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 ...

欢迎扫描下方二维码关注： | 亦多菜麵 | 备注栏信息 | 文件依据 | | --- | --- | --- | | 货物运输服务 | 填写起运地、到达地、车 | 国家税务总局关于停 | | | 种车号以及运输货物信 | 止使用货物运输业增 | | | 息,内容较多可另附清单 | 值税专用发票有关问 | | | | 题的公告(国家税务 | | 铁路运输企业提供货 注明受托代征的印花税款 | | 总局公告2015年第 | | 物运输服务 | 信息 | 99号) | | | 月）、代收车船税金额、 | 公告(国家祝务总局 | | --- | --- | --- | | | 滞纳金金额、金额合计等 | 公告2016年第51 | | | | 号） | | | 注明会员的纳税人名称、 | 国家税务总局关于开 展网络平台道路货物 | | 网络平台货物运输企 | 纳税人识别号、起运地、 | | | 业代开增值税专用发 | 到达地、车种号以及运输 | 运输企业代开增值税 | | | | 专用发票试点工作的 | | 調 | 货物信息,如内容较多可 | 通知(税总函 | | | 另附清单 | | | | | 〔2019〕 405 ...

Group 1 - The article discusses the tax policies related to various financial products, including the exemption of VAT for certain asset management products held until maturity [2] - It outlines the procedures for cross-border taxable activities and the conditions under which taxpayers do not need to reapply for exemption after initial registration [3] - The article emphasizes the importance of maintaining proper documentation for tax exemption claims to avoid penalties [3] Group 2 - It details the process for VAT deduction on electronic toll invoices, including the requirement for taxpayers to confirm the invoice usage through the VAT invoice service platform [5][6] - The article specifies that small-scale taxpayers can choose their tax reporting period, either monthly or quarterly, but cannot change this choice within the same fiscal year [8] - It highlights the need for certain production enterprises, such as those producing methanol gasoline and biodiesel, to maintain a tax deduction ledger as per regulatory requirements [10] Group 3 - The article clarifies the conditions under which software products can enjoy VAT tax incentives, including the necessity for certification from recognized software testing institutions [12] - It discusses the handling of non-taxable invoices for prepaid cards and the necessary steps for issuing negative invoices in case of customer returns [10][11] - The article mentions that specific tax offices must be visited for processing vehicle purchase tax exemptions [13]

Core Viewpoint - The article emphasizes the importance of issuing invoices in various everyday scenarios and the legal obligations of businesses to provide them to consumers [1][9]. Group 1: Common Scenarios - In a restaurant setting, customers should always request an invoice, as it is their right, even if the staff claims they have run out of invoices [3]. - After refueling at a gas station, customers can still request an invoice later, although it is advisable to do so immediately [5]. - Individuals renting out property are also required to issue invoices upon request, regardless of whether they operate as a business [6]. - For courier services, customers should be aware that they have the right to request an invoice, even if the staff suggests it is uncommon [8]. Group 2: Legal Framework - According to the "Invoice Management Measures of the People's Republic of China," businesses must issue invoices for any sales or services rendered [8]. - Failure to issue an invoice can result in penalties from tax authorities, including fines of up to 10,000 yuan [8]. - Repeated violations of invoice regulations can lead to public announcements by tax authorities regarding the offending businesses or individuals [8].

Core Viewpoint - The article discusses various types of invoices and certificates that can be used to deduct input VAT, beyond the commonly known ones, emphasizing the eligibility criteria for these deductions [1][2]. Group 1: Domestic Passenger Transport Tax Deduction Certificates - Four types of domestic passenger transport tax deduction certificates are eligible for input VAT deduction, including electronic ordinary VAT invoices and tickets that specify passenger identity [1]. - Conditions for deduction include that the expenses must have occurred after April 1, 2019, and must be related to employees under labor contracts or labor dispatch employees [1]. - The deduction is applicable only for domestic passenger transport services, excluding personal consumption or collective welfare [1]. Group 2: Toll Fee Invoices - Two types of toll fee invoices are recognized for input VAT deduction, including electronic ordinary VAT invoices for tolls on highways and bridge/toll gate fees [2]. - The input VAT amount is calculated based on the specified toll fees [2]. Group 3: Agricultural Product Invoices - Agricultural product sales and purchase invoices are also eligible for input VAT deduction, with specific rates applied based on the invoice details [2]. - The input VAT for agricultural products used in production or processing is calculated according to the specified purchase price and applicable tax rates [2].

Core Viewpoint - The article emphasizes the importance of tax services and compliance for businesses in the context of local tax regulations and support from tax authorities [4]. Group 1 - The article highlights the role of the Longgang District Taxation Bureau in providing tax services and support to local businesses [4]. - It mentions the significance of understanding tax regulations for effective business operations and compliance [4]. - The article encourages businesses to engage with tax authorities for better guidance and support [4].

Group 1 - The core concept of R&D expense super deduction is to allow companies to deduct a higher amount of their R&D expenses from taxable income, thereby reducing their tax burden [1][2] - R&D expenses include costs related to research and development activities such as labor, materials, and equipment depreciation [1] - The super deduction policy is a tax incentive aimed at encouraging innovation and enhancing technological competitiveness in the country [1][3] Group 2 - An example illustrates that if a company has an annual revenue of 2 million and R&D expenses of 1 million, without the super deduction, the corporate income tax would be 250,000 [2] - If the company applies a 100% super deduction, the corporate income tax would be reduced to 0 [3]

Core Viewpoint - The article discusses the enhanced user experience for taxpayers using the newly launched electronic tax bureau and its app, particularly focusing on how to issue VAT invoices for self-produced and self-sold agricultural products [3]. Group 1: Electronic Tax Bureau Features - The electronic tax bureau and its app have improved the convenience for taxpayers, allowing them to issue invoices from home [3]. - The app provides a step-by-step guide for taxpayers to issue VAT invoices for self-produced agricultural products [5][6]. Group 2: Invoice Issuance Process - Step 1 involves clicking on "New Application for Invoice Issuance" and filling in the sales and purchase information, with the seller's information defaulting to the logged-in account [5]. - Step 2 requires confirming tax information and completing facial recognition authentication before submitting the application [6]. - After submission, users can preview, download, and share the issued invoices [6].

Core Viewpoint - The article provides a step-by-step guide for individuals on how to declare and pay taxes on interest, dividends, and bonuses received from enterprises, emphasizing the importance of compliance with tax regulations [2][3]. Summary by Sections Tax Declaration Process - Step 1: Log into the individual electronic tax bureau and select the "Withholding Tax Declaration" function [2]. - Step 2: In the income and deduction entry interface, choose "Interest, Dividends, and Bonuses Income" [2]. - Step 3: On the declaration page, click "Add," fill in the basic information, select the income item, enter the income amount, and let the system calculate the taxable income automatically before saving [2]. - Step 4: Return to the main interface, submit the declaration form, and complete the tax payment process [3].

Group 1 - The article provides a step-by-step guide for taxpayers on how to verify invoices through the electronic tax bureau [1][2] - The first step involves logging into the electronic tax bureau as a business entity and navigating to the invoice usage section [1] - The second step requires accessing the "Invoice Selection Confirmation" interface and selecting the deduction type [2] Group 2 - The third step details how to modify the default selection status from "not selected" to "selected" and how to perform a query based on specific conditions [2]