Core Viewpoint - The article provides a comprehensive overview of the Environmental Protection Tax Law, detailing the taxable pollutants, tax rates, calculation methods, and filing requirements for businesses and organizations that emit pollutants into the environment [2][4][8]. Taxable Pollutants and Rates - Taxable pollutants include air pollutants, water pollutants, solid waste, and noise, with specific tax rates outlined for each category [2][8]. - For air pollutants, the tax is set at 1.8 yuan per pollution equivalent, while water pollutants are taxed at 2.8 yuan per pollution equivalent [2]. - Solid waste is taxed at varying rates, such as 5 yuan per ton for coal gangue and 15 yuan per ton for tailings [2]. - Noise pollution is taxed based on the decibel level exceeding national standards, with monthly rates ranging from 350 yuan for 1-3 decibels over the limit to 11,200 yuan for levels exceeding 16 decibels [2][8]. Tax Calculation Method - The tax amount is calculated by multiplying the pollution equivalent or the amount of waste by the applicable tax rate [2][4]. - For example, the tax for air pollutants is calculated as: Pollution Equivalent × Specific Tax Rate = Tax Amount [2]. Filing and Payment Requirements - Environmental protection tax is calculated monthly and filed quarterly, with payments due within 15 days after the end of each quarter [4][8]. - If a taxpayer cannot file quarterly, they may file on a per-instance basis within 15 days of the tax obligation arising [4]. Exemptions and Reductions - Certain situations exempt businesses from paying the environmental protection tax, such as discharging pollutants into legally established centralized treatment facilities or complying with environmental standards for waste storage [4][8]. - Tax reductions are available for businesses that emit pollutants below specified thresholds, with reductions of 25% for emissions below 30% of the standard and 50% for emissions below 50% [4].

欢迎扫描下方二维码关注： ◈ 个体经营手册丨第一期：我开店啦 ◈ 个体经营手册丨第二期：开店怎么缴税？ 来源新疆税务 左右滑动查看 | 左右滑动查看 | | --- | 左右滑动查看 | 具面门不用Min2 | LLOEST | 未经允许不可 | 未经允许不可引用 | 未经允许不可引用 | 未经允许不可引用 | 未经允许不可引用 | 天经允许不 | | | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | 温馨提示 | | | | | | | | | | | 办理过程中有任何不明白的地方, | 可点击页面右侧"征纳互动"悬浮图标 | | | | | | | | | | 此图片来自微信公众平台 此图片来自微信公众平台 此图片来自微信 | 图片来自微信公众平台 此图片来目微信公众主令 此图片来自微信2 | 进行在线咨询哦~ | 未经允许不可引用 | 未经允许不可引用 | 未经允许不可引用 | 荣经允许不 | 未经允许不可引用 | 未经允许不可 | | | 是不是可简单了? | 没想到这么方便就办 | | | | | | | | | | ...

欢迎扫描下方二维码关注： 2025年税收统计调查工作已经开始。今年，纳税人可以在新电子税务局上填报。想知道具体如何操作？一起 来看看吧！ 哪些纳税人需要填报? 税收统计调查采用抽样方式选取部分企业参与调查，被选中的企业会收到主管税务机关的通知。 填报入口在哪里？ 点击上方"蓝字"，轻松关注我们 2025年全国税收 统计调查已经开始 填报指南看这里 登陆新电子税务局，点击【我要办税】-【税费申报及缴纳】-【申报辅助信息报告】-【税收统计调查】功能菜单/或在搜索栏 搜索"税收统计调查"。 需要填报哪些内容？ 税收统计调查共需填报4张表，分别是基本信息表、企业表、货物劳务服务表、调查问卷。 其中， 基本信息表是所有表合理审核的基础， 与调查问卷、企业表、货物劳务服务表行业表均有逻辑关系，请先填写基本 信息表，确保信息表无误后再依次按顺序填写企业表、货物劳务服务表、调查问卷，避免出现逻辑关系错误。 如何完成填报？ 1.基本信息表填报指南 填报基本信息表时请在下拉选项中选择至 最底层（最细项） ，并确保填写完整、准确。切换报表时若数据有问题或者有漏 填时，会出现审核未通过提示。需根据提示找到对应位置修改数据后再切换报表 ...

小李觉得,无论是工资薪金还是稿 酬,单位和杂志社都已经给自己交过税 了，没必要再补一笔钱，而且身边的朋友 大多数都是退税,怎么自己就是补税呢? 于是迟迟未办年度汇算。 税务机关发现后向他讲解了税收政 策，督促他及时办理了补税申报。 2019年新个人所得税法实施后,我国 开始施行综合与分类相结合的个人所得税 制度。居民个人取得的工资薪金、劳务报 酬、稿酬和特许权使用费四项综合所得, 需要在平时已预缴税款的基础上"查遗补 漏,汇总收支,按年算账,多退少补", 该制度使得一个纳税年度内同等收入水平 的人税负相同，促进了分配公平，是国际 通行做法。 欢迎扫描下方二维码关注： 儿 旺 尔 ロ 川 | 伊 中 560元。 来源 内蒙古税务 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。 ...

Core Viewpoint - The article provides a comprehensive guide on how to handle the red invoice process in the new electronic tax system, emphasizing the importance of correctly issuing and confirming red invoices to resolve common issues faced by taxpayers [3][4]. Summary by Sections Red Invoice Issuance Process - Taxpayers can issue red invoices when there are errors in the original invoices, such as returns or service interruptions, following the guidelines set by the State Administration of Taxation [3][4]. - The process involves filling out a "Red Invoice Information Confirmation Form" which must match the original blue invoice details [4][5]. Rules for Red Invoice Issuance - Different types of invoices have specific rules for red issuance: - Digital invoices can offset other digital invoices and paper invoices issued through the electronic invoice service platform [6]. - Paper invoices can only offset other paper invoices and tax-controlled invoices, not digital invoices [6]. - Tax-controlled invoices can only offset other tax-controlled invoices [6]. Situations for Red Invoice Issuance - If the recipient has not confirmed the invoice's purpose or recorded it, the issuer can automatically issue a red invoice without the recipient's confirmation [7]. - If the recipient has confirmed the invoice's purpose, either party can initiate the red invoice process, requiring mutual confirmation [8]. - If the original invoice has been used for VAT deduction, the taxpayer must adjust their input tax until the red invoice is received [9]. Restrictions on Red Invoice Issuance - Red invoices cannot be issued if the original blue invoice has been voided, fully offset, or is in a state of abnormal tax deduction [10]. - Specific VAT purposes such as "pending refund" or "already deducted" also restrict the issuance of red invoices [10]. Choosing the Reason for Red Invoice - Taxpayers must select the appropriate reason for issuing a red invoice based on the actual business situation, with restrictions on certain combinations of goods and services [11]. Steps for Issuing Red Invoices - The process involves logging into the electronic tax bureau, selecting the appropriate options, and confirming the details of the original blue invoice [14][19]. - If the red invoice is for a paper type, additional steps are required to manually issue the red invoice [21]. Confirmation Process for Red Invoices - The recipient must confirm the red invoice information through the electronic tax bureau, ensuring all details are accurate before proceeding [30][31]. - If the confirmation is not completed within 72 hours, the red invoice confirmation will be voided [29].

欢迎扫描下方二维码关注： | 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 | | | --- | --- | --- | --- | --- | | | 我要查询 | 混入共就河 | (a) | 最近便用: 风险感点清明 | | | 税务文书电子送达重词 | | | | | | 光值自查询 | 纳税值用状态信息查询 | | | | | | 法税增业服务机构(人员) 值用值账量的 | | | | | 委托代征协议直询 | | | | | | 一度式首与 | 母母都有意味出来 | | | | | | 力税法度及结果值量查询 | 历史力税操作查询 | | | 新疆工程度高速度、建设 59.877 | | 税收政策需入查询 | | | | ca TIE | | 税收政策通从民险提示扫腾站属重调 | | | 来源山西税务 税宣速递 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 ...

Core Viewpoint - Newly married couples should be aware of the differences in personal income tax special additional deductions compared to before marriage [1][15]. Group 1: Tax Deductions for Newly Married Couples - After marriage, couples can add spouse information and marriage registration date in the personal income tax app [9]. - There are two scenarios for tax deductions: - Each spouse can choose to deduct 50% of the standard deduction [9][11]. - One spouse can choose to deduct 100% while the other does not deduct anything [11]. Group 2: Tax Filing Process - Couples need to modify their housing loan interest deduction information in the app to reflect their marital status [10][12]. - The system will automatically calculate the deductions based on the selected options [11].

Core Viewpoint - The article provides guidance on how to check whether all tax fees have been declared on time through the electronic tax bureau, emphasizing the importance of timely tax compliance. Group 1: Methods to Check Tax Declaration Status - Method One: Log into the electronic tax bureau, navigate to "My To-Do" > "Current Period Declaration," and check the status of tax fees due for declaration (excluding social security fees). The "Label Status" indicates whether the declaration form has been submitted. For any unsubmitted forms, users can click on "Fill Declaration Form" to access the relevant declaration interface and follow the steps to complete the submission [3]. - Method Two: Use the "Query" > "One-Stop Query" > "Unsubmitted Query" function to check the current status of any unsubmitted tax fees [5].

Core Viewpoint - The article provides a detailed guide on how to apply for and track the progress of invoice quota adjustments, addressing common concerns and procedural steps for businesses [3]. Group 1: Application Process - The adjustment of invoice quotas can be processed quickly if no prior verification is needed, with a completion time of 2 working days from the acceptance of the application by the tax authority [5]. - If prior verification is required, the processing time extends to 11 working days from the acceptance of the application [6]. - Businesses can initiate the application by logging into the new electronic tax bureau and navigating to the invoice service platform [6][7]. Group 2: Steps to Apply - The first step involves logging into the electronic tax bureau and accessing the invoice service platform through the tax digital account section [6]. - The second step includes clicking the "Adjust" button next to the available invoice quota or selecting the invoice quota adjustment application from the billing services module [10][11]. - The third step is to click "New Application" to begin the adjustment process [13]. Group 3: Tracking Application Status - The application status can be tracked through the electronic invoice service platform, where submitted applications are listed [16]. - The status "Submitted" indicates that the application is pending, and businesses can choose to withdraw it if necessary [17]. - The status "Under Review" means the tax authority is processing the application, considering factors like invoice quota category and business conditions [18]. - The final status can be "Approved," "Pending Correction," "Not Accepted," or "Rejected," with options to download notifications or resubmit corrections if needed [19].

Core Viewpoint - The article discusses the importance of tax credit evaluation and the procedures for repairing tax credit ratings in the new electronic tax bureau system, emphasizing the behaviors that can negatively impact tax credit levels and the steps for rectification [2][14]. Tax Credit Evaluation Impacting Behaviors - Common behaviors that can affect tax credit ratings include failure to file tax returns on time, failure to pay taxes as required, improper issuance and management of invoices, and inadequate tax registration and bookkeeping [3][4][5][6]. - Serious violations leading to a direct classification as D-level include tax evasion, failure to pay taxes or penalties as required, and providing false information to obtain tax benefits [7][8][9][10][11][12][13]. Tax Credit Repair Process - Taxpayers can apply for tax credit repair if they meet certain conditions, such as rectifying late filings or payments, and fulfilling legal obligations after being classified as D-level [15][16][17]. - The repair process involves checking evaluation indicators, applying for credit repair through the electronic tax bureau, and submitting the application for approval [18][19].