Core Viewpoint - The article outlines the credit scoring system for tax-related professionals, detailing the criteria and scoring rules for various qualifications and services provided, emphasizing the importance of maintaining accurate and complete information for credit evaluation [2][8]. Group 1: Basic Information - Real-name information that is complete and accurate scores 5 points; incomplete or inaccurate information does not score [2]. - Tax-related professional qualifications, including tax advisors, certified public accountants, and lawyers, score 5 points each, and these points can be accumulated [2]. - Membership in tax-related professional associations scores 3 points, with a maximum of 3 points for this category [2]. Group 2: Credit Level Evaluation - The credit level of the tax service institution affects scoring: TSC5 level scores 10 points, TSC4 level scores 7 points, and TSC3 level scores 3 points; other situations score no points [2]. - If the tax service institution changes, the score is calculated based on the new institution's credit level [2]. - For individuals working in multiple institutions, the score is based on the lowest credit level among them [2]. Group 3: Professional Records - The scoring for tax declaration agency services is tiered based on the number of clients served within a year, with different scoring rates for different ranges of clients [2]. - For general tax consulting, providing services to the same client more than once in a year scores 1 point, while serving multiple clients accumulates points [2]. - For tax planning and various tax verification services, points are awarded based on the number of times services are provided to clients within a year, with specific points assigned for each type of service [2]. Group 4: Credit Rating Standards - The tax authority uses a scoring system based on the completeness of tax payment information, starting from 100 points for complete records, with deductions for missing information [8]. - Direct classification as D-level occurs for entities involved in serious tax violations, such as tax evasion or fraudulent activities [10][11]. - D-level entities face strict measures, including limitations on invoice usage and increased monitoring [17][19].

欢迎扫描下方二维码关注： 来源 上海税务 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。 山西税务企业微信号 開宣速递分类检索服务 申税小微，我有一笔偶然所得需要代扣代缴，请问怎么申报呀？ 1.登录自然人电子税务局（扣缴端）， 在左侧代扣代缴功能栏中点击【人员信息采集】 ，进入模块后，点击【添加】按钮。 2.录入人员基本信息,包括姓名、证件类型、证件号码等，录入完成后点击【保存】。 3.再点击【报送】， 只有报送成功人员才能进行扣缴申报。 偶然所得归于一般分类所得 ，通过自然人电子税务局（扣缴端）就能进行代扣 代缴申报，快跟申税小微一起学习下怎么操作吧！ 01 人员信息采集 02 填写偶然所得申报表 1.点击左侧代扣代缴功能栏【分类所得申报】，在【收入及减除填写】界面，点击【偶然所得】或右侧【填写】按钮进入申 报。 2.点击 【添加】，选择人员及对应的所得项目，填写收入金额，待系统自动计算应纳税所 ...

Tax Benefits for Educational Institutions - Educational institutions funded by the state and various types of schools, nurseries, and kindergartens are exempt from property tax and urban land use tax for self-used properties and land [3] - Non-profit schools and social welfare institutions are exempt from deed tax for land and property used for office, teaching, and research purposes [3] VAT Exemption for Educational Services - Schools engaged in formal education are exempt from value-added tax (VAT) for educational services provided to enrolled students, including tuition, accommodation, and related fees [3] Agricultural Tax Incentives - Enterprises engaged in the cultivation of vegetables, grains, and other specified crops are exempt from corporate income tax [18] - Enterprises involved in the cultivation of flowers, tea, and other beverage crops are subject to a reduced corporate income tax rate [20] Conditions for Tax Benefits - Enterprises must meet specific criteria to qualify for tax exemptions, including having the necessary qualifications and documentation for agricultural activities [21][25] - Certain activities, such as trading purchased agricultural products, do not qualify for tax benefits [27]

Core Viewpoint - The article provides a detailed guide on how to declare and pay the employment security fund for disabled individuals in Ningbo City, emphasizing the importance of accurate data submission and the use of the electronic tax bureau for the process [1][3][4]. Summary by Sections Declaration Process - The declaration period for the employment security fund for disabled individuals starts on September 1 each year, with the current focus on the 2024 payment period [1]. - Employers must first conduct an annual review with the local disabled persons' federation before proceeding with the declaration [3]. - There are two methods for declaration: supplementary declaration and form-filling declaration [4]. Supplementary Declaration - The system pre-fills the previous year's total salary and employee count based on the 2024 corporate income tax annual report data [4]. - Employers can modify the pre-filled data if necessary, ensuring accuracy before submission [5]. Form-Filling Declaration - Employers can access the form-filling page by clicking on the designated area on the website [4]. - The system will prompt reminders if the total salary or employee count is not greater than zero or if the salary is below the local minimum wage standard [5]. Submission Confirmation - After verifying the information, employers can submit the declaration and later view, download, or print the submitted information [5].

Core Viewpoint - The article provides a detailed guide on how to add and modify tax personnel through the electronic tax bureau's web platform and app, emphasizing the steps required for both actions. Group 1: Adding Tax Personnel - To add tax personnel via the electronic tax bureau web platform, the legal representative, financial responsible person, or administrator must log in and navigate to the account center, then to personnel permission management to add new personnel [1][2]. - The new tax personnel will have all permissions selected by default, which can be modified before confirming the addition [1][2]. Group 2: Modifying Tax Personnel Permissions - To modify the permissions of existing tax personnel, the same initial steps are required to access the account center and personnel permission management [2][10]. - The user must find the specific personnel whose permissions need to be changed, click on manage, and then modify the permissions as necessary before confirming the changes [2][11].

Core Viewpoint - The article discusses the conditions under which transportation tickets can be used for input tax deduction, emphasizing the importance of passenger identity information on tickets for valid deductions [4][6]. Group 1: Input Tax Deduction Conditions - A long-distance bus ticket priced at 200 yuan can yield an input tax deduction of approximately 5.83 yuan, calculated as 200 ÷ (1 + 3%) × 3% [4]. - All tickets used for deduction must include passenger identity information; otherwise, they cannot be used for input tax deduction [4]. Group 2: Non-Deductible Ticket Types - Tickets issued by agencies such as travel agencies or ticketing agents are non-deductible as they are classified under "modern service business auxiliary services" and do not qualify for domestic passenger transport service deductions [4]. - Tickets purchased for collective welfare or personal consumption, such as team travel rewards or personal trips, are also non-deductible [4]. - Transportation costs for non-employees, such as clients or guest speakers, are not eligible for input tax deduction as only expenses for employees under a labor contract are deductible [4].

Core Viewpoint - The article discusses the tax reporting procedures for small-scale and general VAT taxpayers in China, particularly focusing on the exemption policies for agricultural products and the necessary steps for filing VAT returns [2][4][6]. Group 1: Small-Scale Taxpayer Reporting - Company A, as a small-scale VAT taxpayer, benefits from the exemption policy for self-produced agricultural products, reporting a revenue of 1,000,000.00 yuan in the second quarter of 2025 [2]. - The first step in the reporting process involves filling out the VAT declaration main form, specifically entering the total amount of exempt sales in the designated line for "other exempt sales" [2]. - The VAT exemption details must be filled in the VAT exemption declaration detail form, including the sales amount and the calculated exempt tax amount based on a 3% rate [4]. Group 2: General Taxpayer Reporting - Company B, classified as a general VAT taxpayer, also enjoys the exemption policy for self-produced agricultural products, reporting a revenue of 1,000,000.00 yuan in June 2025 [6]. - Similar to small-scale taxpayers, the first step for general taxpayers is to fill out the VAT declaration main form, specifically entering the total amount of exempt sales in the "exempt goods sales amount" section [6].

Core Viewpoint - The article discusses the implementation of a VAT deduction policy for advanced manufacturing enterprises in China, allowing them to deduct 5% of their deductible input VAT from their payable VAT from January 1, 2023, to December 31, 2027 [3]. Group 1: VAT Deduction Policy - Advanced manufacturing enterprises can deduct 5% of their deductible input VAT from their payable VAT during the specified period [3]. - To apply for this policy, enterprises must submit application materials through the High-tech Enterprise Recognition Management System and will enjoy the policy after approval [3]. - Any deductible amount that has not been claimed can be accounted for in the period when the policy is applicable [3]. Group 2: Corporate Income Tax Implications - The portion of VAT deducted under this policy is subject to corporate income tax, as it does not meet the criteria for non-taxable income [3]. - According to the relevant regulations, any financial funds received from government departments that meet specific criteria can be excluded from taxable income when calculating the taxable income [3].

Group 1 - The article provides a step-by-step guide for taxpayers on how to query and download financial statements after submitting them through the electronic tax bureau [2][5]. - Taxpayers can log into the electronic tax bureau, navigate to "Query" and select "Financial Statement Submission Information Query" to start the process [3][5]. - Users can specify conditions such as "Entry Date Start" and "Entry Date End" to filter their query results [5][6]. Group 2 - After obtaining the query results, users can select the financial statement type indicated in blue to view the details [6]. - There is an option to export the financial statement for printing after viewing [6]. - The article mentions specific financial statement types, such as the balance sheet applicable to small enterprise accounting standards, along with relevant reporting dates [6][7].

Core Viewpoint - The article discusses the taxation policies related to the catering industry, specifically focusing on the Value Added Tax (VAT) obligations for different types of sales and services provided by catering businesses [2][4][5]. Group 1: VAT on Food Sales - Catering businesses that prepare food on-site and sell directly to consumers are required to pay VAT under "catering services" [2][3]. - For takeout food sold by catering businesses, VAT is also calculated under "catering services" [3]. - When catering businesses sell purchased goods like beverages and agricultural products without further processing, VAT is calculated based on the applicable tax rate for those goods [3][4]. Group 2: VAT Exemptions and Reductions - From January 1, 2023, to December 31, 2027, small-scale VAT taxpayers with monthly sales below 100,000 yuan are exempt from VAT [5][6]. - Small-scale VAT taxpayers that previously applied a 3% tax rate can now apply a reduced rate of 1% on taxable sales [5][6]. Group 3: VAT Refund Policies - Since July 1, 2022, the policy for full refund of VAT credits has been expanded to include the catering industry, allowing for monthly full refunds of incremental VAT credits [7][8]. Group 4: Input Tax Deductions - General VAT taxpayers in the catering industry can deduct input tax when purchasing agricultural products from producers, using tax authority-approved invoices [10][11].