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 ...

Group 1 - The article discusses the taxation policies related to rental income for individuals, specifically focusing on personal income tax and property tax regulations [3][4]. - Individuals earning rental income from subleasing properties are subject to personal income tax, calculated under "property rental income," with a reduced tax rate of 10% for residential properties and 20% for non-residential properties [3][4]. - For rental income not exceeding 4,000 yuan, a standard deduction of 800 yuan is allowed; for income above 4,000 yuan, a deduction of 20% of the income is applicable, with the remaining amount being taxable [4]. Group 2 - Property tax is based on rental income, with a tax rate of 12%. For individuals renting out residential properties, a reduced tax rate of 4% applies, with a temporary halving of property tax from January 1, 2023, to December 31, 2027 [4]. - The article references various policy documents that provide the legal framework for these tax regulations, including the Interim Regulations on Property Tax and notices from the Ministry of Finance and the State Administration of Taxation [4].

Group 1 - The article discusses the importance of accurately reporting inventory losses for tax purposes, emphasizing the need to deduct insurance compensation from the reported loss amount [4][5] - It highlights the necessary documentation required for claiming inventory write-offs, including internal reports on inventory conditions and insurance compensation details [5] - The article mentions that significant losses (over 10% of the taxable cost of the asset) require additional professional assessments or reports from qualified intermediaries [5]

Group 1 - The core point of the article is to inform readers about the 2024 individual income tax annual settlement period, which is from March 1 to June 30, 2025 [1][5] - Users can check their tax filing status by logging into the "Personal Income Tax App" and navigating to the "申报记录" section [1][3] - If the app displays "开始申报," it indicates that the annual settlement has not been completed and should be addressed promptly [4] Group 2 - The article provides a reminder that the comprehensive income tax settlement for 2024 has commenced, and it includes operational guidelines for users [5] - The content is produced by contributors and is intended for educational purposes, emphasizing that it is not an official tax fee standard [8]

Core Viewpoint - The article provides a detailed guide on how to access and utilize the "Invoice Data Statistics and Invoice Receipt Inquiry" feature within the electronic tax bureau app, emphasizing the importance of invoice data for small and micro enterprises [2][4]. Group 1: Invoice Data Overview - The summary data includes statistics on invoice types for both receipt and issuance, as well as data categorized by tax rates and collection rates [2]. - Users can access the invoice summary data by navigating to the "Invoice Data Statistics and Invoice Receipt Inquiry" section in the electronic tax bureau app [2][4]. Group 2: Function Path - Users can enter the "Invoice Data Statistics and Invoice Receipt Inquiry" interface by selecting the menu options: [Tax Handling] -> [Invoice Usage] -> [Invoice Information Inquiry] -> [Invoice Data Statistics and Invoice Receipt Inquiry] [3][4]. - Alternatively, users can customize their homepage to access the module directly or use the search bar to find it [3][4]. Group 3: Operation Steps - The prerequisite for accessing the data is having existing invoice receipt and issuance data [4]. - After logging in, users can follow the menu path to reach the desired interface or use the homepage customization or search function [4][9]. Group 4: Querying Invoice Data - Once in the "Invoice Data Statistics and Invoice Receipt Inquiry" interface, users can switch between different query types, including "Invoice Type (Receipt)", "Invoice Type Statistics (Issuance)", and "Statistics by Tax Rate/Collection Rate" [6][12][15]. - Users can set query conditions such as "Invoice Source", "Invoice Type", "Query Period", and "Select Time" before clicking the "Query" button [9]. Group 5: Invoice Types and Sources - The article outlines the linkage between invoice types and sources, detailing the types of invoices available under different sources such as electronic invoice service platforms and VAT invoice management systems [16][17]. - Specific invoice types listed include various forms of electronic and paper invoices, as well as specialized invoices for vehicle sales and tolls [16][17].

Group 1 - The article provides a step-by-step guide on how to change the bank account linked to the personal income tax refund process for the 2024 tax year [1][4][8] - It emphasizes the importance of updating bank information in the personal income tax APP to facilitate tax refunds or payments [9][10] - The process includes logging into the APP, unbinding the old bank account, and adding a new one with necessary details [2][6][12] Group 2 - The article outlines the specific steps for unbinding an existing bank account, including confirming the action through a prompt [4][6] - It details the procedure for adding a new bank account, including entering the bank card number, selecting the bank, and verifying the phone number [10][12] - The final step confirms the successful binding of the new bank account for future tax refund transactions [8][12]

欢迎扫描下方二维码关注： 5.申报完成后，可在【办税进度及结果信息查询】中查看审批进度。 往期链接 1.以企业业务登录电子税务局网页版，点击【我要办税】-【税费申报及缴纳】-【不动产登记办税】-【土地出让申报】进入相应功能页面。 2.进入土地出让申报界面后，在"授权承诺"弹窗中点击【同意】，并在"土地交易信息"界面中填写所有必要信息，确认信息无误后，点击【下一 步】。 | 品 全国以一般思电子技务局 (2000 | ← 第四 第二十四年四月 | | | | | | | | | | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | 1 土地交易社区 - | (4) 申报免疫 | () 对奴时间 | V | 土地交易信息 | 自数的AND人: | | | | | | | 服务机构的出现场。比如图之, 需要合理有限责任的 | ・本日本の | 租风银门获得国合同及到服务员，并讲话平负申融所有负责 | TEN | 真实,内脑、教育, | IAMA, | 11.00 | 7-14.9 | RD | | | | РАКЕНИЮОД | ...

Group 1 - The article discusses the conditions under which high-temperature allowances can be issued by employers, emphasizing that they cannot be distributed arbitrarily [2] - It clarifies the distinction between high-temperature allowances and employee heat prevention and cooling expenses, noting that they belong to different categories [3][7] - High-temperature allowances are included in the total wage amount for tax purposes, while employee heat prevention and cooling expenses are classified as employee welfare expenses, affecting their tax deductibility [5][6] Group 2 - The article highlights that reasonable wage and salary expenses incurred by enterprises are deductible, while employee welfare expenses are deductible only up to 14% of the total wage and salary amount [6]

Group 1 - The article emphasizes the importance of tax compliance and the role of tax authorities in ensuring proper tax collection and management [2] - It discusses the various tax policies implemented by the government to enhance revenue generation and support economic growth [4] - The article highlights the need for businesses to stay updated on tax regulations to avoid penalties and optimize their tax strategies [4] Group 2 - The article provides insights into the recent changes in tax laws and their implications for different industries [2] - It mentions the significance of tax incentives for businesses to encourage investment and innovation [4] - The article outlines the challenges faced by companies in navigating the complex tax landscape and the importance of professional tax advisory services [4]

Core Viewpoint - The article provides a detailed explanation of the personal income tax refund process in China, outlining the different stages and what each status means for taxpayers. Group 1: Refund Application Process - "Application Submitted Successfully" indicates that the refund application has been successfully submitted and will proceed to the next steps, requiring patience from the taxpayer [1]. - "Tax Review in Progress" means that the tax authority is currently reviewing the refund application, which may take time due to the high volume of applications [1]. - "Tax Review Not Passed" signifies that there are issues with the submitted information, and the taxpayer can check the reasons for rejection in the tax app and make necessary corrections before resubmitting [2]. Group 2: Treasury Processing - "Treasury Processing" indicates that the tax authority has approved the application and submitted it to the treasury, which is now processing the refund [3]. - "Treasury Refund Failed" means that the refund could not be processed to the taxpayer's bank account, often due to incorrect bank account information. Taxpayers should verify their bank account details and resubmit if necessary [5]. - "Treasury Processing Completed" confirms that the refund has been successfully processed, and taxpayers should check if the funds have been credited to their designated bank account [6].