Core Viewpoint - The article provides a detailed guide on how to apply for and issue value-added tax (VAT) invoices online, emphasizing the step-by-step process and the necessary information required for successful application and issuance. Group 1: Application Process - Step 1: Log in to the account and navigate to the VAT invoice application section [3] - Step 2: Input the buyer's name and unified social credit code, supporting fuzzy search [3] - Step 3: Select the taxable location by choosing the corresponding province, city, and district [3] - Step 4: Fill in project information, including item name, category, and amount, with options to adjust tax rates [4] - Step 5: Confirm tax information, where the system automatically calculates the tax amount before submission [4] - Step 6: After successful issuance, invoices can be downloaded and delivered online without physical presence [4] Group 2: Common Issues and Solutions - If an invoice is incorrectly issued and not yet paid or issued, it can be voided [5] - For successfully issued invoices that need correction, a red-letter invoice or tax refund application can be submitted [5] - The system provides a pathway for voiding or correcting invoices through the homepage [5]

Core Viewpoint - The article discusses the tax implications for small and micro enterprises regarding corporate income tax prepayment and annual settlement, emphasizing the importance of compliance with eligibility criteria for tax benefits [7][8]. Group 1: Tax Prepayment and Benefits - Enterprises can enjoy corporate income tax benefits as small and micro enterprises during prepayment, even if they later exceed the eligibility criteria [7]. - An example is provided where a trading company initially qualifies for tax benefits but later exceeds the employee threshold, illustrating the need for careful monitoring of eligibility throughout the year [7]. Group 2: Compliance and Settlement - It is crucial for enterprises to verify their eligibility for tax benefits during the annual settlement process, ensuring compliance with the regulations [8]. - If an enterprise no longer meets the criteria, it must correctly report and pay the remaining tax due during the annual settlement [8].

欢迎扫描下方二维码关注： 对"三北" 地区供热企业的增值税、房产税、城 镇土地使用税优惠政策 增值税 《财政部 税务总局关于延续实施供热企业 有关税收政策的公告》(2023年第56号) 规定: 对供热企业向居民个人(以下称居民)供热取 得的采暖费收入免征增值税。 向居民供热取得的采暖费收入,包括供热 企业直接向居民收取的、通过其他单位向居民 收取的和由单位代居民缴纳的采暖费。 免征增值税的采暖费收入应当单独核算。 通过热力产品经营企业向居民供热的热力产品 4 时时 2017年 11月12日 11月 11月 11 工，以二十八岁的六八月，日出20 居民取得的采暖费收入占该经营企业采暖费总 收入的比例, 计算免征的增值税。 房产税、城镇土地使用税 · 《财政部 税务总局关于延续实施供热企业 有关税收政策的公告》(2023年第56号) 规定: 对向居民供热收取采暖费的供热企业,为 居民供热所使用的厂房及土地免征房产税、城 镇土地使用税;对供热企业其他厂房及土地,应 当按照规定征收房产税、城镇土地使用税。 对专业供热企业,按其向居民供热取得的 采暖费收入占全部采暖费收入的比例,计算免 征的房产税、城镇土地使用税。 对 ...

Core Viewpoint - The article provides a detailed guide on how companies can verify if their potential partners are classified as A-level taxpayers, emphasizing the importance of this classification for business collaborations [15]. Group 1: Verification Process - Companies can check the A-level taxpayer status by logging into the electronic tax bureau and navigating to the public service section [5][15]. - The A-level taxpayer list is updated monthly and is publicly available to encourage transparency and trust in business partnerships [5][15]. - To perform a search, companies need to input the taxpayer identification number, taxpayer name, and evaluation year [7][18]. Group 2: Importance of A-level Taxpayer Status - A-level taxpayer status is a recognition by tax authorities that can enhance a company's credibility and attractiveness as a business partner [15]. - The tax authorities actively publish the A-level taxpayer list as part of their incentive measures to promote compliance and good tax practices [5][15]. Group 3: Accessing the A-level Taxpayer List - The A-level taxpayer list can be accessed through the National Taxation Bureau's website, where users can select their respective province to find the relevant information [17]. - The system will display the taxpayer's information if they are classified as A-level; otherwise, no information will be shown [18][19].

General Provisions - Non-monetary assets such as cash, bank deposits, accounts receivable, and bonds are used by companies for external investments to achieve resource integration, which is treated as a sale of goods when provided to other units or individuals [2] - Certain situations are treated as sales of services, intangible assets, or real estate, including the gratuitous transfer of intangible assets or real estate to other units or individuals, except for public welfare purposes [2] Special Provisions - In asset restructuring, the transfer of physical assets along with associated debts and labor to other units or individuals is not subject to value-added tax (VAT), and the transfer of goods involved is exempt from VAT [3] Corporate Income Tax - Companies must assess non-monetary assets for external investments and calculate the transfer income based on the fair value after deducting the tax basis [4] - Resident enterprises can spread the recognized transfer income over a maximum of five tax years, while 100% owned parent-subsidiary companies have preferential policies [4] - Non-resident enterprises investing in domestic companies must pay taxes in a lump sum without deferred tax provisions [4] Individual Income Tax - Individuals transferring non-monetary assets must calculate personal income tax based on the transfer income, which is the fair value minus the original value and reasonable taxes [5] - Individuals must report and pay taxes by the 15th of the month following the taxable event, with the option to propose a payment plan for up to five years if needed [5] Land Value Increment Tax - Real estate developers transferring properties for employee benefits, rewards, or other non-direct sales must recognize income based on the average price of similar properties sold in the same area and year [5] - During restructuring, the transfer of real estate as investment does not incur land value increment tax, except when one party is a real estate developer [5] Consumption Tax - Taxpayers using taxable consumer goods for investments or debt settlement must calculate consumption tax based on the highest selling price of similar goods [6]

Core Viewpoint - The article discusses the exemption of value-added tax (VAT) for vegetable wholesale and retail businesses, highlighting its impact on pricing and customer loyalty. Group 1: Policy Overview - The policy states that taxpayers engaged in vegetable wholesale and retail are exempt from VAT on the sale of vegetables [6]. - Vegetables are defined to include various edible plants, fungi, and processed forms such as dried or frozen vegetables [7]. Group 2: Business Impact - The exemption allows businesses to maintain stable prices, which contributes to customer retention and increased sales volume [5][6]. - The article mentions that the lack of VAT reduces operational costs, enabling businesses to avoid arbitrary price increases [4]. Group 3: Regulatory Reference - The policy is based on the notification issued by the Ministry of Finance and the State Administration of Taxation regarding VAT exemption for vegetable circulation [8].

欢迎扫描下方二维码关注： 三、破产重整企业适用的修复标准是什么? 1. 对于未按规定期限办理税费申报、代扣 代缴等21项失信行为，符合修复条件的破产重 整企业或其管理人申请纳税缴费信用修复时， 扣分指标修复标准视同3日内纠正。 2. 对于部分纳税信用直接判为D级的严重 失信行为，符合修复条件的破产重整企业或其 管理人申请纳税缴费信用修复时，修复标准不 受申请前连续一段时间没有新增纳税缴费失信 行为记录的条件限制。 | 钠脫繳费信用的复范围及标准 | | | --- | --- | | 修复加分分值 | | | 用 指标 和分 30 日后 修复情形 3 日内 3 日后 30 日内 4 代码 分值 90 日内 | 90 日后 | | 科正 科正 纠正 | 织正 | | 涉及税费款 2000 | | | l 未按规定期限办理税费申报® 010101 5分 5分 元以下的加5分, 3 9 | 2 4 | | 其他的加4分 | | | 涉及税费款 2000 | | | 2 未按规定期限代扣代缴" 010102 5分 5分 元以下的加5分, 3分 | 2分 | | 其他的加4分 | | | 3 未按规定期限填报财务报表® ...

Group 1 - The article discusses various services and goods subject to different tax rates, including sales of intangible assets, real estate, and transportation services [2][3] - It outlines the categories of services that are applicable for a 6% tax rate, such as telecommunications and real estate leasing [2] - The article emphasizes the importance of tax credit ratings for businesses, particularly the A-level rating, which is publicly available and incentivized by tax authorities [10][11][14] Group 2 - The process for businesses to check their tax credit rating is detailed, including steps to access the National Taxation Bureau's website and input necessary information [12][14] - The article highlights the significance of maintaining a good tax credit rating for businesses seeking partnerships and contracts [9][10] - It mentions that the A-level tax credit rating is updated monthly and is crucial for businesses to understand their standing in the market [11][14]

欢迎扫描下方二维码关注： | A MICH E CAR I THE CONTRACT CO | | | | | | | --- | --- | --- | --- | --- | --- | | | | 一)登录后,点击上方"地方特色"栏目, | | | | | 洗择 "社保业务" | | | | | | | 点击 | | | "社保费申报缴纳—社会保险费缴费申报 | | | | (适用单位缴费人) | | 99 | ,进入社保费申报功能模 | | | | 块。 | | | | | | | 全国机一规范电子胶务局 ( 浙江 | 135 | KEOR 13.95 PM PH BLA 00000 18/5196 | | | | | 100 24 M | | 我的诗办 | A MOVIES 的书教文书 | 网站哪点 | HO | | | | 三合次8 | 想想状态 | | 10/1 | | 我的問題 | | | | | | | ● 用户的设备的投资者用利用 本田市東北 三大東日本十八年 | | | | | | | 第六十四年出生第十六年 11 11 12 11 16 16 11 16 12 11 16 11 | 2 ...

Core Viewpoint - The article discusses the definition, recognition standards, and tax benefits for non-profit research institutions in China, emphasizing their role in promoting scientific progress without profit motives [2][4][5]. Group 1: Definition and Recognition - Non-profit research institutions aim to promote technological advancement and primarily engage in applied basic research or provide public services [2]. - The recognition standards for non-profit research institutions will be established by the Ministry of Science and Technology in conjunction with the Ministry of Finance, the National Development and Reform Commission, and the State Administration of Taxation [4]. - These institutions must submit a written declaration to the relevant science administrative department, undergo approval and registration, and be marked as "non-profit research institution" in their registration [5]. Group 2: Tax Policies - Non-profit research institutions are exempt from property tax and urban land use tax for their self-used properties and land [8]. - The application for tax exemption must adhere to the recognition standards set by the relevant authorities [8]. - The tax obligations for property tax and urban land use tax arise at specified times, and institutions must declare within the designated tax period [9]. Group 3: Heating Enterprises Tax Exemption - The Ministry of Finance and the State Administration of Taxation announced that heating enterprises providing heating services to residents are exempt from value-added tax on heating fee income [21]. - The exemption applies to heating fee income received directly from residents or through other units, and it must be accounted for separately [21]. - For heating enterprises, the exemption from property tax and urban land use tax applies to the properties and land used for supplying heat to residents [23].