Core Points - The article outlines the process for applying for the refund of personal income tax withholding fees for the year 2025, which is set at 2% of the withheld tax amount, excluding amounts subject to correction or additional withholding by tax authorities [1][2]. Group 1: Application Process - From January 1 to March 31, 2026, withholding agents can apply for the refund through the Natural Person Electronic Tax Bureau using the "Refund Fee Verification" module [3]. - After logging into the system, agents must navigate to the "Withholding" page and select the "Refund Fee Verification" option [5]. - The system will display a confirmation box, and agents must acknowledge it to view the verification list of individual accounts [5]. Group 2: Verification and Submission - Agents need to verify the withholding tax information for 2025 and confirm its accuracy before proceeding [9]. - On the "Confirmation Report" interface, agents must select their bank information and click "Apply for Refund" [11]. - A prompt will indicate the amount eligible for refund, and agents must confirm submission [14]. Group 3: Application Status - After submission, the application status will change to "Under Review," and agents have the option to withdraw the application if needed [16].

欢迎扫描下方二维码关注： 5.进入【财产和行为税税源采集及合并申报】页面，点击新增税种，选择【环境保护税】，点击确定； 1.进入新电子税务局，点击右上角【登录】； 2.进入登录页面后，通过【企业业务】方式登录，输入企业统一社会信用代码/纳税人识别号、居民身份证号码/手机号码/用户名、个 人用户密码，点击登录，即可进入新电子税务局； 3.进入新电子税务局后，点击【我要办税】； 4.在我要办税页面，点击【税费申报及缴纳】-【财产和行为税税源采集及合并申报】； 6.选择税种后，点击【税源采集】，进入环保税税源采集页面； 7.进入【环境保护税税源明细表】页面，依次填写/勾选企业基本信息、污染物类别等信息，点击【新增税源】进入税源采集； 8.进入【环境保护税税源信息】页面，填写/勾选企业排污许可证、排放口基本信息，在【污染物信息】模块点击【新增】，可增加该 排放口使用自动监测、监测机构监测、物料衡算、 抽样测算 等计算方法的污染物，填报完成后点击【保存】完成税源信息采集（采集税源 时应按照排污许可证上列明信息对应填写）； 9.完成税源信息采集后，即返回【环境保护税税源明细表】页面，点击【保存】完成税源采集，点击【申报计 ...

Core Viewpoint - The article discusses the treatment of expenses that have been paid but for which invoices are not received until the following year, specifically in the context of corporate income tax deductions. Group 1: Tax Deduction for Expenses - If an expense is paid in 2025 but the invoice is received in 2026, it can still be deducted in the quarterly prepayment of corporate income tax for 2026 based on the actual incurred amount without waiting for the invoice [2]. - If a company receives the invoice before the annual tax reconciliation period ends (by May 31 of the following year), it can directly use the invoice as a tax deduction without making tax adjustments [3]. Group 2: Handling Invoices Received After Tax Reconciliation - If a company receives the invoice after the annual tax reconciliation period and did not deduct the corresponding expense in the year it occurred, it can still claim the deduction in future years if it provides valid documentation to prove the expense's authenticity, with a maximum retroactive period of five years [4]. - If the tax authority notifies the company about missing invoices or non-compliant invoices after the reconciliation period, the company must obtain valid invoices within 60 days of notification [4]. Group 3: Special Cases for Invoice Recovery - If a company cannot obtain an invoice due to the counterparty being deregistered or classified as a non-compliant entity, it can still deduct the expense by providing specific documentation, including proof of the inability to obtain the invoice, contracts, payment vouchers, and internal accounting records [5].

欢迎扫描下方二维码关注： ECA | RE 第四步：核实个人申报信息、选择税款所属期起（止）及 经常居住地信息，点击【下一步】。 自然人电子股东肩 9 调镇写个人申报优惠 d a 00000 (2007) 手机号码 � 在果最佳地为您的中建新在站，四户路 一个纳税率表示不可查看，速度晚餐放。 * 经贸易经济 EA 7-8 第五步: 据实填写收入总额和成本费用, 根据实际情况选择 是否在综合所得中扣除, 以上信息填写完毕确认无误后点击 【下一步】。 取扱の税 > 其他主产投置系得（A要 レ 最大不人取担信息 Black Black Product n 图书、专家2009、关 IANAPER O E un | 2-0 | 7-5 第六步 : 根据实际情况选填减免事项,直接点击 [ 下一步】。 自然人电子胶 G os 首页 va 2008年07月10日 10:00:00 ID:00 0 十 700－6.3 据您的实际情况填写减免事项，如无， 我都不通行相互的重量，对有下方面和享受比原 十分别一点到我偷偷发优惠 取消 | 上一步 | 下一步 第七步: 核对信息确认无误后, 点击【提交】。 at么人电子税务周 Q 狗万 ...

欢迎扫描下方二维码关注： 根据《个体工商户个人所得税计税办法》规 定: 第二十二条 个体工商户按照国务院有关主管 部门或者省级人民政府规定的范围和标准为其 业主和从业人员缴纳的基本养老保险费、基本医 疗保险费、失业保险费、生育保险费、工伤保险费 和住房公积金,准予扣除。 个体工商户为从业人员缴纳的补充养老保险 费、补充医疗保险费,分别在不超过从业人员工资 总额5%标准内的部分据实扣除;超过部分,不得 扣除。 个体工商户业主本人缴纳的补充养老保险费、 补充医疗保险费,以当地(地级市)上年度社会平 均工资的3倍为计算基数,分别在不超过该计算 基数5%标准内的部分据实扣除; 超过部分, 不得 扣除。 第二十三条 除个体工商户依照国家有关规 定为特殊工种从业人员支付的人身安全保险费和 财政部、国家税务总局规定可以扣除的其他商业 保险费外,个体工商户业主本人或者为从业人员 支付的商业保险费,不得扣除。 2026年1月办税提醒 办税日历 五 k n II ■ 3 4 1 2 8 10 5 O 11 6 7 12 13 14 15 16 17 18 20 22 25 19 21 23 24 27 28 31 26 29 3 ...

自然人申请开具纳税记录,可以通过个人所得税 APP和自然人电子税务局网页端进行办理。具体办理 流程如下: 欢迎扫描下方二维码关注： 登录个人所得税APP, 点击【首页】 -【纳税记录 开具】或【办&查】-办税【纳税记录开具】。 力|& 查 清选择您需要办理或查询的事项 3 Q 请输入想搜索的功能/服务 办税 人退税的这些陷阱你必须知道 综合所得年度汇算 申报与查询综合所得年度汇算 专项附加扣除 壤报与查询7项专项附加扣除信息 li 纳税记录开具 个人养老金扣除 经营所得申报 管理 取得经营所得后办 生成或童看纳税记 重点服务推荐 理申报 及 员入或查看个人彩 老金扣除信息 6 专项附加扣除 相关政策 > 您已填报 2 项专项附加扣除 公益慈善捐赠扣 委托代理关系管 涉税服务人员信 除填报 息管理 型 道报造聪服务人员 曼入或查看准予扣 参托代理相构或个 填报 我要查询 除的指赠记录 人代办年度汇算 信息与申领信用码 一示案例 > 综合所得年度 收入纳税明细 纳税记录开具 更多I 汇3 查看个人所得税纳 生成或变看纳税记 设置在 查询 税明组 申报与意训综合所 Fo > 核实身份信息,选择"开具年月起、开具年月 ...

Group 1 - The article discusses the eligibility for simultaneous enjoyment of corporate income tax benefits, highlighting that certain tax incentives cannot be combined while others can be [10][11]. - An example is provided where a company engaged in electronic component R&D qualifies for both small and micro enterprise tax reductions and additional deductions for R&D expenses [10][11]. Group 2 - The article outlines the key points regarding individual business income tax reconciliation, which starts on January 1, emphasizing the need for annual tax calculations based on income and costs [12]. - It specifies the entities required to file, including individual proprietorships, partnerships, and other business operators [13][14]. - The article details the filing location, stating that individuals must submit to the tax authority where their business is managed [16]. - It explains the tax basis, which is the net income after deducting costs, expenses, and losses from total revenue [17]. - For individuals without comprehensive income, a standard deduction of 60,000 yuan is applicable, along with other specific deductions [18]. - The article describes the necessary forms for filing, including the Personal Income Tax Business Income Tax Return (B Form) and the summary return (C Form) for those with multiple income sources [20]. - It lists the channels for submission, including the electronic tax bureau and local tax service halls [21].

Core Viewpoint - The article provides a detailed guide on the process for declaring social insurance payment wages for government agencies in Yunnan Province, emphasizing the importance of adhering to deadlines and procedures for successful submissions [4][15]. Summary by Sections Declaration Process - The deadline for the centralized declaration of social insurance payment wages for government agencies in Yunnan Province for the year 2026 is January 31 [4]. - The declaration process consists of six steps, starting with logging into the social insurance management client and confirming unit information [5]. - Users can choose between two declaration methods: "by personnel" or "by insurance type," with a recommendation to use "by personnel" in most cases [6]. Data Entry - Data can be added through various methods, including single import, external file import, template download, or batch addition of employees, with batch addition recommended for larger groups [6]. - After successfully adding data, users must enter the "new payment wage" and "effective date range," ensuring accuracy before submitting the declaration [7]. Group Management - The client allows for the management of employee information through grouping, which can facilitate data maintenance and updates [9][10]. - Users can create groups based on employment types, such as "internal staff" and "external staff," to streamline data management [10]. Submission and Results - After submission, the system will display the declaration result automatically within 20 seconds, and users can also manually check the submission status [13]. - It is crucial to ensure that the declared wages meet local minimum wage standards; otherwise, the submission will fail [15]. Payment Base Regulations - The payment wage for social insurance must not be lower than the local minimum wage standard, and if declared wages exceed or fall below the established limits, the system will adjust the payment base accordingly [15][35]. - The payment base limits are determined based on the average salary of urban employees in the previous year, set at 300% and 60% of that average [35][36].

Core Viewpoint - The article outlines the implementation of the Shanxi Province Employee Major Medical Expense Subsidy Measures, aimed at reducing the medical expense burden on insured employees and enhancing the multi-level medical security system in the province [3][4]. Summary by Sections Introduction - The subsidy measures are established in accordance with various governmental documents to reform the medical insurance system and are intended to provide further protection for employees facing high medical expenses [4]. Scope of Subsidy - The subsidy applies to employees participating in the basic medical insurance, including retirees, but excludes those receiving civil servant medical subsidies [4][5]. Funding and Contribution - The funding for the subsidy will be jointly borne by employers and employees, with provisions for cases where employers cannot afford their share [5][6]. Payment Standards - The subsidy will cover medical expenses exceeding the maximum payment limit of the basic medical insurance, with a payment rate of 90% for eligible expenses within the defined limits [6][8]. Conditions for Eligibility - Eligibility for the subsidy aligns with the conditions for basic medical insurance, meaning those who do not qualify for the latter cannot receive the subsidy [6][7]. Management and Oversight - The funds for the subsidy will be managed separately from the basic medical insurance fund, with strict regulations to prevent misuse [6][7]. Implementation and Duration - The measures will be directly settled at designated medical institutions, and the program is set to take effect on January 1, 2026, with a validity of five years [7][8].

欢迎扫描下方二维码关注： 例，个人从事其他生产、经营活动取得的所得需进行 个人所得税经营所得纳税申报，在取得所得的月度或 者季度终了后十五日内向税务机关报送纳税申报表， 即申报其他经营所得 (A表) , 并预缴税款。 例如，2025年12月申请代开发票取得 经营所得收入的个人,应当在2026年1月征期内 (2026年1月20日前)办理其他经营所得预缴申报。 其他经营所得A表远程办理申报途径 ● 除了可以通过"自然人电子税务局 (web端)"办理申报外,还可以通过手机 端登录"个人所得税APP"办理申报。 "个人所得税APP"申报操作如下: 01 登录"个人所得税APP"后,点击【办&查】→ 【经营所得申报】; 力1&查 请选择您需要办理或查询的事项 办税 综合所得年度汇复 专项附加扣担 li F 个人亲老金扣 经营所得申报 纳税记录开具 | 2 人员信 a 1 23 02 进入"其他经营所得(A表)"界面,选择 需要申报的年度,点击【开始申报】进入 申报环节; 经营所得申报 < 其他经营所得(A表) 个人从事其他生产、经营活动取得经 营所得的预缴纳税申报 其他经营所得(B表) 个人从事其他生产、经营活动取得的 ...