Group 1 - Individual businesses using the accounting method can deduct 40% of mixed personal and business expenses when calculating personal income tax [2] - Actual wages paid to employees are deductible for individual businesses, but the owner's salary is not deductible [3] - Social insurance contributions made for employees are deductible, while contributions for the owner are limited to 5% of the local average salary [4][5] Group 2 - When issuing invoices for construction services, the location and project name must be specified in the remarks section [6] - For real estate rentals, the detailed address must be included in the invoice remarks [7] - When selling real estate, the property name and address should be clearly stated on the invoice [8]

欢迎扫描下方二维码关注： 《涉税专业服务管理办法(试行)》 涉税专业服务机构及涉税服务人员应当如实签署申报表等涉税文书； 操作指南 最近好多纳税人咨询，涉税专业服务机构及其从业人员在帮助客户办理税务申报时，明明有普通申报入口，可政策要求 必须通过"代理通道"办理，这是为什么？今天小编就带大家一起去了解一下吧。 一 、 代理通道的 5大优势 政策划定红线 合规是执业基本前提 纳税人、扣缴义务人委托涉税专业服务机构及涉税服务人员代为办理税务事项时，应当向税务机关表明委托代理关系 及相关授权事项，明确双方权利义务。 ▸ 若存在"未以涉税服务人员身份，而以委托方办税人员身份办理业务，或者存在其他不以真实身份办理业务情形 的"； ▸ 或存在"代为办理涉税业务未如实填报签署申报表等涉税文书的"等违法违规行为； 税务机关将按照《涉税专业服务管理办法(试行)》第三十一条、第三十三条对涉税专业服务机构及涉税专业服务人 员进行处理处罚。 适配机构需求 高效处理批量业务 对于服务数十家甚至上百家企业的涉税专业服务机构而言，办税效率直接关系到团队整体工作成效。"代理通道" 正是 结合机构实际业务场景打造的高效工具，提供 "单户办理 ...

欢迎扫描下方二维码关注： 1.登录电子税务局后，在系统首页依次点击【我要办税】-【发票使用】-【开票信息维护】-【 项目信息维护 】； 2.在【项目信息维护】模块，点击【添加】按钮。以开具建筑服务简易计税发票为例，在【商品和服务税收分类编码】中搜索"建筑"，选择符合的商 品编码。 开具简易计税发票需要在【优惠计税和简易计税】栏选择"是"，【优惠政策及简易计税类型】栏选择" 简易征收 "，在【税率/征收率】栏中选择对应 的征收率； 3.项目信息添加完成后进入【开票业务】－【蓝字发票开具】，点击【立即开票】，选择对应的票类； 4.进入 蓝字发票 开具页面，填写购买方信息后，对是否含税等栏目进行选择。点击【项目名称】后的按钮，选择之前维护好的项目后，填写其他项 目信息； 5.开票信息确认无误后，点击【发票开具】，跳转至发票开具成功界面，点击【查看发票】可以查看票面详情； 来源：国家税务总局济宁市税务局 国家税务总 局邹城市税务局 审核：国家税 务总局山东 省税务局征管和科技发展处 编发： 国家税 务总局山东省税务局办公室 项目负责：李俊 杰 制作： 秦世远 编审：王 羽 张名杨 温馨提醒：蓝色柳林财税室为非官方平台 ...

Group 1 - The article discusses the requirement for certain employers to make social insurance payment adjustments for employees whose average monthly salary is below 60% of the provincial average salary from the previous year [3] - The social insurance types that require adjustments include basic pension insurance for enterprise employees, pension insurance for government and public institutions, unemployment insurance, and work injury insurance [3] - The adjustment period for social insurance payments will start from January 2025, with new employees' adjustments calculated from their month of joining [3] Group 2 - The minimum social insurance payment base for 2025 is set at 4588 yuan per month, and employers must pay the difference between the actual contributions made and the new standard [3] - No late fees will be charged for adjustments made before December 31, 2025 [3] - Employers will handle the payment adjustments on behalf of employees through various channels such as the electronic tax bureau and tax service halls [3]

欢迎扫描下方二维码关注： 问题一 Answer 问题二 Answer 问题三 "您本次残疾人就业保障金申报失败，根据风险疑点扫描结果，您当前无法享受 30 人以下免征残保金政策，请前往主管税务机 关进行核实说明。" 答： 系统将您的企业标记为 " 残保金 免征政策风险企业"（属于风控黑名单）。需到主管税务机关大厅办理申报。 "您申报属期内不存在符合条件的税（费）种认定信息，请通过税（费）种认定功能进行查询。" 答： 您的税费种认定信息不完整，缺少整年度的有效认定。请先在系统中重新修改税费种认定，或直接去大厅办理申报。 在填写 "出口货物耗用的进料加工 保税进口料件 金额" 后，点击 "一键确认"，数据会自动变回错误值。 Answer 问题四 Answer 答： "一键确认" 功能只是将报关单直接确认为当期申报，不会读取你手动修改的数据。 如果需要修改数据或选择部分报关单申报，请使用 ** " 批量确认 " ** 功能，而不是 "一键确认"。 银行已更名，但电子税务局里显示的仍是旧名称，无法完成变更。 答： 银行变更后，税务系统（ 金税三期 ）还没同步更新。准备变更前后的银行信息。联系主管税务机关，请他们在系统 ...

Core Viewpoint - The article discusses the policies related to tax exemptions for new energy vehicles and the procedures for VAT deductions and refunds for taxpayers, emphasizing the importance of compliance with tax regulations and the benefits available for specific services and purchases [4][5][7]. Group 1: New Energy Vehicle Tax Policies - The article defines new energy vehicles eligible for vehicle purchase tax exemptions, including pure electric vehicles, plug-in hybrid vehicles, and fuel cell vehicles, as per the technical requirements set by relevant authorities [4]. - The announcement from the Ministry of Finance, State Taxation Administration, and Ministry of Industry and Information Technology outlines the continuation and optimization of vehicle purchase tax exemption policies for new energy vehicles [7]. Group 2: VAT Deductions and Refunds - Taxpayers purchasing domestic air and railway passenger transport services can confirm the use of electronic tickets for VAT deductions through the electronic invoice service platform [4]. - Taxpayers who have returned all previously refunded VAT credits can continue to deduct input VAT when filing their VAT returns, as per the regulations outlined in the announcement [5]. - The article clarifies that VAT refunds can be processed for overpaid taxes resulting from sales discounts or returns, with specific procedures for both general and simplified tax calculation methods [5].

Core Viewpoint - The article discusses the implications of tax regulations and the importance of compliance in business operations, highlighting the risks associated with tax evasion practices such as issuing false invoices [4]. Group 1: Tax Regulations - Small-scale taxpayers are exempt from value-added tax if their monthly sales do not exceed 100,000 [3]. - The article references the "Invoice Management Measures" of the People's Republic of China, which prohibits the issuance of false invoices and outlines penalties for violations, including fines ranging from 50,000 to 500,000 for amounts exceeding 10,000 [4]. Group 2: Compliance and Integrity - The importance of long-term business operations through compliance and honest tax payment is emphasized, suggesting that businesses should avoid engaging in practices that could lead to legal repercussions [4].

Core Viewpoint - The article provides a detailed guide on how to export and download invoice details from the electronic tax bureau after issuing electronic invoices, emphasizing the steps involved in the process [2][3][4]. Group 1: Invoice Export Process - Users can log into the electronic tax bureau and navigate to the "Invoice Business" section to access invoice query statistics [3][4]. - The process involves selecting the "Invoice Query" option, specifying the invoice issuance date range, and then clicking on "Query" followed by "Export" or "Download" to save the data locally [5]. Group 2: Taxpayer Information - The article mentions that taxpayers can check their issued, received, and historical invoices, as well as customs payment records through the electronic tax bureau [5]. - It highlights the ability to query various types of invoices and their associated tax amounts, providing a comprehensive overview of the taxpayer's invoicing activities [5].

Group 1 - The article discusses the process for taxpayers to resolve their "non-normal status" in the new electronic tax bureau, which can halt invoice usage and lead to tax collection and penalties if not addressed [3][4][5] - A taxpayer is classified as a non-normal taxpayer if they fail to submit tax declarations for three consecutive months, leading to automatic recognition by the tax collection system [4] - To lift the non-normal status, taxpayers must rectify their overdue declarations, pay any penalties, and complete the necessary tax filings [5][8] Group 2 - The article outlines the steps to resolve non-normal status through the new electronic tax bureau, starting with logging in and navigating to the relevant sections for tax declaration and reporting [6][7] - If there are unresolved issues, the system will prompt the taxpayer with details, allowing them to address any outstanding declarations or violations [7] - Once all issues are resolved, the taxpayer can successfully cancel their non-normal status and download the relevant notification document [8]

Group 1 - The article discusses the differences between employment income and labor remuneration, highlighting that employment income is derived from a relationship of being employed, while labor remuneration is earned independently without such a relationship [3] - Employment income is subject to cumulative withholding tax calculated monthly, while labor remuneration is taxed on a per-instance basis, with specific deductions applied [3] - Both types of income fall under the category of comprehensive individual income tax, which is settled annually with a progressive tax rate ranging from 3% to 45% [3] Group 2 - The article outlines the tax treatment of various income types, including wages, labor remuneration, manuscript fees, and royalties, all of which are combined for tax purposes at the end of the year [3] - Specific deductions for employment income are calculated based on a monthly threshold of 5000 yuan multiplied by the number of months employed, while labor remuneration has a deduction of 800 yuan for amounts not exceeding 4000 yuan [3] - The article emphasizes that both employment income and labor remuneration are subject to the same tax rate structure, reinforcing the need for proper tax planning [3]