欢迎扫描下方二维码关注： 近期，国家税务总局、交通运输部联合发布了《关于在收费公路通行费（ETC）领域全面推行数电发票有关事项的通知》。推行数电发票 后， 最新的收费公路通行费电子发票长什么样？一起来看看吧！ 图解他坟 1110 发票类型 变化- 电子发展 (高级发票) 发表号码: 开昌日期: 1电子发表 (音频发票) I▶ 上一版 通行费电子发票在发票类型处显示的 是增值税电子普通发票。 l 数电发票推行后 该处变更为 电子发票 (普通发票) "通行费"标签 电子发票(音频 发票) 发展号码 10. | 在发票左上角 增加 "通行费" 专属标签 此标签是通行费电子发票独有的 发票代码 变化三 * (雷威发票) 发展号码： (3) 开展日期： 电子发 发票号码:3 开票日期: I▶ 上一版 通行费电子发票在此处显示发票代码, 发票号码,开票日期、校验码。 I 数电发票推行后 发票代码、校验码被取消 8 保留了开票日期 VI ( 发票号码也做了更新 由以前的8位增加到20位 第5位是 "7" 代表数电票开具渠道 第6位是 "g" 是通行费数电发票的 专用代码 购销方信息 变化四 发票（雷威发票） 发票号码: 开 ...

Tax Policy for Employment of Disabled Persons - Taxpayers who employ disabled individuals can receive a VAT refund based on the number of disabled persons employed, with the refund limit determined by local minimum wage standards multiplied by four [3] - To qualify for the VAT refund policy, a taxpayer must employ at least 10 disabled individuals, or 5 for blind massage institutions, with the proportion of disabled employees being at least 25% of the total workforce [4] - Disabled individuals providing repair services are exempt from VAT, as per regulations that allow for VAT exemption on services provided by disabled persons [5] Land Use Tax Incentives - Units that employ an average of more than 25% disabled individuals, with at least 10 employed, may be eligible for a reduction or exemption from urban land use tax for that tax year [6] Labor Dispatch and Employment Policies - In cases of labor dispatch involving disabled individuals, both the dispatching and receiving units must agree on which party will benefit from the employment security fund policies [7]

Group 1 - The article discusses the "Going Global" tax guidelines issued by the State Administration of Taxation, which summarize tax policies and agreements for taxpayers operating abroad [2] - The "Going Global" tax guidelines are divided into four chapters: tax policies, tax agreements, management regulations, and service measures, detailing 120 relevant issues for taxpayers [2] - The guidelines aim to help companies understand and navigate the tax risks associated with establishing subsidiaries overseas [2] Group 2 - To access the "Going Global" tax guidelines, users can visit the State Administration of Taxation's website and navigate to the "Belt and Road" tax service section [4] - Alternatively, users can log in to the national unified electronic tax bureau as a business entity and access the guidelines through the "Going Global" tax service menu [6]

Group 1 - The core concept of financial product transfer involves the transfer of ownership of foreign exchange, securities, non-commodity futures, and other financial products [2] - Other financial products include various asset management products such as funds, trusts, and wealth management products, as well as various financial derivatives [2] - The sales amount for financial product transfer is determined by the balance after deducting the purchase price from the selling price, with any positive or negative differences offset against each other [2] Group 2 - The time of tax obligation for taxpayers engaged in financial product transfer occurs on the day of ownership transfer [3] - Certain financial product transfer incomes are exempt from value-added tax, including transactions by qualified foreign institutional investors (QFII) and Hong Kong market investors through specific channels [4] - Financial product transfers cannot issue special value-added tax invoices [4] Group 3 - The relevant policies are outlined in the notice from the Ministry of Finance and the State Administration of Taxation regarding the comprehensive implementation of the pilot program for the conversion of business tax to value-added tax [4]

Group 1 - The announcement from the National Taxation Administration clarifies that welfare subsidies provided by enterprises can be deducted from taxable income if they meet specific criteria outlined in previous regulations [3] - The criteria for reasonable salary and wage deductions include having a standardized salary system, alignment with industry standards, consistent salary payments, compliance with personal income tax obligations, and not being aimed at tax evasion [5] Group 2 - The tax policy for agricultural cooperatives states that sales of agricultural products produced by members are exempt from value-added tax, and such sales cannot issue special VAT invoices [12]

Group 1 - The article discusses the tax deduction policies for employee welfare subsidies and salaries as per the regulations set by the State Administration of Taxation [10][13] - It specifies that welfare subsidies that are part of the employee salary system and meet certain criteria can be deducted from taxable income [10] - The criteria for reasonable salary payments include adherence to established salary systems, alignment with industry standards, and compliance with tax obligations [13] Group 2 - The article outlines that agricultural products sold by farmers' cooperatives are exempt from value-added tax (VAT) under specific conditions [17] - It states that farmers' cooperatives cannot issue special VAT invoices for sales that qualify for tax exemption [17]

Group 1 - The article provides a tax declaration calendar for various taxes, including value-added tax, consumption tax, and personal income tax, with specific deadlines outlined for each type [9][10][12] - It emphasizes the importance of timely tax declaration and payment, detailing the procedures for property tax and urban land use tax submissions [10][11] - The article introduces an online service feature, "Yueyue," which allows taxpayers to seek assistance through the electronic tax bureau or app, enhancing convenience in tax-related inquiries [13][14] Group 2 - Taxpayers are encouraged to utilize the electronic tax bureau for tax source information collection and submission, streamlining the process for property and land use taxes [11][12] - The article highlights the option for taxpayers to confirm their tax submissions through pre-filled information, reducing the likelihood of errors [12] - It promotes the integration of online services with WeChat for accessing tax knowledge and submitting tax-related requests, indicating a shift towards digitalization in tax services [14]

欢迎扫描下方二维码关注： 以企业业务登录电子税务局,点击【地方特 (B) | 全国统一规范电子税务局 | ◎山西 | 首页 我要办税 | 我要查询 公众服务 | 地方特色 | · 下 9 @ 黑 元 | | | | --- | --- | --- | --- | --- | --- | --- | --- | | | B 级纳税人 | 我的待办 > | | 本期应由指 | 待签收文书 | 风险疑点 | 真5 | | | 距本月征期结束还有14天 | | | | | | | | | | 事项名称 | | 办理期限 | 标签状态 | | 擬作 | | 我的提醒> | | | | | | | | | | 2025-10-29 | International controllers. | | CONSECT - 17.900 - 12.000 | | | | | | 2025-11-25 | | | And Comments of the Comments of Concession of | | | | | | 2025-10-23 | | | | | | | | promote of consideration ...

Group 1 - The article discusses the process for taxpayers to apply for an increase in invoice quota when their current quota is insufficient for business needs, emphasizing that applications can be processed quickly if they meet relevant requirements [1] - Taxpayers can apply for an increase in invoice quota through the national electronic tax bureau or by visiting the tax service hall, where the application will be accepted and approved by the tax authority [1] - The tax authority aims to improve service efficiency and reduce processing times for quota adjustment applications, with a standard completion time of 10 working days for applications requiring review [1] Group 2 - The article outlines the conditions under which a business can apply for a review of its tax credit rating, including disputes over evaluation results and the timeline for submitting such applications [5] - Taxpayers can request a review of their tax credit rating within specific timeframes, with the tax authority required to complete the review within 15 working days of receiving the application [5]

Core Viewpoint - The "Tax Arrears Announcement Measures" aims to standardize the announcement behavior of tax authorities regarding tax arrears, protect taxpayers' legal rights, and ensure timely collection of state taxes, effective from March 1, 2026 [1][18]. Summary by Sections Article 1: Purpose and Definition - The measures are designed to regulate tax authorities' announcement of tax arrears, protect taxpayers' rights, and prevent new tax arrears from occurring [2]. - Tax arrears are defined as unpaid taxes beyond the legal deadlines, including various types of taxes such as educational fees and local educational surcharges [2]. Article 5: Announcement Authority - The announcement authority is defined as the tax bureau at or above the county level [5]. - Tax authorities are required to announce tax arrears monthly on administrative law enforcement information public platforms and may use other channels as needed [5]. Article 8: Announcement Content - The announcement must include detailed information such as the taxpayer's name, identification number, responsible person's name, tax types, arrears amount, and any penalties incurred [8][9]. Article 10: Confirmation Process - Before making an announcement, the tax authority must send the proposed announcement content to the taxpayer for confirmation, allowing them to raise objections within three working days [10]. - If the taxpayer does not confirm or the objection process is completed, the tax authority will proceed with the announcement [11]. Article 12: Approval Process - The announcement must be approved by the head of the announcement authority before being made public [12]. Article 13: Exemptions from Announcement - Certain situations, such as bankruptcy or cases involving state secrets, may exempt tax arrears from being announced [13][14]. Article 10: Updating Announcements - Tax authorities must update the announcement if the taxpayer has cleared the arrears or if there are changes in registration information [14][25]. Article 22: Main Considerations for Revisions - The revisions aim to standardize tax enforcement, enhance the role of tax arrears announcements, and strengthen taxpayer rights protection [22]. - Key changes include clarifying the announcement process, unifying announcement frequency to monthly, and ensuring timely updates of tax arrears information [23][24][25].