Core Viewpoint - The article discusses the functionalities and processes of the unified electronic tax bureau in Shanxi, emphasizing the automated systems for tax declaration and management, which aim to streamline the tax filing process for taxpayers [2][3]. Group 1: Tax Declaration Process - The system automatically determines whether taxpayers meet the criteria for comprehensive associated declaration. If not, access is blocked; if they do, they proceed to the tax selection page where applicable tax types are pre-selected [3]. - Taxpayers must confirm pre-filled data regarding the total tax amount due or refundable, as well as their operational and preferential status. Any discrepancies can be corrected directly in the operational status section [5]. - After reviewing detailed data, taxpayers can submit their declarations by confirming the information and clicking the submit button [6][8]. Group 2: User Interaction and Confirmation - Taxpayers can view their reports to ensure accuracy before submission. Once confirmed, they can proceed to submit their tax declarations [6]. - The final step involves entering "real responsibility" to complete the information confirmation process before submitting the tax data [8].

近期有纳税人来电咨询关于纳税缴费信用评价的相关问题，比如企业有零申报的情况，是否会影响评价为A级纳税人？每年的纳税缴 费信用评价结果什么时候公布？等等...这一期，申税小微收集整理了几个热点问答供大家参考~ 欢迎扫描下方二维码关注： 图片 热点梳理 12366 图片 问答来啦 图片 1. 企业有零申报的情况，是否会影响评价为A级纳税人？ 答： 《国家税务总局关于发布〈纳税缴费信用管理办法〉的公告》（国家税务总局公告2025年第12号）规定："第十七条 有下列情 形之一的经营主体，不能评为A级： (一)实际生产经营期不满3年的; (二)上一评价年度评价结果为D级的; (三)非正常原因评价年度内增值税连续3个月或者累计6个月应纳税额为0的; (四)不能按照 国家统一的会计制度 规定设置账簿，并根据合法、有效凭证核算，向税务机关提供准确税务资料的。" 第三项 "非正常原因"是 指排除经营主体正常经营（包括季节性生产经营、享受政策性减免税、存在未抵减完的 增值税留抵税额 、 享受增值税加计抵减政策）之外的其他原因。增值税按季申报视同连续3个月。 图片 3. 纳税缴费信用评价的适用范围包括什么？ 答： 根 据《国家税务 ...

Group 1 - The Ministry of Finance and the State Administration of Taxation have clarified that general taxpayers providing construction services can choose to apply the simplified tax method for tax calculation [3] - Taxpayers must separately account for sales and input tax amounts for projects using the simplified tax method and those using the general tax method [3] - The announcement regarding tax incentives for key groups and self-employed veterans will be effective from January 1, 2024 [7] Group 2 - The Ministry of Agriculture has established a nationwide information system for monitoring poverty alleviation, allowing tax authorities to verify the identity of impoverished populations [4] - Human resources departments will provide identity information for individuals who have been unemployed for more than six months [5] - Taxpayers can use alternative documents or electronic information to process business transactions where the Employment and Entrepreneurship Certificate has been integrated with other identification [6] Group 3 - Taxpayers can deduct input tax for domestic passenger transport services if they obtain tickets that indicate passenger identity [8][9] - Resource recovery enterprises can enjoy VAT exemptions and reduced rates when selling scrap products through "reverse invoicing" [10] - On-site food production and direct sales to consumers are subject to VAT under the "catering services" category [11] Group 4 - Maintenance services for installed machinery are classified under "other modern services" for VAT purposes [12] - Taxpayers selling both vegetables and other taxable goods must separately account for sales to qualify for vegetable VAT exemptions [14] - Small-scale taxpayers can choose to forgo tax exemptions and issue VAT special invoices for part or all of their sales [14]

欢迎扫描下方二维码关注： 图 | 本月 | 歌 (曲) | 路径二 ◎ 如果费源信息弹出,选择要申报的一项,点击 "申报"后出现以下提醒框，则需通过另一路径申报。 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。 1 ■ 首页【我要办税】-【税费申报及缴纳】-【非税收入 通用申报】,确认"缴费期限"和"费款所属期起止" 后，点击"确认"。 S CENT 2 )选择要申报的费种,点击"查看/编辑"。该费种的 费源信息均会弹出,选择要申报的一项,点击"确定"。 3 | 核对费种、金额等信息后,点击"提交申报"。 + 4 ) 点击"立即缴款"、选择支付方式即可完成缴纳。 r @ ... 完成缴费后可开具《中央非税收入统一票据(电子)》。 首页【我要办税】-【证明开具】-【开具中央非税收 入统一票据】,选择"是否首次开具"、"税款缴纳时间 起"、"税款缴纳时间止"后，点击"查询",出现可以开 具的缴款信息,勾选后点击"开具",即可获 ...

Core Viewpoint - The article discusses the VAT exemption policy for small-scale taxpayers in China, detailing specific scenarios under which they can benefit from tax exemptions based on their sales amounts [1]. Summary by Sections VAT Exemption Policy - From January 1, 2023, to December 31, 2027, small-scale VAT taxpayers are exempt from VAT if their total monthly sales do not exceed 100,000 yuan (or 300,000 yuan for quarterly taxpayers) [1]. Examples of Tax Scenarios - **Example B**: Company B, with a total sales of 280,000 yuan in Q2 2025, only issued VAT special invoices. Since the sales exceeded 300,000 yuan, they must pay VAT [4]. - **Example C**: Company C issued 10,000 yuan in VAT special invoices and 270,000 yuan in ordinary invoices, totaling 280,000 yuan. They qualify for VAT exemption on the ordinary invoices, but must pay VAT on the special invoice [6]. - **Example D**: Company D's total sales reached 310,000 yuan in Q2 2025, with only ordinary invoices issued. They do not qualify for VAT exemption and must pay VAT [8]. - **Example E**: Company E issued 10,000 yuan in VAT special invoices and 300,000 yuan in ordinary invoices, totaling 310,000 yuan. They do not qualify for VAT exemption and must pay VAT on all sales [10].

Core Viewpoint - The article discusses the establishment and improvement of new rural social pension insurance systems and urban resident social pension insurance systems in China, highlighting the combination of individual contributions, collective subsidies, and government support. Group 1: New Rural Social Pension Insurance - The new rural social pension insurance system is based on individual contributions, collective assistance, and government subsidies [3] - Individuals aged 16 and above, excluding students, who are not covered by the basic pension insurance system can participate in the rural pension insurance at their place of residence [5] Group 2: Urban Resident Social Pension Insurance - The urban resident social pension insurance system can be merged with the new rural social pension insurance based on local government decisions [3] - Similar to rural insurance, individuals aged 16 and above who are not part of the basic pension insurance system can enroll in urban resident pension insurance [5] Group 3: Contribution Standards - For enterprise employee basic pension insurance, the employer's contribution rate is 16% and the employee's contribution rate is 8% [6] - Individual contributors to the pension insurance can choose a contribution base between 60% and 300% of the average wage of urban employees from the previous year [7] Group 4: Contribution Levels for Rural Residents - In Shaanxi, the personal contribution levels for rural resident pension insurance are set at ten different tiers ranging from 300 to 6000 yuan annually [8] Group 5: Payment Methods - Contributions for enterprise employee basic pension insurance can be made through various online and offline channels, with employers responsible for withholding and paying the contributions [9] - Urban resident pension insurance contributions can also be made through similar online and offline channels [10]

Group 1 - The article provides a step-by-step guide on how to declare stamp duty, including the process of entering the tax source collection page and adding stamp duty information if it does not appear automatically [3][4]. - It explains that for periodic declarations, the system will automatically bring up the recognized stamp duty items, and users can directly select and input the necessary information [3]. - The article mentions that if there are no other tax reductions, the default reduction amount will be zero, which is considered normal [4]. Group 2 - The system will automatically identify and check the "inclusive reduction" for those who meet the criteria for the "six taxes and two fees" reduction, displaying the adjusted tax amount [4]. - After successful declaration, users can either click to make an immediate payment or navigate through the tax payment module before the end of the declaration period [4].

Core Viewpoint - The "Tax Payment Credit Management Measures" will be implemented starting from July 1, 2025, focusing on the scope and standards for tax payment credit restoration [2]. Summary by Relevant Sections Restoration Scenarios and Standards - Various scenarios for credit restoration are outlined, including failure to file tax returns on time, failure to withhold taxes, and failure to submit financial statements. Each scenario has specific point deductions and restoration criteria based on the time taken to correct the issue [3][4]. - For instance, failing to file tax returns on time incurs a deduction of 5 points, with additional penalties based on the amount involved. Restoration can occur within specified time frames, with different point recovery values depending on how quickly the issue is rectified [3][4]. Point Deduction and Restoration Criteria - The document specifies a detailed table of point deductions for various infractions, such as failing to report or pay taxes, with penalties ranging from 1 to 22 points depending on the severity of the infraction [3][4]. - Restoration of credit can occur if the entity corrects the infraction and has no new records of tax payment misconduct for a specified period, with the maximum restoration points capped at 11 [4][5]. Special Conditions for Bankruptcy and Management - Special provisions are made for bankrupt entities or their managers applying for credit restoration, where the deduction standards are treated as if corrected within 3 days, and direct penalties are not subject to the condition of having no new misconduct records [5]. Additional Notes - The document emphasizes that if the last day for correction falls on a legal holiday, the deadline extends to the next business day [5]. Source - The information is sourced from the Xinjiang Taxation Bureau [6][7].

Core Viewpoint - The article provides a detailed guide on how to query tax-related information through the electronic tax bureau, emphasizing the steps for checking tax clearance applications and their statuses. Group 1: Steps for Querying Tax Information - Step 1: Log in to the electronic tax bureau website using the business account [4] - Step 2: Navigate to the "Tax Information Query" section and select "Tax Progress and Result Information Query" [6] - Step 3: Input the required query conditions such as processing date, type of matter, and name of the matter, then click "Query" [8] - Step 4: After retrieving the tax clearance application records, click on "Progress Details" for more information [9] Group 2: Viewing and Downloading Tax Documents - Step 5: Access the tax progress details page and click "View Document" [11] - Step 6: A file list will pop up; click "Download Document" to obtain the necessary files [12] - Step 7: Finally, click "Print" or "Download" to get the tax clearance certificate [13]

Core Viewpoint - The article provides a comprehensive guide for foreign trade enterprises on how to prepare for and process export tax refunds, emphasizing the importance of proper documentation and timely submissions [1][4][5]. Group 1: Export Tax Refund Process - Foreign trade enterprises can handle export tax refund (exemption) registration through the electronic tax bureau, selecting "foreign trade enterprise" as the type and "exemption refund" as the calculation method [1]. - Before applying for export tax refunds, enterprises must complete the input invoice refund selection for goods purchased for export [2]. - Exported goods must be reported in the next month's VAT tax declaration period, with applicable sales amounts filled in the "exempt goods sales amount" section of the VAT declaration form [4]. Group 2: Documentation Requirements - Enterprises should collect relevant documents from the date of export customs declaration until April 30 of the following year, submitting them to the tax authority for VAT refund processing [5]. - Documentation must be retained for five years, including sales contracts, transportation documents, and customs declaration agreements [6][8]. - The main categories of documentation include purchase and sales contracts, transportation documents (like bills of lading), and customs declaration documents [6][8]. Group 3: Additional Guidance - The article outlines various scenarios and questions related to export tax refunds, such as handling multiple invoices for a single export transaction and checking refund progress [9]. - It also addresses issues like incorrect refund applications and procedures for handling returned goods [10].