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 ...

Group 1 - The article discusses the eligibility of companies for the "Six Taxes and Two Fees" reduction policy, indicating that small-scale VAT taxpayers and small micro-profit enterprises can enjoy this benefit even if they have already received other tax incentives [2][3]. - The order of enjoying the "Six Taxes and Two Fees" reduction is that it is an additional benefit on top of other existing incentives, with the calculation base being the taxable amount after deducting previous reductions [2][3]. - Newly established companies registered as general VAT taxpayers can apply for the "Six Taxes and Two Fees" reduction if they meet specific criteria, such as having fewer than 300 employees and total assets not exceeding 50 million [3][4]. Group 2 - Companies that are not classified as small micro-profit enterprises at the parent level cannot benefit from the "Six Taxes and Two Fees" reduction even if their branches qualify [4]. - Foreign enterprises registered as general VAT taxpayers are not eligible for the "Six Taxes and Two Fees" reduction policy [5]. - Changes in the status of small micro-profit enterprises due to corrections in corporate income tax annual reports require corresponding adjustments in the "Six Taxes and Two Fees" declarations [6]. Group 3 - When a small-scale VAT taxpayer transitions to a general taxpayer, they will no longer enjoy the "Six Taxes and Two Fees" reduction from the effective date of the change, but they can still benefit from the reduction for the tax periods prior to the transition [6]. - For taxes that are declared annually or quarterly, companies must differentiate between the periods before and after the change in taxpayer status to calculate the taxable amount accordingly [6].

Core Viewpoint - The article provides a detailed guide on the process of issuing electronic invoices for motor vehicles, including steps for both buyers and sellers, emphasizing the importance of compliance with tax regulations and the efficiency of electronic invoicing systems [4][5][6][9][10][12]. Group 1: Electronic Invoice Issuance Process - The first step involves accessing the electronic tax bureau and selecting the appropriate options for issuing an invoice, specifically for motor vehicle sales [4]. - In the second step, users must choose the type of invoice, such as "Unified Invoice for Motor Vehicle Sales" [5]. - The third step requires entering the actual transaction details, including buyer and seller information, and specifying if the buyer is an individual [6]. - The fourth step involves inputting vehicle-specific information, such as vehicle type and license plate, before finalizing the invoice issuance [6]. Group 2: Special Cases in Invoice Issuance - For second-hand vehicles, the process includes selecting "Unified Invoice for Second-Hand Vehicle Sales" and may involve additional options for reverse invoicing if the seller is a dealership [7]. - The issuance of red-letter invoices (for corrections) requires a specific process where the seller confirms the invoice details and submits the reason for the correction [10]. - Buyers can also confirm red-letter invoices by logging into the electronic tax bureau and selecting the appropriate confirmation status [12].

Core Viewpoint - The article discusses the implications and risks associated with modifying invoice items for tax deductions, emphasizing the legal consequences of issuing false invoices and the importance of compliance with tax regulations [6][8]. Group 1: Invoice Modification Risks - Changing the item description on invoices to claim tax deductions is considered fraudulent and can lead to penalties under the "Invoice Management Measures of the People's Republic of China" [6]. - Businesses that have already deducted taxes based on incorrect invoice descriptions must rectify the situation by reporting the correct amounts and paying any owed taxes [7]. Group 2: Compliance and Best Practices - The article highlights the necessity for companies to maintain accurate records and comply with tax regulations to avoid audits and penalties [9]. - It suggests that companies should be cautious about tax benefits that may seem advantageous but could lead to legal issues if not properly documented [9].

Core Viewpoint - The article emphasizes the importance of facilitating the transformation of individual businesses into enterprises, enhancing support and guidance for this transition to promote high-quality development of the private economy [2][3]. Group 1: Overall Requirements - The initiative is guided by Xi Jinping's thoughts and aims to respect the wishes of individual business owners while providing efficient and standardized services for their transformation [3]. - The focus is on improving internal management and compliance awareness post-transition, while also mitigating various risks associated with the transformation process [3]. Group 2: Optimizing the "Individual to Enterprise" Process - The registration process for transitioning from individual business to enterprise will be streamlined, allowing for direct changes or a "cancellation + establishment" method [4]. - Tax information sharing will be enhanced, enabling tax clearance information to be verified online, thus eliminating the need for paper documents [5]. - Related business matters such as social insurance registration and bank account setup can be processed simultaneously during the transition [5][6]. Group 3: Strengthening Support for Transformation - The initiative includes targeted support for different types of individual businesses, particularly those with growth potential [10]. - Employment and social security services will be optimized to assist transformed enterprises, including reduced insurance rates and enhanced training [10][11]. - Financial support mechanisms will be established to facilitate loans and credit for businesses transitioning from individual status [11]. Group 4: Implementation Requirements - The process will adhere to a voluntary principle, ensuring that individual business owners are not coerced into transitioning [12]. - There will be a focus on effective policy implementation and training for personnel involved in the transition process to enhance service efficiency [12]. - Public awareness campaigns will be conducted to promote the benefits of transitioning and to support individual businesses in their growth [12].

Core Viewpoint - The article provides a detailed guide on how to use the Natural Person Electronic Tax Bureau for tax declaration, specifically focusing on the process of collecting personnel information and submitting prepayment tax declarations for individual income tax [4][6][10]. Group 1: Personnel Information Collection - Users must log into the Natural Person Electronic Tax Bureau and navigate to the "Withholding" module to collect personnel information, ensuring all details are accurate before submission [4]. - The system requires confirmation of successful submission of personnel information before proceeding with tax declaration operations [4][6]. Group 2: Prepayment Tax Declaration - The system automatically retrieves personnel information that has been successfully submitted when users click on "Operating Income" and then "Prepayment Tax Declaration" [6]. - Users need to fill in total income and profit information, and can edit tax exemption details as necessary [8][10]. Group 3: Tax Exemption Details - The article outlines the process for entering tax exemption details, including the total amount of tax exemptions and specific items eligible for exemption [9]. - It highlights various categories of tax exemptions, such as those for disabled individuals and certain types of income [9]. Group 4: Submission and Status Tracking - Users can submit their tax declarations and check the status of their submissions, ensuring all required information is complete before finalizing [10]. - The article emphasizes the importance of verifying the tax period and ensuring all data is accurate to avoid issues with tax compliance [10].

Group 1 - The core viewpoint of the article is that whether a company needs to pay economic compensation when terminating a labor contract with an employee during the probation period depends on specific circumstances [3][4]. - Companies are not required to pay economic compensation if they terminate the labor contract in accordance with Article 39 of the Labor Contract Law [4][6]. - Article 39 outlines several conditions under which an employer can terminate a labor contract without compensation, including failure to meet hiring conditions during the probation period and serious violations of company rules [6]. Group 2 - Companies are legally obligated to pay economic compensation if the termination falls under other statutory circumstances or if the termination is deemed unlawful [7]. - During the probation period, the salary of employees must not be less than 80% of the minimum wage for the same position in the company or 80% of the contracted salary, and it must also meet the local minimum wage standard [11].

欢迎扫描下方二维码关注： 给客户开具了发票，如何能查询到开给 客户的发票是否已勾选抵扣呢？可以通过电 子税务局-税务数字账户模块进行查询，一起 来看操作步骤吧。 操作步骤 第五步 、选择想查询的发票，点击【详情】 第一步 、登录电子税务局，点击【我要办 税】-【税务数字账户】-【发票业务】 第二步 、进入"发票业务"界面，点击【发票 查询统计】 第三步 、点击【全量发票查询】 第六步 、 查看"增值税用途标签"，即可查询 发票是否抵扣 第四步 、"查询类型"选择"开具发票"，选 定"开票日期（起）、开票日期（止）"，点 击【查询】 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。 | 3 1114-45067806 CERS ← 全国发展市场 > | 製品状態造情 | | | | 10 | | | --- | --- | --- | --- | --- | --- | --- | | 2000 Re ...