[{"gicategorycode":"","giinfoid":"274173","giindentifier":"cxs026-/2023-0919003","giuuid":"99A44B633F994C06998FD82ED37F65C6","gititle":"登记为增值税一般纳税人的个体工商户,在完成经营者变更后,一般纳税人资格是否可以延续?","subcatcode":"","gitcatcode":"","giccatcode":"","gipubcodes":"楚雄市税务局","gidate":"2023-09-19 15:08:10","gidocno":"","gisubterm":"","gipubcode":"cxsshuiwuj","summary":"个体工商户经营者变更后,个体工商户的增值税一般纳税人资格予以延续,税控设备在完成数据同步后可继续使用。"},{"gicategorycode":"","giinfoid":"274171","giindentifier":"cxs026-/2023-0919002","giuuid":"EA57984821B040FD82667E08EF8B1859","gititle":"定期定额个体工商户变更经营者后原定额是否可以沿用?","subcatcode":"","gitcatcode":"","giccatcode":"","gipubcodes":"楚雄市税务局、","gidate":"2023-09-19 15:07:27","gidocno":"","gisubterm":"","gipubcode":"cxsshuiwuj","summary":"对于定期定额征收的个体工商户,原经营者应当在变更之前,按照定期定额个体工商户注销规定清税。经营者变更之后,定期定额予以保留。新经营者应缴税款从原经营者清税的次日起延续。如果原经营者清税时点在税款属期当中,未缴纳整个属期税款,新经营者在税款属期结束后,通过更正申报方式补充申报缴纳当期税款。如果原经营者清税时点在税款属期最后一日,已完整缴纳整个属期税款,新经营者自下一个税款属期开始正常申报纳税。"},{"gicategorycode":"","giinfoid":"274168","giindentifier":"cxs026-/2023-0919001","giuuid":"13331597D38D44859278C84BAC66A4A6","gititle":"个体工商户变更经营者是先到税务部门办理变更还是先到市场监管部门办理变更?","subcatcode":"","gitcatcode":"","giccatcode":"","gipubcodes":"楚雄市税务局、","gidate":"2023-09-19 15:05:52","gidocno":"","gisubterm":"","gipubcode":"cxsshuiwuj","summary":"根据《促进个体工商户发展条例》(中华人民共和国国务院令第755号》、《市场监管总局办公厅关于做好个体工商户经营者变更登记工作的通知(市监注发〔2022〕102号)》规定,经营者应当依法办结个体工商户涉税事项后,再申请个体工商户经营者变更登记。市场监管部门接受申请人提交的纸质《清税证明》,具备数据共享条件的,通过数据共享的方式获取其税务事项结清情况的信息。经营者变更后,及时将相关登记注册信息推送至税务部门。"},{"gicategorycode":"","giinfoid":"274169","giindentifier":"cxs026-/2023-0918001","giuuid":"D09C995805AC4BC591363EE14DB7143F","gititle":"个体工商户变更经营者有哪几种办理方式?","subcatcode":"","gitcatcode":"","giccatcode":"","gipubcodes":"楚雄市税务局、","gidate":"2023-09-18 15:06:20","gidocno":"","gisubterm":"","gipubcode":"cxsshuiwuj","summary":"根据《市场监管总局办公厅关于做好个体工商户经营者变更登记工作的通知(市监注发〔2022〕102号)》规定,个体工商户申请变更经营者的,申请人可以向登记机关申请办理经营者变更登记,也可以按照《市场主体登记管理条例实施细则》第三十八条的规定,通过“先注销、再设立”的方式实现经营者变更。个体工商户变更经营者之前,应当结清依法应缴纳的税款。"},{"gicategorycode":"","giinfoid":"273520","giindentifier":"cxs026-/2023-0915001","giuuid":"DD1BCF1609054F458AB3204AA050266F","gititle":"个体工商户今年已就经营所得预缴税款的,还能享受优惠政策吗?","subcatcode":"","gitcatcode":"","giccatcode":"","gipubcodes":"楚雄市税务局、","gidate":"2023-09-15 16:12:50","gidocno":"","gisubterm":"","gipubcode":"cxsshuiwuj","summary":"为最大程度释放减税红利,个体工商户今年前几个月已就经营所得预缴税款的,也能享受税收优惠。具体办法是,按12号公告应减征的税款,在《公告》发布前已缴纳的,可申请退税;也可自动抵减以后月份的税款,当年抵减不完的在汇算清缴时办理退税;12号公告发布之日前已办理注销的,不再追溯享受。"},{"gicategorycode":"","giinfoid":"273527","giindentifier":"cxs026-/2023-0915002","giuuid":"2E2EBEABA5FC4DB88CBF72C1823B8B24","gititle":"今年以来,个人所得税已经填报享受“一老一小”扣除的,如何按照提高后的标准享受扣除?","subcatcode":"","gitcatcode":"","giccatcode":"","gipubcodes":"楚雄市税务局、","gidate":"2023-09-11 16:27:56","gidocno":"","gisubterm":"","gipubcode":"cxsshuiwuj","summary":"今年以来,纳税人已经按照原标准填报享受2023年度3岁以下婴幼儿照护、子女教育、赡养老人专项附加扣除的,自9月份起,信息系统将自动按照提高后的专项附加扣除标准计算应缴纳的个人所得税,此前多缴的税款可以自动抵减本年度后续月份应纳税款,抵减不完的,可以在办理2023年度综合所得汇算清缴时继续享受。"}]