Group 1 - The article highlights the illegal practice of purchasing VAT invoices through "invoice fees," which can lead to serious legal consequences for companies involved [3] - Companies that accept fraudulent invoices may face administrative penalties and, if deemed criminal, could be subject to criminal prosecution [3] Group 2 - The article provides a warning about the risks associated with tax evasion and the importance of compliance with tax regulations [3]

Policy Basis - The article discusses the regulations regarding the deduction of input VAT for domestic passenger transport services, allowing taxpayers to deduct the input VAT from the output VAT based on the relevant invoices [3][5]. - It cites the announcement from the Ministry of Finance, State Administration of Taxation, and General Administration of Customs, which outlines the conditions under which input VAT can be deducted [3]. Conditions for Deduction - Not all situations allow for the deduction of input VAT; the invoices must comply with the regulations and the basic rules for input VAT deduction [5]. - Specific items are listed where input VAT cannot be deducted, including those related to simplified taxation methods, exempt projects, and personal consumption [6]. Income Recognition for Rental Income - The article explains the recognition of rental income according to the Enterprise Income Tax Law, stating that rental income should be recognized based on the payment terms agreed in the contract [13]. - It also mentions that if rental income is received in advance for a period extending into future years, it can be recognized evenly over the rental period [14].

Group 1 - The article discusses the necessary identity information for practitioners, including name, identification type, identification number, country or region, address, user name, unique user identifier, and contact number [3][4] - It emphasizes the importance of accurately filling in the source of income from internet platforms, specifying the platform name and user details based on actual income sources [3][4] - The article outlines the requirements for filling in VAT-related information, including tax basis, tax category, tax rate, current tax payable, exemption nature code, exemption tax amount, and tax refund amount [4][5] Group 2 - Additional tax fees such as urban maintenance and construction tax, education fee surcharge, and local education surcharge are calculated based on the VAT payable amount [5][6] - The article provides a detailed breakdown of how to fill in additional tax fees, including the calculation of each fee based on the VAT amount [6][8] - It mentions the support from the Zhejiang Taxation Bureau and provides links to various tax-related information and forms for practitioners [8]

Core Viewpoint - The article provides a comprehensive guide on invoice management during the "Double Eleven" shopping festival, emphasizing the importance of compliance and consumer rights in the context of electronic and paper invoices. Group 1: Invoice Types and Validity - Electronic invoices and paper invoices hold equal legal validity, and consumers can use both for rights protection and reimbursement [2][3] - Consumers can request invoices regardless of the purchase amount, as mandated by the Invoice Management Measures [4] Group 2: Invoice Verification and Reporting - To verify the authenticity of an invoice, consumers can use the National Taxation Administration's online verification platform [3] - If a merchant refuses to issue an invoice, consumers can report the issue to tax authorities through various channels [4] Group 3: Invoice Handling for Returns and Discounts - Electronic invoices cannot be voided once issued; instead, a red invoice must be issued for returns or errors [5] - For sales involving discounts, the invoice must reflect both the sales amount and the discount amount separately [5] Group 4: Tax Implications for Gifts and Pre-sales - Gifts provided by businesses are subject to VAT as deemed sales, calculated based on the average selling price of similar goods [6] - The tax obligation for pre-sold goods occurs on the day the goods are dispatched, with specific rules for large machinery and equipment [6]

Group 1 - The article emphasizes that merchants cannot refuse to issue invoices for discounted or promotional items, as this practice is non-compliant with regulations [4] - It states that when a customer requests a return, a "red invoice" must be issued instead of voiding the original electronic invoice [4][6] - The article outlines specific situations where VAT special invoices cannot be issued, highlighting compliance requirements for taxpayers [6] Group 2 - It explains that businesses benefiting from small-scale micro-enterprise tax incentives during prepayment must reassess their eligibility during annual tax settlement [11] - The example provided illustrates that if a business exceeds the criteria for small-scale micro-enterprises, it must stop enjoying the tax benefits and pay the remaining tax during the annual settlement [12] - The article stresses the importance of compliance and careful verification of eligibility for tax incentives during both prepayment and annual settlement [12]

Group 1 - The article discusses the process of issuing red invoices through the national electronic tax bureau, emphasizing the steps involved in confirming and submitting red invoice information [3][4][5] - It outlines the monthly statistics related to red invoices, including the total amount of red invoices received and the number of confirmation slips issued [5] - The article provides detailed instructions on how to enter query conditions and select blue invoices for red invoice processing [7][8] Group 2 - The article highlights the importance of confirming the reason for issuing a red invoice and ensuring all information is accurate before submission [8][9] - It mentions that once the red invoice information confirmation slip is submitted successfully, it can be directly issued without requiring confirmation from the other party [9] - The article includes a reminder about the availability of online services through the electronic tax bureau and the option for remote assistance via the "Yueyue" service for tax-related inquiries [27][28]

欢迎扫描下方二维码关注： 税务总局公告2014年第67号)规定,第二十条 具有下列情形之一的, 扣缴义务人、纳税人应当 依法在次月15日内向主管税务机关申报纳税: (一) 受让方已支付或部分支付股权转让价 款的; (二) 股权转让协议已签订生效的; (六) 税务机关认定的其他有证据表明股 权已发生转移的情形。 (三) 受让方已经实际履行股东职责或者 享受股东权益的; (四) 国家有关部门判决、登记或公告生效 的: (五) 本办法第三条第四至第七项行为已 完成的; 第三条 本办法所称股权转让是指个人将股 权转让给其他个人或法人的行为,包括以下情形: (一) 出售股权; (二)公司回购股权; (三) 发行人首次公开发行新股时, 被投资 企业股东将其持有的股份以公开发行方式一并 向投资者发售; (四) 股权被司法或行政机关强制过户; | | | 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。 山西新电子税局 业务办理指南 纳 如 ...

Group 1 - The article provides a detailed guide on how individuals can apply for vehicle rental invoices through the electronic tax bureau app and tax service halls [2][3][7] - Steps for using the electronic tax bureau app include logging in, selecting the invoice application function, and entering necessary information about the buyer and taxable location [3][4][6] - The article outlines the required materials for applying at the tax service hall, including the application form and identification documents [9][8] Group 2 - The process for submitting an application through the electronic tax bureau app involves multiple steps, including adding project information and confirming tax information before submission [4][6] - The article emphasizes the importance of correctly filling out the invoice details, such as the project type and amount, to ensure successful application [4][6] - It also mentions that after successful application, users can download the invoice directly from the app [6]

Group 1 - The core concept of the article is that companies can enjoy a tax deduction for wages paid to disabled employees, allowing for a 100% deduction on the wages when calculating taxable income [2][3]. - To qualify for this tax benefit, companies must meet specific conditions, including the requirement to pay wages through financial institutions and to contribute to social insurance for disabled employees [6][7]. - The calculation for the tax deduction is based on the gross salary of the disabled employee, not the net salary after deductions for social insurance and taxes [6]. Group 2 - Companies cannot claim the tax deduction for wages paid to retired disabled employees, as they do not meet the necessary conditions for social insurance contributions [6]. - Payments made in cash to disabled employees do not qualify for the tax deduction, as the policy mandates that wages must be paid through banks or financial institutions [6]. - If a disabled employee pays their own social insurance, the company is still ineligible for the tax deduction, as the company must make the contributions on behalf of the employee [6].

Group 1 - Tax authorities must declare the tax debts of enterprises, including education fees, local education surcharges, late fees, and penalties, within the creditor declaration period announced by the people's court [7] - From the date the people's court accepts the bankruptcy application until the enterprise is deregistered, the enterprise must comply with tax regulations and fulfill tax obligations [7] - The tax debts and related interests are to be declared according to the relevant provisions of the Enterprise Bankruptcy Law, with late fees and interests treated as ordinary bankruptcy claims [7] Group 2 - According to the regulations, a special VAT invoice must be complete and match the actual transaction; otherwise, the buyer has the right to refuse acceptance [9] - If a VAT invoice is issued by an unrelated third party, it constitutes a fraudulent invoice, which is prohibited by the Invoice Management Measures [10] - Non-compliant invoices cannot be used as tax deduction vouchers according to the Corporate Income Tax Deduction Voucher Management Measures [10][11] Group 3 - It is illegal for any unit or individual to lend or transfer invoices, and violations can result in fines ranging from 10,000 to 50,000 yuan [12] - Tax authorities should provide convenient channels for verifying the authenticity of invoices [12] - Companies can apply to increase their invoice quota through the electronic tax bureau for convenience [14]