欢迎扫描下方二维码关注： 近日华东、华北、东北等地持续遭遇强降雨，引发洪涝和地质灾害，造成北京、河北、吉林、山东等地重大人员伤亡和财产 损失。 暴雨、洪水、台风等自然灾害，会给企业和个人带来不同程度的财产损失。根据相关规定，受灾地区符合条件的企业和个人可享受 增值税、 企业所得税、 个人所得税等方面的优惠。为帮助纳税人缴费人减少损失，我们梳理了自然灾害发生后纳税人缴费人可以享受 的税费支持政策，希望对您有所帮助。 一、增值税 （一）在自然灾害中，受损的购进货物以及相关的劳务和交通运输服务等的进项 税 额无需做 进项税额转出 。非正常损失， 是指因管理不善造成被盗、丢失、霉烂变质的损失。因此，纳税人因自然灾害造成的损失不属于非正常损失，不需要做进项税额 转出。 （二）被保险人获得的保险赔付为不征收增值税项目。 2.《中华人民共和国增值税暂行条例实施细则》 3.《财政部 国家税务总局关于全面推开营业税改征增值税试点的通知》（财税〔2016〕36号）附件2 《营业税改征增值税试点有关事 项的规定》第一条、第二款 二、企业所得税 企业实际发生的与取得收入有关的、合理的支出，包括成本、费用、税金、损失和其他支出，准予在 ...

Core Viewpoint - The article discusses the various postal services provided by China Post Group, including universal, special, and other postal services, highlighting their significance in the communication and logistics sectors [2][3]. Group 1: Universal Postal Services - Universal postal services include the delivery of letters, parcels, and the issuance of stamps and newspapers, as well as postal remittance services [4]. - The services cover items such as letters, printed materials, postal cards, anonymous letters, and postal small packages [5]. Group 2: Special Postal Services - Special postal services encompass the delivery of letters for soldiers, confidential communications, materials for the visually impaired, and the remains of revolutionary martyrs [8]. Group 3: Other Postal Services - Other postal services refer to the sale of postal products like postal albums and postal agency services [9].

Core Viewpoint - The article outlines new regulations for individual businesses, detailing registration rules for business locations, investment regulations, and tax incentives for small-scale taxpayers [4]. Group 1: Registration Rules - Individual businesses can apply for registration of one or more physical business locations within the jurisdiction of their registration authority [4]. - If an individual business operates outside its registration authority's jurisdiction, it must establish a separate individual business [4]. - Online operators can register their e-commerce platform as their business location [4]. Group 2: Investment Regulations - Individual businesses investing in or holding shares in enterprises must do so as shareholders (investors, partners) [4]. Group 3: Cancellation System - Individual businesses under investigation, facing administrative measures, or subject to fines cannot apply for cancellation of registration [4]. Group 4: Tax Incentives - For small-scale VAT taxpayers, individual businesses are exempt from VAT if their monthly sales are below 100,000 yuan [4]. - A reduced VAT prepayment rate of 1% applies to taxable sales revenue for eligible businesses [4]. - Individual businesses can have their personal income tax halved if their annual taxable income is below a certain threshold [4].

Group 1 - The article provides a step-by-step guide for taxpayers on how to query and print their personal income tax payment records through the Natural Person Electronic Tax Bureau (Web version) [1][4][6] - Taxpayers can select the city "Xiamen" to access records dating back to April 2005 [3] - The default setting shows the current year's tax period, and users can choose the desired tax period to view corresponding records [4][6] Group 2 - The article introduces the "Yueyue" interactive feature for taxpayers to seek assistance through intelligent and manual interactions [13][14] - Taxpayers can input questions or use voice input for inquiries, and the system will provide relevant knowledge based on current matters [14] - If the intelligent response does not meet the taxpayer's needs, they can switch to manual interaction by clicking the "manual" button [15] Group 3 - Taxpayers can leave messages during the waiting period for manual interaction, which will be addressed by staff once received [17] - An appointment feature allows taxpayers to schedule a time for manual interaction if they are unavailable at the moment [18] - The personal center function enables taxpayers to check the status of their messages, appointments, and other related information [20] Group 4 - The article explains how to switch between personal and enterprise identities for interaction within the electronic tax bureau [23] - Taxpayers can view their message and appointment information across both web and app platforms [25] - Instructions are provided for natural persons to modify their default service agency through the personal center [25]

欢迎扫描下方二维码关注： 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。 【新参保职工工资甲报】 登录后进入电子税务局界面，点击上方【地方特 色】—【社保业务】—【新参保职工工资申报】 . 全国统一规范电子联备局 《剧班 分子心地 G er an on the 进入后，点击【查询】即可出现新参保职工的信 息，填入对应的【月缴费工资】点击左上方【提 交】即可完成新参保职工工资申报 E i ( 04] 【已申报工资调整】 若要调整已申报完的员工缴费工资，点击【地 方特色】—【社保业务】—【已申报工资调整】 HAND DE POST IN 出口速投管理 纳税值用管理 单位被费凭证开具 单位推荐凭证查验 我要查询 通用电子发生 追费申请 ( ( 社会保险费退费申 RUSE FITER 年度组费工資中拍 ����工工作�a 进入后点击左上方 【职工选取】 · C 勾选需要调整缴费工资的职工信息，点击下方 【 ...

Core Viewpoint - The article discusses the tax policies related to the sale of pet feed and the new tax credit evaluation system implemented by the tax authorities, emphasizing the importance of compliance and the implications for businesses in terms of tax obligations and benefits [4][10]. Tax Policies on Pet Feed - Pet feed products are not exempt from value-added tax (VAT) and are subject to a 9% tax rate [4]. - The article highlights the need for businesses to understand their tax obligations regarding pet feed sales to avoid penalties [4]. Tax Credit Evaluation System - A new tax credit evaluation system will be implemented starting July 1, 2025, which will expand the evaluation scope and integrate payment matters to enhance tax compliance [10]. - The evaluation will apply to various business entities that have completed tax information confirmation and identity reporting [10][12]. - The evaluation will include credit information from internal and external sources, assessing both regular and irregular indicators [13]. Evaluation Methodology - The tax credit evaluation will utilize an annual scoring system, with scores starting from 100 for compliant entities and adjusted based on the completeness of their tax information [13][19]. - New entities or those with serious credit issues will be subject to direct classification rather than scoring [14]. Credit Levels and Management - The credit levels will be categorized into five grades: A, B, M, C, and D, with specific score ranges defining each level [18][19]. - Tax authorities will provide differentiated services and management based on credit levels, including incentives for compliant entities and stricter measures for those with low credit ratings [22][23]. Credit Repair and Re-evaluation - Entities that have lost credit can apply for credit repair if they meet specific conditions, while those disputing their evaluation results can request a re-evaluation [24][25][26]. - The tax authorities will not accept re-evaluation requests after a credit repair application has been submitted for the same evaluation year [27].

Group 1 - The article discusses the process of tax credit review and re-evaluation for taxpayers who have objections to their tax credit ratings [8][9]. - Taxpayers can apply for a review of their tax credit rating by filling out the "Tax Credit Review Application Form" within the specified timeframe [8][9]. - The tax authority is required to complete the review and provide feedback to the taxpayer within 15 working days from the date of application acceptance [17]. Group 2 - The article outlines the steps for taxpayers to access the tax credit management system through the electronic tax bureau [10][11]. - Taxpayers can submit their review or re-evaluation requests by selecting the appropriate reasons and uploading necessary documents [12][13]. - After submission, taxpayers will receive a confirmation of successful application and must wait for the tax authority's review [14][15].

Core Viewpoint - The article provides a detailed guide on how to issue electronic invoices in bulk under specific circumstances, such as tax exemption and multiple project entries, using the electronic tax bureau system [1]. Group 1: Bulk Issuance of Exempt Invoices - For issuing bulk "exempt" electronic invoices, the tax rate should be set to "0" and the use of preferential policies should be marked as "yes" with the type selected as "exempt" [4]. - An example is provided for issuing an exempt invoice for Apple products, demonstrating the necessary fields to be filled in the template [4]. Group 2: Bulk Issuance of Invoices with Multiple Projects - The "invoice serial number" in the basic information section of the template serves as a unique identifier for associating invoice details and specific business information [5]. - An example illustrates how to include information for three different projects within a single invoice [5]. Group 3: Bulk Issuance of Invoices with Specific Business Types - In the template, the specific business type must be selected, and relevant information should be entered in the designated section for specific business information [7]. - An example is given for issuing invoices related to "goods transportation services" [7]. Group 4: Uploading and Finalizing Invoices - After completing the template, users should upload the saved template file in the bulk invoicing interface [9]. - Once the template is successfully imported, users can edit the content or preview the invoice before finalizing the bulk issuance [10].

Core Viewpoint - The article discusses the tax policies related to real estate rental income for individuals, highlighting the changes in VAT rates and exemptions for different property types from January 1, 2023, to December 31, 2027 [3][4][5]. Tax Policy Summary - **Non-Housing Properties**: - VAT rate is set at 5%, with a provision for individuals to average rental income over the lease period. If the monthly rental income does not exceed 100,000 yuan, it is exempt from VAT [3]. - A reduced VAT rate of 1.5% applies to gross rental income for individuals, with the same exemption condition [3]. - **Housing Properties**: - The article outlines various tax rates for urban maintenance and construction tax, local education surcharges, and property tax, with specific rates depending on the location of the property [3]. - Individuals with monthly sales not exceeding 100,000 yuan are exempt from education fees and local education surcharges [3]. - **Invoice Issuance**: - Individuals renting out properties can apply for VAT invoices through the local tax authority, with options available via the electronic tax bureau app or website [5][6][8]. - Tenants can also apply for VAT invoices if the landlord is unable to do so [6][8]. Taxpayer Credit Evaluation - The article mentions a new credit evaluation system for taxpayers, which includes basic credit information, tax compliance history, and external evaluations [14][15]. - Taxpayers are categorized into five credit levels (A, B, M, C, D) based on their annual evaluation scores, which are determined by their compliance with tax regulations [20][24]. - The evaluation results are published annually, and different management measures are applied based on the credit level of the taxpayer [26][27].

Core Viewpoint - The article discusses the regulations and implications of VAT deductions related to ticket refunds and employee benefits in the context of the current tax policies in China [5][8][13]. Group 1: VAT on Ticket Refunds - According to current policies, the VAT on ticket refunds charged by travel agencies is subject to a 6% tax rate [5]. - Companies can deduct the VAT on ticket refunds for business purposes from their output tax, provided they have the appropriate VAT invoices [6]. - Long-distance passenger tickets without passenger identity information cannot be used for VAT deductions [10]. Group 2: Employee Benefits and Deductions - Tickets purchased for collective welfare or employee rewards are not eligible for VAT deductions [12][13]. - The purchase of 20 tickets as rewards for employees is classified as a collective welfare project, thus the corresponding input tax cannot be deducted from the output tax [13]. Group 3: Electronic Invoicing Regulations - Travelers need to obtain electronic invoices (railway electronic tickets) for reimbursement, as per the latest regulations [21]. - Paper tickets can still be used for reimbursement until September 30, 2025, but cannot be issued alongside electronic invoices [21][22].