这个功能有什么用？ 简单说，就是你的"24小时税务小助手"！ 欢迎扫描下方二维码关注： 申报完自动帮你： 各位纳税人朋友们注意啦！今天给大家安利一个"申报搭子"——电子税务局 【申报智能自检】 功能，一起来看看吧！ 所有税费种申报后都会触发自检吗？ ✅ 交叉检查各税种逻辑 ✅ 智能识别数据异常 ✅ 一键定位问题所在 再也不用担心"手滑填错"啦！ 1. 我要办税—税费申报及缴纳—申报智能自检 一 、 四 大 超 实 用 入 口 2. 申报完成页面—"您可能需要"—查看自检结果 3. 首页"我的提醒"—点击自检结果提醒 4. 首页搜索栏输入关键字搜索 二 、 自 检 结 果 一 目 了 然 1. 申报年月已完成自检，且 存在比对 不符问题。 查看问题详情or去更正申报or重新自检 2.申报年月已完成自检，且 不存在比对 不符问题。 没有错误！可以重新自检确认！ 3. 申报年月未完成自检， 且 已申报可自检的税费种。 开始自检 4.申报年月未完成自检， 未申报可自检的税费种。 "开始自检"按钮置灰，不可点击。 三 、 高 频 问 答 区 需要同时满足： （1）该税费种开通自检； （2 ）关联税费种已完成申报。 所有 ...

Group 1 - The article discusses the process of entering entrusted agreement information, including the unified social credit code of the agency and the service start and end time [4][10] - It outlines the steps for agencies to log into the electronic tax bureau app, select the appropriate functions, and confirm the entrusted agreement details [10][12] - After saving the information, the agency will receive a confirmation of the entrusted authority, indicating successful data collection [7][8]

Core Viewpoint - The article emphasizes the importance of proper bookkeeping for tax compliance and the legal requirements for businesses in China to maintain accurate financial records. Group 1: Tax Withholding Obligations - Tax withholding agents must set up tax payment ledgers within 10 days from the date the withholding obligation arises, as per the Tax Collection and Administration Law Implementation Rules [3]. - Failure to set up and maintain these ledgers can result in penalties ranging from 2,000 to 5,000 yuan, depending on the severity of the violation [5]. Group 2: Financial Accounting System and Software - Taxpayers engaged in production and business activities are required to submit their financial and accounting systems or methods, as well as accounting software, to the tax authorities for record-keeping within 15 days of obtaining their tax registration certificate [11]. - Non-compliance with the reporting requirements for financial accounting systems can lead to fines ranging from 2,000 to 10,000 yuan [13]. Group 3: Importance of Bookkeeping - Proper bookkeeping is not only a legal requirement but also a foundation for the stable development of a business, as it records all financial transactions and supports tax management [26][28]. - The bookkeeping system should include general ledgers, detailed ledgers, and journals, and must be maintained in Chinese, with provisions for using local languages in autonomous regions [29]. Group 4: Common Misconceptions - New companies often mistakenly believe that they do not need to maintain books if they have no business activity; however, even zero-reporting requires proper record-keeping [32]. - There is a misconception that manual bookkeeping is more reliable than electronic bookkeeping; in fact, electronic records can enhance efficiency and management [34]. - Some businesses think they can maintain disorganized records just to pass inspections, but this can lead to penalties if discrepancies are found during tax audits [36].

Core Viewpoint - The article discusses the new policy allowing companies to enjoy additional deductions for R&D expenses when filing corporate income tax, aimed at supporting innovation and reducing tax burdens for businesses [1]. Applicable Targets - Resident enterprises with sound accounting practices that can accurately account for R&D expenses are eligible [3]. - Enterprises not included in the negative list, which excludes industries such as tobacco manufacturing, accommodation and catering, wholesale and retail, real estate, leasing and business services, and entertainment [3]. Enjoyment Methods - Method 1: Companies can choose to enjoy the additional deduction for R&D expenses when filing corporate income tax for the second quarter in July or for June if filing monthly, based on their actual business situation [4]. - Method 2: Companies that did not choose to enjoy the benefits in July can opt to do so during the October prepayment or annual settlement if they can accurately account for R&D expenses [4]. - Method 3: Companies can also choose to enjoy the additional deduction for R&D expenses when filing for the third quarter in October or for September if filing monthly [5]. - Method 4: Companies that did not opt for the benefits in October can still choose to enjoy them during the annual settlement if they can accurately account for R&D expenses [6]. Documentation Requirements - Companies must maintain proper accounting for R&D expenses and keep relevant documentation, including project plans, personnel lists, contracts, and expense allocation explanations [6]. - Specific documents required include project approval documents, contracts for commissioned or cooperative R&D, and detailed expense reports [6]. Reporting Process - The reporting process involves logging into the electronic tax bureau, selecting the appropriate tax declaration options, and filling in the relevant forms for corporate income tax [8][9][10]. - It is recommended that companies submit financial statements before declaring corporate income tax to facilitate automatic data filling in the tax system [12]. Policy References - The article cites several official announcements and regulations related to the additional deduction for R&D expenses, including notices from the State Taxation Administration and the Ministry of Finance [14].

Core Viewpoint - The article emphasizes the continuous implementation of preferential policies for small-scale taxpayers to support their healthy growth and development, providing a comprehensive overview of VAT preferential points for small-scale taxpayers, including policy, declaration, compliance reminders, and case analysis [2]. Summary by Sections Small-Scale Taxpayers - Small-scale taxpayers are defined as those with annual taxable sales of 500 million yuan or less [4]. VAT Exemption - Small-scale taxpayers with monthly sales of 100,000 yuan or less, or quarterly sales of 300,000 yuan or less, are exempt from VAT [5]. - The total sales amount includes all taxable sales behaviors, and if the monthly sales exceed 100,000 yuan but are below this threshold after deducting occasional sales of real estate, they are still exempt from VAT [5]. VAT Reduction - For taxable sales income subject to a 3% tax rate, a reduced rate of 1% applies; similarly, for prepayment VAT projects subject to a 3% prepayment rate, a reduced prepayment rate of 1% applies [6]. Duration of Benefits - The benefits are applicable from January 1, 2023, to December 31, 2027 [7]. Policy Basis - The policies are based on several official announcements from the Ministry of Finance and the State Administration of Taxation regarding VAT exemptions and reductions for small-scale taxpayers [8]. Electronic Tax Bureau Login - Small-scale taxpayers can log into the electronic tax bureau to handle VAT and additional tax declarations [10]. Declaration Process - There are two main paths for small-scale taxpayers to declare VAT: through the "My To-Do" section or the "Tax Declaration and Payment" section [11][13]. - The system offers two declaration modes: confirmation mode for simple businesses and form-filling mode for complex businesses [14]. Confirmation Mode - In confirmation mode, the system auto-fills income based on invoice information, requiring taxpayers to confirm the pre-filled data [15]. - Taxpayers can modify data if there are discrepancies between reported income and actual business [16][17]. Form-Filling Mode - In form-filling mode, taxpayers directly fill out the declaration form, with the system auto-filling data based on invoices [20]. Reporting Scenarios - If monthly sales do not exceed 100,000 yuan, the sales should be reported in the "Exempt Sales Amount" section of the VAT declaration form [24][25]. - If monthly sales exceed 100,000 yuan, the sales should be reported in the "Taxable Sales Amount" section, with the corresponding VAT reduction calculated [29]. Submission and Payment - After completing the declaration, taxpayers must submit it and can choose to pay the tax immediately or later, with a reminder of payment deadlines to avoid penalties [34][35]. Compliance and Regulations - Specific businesses must register as general taxpayers if their sales exceed 500 million yuan over 12 months or four quarters [37]. - Small-scale taxpayers can choose to waive exemptions and opt for a 1% or 3% tax rate for issuing VAT invoices [40]. Taxpayer Responsibilities - Taxpayers must ensure the authenticity of tax documents and cooperate with tax authorities to prevent tax evasion [42].

Group 1 - Small-scale taxpayers are exempt from value-added tax (VAT) if their total monthly sales do not exceed 100,000 yuan [2] - For sales subject to a reduced VAT rate of 1%, the taxable sales amount should be reported in the appropriate section of the VAT declaration form [3] - The reduction in VAT payable is calculated at 2% of the sales amount and should be reported in the relevant sections of the VAT declaration form [3] Group 2 - Corporate income tax annual declaration forms can be corrected or voided through the electronic tax bureau [6] - Corporate income tax quarterly declaration forms can only be corrected for the most recently submitted quarter [7] - Financial statements can be corrected for submissions made after October 2019 through the electronic tax bureau [8] Group 3 - Stamp duty on taxable contracts and property transfer documents can be declared quarterly or per transaction [10] - Taxpayers can choose their tax declaration period within the specified range, and this choice cannot be changed within the same tax year [11] Group 4 - Taxpayers can issue invoices based on the remaining invoice quota from the previous month before completing the VAT declaration [13] - After successful VAT declaration, taxpayers can refresh their available invoice quota [14] Group 5 - Taxpayers can report cross-regional tax matters through the electronic tax bureau [16]

Group 1 - The article discusses the implications of tax policies on agricultural products, specifically the exemption for self-produced and self-sold goods, highlighting the potential for misuse of this policy [2] - A scenario is presented where a company falsely claims to produce its own goods to benefit from tax exemptions, raising concerns about legal compliance and the risks of being audited by tax authorities [2] - The narrative emphasizes the importance of adhering to tax regulations and the consequences of exploiting legal loopholes for financial gain [2] Group 2 - The article serves as a reminder for businesses to maintain transparency and integrity in their operations, particularly in relation to tax reporting and compliance [4] - It highlights the role of tax authorities in conducting audits to ensure that companies are not misrepresenting their production capabilities [4] - The content encourages a culture of learning and sharing best practices in tax compliance among businesses [4]

Core Viewpoint - The article discusses the taxation policies related to personal pensions and basic pensions in China, highlighting that basic pensions are exempt from individual income tax, while personal pensions are subject to a 3% tax upon withdrawal [3][6][7]. Summary by Sections Basic Pension Taxation - Basic pensions, as per the Personal Income Tax Law, are exempt from individual income tax, including retirement benefits and allowances for retired officials and employees [3][6]. Personal Pension Taxation - Personal pensions will be implemented nationwide starting December 15, 2024, with a deferred tax policy effective from January 1, 2024. Contributions to personal pension accounts are deductible up to 12,000 yuan per year from comprehensive or business income [3][9]. - Investment income accrued in personal pension accounts is not subject to individual income tax until withdrawal, at which point a flat tax rate of 3% applies [3][7][9]. Personal Pension Overview - Personal pensions are a government-supported, voluntary, market-oriented system aimed at supplementing basic pension benefits. Participants can choose various financial products for their contributions, which are capped at 12,000 yuan annually [4][6]. Contribution and Account Management - Participants can open personal pension accounts through designated online platforms or commercial banks, with the option to change their account bank twice a year. Contributions can be made monthly, in installments, or annually, adhering to the 12,000 yuan limit [10].

Group 1 - The article outlines the regulations for individual businesses regarding the registration of their addresses and operational sites, allowing them to apply for registration of one or more physical business locations within the jurisdiction of their registration authority [3][4]. - Individual businesses must apply for establishment registration at the registration authority of their operational site, and those conducting business solely online must register at the authority of their residence [4][6]. - The regulations specify that individual businesses engaging in business activities outside their registered area must establish a separate individual business [5]. Group 2 - The article details the tax incentives for individual businesses, including VAT exemptions for small-scale taxpayers with monthly sales below 100,000 yuan, which are exempt from VAT [9]. - For individual businesses with annual taxable income not exceeding 2 million yuan, personal income tax will be halved [13]. - From January 1, 2023, to December 31, 2027, there will be a reduction in various taxes for small-scale VAT taxpayers, small micro-profit enterprises, and individual businesses, including resource tax, urban maintenance and construction tax, property tax, and others [14].

Core Viewpoint - The article discusses the convenience and features of the electronic invoicing system for railway tickets, highlighting the ability to issue and manage invoices digitally, which enhances user experience and efficiency in tax management [3][5][6]. Summary by Sections Electronic Invoice Issuance - Users can issue electronic invoices for single or multiple tickets through the railway app, requiring them to fill in the necessary invoice information before submission [3][4]. - After the invoice is issued, it can be viewed and managed within the railway app, as well as in the personal income tax app for further tracking and downloading [5][6]. Invoice Management Features - The article outlines the functionalities available in the invoice management section, including maintaining common invoice titles, scanning QR codes for invoice submission, and viewing historical invoice records [6][7]. - Users can easily access their invoices in the "My Invoice Folder" section of the app, allowing for various operations such as viewing, downloading, and pushing invoices [6][7]. User Experience Enhancements - The electronic invoicing system is designed to simplify the invoicing process for users, making it more convenient to manage tax-related documents digitally [5][6]. - The article emphasizes the importance of these features in providing a seamless experience for users, reflecting a trend towards digital solutions in tax management [3][5].