Group 1 - The article discusses the tax implications of classifying tomatoes and tomato sauce, emphasizing that tomatoes are considered vegetables and are exempt from value-added tax, while tomato sauce, being a processed vegetable product, is not exempt and must be accounted for separately [3][5][7] - It highlights the importance of proper invoicing practices, stating that businesses must issue separate invoices for different classifications of products to comply with tax regulations [3][5][7]

欢迎扫描下方二维码关注： 1.以企业业务身份登录电子税务局网页版； 2.在系统首页依次点击【热门服务】-【发票业务】-【用票业务办理】-【发票勾选确认】-【 抵扣 类勾选 】； 3.进入"抵扣类勾选"功能界面，默认为"未勾选"状态； 4.将勾选状态修改为"已勾选"，开票日期根据实际情况向前选择，点击"查询"即可得到结果； (102). 如何通过电子税务局申请欠税人处置不动产或大额资产报告？ (101). 如何通过电子税务局申报缴纳国有土地使用权出让收入？ 《你问我答》第51期~第100期合集 《你问我答》第1期~第50期合集 5.如果想进行更为精准的查询，可以点击"更多查询"，展开查询条件，根据所需情况选择相应条件 进行"查询"，还可使用查询结果左上方的"导出"按钮功能，导出发票明细。 往期链接 (105). 个体工商户如何在自然人电子税务局（扣缴端）申报经营所得并添加减半优惠政策？ (104). 自然人如何在自然人电子税务局申报个人股权转让所得？ (103). 电子税务局如何查询进项税额转出情况？ 来源：国家税务总局济宁市税务局 国家税务总 局邹城市税务局 审核：国家税 务总局山东 省税务局征管和科技发展处 ...

Core Viewpoint - The article emphasizes the importance of the annual personal income tax reconciliation process, which is set to conclude on June 30, 2024, and provides guidance on how to complete the filing efficiently [1]. Group 1: Filing Process - Taxpayers can now file their annual income tax reconciliation without prior appointment by logging into the personal income tax app [1]. - The article outlines the steps for filing, including selecting the reporting year and entering income and deductions [5][10]. - It highlights the necessity of reviewing the pre-filled data and understanding the tax calculation process before submission [7][15]. Group 2: Special Deductions - Taxpayers are encouraged to fully utilize special additional deductions, which can significantly impact the final tax amount [19]. - Specific deductions such as medical expenses and year-end bonuses should be reported accurately to maximize potential refunds or minimize tax liabilities [19][20]. - The article notes that taxpayers with certain conditions may be exempt from filing if their income does not exceed 120,000 yuan or if the tax owed is less than 400 yuan [20]. Group 3: Important Reminders - Taxpayers should ensure that all income and deductions are accurately reported to avoid errors that could lead to penalties [19]. - The article advises that if a taxpayer has already prepaid taxes and their total income is below the threshold, they may not need to file [20]. - It also mentions that any tax owed must be paid by June 30, 2025, to avoid late fees [18].

Core Viewpoint - The article discusses the proper handling of unbilled income and the process of issuing invoices for tax reporting, emphasizing the importance of accurate reporting to avoid tax issues [12][9]. Group 1: Tax Reporting Process - When a company has previously reported unbilled income, it can adjust this in the next tax declaration by entering a negative amount in the "unbilled income" section to offset the current sales [12][9]. - The company should accurately report the actual amount of invoices issued in the corresponding sections of the tax declaration form [12][9]. Group 2: Handling Tax Issues - If any issues arise during the tax reporting process, the company is advised to contact the relevant tax authority for assistance [13].

Core Viewpoint - The article discusses the newly implemented regulations for internet platform enterprises regarding the reporting of tax-related information to tax authorities, aiming to enhance tax service efficiency, protect taxpayer rights, and promote a fair tax environment [3][4]. Summary by Sections Section 1: Purpose and Scope - The regulations are designed to standardize the reporting of tax-related information by internet platform enterprises, ensuring compliance with existing tax laws and promoting healthy development of the platform economy [3]. Section 2: Reporting Requirements - Internet platform enterprises must report identity and income information of platform operators and personnel to their tax authorities within 30 days of the regulation's implementation or starting their business [4]. - Quarterly reporting of identity and income information is required, with specific exemptions for certain service providers [4]. Section 3: Data Submission and Verification - Enterprises must submit tax information through secure channels and are responsible for verifying the accuracy and completeness of the information provided [5][6]. - Tax authorities can request additional information for verification purposes [7]. Section 4: Information Sharing and Confidentiality - Various government departments are encouraged to share tax-related information to avoid redundant reporting by internet platform enterprises [8]. - Tax authorities are mandated to maintain confidentiality of the information received [7]. Section 5: Penalties for Non-compliance - Penalties for failing to comply with reporting requirements include fines ranging from 20,000 to 100,000 yuan, with more severe penalties for serious violations [7]. Section 6: Applicability to Foreign Enterprises - Foreign internet platform enterprises providing services in China must also comply with these reporting regulations [9]. Section 7: Implementation - The regulations will take effect immediately upon publication [11].

Core Viewpoint - The article discusses the process for individuals working abroad, referred to as "going out" personnel, to declare their income for tax purposes in accordance with Chinese tax laws [21][22]. Group 1: Definition and Eligibility - "Going out" personnel are defined as residents sent by domestic enterprises or organizations to work abroad, earning wages or remuneration, and are subject to personal income tax under the Personal Income Tax Law of the People's Republic of China [22]. Group 2: Declaration Process - Individuals can log into the Natural Person Electronic Tax Bureau via the web or the personal income tax app to handle their tax declaration [2][22]. - Before starting the declaration, individuals should check their special additional deductions for the relevant tax year to ensure they are correctly filled out [4][25]. - If applicable, individuals can add tax exemption items related to disabilities or other qualifying conditions [6][27]. Group 3: Steps for Tax Declaration - After preparation, individuals can access the annual settlement page for foreign income through the main menu [9][29]. - Upon entering the declaration, individuals must select the tax year and confirm their personal information [10][30]. - The system will pre-fill domestic withholding data, and individuals can then enter their foreign income [12][31]. - Individuals must confirm all tax deductions and taxable amounts before proceeding [14][33]. - If there are other income types such as business income or dividends, these should be filled in the corresponding sections [16][33]. - For any tax exemption items, individuals can modify and add these deductions as necessary [17][34]. Group 4: Final Submission - Individuals must upload required documentation, such as proof of tax payment from abroad, and complete the submission process by agreeing to the terms [18][35].

Core Viewpoint - The article emphasizes the importance of compliance in business operations, highlighting the risks associated with tax evasion and the consequences of non-compliance [7]. Group 1: Tax Evasion Consequences - A company attempted to conceal income by directing payments to personal accounts, leading to tax audits and penalties [6]. - The financial repercussions of tax evasion included not only the repayment of taxes but also additional fines and late fees, which exceeded the amount initially saved [6]. Group 2: Legal Framework - The article references the Tax Collection and Administration Law of the People's Republic of China, which outlines the legal consequences for taxpayers who falsify or conceal financial records [9].

Group 1 - The article provides a step-by-step guide for individual business operators to declare their income tax through the Natural Person Electronic Tax Bureau [3][5][9] - It emphasizes the importance of entering accurate personal information such as name, ID number, employment duration, and phone number during the declaration process [5][6] - The article outlines the procedure for submitting the prepayment tax declaration, including selecting the correct tax period and entering profit information [5][9] Group 2 - It details the option for individual business operators to apply for a tax reduction by selecting the "half tax collection" option for personal income tax [6] - The final step involves confirming the information and submitting the declaration, with options to check the submission status afterward [9]

Core Viewpoint - The article discusses the value-added tax (VAT) treatment related to the purchase of agricultural products, clarifying the categories of agricultural products and the applicable VAT deductions based on different purchasing scenarios [1]. Group 1: Purchase from General Taxpayers - When a company purchases agricultural products from a general taxpayer and obtains a VAT special invoice, it can directly deduct the VAT amount indicated on the invoice as input tax [3]. - For example, if a food processing factory purchases wheat for producing flour (applicable tax rate 9%), with an invoice amount of 100,000 yuan and VAT of 9,000 yuan, the deductible input tax is 9,000 yuan [3][4]. - If the purchased agricultural product is used for producing or processing goods subject to a 13% tax rate, an additional 1% can be deducted, calculated at a 10% deduction rate [3][4]. Group 2: Purchase from Small-scale Taxpayers - When purchasing agricultural products from small-scale taxpayers, if a VAT special invoice is issued at a 3% tax rate, the input tax can be calculated based on the invoice amount and a 9% deduction rate; for goods with a 13% tax rate, a 10% deduction rate applies [6]. - For instance, if a beverage factory buys fruits from a small-scale taxpayer for producing fruit cans (applicable tax rate 13%), with an invoice amount of 50,000 yuan and a tax amount of 1,500 yuan, the deductible input tax in the purchase month is 4,500 yuan, with an additional 500 yuan deductible in the production month [6]. - If a VAT special invoice is issued at a 1% tax rate, only a 1% deduction is allowed [6]. Group 3: Import of Agricultural Products - Companies importing agricultural products can deduct the VAT based on the tax amount indicated on the customs import VAT special payment receipt [7]. - If the imported agricultural products are used for producing or processing goods subject to a 13% tax rate, an additional 1% can be deducted during the production and usage phase [8]. Group 4: Purchase from Agricultural Producers - When purchasing agricultural products directly from producers, the input tax can be calculated based on the purchase price indicated on the agricultural product purchase invoice and a 9% deduction rate; for goods processed at a 13% tax rate, a 10% deduction rate applies [9]. - For example, if a pastry factory purchases glutinous rice from farmers with a purchase invoice amount of 80,000 yuan, the deductible input tax in the purchase month is 7,200 yuan, with an additional 800 yuan deductible in the production month [10]. - Purchases from wholesale or retail sectors with ordinary VAT invoices cannot be used as input tax deduction vouchers [11].

纳税人发生解散、破产、撤销以及其他 情形， 依法终止纳税义务的，需要向主管 税务机关进行清税申报，办理税务注销 。 如何在电子税务操作呢？一起来看具体操作 步骤吧。 操作步骤 欢迎扫描下方二维码关注： 1.若即办注销通过时，系统提示"您符合 税 务 即 办 注 销 条 件 ， 还 请 确 定 是 否 注 销！"，点击【确定】，弹出开具清税证明 的界面，点击【《清税证明》】下载即可。 2.若符合即办注销资格及条件，但存在 未办结事项，且未办结事项存在非提示类事 项时。弹出未结事项告知界面，系统提 示"您存在以下未办结事项："点击对应的链 接办理后再办理注销。 第一步 、登录电子税务局，点击【我要办 税】-【综合信息报告】-【清税申报（税务 注销办理）】功能菜单。 | 全国规一规范电子视务局 山西 | | 首页 发展的服 我需要用 公众服务 就后帮助 | | | --- | --- | --- | --- | | あるので | 设施人民情况 | 0 | × | | 防治体量相当 | | | | | 25 图 (814) | 文化事公路公路市最佳泉区 | 用尺含量的年度公业新闻的事项被量反施 | 用品含量线图机公业 ...