欢迎扫描下方二维码关注： 1.以企业业务身份登录电子税务局网页版。 2.登录成功后，依次点击【我要办税】→【核定管理】→【环境保护税（调整）核定申请】。 3.系统跳转至"环境保护税（调整）核定申请表"界面，根据企业实际经营情况 选择环境保护税计算方法、核定期限起止日期。 4.下拉页面，点击【新增】，录入需要核定征收的应税项目信息。 5.进入核实信息无误后，点击【提交】，提示办理成功即可。 来源：国家税务总局菏泽市税务局 国家税务总局巨野县税务局 审核：国家税 务总局山东 省税务局征管和科技发展处 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。 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： 陈 实 编审：王 羽 责编：桑 军 来源 山东税务 欢迎扫描下方二维码关注： 未办理税务登记的企业(个体户)申请 清税证明可以通过电子税务局办理。路径: 进入全国统一规范电子税务局页面后,点 击右上方【公众服务】- ...

欢迎扫描下方二维码关注： 营业账簿。今天，我们整理了印花税的 常见问题,帮助大家更好地理解和申报 印花税。一起来看看吧! = Fits a free was with EDTEMATE 答: 不一定。印花税只对《中华人民共和国印 花税法》所附《印花税税目税率表》列明的合 同、产权转移书据、营业账簿和证券交易征 税。 其中,合同(指书面合同)，包括借款合同、 融资租赁合同、买卖合同、承揽合同、建设工 程合同、运输合同、技术合同、租赁合同、保 管合同、仓储合同、财产保险合同。 产权转移书据，包括土地使用权出让书 据,土地使用权、房屋等建筑物和构筑物所有 权转让书据(不包括土地承包经营权和土地经营 权转移)，股权转让书据(不包括应缴纳证券交易 印花税的)，商标专用权、著作权、专利权、专 有技术使用权转让书据。 0 74 Hillingh = = } } = } = } 如此舞台目, 星马 需要缴纳印花税? 答: 需要。根据《中华人民共和国印花税法》 规定，财产租赁合同属于印花税应税凭证，按 租赁金额的千分之一缴纳印花税。 (2 注意: 个人出租、承租住房签订的租赁合同，免 征印花税。 = Hairede Jacke ...

欢迎扫描下方二维码关注： 关于印发《〈社会保险基金会计制度〉补充规定》的通知 财会〔2025〕35号 国家医保局，各省、自治区、直辖市、计划单列市财政厅（局），新疆生产建设兵团财政局，有关单位： 为进一步规范医保经办机构对医疗保障基金相关业务的会计处理，服务加强医保基金管理，我们制定了《〈社会保险基金会计制度〉补 充规定》，现予印发，请遵照执行。 财 政 部 2025年12月23日 《社会保险基金会计制度》补充规定 根据《中华人民共和国会计法》，结合《社会保险基金会计制度》（财会〔 2017〕28号）实施以来出现的新情况，制定本规定。 一、关于长期护理保险基金和城乡医疗救助基金的会计制度依据 2.经办机构应当在本科目下增设"集采预付金"明细科目，核算经办机构按规定拨付定点医疗机构用于药品和医用耗材集中带量采购的预 付金。经办机构可以根据管理需要在该明细科目下按照预付对象进行明细核算或辅助核算。 3.经办机构应当在本科目下增设"直接结算资金"明细科目，核算经办机构在与医疗机构定期结算前直接与药企结算的药品和医用耗材资 金。经办机构可以根据管理需要在该明细科目下按照预付对象进行明细核算或辅助核算。 经办机构向药企 ...

Group 1 - The core viewpoint of the article is to provide guidance on the current tax policies for small and micro enterprises in China, specifically regarding the corporate income tax filing for the 2025 fiscal year [1][2]. Group 2 - Definition of small and micro enterprises includes three criteria: annual taxable income not exceeding 3 million yuan, number of employees not exceeding 300, and total assets not exceeding 50 million yuan [1]. Group 3 - The current tax policy allows small and micro enterprises to calculate taxable income at a reduced rate of 25% and pay corporate income tax at a rate of 20% until December 31, 2027 [2]. Group 4 - To enjoy the tax benefits, enterprises must self-assess, declare, and retain relevant documentation for review. The tax return form will automatically pre-fill the applicable tax reduction items [3]. Group 5 - If an enterprise has enjoyed the small and micro enterprise tax policy during prepayment but no longer meets the criteria during annual filing, it must pay the tax according to regulations [4]. Group 6 - Important documentation to retain includes proof that the business does not belong to restricted or prohibited industries, the calculation process for the number of employees, and the calculation process for total assets [9].

欢迎扫描下方二维码关注： 山东省电子税务局近期优化调整了居民企业（查账征收）企业所得税年度申报、残疾人就业保障金申报、代开发票等功能。小编梳理了操作说明，第 一时间分享给大家！ 一、调整居民企业（查账征收）企业所得税年度申报功能 优化内容： 新增《A107011符合条件的居民企业之间的股息、红利等权益性投资收益优惠明细表》校验规则，实现在全国范围内查询纳税人填写的被投资企业信 息，如未检索到被投资企业信息时，系统将弹出提示信息。 功能操作： 登录电子税务局，点击"我要办税—税费申报及缴纳—企业所得税申报—居民企业（查账征收）企业所得税年度申报"功能菜单，填写《A107011符合 条件的居民企业之间的股息、红利等权益性投资收益优惠明细表》，如填写的被投资企业信息在全国范围内未检索到，系统将弹出提示信息，如下图所 示： 二、调整残疾人就业保障金申报功能 优化内容： 在申报残疾人就业保障金时，新增对"上年在职职工工资总额""上年在职职工人数""上年实际安排残疾人就业人数"等项的校验。 功能操作： 登录电子税务局，点击"我要办税—税费申报及缴纳—非税收入申报—残疾人就业保障金申报"功能，如"上年在职职工工资总额"栏填 ...

Group 1 - The article discusses the process for adding tax personnel in the electronic tax bureau, emphasizing the need for correct identity type selection as "tax personnel" [4] - It outlines the steps for reporting and changing tax-related information, including accessing the comprehensive information section and selecting change items [4] - The article highlights the importance of compliance with regulations regarding social insurance contributions for various types of employers, including the basis for declaring wages for social insurance in 2026 [13][15] Group 2 - It mentions that employers must use the employee's salary for the month of hiring as the basis for declaring social insurance contributions for new employees in 2026 [13] - The article states that if there are errors in the wage declaration process, employers may face penalties and must pay late fees for insufficient contributions [17] - It also clarifies that cash transportation subsidies provided to employees are subject to personal income tax and must be included in the taxable income [20]

Core Viewpoint - The article provides a detailed guide on how taxpayers can participate in the "Prize Invoice" activity by registering and using the national unified electronic tax bureau to adjust their electronic invoice quota and successfully issue an electronic invoice [3][5][6]. User Registration Process - Step 1: Open the electronic tax bureau web portal and click on "Individual Business" to register [5]. - Step 2: Read and agree to the user agreement and privacy policy before proceeding [5]. - Step 3: Fill in personal identity information and confirm accuracy [5]. - Step 4: Complete identity verification using one of the recommended methods [5]. - Step 5: Set a personal password to complete registration [5][6]. Invoice Quota Adjustment Application - Step 1: Navigate to "Tax Handling" and select "Invoice Usage" to apply for quota adjustment [7]. - Step 2: Click on "New Application" in the invoice quota adjustment interface [7]. - Step 3: Fill in the required information for the adjustment, including the amount needed and the reason for the application [7]. - Step 4: After submission, check the application status and make corrections if necessary [8]. Issuing Electronic Invoices - Step 1: Select "Invoice Business" from the homepage to start the invoice issuance process [9]. - Step 2: Click "Immediate Invoice" to access the invoice creation page [9]. - Step 3: Choose the type of invoice to issue, ensuring it aligns with the "Prize Invoice" activity requirements [10]. - Step 4: Fill in the necessary invoice details, ensuring the buyer's name matches their ID [10]. - Step 5: Preview the invoice before finalizing and choose a delivery method for the invoice [10].

欢迎扫描下方二维码关注： 试用期可以少发工资吗？ 《劳动合同法实施条例》第十五条规定 劳动者在试用期的工资 不得低于 本单位相同岗位最低档工资的 80% 或者 不得低于 并不得低于 用人单位所在地的 最低工资标准 年休假期间能只发基本工资吗？ 问 根据《职工带薪年休假条例》规定 单位应当保证职工享受年休假 职工在年休假期间 享受与正常工作期间 相同的工资收入 工伤期间单位能少发工资吗？ 问 劳动合同约定工资的 80% 问 《工伤保险条例》第三十三条第一款 对此作了明确规定 职工因工作遭受事故伤害或者患职业病 需要暂停工作接受工伤医疗的 在停工留薪期内 原工资福利待遇不变 由 所在单位 按月支付 本期编辑：张子璇 来源 人力资源和社会保障部微信公众号 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。 登录电子税务局,点击【我要办税】-【发票使用】- 【发票用途确认】。 8 全国统一规范电子税务局 0 ...

欢迎扫描下方二维码关注： 财务小周 申税小微，我们公司前期有重大税收违法失信信息在"信用中国"上公布，因为这个 失信行为造成客户的大量流失，老板也急死了。但现在我们公司已缴清（退）税款、滞 纳金、罚款，请问可以申请提前停止公布失信信息吗? 为鼓励失信主体主动纠正违法行为、积极承担社会责任、重塑良好信用，《重大税收违法失信主体信息公布管理办法》（国家 税务总局令第54号）规定符合三类条件的失信主体，可以向税务机关申请提前停止公布失信信息。一起来看看吧！ 1 按上述情形第一项规定申请提前停止公布的，申请人应当提交停止公布失信信息申请表、诚信纳税承诺书等。 按上述情形第二项规定申请提前停止公布的，申请人应当提交停止公布失信信息申请表，人民法院出具的批准重整计划或认可 和解协议的裁定书等。 按上述情形第三项规定申请提前停止公布的，申请人应当提交停止公布失信信息申请表、诚信纳税承诺书以及省、自治区、直 辖市、计划单列市人民政府出具的有关材料等。 注：具体材料要求，可详询作出确定失信主体决定的税务机关。 提前停止公布失信信息包括哪些情形？ 失信信息公布期间，符合下列条件之一的，失信主体或者其破产管理人可以向作出确定失信主 ...

Group 1 - The system has added a verification check for modified property original value data against the current value, prompting users to provide reasons for changes and submit supporting materials if the new value is below a certain percentage of the current value [2] - When maintaining rental taxable information, if the modified declared rental income is less than or equal to a certain percentage of the current value, the system prompts for a reason and requires supporting materials [3] - In the modification of land taxable details, if the land area is less than or equal to a certain percentage of the current value, the system prompts for a reason and requires supporting materials [5] Group 2 - After importing customs declaration forms for tax exemption applications, if there are abnormal prompts in the "Pending Data" section under "Data Management," it is usually due to the export date of the declaration not matching the corresponding exchange rate configuration [7] - Users can collect and batch input exchange rates by navigating to "Data Management - Basic Data Management - Exchange Rate Management" and clicking the "Add" button [8] - If there are still red circle prompts in the pending confirmation exchange rate data after completing the above steps, users need to perform batch input for the exchange rates [9] Group 3 - The electronic tax bureau does not support refunds for overpaid union funds; taxpayers must visit the local tax authority service hall to process these refunds [10] - For environmental protection tax information collection, if the exemption nature code and project name are grayed out and cannot be selected, it indicates that certain pollutants calculated using specific methods are not eligible for exemptions [12] - If there is a discrepancy between the confirmed usage of export taxable customs declaration forms and the current tax declaration data, users must confirm the statistics in the "Export Taxable Customs Declaration Usage Confirmation" module before proceeding with the declaration [12] Group 4 - Individuals can declare stamp duty related to equity transfers through the electronic tax bureau by logging in and navigating to the appropriate tax declaration section [17] - The stamp duty tax source collection involves entering basic information and selecting the tax type "Stamp Duty" for equity transfer documents, with the tax basis determined by the amount listed in the transfer document [18] - From January 1, 2023, to December 31, 2027, there is a 50% reduction in stamp duty for small-scale VAT taxpayers, small and micro enterprises, and individual businesses, excluding securities transaction stamp duty [19]