欢迎扫描下方二维码关注： 具体操作如下: 汇算清缴申报 纳税人办理汇算清缴申报，需向经营 管理所在地主管税务机关报送《个人所 得税经营所得纳税申报表(B表)》。 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 3.个人对企业、事业单位承包经 营、承租经营以及转包、转租取 得的所得; 4.个人从事其他生产,经营活动 取得的所得。 。向哪里的税务机关申报? 只取得一处 从两处以上取 经营所得 得经营所得 JA 选择向其中一处 经营管理所在地 向经营管理所在地 主管税务机关办 主管税务机关办理 理年度汇总申报 JA IZL 填《个人所得税经 填《个人所得税经 营所得纳税申报表 营所得纳税申报表 ( B表 ) 》 (C表 ) 》 三。汇算清缴办理渠道有哪些? 户 自然人电子税务局WEB端； 円 自然人电子税务局扣缴端； 宁 经营管理所在地主管税务机关办税服务 厅。 四. 税率是多少? 个人所得税税率表二 (经营所得活用 年应纳税所得额 2 (5) 投资(%) （ 注:本表所称全年应纳税所得额是指依照本法第六条的规定，以每一纳税年度的收入 总额减除成本、费用以及损失后的余额。 ) 登录自然人电子税务局（ ...

欢迎扫描下方二维码关注： 根据《中华人民共和国印花税法》中印花税 税目税率表规定:借款合同指银行业金融机构、经 国务院银行业监督管理机构批准设立的其他金 融机构与借款人(不包括同业拆借)的借款合同。 根据《财政部 税务总局关于支持小微企业 融资有关税收政策的公告》(财政部 税务总局公 告2023年第13号)规定: 三、本公告所称小型企业、微型企业,是指 符合《中小企业划型标准规定》(工信部联企业〔 2011] 300号) 的小型企业和微型企业。其中,资 产总额和从业人员指标均以贷款发放时的实际 状态确定; 营业收入指标以贷款发放前12个自然 月的累计数确定,不满12个自然月的,按照以下 公式计算: 营业收入(年)=企业实际存续期间营业收 来源 山西税务税宣速递 欢迎扫描下方二维码关注： 二、对金融机构与小型企业、微型企业签订 的借款合同免征印花税。 | 4 | 5 | 6 | 7 | 8 =+ | 0 | 10 | | --- | --- | --- | --- | --- | --- | --- | | 十六 | 小寒 | 十八 | 十九 | | 甘一 | #二 | | 11 | 12 | 13 | 14 ...

Group 1 - The social security card is a fundamental carrier for national livelihood services, and applying for it is not complicated [2] - Applicants can apply for the physical social security card through various channels, including human resources service centers, banks, or online platforms [2][9] - The electronic social security card can be applied for by holders who have already received the physical card and have not canceled it [4][6] Group 2 - Since 2021, individuals applying for the third-generation social security card can simultaneously apply for the electronic version [5] - It is not possible to only obtain the electronic social security card without having the physical card [6] - Parents can apply for a social security card for newborns when handling initial medical insurance registration [7] Group 3 - Most regions have implemented a "one-stop" service for newborns, allowing social security card applications to be made alongside birth registration and household registration [8] - There is no fee for the first-time application of the social security card [10] - Replacement or reissuance of the card may incur a fee based on local standards, but some regions waive this fee [11] Group 4 - When changing the insured location due to interprovincial movement, holders need to apply for a new social security card [12] - Social security cards have an expiration date, and holders can apply for a new card 60 days before the expiration [14] - After the expiration of the social security card, its social security functions remain usable, but financial functions may vary by bank [15] Group 5 - Holders can replace their social security cards in any region across the country [16] - Online replacement services are available for individuals living in different provinces, allowing for application submission and card delivery [18] - If a physical card is replaced, the electronic card does not need to be re-applied for, as it will resume normal use once the new card is received [19]

欢迎扫描下方二维码关注： 一、受雇人员与用人单位签订一年以上（含一年）劳动合同（协议），存在长期或连续的雇用与被雇用关系； 问： 我们公司返聘了退休人员，听说他们的收入都属于" 工资、薪金所得 "，是这样吗？ 先说答案： 不一定，要区分不同情况。 不少公司都会返聘退休老员工，他们经验丰富、技术老练，也有意愿在公司继续发挥余热，那么公司支付给退休返聘人员的费用，到底是 属于" 工资、薪金所得 "还是" 劳务报酬所得 "呢？ 只有 同时满足以下 "退休人员再任职" 四个条件 ，才能按"工资、薪金所得"项目计算缴纳个人所得税： 三、受雇人员与单位其他正式职工享受同等福利、培训及其他待遇； 四、受雇人员的职务晋升、职称评定等工作由用人单位负责组织。 举个例子： A公司返聘了退休老员工李师傅，并与李师傅签订了三年的劳动合同；同时由于工作需要，A公司需要请另一位退休人员陈师傅回到公司3 个月完成一项临时的工作任务，那么两位退休人员都属于 "退休人员再任职" 吗？ 两种情况并不同哦！李师傅与A公司签订了劳动合同，存在长期的雇佣与被雇佣关系，合同内容符合文件规定的"退休人员再任职"四个条 件，所以A公司支付给退休返聘李师傅的 ...

Group 1 - The article outlines the rules for issuing VAT special invoices when selling motor vehicles, emphasizing the correct selection of tax classification codes for motor vehicles [1] - It specifies that the "model" section of the VAT special invoice must include the vehicle identification number/chassis number, and the "unit" section should indicate "units" with the corresponding pre-VAT price [2] - In cases of sales returns, invoice errors, or sales discounts, a red VAT special invoice must be issued, following specific guidelines for filling out the "model" section [2] Group 2 - When issuing unified invoices for motor vehicle sales, the "one vehicle one invoice" principle must be adhered to, meaning one invoice can only cover one vehicle [3] - The "taxpayer identification number/unified social credit code/ID number" section must be filled according to the consumer's situation, especially if they need to deduct VAT [3] - If a unified invoice is lost, the consumer must request a reissue from the seller, who will first issue a red invoice before reissuing a new unified invoice [4][7] Group 3 - The article defines motor vehicle invoices as those issued by sellers through the VAT invoice management system, including both VAT special invoices and unified invoices [6] - It states that if the printed content of a unified invoice is clear and complete, there is no need to reissue it even if it appears misaligned [5][8] - The article also mentions that once a vehicle has undergone tax declaration, its electronic information cannot be altered, while vehicles that have not been declared can have their information modified according to relevant regulations [8] Group 4 - The policy basis for these regulations is provided by the announcement from the National Taxation Administration, the Ministry of Industry and Information Technology, and the Ministry of Public Security regarding the use of motor vehicle invoices [9]

Group 1 - The article discusses the benefits of offshore trade for companies registered in specific free trade zones in China, highlighting the exemption from certain taxes for these businesses [4][7]. - The implementation period for the offshore trade contract policy is set from April 1, 2025, to December 31, 2027, providing a time frame for companies to take advantage of these benefits [4]. - Qingdao Free Trade Zone is noted as the only approved area north of the Yangtze River, presenting a unique competitive advantage and development opportunity for local businesses [5]. Group 2 - The article mentions the continuation of the offshore trade stamp tax preferential policy as part of the government's efforts to enhance economic growth and trade facilitation [7]. - The article emphasizes the importance of digital invoicing and tax management for businesses, indicating a shift towards more efficient tax processes [13][14].

欢迎扫描下方二维码关注： 的对大气造成污染的思悬浮颗粒物、可收入颗粒物相 细颗粒物等粉尘的总称。 一 征税对象及纳税人 征税对象 施工扬尘按照大气污染物中的"一般性粉尘"科 目征收环境保护税。 纳税人 纳税人为施工单位。同一施工单位同时实施多个 工程项目的，应按工程项目分别核算施工扬尘排放 量，分别进行税源采集及申报。 今施工扬尘环境保护税智能预填操作流程 01 登录全国统一规范电子税务局，依次点击【我要 办税】→【税费申报及缴纳】→【财产和行为税税源 采集及合并申报】。 02 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】。 03 选择税种后,点击【税源采集】,进入环境保护 税税源采集页面。 提醒: 如果纳税人未采集税源基础信息，首次申 报时需要新增采集；已完成采集的纳税人，经 核实确认无误，可跳过此步，直接进入"采集 申报计算及减免信息"环节。 04 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,点击【新增税源】进入税源采集。 0 7-10 05-18 05-13 05 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 ...

欢迎扫描下方二维码关注： ▲戳蓝色字关注蓝色柳林财税室 为助力中小微企业和个体工商户稳健发展、便捷办税，我们上线 「易错小贴士」 系列。本系列聚焦税费实务中的高频误区与操作难点，为 您提供政策解读与操作指引，精准辅导，伴您同行。 本期起 「开业篇」 将围绕智能开业、一般开业、信息报告等内容展开，今天我们来看： 存款账户账号信息如何维护？ 易错小贴士 中小微企业和个体工商户易错事项辅导 700 第二期 ant 6 存款账户 账号信息 ll 如何维护 热点问答Q&A 我要维护存款账户账号信息，需 要如何操作? 操作步骤 登录电子税务局后，进入【我要办税】- 【综合信息报告】-【制度信息报告】- 【存款账户账号报告】，根据需求点击 【新增账户】、【变更】、【注销】办理 对应业务。 0 0 + + 来源宁波税务 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。 往期 · 推荐 易错小贴士｜新办纳税人如何办理 ...

Policy Basis - The article references the "Notice on the Issuance of the 'Corporate Income Tax Treatment Measures for Real Estate Development and Operation Businesses'" by the State Administration of Taxation, which outlines the tax treatment for real estate development companies [3][4]. Risk Points - **Cost Allocation Errors**: There is a risk of incorrect cost allocation and accounting for real estate projects developed in phases, which may lead to improper tax deductions for land costs [3][4]. - **Income Recognition Issues**: When collaborating with other entities on real estate projects without establishing an independent legal entity, there is a risk of failing to properly declare and pay corporate income tax on the distribution of development products [4]. - **Deemed Sales Risks**: Using development products to offset material costs, engineering fees, or other expenses may be considered deemed sales, leading to potential tax declaration issues [5]. - **Land Value Increment Tax Compliance**: There is a risk of failing to declare and pay land value increment tax when development products are used for employee benefits, rewards, or other non-monetary asset exchanges [5]. - **Land Value Increment Tax Settlement**: Real estate projects that meet the criteria for land value increment tax settlement may face risks if not settled within the required timeframe [5].

Group 1 - The article discusses the eligibility for social insurance subsidies for flexible employment, specifically for individuals facing employment difficulties and recent college graduates who have not found employment within two years of graduation. The subsidy amount is generally up to two-thirds of their actual contributions [1][2]. - For individuals facing employment difficulties, the subsidy period can be extended until retirement if they are within five years of the legal retirement age; otherwise, it lasts a maximum of three years [1]. - For recent college graduates, the subsidy period is limited to a maximum of two years [2]. Group 2 - Applicants must visit their local street or town office to apply for the subsidy, bringing necessary documents such as proof of flexible employment and income, along with their social security card or ID [3]. - Online applications are available in some regions through the "Electronic Social Security Card" app or local human resources service platforms [7]. - It is recommended to check with local human resources departments for specific requirements and procedures, as these may vary by region [9].