欢迎扫描下方二维码关注： 可在全国统一规范电子税务局（青岛）页面的 【公众服务】-【纳税人状态查询】 模块录入纳税人识别号、纳税人名称和验证码后 查询纳税人目前的状态。 供稿：青岛税务 审核：青岛市税务局纳税服务和宣传中心 编发：青岛市税务局纳税服务和宣传中心 来源 青岛税务 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。 欢迎扫描下方二维码关注： ...

Group 1 - The "Company + Farmer" operating model involves companies signing contracts with farmers to provide livestock seedlings, feed, veterinary drugs, and vaccines, with ownership remaining with the company. Farmers raise the livestock until maturity and return them to the company for sale [2]. - Seed production companies operate under models that allow them to produce and sell seeds, qualifying as agricultural producers selling self-produced agricultural products, thus exempt from value-added tax (VAT) [2]. - The policy basis for these tax exemptions includes various regulations and announcements from the Ministry of Finance and the State Administration of Taxation, which outline the VAT treatment for agricultural products and specific operating models [2]. Group 2 - Agricultural producers selling self-produced agricultural products can issue ordinary invoices for tax exemption, rather than special VAT invoices [2]. - When taxpayers purchase agricultural products and receive sales or acquisition invoices, they can calculate input tax based on the product price and a 9% deduction rate [2].

Core Viewpoint - The article discusses the tax incentives available for companies hiring key groups and self-employed veterans starting from January 1, 2024, and outlines the application process for these benefits [2][15]. Summary by Sections Application Process - Companies must fill out the "Key Groups and Self-Employed Veterans Information Form" to enjoy tax incentives starting from January 1, 2024 [2]. - The process involves logging into the national electronic tax bureau, navigating to the tax reduction section, and entering the required information [5][4]. Information Collection Steps - After logging in, the system will display previously collected information. If no prior data exists, the result will be empty [6]. - Companies can add new employee information by clicking the "Add" button and completing the necessary fields [7]. - If the employee is a self-employed veteran, additional details such as "discharge certificate type" and "discharge date" must be provided [8]. - Existing employee information can be edited or deleted through the respective buttons in the system [10][11]. - Companies can also collect information on employees hired before 2024 if needed [12]. Tax Incentives - Companies hiring self-employed veterans can receive a tax deduction of 9,000 yuan per person per year for three years, provided they sign a labor contract for over one year and pay social insurance [15]. - For hiring individuals from impoverished backgrounds or those unemployed for over six months, the deduction is 7,800 yuan per person per year under similar conditions [15]. Employment Duration and Policy Limits - Each individual can only benefit from the tax incentives for a maximum of three years (36 months). If they change employers within this period, the new employer can continue to enjoy the remaining benefits [14].

Core Viewpoint - The article emphasizes the importance of timely tax declaration and the consequences of late submissions, highlighting the legal framework and procedures for rectifying such issues. Group 1: Legal Framework - Taxpayers must adhere to the declaration deadlines and content as stipulated by the Tax Collection and Administration Law of the People's Republic of China [3] - Failure to submit tax declarations on time can result in fines ranging from 2,000 to 10,000 yuan, depending on the severity of the situation [3] - The State Administration of Taxation has provisions for first-time offenders with minor consequences, allowing for correction without penalties if done proactively [3] Group 2: Electronic Tax Bureau Procedures - Companies can check for "Notice of Correction within a Deadline" in the new electronic tax bureau under the "My To-Do" section [4] - After viewing the notice, companies can proceed with overdue tax declarations based on the specified correction requirements [6] - There is no separate entry for overdue declarations in the new electronic tax bureau; the process follows the same path as regular declarations [7] Group 3: Common Tax Types and Declaration Paths - For Value-Added Tax (VAT) and additional taxes, general taxpayers can declare through the "Tax Declaration and Payment" section [8] - Corporate income tax declarations can be made based on the accounting method, either for general or simplified taxation [9] - Social insurance fee declarations can be accessed through the local features section of the electronic tax bureau [9] Group 4: Handling Past Offenses - Companies can handle overdue declarations that occurred before being included in the new electronic tax bureau, but penalties must be addressed at the tax service hall [11] - Multiple overdue declaration offenses will not be merged for processing; each must be handled individually [11]

Core Viewpoint - The article discusses the significance of trade terms in international trade, particularly how they affect the export tax rebate claims of manufacturing enterprises [1][8]. Group 1: Definition of Trade Terms - Trade terms, also known as trade conditions or price terms, are standardized definitions used in international trade, governed by the "Incoterms" [3][4]. Group 2: Commonly Used Trade Terms - The latest version of the "Incoterms" includes four main trade terms: FOB (Free On Board), CFR (Cost and Freight), CIF (Cost, Insurance and Freight), and EXW (Ex Works) [4]. - FOB indicates that the seller is responsible for delivering goods to the buyer's designated port and placing them on the buyer's ship, with all subsequent costs borne by the buyer [5]. - CFR requires the seller to pay for the costs and freight necessary to bring the goods to the designated port, with risk transferring to the buyer once the goods cross the ship's rail [6]. - CIF entails that the seller must cover the costs, freight, and insurance to transport the goods to the destination port [7]. - EXW means the seller only needs to make the goods available at their premises, with all responsibilities and costs thereafter falling on the buyer [7]. Group 3: Trade Terms and Export Tax Rebate Claims - The export tax rebate claims for manufacturing enterprises are based on the actual FOB price of the exported goods, as specified in the relevant tax regulations [9]. - Different trade terms must be converted to FOB for the purpose of export tax rebate claims, as outlined in a summarized table provided in the article [9][10].

欢迎扫描下方二维码关注： 提问 Qustions 解答 Answers & 申税小微你好，我公司是出口企业。最近申报的时候显示我有 出口应征税 的报关单需 要确认，我应该如何操作呢？ 登录新电子税局，点击【我要办税】-【税费申报及缴纳】-【出口应征税管理】-【出 口应征税报关单用途确认】功能菜单，跳转至出口应征税报关单用途确认功能界面。 企业财务 申税小微 纳税人根据实际情况在【是否当期申报】列，确认报关单所列货物是否应在当期申报 未开票收入 。 如当期报关单均需申报未开票收入，可点击【一键确认】按钮进行一次性全部确认 。 对于监管方式为"进料XX"的报关单，可根据实际情况在【出口货物耗用的 进料加工 保税进口料件金额（CNY）】栏次填写对应金额后，进行确认（该栏次可填写负数） 。 | ← 液同 | | 首页 出口应征税报关单用途确认 | | | | | | | | | | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | 用其单包装 | | 统计确认 | 导入信息查询 | | | | | | | | | | ...

Group 1 - The article discusses the implementation of the Cultural Undertaking Construction Fee, which was established to strengthen socialist spiritual civilization and promote the healthy development of cultural undertakings in China [2][12]. - The fee was officially implemented nationwide starting January 1, 1997, as per the State Council's regulations [2][12]. - The fee applies to advertising service providers and entertainment service units and individuals within the People's Republic of China [6][12]. Group 2 - The calculation method for the Cultural Undertaking Construction Fee is based on a rate of 3% applied to the total taxable sales revenue from advertising and entertainment services [8][12]. - The fee is classified as a government fund and is included in the general public budget, specifically under the category of "Cultural Undertaking Construction Fee Revenue" [10]. - There are preferential policies in place, such as exemptions for small-scale VAT taxpayers with monthly sales not exceeding 20,000 yuan (60,000 yuan quarterly) [12].

欢迎扫描下方二维码关注： 货运合同 运输合同印花税 征收范围主要指 多式联运合同 不包括客运合同和管道运输合同。 常见的运输合同 货运合同 多式联运合同 铁路 公路 水上航空运输合同 未签订运输合同,仅有运费结 算凭证是否应该缴纳印花税? 《关于货运凭证征收印花税几个 具体问题的通知》（国税发〔1990〕 173号）规定,在货运业务中,凡是 明确承、托运双方业务关系的运输单 据均属于合同性质的凭证。 鉴于目前各类货运业务使用的单 据不够规范统一,不便计税贴花,为 便于征管,现规定以运费结算凭证作 为各类货运的应税凭证。 与多个运输公司签订联运合同, 合同中规定各公司分别承担不同运 段的运输责任,如何缴纳印花税? 《印花税法》及相关文件规定,运输合同印 花税征收范围包括货运合同和多式联运合同（不 包括管道运输合同）。因此， 采用分程结算运费的 以分程的运费作为计税 依据，分别由办理运费结算 的各方缴纳印花税。 三. 优惠政策 (二) 《财政部 税务总局关于印花税若 干事项政策执行口径的公告》 (财政 部 税务总局公告2022年第22号) 规 定,境内的货物多式联运, 采用在起运地统一结算全程运费的 以全程运费作 ...

Group 1 - The article discusses issues related to the submission of VAT and additional tax declarations for general taxpayers, specifically regarding the selection of "reduction policy applicable subjects" in the declaration form [2][3] - It provides guidance on how to reset the form to select whether the small and micro enterprises' "six taxes and two fees" reduction policy applies [2] - The article also addresses the situation where a company encounters a prompt indicating "there are unresolved risk tasks for the summary invoice," advising to contact the tax authority for resolution [3] Group 2 - The article mentions that if a company has property tax source information maintained in 2023 and encounters issues with the system not applying the half reduction for the first quarter of 2025, it may be due to the tax authority's status being invalid [4] - It outlines the process for reporting accelerated depreciation and amortization for equipment not exceeding 5 million yuan, emphasizing the need to follow specific guidelines from the tax authority [5][6] - The article clarifies that the tax receipt for "human resources services" may show "business auxiliary services" as the corresponding upper-level category, which is a classification detail [8]

欢迎扫描下方二维码关注： 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。 点击【社保业务】 【新参保职工工资申报】 进入缴费工资申报页面。 天皇皇家 4月8日工商 步 骤 三 等待数据更新成功后点击【确认】。 步骤四 点击新职工【姓名】,即可查看该职工参保 的险种明细信息。 THEFFITI TERFITE 【 】【 18111 REEL !!!!!! 步 骤 五 供稿：临海市局 作者：谢恒逸 邵逸青 张威 ...