Group 1 - The article discusses the issue of the "Confirm" button being grayed out when a new taxpayer is registered, highlighting the reasons and solutions for this problem [3] - One reason for the grayed-out button is that the taxpayer name was entered but the "Enter" key was not pressed, preventing the system from retrieving relevant information [3] - The correct procedure involves pressing the "Enter" key after entering the taxpayer name, which initiates a search and allows the user to select the correct name to proceed with mobile verification [3]

Core Viewpoint - The article highlights the convenience of the newly launched electronic tax bureau app, which allows eligible small-scale taxpayers to easily complete simplified tax declarations for various taxes, including value-added tax and corporate income tax, with minimal effort [1]. Group 1: App Features - The app enables users to log in with their business identity and access the "Simplified Confirmation Declaration" feature under the "Tax Handling" section [2]. - Upon selecting the "Simplified Confirmation Declaration," the system automatically assesses eligibility and presents a tax calculation interface, showing the total tax amount due or refundable based on taxpayer characteristics [3]. - Users can verify pre-filled data and adjust it according to their actual business conditions, with detailed tax calculation information available for each tax type [3]. Group 2: Submission Process - After confirming the accuracy of the data, users can submit their declarations by following a series of prompts, ensuring the submission of accurate tax data [4]. - Once the declaration is successfully submitted, users can immediately proceed to pay the tax amount due, completing the tax declaration process [4]. Group 3: User Engagement - The article encourages users to take advantage of the app's features and invites them to leave comments if they encounter any issues during the process, indicating a focus on user support and engagement [6].

欢迎扫描下方二维码关注： E S les (三 ( 二 ) 纳税人自行交付 ( 陕西 ) 自行交付方式是指纳税人通过电子邮件交付、二维码交付、发 票下载PDF、发票下载OFD、下载为XML等方式进行发票交付。 邮 箱 交 付 T 点击【邮箱交付】，系统会弹出交付页面，录入接收方电子邮 箱后，可以选择文件格式，点击【确定】即可将发票发送到接收方 邮箱中。 V 开票成功 HEFBOFD ▲ 需要注意的是，选择邮箱交付需要先维护您的邮箱信息，可以 直接点击【税务数字账户】-【发件邮箱设置】，设置邮箱信息。 二维码交付 (5) 点击【二维码交付】，将弹出的二维码展示给对方，对方扫描 二维码即可获取发票。 开票方在开票成功页面点击【二维码交付】按钮，或者依次点 击【税务数字账户】、【发票查询统计】、【全量发票查询】, 选 择相应的查询条件，点击【查询】，选中拟交付的发票，依次点击 操作列中的【二维码交付】，就会弹出发票二维码交付界面。 B TWENT (3) 下载后交付 点击"发票下载PDF""发票下载OFD""下载为XML"，将 发票下载到本地,再通过其他方式交付。 C 开票成功 业务审核丨 国家税务总局陕西省税务局 ...

欢迎扫描下方二维码关注： 来源：市局税宣中心 第三十一条规定："纳税人因有特殊困难，不能按期缴纳 税款的,经省、自治区、直辖市国家税务局、地方税务局 批准，可以延期缴纳税款，但是最长不得超过三个月。 申请延期申报和延期缴纳税款的条件 ()2 申请延期申报 1 因不可抗力,不能按期办理纳税申报或者报送代扣代 缴、代收代缴税款报告表的,可以延期办理。但应当 在不可抗力情形消除后立即向税务机关报告; 2 因其他原因,按照规定的期限办理纳税申报或者报送 代扣代缴、代收代缴税款报告表确有困难,需要延期 的。 申请延期缴纳税款 1 因不可抗力，导致纳税人发生较大损失，正常生产经 营活动受到较大影响的; 2 当期货币资金在扣除应付职工工资、社会保险费后, 不足以缴纳税款的。 申请延期申报和延期缴纳税款的注意 ()3 事防 一、申请时限 延期由报 因不可抗力，不能按期办理纳税申报或者报送代扣代 立即向税务机关报告; 因其他原因，按照规定的期限办理纳税申报或者报送 代扣代缴、代收代缴税款报告表确有困难,需要延期的, 在申报期限内申请。 延期缴纳税款 缴纳税款期限届满前。 二、实施程序 根据《国家税务总局关于优化纳税人延期缴纳税 ...

Group 1 - The article discusses the policies regarding the collection of employment security funds for disabled individuals in Guangdong Province, which will continue until December 31, 2025 [2] - The collection standards include a tiered reduction and exemption policy, where companies employing disabled individuals at a rate of 1% or more but less than 1.5% will pay 50% of the required fee, while those below 1% will pay 90% [2] - Companies with fewer than 30 employees will continue to be exempt from the security fund from January 1, 2023, to December 31, 2027 [2] Group 2 - The article outlines the process for declaring the employment security fund through the electronic tax bureau, including logging in and filling out necessary information [2] - The system will automatically pre-fill the number of disabled employees from the previous year, and companies must accurately input their total wage expenses and employee count [2] - After confirming the calculated fee, companies can submit their declaration and proceed to payment [2]

欢迎扫描下方二维码关注： 文化事业建设费是国家为了促进文化事业健康发展而对广告服务和娱乐服务征收的一种政府非税收入。为了贯彻落实减税降费 除此之外，文化事业建设费申报缴费时还有哪些注意点？快来一起学习下。 例如 ： A公司为一般纳税人，4月开具广告发布服务增值税专用发票的不含税金额为94339.62元，税额5660.38 元，发票总金额为10万元，则当月文化事业建设费的计费销售额为10万元，应缴文化事业建设费100000×3%=3000元。 根据财政部、辽宁省财政厅关于延续实施文化事业建设费优惠政策，自2025年1月1日至2027年12月31日，对归属中央 收入、地方收入的文化事业建设费，均按照缴纳义务人应缴费额的50%减征。因此实际应缴纳文化事业建设费 3000×50%=1500元。 03 减除价款需提供有效凭证 广告服务计费销售额可减除支付给其他广告公司或广告发布者的含税广告发布费，但是应当取得 增值税专用发票或国家 税务总局规定的其他合法有效凭证 ，否则，不得减除。 01 广告及娱乐缴费主体不同 提供广告服务的单位需要缴纳文化事业建设费，包含境内提供广告服务的广告媒介单位和户外广告经营单 位，个人（含个 ...

Group 1 - The article discusses issues related to the inability to select transferor information during the "personal equity change" process due to synchronization problems with the electronic tax bureau [1] - Two main situations are identified: one where the company did not synchronize shareholder information after a previous equity change, and another where the investment information is outdated [1] - The article provides a step-by-step guide for companies to verify and correct their investment information through the new electronic tax bureau platform [1] Group 2 - The article emphasizes the importance of keeping investment information updated to facilitate smooth transactions in equity changes [1] - It highlights the functionality of the electronic tax bureau in managing and reporting tax-related identity information changes [1] - The process for correcting investment information is outlined, ensuring that companies can proceed with their equity change operations without further issues [1]

Core Viewpoint - The article discusses the process of maintaining property tax sources when a commercial property changes its use from self-use to rental, providing a detailed step-by-step guide for tax declaration and maintenance [1]. Group 1: Property Tax Source Maintenance Process - A company purchased a property valued at 3 million yuan, with an area of 120 square meters, and began using it in January 2025. The company started renting out 60 square meters from April 1, 2025, with a total rental income of 120,000 yuan for the lease period [2][6]. - The process begins by logging into the electronic tax bureau and navigating to the property tax source information section to find the relevant property tax source details [3][4]. - The company must update the property value to 1.5 million yuan and the rental area to 60 square meters, with the change date set to March 31, 2025, before submitting the information [6][7]. Group 2: Tax Source Information Updates - The tax source information is divided into two segments due to the rental period ending on March 31, 2026. The company needs to maintain the property tax source information for the period from April 1, 2025, to December 31, 2099 [7]. - The company must then modify the rental property value and area to zero, with the change date set to March 31, 2026, and submit this information [8]. - In the rental income section, the company should enter the rental area of 60 square meters and the declared rental income of 120,000 yuan, along with the applicable tax exemption details if any [9][10].

Core Viewpoint - The article discusses the tax deductibility of advertising and business promotion expenses for companies, highlighting specific regulations and exceptions based on industry types [2]. Summary by Sections General Deduction Rules - According to the Corporate Income Tax Law Implementation Regulations, companies can deduct advertising and business promotion expenses that do not exceed 15% of their annual sales revenue. Any excess can be carried forward to future tax years [2]. Special Provisions - For cosmetics, pharmaceuticals, and non-alcoholic beverage manufacturers, the deductible limit is increased to 30% of annual sales revenue. Any excess can also be carried forward [2]. - Tobacco companies are not allowed to deduct any advertising and promotion expenses from their taxable income [2]. - Related companies that have a cost-sharing agreement for advertising and promotion expenses can deduct expenses within the allowable limit, and the expenses can be allocated between the companies as per the agreement [2]. Conclusion - The article aims to assist companies in understanding the handling of advertising and business promotion expenses for tax purposes, emphasizing the importance of establishing a robust tax management mechanism [2].

Group 1 - The article discusses the tax implications for companies using properties owned by other entities without rent, specifically focusing on property tax obligations [5] - It highlights the risks associated with companies failing to declare value-added tax when subleasing properties [5] - The article also addresses whether companies can deduct housing expenses paid for employees from their taxable income [5] Group 2 - The article provides guidance on calculating property tax for office buildings that are partially self-used and partially rented out [5]