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Group 1 - The article discusses the process for small businesses to correct their financial statements submitted through the electronic tax bureau app [2][9] - It highlights that the app currently supports monthly and quarterly submissions under the small enterprise accounting standards [2][7] - Users can log in to the electronic tax bureau app and navigate to the financial statement submission section to make corrections [3][9] Group 2 - The system prompts users if they want to correct errors in the submitted financial statements for the completed reporting period [6][8] - Upon selecting to continue, the app automatically populates the required financial statements and allows users to amend the data [9] - Users can add additional data items to their financial statements by selecting options from the balance sheet or income statement [9]

Core Viewpoint - The article provides a comprehensive overview of the Renewable Energy Development Fund, detailing its purpose, collection scope, payment standards, and submission processes for electricity users in China [2][3][4]. Group 1: Overview of Renewable Energy Development Fund - The Renewable Energy Development Fund is established to promote the development and utilization of renewable energy, improve energy supply, and ensure energy security, as per the Renewable Energy Law of the People's Republic of China [3]. - The fund includes special funds arranged in the national fiscal public budget and additional income collected from electricity users [3]. Group 2: Collection Scope - The collection scope includes electricity sold by provincial grid enterprises to users, electricity sold to foreign entities, self-generated electricity by enterprises, and electricity sold by local independent grids [5][6]. Group 3: Payment Obligations - The main payers are electricity users across the country (excluding Tibet) and self-generating enterprises, with provincial grid enterprises or local independent grid enterprises acting as agents for collection [6]. Group 4: Collection Standards - In Chongqing, the renewable energy price surcharge for all sales (excluding residential and agricultural use) is set at 1.9 cents per kilowatt-hour, while for residential use, it is 0.1 cents per kilowatt-hour [6]. Group 5: Submission Deadlines and Methods - Payments must be declared monthly, with a final settlement due by March 31 of the following year [6]. - Enterprises can submit payments through the tax service hall or the electronic tax bureau, with specific steps outlined for the submission process [11][13].

Core Viewpoint - The article clarifies the differences between "mixed sales" and "concurrent operations" in the context of VAT declaration, emphasizing the need for separate accounting based on applicable tax rates or collection rates. Group 1: Concurrent Operations - Concurrent operations refer to activities that involve the sale of goods, processing, repair services, and the sale of services, intangible assets, and real estate, which are subject to different tax rates or collection rates [1]. - Taxpayers engaged in concurrent operations must separately account for sales amounts subject to different tax rates or collection rates; if not, the higher tax rate will apply [2]. - Taxpayers involved in exempt or reduced tax projects must also separately account for the sales amounts of these projects; failure to do so will disallow exemptions or reductions [3]. Group 2: Mixed Sales - Mixed sales involve a sales activity that includes both services and goods [4]. - Units and individual businesses engaged in the production, wholesale, or retail of goods must pay VAT based on the sale of goods; other units and individual businesses must pay VAT based on the sale of services [5]. Group 3: Special Circumstances - In the case where a general taxpayer sells self-produced machinery while providing installation services, they must separately account for the sales amounts of machinery and installation services, with the latter eligible for simplified tax methods [6]. - If a general taxpayer sells purchased machinery while providing installation services and has already accounted for them separately, the installation services can also be taxed using simplified methods [7]. - Taxpayers providing maintenance services for machinery after installation must pay VAT according to "other modern services" [8]. - When a taxpayer sells self-produced goods like activity board houses or machinery while providing construction and installation services, this does not fall under the mixed sales category, and they must separately account for the sales amounts of goods and construction services, applying different tax rates or collection rates [9].

Core Viewpoint - The article discusses the exemption of value-added tax (VAT) for rural power grid maintenance fees, which has been in effect since January 1, 1998, benefiting rural power management stations and other entities collecting these fees [6][8]. Summary by Relevant Sections Exemption Policy - Since January 1, 1998, rural power grid maintenance fees collected by rural power management stations are exempt from VAT [6]. - Other entities that collect rural power grid maintenance fees are also eligible for this VAT exemption [6]. Eligible Fee Components - The rural power grid maintenance fee includes low-voltage line losses, maintenance fees, and electrical worker expenses [7]. Regulatory References - The exemption is supported by official notifications from the Ministry of Finance and the State Administration of Taxation, including documents such as the notice on VAT exemption for rural power grid maintenance fees [8].

Core Viewpoint - The article discusses the tax relief policies for small-scale taxpayers in China, specifically focusing on the exemption and reduced tax rates for value-added tax (VAT) until December 31, 2027 [2][18]. Policy Content - Small-scale taxpayers are defined as those with annual VAT sales of 5 million yuan or less [2]. - From now until December 31, 2027, small-scale taxpayers with monthly sales of 100,000 yuan or less are exempt from VAT [2]. - If monthly sales exceed 100,000 yuan but the sales of real estate are deducted, and the remaining amount is 100,000 yuan or less, VAT is also exempt [2]. - Small-scale taxpayers subject to a 3% tax rate will have their rate reduced to 1% [2]. Policy Basis - The policies are based on announcements from the Ministry of Finance and the State Administration of Taxation regarding VAT relief for small-scale taxpayers [2]. Operational Guidelines - Step 1: Log into the electronic tax bureau [3]. - Step 2: Two paths for VAT and additional tax declaration are available: through "My To-Do" or "Tax Declaration and Payment" [3][4]. - Step 3: There are two declaration modes: confirmation mode for simple cases and form-filling mode for complex cases [5][8]. - Step 4: After filling out the declaration, submit it and address any validation errors as indicated by the system [12][14]. - Step 5: After successful submission, verify the tax amount and proceed with payment [16][17]. Important Notes - Specific enterprises like gas stations and gold trading companies must register as general taxpayers [18]. - Small-scale taxpayers can choose to declare monthly or quarterly, but cannot change this within a fiscal year [18]. - If a small-scale taxpayer exceeds the sales threshold in a month, they cannot enjoy the exemption for that month [18].

欢迎扫描下方二维码关注： 来源： 北京税务 供稿： 北京 西城 税务 2 涉税市场信息变更操作 (1) 当市场监管部门的登记信息发生变更时 ①进入【涉税市场主体身份信息变更】 功能界面，系统自动带出市场监管部门变更的 登记信息，并提示相应信息，点击【确定】。 the ②跳转至保存成功页面并提示相应信 息，点击【返回首页】可返回主页。点击【继 续变更】可返回功能界面进行变更操作。点击 【变更税务登记表】可下载变更信息表单。 01230 1700 | 2008 (2) 非市场监管部门的登记信息发生变更时 ①进入【涉税市场主体身份信息变 更】，点击【新增】。 ②选择变更项目，填写变更后内容，确 认无误后勾选变更项目，点击【确定】。 ③"已为您办理完成涉税市场主体身份 信息变更。可点击下载《变更税务登记 卡手【波同者表】可发同士五 占 丰》" 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。 长按扫码或点击阅读原文 关联内容 新电子 ...

Core Viewpoint - The article provides a detailed guide on how to issue red-letter invoices using the electronic tax bureau app, emphasizing the importance of following the correct procedures for various scenarios such as sales returns or invoice errors [2]. Part 1: Red-letter Information Confirmation Form Entry - Step 1 involves logging into the electronic tax bureau app and navigating to the red-letter invoice issuance section [5]. - Step 2 requires users to enter the necessary details to query the blue-letter invoice information, allowing them to select the invoice they wish to redress [8]. - Users can view detailed information about the selected blue-letter invoice, including basic information and invoice status [9]. - The system allows users to select a specific reason for issuing the red-letter invoice, controlling the editable fields based on the selected reason [10]. - After confirming the details, users can submit the red-letter invoice request, which will generate the invoice if the conditions are met [11][15]. Part 2: Processing Red-letter Information Confirmation Form - Taxpayers can either confirm or reject the red-letter information confirmation form they receive, with options to withdraw their request if necessary [16]. - The processing interface allows users to search for and manage their red-letter information confirmation forms based on their role as either the seller or buyer [18]. - If the confirmation requires both parties' agreement, the initiating party can withdraw the request if the other party has not yet confirmed [28].

Core Viewpoint - The article discusses the regulations and procedures for consolidated tax reporting for enterprises with branches across different regions in China, emphasizing the importance of compliance with the Corporate Income Tax Law and related guidelines [10][23]. Group 1: Overview of Consolidated Tax Reporting - Consolidated tax reporting applies to resident enterprises that establish non-legal person branches across different regions in China [10]. - The tax collection method for consolidated tax reporting involves "unified calculation, hierarchical management, local prepayment, consolidated settlement, and financial adjustment" [10]. Group 2: Steps for Filing Consolidated Tax Reports - Enterprises must log into the national unified electronic tax bureau to file consolidated tax reports [4]. - The process includes selecting "Comprehensive Information Report" and then "Consolidated Tax Report" [5]. - Users can also search for "Consolidated Tax Report" on the homepage [6]. Group 3: Branch Tax Obligations - The main institution and secondary branches with operational functions must pay corporate income tax locally [11]. - Secondary branches must meet specific criteria to be exempt from local tax payments, such as not having operational functions or being classified as small and micro enterprises [12][13]. Group 4: Tax Distribution Among Branches - The total tax amount is split equally between the main institution and branches, with each branch's share calculated based on revenue, employee salaries, and total assets [16]. - The distribution formula considers three factors with respective weights of 35%, 35%, and 30% [18]. Group 5: Tax Prepayment and Settlement - The main institution must prepay 50% of the corporate income tax within 15 days after the end of each month or quarter [19]. - The remaining 50% is distributed among branches based on their respective shares, which must also be reported locally [20]. - Annual tax settlement must be completed within five months after the fiscal year-end, with adjustments made based on prepayments [22].

欢迎扫描下方二维码关注： BERGINEERS 这种想法是错误的!还会 因违反法律法规受到处罚!根 据规定, 增值税收入包括开票 收入、未开票收入、纳税评估 收入、稽查查补收入等。 根据《中华人民共和国增值税暂行条例》 第十九条规定,发生应税销售行为,增值税纳 税义务发生时间为收讫销售款项或者取得索取 销售款项凭据的当天;先开具发票的,为开具 发票的当天。纳税人收到销售款项或者取得索 取销售款项凭据,产生了纳税义务就应如实办 理纳税申报,不得隐匿收入。即便未开具发票, 所有经营所得均应通过增值税申报表" 未开票 收入"栏次申报。 00 未开票收入如果没有及时 申报, 会有什么后果? 根据《中华人民共和国税收征收管理法》 第六十三条规定,纳税人伪造、变造、隐匿、擅自 销毁账簿、记账凭证,或者在账簿上多列支出或 者不列、少列收入，或者经税务机关通知申报而 拒不申报或者进行虚假的纳税申报,不缴或者 少缴应纳税款的,是偷税。对纳税人偷税的,由 税务机关追缴其不缴或者少缴的税款、滞纳金, 并处不缴或者少缴的税款百分之五十以上五倍 以下的罚款；构成犯罪的,依法追究刑事责任。 那未开票收入应如何填报呢? | 增值税一般纳税 ...