欢迎扫描下方二维码关注： 1.以企业业务身份登录电子税务局网页版。 2.登录成功后，点击【我要办税】→【税费申报及缴纳】→【综合申报】→【对外支付综合办税（ 国际汇税通 ）】。 3.进入"对外支付综合办税（国际汇税通）"界面，系统显示对外支付综合办税总体业务流程：合同采集→支付备案→扣缴申报，点击【进入办理】。 4.进入"合同信息采集"环节。若没有采集合同，点击【新增合同】，可采集合同；若已采集了合同，勾选合同，点击选中栏次的"修改合同""作废合 同""补充资料"，可对合同进行修改、作废及补充。核实合同信息无误后，点击【开始办理】。 页面自动更新显示"合同及本次支付信息"，依次录入"本次支付金额""支付日期"。在"本次支付金额"中，若选择支付币种为"美元"，系统自动判断支 付金额是否大于5万美元；若选择支付币种为其他货币，需点击"支付金额大于5万美元"下的"是"或"否"。核实无误后，点击【下一步】。 5.系统根据"本次支付金额"是否≤5万美元或是否已开具备案表，自动判断是否需要 对外支付备案 。 系统弹出"申请成功"，弹窗内显示"申请编号，查验码，请妥善保管，凭备案编号和查验码到银行办理支付手续。实际支付后请 ...

2025年12月没确认2026年的个税专项附加扣除，现在还能补填吗？具体怎么操作呢？ Q 欢迎扫描下方二维码关注： 可以填报。 根据《个人所得税专项附加扣除操作办法（试行）》， 纳税人未能于每年12月完成信息确认，并不影响其享受专项附加扣 除的资格。 如果纳税人未能及时确认，扣缴义务人于次年1月起暂停扣除，待纳税人确认后再行办理专项附加扣除。纳税人均可在整个2026 年度内，通过官方渠道补充填报或修改当年度扣除信息。 （实际操作步骤） 纳税人需下载并登录"个人所得税"APP进行后续操作。 登录APP后，在首页或"办&查"页面进入"专项附加扣除填报"模块。 选择扣除年度：在填报时，请务必手动将"扣除年度"选择为 "2026"。 有任职受雇单位的纳税人： 在填写并保存信息后，在"申报方式"选择界面，为了能在后续月份工资中尽快享受补扣，请务必选择 "通过 扣缴义务人申报" ，并确认扣缴义务人为您当前的就职单位。提交成功后，单位在获取信息后即可为您办理扣除。 无任职受雇单位的纳税人： 在"申报方式"选择界面，应选择 "综合所得年度自行申报" 。也就是说您填报的专项附加扣除信息，将在您 2026年度终了后办理综合所得年 ...

Group 1 - The article outlines the specific operational process for adding tax personnel and confirming authorization for added personnel through the electronic tax bureau website [2][3][4][5] - Only the legal representative, financial responsible person, or administrator of the company can add billing or tax personnel permissions [2] - The process includes logging into the electronic tax bureau, navigating to the account center, and selecting the option to add tax personnel, followed by entering the required information and confirming [3][4][5] Group 2 - There are two methods for the added tax personnel to confirm authorization: through the electronic tax bureau website or the mobile app [6][7] - The website method involves logging in, navigating to the enterprise authorization management section, and confirming the authorization [6] - The app method requires selecting the relevant authorization items and confirming them within the app [7] Group 3 - The article provides a timeline for various tax declaration and payment deadlines, including value-added tax, consumption tax, and personal income tax [13][14][17] - Specific dates are outlined for the declaration of individual social insurance fees and corporate income tax [13][14][17] - The article emphasizes the importance of timely tax filings and the procedures for individual and corporate tax declarations [14][17]

Core Viewpoint - The article provides a detailed guide on how taxpayers can revoke previously confirmed invoice data through the electronic tax bureau, ensuring compliance and accuracy in VAT declarations [3]. Group 1: Steps for Revoking Invoice Confirmation - Taxpayers must log into the electronic tax bureau and navigate to "Tax Handling" > "Invoice Usage" > "Invoice Purpose Confirmation" [5]. - On the "Invoice Confirmation" page, users should click on "Deduction Class Confirmation" to access the relevant options [7]. - In the "Statistical Confirmation" interface, users can click the "Revoke Confirmation" button, and upon confirmation, the previously confirmed invoice data will be revoked [8]. Group 2: Querying Invoices for Revocation - Users can select "Checked" in the "Check Status" column and specify the invoice date range to query the relevant invoices that need revocation [10].

财务小张 申税小微你好，我们企业正在进行设备更新，听说在企业所得税中可以 抵免税额，请问具体是怎么规定的啊？ 是这样的，企业无论是购置符合政策规定的专用设备，还是对专用设备 进行改造都能享受企业所得税税额抵免，不足抵免的，还可以向以后年度结 转。具体内容跟我一起来学习一下吧。 申税小微 图片 图片 图片 一、专用设备投资额的税额抵免 欢迎扫描下方二维码关注： 抵免比例与结转规则： 企业自2008年1月1日起购置并实际使用列入《环境保护专用设备企业所得税优惠目录》、《节能节水专用设备企业 所得税优惠目录》、《安全生产专用设备企业所得税优惠目录》范围内的环境保护、节能节水和安全生产专用设备， 可以按专用设备投资额的 10％抵免当年企业所得税应纳税额；企业当年应纳税额不足抵免的，可以向以后年度结转，但结转期不得超过5个纳税年度。 专用设备投资 额，是指购买专用设备发票价税合计价格，但不包括按有关规定退还的增值税税款以及设备运输、安装和调试等费用。 主要政策依据： 《财政部 国家税务总局关于执行环境保护专用设备企业所得税优惠目录、节能节水专用设备企业所得税 优惠目录和安全生产专用设备企业所得税优惠目录有关问题的通知》 ...

Core Viewpoint - The Ministry of Finance and the State Taxation Administration have issued the "Interim Measures for Input Tax Deduction of Long-term Assets," effective from January 1, 2026, which outlines the conditions and methods for input tax deductions related to long-term assets [2][3]. Group 1: Definition and Scope of Long-term Assets - Long-term assets include fixed assets, intangible assets, and real estate, acquired through various means such as purchase, self-production, research, construction, investment, donation, or debt settlement, but exclude leased assets and temporary structures [6][8]. - Fixed assets encompass equipment, tools, and related facilities, while intangible assets include legal rights and knowledge achievements [6]. Group 2: Input Tax Deduction Methods - Input tax corresponding to long-term assets can be fully deducted from output tax if the assets are used for general taxation projects [8][9]. - If the assets are used for simplified taxation projects or exempt from VAT, the corresponding input tax cannot be deducted [8][9]. - For mixed-use assets, the deductible input tax is calculated based on the net value ratio [9][10]. Group 3: Adjustment of Input Tax - Taxpayers must adjust the input tax for long-term assets upon disposal, either wholly or partially, according to the relevant tax policies [17][18]. - The adjustment period for input tax is defined based on the type of long-term asset, with specific durations for real estate (20 years), aircraft, trains, and ships (10 years), and other long-term assets (5 years) [16][17]. Group 4: Daily Management and Compliance - Taxpayers are required to maintain records of input tax deductions for long-term assets and ensure accurate tax declarations [22][24]. - Failure to comply with the regulations may result in penalties from the tax authorities [24].

欢迎扫描下方二维码关注： ▲戳蓝色字关注蓝色柳林财税室 2026年度社会保险费缴费工资申报工作已于2026年1月1日起正式启动。为更好帮助广大缴费人了解缴费政策和操作流程，顺利完成申报，今 天我们来看： 如何通过电子税务局进行年度缴费工资申报和已申报工资调整？ 网 配 日 3 日 日 日 日 日 日 日 日 日 1 Step.02 点击进入【年度缴费工资申报】模块, 等待数据初始化成功后，系统会自动 带出已参保未申报缴费工资的老员工 信息。在【月缴费工资】一栏填写职 工的上年月平均工资。如果参保人员 较多，可以通过【导出】、【导入】 功能进行批量编辑操作。 Step.03 工资填写完成确认无误后，勾选职工, 点击【提交】。核对需申报缴费工资 的职工数量，若无误则点击【继续提 交】，完成年度缴费工资申报。 已申报工资调整 Step.01 登录电子税务局，右上角搜索栏搜索 "已申报工资调整"或者点击界面上 方"地方特色"，选择【社保业务】 -【已申报工资调整】。 Step.02 点击进入【已申报工资调整】模块, 等待数据初始化成功后，点击【职工 选取】。对需要进行工资调整的职工 进行勾选，或在【职工信息】一栏输 ...

欢迎扫描下方二维码关注： @ news | Produce - Cam g HINDA 百龄蛋会 164 RE9 E-CRITICHINA 温付手机2000 个人代开发展 波蘭代开演題（男务服飾 ） 个人代开发票机回应对 D 向左滑查看其他步骤 2 点击【发起申请】为代开申请人发起劳务报酬发票代 开信息，并填写相关信息，若一次代开多张发票，可 点击【导入申请】导入文件。 ■ @ I - - = 日本ID數學家 2020年第 ||||||| 24公尺37个班 , KEDFALE 1965 , ISBN 5-2 3 完成信息录入后，进入确认信息页面，对信息确认无 误后，点击【提交】。 * 应取行为发生地 上结束 业务地主时间 | CI 00月 11:12 2 二 . 自然人确认代开信息 1 FOT 扣缴义务人(劳务报酬支付方)发起劳务费发票代开申 请信息后，自然人登录个人所得税 APP，查看待办的 "劳务费发票代开申请",点击【去处理】。 待 力| 请及时办理相关业务并确认办结情况 ①温馨提示：目前待办功能仅提供部分待办事项的服 务，我们将持续升级，为您提供更全面的待办提醒。 未办结 已办结 国 | 劳务费发票代 ...

Group 1 - The core concept of part-time employment is defined as a work arrangement where workers are primarily compensated on an hourly basis, typically averaging fourteen hours with a maximum of four hours per day and a total of no more than two days per week [1] - Both parties in a part-time employment relationship can establish verbal agreements [2] - It is advisable to retain relevant documentation from the initial agreement [3] Group 2 - In the absence of a signed labor contract, the existence of a labor relationship can be determined using various documents, including wage payment records, identity verification documents issued by the employer, recruitment records, attendance records, and testimonies from other workers [4] - The employer bears the burden of proof for the first, third, and fourth types of evidence mentioned [5] Group 3 - The payment cycle for part-time labor remuneration must not exceed fifteen days [6] - The hourly wage for part-time workers must not be lower than the minimum hourly wage set by the local government [7] Group 4 - Parties involved in part-time employment cannot agree to a probation period, and either party can terminate the employment at any time without economic compensation from the employer [8][9]

进入留言界面后，填写相关表单（带*为必填项）。 欢迎扫描下方二维码关注： 您好！我是悦悦 您的智能税务助手~ 别担心，电子税务局 征纳互动 "留言功能"全天候为您服务！无论何时何地，您都可以轻松提交留言，坐席人员会及时处 理并尽快与您联系，让办税更灵活、更高效。 精准高效的税务咨询 留言咨询：7*24小时，电子税务局网页、App均可进行留言。 安全便捷的资料交互 您与税务局之间的资料传递，无需再依赖微信、邮箱等非官方渠道，留言模块支持上传、补正涉税资料等，全程留痕、安全 可控。 接税务干部要求补正资料 留言时可备注"转XXX"，可直接指定对接人员，省去中转环节，诉求直达。 01 登录全国统一规范电子税务局（上海）后，您可点击界面右侧征纳互动【悦悦】头像，进入征纳互动统一入口。 02 您在进入征纳互动后，可在任意时间发起留言。 是否曾在非工作时间 急需咨询税务问题？ 或是需要传递资料却找不到便捷渠道？ 留言功能适用于哪些场景？ 如何操作？一看就会！ 01 02 >> 网页端操作步骤 登录网页端电子税务局 使用留言功能 若需提交附件材料，选择文件后，需点击【点击上传】，您可根据需求选择是否需要提醒服务，填写完成后 ...