蓝色柳林财税室

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一图了解,两车数电发票操作攻略
蓝色柳林财税室· 2025-07-27 01:19
欢迎扫描下方二维码关注: 也可以选择【切换至票样视图】,填写开票 信息,再点击发票开具。 ग्राम 02 二手车销售统一发票开具 1、登录电子税务局,选择【我要办税】-【开 票业务】-【蓝字发票开具】。 | > 全国统一规范电子税务局 ( 浙江 | 路页 | 我想少我 我要看明 公众都的 助力特色 | | | | --- | --- | --- | --- | --- | | | 監管の祝 | 偶知入欠资讯 | Q | | | | 外合数字开放平台 | | | | | | 线合体制度值 | 2/2/2/19 | | | | | 发展设备 | 代开增值税加费 | 注册代开红冲 | 代开注册中运作总 | | | | 代开出唱不动产(伊威方) | 文艺代开发展中语 | 代开锁国性展作家 | | | 胶质中仅及密纳 | 工创代开红中世界 | お量費代开放題本資 | | | | 时候群会师 | 29 2014/45 | | | | | (王城开牌 | 发展资讯 | 发展可提货求和负 | 对第选奖, 应运行管 | | | 其材料活电语 | 20 预开品 | | | | | 具更完平台企业的管家单位 | 宣字发飘开具 | ...
农产品发票抵扣勾选操作全攻略!
蓝色柳林财税室· 2025-07-27 01:19
Core Viewpoint - The article provides a comprehensive guide on the procedures for taxpayers to deduct input tax on agricultural products, detailing the types of invoices eligible for direct deduction and those requiring additional processing [1][2]. Group 1: Types of Invoices - Agricultural product invoices are categorized into those that can be directly deducted and those that require processing before deduction [2]. - Invoices that can be directly deducted include agricultural product acquisition invoices, electronic invoices for self-produced agricultural products, 9% special invoices from general taxpayers, and customs payment receipts [3][9]. Group 2: Direct Deduction Process - The process for direct deduction involves accessing the "Invoice Business" function on the electronic tax bureau, selecting the appropriate invoice type, and submitting the deduction request [3][6][7]. - For customs payment receipts, a specific module must be accessed to complete the deduction process [7]. Group 3: Special Cases - If a taxpayer receives a tax authority-issued agricultural product invoice, they must first perform a supplementary entry before proceeding with the deduction [9][10]. - The process for entering supplementary information includes inputting the invoice code, number, and date, after which the invoice can be selected for deduction [11][12]. Group 4: Invoices Requiring Processing - Invoices that require processing before deduction include VAT ordinary invoices issued by the tax control system and 3% special invoices from small-scale taxpayers [13][14]. - The processing involves accessing the "Pending Agricultural Product Invoices" module and selecting the appropriate criteria to query and process these invoices [15][18]. Group 5: Additional Deductions - After completing the deduction for agricultural product invoices, taxpayers may also need to perform additional deductions for agricultural product processing [22]. - The additional deduction process involves selecting the appropriate status and entering relevant information to submit the request [23][25]. Group 6: Customs Payment Receipts - For customs payment receipts related to imported agricultural products, a similar deduction process applies, requiring the selection of the appropriate status and submission of the deduction request [27][28].
【实用】孩子取得大学录取通知书后,个税App上这个操作别忘修改!
蓝色柳林财税室· 2025-07-27 01:19
欢迎扫描下方二维码关注: 孩子从高中毕业升入大学,意味着教 育阶段发生了根本性转变。 温馨是限 如果信息未及时更新,系统可能无法 准确识别孩子当前的教育阶段,可能导致 您从孩子上大学当月(通常9月)开始,无 法正常享受每月2000元的税前扣除优惠。 〇如何操作 操作说明来啦! 可以通过个人所得税App或 WEB端填报。下面通过个税App 为大家演示申报流程 (以2025年 6月高中毕业为例)。 容寻个人所得税Ann 占击首而 | 右 / \// | 项附加扣除】,或首页下方的【办&查】, 选择【专项附加扣除】进入对应界面。 力|&查 #14555030000 办税 2024综合所得年度 综合所得年度汇 由据与查询维会所组织 已于6月30日结束 您可讲入太专题币查看 办年度汇管 育网 版加斯 讲入专题面 重点服务推 相关政策 > 周年第 k7 人 编辑 明 用 2010 9 - 89 G 第一个人 BA+ 202 905) CHILI 市都拉清面线合理 IPLE VI 12 35 (高度) 02 点击【子女教育】,选择【扣除年 ,按弹出页面提示准备所需的材料信 点击【准备完毕。 讲入曲报) 03 进入基本信息填 ...
注意!这些方式教你辨别发票真伪
蓝色柳林财税室· 2025-07-27 01:19
Core Viewpoint - The article emphasizes the importance of verifying the authenticity of value-added tax (VAT) invoices through various platforms provided by the National Taxation Administration, highlighting the ease of access and the necessity for businesses to ensure compliance with tax regulations [4][5][7]. Group 1: Invoice Verification Methods - The article outlines multiple methods for verifying VAT invoices, including using the National VAT Invoice Verification Platform by entering the invoice code and number [4]. - It mentions the option to log into the unified electronic tax bureau to access the invoice verification feature under the popular services section [4]. - The article also describes the process of using the electronic tax bureau app for invoice verification, detailing the steps to navigate through the app [4]. Group 2: Taxpayer Services - The article lists various taxpayer services available, such as tax credit management, tax proof issuance, and tax-related inquiries [5]. - It highlights the importance of maintaining accurate taxpayer information and the ability to report violations of invoice management regulations through multiple channels [5][7]. - The article encourages taxpayers to engage with local tax authorities for manual verification of invoice authenticity if needed [5].
【涨知识】有关农产品进项税额抵扣的十问十答
蓝色柳林财税室· 2025-07-27 01:19
Core Viewpoint - The article provides a comprehensive guide on how to deduct input VAT for agricultural products, addressing common questions from taxpayers regarding the calculation and eligibility of input tax deductions [2][3]. Group 1: Input VAT Calculation for Agricultural Products - When general taxpayers purchase agricultural products with a 9% VAT invoice, the input VAT can be calculated as 10% if used for producing or processing goods with a 13% tax rate, otherwise, it is 9% [4]. - For purchases from small-scale taxpayers with a 3% VAT invoice, the input VAT is calculated based on the invoice amount and a 9% deduction rate, with an additional 1% deduction if used for producing goods with a 13% tax rate [5]. Group 2: Eligibility of Input VAT Deductions - Input VAT paid on imported goods can be deducted if the taxpayer has paid the import VAT, regardless of whether the payment for the goods has been made [6]. - Ordinary invoices obtained from wholesale or retail purchases of exempt agricultural products cannot be used for input VAT deductions [7]. - Input VAT from small-scale taxpayers with a 1% VAT invoice cannot be deducted at a 9% rate; it must be calculated based on the invoice price and a 1% deduction rate [8]. Group 3: Special Cases and Regulations - Taxpayers producing specific products like liquid milk, alcohol, and meat products can participate in a pilot program for input VAT deduction based on the purchase of eligible agricultural products [9]. - If agricultural products are used for both 13% taxable goods and other services, separate accounting is required for input VAT deductions [10]. - Input VAT cannot be deducted for goods used in simplified tax methods, exempt projects, or personal consumption [9]. - Non-normal losses of agricultural products require the reversal of previously deducted input VAT [9]. - Taxpayers must contact tax authorities to classify as "deep processing enterprises" for agricultural products to utilize an additional 1% deduction [10].
一图了解丨知识产权相关的税收优惠
蓝色柳林财税室· 2025-07-26 15:07
欢迎扫描下方二维码关注: 供稿:温岭市局 作者:叶珈旗 章榕 来源 台州税务 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。 面的奖金,免征个人所得税。 免征个人所得税 上传奇 - 12 - 1 《中华人民共和国个人所得税法》 二、知识产权成果转化 01) 华亦卧得税 自2016年9月1日起 企业以技术成果投资入股到境内 居民企业,被投资企业支付的对价全 部为股票(权)的,企业可选择 -- 继续按现行 适用递延纳 有关税收政策 税优惠政策 经向主管税务机关备案,投资入 股当期可暂不纳税,允许递延至转让 股权时,按股权转让收入减去技术成 果原值和合理税费后的差额计算缴纳 所得税。 > 政策依据 -- 《财政部 国家税务总局关于完善股 权激励和技术入股有关所得税政策的通 知》(财税〔2016〕101号) 02 个人所得税 自2018年7月1日起,依法批准设 立的非营利性研究开发机构和高等学 校根据《中 ...
【关注】当心!这些资格证书不能抵扣个税
蓝色柳林财税室· 2025-07-26 15:07
欢迎扫描下方二维码关注: 近日,网上流传关于填报"保密观结业证书""国资e学证书""小红书营销人才执业能力 认证证书"等证书错误享受个人所得税继续教育专项附加扣除的虚假信息。为什么取得了证 书却不符合享受条件呢?到底哪些证书才能扣除?让我们一起来看一看! 问题1: 职业资格继续教育专项附加扣除 具体是怎么规定的? 根据《国务院关于印发个人所得税专项附加扣除暂行办法的通知》(国发〔2018〕41 号)第八条规定:纳税人在中国境内接受学历(学位)继续教育的支出,在学历(学位) 教育期间按照每月400元定额扣除。同一学历(学位)继续教育的扣除期限不能超过48个 月。纳税人接受技能人员职业资格继续教育、专业技术人员职业资格继续教育的支出,在 取得相关证书的当年,按照3600元定额扣除。 简单来说,填报职业资格继续教育专项附加扣除可以按照3600元的标准定额扣除,但 是需要满足以下条件: 一是 取得的资格证书应当在《国家职业资格目录》范围之内; 二是 应当在取得相关职业资格证书的当年扣除。 那么如何才能确认职业资格证书在不在《国家职业资格目录》范围? 问题3: 那我的"教师资格证"在 《国家 职业资格目录(2021年版 ...
【涨知识】建筑企业分税种异地预缴税款
蓝色柳林财税室· 2025-07-26 08:50
Core Viewpoint - The article emphasizes the importance of accurate tax prepayment for construction companies operating across regions, highlighting potential tax risks if not managed properly [1][2]. Tax Prepayment Requirements - Construction companies providing services across regions must prepay value-added tax (VAT) and corporate income tax at the project location, ensuring compliance and avoiding double taxation [2]. Case Study Analysis - A construction company, registered in City A, established a project department in County B and received a total construction income of 1 million yuan, with subcontracting payments of 550,000 yuan. The company incorrectly prepaid VAT based on the total income instead of the net amount after deducting subcontracting costs [4][6]. VAT Calculation - According to regulations, the company should calculate VAT based on the net income after deducting subcontracting payments. The correct VAT prepayment should be calculated as follows: (1,000,000 - 550,000) / (1 + 9%) × 2% = 8,300 yuan [7][8]. Additional Tax Fees - The company is also required to pay additional taxes based on the VAT amount. The calculation for additional tax fees is 8,300 × (5% + 3% + 2%) = 800 yuan [9]. Corporate Income Tax Calculation - The corporate income tax for the project should be calculated as 1,000,000 / (1 + 9%) × 0.2% = 1,800 yuan, which must be prepaid to the local tax authority [10][11]. Documentation and Record-Keeping - It is crucial for the financial personnel of construction companies to collect and organize financial data accurately, submit the necessary tax forms, and maintain a detailed record of all income, subcontracting payments, and tax prepayments for compliance and audit purposes [12].
提醒!社保费参保缴费这6大误区需警惕
蓝色柳林财税室· 2025-07-26 08:50
欢迎扫描下方二维码关注: 支持单位:国家税务总局茂名市税务局 来源 广东税务 欢迎扫描下方二维码关注: 误区二 员工自愿与用人单位签订放弃 缴纳社保费协议,用人单位就 不用参保缴费。 根据《中华人民共和国劳动 法》第七十二条规定,用人单位 和劳动者必须依法参加社会保 险,缴纳社会保险费。 F 为劳动者依法参加社会保险 并缴纳社会保险费是用人单 位的法定义务,该项义务不 小贴士 能由用人单位和劳动者通过 约定而变更或放弃,协议应 属无效。 误区三 用人单位可以支付现金,由员 工自行参保缴费。 根据《中华人民共和国社会保 险法》第六十条规定,职工应当缴 纳的社会保险费由用人单位代扣代 缴,用人单位应当按月将缴纳社会 保险费的明细情况告知本人。 《社会保险费征缴暂行条例》 第十二条规定,缴费单位和缴费个 人应当以货币形式全额缴纳社会保 险费。缴费个人应当缴纳的社会保 险费,由所在单位从其本人工资中 代扣代缴。 H 由用人单位支付现金、不缴 纳社会保险费、让员工个人 小贴士 自行参保缴费等做法,都是 违法的。 误区四 员工试用期可以不参保缴费 根据《中华人民共和国社会保 险法》第五十八条规定,用人单位 应当自用工之日 ...
【毕业第一课】租房必看!手机上就能代开发票操作步骤
蓝色柳林财税室· 2025-07-26 06:45
Core Viewpoint - The article emphasizes the importance of obtaining rental invoices for recent graduates entering the workforce, highlighting their utility in applying for housing subsidies, protecting rights in rental disputes, and benefiting from personal income tax deductions [3][22]. Group 1: Importance of Rental Invoices - Rental invoices serve as essential documentation for recent graduates, aiding in the application for employee housing subsidies and providing evidence in case of rental disputes [3]. - They are also necessary for enjoying personal income tax special deductions, making them a crucial skill for newcomers to society [3]. Group 2: Process of Obtaining Rental Invoices - Tenants can apply for rental invoices themselves if landlords are unwilling to issue them, using the "Electronic Tax Bureau" app [5]. - The process involves downloading the app, logging in as a natural person, and navigating to the "More" section to select the option for issuing rental invoices [6][7]. - After selecting the invoice type and filling in necessary information, tenants must upload the rental contract and submit the application [10][12]. - The landlord must then authorize the application by scanning a QR code generated by the tenant [14][15]. - Once authorized, tenants can check the status of their invoice application and proceed to pay any applicable taxes before the invoice is officially issued [17][18].