1. Does accountant need to verify the information of special additional deduction of personal income tax provided by employees before handling deduction?
根据《关于印发个人所得税专项附加扣除暂行办法的通知》的规定：第二十五条纳税人对所提交信息的真实性、准确性、完整性负责。所以作为扣缴单位的财务人员，不需要逐项进行核实。如果有员工填报信息不完整的情形，那么可以补正或重新填写。扣缴义务人发现纳税人提供的信息与实际情况不符，可以要求纳税人修改。纳税人拒绝修改的，扣缴义务人应当向主管税务机关报告，税务机关应当及时处理。
According to the notice on printing and distributing the Interim Measures for special additional deduction of individual income tax, Article 25 taxpayers shall be responsible for the authenticity, accuracy and completeness of the information submitted. Therefore, the financial personnel of the withholding unit do not need to verify item by item. If the information filled in by the employee is incomplete, it can be corrected or filled in again. If the withholding agent finds that the information provided by the taxpayer is inconsistent with the actual situation, it may ask the taxpayer to modify it. If a taxpayer refuses to amend, the withholding agent shall report to the competent tax authority, which shall deal with it in a timely manner.
2、会计核算的主要内容有哪些?
2. What are the main contents of accounting?
各单位发生的下列事项，应当及时办理会计手续、进行会计核算：(一)款项和有价证券的收付;(二)财物的收发、增减和使用;(三)债权债务的发生和结算;(四)资本、基金的增减;(五)收入、支出、费用、成本的计算;(六)财务成果的计算和处理;(七)其他需要办理会计手续、进行会计核算的事项。
All units shall timely go through accounting procedures and conduct accounting for the following events: (1) receipt and payment of funds and securities; (2) receipt and delivery, increase and decrease and use of property; (3) occurrence and settlement of creditor's rights and debts; (4) increase and decrease of capital and fund; (5) calculation of income, expenditure, expense and cost; (6) calculation and treatment of financial results; and; （7） Other matters that need to go through accounting procedures and conduct accounting.
3、实行定期定额缴纳税款的纳税人，可以实行哪些申报方式?
3. What reporting methods can taxpayers who pay tax in fixed amount on a regular basis?
实行定期定额缴纳税款的纳税人，可以实行简易申报、简并征期等申报纳税方式。纳税人、扣缴义务人因不可抗力，不能按期办理纳税申报或者报送代扣代缴、代收代缴税款报告表的，可以延期办理;但是，应当在不可抗力情形后立即向税务机关报告。税务机关应当查明事实，予以核准。
Taxpayers who pay tax in fixed amount on a regular basis may apply the methods of simple declaration and simplified collection period. If a taxpayer or withholding agent is unable to file a tax return or submit a report on tax withheld and remitted or collected and remitted on time due to force majeure, it may be postponed; however, it shall report to the tax authorities immediately after the force majeure situation is eliminated. The tax authorities shall find out the facts and approve them.
4、一般纳税人购进货物取得增值税专用发票，但发票联发生丢失，只有抵扣联，应当怎么处理?
4. General taxpayers purchase goods to obtain a special VAT invoice, but the invoice sheet is lost, only the deduction form, how to deal with it?
根据《税务总局关于简化增值税发票领用和使用程序有关问题的公告》第三条第三款规定，一般纳税人丢失已开具专用发票的发票联，可将专用发票抵扣联作为记账凭证，专用发票抵扣联复印件留存备查。
According to the provisions of Article 3 (3) of the announcement of the State Administration of Taxation on simplifying the procedures for collecting and using VAT invoices, if a general taxpayer loses the invoice form of a special invoice that has been issued, he / she can use the deduction form of the special invoice as the bookkeeping voucher, and the copy of the deduction sheet of the special invoice shall be kept for future reference.
5、小规模纳税人享受免税的销售额怎么计算?
5. How to calculate the tax-free sales of small-scale taxpayers?
2019年1月1日起，纳税人以所有增值税应税销售行为(包括销售货物、劳务、服务、无形资产和不动产)合并计算销售额，判断是否达到免税标准。小规模纳税人的合计月(季)销售额未超过免税标准的，其包含销售不动产在内的所有销售额均可享受免税政策。小规模纳税人的合计月(季)销售额超过免税标准的，其销售不动产取得的销售额不能享受免税政策。但在扣除本期发生的销售不动产的销售额后未超过免税标准的，其销售货物、劳务、服务、无形资产取得的销售额，可享受免税政策。
From January 1, 2019, taxpayers shall calculate the sales volume based on all VAT taxable sales activities (including sales of goods, services, services, intangible assets and real estate) to determine whether they meet the tax-free standard. If the total monthly (quarterly) sales volume of small-scale taxpayers does not exceed the tax-free standard, all sales including sales of real estate can enjoy the tax-free policy. If the total monthly (quarterly) sales volume of small-scale taxpayers exceeds the tax-free standard, the sales amount obtained by selling real estate shall not enjoy the tax exemption policy. However, if the sales amount of real estate sales in the current period does not exceed the tax-free standard, the sales of goods, services, services and intangible assets may enjoy the tax exemption policy.
6、一般纳税人应交税费下，增值税设置哪些明细科目?
6. General taxpayer should pay tax under, what kind of detailed account does value added tax set?
根据《增值税会计处理规定》的规定：增值税一般纳税人应当在“应交税费”科目下设置“应交增值税”、“未交增值税”、“预交增值税”、“待抵扣进项税额”、“待认证进项税额”、“待转销项税额”、“增值税留抵税额”、“简易计税”、“转让金融商品应交增值税”、“代扣代交增值税”等明细科目。
According to the regulations on accounting treatment of value added tax, general VAT taxpayers should set up "VAT payable", "VAT not paid", "VAT prepaid", "input tax to be deducted", "input tax to be certified", "output tax to be transferred", "VAT retained", "simple tax", "transfer of financial goods" under the "tax payable" subject Detailed items such as VAT payable, VAT withheld and paid on behalf of others.
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