Core Viewpoint - The article discusses the procedures and regulations regarding the issuance of red invoices in China, particularly in the context of sales returns and tax deductions, emphasizing the importance of compliance in tax handling [2][4]. Group 1: Red Invoice Issuance Process - The issuance of red invoices is governed by the "Implementation Rules for the Invoice Management Measures" which stipulates that in cases of sales returns or invoice errors, a red invoice must be issued according to regulations [2]. - If the buyer has not certified the deduction, the seller can issue a red invoice by confirming the information input [2]. - The process involves the seller logging into the electronic tax bureau, selecting the appropriate options, and submitting the red invoice information confirmation [2][4]. Group 2: Handling Certified Deductions - If the buyer has already certified the deduction, both parties can issue a red invoice by sending a "Red Invoice Information Confirmation Form" which must be confirmed by the other party [4]. - The process requires either party to log into the electronic tax bureau, fill out the confirmation form, and ensure that the information is accurate before confirming [4]. - It is crucial that the confirmation is completed within 72 hours, or the request will automatically become void [4]. Group 3: Compliance and Risks - Compliance in the operation is emphasized as critical; issuing a red invoice ensures that both parties' accounting and tax handling revert to their original state [4]. - Failure to properly handle certified invoices after returns, such as not adjusting the input tax, may be considered tax evasion and could lead to tax risks [4]. Group 4: Tax Policies for Logistics Enterprises - New tax policies effective from January 1, 2023, to December 31, 2027, provide a 50% reduction in urban land use tax for logistics enterprises that own or lease large commodity storage facilities [12][13]. - The definition of logistics enterprises includes those engaged in at least one type of storage or transportation service, registered as such with the relevant authorities [12]. - The tax reduction applies specifically to storage facilities with an area of 6,000 square meters or more, used for various agricultural and industrial products [12][13].

Group 1 - The social security card has two main functions: social security function and financial function [1] - The social security function includes identity verification, medical treatment, and self-service inquiries, while the financial function includes cash withdrawal, transfer, and consumption [1] - To use the social security function, activation is required, and the financial function needs to be activated at a designated bank [3][4] Group 2 - Most regions in the country have implemented simultaneous activation of both social security and financial functions at bank service windows [4] - Special groups such as the elderly, seriously ill, or disabled can apply for home service or proxy handling for activation [4] - A temporary ID can be used to activate the financial function of the social security card [5] Group 3 - If the financial function is not activated for a long time, it does not affect future activation, but it is recommended to complete both activation processes simultaneously [6] - If the financial function is activated but not used for a long time, the bank may suspend non-counter transactions, requiring a visit to the bank to restore the account [7] - After replacing the social security card, both functions need to be activated again, but the bank account funds remain unaffected during the replacement process [8]

Group 1 - The article provides a step-by-step guide for enterprises to log into the new electronic tax bureau and file environmental protection tax declarations [1][3][4] - It details the process of selecting tax types, specifically the environmental protection tax, and how to enter relevant data for tax source collection [5][6][10] - The article emphasizes the importance of accurately filling in the pollution discharge coefficients and other necessary information to ensure compliance with tax regulations [9][12][19] Group 2 - The guide includes instructions for calculating pollution discharge amounts based on selected coefficients and entering production quantities to determine tax liabilities [16][20] - It outlines the procedure for handling past tax declarations if the current period is not applicable, including steps to re-enter the tax source details [15][21] - The article concludes by noting that the operational process is subject to updates, and users should refer to the latest procedures in the electronic tax bureau [21]

欢迎扫描下方二维码关注： 我单位部分厂房闲置，是否符合免征房产税政策？ 不符合。 答 根据《中华人民共和国房产税暂行条例》第五条规定，下列房产免纳房产税：一、国家机关、人民团体、军队自用的房产；二、由国家财政部 门拨付事业经费的单位自用的房产；三、宗教寺庙、公园、名胜古迹自用的房产；四、个人所有非营业用的房产；五、经财政部批准免税的其他房 产。 虽然厂房处于闲置状态，但不在免纳房产税范围内，不能免除纳税义务。 我单位原承租房产用于生产经营，又将该房产部分转租给其他单位，需要缴纳房产税吗？ 答 不需要。 根据《中华人民共和国房产税暂行条例》第二条规定，房产税由产权所有人缴纳。产权属于全民所有的，由经营管理的单位缴纳。产权出典 的，由承典人缴纳。产权所有人、承典人不在房产所在地的，或者产权未确定及租典纠纷未解决的，由房产代管人或者使用人缴纳。前款列举的产 权所有人、经营管理单位、承典人、房产代管人或者使用人，统称为纳税义务人。 房产税由产权所有人缴纳，单位承租后又部分转租，承租人不是房产所有者，无需缴纳房产税。 来源山东税务 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 ...

根据《国家税务总局关于土地增值税清算有关问题的通 知》(国税函〔2010〕220号)第二条规定: 02 | 质量保证金能否作为扣除项目? 欢迎扫描下方二维码关注： 根据《国家税务总局关于土地增值税清算有关问题的通 知》(国税函〔2010〕220号) 第六条规定: ● 用本项目房地产安置回迁户 的,安置用房视同销售确认收 入,按《国家税务总局关于房 地产开发企业土地增值税清算 管理有关问题的通知》(国税 发[2006]187号)第三条第(一)款规定确认收入, 同时将此确认为房地产开发项目的拆迁补偿费。房地 产开发企业支付给回迁户的补差价款,计入拆迁补偿 费; 回迁户支付给房地产开发企业的补差价款,应抵 减本项目拆迁补偿费。 ● 房地产开发企业在工程竣工验收 后,根据合同约定,扣留建筑安 装施工企业一定比例的工程款, 作为开发项目的质量保证金,在 计算土地增值税时,建筑安装施 工企业就质量保证金对房地产开 发企业开具发票的,按发票所载金额予以扣除;未开具 发票的,扣留的质保金不得计算扣除。 房地产企业用建造的本项目房地产安置回迁户 03 如何确认收入与扣除? 1清算时已支付可扣除款项 但未取得合法有效凭证,在 清 ...

欢迎扫描下方二维码关注： 疑问1 # 我们采矿区的公路，是整 体都免税吗？ # 文件第一条说"采区运矿及运岩公路"免税。那采矿区内的生产加工用地道路，可不可以享受免税？ 王会计，这个问题问得非常关键！这里有个常见的误区。"采区运矿及运岩公路 ≠ 生产加工用地道路。 " "采区运矿及运岩公路"特指在采矿区内，直接服务于矿石开采和废石剥离这一初级生产环节的运输通道。它的核心功能 是将原矿和岩石从采掘工作面运输至排土场或初级堆场。一旦矿石进入了选矿、破碎、洗选等加工环节，其厂区内部的道 路，即便也用于转运物料，性质上已属于其他生产用地的配套设施。这些道路服务于深加工流程，而非直接的"采区"运输， 因此不能享受免征优惠。 这么一说就非常清楚了！免税的公路好比是原料的"出厂高速"，而加工厂内部的道路是"车间传送带"，性质完全不同。 那我们财务和生产部门需要一起，在地图上明确划出哪些道路属于纯粹的"采区运矿及运岩公路"，做好区分和备案。 疑问2 #采空区塌陷了 ，是不是一直不用交税？# 文件第二条说，地下 采矿造成的"塌陷地"在未利用之前暂免。这个"未利用之前"怎么理解？只要塌陷了，就一直免下 去吗？ 这也是一个重点！" ...

Core Viewpoint - The article discusses the new regulations issued by the State Taxation Administration regarding the management of general VAT taxpayer registration, effective from January 1, 2026, highlighting key changes and requirements for taxpayers [3]. Summary by Sections General Taxpayer Registration - Taxpayers exceeding the specified annual VAT sales threshold can opt not to register as general taxpayers if they fall into two categories: non-enterprise units with infrequent taxable transactions and individuals [5]. Annual VAT Sales Threshold - The annual VAT sales threshold is defined based on the cumulative taxable sales over a continuous period of up to 12 months or four quarters, including months or quarters without sales revenue [5]. Reporting Procedures - Taxpayers must report adjustments to their sales figures due to self-corrections, risk control checks, or tax audits within 10 working days from the adjustment date if their annual VAT sales exceed the threshold [5][6]. Effective Date - The regulations will take effect on January 1, 2026, with specific provisions for taxpayers who exceed the sales threshold during the reporting period [6]. Retrospective Registration - Taxpayers who have been filing as small-scale taxpayers must correct their filings to reflect general taxpayer status from the effective date of the new regulations [6]. Small-Scale Taxpayer Registration - Taxpayers wishing to choose small-scale taxpayer status must submit a written explanation to the tax authority and report any changes in eligibility promptly [6]. Other Considerations - The announcement mandates that relevant documentation must be retained for future reference, and the management of the general taxpayer guidance period will cease from January 1, 2026 [6].

Group 1 - The article emphasizes the importance of proper bookkeeping and record-keeping for businesses, highlighting that original vouchers and account books must be preserved for 10 years [2] - It specifies that businesses must set up and maintain their accounting records according to regulations, with penalties for non-compliance reaching up to 10,000 yuan, which could also affect tax credit ratings [2] - The article suggests using both electronic backups and physical storage as a dual insurance method for preserving records, recommending cloud storage for added security [2] Group 2 - It discusses the taxation of one-time bonuses, stating that if a bonus is issued as a lump sum, it cannot be split for tax calculation purposes, meaning the same bonus can only adopt one tax method [9] - For bonuses paid in installments throughout the year, different tax methods can be applied to each payment, but each taxpayer can only use the annual bonus tax calculation method once per tax year [9] - The article also addresses the calculation of late fees for social security contributions, indicating that late fees will start accruing from January 1 of the following year at a rate of 0.05% per day on the overdue amount [10]

欢迎扫描下方二维码关注： 1. 若企业已为代开申请人（销售方）发起劳务费发票代开申请信息，代开申请人登录个人所得税APP，点击【待办】，可查看到"劳务费发票代开申 请"待办，点击【去处理】，进入发票信息确认页面。 | 开票申请确认 | | | --- | --- | | 发票信息 税款计算 | | | (!)根据您确认的信息,我们按照相关规定计算出需要缴 纳的相关税款(个人所得税由支付人依法扣缴）,请确 训。 | | | 应缴税额合计 | | | 应纳税额 | 55.46元 | | 减免税额 | 2.48元 | | 应缴税额 | 51.24元 | | 征收项目明细 | | | 增值税 | 49.51元 V | | 城市维护建设税 | 1.73元 > | | 教育费附加 | 0.00元 ◀ | | 地方教育附加 | 0.00元 A | | 提交 | | 4.代开申请提交后，进入税款缴纳流程。点击【去缴款】，选择缴款方式，点击【确定】完成支付。 く 开票申请 代开发票申请已提交 您的代开发票申请已提交，本次代开应交税款 去缴款 5.税款缴纳成功后，系统将自动开具发票。点击【查看发票】进入发票详情页面，可预览和下载 ...

Group 1 - The article discusses the tax rates for various types of vehicles and vessels, including trucks, trailers, and boats, with specific rates such as 16 yuan per ton for trucks and specialized vehicles, and 600 to 2000 yuan per meter for yachts [4] - It outlines the self-declaration process for vehicle and vessel tax, indicating that taxpayers can use the Guangxi Electronic Tax Bureau or tax service halls for tax declaration [5] - The article provides a step-by-step guide for using the electronic tax bureau for self-declaration, including logging in, selecting the tax type, and submitting the declaration [6][8][11] Group 2 - The article explains the value-added tax (VAT) system in China, which is based on the value added at each stage of production and ultimately borne by consumers [18] - It categorizes VAT taxpayers into two types: small-scale taxpayers and general taxpayers, with different tax rates applicable [21] - The article details the calculation methods for VAT, including general and simplified methods, and outlines the circumstances under which VAT is not applicable [22][23]