问题已解决
老师,我们公司部分临工是走灵活用工平台,支付的薪酬,这部分个人薪酬也会并入综合所得进行汇算清缴吗?
![](https://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
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![](https://pic1.acc5.cn/009/05/69/51_avatar_middle.jpg?t=1714043937)
你好!灵活用工的,一般是核定征收
2023 06/27 08:56
![](https://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84785035 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2023 06/27 08:58
我知道,我想问的是,次年汇算需要并入吗?
![](https://pic1.acc5.cn/009/05/69/51_avatar_middle.jpg?t=1714043937)
宋生老师 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2023 06/27 08:58
你好!不需要的了。不并入
![](https://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84785035 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2023 06/27 08:59
为什么不并入呢?
![](https://pic1.acc5.cn/009/05/69/51_avatar_middle.jpg?t=1714043937)
宋生老师 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2023 06/27 09:00
你好!因为核定征收是按生产经营所得计算个税
![](https://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84785035 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2023 06/27 09:02
那并入经营所得汇算吗?
![](https://pic1.acc5.cn/009/05/69/51_avatar_middle.jpg?t=1714043937)
宋生老师 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2023 06/27 09:03
你好!是的,可以这样理解
![](https://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84785035 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2023 06/27 09:05
那不是也要汇算吗?
![](https://pic1.acc5.cn/009/05/69/51_avatar_middle.jpg?t=1714043937)
宋生老师 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2023 06/27 09:09
你好,因为它是核定的,基本上不用,就算是要的话,也只是填个收入就可以了。
![](https://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84785035 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2023 06/27 09:32
这块不是很懂
![](https://pic1.acc5.cn/009/05/69/51_avatar_middle.jpg?t=1714043937)
宋生老师 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2023 06/27 09:35
你好,核定的对个人一般不用做汇算