欢迎扫描下方二维码关注： 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。 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 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 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，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。 审核：国家 ...

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, which are essential for the property's functionality [3][8]. Group 2: Relevant Regulations - According to the Ministry of Finance and the State Administration of Taxation, the original value of the property should be recorded in the accounting books, and if not, it should be determined based on similar properties [2]. - The original value must include land costs, including payments for land use rights and development costs, as well as immovable auxiliary equipment and facilities [8][4].

Core Viewpoint - The article provides detailed instructions for employers on how to report the employment of disabled individuals for the year 2024, emphasizing the importance of accurate data submission and compliance with local regulations [3][4][6]. Group 1: Reporting Process - Employers must first conduct an annual review with local disability organizations before submitting their reports [3]. - The reporting system defaults to a supplementary reporting mode, pre-filling data from the previous year's tax report, including total wages and number of employees [4]. - If the pre-filled data is incorrect, employers can manually adjust the figures for "number of employees" and "total wages" to ensure accuracy [4][6]. Group 2: Data Requirements - The system will automatically determine applicable exemptions and calculate the amounts due, including "current payable amount," "current exemption amount," and "current payable (refundable) amount" based on the entered data [4]. - Employers are reminded that the number of employees and total wages must be greater than zero, and total wages must meet or exceed local minimum wage standards [8]. Group 3: Submission and Confirmation - After filling in the required fields, employers must confirm the accuracy of their data before submitting the report [9]. - Once the submission is successful, employers can view and download the report in PDF format [11].

欢迎扫描下方二维码关注： 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，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。 供稿：温岭市局 作者：叶珈旗 陈晓丹 章榕 来源台州税务 ...

Core Viewpoint - The article provides a detailed explanation of how social insurance fees are calculated for employees in Chongqing, including the components of the fees, the calculation methods, and how to check personal payment records. Group 1: Social Insurance Fee Components - The social insurance fees for employees generally include pension insurance, medical insurance (including maternity insurance), unemployment insurance, and work injury insurance [2][3]. - The monthly payment amount is calculated using the formula: Monthly Payment Amount = Monthly Payment Base × (Employer Contribution Rate + Employee Contribution Rate) [2]. Group 2: Contribution Rates - The contribution rates for various types of insurance are as follows: - Basic Pension Insurance: Employer 16%, Employee 8% - Basic Medical Insurance (including maternity): Employer 8.5% (0.5% for maternity), Employee 2% - Major Medical Mutual Insurance: Employer 1.5%, Employee 5 yuan per month - Unemployment Insurance: Employer 0.5%, Employee 0.5% - Work Injury Insurance: Employer 0.3%-2.2%, Employee does not contribute [3]. Group 3: Payment Base Determination - The payment base is determined based on the employee's declared salary, which is generally the average monthly salary of the previous year. New employees use their starting salary [5]. - If the declared salary is below 60% of the average salary, the base is set at 60% of the average. If it exceeds 300%, the base is capped at 300% of the average [5]. Group 4: 2024 Payment Base Limits - For 2024, the upper limit for the social insurance payment base in Chongqing is set at 21,793 yuan, while the lower limit is 4,359 yuan [6]. Group 5: Example Calculations - An example is provided where an employee with a declared salary of 4,200 yuan will have their payment base adjusted to 4,359 yuan due to being below the lower limit. The total monthly contributions are calculated accordingly [7][9]. - Another example shows an employee with a declared salary of 5,000 yuan, which falls within the limits, leading to a straightforward calculation of contributions [10]. Group 6: How to Check Payment Records - Employees can check their social insurance payment records through various online platforms, including: - Yukuai Ban APP - Chongqing Human Resources and Social Security App - Chongqing Medical Security Bureau WeChat account - Chongqing Taxation WeChat account - Electronic Taxation Bureau App [11][12][13].

Core Viewpoint - The article discusses the tax treatment of rental payments for fixed assets under Chinese corporate income tax law, emphasizing the distinction between operating leases and finance leases [1][2]. Summary by Sections Fixed Assets Definition - Fixed assets are defined as non-monetary assets held by enterprises for production, service provision, leasing, or management, with a usage period exceeding 12 months. This includes buildings, machinery, vehicles, and other related equipment [1]. Tax Deduction Methods - For operating leases, rental expenses can be deducted evenly over the lease term. For finance leases, the total payment is treated as the asset's tax basis, and depreciation is calculated and deducted annually [1][2]. Examples - Example A: Company A rents equipment under an operating lease for 2 years at an annual rent of 60,000 yuan, paying 120,000 yuan upfront. It can deduct 60,000 yuan annually for tax purposes [2]. - Example B: Company B enters a finance lease for a production line with total payments of 500,000 yuan over 5 years. It can deduct 100,000 yuan annually as depreciation [2].

Group 1 - The article addresses an issue faced by taxpayers when submitting VAT and additional tax declarations, specifically regarding the selection of the "reduction policy applicable entity" in the declaration form [1] - It provides a solution by advising taxpayers to click the "reset" button to retrieve pre-filled data, allowing them to select whether they qualify for the "six taxes and two fees" reduction policy based on their business situation [1] Group 2 - The source of the information is identified as the Shanxi Taxation Bureau's tax promotion platform [2] - The article emphasizes that the platform is a non-official resource created for learning purposes and that the content is not a standard for actual tax declaration [4] - It encourages readers to engage in sharing learning experiences and emphasizes the importance of accurate service from the tax authority [5]

欢迎扫描下方二维码关注： 推荐阅读 来源 新疆税务 欢迎扫描下方二维码关注： 者政府指导价的,按照国家有关规定确 定。 【政策依据】 《中华人民共和国印花税法》第六条 那啥时要申报缴纳 印花税呢? 除了证券交易印花税外,其他 应税凭证的印花税是按季、按 年或者按次计征的。具体的要 求看这里。 = UTT TT 实行按季、按年计征的→自季度、 年度终了之日起十五日内申报缴纳税款 实行按次计征的→自纳税义务发生 之日起十五日内申报缴纳税款 【政策依据】 《中华人民共和国印花税法》第十六条 如果不申报印花税或不缴、 少缴印花税款都是违规行为， 会受到处罚的。 E 纳税人不进行纳税申报,不缴或者 少缴应纳税款的,由税务机关追缴其不 缴或者少缴的税款、滞纳金,并处不缴 或者少缴的税款百分之五十以上五倍以 下的罚款。 【政策依据】 《中华人民共和国税收征收管理法》第 六十四条 - 看来纳税不能"抓大放小" 我们这就去申报缴纳印花税! !! 来源：中国税务报 1.在中华人民共和国境内书立应税 凭证、进行证券交易的单位和个人，为 印花税的纳税人,应当依照本法规定缴 纳印花税。 2.本法所称应税凭证,是指本法所 附《印花税税目 ...

Group 1: Operating Lease Services - Operating lease services refer to the business activities of transferring tangible or intangible assets for use without changing ownership during an agreed period. It can be categorized into tangible asset operating lease services and real estate operating lease services [1] - Advertising space on real estate is leased to other units or individuals for advertising purposes, subject to value-added tax (VAT) under real estate operating lease services [1] - Leasing advertising space on tangible assets like aircraft and vehicles is subject to VAT under tangible asset operating lease services [1] - Services such as vehicle parking and road tolls are also classified under real estate operating lease services for VAT purposes [1] - When taxpayers lease land to others through operating leases, it is subject to VAT under real estate operating lease services [1] Group 2: Financing Lease Services - Financing lease services involve leasing activities with financing characteristics and ownership transfer features. The lessor purchases tangible or intangible assets based on the lessee's specifications and leases them, retaining ownership during the contract period [2] - The lessee has the right to purchase the leased asset at its residual value after paying the rent upon contract expiration, regardless of whether the lessor sells the asset to the lessee [2] - Financing lease services can be divided into tangible asset financing lease services and real estate financing lease services [2] Group 3: Sale and Leaseback Financing - Sale and leaseback financing refers to the process where the lessee sells an asset to a financing leasing company for financing purposes and then leases the asset back from the leasing company [4] - In this arrangement, the ownership and associated risks of the asset do not fully transfer at the time of sale [4] Group 4: Transportation Lease Services - Voyage chartering is when a transportation company completes a specific voyage for the charterer and charges a lease fee [7] - Time chartering involves leasing a vessel with crew to another party for a specified period, charging a daily lease fee regardless of operation [7] - Wet leasing is when an airline leases an aircraft with crew to another party for a specified period, charging a lease fee while the fixed costs are borne by the lessee [9] - Dry leasing is when an airline leases an aircraft without crew, charging a fixed lease fee without bearing operational costs [10] Group 5: Construction Equipment Rental Services - Rental of construction equipment can involve leasing with or without operators [10] - The VAT treatment varies based on whether operators are included in the rental agreement [10] Group 6: Venue Rental Services - Long-term or short-term rental of serviced apartments with accompanying services is subject to VAT [12] - Hotels, inns, and other accommodation services providing meeting venues and related services are also subject to VAT [12]

Core Viewpoint - The article provides a step-by-step guide on how to verify if a business partner is an A-level taxpayer using the electronic tax bureau app, emphasizing the importance of this verification in business partnerships [1][3][4]. Group 1: Verification Process - Step 1: Log into the electronic tax bureau app, navigate to the "Public Services" section, and select "A-level Taxpayer Inquiry" [1]. - Step 2: Enter the taxpayer identification number or name, select the evaluation year range, complete the verification process, and click "Query" to check if the taxpayer is A-level [3]. - Step 3: If the taxpayer is not A-level, the query result will indicate "The taxpayer was not found in the A-level taxpayer list," and users can click "Re-query" to enter new search criteria [4]. Group 2: Taxpayer Information - The evaluation year for the inquiry is set for 2024, and users must input the taxpayer identification number or name for the search [6]. - The system requires a verification step involving a sliding block to ensure security before proceeding with the query [6].