Group 1 - The article emphasizes the importance of tax policies in promoting high-tech industries in Yantai, highlighting the role of local tax authorities in supporting innovation and development [5] - It discusses the initiatives taken by the Yantai High-tech Industrial Development Zone to attract investments and foster a favorable business environment through tax incentives [5] - The article provides insights into the collaboration between tax authorities and businesses to streamline tax processes and enhance compliance, ultimately benefiting the local economy [5] Group 2 - The article outlines specific tax benefits available to high-tech enterprises, including reduced tax rates and exemptions, aimed at stimulating growth in this sector [5] - It mentions the positive impact of these tax policies on the overall economic development of Yantai, contributing to job creation and technological advancement [5] - The article concludes with a call for continuous improvement in tax regulations to further support the growth of high-tech industries in the region [5]

Group 1 - The article provides a step-by-step guide for taxpayers on how to print a tax clearance certificate after completing tax deregistration through the electronic tax bureau [1] - The first step involves logging into the electronic tax bureau as a business entity and navigating to the tax information query section [1] - The second step requires selecting specific query conditions such as "processing date" and "matter type" to find the tax deregistration records [1] - The final step includes downloading and printing the tax clearance certificate from the system after accessing the document list [1]

Group 1: Cross-Regional Tax Registration - Companies that purchase mines in a different region must complete cross-regional tax source registration if notified by tax authorities [3] - There are two login methods for cross-regional tax source registration [3][4] Group 2: Exploration Fees - Companies must pay exploration rights usage fees even during the exploration phase, as per regulations [6] - The exploration rights usage fee is calculated annually based on the area of the block, starting at 100 yuan per square kilometer for the first year and increasing by 100 yuan each subsequent year, capped at 500 yuan per square kilometer [9][11][12] Group 3: Mining Fees - Once a mine enters the extraction phase, companies are required to pay various fees, including mining rights usage fees and special income from mineral resources [13] - The mining rights usage fee is set at 1000 yuan per square kilometer annually [14] Group 4: Payment Timing - The latest payment deadlines vary based on the type of mining rights transfer revenue, with a 30-day window from the receipt of the payment notice [21] - Late payments incur a penalty of 0.2% per day, capped at the total amount owed [21] Group 5: Invoice Issuance - Companies can issue invoices for non-tax revenue through the national electronic tax bureau by navigating to the appropriate section [23]

欢迎扫描下方二维码关注： 3.在职工个人缴费证明打印界面内，选择要打印的费款所属期起止时间，输入职工姓名或身份证号，输入完毕点击【查询】，查询到要打印的信息后 将其勾选，然后点击【确定】。 4.在查询到的各条缴费明细中，勾选自己需要打印的对应明细，勾选完毕点击【开具】。 1.以企业业务登录电子税务局网页版，点击【地方特色】，或直接点击下方【社保费业务】进入社保相关模块。 2.进入社保业务界面，点击【证明打印】-【职工个人缴费证明打印】。 | 10 职工个人都看证明7183 | 4- 247.0 | | | | | | | | | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | | 原因(NSURMIE: 2025-41-06 月 | | 童肤处照相土 2025 44-16 月 | | M-S : Mill | | | 麻松说明: | | | | | | 0.0 | Ho CROW | | | | | | | D DIE | IEVERLY | ианова | DC 441 | 바둑이카 | 바둑르카 | 10999 | @21 ...

Group 1 - The article emphasizes the importance of tax administration in enhancing local economic development and improving public services [3] - It highlights the role of tax revenue in funding essential infrastructure projects and social programs [3] - The article discusses recent initiatives taken by the tax authorities to streamline tax collection processes and improve compliance among taxpayers [3] Group 2 - The article provides statistical data showing an increase in tax revenue collection, indicating a positive trend in local economic activity [3] - It mentions specific measures implemented to support small and medium-sized enterprises (SMEs) in tax compliance and financial management [3] - The article outlines future plans for further enhancing tax services and promoting taxpayer education to foster a better understanding of tax obligations [3]

Group 1 - The article discusses the R&D expense super deduction policy, which allows companies to deduct a certain percentage of their R&D expenses from taxable income to encourage innovation and enhance technological competitiveness [2] - R&D expenses include costs related to research and development activities, such as labor, materials, and equipment depreciation [2] - The super deduction allows companies to increase the amount of R&D expenses that can be deducted, effectively reducing their taxable income and tax liability [2] Group 2 - Certain activities are not eligible for the R&D expense super deduction, including routine upgrades of products or services, direct application of existing research results, and market research [1] - Examples of ineligible activities include providing technical support for commercialized products, simple modifications to existing products or processes, and social sciences or humanities research [1] - The article emphasizes that market research expenses do not qualify for the R&D expense super deduction policy [1]

Core Viewpoint - The article discusses the procedures and regulations related to tax declaration and penalties for overdue submissions in the context of the new electronic tax bureau system in China. Group 1: Tax Declaration Regulations - Taxpayers who fail to submit tax declarations on time may face fines ranging from 2,000 to 10,000 yuan depending on the severity of the situation [1] - The "first violation not punished" rule applies if the taxpayer corrects the issue proactively or within the deadline set by the tax authority [1] Group 2: Accessing Notifications - Enterprises can find the "Notice of Order to Correct within a Deadline" in the new electronic tax bureau under the "My To-Do" section [2] - Notifications regarding overdue social insurance fee declarations can be accessed through the "Local Features" section [2] Group 3: Handling Overdue Declarations - After confirming the "Notice of Order to Correct within a Deadline," enterprises can proceed with overdue tax declarations based on the specified tax types [4] - The system automatically assesses whether the taxpayer qualifies for the "first violation not punished" rule and sends the relevant documents accordingly [4] Group 4: Overdue Declaration Procedures - There is no separate entry for "overdue declaration" in the new electronic tax bureau; the process follows the same path as regular declarations [5] - Specific paths for various tax types, such as value-added tax and corporate income tax, are outlined for both general and small-scale taxpayers [6][7][8] Group 5: Querying Unsubmitted Information - Enterprises can check for unsubmitted tax information by navigating to the "Unsubmitted Query" section in the new electronic tax bureau [10] - The system provides automatic records of unsubmitted declarations, allowing users to initiate overdue submissions directly [10] Group 6: Handling Pre-Trial Overdue Declarations - Overdue declaration violations occurring before the enterprise was included in the new electronic tax bureau pilot can still be processed through the system, but penalties must be handled at the tax service hall [11]

Core Viewpoint - The article discusses practical tax knowledge related to property tax for companies purchasing office properties for self-use, emphasizing the calculation methods and relevant regulations [1][10]. Group 1: Property Tax Calculation - Property tax is to be paid by the property owner based on the original value of the property, with a deduction of 10% to 30% applied to the original value before calculating the taxable amount, and the tax rate is set at 1.2% [1][10]. - The original value of the property should include various non-separable auxiliary equipment and supporting facilities, such as heating, sanitation, ventilation, and lighting systems [3][4][5][6]. Group 2: Relevant Regulations - According to the Ministry of Finance and the State Administration of Taxation, the original value of the property for tax purposes must be recorded in the accounting books, and if not, it should be determined based on similar properties [2]. - The original value must also include land costs, which encompass the price paid for land use rights and development costs incurred [8][10]. - A specific regulation from the Shanghai Municipal Government states that from January 1, 2019, the deduction ratio for property value in the city is adjusted to 30% for property tax calculations [10].

1.登录电子税务局网页版， 点击【公众服务】-【公众查询】-【证明信息公共查询】进入相应功能 页面。 欢迎扫描下方二维码关注： 2. 选择"中国税收居民身份证明"模块 ，填写【纳税人名称】、【编号】、【纳税年度】和【验证 码】，点击【查询】。 3.查询到对应的"中国税收居民身份证明"，点击右侧【查看】即可查看对应证明并完成对该证明查 验。 4. 选择" 无欠税查询 "模块， 填写【文书字轨】、【无欠税证号】、【纳税人识别号】、【纳税人 名称】和【验证码】，点击【查询】。 5.查询到对应的"中国税收居民身份证明"，点击右侧【查看】即可查看对应证明并完成对该证明查 验。 来源：国家税务总局威海市税务局 国家税务总 局威海市文登区税务局 审核：国家税 务总局山东 省税务局征管和科技发展处 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： 丁玉婷 季宇杰 刘玟惠 编审：李国秀 责编：桑 军 来源山东税务 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 ...

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