欢迎扫描下方二维码关注： 操作步骤 第一步 、登录电子税务局，点击【我要办税】-【税费申报及缴纳】-【简易确认式申报】功能菜单。 第二步 、系统自动判断纳税人是否符合简易确认式申报规则，若符合，系统自动进入税费种选择导航页面。系统将默认勾选纳税人可申报的税 种，纳税人可根据实际情况进行选择调整；纳税人选择完毕后，点击【去办理】，进入税费试算界面。 第三步 、系统根据纳税人的特征信息自动展示纳税人选择税费种的本期应补退税额合计、经营情况、享受优惠情况等数据。纳税人需对预填内 容进行确认。 有"待填报"税费种的，还需对"待填报"税费种进行数据补录。如与实际经营情况不符，可在经营情况栏次直接修改，如需进入申报表填表界 面，点击"各税费种名称"，进入填表式申报模式，填写完成后，点击【下一步】进入申报确认页面。 第四步 、申报确认页面详细展示了纳税人所选税费种的应纳税额、本期应补退税额等信息供纳税人确认。纳税人若需要查看报表，可点击【查 看报表】按钮，确认无误后，点击【申报提交】进行申报。 | 身 会国统一规范电子联务局 6000 | | | | @ Call Really | | --- | --- | --- | ...

Group 1 - New companies are required to file VAT returns even if no business activity has occurred, as per Article 32 of the Implementation Rules of the Tax Collection and Administration Law of the People's Republic of China [2] - Small-scale taxpayers must report all sales income, including both invoiced and non-invoiced income, when filling out their tax returns to determine eligibility for tax exemption [2]

Core Viewpoint - The article discusses the tax incentives for small and micro enterprises in China, highlighting the eligibility criteria and common violations that lead to non-compliance with the tax benefits [2][11]. Summary by Sections - **Tax Incentives Overview** - From January 1, 2023, to December 31, 2027, small and micro enterprises meeting specific criteria can enjoy a reduced corporate income tax rate of 20% on taxable income calculated at 25% [2]. - **Eligibility Criteria** - The criteria for qualifying as a small micro enterprise include: - Annual taxable income not exceeding 3 million yuan - Number of employees not exceeding 300 - Total assets not exceeding 50 million yuan [2]. - **Common Violations** - Several enterprises have improperly claimed tax benefits due to misunderstandings of the policy, including: - Branches without legal entity status attempting to claim benefits [3]. - Failure to correctly aggregate the total number of employees, assets, and taxable income across the main and branch offices [4]. - Engaging in "one certificate multiple enterprises" practices to circumvent regulations [5]. - Manipulating taxable income to appear below the 3 million yuan threshold through various means [7]. - Exceeding the employee limit by including temporary or contracted workers [8]. - Miscalculating total assets to stay under the 50 million yuan limit [9]. - Operating in restricted or prohibited industries as per the investment guidelines [10]. - **Compliance Reminder** - Enterprises are reminded to ensure compliance with the regulations to legitimately enjoy the tax incentives [11].

Group 1 - The article emphasizes the importance of tax compliance and the role of tax authorities in ensuring proper tax collection and management [4] - It highlights recent initiatives by the Guangzhou tax bureau to enhance taxpayer services and streamline tax processes [5] - The article discusses the impact of tax policies on local businesses and the economy, suggesting that favorable tax conditions can stimulate growth [5] Group 2 - The article provides statistical data on tax revenue growth in the region, indicating a significant increase in collections over the past year [4] - It mentions specific measures taken by the tax authorities to improve efficiency, such as digitalization of tax filing processes [5] - The article outlines the challenges faced by taxpayers, including the complexity of tax regulations and the need for better communication from tax authorities [5]

Group 1 - The article emphasizes the importance of tax policies in driving economic growth and stability [2][4] - It discusses recent changes in tax regulations and their potential impact on businesses and individuals [2][4] - The article highlights the role of tax authorities in ensuring compliance and facilitating taxpayer services [2][4] Group 2 - The article provides insights into the challenges faced by taxpayers in understanding complex tax laws [2][4] - It suggests that improved communication and education from tax authorities can enhance taxpayer compliance [2][4] - The article mentions the significance of technology in streamlining tax processes and improving efficiency [2][4]

Core Points - The announcement by the State Taxation Administration aims to optimize the prepayment tax declaration for corporate income tax, allowing companies to choose when to enjoy tax credits related to energy-saving, water-saving, environmental protection, and safety production equipment [2][5]. Group 1: Announcement Details - The revised "Corporate Income Tax Monthly (Quarterly) Prepayment Tax Declaration Form (Type A)" is applicable for resident enterprises that implement accounting-based taxation [3][10]. - Enterprises engaged in cross-regional operations must use the revised form for both monthly/quarterly prepayment and annual tax settlement [3][10]. - Tax authorities in provinces, autonomous regions, and municipalities will manage non-legal entity branches according to the cross-regional taxation management measures [4][10]. Group 2: Tax Declaration Requirements - Companies exporting goods must calculate and declare corporate income tax based on the income from exported goods, whether through self-operated or entrusted methods [4][10]. - Enterprises acting as agents for exports must report the actual entrusted export party's information and export amounts during prepayment declarations [4][10]. - The announcement will take effect from October 1, 2025, and previous regulations regarding tax credits for specific equipment investments will be abolished [5][10]. Group 3: Reporting and Calculation - The declaration form requires detailed reporting of various financial metrics, including total assets, employee numbers, and specific tax-related items [12][14]. - Companies must report their operating income, including self-operated and entrusted export income, as well as other relevant financial data [17][18]. - The form includes sections for calculating taxable income, tax rates, and any applicable tax exemptions or reductions [25][26].

欢迎扫描下方二维码关注： ⇧ 点 蓝字 关注 "蓝色柳林财税室" 一起来看看吧! 创业管 高校毕业生创办个体工商户 7 : No.1 高校毕业生创业税费扣减 享受主体:持《就业创业证》的毕业年 度内高校毕业生等重点群体。 优惠内容:自2023年1月1日至2027年12 月31日,脱贫人口、持《就业创业证》 或《就业失业登记证》的人员，从事个 体经营的,自办理个体工商户登记当月 起,在3年内按每户每年20000元为限额 依次扣减其当年实际应缴纳的增值税、 城市维护建设税、教育费附加、地方教 育附加和个人所得税。限额标准最高可 上浮20%，各省、自治区、直辖市人民 政府可根据本地区实际情况在此幅度内 确定具体限额标准。 No.2 减免个人所得税 享受主体:个体工商户 优惠内容:2023年1月1日至2027年12月31 日，对个体工商户年应纳税所得额不超过200 万元的部分,减半征收个人所得税(可叠加其 他个人所得税优惠政策)。 No.3 减免"六税两费" 享受主体:个体工商户 优惠内容:自2023年1月1日至2027年12 月31日,减半征收资源税(不含水资源 税)、城市维护建设税、房产税、城镇土 地使用税、印花 ...

Core Viewpoint - The article discusses the tax deduction policies for companies utilizing external labor dispatch services, detailing how these expenses can be categorized and deducted from taxable income. Group 1: Tax Deduction for Labor Dispatch Expenses - Companies can deduct expenses related to external labor dispatch in two scenarios: payments made directly to the labor dispatch company are classified as labor costs, while payments made directly to employees are classified as salary and welfare expenses [2] - It is essential for companies to obtain tax deduction certificates for expenses incurred, which are necessary for calculating taxable income [3] Group 2: VAT Regulations for Labor Dispatch Services - General taxpayers providing labor dispatch services can choose between two methods for VAT calculation: the general method based on total revenue or the simplified method based on the balance after deducting employee wages and benefits [4] - Small-scale taxpayers can also choose between similar VAT calculation methods, with a simplified rate of 3% or 5% depending on the chosen method [5] Group 3: Reporting Employment Numbers - When reporting the number of employees, companies must include both their own employees and those from labor dispatch services, calculated as an average over the quarters [7] - For companies that start or cease operations mid-year, the actual operating period will determine the relevant indicators for reporting [8] Group 4: Policy References - The article cites several policy documents that govern the tax deduction and VAT regulations related to labor dispatch services, providing a legal framework for companies to follow [9]

审核：江苏省税务局个人所得税处 编发：江苏省税务局纳税服务和宣传中心 来源 江苏税务 欢迎扫描下方二维码关注： 来源：盐城市税务局 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。 ...

Core Viewpoint - The article discusses the functionalities of social security cards, specifically the distinction between social security accounts and bank accounts, and the conditions under which funds can be accessed. Group 1: Social Security Accounts - Social security accounts typically refer to the balances in pension and medical insurance personal accounts, which generally cannot be withdrawn freely as they are designated for pension payments and medical expenses [5] - The balances in these accounts can be checked through various online platforms such as the electronic social security card app, the 12333 app, and the national government service platform [6] Group 2: Bank Accounts - Once the financial function of the social security card is activated, it can be used as a regular bank debit card, allowing for cash withdrawals, transfers, and payments, as well as supporting various types of payments and benefit collections [7] - The bank account balance can be checked through the service bank's counter, ATMs, and mobile banking [8] Group 3: Card Replacement and Fund Transfer - When replacing a social security card, the funds in the bank account are not affected, and the original card's bank account funds can be transferred to the new card after user authentication [10][11] - The original bank account must be canceled within a certain period according to management requirements, and users are responsible for transferring the funds from the original card [11]