现在为您解答! 可申请退税的情形 欢迎扫描下方二维码关注： (1) 在依法办理土地、房屋权属登记 前，权属转移合同、权属转移合同性质凭 证不生效、无效、被撤销或者被解除的, 纳税人可以向税务机关申请退还已缴纳的 税款,税务机关应当依法办理。 (2) 纳税人缴纳契税后发生下列情形, 可依照有关法律法规申请退税: (1) 因人民法院判决或者仲裁委 员会裁决导致土地、房屋权属转移行为 无效、被撤销或者被解除,且土地、房 屋权属变更至原权利人的; (2) 在出让土地使用权交付时, 因容积率调整或实际交付面积小于合同 约定面积需退还土地出让价款的; (3) 在新建商品房交付时,因实 际交付面积小于合同约定面积需返还房 价款的。 资料准备 纳税人依照《中华人民共和国契税 法》以及《财政部 税务总局关于贯彻实 施契税法若干事项执行口径的公告》（财 政部 税务总局公告2021年第23号) 规定 向税务机关申请退还已缴纳契税的,应提 供纳税人身份证件,完税凭证复印件,并 根据不同情形提交相关资料: (一) 在依法办理土地、房屋权属登 记前，权属转移合同或合同性质凭证不生 效、无效、被撤销或者被解除的,提交合 同或合同性质凭证不 ...

欢迎扫描下方二维码关注 ： 图片 近期，我们留意到部分灵活就业人员在社保参保登记、缴费操作等环节存在疑问。为帮助缴费人更高效便捷完成社保缴费事 宜，我们现将高频问题汇总整理，推出集中解答，供大家参考。 图片 灵活就业人员缴纳社保费（含医保和养老）需办理参保登记吗？ 需要，缴费人需先办理灵活就业人员参保登记才可缴费，否则系统会提示"缴费人没有灵活就业人员参保登记，请确认后再行办 理"。 如刚在人社、医保部门完成参保登记，可能存在延时，建议10分钟之后再试。 温馨提示 1 灵活就业人员缴纳社保费时，为什么显示养老保险，没有医疗保险？ 已办理参保登记的灵活就业人员，可以通过电子税务局APP、微信、支付宝等渠道按险种直接进行网上缴费。 进入电子税务局APP首页→"点击进入社保费"→"灵活正缴当月以后"。 进入"灵活就业人员正常缴费（当年当月及以后）"→选择办理对象为"本人"或"他人"，输入姓名、身份证件类型、身份证件号 码后点击下一步。 页面跳转到【参保信息选择】页面，系统展示缴费人的参保信息，分别选择"企业职工基本养老保险费"或者"基本医疗保险 费"（养老保险和医疗保险无法一次全部勾选完成缴费，需分两次缴款），点击 ...

Group 1 - The article discusses the recognition of corporate income tax revenue, outlining specific conditions under which revenue should be recognized when selling goods [4] - It specifies that revenue recognition occurs when a sales contract is signed, and the major risks and rewards of ownership have been transferred to the buyer [4] - The article details various sales methods and their corresponding revenue recognition timing, such as confirming revenue upon completion of collection procedures for collection on delivery sales [4] Group 2 - The article explains that rental income should be recognized based on the date the lessee is obligated to pay rent as per the contract [4] - It mentions that if a lease spans multiple years and rent is paid in advance, the landlord can recognize the income evenly over the lease term [4] - Interest income is recognized based on the date the debtor is obligated to pay interest according to the contract [5] Group 3 - The article outlines that for service transactions, revenue should be recognized using the percentage of completion method when the outcome can be reliably estimated [6] - It lists the conditions for reliable estimation, including the ability to measure revenue and determine the progress of completion [6] - Various methods for determining the progress of completion are provided, such as measuring completed work or the proportion of costs incurred [6] Group 4 - The article states that donation income should be recognized on the date the donated assets are received [6] - It discusses the tax-deductible costs and expenses for corporate income tax, allowing for temporary accounting based on the book amount if effective vouchers are not available [6] - It mentions that companies can make special declarations to recover previously unclaimed deductible expenses within a five-year limit [6]

Group 1 - The article outlines the steps for individuals to file their income tax returns through the Natural Person Electronic Tax Bureau, emphasizing the importance of accurate data entry and submission [2][3][4][6] - It details the process of collecting and submitting taxpayer information, including income totals, costs, and tax adjustments, which are crucial for the annual tax return [2][5][6] - The article highlights the necessity of confirming the accuracy of tax information before submission and provides guidance on how to check the status of the tax return after submission [3][4] Group 2 - The article introduces the 7th announcement from the tax authority, effective from September 1, 2025, which allows eligible VAT taxpayers to apply for refunds of end-of-period tax credits [16][18] - It specifies the conditions under which taxpayers can apply for tax refunds, including credit rating requirements and previous compliance history [18][19] - The article outlines the calculation methods for determining the refundable amounts based on the increase in end-of-period tax credits over specified periods [24][30]

欢迎扫描下方二维码关注： 温馨提醒 1.新年度信用评价启动后,2024年度评价 结果将归档，无法再申请复评和修复，请勿错 过窗口期，让信用留"遗憾" | 2.2024年度"直接判D"指标符合条件未 修复，2025年度信用评价将"保留D级"；同 时,由D级经营主体的法定代表人、代表负责 人等新注册登记或变更成为法定代表人、负责 人的经营主体会"关联判D"。 操作路径 登录电子税务局 → 【我要办税】-【纳税 缴费信用】-【纳税缴费信用管理】 → 选择年 度"2024年"，查询2024年度信用评价结果。 若有异议或符合修复条件，可点击【申请 调整】,发起复评或修复申请。申请后可在 【办税进度及结果信息查询】查看办理进度。 2025年失信行为纠正 ○ C 查询2025年度纳税缴费信用预评扣分情 况，对未申报、未缴款、未报备等失信行为， 请务必于2026年2月底前进行补申报、补缴 款、补报备等纠正。 温馨提醒 1.若您纠正失信行为，在开展新年度信用 评价时，无需申请，系统将按修复标准自动修 复已纠正的扣分指标，对提升2025年度信用 级别有帮助! 2.重点关注新增或重大影响指标: ①关注企业职工基本养老、工伤、失业、 ...

欢迎扫描下方二维码关注： 供稿：舟山市普陀区局 作者：缪佳翰 王曦瑶 来源浙江税务 欢迎扫描下方二维码关注： 温馨提醒：蓝色柳林财税室为非官方平台，是由编者以学习笔记形式建立的平台，所有笔记写作记录的文章及转发的法律法规仅供读者学习 参考之用，并非实际办税费的标准，欢迎交流学习，共同分享学习经验成果。文章版权归原作者所有，如有不妥，请联系删除。 从事《国民经济行业分类》中的以上4个行 业业务相应发生的增值税销售额占其全部增值 税销售额的比重超过50%的纳税人。销售额比 重根据纳税人申请退税前连续12个月的销售额 排、1000人、10 总局公告2025年第7号,以下简称7号公告）, 于2025年9月1日起施行。公告明确自2025年 9月增值税纳税申报期起，符合条件的增值税 般纳税人(以下简称纳税人)可以按照以下规 定向主管税务机关申请退还期末留抵税额。 起来看看政策适用主体及要点内容吧~ 适用条件 适用7号公告政策的纳税人需同时符合以下 条件: 1.纳税缴费信用级别为A级或者B级。 2.申请退税前36个月未发生骗取留抵退税、 骗取出口退税或者虚开增值税专用发票情形。 3.申请退税前36个月未因偷税被税务机关 处 ...

Revenue Recognition for Various Services - Revenue from installation fees should be recognized based on the completion progress of the installation work, as it is a condition attached to the sale of goods [1] - Revenue from advertising media charges should be recognized when the advertisement or commercial activity is presented to the public, with production costs recognized based on the completion progress of the advertisement [1] - Revenue from software fees for custom development should be recognized according to the completion progress of the software development [1] - Service fees that are distinguishable and included in the sale price of goods should be recognized over the period in which the service is provided [1] - Revenue from artistic performances, banquets, and other special events should be recognized when the relevant activities occur, with pre-collected fees allocated reasonably to each activity [1] Membership Fees - Membership fees for obtaining membership only allow access to membership status, with all other services or goods charged separately, should be recognized as revenue upon receipt of the membership fee [2] - If members receive various services or goods during the membership period without additional fees or at discounted prices, the membership fee should be recognized as revenue over the entire benefit period [2] Royalties and Service Fees - Royalties for providing equipment and other tangible assets should be recognized upon delivery or transfer of ownership of the assets; royalties for initial and subsequent services should be recognized when the services are provided [3] - Long-term service fees collected for repeated services should be recognized when the relevant service activities occur [4] Policy Basis - According to the notice from the National Taxation Administration, enterprises should use the percentage of completion method to recognize service income when the results of service transactions can be reliably estimated [6] - Reliable estimation of service transaction results requires that the amount of income can be reliably measured, the completion progress can be reliably determined, and the costs incurred and to be incurred can be reliably accounted for [6] - Methods for determining the completion progress of service provision include measuring completed work, the proportion of services provided to total services, and the proportion of costs incurred to total costs [7] - The total amount of service income should be determined based on the contract or agreement price, and the current period's service income should be recognized accordingly [7]

01 存在房产税但城镇土地使用税未申报 常见错误： 可能是房产税已申报，但城镇土地使用税未申报；也可能是税源信息采集时，房产税与城镇土地使用税所对应的不 动产单元号栏次填写不一致，导致触发疑点。 比对规则： 所属期申报房产税的税源信息中"不动产单元号"栏次与所属期申报城镇土地使用税的税源信息中"不动产单元号"栏 次进行比对。 欢迎扫描下方二维码关注： 核对所属期房产税、城镇土地使用税是否申报。若未申报，及时进行补申报。 自查要点： 若自查核对已申报，进一步检查房产税与城镇土地使用税税源信息采集中"不动产单元号"栏次是否填写，确保税源信息维护完 整一致。 进入【财产和行为税税源采集及合并申报】模块，点击【填表式申报】。 点击左侧【城镇土地使用税、房产税税源明细表】。 选择【城镇土地使用税税源信息】或【房产税税源信息】后，点击【基本信息】。 核对 "权属证书类型" "产权证书类型" "不动产单元号"栏次信息。 温馨提示： 2 016年前房产证与土地证两证都未标明不动产单元号，2 016年两证合并为不动产权证，证书标明不动产单元号。 若证书无不动产单元号，则房产税税源信息"产权证书类型"选择"其他"，城镇土地使用税 ...

Core Viewpoint - The article provides a detailed guide on the operational process for the social insurance fee management client, specifically focusing on the annual wage declaration for social insurance contributions. Group 1: Operational Process - After logging into the social insurance fee management client, users should navigate to "Payment Wage Declaration - Annual Payment Wage Declaration" to access the declaration interface [1]. - There are three methods available for adding employees and their corresponding payment wages for declaration [2]. - The first method is "Add - Single Entry," which allows users to input employee information and payment wages one by one [3]. - The second method is "Add - External File Import," which enables users to batch import employee information and payment wages using a template file [5]. - The third method is "Add - Batch Add Employees," which allows users to add employees based on specific criteria before entering their payment wages [6]. - Once the wage declaration is completed, users should select "Full Submission Declaration" to obtain the wage declaration results [10]. Group 2: System Notifications - The system will provide prompts if the declared payment wages are at the upper or lower limits of the base or if there are significant fluctuations compared to the previous year's payment wages [10]. - Employers can continue to confirm the declaration only after verifying that the declared wages are accurate [10]. Group 3: Related Content - The article references additional resources such as the 2026 annual payment wage declaration guidelines and FAQs related to the declaration process [11]. - It also mentions the importance of following the guidelines provided by the Tianjin Taxation Bureau for accurate reporting and compliance [11].

欢迎扫描下方二维码关注： 支持单位：广州 市税务局 来源广东税务 在了解了怎么区分申报之后,如何 在电子税务局进行印花税税源的采集 及申报呢?操作指南来啦! 申报路径 ▌【我要办税】-【税费申报及缴纳】-【财产和行 为税税源采集及合并申报】。 ① 我要办税 r C (3) 财产和行为税税深采集及合并申报 税费申报及缴纳 - www.sai ଚ୍ଚ ll 点击【新增税种】卡片。 1 (+) 新增税 |2 点击【印花税】模块。 | 印花税 E lE】 点击进入【税源采集】模块，在【印花税税源 明细表】页面，点击【新增税源】。 o 62017 税源采集 (3 □ tif RAN CTE 印花税税源明细表 在便捷酒购培费 rene 新增税源 All Stati | ⁄ 在【印花税税源信息采集】页面录入税源信 息,填写完毕后点击【保存】。 印花税税源信息采集 111111 促存 15 批量导入印花税税源信息。 (1)若需批量导入印花税税源信息,可点击【导 入】进入页面选【下载模板】,下载【印花税信息 采集模板】,在表中填入需要采集的相关信息。 导入 F white (2)《印花税税源信息采集表》填写完成后，点 击【导入 ...