Group 1 - The article discusses the importance of separating business and personal expenses for individual businesses, highlighting that 40% of mixed-use expenses can be deducted as business-related costs according to tax regulations [2] - An example is provided where a total expense of 2000 yuan is analyzed, showing that only 400 yuan can be deducted as a business expense from the mixed-use portion [2] - The article emphasizes the need for proper documentation and categorization of expenses, suggesting that invoices should be separated for business and personal purchases to avoid confusion [3] Group 2 - The article outlines the calculation of taxable income for enterprises, which is derived from total revenue minus non-taxable income, exempt income, various deductions, and allowable carryover losses from previous years [9] - It specifies that the taxable amount is calculated by multiplying the taxable income by the applicable tax rate and then subtracting any tax reductions or credits [11] - The article distinguishes between exempt income (such as government bond interest and certain dividends) and non-taxable income (like government grants and administrative fees) [11][13]

Core Viewpoint - The article discusses the new regulations and procedures for issuing tax-related professional service invoices, emphasizing the importance of compliance with the established protocols to prevent irregularities in tax practices [4][6]. Group 1: Tax-Related Professional Services - The article outlines specific categories of tax-related professional services that require invoicing, including tax declaration agency, general tax consulting, professional tax advisory, tax compliance planning, tax certification, tax situation review, and other tax matters [5]. - Each service type is associated with a corresponding tax classification code that must be used when issuing invoices [5]. Group 2: Invoice Issuance Process - The process for issuing invoices involves mandatory verification of existing agreements before an invoice can be generated, ensuring that all services are properly documented [4][6]. - Tax service providers must accurately report service agreements in the electronic tax bureau system before issuing invoices, with a one-day waiting period for binding invoices to agreements [6][9]. Group 3: Agreement Submission Steps - To submit service agreements, tax service providers must log into the electronic tax bureau, navigate to the relevant sections, and input necessary information to create or import agreements [7][8]. - A maximum of 30 service agreements can be submitted simultaneously, and client confirmation is required for successful agreement collection [8]. Group 4: Invoice Generation Steps - After the agreement is confirmed, providers can proceed to the invoice issuance page, select the type of invoice, and fill in the required buyer and seller information [9].

Group 1 - The article discusses the eligibility of companies to simultaneously enjoy multiple tax incentives, specifically highlighting that while certain corporate income tax preferential policies cannot be combined, other incentives can be applied concurrently if the company meets the necessary conditions [10][11]. - An example is provided where Company A, engaged in the research and production of electronic components, qualifies as a small and micro enterprise and also incurs eligible R&D expenses, allowing it to benefit from both the small and micro enterprise tax reduction and the additional deduction for R&D expenses [10][11].

Core Viewpoint - The article discusses the adjustments to the personal income tax withholding and prepayment methods for students engaged in internships, as per the announcement by the State Taxation Administration [2]. Summary by Sections Personal Income Tax Withholding for Students - Students receiving labor remuneration during internships can calculate and withhold personal income tax using the cumulative withholding method as specified in the relevant regulations [2]. - The specific formula for calculating the current period's withholding tax is provided, which includes cumulative income, allowable deductions, withholding rates, and other factors [2]. Cumulative Deduction Calculation - Cumulative deductions are calculated based on a monthly allowance of 5000 yuan multiplied by the number of months the taxpayer has been interning at the unit [2]. - The withholding rates and quick deduction amounts are detailed in a table, which outlines different income brackets and corresponding tax rates [3]. Tax Rate Table - The tax rate table specifies the withholding rates for various income brackets, ranging from 3% for income not exceeding 36,000 yuan to 45% for income exceeding 960,000 yuan [3].

欢迎扫描下方二维码关注： 热点梳理 图片 问答来啦 申税小微总结了可视答疑中电子税务局相关问题，这期就能一起学习一下发票类、登录类和三方协议相关操作的12366热点问答吧~ 一、发票类 图片 1. 成品油发票的勾选和入库怎么操作？ 答 ： 第一步，登录电子税务局首页，找到中间区域的"热门服务"——这是系统根据办税频率设置的快捷入口，不用逐级翻菜单。直 接点击【发票业务】。 第二步，进入【发票业务】后，在【开票业务办理】子菜单里，依次点击【成品油业务】→【成品油用途勾选】。 第三步，进入勾选页面后，系统会自动展示所有未勾选的成品油发票。可以通过发票代码、号码、开票日期筛选，避免勾选错误。筛 选完成后，勾选需要的发票，先点击"提交勾选"，再在弹出的确认框中点击"勾选确认"。 图片 2. 数电发票的邮箱交付设置怎么操作？ 12366 第二步，添加项目并赋码。左侧选中刚创建的分类，点击右侧"添加"，进入项目信息填写页面：先填"项目名称"；再在右侧菜单栏选 择或搜索对应的商品和税收分类编码——这步至关重要，编码选错会导致发票无效，甚至影响纳税申报；最后填写单价、税率等默认信 息，点击"保存"即可。 二、登录类 图片 答 ...

Group 1 - The article provides a detailed guide on how to declare and pay the stamp duty tax through the new electronic tax bureau [5][6][12] - It outlines the steps for tax source collection and submission, including options for zero declaration and confirmation declaration [8][10] - The article emphasizes the importance of verifying tax source information before submission to ensure compliance with tax obligations [11][12] Group 2 - It discusses specific scenarios for taxpayers, such as those who do not need to pay stamp duty and those who have tax obligations [8][10] - The article mentions the automatic generation of tax information based on the collected data, streamlining the declaration process [10][11] - It highlights the need for taxpayers to be aware of their obligations regarding stamp duty in various situations, such as property transactions and contract agreements [12]

Core Viewpoint - The article discusses the procedures and requirements for taxpayers to declare and pay taxes on taxable business books, emphasizing the annual assessment and the need for timely submission of tax payments within fifteen days after the end of the fiscal year [22]. Group 1: Tax Declaration Process - Taxpayers must log into the electronic tax bureau and navigate to the tax declaration and payment section to declare property and behavior taxes [5][10]. - There are two methods for tax declaration: confirmation declaration and form filling declaration [8][12]. - For confirmation declaration, taxpayers need to enter details such as taxable amount and certificate information in the stamp tax source detail interface [9][11]. Group 2: Tax Payment and Submission - After entering all necessary information, taxpayers must save and submit their tax declarations through the electronic tax bureau [11][12]. - The taxable basis for the stamp tax on business books is the total amount of paid-in capital and capital reserves recorded in the books [22]. - Taxpayers are reminded to check their entries for accuracy before submission to avoid errors [12][21]. Group 3: Important Dates and Deadlines - Taxpayers are required to declare and pay various taxes, including value-added tax and corporate income tax, between the 1st and 20th of each month [20]. - The deadline for declaring stamp tax on business books for the year 2026 is set for the end of January [21].

欢迎扫描下方二维码关注： Till Che 税 源 采 集 将原本自用的房产转为出租的，点击【应税 明细】,操作选择变更,首次申报从租房产 税 时 需 先 提 交 完 成 【 房 屋 应 税 信 息 （ 从 价 ）】中"出租房产原值"、"出租房产面 积"字段修改，录入"变更时间"后点击 【提交】即可完成房屋应税信息（从价）的 修改。 修改完成后，点击【房屋应税信息（从 租）】可进行税源信息维护。 前期已采集过房屋应税信息（从租），仅修 改相应字段信息的，点击【应税明细】，点 击【房屋应税信息（从租 ），在需修改的 属期右侧点击【变更】, 输入需修改的相关 信息后，填写变更日期，点击【提交】即可 完成修改。 注意若从租信息已申报缴纳，目前电子税务 局不支持修改和删除操作。 供稿：丽水市局 遂昌县局 作者：李培 雷贻峰 来源 浙江税务 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。 国家税务总局山西省 ...

Group 1 - Taxpayers can issue invoices for taxable activities even if they exceed the scope of their business license, as long as the activities are not explicitly prohibited by the state [5] - Taxpayers providing construction services across regions must report taxable matters through the online tax system or to the local tax authority, presenting the necessary tax registration documents [6][7] - The cross-regional tax matter report must be submitted to the local tax authority at the time of the first tax-related activity in the operating location [7] Group 2 - Construction enterprises with project departments established across regions must prepay corporate income tax based on 0.2% of the actual operating income, either monthly or quarterly [8] - The guidelines for resource tax state that the taxable sales amount is determined by the total price charged to the buyer, excluding VAT [14] - For resource tax calculation, sales of exempt VAT taxable products or products used for continuous production of non-taxable products should not include VAT in the sales amount [14]

Group 1 - The article provides a tax calendar for various tax declarations and payments, including value-added tax, corporate income tax, and personal income tax, with specific deadlines outlined for each type of tax [8][10][12] - It emphasizes the importance of electronic tax services, allowing taxpayers to file and pay taxes online through the electronic tax bureau or its app, enhancing convenience and efficiency [15][16] - The article details the components of employee compensation that should be reported in the corporate income tax prepayment declaration, including salaries, welfare expenses, and social security contributions [12][13] Group 2 - It mentions the requirement for taxpayers to declare their taxable business books annually, with the tax basis being the total amount of paid-in capital and capital reserves recorded in the books [10] - The article highlights the option for taxpayers to seek assistance through remote services if online functionalities do not meet their needs, ensuring support is available [15][16] - It encourages taxpayers to join the tax service WeChat account for additional tax knowledge and to submit tax-related inquiries online [16]