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 ...

欢迎扫描下方二维码关注： 财政部 税务总局 国家发展改革委 民政部 商务部 国家卫生健康委 关于延续实施养老、托育、家政等社区家庭服务业税费优惠政策的公告 财政部 税务总局 国家发展改革委 民政部 商务部 国家卫生健康委公告2026年第7号 为继续支持养老、托育、家政等社区家庭服务业发展，现就有关税费政策公告如下： 一、为社区提供养老、托育、家政等服务的机构，按照以下规定享受税费优惠政策： （一）提供社区养老、托育、家政服务取得的收入， 免征增值税。 （二）提供社区养老、托育、家政服务取得的收入， 在计算应纳税所得额时，减按90%计入收入总额。 （三）承受房屋、土地用于提供社区养老、托育、家政服务的， 免征契税。 （一）与家政服务员、接受家政服务的客户就提供家政服务行为签订三方协议； （二）向家政服务员发放劳动报酬，并对家政服务员进行培训管理； （三）通过建立业务管理系统对家政服务员进行登记管理。 （四）用于提供社区养老、托育、家政服务的房产、土地， 免征不动产登记费、耕地开垦费、土地复垦费、土地闲置费； 用于提供社区养老、托育、家 政服务的建设项目， 免征城市基础设施配套费； 确因地质条件等原因无法修建防空 ...

Group 1 - Employees who have worked for more than one year are entitled to paid annual leave, with the number of days determined by their cumulative work time [2] - Employees with 1 to 10 years of cumulative work experience are entitled to 5 days of annual leave, those with 10 to 20 years are entitled to 10 days, and those with over 20 years are entitled to 15 days [3][4] - National statutory holidays and rest days do not count towards annual leave [3] Group 2 - Employees are not entitled to annual leave in certain situations, such as taking more than 20 days of personal leave without pay, or exceeding specified durations of sick leave based on their cumulative work experience [4] - For new employees, the annual leave days are calculated based on the remaining calendar days in the year, with any fraction of a day not being granted [3] Group 3 - During annual leave, employees should receive the same salary as during regular working periods [5]

Group 1 - The article discusses the tax refund policies for different industries, specifically focusing on manufacturing, real estate, and other sectors, detailing eligibility criteria and application processes for VAT refunds [4][6][10] - For manufacturing and certain service industries, taxpayers can apply for VAT refunds if their sales in the relevant sectors exceed 50% of total sales, calculated over the previous 12 months [4][5] - Real estate developers can apply for a refund of 60% of the newly increased VAT credits if they meet specific conditions regarding their VAT credits over a six-month period [6][10] Group 2 - Other industries not covered by the previous categories can also apply for VAT refunds, with a refund rate of 60% for the first 100 million yuan of newly increased VAT credits and 30% for amounts exceeding that [10][11] - The article outlines the calculation formulas for determining the refundable VAT amounts based on the increase in VAT credits compared to previous periods [8][11] - It emphasizes the importance of maintaining accurate records of VAT invoices and other documentation to support refund applications [4][6]

Group 1 - The article provides a step-by-step guide for companies on how to import customs declaration data into the export tax refund application system using the electronic tax bureau [2][6] - It highlights the importance of the customs declaration data import function, which saves time and effort for businesses engaged in export activities [2][4] - The process includes logging into the electronic tax bureau, downloading the necessary customs declaration files, and using the import function to automatically generate export data [4][6][5] Group 2 - The article outlines the scope of individual income tax for business income, specifying that it applies to sole proprietors, partners in partnerships, and individuals engaged in various business activities [13][15][16] - It details the timeline for filing individual income tax returns, indicating that the tax must be settled by March 31 of the following year, with the specific period for 2025 being from January 1 to March 31, 2026 [19][20] - The tax rates for business income are structured progressively, ranging from 5% to 35%, depending on the annual taxable income [23][24][25]

纳税人核定按期印花税税种,未发生印花税纳税 义务,可通过电子税务局 【一键零申报】 模块办理,操作 步骤如下: 登录电子税务局,点击【我要办税】-【税费 申报及缴纳】-【财产和行为税税源采集及合并 甲报)。 欢迎扫描下方二维码关注： 确认本期未发生印花税纳税义务,选择 "是",数据无误后,点击【提交】,根据提示完 成申报即可。 | 全国统一规范电子税务局 ■山西 | | | | | | | | | 12 | | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | ← 漫画 | 首页 | | | | | | | | | | | | 1 提示 | 您是否确认本周末发生出现花积带说的影 | | | × | | | | | | | 健零申报 | 新增政应 ラ入 | | | 글 | 是 | | | 全製单位:元,至角分 | | | | 序号 | 税目 征收子目 | 中心斯服务 | 大众所属网送 | 积数所高期止 | | 计税金额 | 深草 | 应纳税 | 操作 | | | -1 营业账号 | | 按期申报 | 2025-01-01 ...

Core Viewpoint - The article discusses the implications of cross-year invoicing practices for corporate tax deductions, highlighting two main scenarios: expenses incurred in one fiscal year but invoiced in the next, and invoices issued in one year but reported in the following year [2][4]. Group 1: Last Year's Expenses Invoiced This Year - Companies can provisionally account for expenses when prepaying quarterly income tax based on the incurred amount. Valid documentation must be provided before the annual tax reconciliation by May 31 of the following year to deduct these expenses without tax adjustments [3]. - If valid documentation is not submitted on time, companies must first adjust their tax liabilities before making retrospective adjustments once compliant documentation is obtained [3]. Group 2: Last Year's Invoices Reported This Year - Companies can retroactively claim deductions for previously incurred but unclaimed expenses by making a special declaration. The retroactive claim period cannot exceed five years [4]. - Any overpaid taxes resulting from these retroactive deductions can be offset against the current year's tax liabilities. If the offset is insufficient, companies may defer the deduction or apply for a tax refund [4]. Group 3: Planning and Documentation - Companies are advised to review unreported expenses and invoices before year-end, notifying relevant departments to ensure timely reimbursement. For expenses where invoices cannot be obtained on time, companies should estimate amounts and make appropriate accounting provisions [6]. - It is essential to retain supporting documentation for expenses without invoices, including contracts, non-cash payment receipts, transportation proofs, and accounting records to ensure traceability of expenses [7].

欢迎扫描下方二维码关注： 从价、从量、复合计税 消费税应纳税额计算全解析 您知道消费税的应纳税额如何计算吗？需要注意的事项有哪些？今天一起来学习一下。 消费税实行从价定率、从量定额，或者从价定率和从量定额复合计税（以下简称复合计税）的办法计算应纳税额。 应纳税额计算公式： 1 实行从价定率办法计算的 应纳税额=销售额×比例税率 2 实行从量定额办法计算的 应纳税额=销售数量×定额税率 3 实行复合计税办法计算的 应纳税额=销售额×比例税率＋销售数量×定额税率 纳税人销售的应税消费品，以人民币计算销售额。纳税人以人民币以外的货币结算销售额的，应当折合成人民币计算。 注意啦 销售额 销售额为纳税人销售应税消费品向购买方收取的全部价款和价外费用。 《中华人民共和国消费税暂行条例》所称销售额，不包括应向购货方收取的增值税税款。如果纳税人应税消费品的销 售额中未扣除增值税税款或者因不得开具增值税专用发票而发生价款和增值税税款合并收取的，在计算消费税时，应当换 算为不含增值税税款的销售额。 其换算公式为 ：应税消费品的销售额＝含增值税的销售额÷（1＋增值税税率或者征收率） 价外费用 是指价外向购买方收取的手续费、补贴、基 ...

欢迎扫描下方二维码关注： 准备买房的朋友注意啦！ 个人购买家庭住房要缴哪些税？ 你都知道吗？ 今天就为大家梳理清楚 购房税费要点 让您买房更省心！ 对个人购买住房暂 免征收印花税。 契税 契税税率为百分之三至百分之五 ，契税的具体适用税率，由省、自治区、直辖市人民政府在前款规定的税率幅度内提出， 报同级人民代表大会常务委员会决定，并报全国人民代表大会常务委员会和国务院备案。 家庭第二套住房是指已拥有一套住房的家庭购买的第二套住房。 1.个人购买 家庭唯一住房 （家庭成员范围包括购房人、配偶以及未成年子女，下同）： 3.个人购买第三套及以上住房 （第三套住房限购开放情况以当地官方政策为准）： 第三套及以上，不论面积，均不享受契税优惠税率。 面积为140平方米及以下的，减按1%的税率征收契税；面积为140平方米以上的，减按1.5%的税率征收契税。 印花税（免征） 面积为140平方米及以下的，减按1%的税率征收契税；面积为140平方米以上的，减按2%的税率征收契税。 2.个人购买 家庭第二套住房 ： 举个例子： 王先生购买家庭唯一住房，面积122平方米，价格（不含增值税）200万元，其应缴纳契税为2000000*1 ...

Core Viewpoint - The article provides detailed instructions on the process of filing and paying the stamp tax, emphasizing the importance of timely submission and accurate data entry in the tax system [3][4][5]. Group 1: Stamp Tax Filing Process - Taxpayers are required to declare and pay the stamp tax within fifteen days after the end of the fiscal year [3]. - The filing process involves selecting the tax type, entering tax source information, and confirming the data before submission [6][7][8]. - After entering the required information, taxpayers must confirm the submission and can proceed to make payments if applicable [10][11]. Group 2: Corporate Income Tax Filing - Corporate income tax reconciliation must be completed by May 31, 2026, for the 2025 fiscal year [21]. - Taxpayers are responsible for calculating their taxable income and tax amount based on the annual financial data and must provide necessary documentation during the filing process [22]. - If taxpayers have not received invoices for certain expenses, they can estimate costs based on recorded amounts but must obtain valid documentation before the reconciliation deadline [24][25]. Group 3: Documentation for Tax Deductions - In cases where invoices cannot be obtained due to the other party's business closure or other reasons, taxpayers can still deduct expenses by providing alternative documentation [27][28]. - Required documentation includes proof of the inability to obtain invoices, contracts, payment evidence, and internal accounting records [30][31].