欢迎扫描下方二维码关注： ‍‍ 超过增值税法规定的小规模纳税人标准 的,除以下两类情形外,应办理一般纳 税人登记。 纳税人因自行补充或更正、风控核 查、稽查查补等调整的销售额，应按纳 税义务发生时间计入对应税款所属期销 售额。 生效时间明确化 纳税人年应征增值税销售额超过规 定标准的,一般纳税人生效之日为超过 规定标准的当期1日。 纳税人办理2025年四季度或12月税 款所属期小规模纳税人增值税申报, 年 应征增值税销售额超过规定标准的,一 般纳税人生效之日为2026年1月1日。 因自行补充或更正、风控核查、稽 查查补等调整2025年及以前税款所属期 销售额,年应征增值税销售额超过规定 标准的,一般纳税人生效之日不早于 2026年1月1日。 2026年1月1日前按销售额依照增值 税税率计算应纳税额、不得抵扣进项税 额的纳税人,一般纳税人生效之日为 2026年1月1日。 谁需要办理一般纳税人登记? (一)不经常发生应税交易且主要业 务不属于应税交易范围的非企业单位, 选择按照小规模纳税人纳税的; (二)自然人。 其他应办理一般纳税人登记的情 形,按国家税务总局有关规定执行。 办理时限与操作要点 纳税人因自行补充 ...

欢迎扫描下方二维码关注： 来源：北京税务 收率开具的发票可在冲红后,重新按适 用税率开具发票。同时，A应在2026年6 月申报期内办理2026年5月税款所属期 的一般纳税人申报,在2026年7月申报 期内办理2026年4月税款所属期的小规 模纳税人申报和2026年6月税款所属期 的一般纳税人申报。 举例说明2: 某银行业纳税人B,属于按季申报 的小规模纳税人,年应征增值税销售额 未超过500万元，会计核算健全,能够 提供准确税务资料。B于2026年5月10 日向主管税务机关申请办理一般纳税人 登记,并选择适用以一个季度为一个计 税期间,其一般纳税人生效之日为2026 年4月1日。2026年4月1日至5月10日期 间已经按征收率开具的发票可以冲红， 重新按适用税率开具发票。B应在2026 年7月申报期内办理2026年二季度税款 所属期的一般纳税人申报。 我是一家非企业单位,符合原政策 规 定 选 择 按 照 小 规 模 纳 税 人 纳 税 ， 并办理了相关手续。新政实施后, 我不再符合可以选择按照小规模纳 税人纳税的规定,我是否应该办理 一般纳税人登记? 实施条例对选择按照小规模纳税人 纳税的情形进行了调整，对 ...

Equipment Update - The policy allows for one-time tax deductions for newly purchased equipment and tools valued at no more than 5 million yuan from January 1, 2024, to December 31, 2027, enabling companies to deduct these costs in the current period without annual depreciation calculations [2] - Investments in digital and intelligent upgrades of specialized equipment made during the same period can receive a tax credit of 10% on the portion not exceeding 50% of the original tax basis of the equipment [3] - The policies are based on announcements from the Ministry of Finance and the State Administration of Taxation regarding corporate income tax deductions for equipment and specialized equipment upgrades [4][7] Consumer Goods Trade-in - From January 1, 2026, to December 31, 2027, there will be a 50% reduction in vehicle purchase tax for new energy vehicles, with a maximum tax reduction of 15,000 yuan per vehicle [4] - Second-hand car dealers will benefit from a reduced VAT rate of 0.5% on the sale of purchased second-hand cars, down from the standard 3% [5] - The policies are part of a broader initiative to promote equipment updates and consumer goods trade-ins, leading to increased sales revenue in related industries [6] Recycling and Circular Economy - Starting April 29, 2024, resource recovery enterprises can issue "reverse invoices" to individuals selling scrapped products, provided the total sales do not exceed 5 million yuan within 12 months [8] - General VAT taxpayers engaged in recycling can choose a simplified tax calculation method at a rate of 3% or opt for the general method for VAT payments [8] - The policies are supported by announcements from the National Taxation Administration and the Ministry of Finance regarding resource recovery and VAT policies [8]

欢迎扫描下方二维码关注： 上期我们已经讲解了如何开具机动车销售统一发票和机动车特定业务发票，若需要红冲以上两类发票，该如何操作呢？一起来看 看吧~ 一 红冲机动车销售统一发票 具体场景 对于销售方已开具的蓝字机动车销售统一发票，销售方可根据实际业务情况进行红冲。 销售方开具流程如下 （2）如果是 需要对方进行确认的情况 （例如：销售方录入待购买方确认），则需要等待对方在【红字信息确认单处理】模 块进行确认后，再 由销售方在【红字发票开具】功能模块中开具红字发票（ 操作步骤同上 ）。 确认步骤为： 购买方登录 电子税务局，在【红字发票开具】二级功能页面选择【红字信息确认单处理】，购/销方选择：我是 购买方，选择对应的确认单状态、对方纳税人名称等进行查询，点击" 查看 "，再点击【确认】，弹出提示框，确认后红字信息确 认单状态变更为：购销方已确认。 二 具体场景 销售方已开具的蓝字机动车专票，销售方可根据实际业务情况进行全额或部分红冲。 销售方开具流程如下 步骤1： 纳税人登录电子税务局，首页"热门服务"下点击 【发票业务】 。进入发票业务界面后，点击 【红字发票开具】 。 步骤2： 进入【红字发票开具】二级功能 ...

欢迎扫描下方二维码关注： 2 点击【我要办税】—【税费申报及缴纳】—【 申报更正与作废 】； | 2 全国统一规范电子税务局 (山东 | | 首页 展委分配 展要点制 公众服务 地方特色 | | 2 ** - | | --- | --- | --- | --- | --- | | 我都心吸 | 清晰入关键词 | Q | | × | | 乐会数字开放学台 | | | | | | 绿色铝色频语 | 土地技法申报 | 土地际让申报 | | | | 发资协网 | 代扣代理, 代表代度中国 | | | | | 股盘中原及银特 | 代表代理车超级中假 | 代扣代建文化事业绩设费 | 其他代扣代理、代表代理中投 | | | 证明开具 | 代和代理定多少期DERJUS | | | | | 其他事故申请 | 药物和及黄加盟 (春) 中国 | | | | | | 消费用及时加股费中国 | | | | | 互联网平台企业消收组合研究 | | | | | | 一般都应置理 | 日期定都成定及4级 | | | | | | 日期分類一中清射台及兩度》前 | 11750 MP31 | 1790MP 05705 | | | 出口的家管理 | ...

Group 1 - The article discusses two scenarios for cross-year invoices: when both the economic transaction and payment occur in the previous accounting year but the invoice is issued in the next accounting year, and when the invoice is issued in the previous accounting year but reimbursement and accounting occur in the next accounting year [2] - Companies can temporarily calculate the quarterly income tax based on the book amount when actual costs and expenses are incurred but valid vouchers are not obtained in time. Valid vouchers must be provided before the annual tax reconciliation [5][6] - If a company discovers expenses that should have been deducted in previous years but were not, it can make a special declaration and adjust the tax deduction retroactively, with a confirmation period not exceeding five years [8][10] Group 2 - Companies are advised to plan ahead and manage the retention of supporting documents for expenses without invoices, ensuring that contracts, payment proofs, and accounting records are properly stored to verify the authenticity of expenses [11][12][13] - The article emphasizes the importance of timely reimbursement procedures and estimating amounts for expenses that cannot be invoiced on time, ensuring proper accounting reserves are made [12]

Group 1 - The article discusses the classification of various allowances and subsidies, such as communication allowances and travel reimbursements, and their inclusion in the calculation of taxable wages for employees [5][6]. - Communication subsidies provided by employers, whether reimbursed or directly issued, should be included in the taxable wage calculation [5]. - Travel allowances that are regularly distributed and can be freely used by employees are considered taxable wages, while those that are specifically for travel expenses and not regularly distributed are not [5]. Group 2 - Employee welfare expenses, including various forms of cash and in-kind benefits, should be assessed individually to determine if they are taxable wages, based on their nature and the regulations in place [5]. - Deductions from wages due to sick leave or personal leave are not included in the taxable wage total, as per the labor wage statistical reporting system [5].

欢迎扫描下方二维码关注： （2） 进入功能界面显示已采集的报告信息，可进行条件查询、新增、延期、修改、作废操作。 | 4- (22) 第三· 國家國中國學習的歌 用区域污胶事项 | | | | | | | | --- | --- | --- | --- | --- | --- | --- | | 酒店等有地 高水库 | | 喷油 固水库 1 | | | | 原稿 日前 MIT V | | 新时报免 | | | | | | | | 用地 同区域环保等国家和国际 现金 高以利亚教育 | | ANNESSM (8) ANTER | 01500 | | | 1999 1997: | | - EMELE NEW (2007). 1383-1939 | | 80 | 80 | 801-85-21 | 8 | HAR RE TER TRE | | 2 2008 ADDR (AVE / 1 1000 412 8 | | BH10 (SMALE) | 2001-02-14 | 801-01-14 | 150 | HAN NOT THE 下载 | | I 2005-0000 (2007) - 1100-1239 | | CARD ...

Group 1 - The article discusses the handling and disposal fund for spent nuclear fuel, which is set at 0.026 yuan per kilowatt-hour [3] - Taxpayers are required to declare and pay the actual online sales electricity amount by January 25 each year [3] - There are penalties for late payments, including a daily late fee of 1‰ from the overdue date [3] Group 2 - The process for payment involves logging into the national electronic tax bureau and selecting the appropriate options for tax declaration [3] - Companies must convert their actual online sales electricity into kilowatt-hours for reporting purposes [3]

欢迎扫描下方二维码关注： 15 国 ··· 编者按 ■·· 对从业人员而言,信用评价既是约束也是激励,促使行 业持续向专业化、规范化迈进,进而助力征纳双方构建更高 效、更互信的合作关系,让税收服务在规范中显温度,在发 展中见秩序。接下来,我们继续了解"涉税专业服务信用 评价"相关内容，为大家提供清晰、可靠的参考。 政策解读二 涉税专业服务信用评价的主要 内容是什么? 涉税专业服务信用评价分为 涉税专业服务机构 涉税服务人员 信用评价 信用评价 ← 1 采用以下信息: 采用以下信息: 实 名 制 等 行 政 管 理 3 基本信息 ® 规定遵守情况 ७ 执业记录 ७ 纳税人评价 ७ 不良记录 © 税务机关评价 ७ 纳税记录 ७ 业务结构 ७ 服务质量 ♥ 业务信息质量 ७ 行业自律 ७ 党的建设情况 ७ 人员信用 ७ 业务培训 ✪ 委托人纳税缴费信用 ♡ 自身纳税缴费信用 ७ 上一年度信用评价结果 •••••••••••• 政策解读三 涉税专业服务信用信息采集渠 道是什么? 涉税专业服务管理信息库依托税务信息系统,从以下 渠道采集信息: 01 涉税专业服务机构及涉税服务人员报送 的信息; 02 税务机关税收征管过 ...