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图说丨用人单位2024年度社保费缴费基数调整补差操作指引
蓝色柳林财税室· 2025-06-29 01:08
欢迎扫描下方二维码关注: 险费费额确认】功能,系统自动查询本单位所有未 确认的社保费缴费数据。 2.勾选需要确认的数据,点击【确认】按钮,待系 统处理完成,自动进入社保费缴费页面。 国家税务总局深圳市电子税务局 三步 社保费缴纳 系统自动进入社保费缴费页面,选择"三方协议缴 款"或者"第三方缴费"方式完成缴款。 1.如使用"三方协议"缴款 ①在下拉框选择相应的三方协议账号,点击【确 定】; 個 ②再次确认缴费信息无误后,点击【确定缴费】按 钮,完成缴费。 e 如使用"第三方缴费"缴款 ①选择【第三方缴费】,点击【确定】; ②页面显示缴费二维码,使用手机选择微信丶支付 宝或云闪付进行扫码支付,完成缴费。 渠道二:社保费管理客户端 第一步: 登录 1.打开社保费管理客戶端,将下方滑块拖动至最右 端,在列表中选择需要登录的用人单位,点击【登 录】操作。 社保费管理客户端 2.输入申报密码,点击【确定】完成登录。 网络设置 社保费管理客户端 | 安全认证 纳税人识别号:9144 纳税人名称 physis 社保费申报 1.点击左侧功能菜单中的【社保费申报】模块,点 击【日常申报】,点击【刷新】按钮,获取并展示本 单位社 ...
山西:2025年上半年城镇土地使用税申报提醒
蓝色柳林财税室· 2025-06-28 14:36
Core Viewpoint - The article discusses the regulations and procedures regarding the Urban Land Use Tax in China, detailing the responsibilities of taxpayers, tax calculation methods, and payment timelines. Group 1: Taxpayer Identification - Taxpayers of the Urban Land Use Tax include various entities such as state-owned enterprises, collective enterprises, private enterprises, joint-stock companies, foreign-invested enterprises, and individuals like sole proprietors [2][3]. - If the taxpayer does not own the land where it is located, the tax must be paid by the custodian or actual user [2]. - In cases of unresolved disputes over land use rights, the actual user is responsible for paying the tax [2]. Group 2: Tax Calculation and Basis - The Urban Land Use Tax is calculated based on the actual area of land occupied by the taxpayer, with the applicable tax rate determined by local regulations [3][4]. - For taxpayers holding a land use certificate, the area confirmed by the certificate is used for tax calculation; if no certificate is issued, the taxpayer must declare the actual area [4]. Group 3: Tax Payment Timing - The tax obligation for cultivated land begins one year after approval for expropriation, while for non-cultivated land, it starts from the second month after approval [5]. - For newly purchased commercial housing, the tax is due from the month following the delivery of the property; for existing housing, it starts from the month after the property rights transfer [5]. Group 4: Payment Schedule - The Urban Land Use Tax is calculated annually and can be paid in installments, with specific deadlines set by local governments [7][9]. - In Shanxi Province, the tax is paid in two installments: the first by the end of June and the second by the end of December [9]. Group 5: Tax Collection Authority - The tax is collected by the tax authority in the area where the land is located, and land management authorities must provide relevant land use rights information to the tax authorities [10]. - If the land used by the taxpayer spans multiple provinces, the taxpayer must pay the tax separately to the respective tax authorities [10].
你问我答 | 电子税务局如何办理发票入账用途调整?操作步骤
蓝色柳林财税室· 2025-06-28 14:36
Core Viewpoint - The article provides a detailed guide on how to adjust the accounting status of invoices within the electronic tax bureau system, emphasizing the steps for both batch and individual adjustments [1][2][5]. Group 1: Invoice Accounting Status Adjustment - Users can enter the "Invoice Accounting Status" page and select the type of document they wish to manage, such as invoices or customs payment receipts, to access the relevant accounting interface [1]. - A batch adjustment feature allows users to select multiple invoices and change their accounting status simultaneously, enhancing efficiency in managing invoice records [2]. - After making adjustments, a confirmation message indicates the successful update of the invoice's accounting purpose [5]. Group 2: Accessing the Electronic Tax Bureau - To access the electronic tax bureau, users must log in with their business identity and navigate to the "Tax Digital Account" section from the homepage [3]. - The article encourages users to follow the provided QR code for further engagement and updates related to tax services [3].
12366甬税有声|我要如何查询保险公司代扣代缴车船税的信息?操作方法
蓝色柳林财税室· 2025-06-28 14:36
欢迎扫描下方二维码关注: ▲戳蓝色字关注蓝色柳林财税室 | 文字 杨崇琳 | 审核 穆宇平 陈 晔 | | --- | --- | | 责编 裘 敬 | 编发 李一园 | ▼ 点击下方名片关注蓝色柳林财税室 ▼ 来源 宁波税务 您好!这里是宁波12366纳税缴费服务热线,请问有什么可以帮您? 你好,请问我的车辆由保险公司代扣代缴了车船税,我应该如何以自然人身份查询保险公司代扣代缴车船税的信息 呢? 您好,您可以以自然人身份登录全国统一规范电子税务局,通过 【公众服务】—【公众查询】—【车船税信息查 询】 模块输入车辆识别号等信息,查询税款所属期2020年及之后年度的车船税缴纳信息。需要注意的是, 车辆识别 号请填写车架号。 操作截图如下↓ 感谢您的来电,再见。 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。 ...
电子税务局|@海域使用金缴费人,本月起这些申报缴费功能变化请关注!
蓝色柳林财税室· 2025-06-28 09:12
欢迎扫描下方二维码关注: ▲戳蓝色字关注蓝色柳林财税室 2025年6月25日起,海域使用金实施新征收流程,电子税务局申报缴费功能进行了调整。依据自然资源部门推送的费源信息,缴费人收到税 务部门缴费通知后,可登录电子税务局进行申报缴费操作。 为了让您熟悉和掌握这些最新变化,小编梳理了 海域使用金的最新操作指引和注意事项 。一起来看看吧! 2.跨区税源登录 如接到业务主管部门或税务部门通知, 征收税务机关与登记机关不一致,需要 进行跨区税源登记(如已完成跨区税源 登记的,可直接跳至"2.登录跨区税源身 份"。) ● 跨区税源登记 一般登录之后,在首页【我的待办】-【其 它】查看跨区税源登记待办信息并点击【 办理】。 er a both a long the may be and the may be and the may be the may be the seat of the see and the may be the seat of the seat of the see and the seat the seat the seat the s 办理界面点击"提交"。如果提示办理失 败,可根据提示内容咨 ...
@全体纳税人,个税汇算进入倒计时!这份填报易错点,你自查了吗?
蓝色柳林财税室· 2025-06-28 09:12
Group 1 - The article discusses common mistakes in tax deductions related to special additional deductions for education, medical expenses, and housing, emphasizing the importance of accurate reporting [2][3][5] - It highlights the need for taxpayers to ensure that only eligible expenses are claimed, such as medical expenses for oneself, spouse, or minor children, and not for parents [2][3] - The article provides corrective suggestions for taxpayers to amend their filings, including using the tax app to adjust deduction ratios and ensuring compliance with the national qualification directory for continuing education [3][4][5] Group 2 - It addresses issues related to housing deductions, such as incorrect reporting of marital status and the implications of having a spouse with property in the same city [5][6][7] - The article advises taxpayers to accurately fill out their marital status and update family member information in the tax app to avoid discrepancies in housing deductions [6][7] - It emphasizes that both spouses cannot claim housing rent and loan interest deductions simultaneously if they share the same primary work city and one has property [5][6][7]
种植草皮销售是否免征企业所得税?
蓝色柳林财税室· 2025-06-28 09:12
Core Viewpoint - The article discusses the tax implications for companies engaged in the sale of turf grass, clarifying that such activities do not qualify for corporate income tax exemptions under current regulations [3][6]. Group 1: Tax Exemption Criteria - According to the Corporate Income Tax Law Implementation Regulations, certain agricultural activities are exempt from corporate income tax, including the cultivation of vegetables, grains, and fruits [3]. - Activities that are eligible for a reduced corporate income tax rate include the cultivation of flowers and tea, as well as marine and inland aquaculture [5]. Group 2: Specific Case of Turf Grass - The sale of turf grass is not included in the list of activities that qualify for tax exemptions or reductions, meaning companies involved in this sector are subject to standard corporate income tax rates [6].
速通个税汇算 | 2024年度个税汇算即将截止,这些事项要注意
蓝色柳林财税室· 2025-06-28 06:45
Group 1 - The article emphasizes the importance of taxpayers carefully verifying their income details and addressing discrepancies with the payment unit first, with the option to appeal through the personal income tax APP if disputes arise [2][3] - Tax authorities will pursue unpaid tax amounts, impose late fees, and potentially apply penalties for unreported income, along with possible tax credit sanctions [2][3] - The article warns against self-media claims of "tax refund secrets," suggesting they may involve illegal practices or scams, and advises consulting official tax channels for accurate information [3][4] Group 2 - A new personal pension tax policy allows individuals to deduct contributions up to 12,000 yuan per year from their comprehensive or business income, with investment income in pension accounts exempt from personal income tax [4] - Upon withdrawal, personal pensions are taxed separately at a rate of 3%, with the tax counted under "wages and salaries" [4]
请收好这份国有土地使用权出让收入答疑集
蓝色柳林财税室· 2025-06-28 06:45
Group 1 - The article discusses the process of tax declaration and payment through the national unified electronic tax bureau in Zhejiang [2][3] - It outlines the steps for obtaining a central non-tax revenue unified invoice, emphasizing the use of standardized non-tax revenue tickets issued by the Ministry of Finance [4][3] - The article highlights the importance of following the national unified information management system for non-tax revenue collection [3][4] Group 2 - The content is provided by the Hangzhou Lin'an District Bureau, indicating a local government initiative to streamline tax processes [6] - The article encourages readers to engage in learning and sharing experiences related to tax matters, although it clarifies that the platform is unofficial and serves as a learning resource [8]
【小椰每日答】车库改造做项目信息维护,为何开数电普票无法选择对应项目名称?
蓝色柳林财税室· 2025-06-28 06:45
Core Viewpoint - The article discusses issues related to the issuance of electronic invoices for construction projects, specifically addressing the challenges faced when selecting project names for electronic invoices [4][5]. Group 1 - The article suggests verifying whether the project falls under the category of engineering project repair services, as this would allow for the issuance of electronic invoices for repair services [5]. - It highlights various common questions and issues related to electronic invoicing, such as handling delayed reporting, batch issuance of invoices for wastewater treatment fees, and problems with printing electronic invoices [6]. - The article provides a link for further listening on the topic of project information maintenance for garage renovations and the challenges of selecting corresponding project names for electronic invoices [7].