Core Viewpoint - The article discusses the management and implications of abnormal VAT deduction certificates, particularly in cases involving businesses that have gone missing or are untraceable, highlighting the criteria for identifying such certificates and the procedures for handling them [14]. Group 1: Abnormal VAT Deduction Certificates - Abnormal VAT deduction certificates are identified when the input tax amount exceeds 70% of the total input tax for the same period [5]. - If the cumulative input tax amount from abnormal certificates exceeds 50,000 yuan, it is flagged for further scrutiny [6]. - Businesses that fail to file tax returns or submit false declarations may have their VAT deduction certificates classified as abnormal [5][6]. Group 2: Handling Abnormal Certificates - Taxpayers with abnormal certificates that have not yet been declared for deduction or export tax refunds are not allowed to include these amounts in their calculations [8]. - For taxpayers who have already declared deductions, there are specific procedures to follow, including the potential recovery of any refunded tax amounts [9]. - Taxpayers classified as A-level credit can submit verification requests to the tax authority within 10 working days of receiving a notification regarding abnormal certificates [12]. Group 3: Policy References - The article references two key policy documents from the State Administration of Taxation that outline the management of abnormal VAT deduction certificates and the treatment of invoices issued by missing enterprises [14].

Core Viewpoint - The article presents three effective communication formulas to enhance expression skills during interviews and professional interactions [1][12][16] Group 1: Total-Point Structure Method - The total-point structure method consists of summarizing the main conclusion, categorizing arguments, and providing detailed evidence [1][4] - It emphasizes starting with a clear conclusion, followed by categorized roles and responsibilities, and concluding with specific achievements and lessons learned [4][5] Group 2: Problem Analysis Method - The problem analysis method involves defining the problem, collecting and analyzing data, and determining solutions [8][9] - It suggests using tools like fishbone diagrams to identify root causes and their impact percentages on the problem [9] Group 3: Feelings and Expectations Method - The feelings and expectations method focuses on presenting facts, sharing feelings, and discussing future expectations [12][13] - It encourages self-awareness of emotions during the job search process and effective communication with mentors or family for feedback [13][14] - The final step involves creating a reasonable action plan that aligns personal values with career goals [15]

Core Viewpoint - The article provides a comprehensive guide for tax-related service institutions to improve their credit scores through timely and accurate reporting of information, adherence to regulations, and strategic actions to avoid penalties and enhance scores. Group 1: Steps to Improve Credit Score - Step 1: Timely and Accurate Reporting of Real Name Information is crucial for tax service institutions to submit their basic information to tax authorities before providing services and to update it as necessary [1][2]. - Step 2: Accurate Reporting of Tax Service Agreement Information is essential, requiring institutions to report agreement details to tax authorities within specified timeframes [4][5]. - Step 3: Timely Submission of Annual Reports is mandated, with institutions required to submit the previous year's report by March 31 each year [7]. - Step 4: Timely Submission of Special Reports is required for various tax-related services, with a deadline of March 31 of the following year [8][10]. Group 2: Common Penalty Points - Institutions must report any changes in basic information within 30 days to avoid penalties [2]. - Failing to submit required reports or submitting them late can result in significant point deductions, with severe violations leading to being listed as untrustworthy [6][11][13]. - Misreporting or failing to correct information can incur penalties of up to 200 points and potential loss of credibility [6][12][13]. Group 3: Strategies for Score Enhancement - Institutions can earn additional points by establishing a party organization, uploading professional certificates, and joining industry associations [3]. - Encouraging clients to provide satisfaction evaluations within 15 days can yield additional points based on their feedback [6]. - Regularly submitting business reports after completing tax services can also contribute to score improvement, with a cap of 20 points per year [14]. Group 4: Compliance and Ethical Standards - Strict adherence to professional norms can prevent point deductions and enhance credit scores, with compliance being a core principle throughout the service process [20]. - Violations of tax laws or unethical practices can lead to severe penalties, including significant point deductions and being placed on a blacklist [18][20].

Core Viewpoint - The article discusses the tax deductibility of various costs, expenses, losses, and other expenditures that can be deducted when calculating taxable income for enterprises, emphasizing the importance of having legitimate documentation for these deductions [3][5][7]. Summary by Sections Costs - Costs include direct and indirect expenses such as raw materials, fuel, power consumption, and the cost of goods sold [3]. Expenses - Expenses encompass selling expenses, administrative expenses, and financial expenses, including advertising costs, labor insurance fees, and net interest expenses [3]. Losses - Losses refer to non-operating expenses, losses from natural disasters or accidents, and specific deductible items like wages and social insurance contributions [3][7]. Example Calculation - An example is provided where a company has a revenue of 10 million yuan in 2024, with deductible costs of 5 million yuan (400,000 yuan for raw materials and 100,000 yuan for employee salaries), resulting in a taxable income of 5 million yuan [5]. Policy Basis - The article cites several articles from the "Implementation Regulations of the Enterprise Income Tax Law of the People's Republic of China," detailing what constitutes costs, expenses, and losses eligible for deduction [7].

| 业务类型 | 常见的 7 种发票备注栏填写情形 备注栏注明 | 政策依据 | | --- | --- | --- | | 货物运输服务 | 增值税一般纳税人提供货物运输 服务，使用增值税专用发票和增值税 普通发票,开具发票时应将起运地、 到达地、车种车号以及运输货物信息 等内容填写在发票备注栏中,如内容 较多可另附清单。 | 《国家税务总局关于停 止使用货物运输业增值税专 用发票有关问题的公告》（国 家税务总局公告 2015 年第 99 号） | | 差额征税开票 | 按照现行政策规定适用差额征税 办法缴纳增值税,且不得全额开具增 值税发票的(财政部、税务总局另有 规定的除外），纳税人自行开具或者 税务机关代开增值税发票时,通过新 系统中差额征税开票功能,录入含税 销售额(或含税评估额)和扣除额, 系统自动计算税额和不含税金额,备 注栏自动打印"差额征税"字样,发票 开具不应与其他应税行为混开。 | 《国家税务总局关于全 面推开营业税改征增值税试 点有关税收征收管理事项的 公告》(国家税务总局公告 2016 年第 23 号) | | 建筑服务 | 提供建筑服务，纳税人自行开具 或者税务机关代开增值税发票时 ...

Core Viewpoint - Compliance in tax matters is crucial for newly established companies to ensure legal operation and enhance core competitiveness [3][6]. Group 1: Key Compliance Points - After obtaining a business license, taxpayers must confirm tax information with the relevant tax authority [3]. - Timely reporting of tax-related information, such as bank account details and changes in business operations, is essential [4]. - Proper maintenance and management of accounting books are required, including the preservation of relevant documents [4][5]. - Invoices must be legally issued, used, and retained during business transactions [4]. - Financial and accounting systems must be submitted for tax authority record-keeping [4][5]. - Taxpayers must install and use tax control devices as mandated, with penalties for non-compliance [5]. - Timely and accurate tax declarations are mandatory, along with adherence to payment deadlines [5]. - Withholding agents must fulfill their obligations to withhold and collect taxes [6]. Group 2: Importance of Compliance - Compliance not only reflects a company's social responsibility but also strengthens its core competitiveness and lays a foundation for sustainable development [6].

Core Viewpoint - The article provides a detailed guide on how to use the electronic tax bureau app for businesses, specifically focusing on the process of submitting cross-regional tax reports and managing business identities within the app [9][20][23]. Group 1: App Navigation and Identity Management - Users can switch to a business identity by logging into the electronic tax bureau app and navigating to the account center [1][5]. - The app allows users to manage personal and business information, including authorization management and identity switching [6][12]. Group 2: Submitting Cross-Regional Tax Reports - To submit a cross-regional tax report, users can access the "Comprehensive Information" section and select "Information Report and Change" [9][11]. - Users must fill in basic business information and details about the cross-regional business contract before submitting the report [14][17]. Group 3: Report Management Features - The cross-regional tax report module includes options for postponing, modifying, or canceling reports [23]. - Users can reuse existing report information for new submissions, streamlining the process [24][25].

Group 1 - The article outlines the steps for taxpayers to report their total and branch institution information to tax authorities for corporate income tax and value-added tax consolidated reporting [1][2][5] - The first step involves logging into the electronic tax bureau and navigating to the consolidated tax report section [1][8] - For first-time filers, the system directs them to the reporting page, where they must fill in and confirm consolidated tax information based on their institution type [2][3][5] Group 2 - For branch institutions, the reporting process requires filling in overall information and details of the upper-level institution before submission [5][6] - Non-first-time filers can view, modify, or add new records in the list of previously submitted reports [5][6] - After completing the report, taxpayers can submit it and check the review results in the tax progress and result inquiry module [8]

欢迎扫描下方二维码关注： m // // // / ITT TIAL 9 符合以下条件的股权转让收入明显偏低， 视为有正当理由：继承或将股权转让给其能提 供具有法律效力身份关系证明的配偶、父母、 子女、祖父母、外祖父 母、孙子女、外孙子女、 兄弟姐妹以及对转让人承 担直接抚养或者赡养义务 的抚养人或者赡养人。 除以上情形外的亲属之 间股权转让，若申报的转让 收入明显偏低且无正当理由 的,税务机关可以核定其转 让收入并计征个人所得税。 人股权转让,股权原值如何 个人转让股权的原值依照以下方法确认: (一) 以现金出资方式取 得的股权，按照实际支付的价 款与取得股权直接相关的合理 税费之和确认股权原值; (二) 以非货币性资产出资 方式取得的股权，按照税务机关 认可或核定的投资入股时非货币 性资产价格与取得股权直接相关 的合理税费之和确认股权原值; (三) 通过无偿让渡方式 取得股权，具备《股权转让所 得个人所得税管理办法（试 行）》第十三条第二项所列情 形的,按取得股权发生的合理 税费与原持有人的股权原值之 和确认股权原值; 办法第十三条第二项相关规定：继承或 将股权转让给其能提供具有法律效力身份关 系证明的配 ...

第三步 查询条件选择购/销方、确认单状态、对方纳 税人名称、开票日期等,点击【查询】,查询进行 中的红字发票确认信息,选择需要处理的红字发 票信息确认单,点击【查看】进行信息处理 进入"详情信息" 界面, 若不同意红冲该蓝字 发票,可以点击【拒绝】作废此红字发票信息确 欢迎扫描下方二维码关注： 第二步 进入"红字发票业务"功能界面,点击【红字 信息确认单处理】 | ← 红字发票确认信息 《中国共生男》 红本国最新社团集 | 知例万进程 彩是钢瓶万 | P | 副从曲状态 和方景入得到万圈 = | | 河方向我人名称 南昌人 | | | 开展日本站 2022-06-01 | 13 | | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | 开展日期止 2022-07-31 | | ロ | 开震状态 清值团 | 1 | 景入力量也 清古屋 | | - | אח 明 | 的品入 | | | | | | | | | | | | 制品 | | | 高物理业 | 些如不放送公司 | | 发展品数 | 21,077 | 中红字画 | 2 ...