欢迎扫描下方二维码关注： ↑ 点击上方 " 蓝色柳林财税室 关注我们 作者：李振柯 供稿：温州市洞头区税务局 来源 温州税务 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。 2 进入"文书送达确认书"界面: 01 已签订电子送达确认书协议系统 显示检测不通过，并提示"您已签订 文书送达电子送达确认书协议,无需 再次签订"。 (02) 未签订电子送达确认书协议系统 显示税务文书电子送达确认书，系统 默认勾选"我已认真阅读并同意《税 务文书电子送达确认书》",点击 【同意签订】。 3 )系统弹出签订成功提示"签订成功! 后续您可以通过电子税务局进行电子文书 查收。"，点击【确定】。 HU FEE 1 登录电子税务局后,点击【我要查 询】-【税务文书电子送达查询】-【税务 文书送达确认】。 2 进入"税务文书送达确认"界面,若 未签订电子送达确认书协议，系统弹出 "税务文书电子送达确认书签订"提示, 点 ...

欢迎扫描下方二维码关注： 今天申税小微带大家了解一下企业转让股票缴纳增值税的相关事项。 一 企业买卖股票是否缴纳增值税 二 纳税义务时间 纳税人从事 金融商品转让 的，为金融商品 所有权转移的当天 。 三 销售额确定 单位将其持有的限售股在解禁流通后对外转让的，按照以下规定确定买入价： （一） 上市公司实施股权分置改革时，在股票复牌之前形成的原非流通股股份，以及股票复牌首日至解禁日期间由上述股份孳生的 送、转股，以该上市公司完成股权分置改革后股票复牌首日的开盘价为买入价。 （二） 公司首次公开发行股票并上市形成的限售股，以及上市首日至解禁日期间由上述股份孳生的送、转股，以该上市公司股票首 次公开发行（IPO）的发行价为买入价。 （三） 因上市公司实施重大资产重组形成的限售股，以及股票复牌首日至解禁日期间由上述股份孳生的送、转股，以该上市公司因 重大资产重组股票停牌前一交易日的收盘价为买入价。 金融商品转让， 不得开具 增值税专用发票。 | 五 | 下列情况免征增值税 | | --- | --- | | 01 | | | | 合格境外投资者（ QFII ）委托境内公司在我国从事证券买卖业务。 | | 02 | ...

欢迎扫描下方二维码关注： 境内停留天数 判定对方税收居民个人能否享受境内受 雇所得协定待遇。 境内受雇所得协定待遇,是指按照税 收协定受雇所得条款规定,在税收协定 规定的期间内境内停留天数不超过183 天的对方税收居民个人，在境内从事受 雇活动取得受雇所得,不是由境内居民 雇主支付或者代其支付的,也不是由雇 主在境内常设机构负担的,可不缴纳个 人所得税。 境内工作天数 划分无住所个人归属于境内工作期间的 工资、薪金所得。 个人取得归属于中国境内 (以下称境 内）工作期间的工资薪金所得为来源于 境内的工资薪金所得。境内工作期间按 照个人在境内工作天数计算。 无住所个人在境内、境外单位同时担 任职务或者仅在境外单位任职,且当期 同时在境内、境外工作的,按照工资薪 金所属境内、境外工作天数占当期公历 天数的比例计算确定来源于境内、境外 工资薪金所得的收入额。境外工作天数 按照当期公历天数减去当期境内工作ラ 数计算。 穀知道了! 雲朱劍道境内 居住天数。 開梁判斷觀測為人肩 手唇鼠个人还是非居民个人。 然后通过工作天数确定境内外 收入额。最后计算境内停留天 数来判定是否可以享受境内受 層所得协定待遇。 器 - 那他们 ...

Core Points - The article provides a step-by-step guide for individual car owners to print tax payment certificates for vehicle and vessel tax through the electronic tax bureau app [1][2][6]. Group 1: Steps for Printing Tax Payment Certificates - Step 1: Log in to the electronic tax bureau app as an individual and navigate to the section for issuing tax payment certificates [2]. - Step 2: Select the tax item as "vehicle and vessel tax," choose "entrusting party" as the entity type, and select the insurance company as the entrusted party, then click "query" [4]. - Step 3: After querying, select the required tax payment certificate and click "issue" [6]. - Step 4: Users can view or download the issued tax payment certificate online [6]. Group 2: Example of Tax Payment Certificate - An example of a tax payment certificate is provided, showing details such as taxpayer identification number, taxpayer name, tax item, tax period, and total amount paid, which is 360.0 RMB for the vehicle and vessel tax [7].

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 provides detailed information on the tax declaration process for property tax and urban land use tax in Xiamen, including deadlines, procedures, and options for corrections and terminations of tax obligations [1][3][4][6][10]. Tax Declaration Deadlines - Property tax and urban land use tax are declared semi-annually, with the first half of the year’s declaration period from July 1 to July 31, and the second half from January 1 to January 31 of the following year [3][4]. Electronic Tax Bureau Procedures - To declare property tax and urban land use tax, enterprises must log into the electronic tax bureau and navigate to the relevant sections for tax source information collection and combined declaration [4][8]. - There are two declaration methods available: "confirmation declaration" and "form declaration" [4]. Correction of Tax Source Information - If there is a need to correct past data, enterprises can log into the electronic tax bureau, find the relevant tax declaration form, and either modify the information or void the previous declaration if conditions are met [5][9]. Termination of Tax Obligations - For property tax, the tax obligation can be terminated by entering the property transfer date in the electronic tax bureau [6]. - Similarly, for urban land use tax, the termination process involves entering the land transfer date [7]. Importing Tax Source Information - Enterprises can import tax source information by downloading the relevant templates from the electronic tax bureau, filling them out, and then uploading the completed files [8]. Deleting Incorrect Tax Source Information - If tax source information is incorrect and has not been declared, it can be deleted directly through the electronic tax bureau [9]. Tax Reduction Policies - Taxpayers eligible for the "six taxes and two fees" reduction policy will have the system automatically determine their eligibility during the declaration process, without needing to select reduction codes manually [10].

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].

Group 1 - The article discusses the self-delivery methods for taxpayers in Shaanxi, including electronic mail delivery, QR code delivery, and various file format downloads [2][4]. - Taxpayers can send invoices via email by entering the recipient's email address and selecting the file format [2]. - QR code delivery allows the sender to display a QR code for the recipient to scan and obtain the invoice [2][4]. Group 2 - The article emphasizes the importance of maintaining email information in the tax digital account for successful email delivery [2]. - It outlines the steps for downloading invoices in different formats (PDF, OFD, XML) for local delivery [2]. - The content is supported by the Shaanxi Provincial Taxation Bureau and aims to provide guidance on tax invoice delivery methods [4].

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]