Core Viewpoint - The article focuses on providing guidance for small and micro enterprises and individual businesses regarding tax compliance, specifically on how to obtain a credit code for tax-related professional service institutions [1]. Group 1: Tax Compliance Guidance - The article introduces a series titled "Easy Mistakes Tips" aimed at addressing common errors and operational difficulties in tax practices for small and micro enterprises [1]. - The current issue discusses the process for obtaining a credit code for tax-related professional service institutions, emphasizing the importance of this code for compliance [2]. Group 2: Steps to Obtain Credit Code - To obtain the credit code, the legal representative or financial head of the tax-related professional service institution must log in to the electronic tax bureau using the "Enterprise Business" method [2]. - The steps include selecting "I want to inquire" followed by "Tax-related Information Inquiry" and then "Tax-related Professional Service Institution (Personnel) Credit Information Inquiry" to access the credit information query interface and click on "Apply for Credit Code" [2].

欢迎扫描下方二维码关注： 李会计 印花税纳税义务人是如何规定的？ 根据《中华人民共和国印花税法》第一条规定，在中华人民共和国境内书立应税凭证、进行证券交易的单位和个人，为印花税的 纳税人。 印花税应税凭证有哪些？ 李会计 根据《中华人民共和国印花税法》第二条规定，应税凭证，是指本法所附《印花税税目税率表》列明的合同、产权转移书据和营 业账簿。 根据《印花税税目税率表》规定，合同（指书面合同），包括借款合同、融资租赁合同、买卖合同、承揽合同、建设工程合同、 运输合同、技术合同、租赁合同、保管合同、仓储合同、财产保险合同；产权转移书据，包括土地使用权出让书据，土地使用 权、房屋等建筑物和构筑物所有权转让书据（不包括土地承包经营权和土地经营权转移），股权转让书据（不包括应缴纳证券交 易印花税的），商标专用权、著作权、专利权、专有技术使用权转让书据；营业账簿；证券交易。 电子合同属于书面合同吗？签订电子合同是否需要缴纳印花税？ 《中华人民共和国印花税法》所附《印花税税目税率表》中注明"合同"是指书面合同。 根据《中华人民共和国民法典》第三编合同编第二章第四百六十九条规定，以电子数据交换、电子邮件等方式能够有形地表现所 ...

Core Viewpoint - The announcement by the Ministry of Finance, State Taxation Administration, and Ministry of Housing and Urban-Rural Development extends the personal income tax policy to support residents in upgrading their housing from January 1, 2026, to December 31, 2027, allowing for tax refunds on income tax paid when selling a home and purchasing a new one within one year [1][2]. Summary by Sections Tax Refund Policy - From January 1, 2026, to December 31, 2027, taxpayers who sell their own homes and purchase new homes within one year will receive a tax refund on the personal income tax paid on the sale of the current home. If the new home purchase amount is greater than or equal to the sale amount, the entire tax paid will be refunded. If the new home purchase amount is less, the refund will be proportional to the new purchase amount relative to the sale amount [1][2]. Conditions for Tax Refund - Taxpayers must meet specific conditions to qualify for the tax refund, including that both the sale and purchase of homes must occur within the same city, and the seller must be directly related to the new home purchase [2]. Documentation and Information Sharing - Taxpayers eligible for the tax refund must provide valid sale and purchase contracts and any other required materials to the tax authority for review. Additionally, local housing and tax departments are required to establish information-sharing mechanisms to ensure timely access to necessary transaction data for tax refund processing [2].

Group 1 - The article provides practical guidance on how to access personal income tax and social security documents through the electronic tax bureau and social security management client [1][2] - It outlines the steps for downloading the personal income tax payment list and the social insurance payment notification [1][2] - The article emphasizes the importance of ensuring all employees' payment wages are declared before submitting social insurance fees [2] Group 2 - The article includes a reminder about upcoming visual Q&A sessions covering tax policies and electronic tax bureau operations from January 6 to 9 [2][3] - It highlights various methods for obtaining social insurance payment records for flexible employment and urban residents [2] - The article encourages users to utilize the "随申办" app and other online platforms for document retrieval [2]

欢迎扫描下方二维码关注： 个人与用人单位解除劳动关系 取得的一次性补偿收入 这笔钱需不需要缴纳个人所得税呢？ 如果需要，又应该如何计算？ 今天给大家讲清楚 一次性离职补偿金 的个税规则 帮大家弄明白这笔钱的计税方式 业务审核丨国家税务总局陕西省税务局 个人所得税处 编辑 丨谷雨 校审丨毕卿、华正菊 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。 ● 申报主体 2 3 1 个人独资企业 投资人 合伙企业个人 个体工商户 合伙人 业主 : ..... 4 5 其他从事 承包承租 生产经营活动 经营者个人 的个人 ● 需申报情形 ○ 个体工商户从事生产、经营活动取得的 所得,个人独资企业投资人、合伙企业 的个人合伙人来源于境内注册的个人独 资企业、合伙企业生产、经营的所得。 ○ 个人依法从事办学、医疗、咨询以及其 他有偿服务活动取得的所得。 ○ 个人对企业、事业单位承包经营、承租 经营以及转包、转租取得 ...

Core Viewpoint - The article discusses the differences between the basic pension insurance and the personal pension system in China, highlighting the voluntary nature of the personal pension as a supplementary retirement plan supported by the government [3][9]. Group 1: Account Structure - Basic pension insurance combines social pooling and individual accounts, while personal pensions operate solely on an individual account basis funded entirely by the individual [4][5]. Group 2: Contribution Standards - Basic pension insurance requires regular monthly or annual contributions with set maximum and minimum contribution bases. In contrast, personal pensions allow individuals to contribute up to 12,000 yuan annually, with flexible payment options such as monthly, yearly, or in installments [6][7]. Group 3: Withdrawal Conditions - Individuals can receive basic pension benefits upon reaching the legal retirement age and meeting the required contribution years. Personal pensions allow for withdrawals upon reaching retirement age or under specific national conditions, with options for monthly, lump-sum, or installment withdrawals [8][9]. Group 4: Eligibility for Personal Pension System - Workers participating in urban employee basic pension insurance or rural resident basic pension insurance in China are eligible to join the personal pension system [10]. Group 5: Tax Benefits - Basic pensions are exempt from personal income tax as per the relevant tax laws. The personal pension system will implement deferred tax benefits starting from January 1, 2024, allowing contributions to be deducted from taxable income and investment earnings to be tax-exempt until withdrawal [12][13][14].

欢迎扫描下方二维码关注： 01 用户登录电子税务局弹出提示弹框显示"用户网络身份已停用"时，可在弹框点击蓝字【 自然人身份启用 】； 进入"自然人身份启用"页面，选择"证件类型"，填写"证件号码"，点击【下一步】； 进入实名验证环节： 若系统中已存在该纳税人银联手机号时，页面中自动带出手机号信息。用户选择手机号并录入获取的验证码后，即可点击【下一步】； 02 03 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。 若系统中不存在该纳税人银联手机号时，需填写银行卡号、银行卡预留手机号，获取并填写短信验证码，并选择是否为默认手机号，点击 【下一步】； 04 当用户通过银联验证后，系统显示："您的网络身份已启用"。用户可点击【去登录】重新登录电子税务局。 05 当用户未通过银联验证后，系统显示："使用银联预留手机号核验不通过"。用户需重新输入正确的银行手机号进行校验。 来源：国家税务总局日照市税务局 国家 ...

Core Viewpoint - The article provides a detailed guide on the process of tax credit restoration for taxpayers who have experienced credit downgrades due to overdue reporting of financial statements, emphasizing the importance of timely submissions to maintain tax credit ratings [4][5][8]. Group 1: Steps for Tax Credit Restoration - Step 1: Taxpayers must log into the electronic tax bureau to submit overdue financial statements in chronological order if multiple periods are affected [4]. - Step 2: After submitting the overdue reports, taxpayers can apply for credit restoration by selecting the relevant year and providing reasons for the request [5]. - Step 3: Taxpayers can check the status of their application within 15 working days after submission to receive feedback from the tax authority [6]. Group 2: Preventive Measures - Taxpayers are encouraged to avoid credit downgrades by adhering to reporting deadlines, with quarterly reports due in January, April, July, and October, and annual reports due between January 1 and May 31 of the following year [8]. - New businesses must complete financial accounting system filings before submitting reports to avoid issues [8]. Group 3: Contact Information and Support - For assistance, taxpayers can call the tax service hotline at 12366 or use the "intelligent consultation" feature on the electronic tax bureau for guidance [9]. Group 4: Policy References - The article references the "Tax Collection and Administration Law of the People's Republic of China" and the "Announcement on Taxpayer Credit Management Measures" by the State Administration of Taxation as the legal basis for the procedures outlined [10][26].

Group 1 - The article discusses issues related to tax reporting and compliance for businesses, specifically regarding local tax payment identification and branch reporting requirements [3] - It highlights the importance of correctly selecting the "local payment identification" option to ensure proper tax filing for branches [3] - The article provides solutions for common issues faced during tax reporting, such as the inability to submit tax returns due to pending submissions from the main entity [3] Group 2 - The article addresses the vehicle tax declaration process, particularly the issue of entering trailer information and the requirement for engine displacement [5] - It clarifies that when the vehicle type is selected as "trailer," the engine displacement is not a mandatory field and can be left blank to avoid errors [6] - The article also discusses the process for handling cross-regional migration applications and the necessary steps to resolve issues related to unreported social insurance fees [6] Group 3 - The article outlines the regulations regarding the management of tax collection fees, emphasizing the deadline for submitting related materials to tax authorities [12] - It specifies that failure to submit the application for tax collection fees by the deadline will be considered as a waiver of the right to claim those fees [12] - The article details the operational guidelines for applying for the refund of personal income tax withholding fees, including the necessary steps and deadlines [18][27]

Group 1 - The article discusses the classification of professional qualifications in China, which can be divided into two categories: entry-level qualifications and competency evaluation qualifications [2][3] - Entry-level qualifications are established based on laws or decisions from the State Council and require certification for individuals to engage in related business activities [4] - Competency evaluation qualifications are characterized by their professional and social applicability, with high technical skill requirements, but are not linked to employment or entrepreneurship [5] Group 2 - According to the notice from the Ministry of Human Resources and Social Security, professional qualifications are managed through a catalog system, where only qualifications listed in the catalog are permitted, and those outside cannot be recognized [7] - Only entry-level qualifications are mandatory for individuals to hold a certificate to work in their respective fields, while "certificate hanging" is illegal and prohibited by the state [8] - The article mentions that competency evaluation qualifications that have exited the national catalog are not canceled but are now recognized through social validation, and previously issued certificates remain valid [9]