欢迎扫描下方二维码关注： 新新新新疆疆疆疆电电电电子子子子税税税税务务务务局局局局 国家税务总局新疆维吾尔自治区电子税务局（以下简称"电子税务局"）是一个可实现涉税事项在线办理、涉税事项进度查 询、一户式查询，提供全方位服务的综合纳税服务平台。 今天我们学习第四十二期—— 清算企业所得税申报 。 清清清清算算算算企企企企业业业业所所所所得得得得税税税税申申申申报报报报 业务概述 纳税人可以进行清算企业所得税申报。 业务前提 纳税人状态为清算状态且已完成当期申报及注销期申报。 操作路径 我要办税>税费申报及缴纳>企业所得税申报>清算企业所得税申报 用户操作手册 操作步骤 操作步骤： 填写申报表 点击"清算企业所得税申报"跳转到清算企业所得税申报页面。系统弹窗提示："《中华人民共和国企业所得税法》第五十五条规 定：'企业应当在办理注销登记前，就其清算所得向税务机关申报并依法缴纳企业所得税。' 请您根据《财政部 国家税务总局关于企业清 算业务企业所得税处理若干问题的通知》（财税〔2009〕60号）规定，严格按照当期资产负债表相关内容，全部资产均应按可变现价值 或交易价格，确认资产转让所得或损失； 确认债权清理、债务 ...

Core Viewpoint - The 2024 annual tax credit evaluation results have been released, and taxpayers can easily check their tax credit ratings through the electronic tax bureau [8][19]. Group 1: How to Check Tax Credit Rating - Method 1: Log in to the electronic tax bureau, and the tax credit rating will be displayed next to the company name on the homepage [10]. - Method 2: - Step 1: After logging in, click on "I want to pay taxes" - "Tax Credit" - "Tax Credit Management" or search for "Tax Credit Management" [12]. - Step 2: Select the evaluation year as "2024" to view the evaluation results and detailed indicators [13]. - Step 3: Click on "Evaluation Information Issuance" to view and print the corresponding annual tax evaluation information [14]. Group 2: Importance of Tax Credit Evaluation - The tax credit evaluation results are crucial for taxpayers as they affect the enjoyment of tax benefits and the efficiency of tax handling [8]. Group 3: Adjustment and Correction - If taxpayers find discrepancies in their evaluation or have corrected any dishonest behavior, they can apply for adjustments in the "Tax Credit Management" interface [17].

2.进入"企业所得税清算报备"界面，选择"清算备案日 ""清算结束日""清算原因"，确认无误后，点击【提交】。 欢迎扫描下方二维码关注： 纳税人发生解散、破产、撤销以及其他情形，依法终止纳税义务的， 在注销税务登记之前，必须进行企业所得税清算。需要进行企业所得税清算的 企业，可以通过电子税务局 "企业所得税清算报备"模块向主管税务机关进行企业所得税清算报备。 分支机构不需要办理企业所得税清算报备(视同独立纳 税人按一般企业申报的分支机构除外)。 1.以企业业务身份登录电子税务局网页版，依次点击【我要办税】→【综合信息报告】→【状态信息报告】→【企业所得税清算报备】。 3.系统弹出确认提交提示："确定提交企业所得税清算报备申请？ 提交后，您的企业将变更为清算状态。" 点击【确定】。 4.系统跳转至提交成功界面并弹出提示："为提升您的申报数据质量，税务机关正在为您提供税收风险提示服务，若您存在风险疑点，稍后可在我的 消息中进行查看，请留意我的消息。"点击【确定】。 5.系统显示提交成功，点击查看《企业所得税清算事项备案表》，可下载备案表； 若存在未办结事项，可点击左下角【立即办理】，处理未办结事项 温馨提示：提交 ...

Core Viewpoint - The law aims to protect the rights and interests of rural collective economic organizations and their members, standardize their management, and promote high-quality development of new rural collective economies, thereby supporting rural revitalization and common prosperity [2][3]. Chapter Summaries Chapter 1: General Principles - Rural collective economic organizations are defined as regional economic entities based on collective land ownership, operating under a dual management system of family contracting and collective management [2][3]. - These organizations are crucial for the development of new rural economies, the consolidation of socialist public ownership, and the promotion of common prosperity [2][3]. Chapter 2: Members - Members of rural collective economic organizations are residents with stable rights and obligations related to the organization, relying on collective land for their basic livelihood [17]. - Members have rights to participate in decision-making, access financial reports, supervise management activities, and share in collective profits [21][28]. Chapter 3: Organization Registration - Rural collective economic organizations must register to obtain legal entity status and engage in civil activities appropriate to their functions [6][30]. - The establishment of these organizations must not alter collective land ownership [27]. Chapter 4: Organizational Structure - The members' assembly is the highest authority, responsible for major decisions, including the approval of the organization’s charter and the election of leadership [43][47]. - The organization can establish a council and a supervisory board to manage operations and ensure accountability [49][56]. Chapter 5: Property Management and Profit Distribution - Collective property is owned collectively and cannot be divided among individual members [36][62]. - The organization must manage collective assets responsibly and distribute profits according to established rules [69][70]. Chapter 6: Support Measures - The government is tasked with providing financial support and resources to enhance the development of rural collective economic organizations [79][82]. - Financial institutions are encouraged to offer diverse services to support these organizations [83]. Chapter 7: Dispute Resolution and Legal Responsibility - Disputes regarding member identity or internal management can be resolved through mediation or legal action [88][89]. - Members can seek legal recourse if their rights are infringed upon by decisions made within the organization [57][91]. Chapter 8: Supplementary Provisions - Existing organizations registered before the law's enactment will continue to be valid under the new regulations [97][98]. - The law will take effect on May 1, 2025 [99].

欢迎扫描下方二维码关注： 政策享受条件 (一) 捐赠途径 公益性捐赠是指企业通过 公益性社会组织或者县级以上 人民政府及其部门进行的捐赠。 (二) 捐赠范围 用于符合法律规定的慈善活动公益事 业的捐赠。 公益慈善事业，应当符合《中华人民共 和国公益事业捐赠法》第三条对公益事业范 国的规定或者《中华人民共和国慈善法》第 三条对慈善活动范围的规定。 (三) 留存备查资料 企业将符合条件的公益 性捐赠支出进行税前扣除， 应当留存公益性社会组织、 县级以上人民政府及其部门 等国家机关在接受捐赠时开 具的财政部或省、自治区、直 辖市财政部门监 (印) 制的公 益事业捐赠票据备查。 社会性公益组织 需及时申请公益性 捐赠税前扣除资格 符合条件的社会性公益组织包括依法 设立或登记并按规定条件和程序取得公益 性捐赠税前扣除资格的慈善组织、其他社 会组织和群众团体。公益性捐赠税前扣除 资格在全国范围内有效,有效期为三年。 特别提醒，社会组织应 按民政部门的规定，准确、 及时报送经审计的上年度专 项信息报告，以免影响公益 性 捐 赠 税 前 扣 除 资 格 的 申 请。符合条件或当年末到期 的公益性群众团体应及时提 交资格申请。 ...

欢迎扫描下方二维码关注： 编辑：四川省税务局宣传中心 | 制作：广安税务 来源四川税务 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。 ...

欢迎扫描下方二维码关注： 总分机构企业所得税汇总纳税要怎么备案？ 年度汇算时总分机构申报有哪些核心要点？ 您是否也有这些疑问？接下来请带着您心中的疑问，小编将会分步骤拆解备案流程与申报实操，带您轻松完成申报。 一、政策依据速览 根据《中华人民共和国企业所得税法》及《跨地区经营汇总纳税企业所得税征收管理办法》（国家税务总局公告2012年第57 号），总分机构需实行"统一计算、分级管理、就地预缴、汇总清算"的纳税方式。 案 主 总机构及具有主体生产经营职能的二级分支机构（三级及以下由二级机构汇总，无需单独备案）。 二、备案操作流程 总机构备案（以新电子税局为例） 0 1 登录新电子税局 进入新电子税局，点击【我要办税】→【综合信息报告】→【特定涉税信息报告】→【汇总纳税报告】。 | 全面试一般落电子股票局 0 10 | | 图 图图 图图OR 公安图片 图片特色 | | | | --- | --- | --- | --- | --- | | | 性能力化 | 我要办税 | 0 | | | | F2@PROFe | | | | | | GOGERY | 图-0-22,01 STA | | | | | 对面中国 | ...

欢迎扫描下方二维码关注： 第二步 点击【职工信息参保管理】,点击【更新】-【全 量更新】。 第三步 确认新增人员参保信息无误后, 点击【月度 缴费工资申报】-【添加】-【单个录入】,选择【员 工】,录入【新缴费工资】,核实生效年月,点击 【保存并继续】。 跳转到月度缴费工资申报主界面,点击左 上角【保存】按钮,弹出信息确认页面,依次选 择 "真实责任" 进行信息确认,点击【确定】。 | 4:20 年页 材方性语 月理都最工资中原 10.00 11 NON | 11.20 11 | 相互联网 Det Rate | | | | --- | --- | --- | --- | --- | | | 信息编认 | × | | | | *** *** | | 4 调给次选择"胤"、"实"、"贵"、"任" 行字。 * 声明:此来是根据国家顾牧法律法规及相关规定第三的,本人(单位)确认辑剧内 容 自 以 可曾,完整,并自愿对巅股内容承担法律 责 任 · | > | | | 2 自管理系列及 | | 其 ਸ 资 任 百 国 安 | 最新等工要(发) | 生活与用 | | 5 国际机会注册注册网站合合国人 | 运 | | 110 ...

Core Viewpoint - The article discusses the updated regulations regarding the tax refund process for foreign travelers, including the responsibilities of tax refund shops and the criteria for banks to become tax refund agents [1][2][3]. Group 1: Tax Refund Process - Tax refund shops must void the sales invoice and the corresponding tax refund application form if a foreign traveler returns goods after the issuance of the tax refund application [1]. - Once a sales invoice has been processed for tax refund, it cannot be voided or canceled with a red invoice [1]. - The new regulations are effective immediately upon publication [1]. Group 2: Eligibility of Banks as Tax Refund Agents - Banks wishing to become tax refund agents must meet specific criteria, including having facilities at the departure port, a functioning tax refund management system, and a clean tax compliance record for the past three years [2]. - The selection of tax refund agents will be conducted by provincial tax authorities in collaboration with finance and customs departments, ensuring fairness and transparency [2]. Group 3: Service Agreement and Duration - The service agreement between the provincial tax authority and selected tax refund agents will have a duration of two years [3]. Group 4: Tax Refund Methods - The refund currency will be in Renminbi, with amounts exceeding 20,000 RMB to be refunded via bank transfer, while amounts below this threshold can be refunded in cash or bank transfer based on the traveler's choice [5]. - Travelers must sign a receipt upon receiving or processing their tax refund [5].

1.登录新电子税务局，进入相关功能页面。 路径一：点击【我要办税】-【税费申报及缴纳】-【申报辅助信息报告】-【增值税期末留抵退税意愿补充填报】功能菜单。 路径二：首页搜索栏输入关键字查找"增值税期末留抵退税意愿补充填报"。 2.进入功能后，默认带出纳税人当前年度所有已申报增值税的期末留抵税额大于0且未办理退抵税费申请的记录。纳税人可以查看对应属期是否已经 采集了退税意愿。 欢迎扫描下方二维码关注： 3.查询、补充、修改数据 （1）查询历史年度数据 若需查询历史年度数据，可以选择历史年度，点击【查询】按钮进行查询。 （2）补充采集退税意愿 对未采集退税意愿的属期，纳税人可点击操作列的【采集】按钮，进入采集页面补充采集。 | | (- (1) (1) ) (1) (1) (1) (1) (1) (1) (1) ) ) | | | | | | | --- | --- | --- | --- | --- | --- | --- | | | | 服 ) 80000. CONCANSICANA 中国日记录取得 随即不大于只是短线公园和果。 | ● 高知良》：0710周立の日半期は1980年代が300万台では1988年度 ...