></section><section powered-by="xiumi.us" style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; color: rgb(34, 34, 34); font-family: -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; overflow-wrap: break-word !important;"><section powered-by="xiumi.us" style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><section powered-by="xiumi.us" style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><section style="margin: 5px 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; line-height: 2em;"><br style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"/></section><section style="margin: 5px 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; text-align: center; line-height: 2em;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; letter-spacing: normal; font-family: Helvetica Neue, Helvetica, Hiragino Sans GB, Microsoft YaHei, Arial, sans-serif; box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; color: rgb(217, 33, 66); box-sizing: border-box !important; overflow-wrap: break-word !important;">再次提醒</span></strong></span></section><section style="margin: 5px 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; text-align: center; line-height: 2em;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; letter-spacing: normal; font-family: Helvetica Neue, Helvetica, Hiragino Sans GB, Microsoft YaHei, Arial, sans-serif; box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; color: rgb(217, 33, 66); box-sizing: border-box !important; overflow-wrap: break-word !important;">个人所得税经营所得汇算清缴</span></strong></span></section><section style="margin: 5px 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; text-align: center; line-height: 2em;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; letter-spacing: normal; font-family: Helvetica Neue, Helvetica, Hiragino Sans GB, Microsoft YaHei, Arial, sans-serif; box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; color: rgb(217, 33, 66); box-sizing: border-box !important; overflow-wrap: break-word !important;">3月31日结束</span></strong></span></section><section style="margin: 5px 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; text-align: center; line-height: 2em;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; letter-spacing: normal; font-family: Helvetica Neue, Helvetica, Hiragino Sans GB, Microsoft YaHei, Arial, sans-serif; box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; color: rgb(217, 33, 66); box-sizing: border-box !important; overflow-wrap: break-word !important;">还没有办理的纳税人</span></strong></span></section><section style="margin: 5px 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; text-align: center; line-height: 2em;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; letter-spacing: normal; font-family: Helvetica Neue, Helvetica, Hiragino Sans GB, Microsoft YaHei, Arial, sans-serif; box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; color: rgb(217, 33, 66); box-sizing: border-box !important; overflow-wrap: break-word !important;">请您合理安排时间办理哦~</span></strong></span></section><h2 placeholder="请输入标题" data-css="border-left-color: rgb(249, 7, 7);border-left-style: solid;border-left-width: 5px;color: rgb(102, 102, 102);font-size: 16px;line-height: 32px;margin-bottom: 10px;margin-top: 10px;padding: 5px 10px" style="margin: 0px; padding: 0px; outline: 0px; font-weight: 400; font-size: 16px; max-width: 100%; letter-spacing: 0.544px; box-sizing: border-box !important; overflow-wrap: break-word !important;"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; letter-spacing: 0.544px; font-size: 17px; color: rgb(51, 51, 51); text-align: right; line-height: 25.6px; visibility: visible; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: rgb(178, 178, 178); font-size: 14px; visibility: visible;"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; visibility: visible;">来源：海峡都市报</strong></span></p></h2></section></section></section></section></section><p></p><p><br/></p><link rel="stylesheet" href="//www.fqlook.cn/source/plugin/wcn_editor/public/wcn_editor_fit.css?v134_T96" id="wcn_editor_css"/> 取之于民用之于民 我还都没缴过个人所得税啊{:5_245:}{:5_245:}{:5_245:}
页:
[1]