欢迎扫描下方二维码关注： 境内停留天数 判定对方税收居民个人能否享受境内受 雇所得协定待遇。 境内受雇所得协定待遇,是指按照税 收协定受雇所得条款规定,在税收协定 规定的期间内境内停留天数不超过183 天的对方税收居民个人，在境内从事受 雇活动取得受雇所得,不是由境内居民 雇主支付或者代其支付的,也不是由雇 主在境内常设机构负担的,可不缴纳个 人所得税。 境内工作天数 划分无住所个人归属于境内工作期间的 工资、薪金所得。 个人取得归属于中国境内 (以下称境 内）工作期间的工资薪金所得为来源于 境内的工资薪金所得。境内工作期间按 照个人在境内工作天数计算。 无住所个人在境内、境外单位同时担 任职务或者仅在境外单位任职,且当期 同时在境内、境外工作的,按照工资薪 金所属境内、境外工作天数占当期公历 天数的比例计算确定来源于境内、境外 工资薪金所得的收入额。境外工作天数 按照当期公历天数减去当期境内工作ラ 数计算。 穀知道了! 雲朱劍道境内 居住天数。 開梁判斷觀測為人肩 手唇鼠个人还是非居民个人。 然后通过工作天数确定境内外 收入额。最后计算境内停留天 数来判定是否可以享受境内受 層所得协定待遇。 器 - 那他们 ...

欢迎扫描下方二维码关注： 自然人车主通过保险机构代缴车船税后，如需打印完税证明，可以通过电子税务局APP 【证明开具】模块进行打印，具体如何操作呢？一 起来学习一下吧！ 操作步骤 第一步 、以自然人身份登录电子税务局APP，点击首页-【开具税收完税证明】或【办&查】-【证明开具】-【开具税收完税证明】。 第二步 、征收项目选择【车船税】，企业身份选择【委托方】，被委托方选择保险公司，点击【查询】。如之前打印过，需要再次开具选择"补 打"。 第三步 、查询后，勾选需要开具的税收完税证明，点击【开具】。 第四步 、可以在线查看，或者下载已开具的完税证明。 开具 忱 以 元 忧 址 明 中 税 से 和 国 "民"来 11:58 收 证 明 完,税 No. 税务机关： 国家税务总局太原市小店区税务局 • "yate • " • 11 • 1 填发日期: 2025 年 7月 24日 l 纳税人识别号 纳税人名称 原 凭 证 号 # 种 品目名称 税款所属时期 入(退)库日期 实綠(進)全額 1.6 升以上至 2.0 升 2023-01-01 至 车船税 2023-12-15 360.0 2023-12-31 大据联 ...

答： （1） 房产税 的纳税申报期限 房产税按半年缴纳，上半年的申报期限为当年7月1日-7月31日，下半年的申报期限为次年1月1日-1月31日。 （2） 城镇土地使用税 的纳税申报期限 城镇土地使用税按半年缴纳，上半年的申报期限为当年7月1日-7月31日，下半年的申报期限为次年1月1日-1月31日。 2问：电子税局如何申报房产税、城镇土地使用税？ 欢迎扫描下方二维码关注： 根据现行政策规定，厦门市 房产税和城镇土地使用税 （以下简称"房土两税"）按半年缴纳，上半年的申报期限为 7月1日至7 月31日 。在申报过程中会遇到哪些问题呢？我们一起来看看吧~ 提问 Qustions 解答 & Answers 答： 企业登录电子税务局后，依次点击 【我要办税】-【税费申报及缴纳】-【财产和行为税税源采集及合并申报】 ，进入房产 税、城镇土地使用税税源信息采集界面。 1问：房产税、城镇土地使用税的纳税申报期限是什么时候？ 答： 登录电子税务局，依次点击 【我要办税】-【税费申报及缴纳】-【申报更正】-【申报更正与作废】 ，进入该模块后可以根 据"申报日期"或者"税款所属期"查找对应属期的《城镇土地使用税 房产税纳税申报表 ...

Group 1 - The article discusses the issue of the "Confirm" button being grayed out when a new taxpayer is registered, highlighting the reasons and solutions for this problem [3] - One reason for the grayed-out button is that the taxpayer name was entered but the "Enter" key was not pressed, preventing the system from retrieving relevant information [3] - The correct procedure involves pressing the "Enter" key after entering the taxpayer name, which initiates a search and allows the user to select the correct name to proceed with mobile verification [3]

Core Viewpoint - The article highlights the convenience of the newly launched electronic tax bureau app, which allows eligible small-scale taxpayers to easily complete simplified tax declarations for various taxes, including value-added tax and corporate income tax, with minimal effort [1]. Group 1: App Features - The app enables users to log in with their business identity and access the "Simplified Confirmation Declaration" feature under the "Tax Handling" section [2]. - Upon selecting the "Simplified Confirmation Declaration," the system automatically assesses eligibility and presents a tax calculation interface, showing the total tax amount due or refundable based on taxpayer characteristics [3]. - Users can verify pre-filled data and adjust it according to their actual business conditions, with detailed tax calculation information available for each tax type [3]. Group 2: Submission Process - After confirming the accuracy of the data, users can submit their declarations by following a series of prompts, ensuring the submission of accurate tax data [4]. - Once the declaration is successfully submitted, users can immediately proceed to pay the tax amount due, completing the tax declaration process [4]. Group 3: User Engagement - The article encourages users to take advantage of the app's features and invites them to leave comments if they encounter any issues during the process, indicating a focus on user support and engagement [6].

Group 1 - The article discusses the self-delivery methods for taxpayers in Shaanxi, including electronic mail delivery, QR code delivery, and various file format downloads [2][4]. - Taxpayers can send invoices via email by entering the recipient's email address and selecting the file format [2]. - QR code delivery allows the sender to display a QR code for the recipient to scan and obtain the invoice [2][4]. Group 2 - The article emphasizes the importance of maintaining email information in the tax digital account for successful email delivery [2]. - It outlines the steps for downloading invoices in different formats (PDF, OFD, XML) for local delivery [2]. - The content is supported by the Shaanxi Provincial Taxation Bureau and aims to provide guidance on tax invoice delivery methods [4].

欢迎扫描下方二维码关注： 来源：市局税宣中心 第三十一条规定："纳税人因有特殊困难，不能按期缴纳 税款的,经省、自治区、直辖市国家税务局、地方税务局 批准，可以延期缴纳税款，但是最长不得超过三个月。 申请延期申报和延期缴纳税款的条件 ()2 申请延期申报 1 因不可抗力,不能按期办理纳税申报或者报送代扣代 缴、代收代缴税款报告表的,可以延期办理。但应当 在不可抗力情形消除后立即向税务机关报告; 2 因其他原因,按照规定的期限办理纳税申报或者报送 代扣代缴、代收代缴税款报告表确有困难,需要延期 的。 申请延期缴纳税款 1 因不可抗力，导致纳税人发生较大损失，正常生产经 营活动受到较大影响的; 2 当期货币资金在扣除应付职工工资、社会保险费后, 不足以缴纳税款的。 申请延期申报和延期缴纳税款的注意 ()3 事防 一、申请时限 延期由报 因不可抗力，不能按期办理纳税申报或者报送代扣代 立即向税务机关报告; 因其他原因，按照规定的期限办理纳税申报或者报送 代扣代缴、代收代缴税款报告表确有困难,需要延期的, 在申报期限内申请。 延期缴纳税款 缴纳税款期限届满前。 二、实施程序 根据《国家税务总局关于优化纳税人延期缴纳税 ...

Group 1 - The article discusses the policies regarding the collection of employment security funds for disabled individuals in Guangdong Province, which will continue until December 31, 2025 [2] - The collection standards include a tiered reduction and exemption policy, where companies employing disabled individuals at a rate of 1% or more but less than 1.5% will pay 50% of the required fee, while those below 1% will pay 90% [2] - Companies with fewer than 30 employees will continue to be exempt from the security fund from January 1, 2023, to December 31, 2027 [2] Group 2 - The article outlines the process for declaring the employment security fund through the electronic tax bureau, including logging in and filling out necessary information [2] - The system will automatically pre-fill the number of disabled employees from the previous year, and companies must accurately input their total wage expenses and employee count [2] - After confirming the calculated fee, companies can submit their declaration and proceed to payment [2]

Core Viewpoint - The article discusses the Cultural Industry Development Fee, a non-tax revenue imposed by the government to promote the healthy development of cultural industries, detailing the payment obligations and exemptions for advertising and entertainment services [2]. Group 1: Payment Obligations - Different entities are responsible for paying the Cultural Industry Development Fee: advertising service providers must pay, while individuals (including sole proprietors) are exempt. In contrast, both entities and individuals providing entertainment services are required to pay [3]. - The fee is calculated based on the gross sales amount, which includes tax, at a rate of 3% [4]. - For example, if Company A issues an invoice for advertising services totaling 100,000 yuan, the fee owed would be 3,000 yuan. Due to a policy extending from 2025 to 2027, this amount can be halved, resulting in a payment of 1,500 yuan [5]. Group 2: Deductions and Exemptions - To deduct costs from the sales amount, valid proof such as a VAT invoice is required. Without this, deductions cannot be made [6]. - There are specific exemptions for small-scale VAT taxpayers whose monthly sales do not exceed 20,000 yuan (or 60,000 yuan quarterly) and for those who do not meet the VAT threshold [8]. - It is crucial to fill out the "Taxable Service Deduction Item List" accurately during the declaration process [7]. Group 3: Common Mistakes and Recommendations - Errors in invoicing can lead to overpayment of the Cultural Industry Development Fee, especially when services are misclassified between advertising and entertainment [9]. - The article provides a table of services that may be confused, indicating which are subject to the fee and which are not [10]. - It is recommended to declare the Cultural Industry Development Fee after completing the VAT declaration to avoid mistakes, ensuring that any applicable exemptions are correctly recorded [12].

Group 1 - The article discusses issues related to the inability to select transferor information during the "personal equity change" process due to synchronization problems with the electronic tax bureau [1] - Two main situations are identified: one where the company did not synchronize shareholder information after a previous equity change, and another where the investment information is outdated [1] - The article provides a step-by-step guide for companies to verify and correct their investment information through the new electronic tax bureau platform [1] Group 2 - The article emphasizes the importance of keeping investment information updated to facilitate smooth transactions in equity changes [1] - It highlights the functionality of the electronic tax bureau in managing and reporting tax-related identity information changes [1] - The process for correcting investment information is outlined, ensuring that companies can proceed with their equity change operations without further issues [1]