欢迎扫描下方二维码关注： 出品单位：中国税务出版社 国家税务总局北京市税务局第四税务分局 国家税务总局北京市密云区税务局 来源 北京税务 欢迎扫描下方二维码关注： 来源：北京税务 ( 品 95 C.P 姑 姑 ， 书 上 说 秋 收 很 重 要 ， 它 到 底 有 什 么 作 用 呀 ? 2 3 e & 向左滑动 S 脱收引导行为方 es and the states of the station of the first and the mail of the first and the mail the first and the mail the first and the mail the finance it and D.I TITLE t (e e Coridia h C ing and 100 ,80 B TR ( re y " 向定期到2 截至2025年10月24日,我公司有一 笔2025年6月所属期的增值税欠缴税 款200万元及对应滞纳金10万元;有 一笔2023年9月所属期的增值税欠税 已缴纳入库,对应的1万元滞纳金未 缴纳。同日,我公司申请并经税务机 关审核通过一笔企业所得税应退税款 3 ...

Group 1 - The article emphasizes the legal risks associated with issuing false invoices, highlighting the penalties outlined in Article 205 of the Criminal Law, which can include imprisonment and fines based on the severity of the offense [6][7][8] - It stresses the importance of adhering to principles and maintaining integrity in business practices, particularly in relation to tax compliance and invoice management [7][9] - The article mentions that engaging in fraudulent invoicing can lead to being placed on a tax violation "blacklist," which can adversely affect future business opportunities such as loans and tenders [6][7] Group 2 - The article outlines specific behaviors that constitute fraudulent invoicing, including issuing invoices that do not match actual business activities and allowing others to issue such invoices on one's behalf [8][9] - It provides a reminder that non-profit organizations play a crucial role in society and that the government offers tax exemptions to eligible organizations, while also noting common tax-related misconceptions that may arise [13]

Group 1 - The article emphasizes the importance of choosing a career path that aligns with personal interests, as this increases the likelihood of long-term success [2][4] - It suggests that understanding one's interests and strengths is crucial in determining if a job will provide a sense of achievement [3][4] - The article outlines five key criteria for career selection, highlighting the need for thorough industry research to ensure long-term career development [5][15] Group 2 - The article discusses the significance of selecting a profession with good development prospects and high employment rates to ensure job stability and growth opportunities [6] - It warns against pursuing outdated positions that may lead to reduced job opportunities over time [7] - The potential income and salary growth of a chosen career should be compared with personal lifestyle needs, emphasizing that high salary alone should not be the sole focus [7][8] Group 3 - The adaptability of a job to one's lifestyle is also a critical factor, as some professions may impose high demands on personal time and energy [8] - Understanding the daily responsibilities, work hours, and specific requirements of a desired position is essential for maintaining a work-life balance [8] - The article highlights that different careers have varying entry barriers, which can affect job search difficulty and success rates [9][10] Group 4 - It is advised to assess whether one meets the entry requirements for a desired profession and to prepare accordingly if they do [12] - If the requirements are not met, individuals should consider seeking careers with lower entry barriers [12] - The article concludes by reiterating the necessity of researching and understanding various factors such as interests, career prospects, income potential, work patterns, and entry barriers before making a career choice [15][16]

欢迎扫描下方二维码关注： 一问一答 纳税缴费信用评价 热点问答 1 纳税人具备什么样的情形，不影响 其 纳税缴费信用评价？ 根据《国家税务总局关于发布〈纳税缴费信用管理办法〉的公告》（国家税务总局公告2025年第12号）第十九条规定，经营主体有下列情形 的，不影响其纳税缴费信用评价： 2 纳税人因税务机关按照" 首违不罚 " 相关规定不予行政处罚的，会计入纳税缴费信用评价吗？ 根据《国家税务总局关于发布〈纳税缴费信用管理办法〉的公告》（国家税务总局公告2025年第12号）第十九条规定，税务机关按照相关规 定对经营主体不予行政处罚的，不影响其纳税缴费信用评价。 4 什么样的纳税人不能参加本周期的 纳税缴费信用年度评价？ 根据《国家税务总局关于发布〈纳税缴费信用管理办法〉的公告》（国家税务总局公告2025年第12号）第十五条规定，距首次在税务机关办 理税费事宜时间不满一个评价年度的经营主体，不参加本期年度评价。 5 对纳税缴费信用评价结果有异议 怎么办？ 根据《国家税务总局关于发布〈纳税缴费信用管理办法〉的公告》（国家税务总局公告2025年第12号）第二十三条第一项、第二项规定，在 年度纳税缴费信用评价结果确定前 ...

欢迎扫描下方二维码关注： 也可直接点击个人所得税APP首页 - 重点服 务推荐 -【我要填报】或【填报】,进入专项附加扣 除功能页面。 f 2026年度 = in (6) 1) 18 2026年度 三师的川科医 重点服务推 重点服务推 相关政策 > 日并附音 > 您已值报 | 项专项附加扣 a 2 = 1 = 1 = 1 = 1 = 1 = 1 = 1 = 1 = 1 = 1 = = 1 = final 45 2026年度专项附加扣除 千始确认时 操作步骤 2026年度 与师的加用印度 重点服务推 in the on hall some and 相关政策 > 为保障纳税人在2026年可以继续享 加扣除的政策红利、个人所得税APP与 电子税务局网页端开放了【确认 功能,您可以登录平台 专项附加扣除信息一键带入2026年 =0 住房租金 5.85 住房贷款利息 咪绞教育 贈养老。 -步 | 登录个人所得税APP首页,点击【2026 第 年度专项附加扣除开始确认啦】-【去确认】进入专 项附加扣除信息确认界面。 根据《国家税务总局关于修订发布 < 个人所 得税专项附加扣除操作办法(试行)>的公告》（国 家税务总局公告 ...

Core Viewpoint - Merchants claiming that the consumption amount does not meet the invoicing standard to refuse to issue invoices is unreasonable according to the Invoice Management Measures of the People's Republic of China [4][5]. Group 1: Invoice Issuance Regulations - According to Article 18 of the Invoice Management Measures, units and individuals engaged in business activities must issue invoices when receiving payments [4]. - Invoices must be issued accurately and in accordance with regulations, including proper stamping [5]. - Invoices that do not match the actual business situation are considered non-compliant and can be rejected [5]. Group 2: Tax Deduction and Compliance - Non-compliant invoices cannot be used as tax deduction vouchers according to the announcement by the State Administration of Taxation [5]. - Discounts on sales must be clearly indicated on the same invoice to be compliant with tax regulations [5]. Group 3: Prohibited Actions - It is prohibited to lend or transfer invoices, and any such actions are against the Invoice Management Measures [5]. - Tax authorities are required to provide convenient channels for verifying the authenticity of invoices [5]. Group 4: Consequences of Non-Compliance - Merchants who fail to issue invoices when required may face penalties, including fines of up to 10,000 yuan [5].

Group 1 - The article emphasizes the importance of updating housing rental information in the personal income tax App to ensure the proper enjoyment of tax deductions [3][4][5] - It outlines a step-by-step guide for users to fill out or modify their housing rental information in the App, including selecting the deduction year and entering specific rental details [6][10][11] - The article provides a reminder that failure to update rental information after a lease change may affect the eligibility for tax deductions [3][19] Group 2 - The article includes a section on frequently asked questions regarding housing rental tax deductions, indicating a focus on common issues faced by taxpayers [15][19] - It highlights the necessity for taxpayers to prepare specific information before filling out the rental deduction section in the App [7][10] - The article encourages users to engage with the content by scanning a QR code for further information and updates [15][17]

欢迎扫描下方二维码关注： 正解 （1）纳税人在境内收购的再生资源，应按规定 从销售方取得增值税发票 ；适用免税政策的，应按规定 从销售方取得增值税普通发 票 。销售方为依法依规无法申领发票的单位或者从事小额零星经营业务的自然人，应取得销售方开具的收款凭证及收购方内部凭证，或 者税务机关代开的发票。本款所称小额零星经营业务是指自然人从事应税项目经营业务的销售额不超过增值税按次起征点的业务。 （2）纳税人从境外收购的再生资源，应按规定取得 海关进口增值税专用缴款书 ，或者从销售方取得 具有发票性质的收款凭证、相 关税费缴纳凭证 。 上述 "从销售方取得的发票"，包括通过 " 反向开票 "方式取得的 增值税发票 。 注意 纳税人应当取得上述发票或凭证而未取得的，该部分再生资源对应产品的销售收入不得适用《财政部 税务总局关于完善资源综合利 用增值税政策的公告》( 财政部 税务总局公告2021年第40号) 的即征即退规定 。 正解 纳税人选择适用简易计税方法，应符合下列条件之一： 01 从事危险废物收集的纳税人 应符合国家《危险废物经营许可证管理办法》的要求，取得危险废物经营许可证。 02 从事报废机动车回收的纳税人 ...

Group 1 - The article discusses the reporting requirements for internet platform enterprises regarding commissions and service fees paid to them by businesses operating on their platforms [3][4][6] - It provides examples illustrating how different entities within a platform should report their income and the associated fees, emphasizing the need for accurate reporting of total income and fees paid [4][5][6] - The article outlines the responsibilities of Multi-Channel Network (MCN) organizations and internet platform enterprises in reporting tax-related information for live-streaming income generated by network anchors [6][7][8] Group 2 - The article details the process for reporting tax information for network anchors and their associated MCN organizations, including the necessary forms and information required [7][9][10] - It explains various scenarios in which income from live-streaming is distributed among the platform, MCN, and network anchors, highlighting the importance of proper documentation and reporting [8][9][10] - The article emphasizes that if a platform operator is also an internet platform enterprise, they are not required to report the same information multiple times, streamlining the reporting process [11]

Core Viewpoint - The article discusses the classification of various services related to construction and their corresponding VAT rates, emphasizing that not all services related to engineering and construction fall under the same category of building services. Group 1: Service Classification - Engineering design is categorized under cultural creative services, not building services [3] - Engineering supervision is classified as certification consulting services, not building services [3] - Building drawing review is also categorized under certification consulting services, not building services [4] Group 2: VAT Rates for Services - Repair services are classified under building services, with a VAT rate of 13% for repair and maintenance services [5] - Renovation services, which involve repairing, reinforcing, and maintaining buildings, have a VAT rate of 9% [5] - Maintenance services for installed machinery and equipment are taxed at a rate of 6% under "other modern services" [5] Group 3: Taxpayer Classification and VAT Rates - General taxpayers providing building services can choose between a general tax method at 9% or a simplified tax method at 3% [8] - Small-scale taxpayers providing building services are subject to a simplified tax method at a 3% rate, with a temporary reduction to 1% from January 1, 2023, to December 31, 2027 [8][9] Group 4: Prepayment of VAT - From January 1, 2023, to December 31, 2027, small-scale taxpayers with monthly sales not exceeding 100,000 yuan are exempt from prepaying VAT [9]