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 ...

欢迎扫描下方二维码关注： 来源： 北京税务 进口软件进行本地 化改造后再卖也能 那我们进口软件，自 享受，但是如果只 己再进行一些改造后 进行汉字化处理是 再卖，能享受吗? 不能享受的。 知识点: 增值税一般纳税人将进口软件产品进 行本地化改造后对外销售，其销售的软件 产品同样可享受增值税即征即退政策。 注 意： 本地化改造是指对进口软件产品进行 重新设计、改进、转换等，单纯对进口软 件产品进行汉字化处理不包括在内。 哦,那我们享受软件 产品即征即退政策需 要满足什么条件吗? 需要取得软件产业主管部 门颁发的《软件产品登记 证书》或著作权行政管理 部门颁发的《计算机软件 著作权登记证书》。 0 0 是，就是一般纳税人 卖自己开发的软件， 按13%缴税,税负超 3%的部分，可以申 ,请退税。 知识点: 软件产品即征即退: 增值税一般纳税 人销售其自行开发生产的软件产品，按 13%税率征收增值税后，对其增值税实际 税负超过3%的部分实行即征即退政策。 11 纳税人销售的软件产品为其自行开发 生产，且享受增值税即征即退政策的软件 产品，需取得著作权行政管理部门颁发的 《计算机软件著作权登记证书》。 知识点: 当期增 ...

Core Viewpoint - The article discusses the procedures and regulations regarding the issuance of export invoices and the application of export tax refunds, specifically focusing on whether to apply a zero tax rate or an exemption for different types of exported goods [1][2][5]. Group 1: Export Invoice Issuance - Export invoices should be issued with a zero tax rate for goods eligible for export tax refunds that have a non-zero refund rate [1] - For goods with a zero refund rate that are exempt from tax, invoices should be issued as exempt [1] - If the goods have a zero refund rate but are subject to VAT taxation policies, the applicable tax rate should be selected when issuing the invoice [1] Group 2: Handling of Goods with Zero Export Tax Refund Rate - Goods subject to VAT exemption policies include specific items such as contraceptives, old books, software products, and certain jewelry containing precious metals [2] - Goods that fall under VAT taxation policies include those explicitly stated by the Ministry of Finance and the State Administration of Taxation as not eligible for export tax refunds [2][3] Group 3: Export Goods Classification - Export goods may be classified based on their export tax refund status, which can either be marked as "prohibited from export or not eligible for tax refunds" or "exempt" [5] - The classification affects whether the goods are treated as subject to domestic sales tax or exempt from tax [5] Group 4: Export Tax Refund Rate Inquiry - Export enterprises can check the export tax refund rates by logging into the national unified electronic tax bureau and navigating to the public inquiry section [7] Group 5: Currency Exchange Rate for Export Invoices - When issuing export invoices, enterprises must convert sales amounts into RMB using the exchange rate published by the foreign exchange administration on the day of customs export or the first day of the month [8]

Group 1 - The article provides a detailed guide on how to issue electronic invoices through the new electronic tax bureau, including step-by-step instructions for logging in and filling out necessary information [3][5][9]. - It outlines the process for adjusting the invoice quota, including the types of adjustments available and the required documentation for the application [11][15]. Group 2 - The article discusses the requirements for employers regarding the employment of disabled individuals and the associated obligations to pay the disability employment security fund [19][30]. - It specifies the calculation method for the disability employment security fund based on the number of disabled employees and the average salary of the workforce [25][31].

Core Viewpoint - The article discusses the current preferential tax policies for small and micro enterprises, highlighting the tax rate reductions and eligibility criteria for these businesses [2][3]. Summary by Sections Current Tax Policies - Small and micro enterprises can enjoy a reduced corporate income tax rate of 20% instead of the standard 25%, applicable until December 31, 2027 [2]. - The preferential tax policy is not limited by the method of taxation; both accounting and fixed taxation methods can qualify [2]. Eligibility and Application Process - Enterprises must self-assess and declare their eligibility for the small and micro enterprise tax benefits by filling out the relevant sections of the corporate income tax return [3]. - Required documentation includes: 1. Explanation that the business does not belong to restricted or prohibited industries 2. Calculation process for the number of employees 3. Calculation process for total assets - The number of employees includes both those with labor contracts and those provided through labor dispatch [3]. Prepayment and Year-End Settlement - Enterprises can enjoy the small and micro enterprise tax benefits during interim prepayments if they meet the criteria at that time [3]. - If a business benefits from the small and micro enterprise tax policy during prepayment but does not meet the criteria during year-end settlement, it must pay the tax difference [3]. Changes in Tax Reporting - The annual corporate income tax return has been optimized, with the cancellation of the A107040 form, which previously reported tax reductions [7][8]. - Small and micro enterprises must now report tax benefits directly on the main tax return form [8]. Branch Offices and Tax Benefits - Enterprises with non-legal person branch offices must aggregate the number of employees and total assets from both the main office and branches to determine eligibility for small and micro enterprise benefits [11]. Interaction with Other Tax Benefits - Small and micro enterprise tax benefits cannot be combined with other preferential tax policies, such as those for high-tech enterprises, but businesses can choose the more favorable option [16][18].

Core Viewpoint - The article provides detailed instructions on how to use the new electronic tax bureau for various tax-related inquiries and operations, including checking general taxpayer qualifications, reporting deposit account information, and handling cross-regional tax matters. Group 1: General Taxpayer Qualification Inquiry - To check if a business has general taxpayer qualifications, users can access the new electronic tax bureau through two main paths: 1. Without logging in, click on "Public Services" and then "General Taxpayer Qualification Inquiry," entering the taxpayer identification number or name followed by a verification code [3]. 2. After logging in, navigate to "I Want to Query" > "One-Stop Query" > "Taxpayer Information Inquiry" [4]. - If no information is found, the business is not a general taxpayer [5]. Group 2: Reporting Deposit Account Information - Users can report deposit account information by logging into the new electronic tax bureau and selecting "I Want to Handle Tax" > "Comprehensive Information Report" > "System Information Report" > "Deposit Account Report" [7]. - Alternatively, users can search for "Deposit Account Report" in the search bar, click to add a new account, and enter the bank account information for submission [9]. Group 3: Cross-Regional Tax Matter Reporting - Businesses engaged in cross-regional operations can apply for a delay in reporting tax matters that have been issued but not verified or have been verified but not responded to [11]. - The process involves logging into the new electronic tax bureau, selecting "I Want to Handle Tax" > "Comprehensive Information Report" > "Tax Source Information Report" > "Cross-Regional Tax Matter Report" [12]. - Users can query existing reports, add new ones, or modify existing reports based on specific conditions [13]. Group 4: Delay Application for Cross-Regional Tax Matters - To apply for a delay, users select the report needing a delay and click on "Delay," which leads to a page for entering the new effective date of the contract [15]. - After submission, a success message will appear, and users can download the report form or return to the main interface [17].

Core Viewpoint - The article provides a detailed guide on how general VAT taxpayers can confirm the purpose of electronic invoices (railway electronic tickets) through the electronic tax bureau and process VAT input tax deductions accordingly [2][5][7]. Group 1: Invoice Confirmation Process - General VAT taxpayers can confirm the purpose of electronic invoices via their tax digital accounts on the electronic tax bureau [2]. - The steps include logging into the electronic tax bureau, navigating to the invoice confirmation section, and selecting the appropriate invoices for deduction [3][5]. - After selecting the invoices, taxpayers must submit the confirmation and verify the statistical data before completing the deduction process [5][6]. Group 2: Tax Declaration Process - Taxpayers must fill in the VAT input tax amounts from the confirmed electronic invoices in the VAT and additional tax declaration form during the tax declaration process [7]. - The article emphasizes the importance of accurate reporting of these amounts to ensure compliance with tax regulations [7]. Group 3: Additional Information - The article mentions that the electronic tax bureau provides various functionalities for taxpayers, including online consultations and assistance for tax-related queries [25]. - It encourages taxpayers to utilize the electronic tax bureau for efficient tax management and compliance [25].

欢迎扫描下方二维码关注： ↑ 点击上方 " 蓝色柳林财税室 " 关注我们 纳税人在主要工作城市没有自有住房 而发生的住房租金支出,可以按照以下标 准定额扣除: & & B B 日 2 直辖市、省会(首府) 除第一项所列城市外 市辖区户籍人口超过 城市、计划单列市以 100万的城市 及国务院确定的其他 城市, 扣除标准为: 扣除标准为每月1100元 每月1500元。 市辖区户籍人口不超 过100万的城市 扣除标准为每月800元 03 我在一家公司实习,刚收到了人生 第一笔工资,要怎么缴税呢? 正在接受全日制学历教育的学生因实 习取得劳务报酬所得的,扣缴义务人预扣 预缴个人所得税时,可按照规定的累计预 扣法计算并预扣预缴税款。 Q4 我毕业后参加工作，公司在发放首 次工资时,个税预扣预缴减除费用标准 是什么？ x 对一个纳税年度内首次取得工资、薪 金所得的居民个人,扣缴义务人在预扣预 缴个人所得税时,可按照 纳税人当年截至本月月份数 5000元/月 × 计算累计减除费用 Q5 毕业后我想继续深造,提升自己。 在个人所得税方面有相关政策支持吗? x 纳税人在中国境内接受学历(学位)继 续教育的支出,在学历(学位)教 ...

最新版的《国家职业资格目录》中，技能人员职业资格有13项，如焊工、民航乘务员、轨道列车司机。 欢迎扫描下方二维码关注： 职业技能鉴定 获得 点击查看《国家职业资格目录》 技能人员职业技能鉴定的 报名条件和安排 大家可联系职业资格目录中 相应实施部门（单位）进行咨询 职业技能等级证书 是通过 经人社部门遴选备案的 用人单位和社会培训评价组织 实行 职业技能等级认定 获得 技能人员可以获得哪些证书？ @技能人员 快收好这篇！ 技能人员想考证 有两个证书一定要知道 一个是 技能人员职业资格证书 另一个是 职业技能等级证书 主要通过 职业资格目录中 相应实施部门（单位） 组织的 证书在哪儿查询？ 技能人员职业资格证书 查询很方便！ 技能人员职业资格证书 和职业技能等级证书 都可以通过登录 技能人才评价证书全国联网查询 网站查询 职业技能等级证书主要针对《国家职业资格目录》外的一些社会通用性强、技术技能要求高的职业（工种），如中式面点师、客运车辆 驾驶员。 想获得职业技能等级证书 一定要认准经人力资源社会保障部门 备案公布的评价机构 大家可以登录 职业技能等级评价机构公示查询系统 （http://pjjg.osta.o ...

欢迎扫描下方二维码关注： 财政部 税务总局 关于划转充实社保基金国有股权及现金收益运作管理税收政策的通知 财税〔 202 5 〕 26 号 各省、自治区、直辖市、计划单列市财政厅（局），新疆生产建设兵团财政局，国家税务总局各省、自治区、直辖市、计划单列市税务 局： 为支持划转充实社保基金国有股权及现金收益运作管理， 现将 相关 税收政策通知如下： 一、对 承接主体 在运用划转的国有股权和现金收益投资过程中， 贷款服务取得的全部利息及利息性质的收入和金融商品转让收入，免 征增值税 。 二、将 转让 划转的国有股权 及 现金收益 投资 取得的收入， 作为企业所得税不征税收入。 三、 承接主体 转让 划转 的非上市公司国有股权， 免征 承接主体 应缴纳的印花税 。 四、对 承接主体 转让 划转 的上市公司国有股权，以及运用现金收益 买卖证券应缴纳的证券交易印花税，实行先征后返 。 五、 本通知所称承接主体是 指 《国务院关于印发划转部分国有资本充实社保基金实施方案的通知》（国发〔2017〕49号） 规定的 负责国有股权及现金收益运作管理 的主体，包括： 全国社会保障基金理事会 以及由 各省、自治区、直辖市人民政府设 ...