Recordkeeping 记录保存

October 20, 2018 2 Comments

保持完整有序的记录让您在准备报税表时更容易，同时如果您的报税表被挑出进行查税，或者收到国税局通知时帮助您提供答案。

grey laptop computer

您必须保存如收据，兑现后的支票，以及支持证明您的收入或扣抵项目的其他文件，或报税表上出现的优惠等，以作为依国内税收法典条款报税的依据，保存期限通常是到法定效期届满时。对于征收您的欠税款，这个期间通常是申报日起的三年内。若于截止日期前申报的报税表将视为在截止日申报。

当您申报诈欺的税表或未报税时，可无期限征收税款。如果您未申报该申报的收入，并且该漏报的金额是报税表上总收入的25%以上，可查税的时间变为报税当日起的6年。

申请扣抵或退税，申请期限一般是从您的原始申报日期（或报税截止日期，如果您的申报日期在其之前）起的三年，或从缴交该税金日起的两年内，以较迟日期者为准。申报坏帐或报废证券损失，损失申报的期限为该年度税表截止日期起的七年内为之。

close up photo of a stethoscope

您应保留您自己和家人的医疗保险记录，包括雇主提供的保险记录或支付的保费的记录以及私人保险类型的记录，以便证明您和家人已投保并且持续投保了所要求的最基本的保险。如果您申报保费税收抵免，将需要提供您透过医疗保险市集获得的任何预先抵免付款、您支付的保费以及您从保险公司获得的保险类型的资讯。如果您或您的任何家人豁免缴纳最基本保险的保费，您应保留从该保险市集获得的豁免证书或任何其他文件来支持您的豁免申报。

如果您僱有员工，您必须保持所有的雇员税务记录从缴税截止日或完税日起为期至少4年，以较迟者为准。详情请参阅15号刊物 (通知E)【雇主税务指南】(Publication 15 (Circular E), Employer’s Tax Guide)。

国税局并没有规定生意人必须使用的记帐方式。但是，您使用的方式必须能够清楚及准确地反映出您的总收入和支出。详实证明收入及开支的明细。583号刊物【开办企业和保存记录】(Publication 583, Starting a Business and Keeping Records)，以及463号刊物【旅行、应酬、礼品和车辆开支】(Publication 463. Travel, Entertainment, Gift, and Car Expenses)为纳税人业务支出所需要的文件提供了更多的资讯。此外，更多资讯请见我们的保存记录页。17号刊物【您的联邦所得税－个人用】(Publication 17, Your Federal Income Tax for Individuals), 提供更多有关个人记录保存规定的资讯。

2 thoughts on “Recordkeeping 记录保存”

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