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初入职场,这些要知道!
蓝色柳林财税室· 2025-07-18 00:45
Employment Procedures for Graduates - Graduates with confirmed employment should sign labor contracts promptly and follow up on social security contributions, as well as complete household registration and organizational relationship transfer procedures within the stipulated time [2][3] - Graduates without confirmed employment can retain their household registration and archives at the school for two years or transfer them to their original household registration location. They can register for job search services at local employment agencies or online platforms to access job information and career guidance [3][5] Archive Management - Archives should not be personally retained; they must be managed by educational institutions or relevant employment agencies. If a graduate has their archive, they should contact their original school for proper transfer [4][5][6] Labor Contract Essentials - Labor contracts must include essential clauses such as the employer's name, employee's details, contract duration, job description, working hours, salary, social insurance, and other legal requirements. Additional terms like probation, training, and benefits can also be included [7][8] Social Insurance and Housing Fund - The "Five Insurances and One Fund" include pension, medical, unemployment, work injury, maternity insurance, and housing provident fund, which provide various forms of financial support. The contribution rates for these insurances vary by region and should be verified before signing a labor contract [9]
涉税专业服务机构代理通道社保功能操作指引
蓝色柳林财税室· 2025-07-18 00:45
欢迎扫描下方二维码关注: @涉税专业服务机构 还在为代理通道无法办理社保业务来回奔波? 还在为权限不足反复沟通而焦头烂额? 新电子税务局代理通道社保业务功能上线啦! 社保业务代理全流程线上搞定 省时省力超便捷 快跟着这份攻略 开启智能办税新体验吧 1. 委托方登录电子税务局,点击 "我的待办—其他" ,点击代理办税申请的 "办理" ,进入协议确认页面 。 如果协议采集页面功能权限下拉框没有社保费业务,则清理下 浏览器缓存 。 第二步 委托方确认协议 02 第一步 涉税专业服务机构采集协议 01 1.涉税专业服务机构登录电子税务局后,点击 "我要办税 — 涉税专业服务 — 涉税专业服务机构管理—(左下角协议要素信息)管理 " 进入 页面。 | △ < > C = = etax guangdong.chinatax.gov.cn:3443/loginb/ | ★ 土 < ■ ! | 9 全国统一规范电子税务局 (TER | 我要少税 | 【要查询 公众服务 地方特色 | 商页 | 0 - 4 | | | | | | | | | | | | --- | --- | --- | --- | --- | --- | - ...
山西:如何在电子税务局进行社保费欠费信息查询?操作步骤
蓝色柳林财税室· 2025-07-18 00:45
来源 山西税务税宣速递 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。 山西省税务局征纳互动平台 问一句一篇一收一评 税务非常努力,愿您非常满意 提供精准服务,愿您真心点赞 r 扫码注册并登录系统 欢迎扫描下方二维码关注: 纳税人如需查询社保费欠费信息,可通过电子税务局【地方特色】模块进行查看。一起来看如何操作吧! 第一步 、登录电子税务局,点击【地方特色】。 操作步骤 第二步 、进入"地方特色"界面, 点击【社保费欠费信息查询】功能菜单。 | 数据与各 | | | | --- | --- | --- | | 杜佩娜的纳 | 社俱要给纳州物处理 | | | 览图]印 | | | | 单位线费凭证开具 | 中位给最先证下载 | 职业年会电子预报开具 | | 职业年会电子影播下载 | | | | 图书记 | | | | 杜会保险测试题 | | | | 记录查询 | | | | 杜佩瑟申报查询 | 社促 ...
山西:如何通过电子税务局开具红字发票?操作步骤
蓝色柳林财税室· 2025-07-18 00:45
Core Viewpoint - The article discusses the procedures for issuing red invoices in response to various scenarios involving blue electronic invoices, emphasizing the importance of compliance with the new regulations set by the National Taxation Administration [1][2][3]. Group 1: Procedures for Red Invoices - If a blue electronic invoice has not undergone purpose confirmation or accounting confirmation, the issuer can initiate a red invoice process directly [1]. - For specific types of invoices like agricultural product purchase invoices, the issuer must initiate the red invoice process regardless of confirmation status [1]. - The steps to issue a red invoice include logging into the electronic tax bureau, navigating to the appropriate section, entering query conditions, and submitting the request [1]. Group 2: Confirmation Process for Red Invoices - If a blue electronic invoice has undergone purpose confirmation or accounting confirmation, either the issuer or the recipient can initiate the red invoice process, which requires mutual confirmation of the red invoice information confirmation form [2]. - If the blue invoice is used for export tax rebate, the process involves reverting the purchase certificate information before initiating the red invoice process [2]. - The issuer must log into the electronic tax bureau, enter the necessary details, and submit the request for a red invoice after confirming the information [2]. Group 3: Recipient's Role in Red Invoice Process - The recipient can also log into the electronic tax bureau to handle the red invoice information confirmation form, agreeing or disagreeing with the red invoice request [3]. - After mutual confirmation of the red invoice information confirmation form, the issuer is responsible for issuing the red electronic invoice [3].
长图 | 一图看懂纳税信用新规重点
蓝色柳林财税室· 2025-07-18 00:45
Core Viewpoint - The article discusses the new tax credit rating system for businesses, detailing the scoring criteria and the mechanisms for credit repair based on tax compliance and payment behavior [3][4][5]. Summary by Sections Tax Credit Rating Levels - The tax credit rating system categorizes businesses into five levels: A, B, M, C, and D, based on their annual evaluation scores. - A: Score above 90 - B: Score between 70 and 90 - M: Newly established entities or those with no revenue but a score above 70 - C: Score between 40 and 70 - D: Score below 40 or with serious credit violations [3]. Credit Repair Mechanisms - The article outlines a more lenient approach to repairing credit for businesses with minor violations, allowing for partial recovery of deducted points based on timely corrections. - Corrections made within 3 days can recover 100% of deducted points. - Corrections made within 30 days can recover between 40% to 80% depending on the situation [4][5]. Gradual Repair Mechanism for Tax Payment Defaults - A gradual repair mechanism is introduced for businesses that fail to pay taxes on time, allowing for partial recovery based on the amount paid and the time taken to rectify the situation. - Payments made within 3 days can recover 100% of deducted points. - Payments made within 30 days can recover points based on the amount owed, with specific thresholds set for different recovery percentages [4][5]. Changes in Repair Conditions - The new regulations simplify the conditions for credit repair, removing the requirement for a continuous 12-month period without new violations before applying for credit repair. - Different waiting periods for repair applications are established based on the severity of the violations, allowing businesses to recover their credit status more efficiently [5][6].
非营利组织免税资格有效期是多久?
蓝色柳林财税室· 2025-07-17 15:27
欢迎扫描下方二维码关注: 别急,免税资格有效期是五年,咱们2020年 申请下来的,有效截止日期为2025年5月31 日,关键是要在期满后六个月内提出复审申 请,也就是截止11月30日。 2025年 11月30日 seasones THE 3 2025 & A 那咱们到时候提出复审申请 就可以了? e 是的,如果不申请或者复审不 合格,资格就自动失效啦。 cooooooo TIP 2025 % 18 复审按照初次申请的规定来办,需要准备的 材料还是当初准备的文件哦,比如组织的非 营利性证明、年度财务审计报告等。 复审都需要准备哪些资料呀? 终于赶在截止日前提交了,这 下安心了! 11 11月25日 口 五 × 5 6 7 3 + � 10 17 118 19 20 >> (2019) 27 re A >> 30 没错,所以一定要记住这个五 年有效期和六个月的复审期! 来源丨国家税务总局汉中市税务局 编辑 丨 小羊 校审丨一休、华正菊 审核丨王博 来源 陕西税务 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 ...
@总分机构纳税人,一文读懂税款计算分摊新方法
蓝色柳林财税室· 2025-07-17 14:00
欢迎扫描下方二维码关注: 表》(A109010)的表样和填报说明进 行调整。按照调整后的规则,企业先对 全年应纳税款进行分摊,再由△ 3 总、分机构分别抵减其已分摊 预缴税款,并计算本年应补退 税金额。 GOS 甲公司是2023年在北京市注册成立 的企业,不属于小型微利企业。甲公司分 别在山东省、天津市、河北省设立了分支 机构A、B、C。2024年,甲企业全年预 缴了250万元,其中,总机构预缴了125 万元,A、B和C按照50%、30%、20% 的分摊比例,分别预缴了62.5万元、 37.5万元、25万元。甲公司2024年度汇 缴应纳税额300万元,并发 现分支机构A、B三因素填写 错误,A的分配比例是30%, B的分配比例是50%。 分支机构分摊比例 应补(退)所得税额 分支机构名称 预缴 汇缴 原计算方法 新计算方法 7.5万元 50% 30% -17.5万元 分支机构A 37.5万元 分支机构B 30% 50% 12.5万元 分支机构C 20% 20% 5万元 5万元 合计 100% 100% 25万元 25万元 CLOUD OF CLOUD OLOTO O 需要说明的是,汇总纳税企业如果不存在 分摊 ...
创业就业税收优惠政策全攻略,手把手教你领补贴!
蓝色柳林财税室· 2025-07-17 09:26
Employment Policies - The article discusses various employment support policies aimed at encouraging businesses to hire individuals from specific groups, such as those who have been unemployed for over six months and registered in poverty alleviation programs [4][5]. - Employers can receive substantial tax deductions for hiring eligible individuals, with a maximum annual deduction of 6,000 yuan per person, which can be increased by up to 30% depending on local policies [5]. Tax Benefits - From the month of registration as an individual business owner, there is a potential tax deduction of up to 20,000 yuan per year for three years, which can significantly reduce the tax burden on businesses [3][5]. - The tax deductions apply to various taxes, including value-added tax, urban construction tax, education fee surcharges, local education surcharges, and individual income tax [5]. Policy Duration and Renewal - The employment support policies are set to last until December 31, 2027, allowing businesses ample time to take advantage of these benefits [4]. - If businesses do not fully utilize the benefits within the three-year period, they can renew the benefits until the three-year term is completed [5]. Application Process - Businesses are advised to consult local tax authorities for specific application processes and required documentation to ensure they can effectively access the benefits [5].
电子税务局丨房屋出租,新增承租人,如何修改税源信息?操作步骤
蓝色柳林财税室· 2025-07-17 09:26
Core Viewpoint - The article discusses the process of maintaining property tax sources when there are changes in tenants during the rental period, emphasizing the importance of timely updates in the electronic tax system [1]. Summary by Sections Example Scenario - A company owns a property valued at 3 million yuan, with an area of 120 square meters, acquired on December 30, 2024. The property is rented to Company A from January 1, 2025, to December 31, 2025, with an initial monthly rent of 10,000 yuan, totaling 120,000 yuan. Due to Company A's downsizing, from July 1, 2025, it only rents 70 square meters, resulting in a total rent of 35,000 yuan for the second half of the year. The remaining 50 square meters are rented to Company B for a total of 25,000 yuan [3]. Tax Source Maintenance Process - Log into the electronic tax bureau using the account credentials [4]. - Navigate to "Tax Declaration and Payment" and select "Property and Behavior Tax Source Collection and Combined Declaration" [5]. - Click on "Tax Source Collection" under the property tax category [7]. - Locate the property tax source information and click on "Taxable Details" [9]. - Update the "Taxable Information (From Rent)" module by selecting "Change" [10]. - Since the tenant changes on July 1, the "Change Date" should be set to June 30, 2025, and then submit [11]. - The system will automatically split the rental income into two entries based on the timeline. Update the second half's tenant information accordingly [12]. - Change the tenant names to Company A and Company B, input their tax identification numbers, and set the change date to June 30, 2025, then submit. The total rental area and declared rental income remain unchanged [13]. Finalization - The tax source maintenance for the rental module is completed [16].
中外合作办学如何进行税务登记?操作步骤
蓝色柳林财税室· 2025-07-17 00:42
Group 1 - The article discusses the process of submitting tax-related documents through the electronic tax bureau in Zhejiang Province, emphasizing the steps involved in uploading and submitting necessary materials [2][4]. - It highlights the importance of receiving approval from tax authorities, detailing the subsequent steps for individuals to log in and check their application status [2][4]. - The article provides a reminder about the non-official nature of the platform, indicating that the content is for educational purposes only and not a standard for tax fees [6].