▲戳蓝色字关注蓝色柳林财税室 欢迎扫描下方二维码关注： (代表 | 种植文 × | 2017年 × 发出 85 | 00 | 02 | 02 清单导 EX | RE 提交成功后，如果服务项目中包含"纳税申 报代办"或"其他税务事项代办"的，会给委 托方推送确认任务。委托方纳税人登录电 子税务局，通过【我的待办】-【其它】- 【代理办税申请】模块，点击"同意"后， 代理办税权限授权成功。 代理办税申请 2199-12-31 未办理 办理 lo 图 gh 2017 123 13 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 「合规篇」 将围绕纳税缴费信用管理、涉税专业服务、纳税申报等内容展开，今天我们来看： 涉税专业服务机构如何采集协议要素 信息？ 易错小贴士 中小微企业和个体工商户易错事项辅导 第八期 委托方同意 涉税专业 服务机构 ll 协议采集 热点问答Q&A 涉税专业服务机构如何采集协议要 素信息? 操作步骤 可登录电子税务局，【我要办税】-【涉税 专业服务】-【涉税专业 ...

Group 1: Social Security Fee Management - Companies can confirm and handle issues with social security fee submissions by checking the tax payment certificate, verifying bank deductions, or waiting for a period before retrying [1][2] - If the social security business page is blank in the new electronic tax bureau, it may be due to permission issues, system errors, or the need to use the social security fee deduction client [2][3] - During peak payment periods, server overload may cause issues in accessing flexible employment social insurance payment information, and users are advised to try again later or use alternative channels [3] Group 2: Personal Equity Transfer - The process for verifying personal equity transfer tax payment status involves submitting a tax verification application through the "One Network" service, which simplifies the registration process for shareholders [5] - The complete procedure for personal equity transfer includes online declaration of transfer income, stamp tax declaration, reporting equity changes to the tax authority, and verifying tax payment status [7] - If the equity transfer information cannot be retrieved in the "One Network" service, users should check the validity period of the investment party's information in the electronic tax bureau [7] Group 3: Invoice Management - The process for issuing various types of invoices, such as for vehicles or real estate, is consistent and can be completed through the new electronic tax bureau by following specific steps [9] - Bulk downloading of digital invoices in PDF, XML, or OFD formats is straightforward and can be done through the electronic tax bureau by selecting the desired invoices and confirming the download [11] - Taxpayers can apply for refunds on vehicle and vessel taxes if the vehicles are stolen, scrapped, or lost, by providing necessary documentation to the tax authority [12]

Core Viewpoint - The article emphasizes the importance of compliance in financial reporting and tax obligations for companies to avoid legal risks and maintain a good reputation in the market [3][5]. Group 1: Compliance and Reporting - Companies must report all bank accounts, including any changes or new accounts, within the stipulated time to ensure transparency and avoid audit risks [3]. - The company is committed to operating in compliance with regulations, which has led to an improved market reputation and an influx of orders [3]. Group 2: Invoice Management - A client requested an invoice for 300,000 instead of the actual order value of 200,000, highlighting the risks associated with issuing false invoices [3]. - The company refused to issue a false invoice, emphasizing the importance of tax safety and long-term cooperation with clients [3]. - There is a discussion about delaying invoice issuance to the next quarter to retain tax benefits, but the company insists on adhering to tax obligations as soon as payment is received [5]. Group 3: Tax Services and Risks - The company considered hiring a professional agency for accounting and tax services but rejected the idea of binding an external agent as the company's tax representative due to the associated risks of tax violations [5]. - The article warns against the common practice of using intermediaries for tax reporting, which can lead to serious compliance issues [5].

Group 1 - The article discusses the tax policies related to the construction and management of affordable housing, highlighting the importance of these policies in addressing urban housing issues and ensuring that all citizens have access to housing [18][19]. - It outlines the tax exemptions available for affordable housing projects, including exemptions from urban land use tax and stamp duty, which are applicable to both the construction and management of these housing projects [19][20]. - The article specifies that affordable housing projects are exempt from various administrative fees and government funds, such as the underground construction fee and urban infrastructure fees, to further support the development of affordable housing [20][21]. Group 2 - The article emphasizes that local governments are responsible for identifying and providing information about affordable housing projects to relevant financial and tax authorities [18]. - It mentions that taxpayers must comply with specific regulations to benefit from the tax incentives outlined in the article, ensuring proper declaration and processing of these benefits [20].

Core Viewpoint - The article discusses the tax rates applicable to various service sectors, including modern services and living services, highlighting the differences in VAT rates and exemptions for specific services [3][10]. Tax Rates for Living Services - The basic VAT rate for living services is 6% [3]. - Specific service categories and their VAT rates include: - Catering and accommodation: 6% [3] - Education and medical services: exempt from VAT [3] - Cultural and sports services: 6% [3] - Tourism services: 6%, with an option for differential taxation [3] - Entertainment services: 6% [3] - Daily resident services: 6%, with exemptions for marriage introduction and funeral services [3]. Tax Rates for Modern Services - The basic VAT rate for modern services is also 6% [3]. - The article provides a detailed breakdown of various service categories under modern services, although specific categories are not listed in the provided text [3]. Tax Policies for Affordable Housing - The article outlines tax policies related to the planning and construction of affordable housing, aimed at improving housing supply and addressing urban housing issues [10]. - Tax exemptions include: - Exemption from urban land use tax and stamp duty for affordable housing projects [11]. - Exemption from land value-added tax for certain transfers of old houses as affordable housing sources [11]. - Exemption from various administrative fees and government funds related to affordable housing projects [12]. Implementation Date - The tax policies regarding affordable housing will be effective from October 1, 2023 [13].

Group 1 - The article provides a step-by-step guide for businesses to log into the electronic tax bureau and apply for tax reductions [2][3][4] - After logging in, businesses must navigate to the tax reduction approval section and select relevant options based on their actual circumstances [4][5] - The system will automatically generate required supplementary documents based on the selected tax reduction items, which must be uploaded for submission [5][6] Group 2 - Once the application is submitted, the system confirms the successful submission of the tax reduction approval request [7][8] - Businesses can check the approval status and progress through the tax service progress and result information inquiry module [9]

Core Viewpoint - The article introduces the "Electric Tax Classroom" section on the "Shaanxi Taxation" WeChat public account, aimed at addressing taxpayers' common pain points and difficulties in tax filing, while promoting the latest features of the national electronic tax bureau to facilitate smoother tax operations and risk avoidance for businesses [1]. Summary by Sections Introduction - The new section focuses on simplifying tax filing processes for taxpayers and enhancing the efficiency of tax administration through digital means [1]. Process Overview - The tax filing process for "Consumption Tax and Additional Tax Fees" is designed to be completed instantly [4]. Functional Pathway - The pathway to access the tax filing function includes navigating through the electronic tax bureau's interface: "I want to file taxes" → "Tax declaration and payment" → "Consumption Tax and Additional Tax (Fees) Declaration" [4]. Operational Steps - After logging into the new electronic tax bureau, taxpayers can select the appropriate filing method based on their business type, either through a confirmation page or a form-filling page [4][5]. - In the confirmation mode, taxpayers confirm the system's calculated results and can modify any pre-filled data before submission [5]. - In the form-filling mode, taxpayers fill out the required forms, with the system dynamically displaying necessary forms based on taxpayer characteristics [5].

欢迎扫描下方二维码关注： 来源 青岛税务 欢迎扫描下方二维码关注： 斗争作元 因此，您可以将取得的解除劳动合同一次性经济补偿金 与当地上年职工平均工资3倍数额进行比较，从而判断 自己是否需要缴纳个人所得税。 lo 年工作 人所得親 6 当地上年 K X 次性经济补偿 平均工资 独适用综合所得 税率是, 品質纳税 当地上年职 × 5 次性经济补偿 平均工资 三、如何申报解除劳动合同一次性补偿金? 以下一步步教您申报，很简单。 第一步 登录自然人电子税务局(扣缴端)，来到综合所得申报，找到"解除 劳动合同一次性补偿金"模块，进入填报界面。 ii][1][1][ mm #世界梦 1236 第二步 点"添加"，在姓名栏选择需要申报的人员，填写一次性补偿收入金 额，系统会自动生成免税收入，填写完毕后点击"保存"。(本地年 平均工资可查看下方"温馨提示"；如果需批量处理多名员工，还能 通过模板导入功能一键完成) ' || Electric 0 ■ . 第三步 保存成功后，去综合所得申报页面，点击完成"税款计算"。 ................. ........ l i i i il ill 1236 e in 2 ...

Core Viewpoint - The article discusses the implementation of electronic delivery of social insurance fee documents in Sichuan Province, effective from January 1, 2026, aimed at enhancing payment service convenience and protecting the rights of payers [2]. Group 1: Electronic Delivery Implementation - Starting January 1, 2026, Sichuan Province will implement electronic delivery of social insurance fee documents to improve service convenience [2]. - The announcement is made by the State Taxation Administration of Sichuan Province, indicating a shift towards digital processes in tax and social insurance management [2]. Group 2: Signing the Electronic Delivery Agreement - Users must log into the electronic tax bureau and navigate to the "Social Insurance Business" section to sign the "Social Insurance Fee Document Electronic Delivery Confirmation" [7]. - Upon entering the signing function, if the employer has not signed the agreement, a "Agree to Sign" button will be displayed, with a default option to agree to the terms [9]. - After successful signing, the system will confirm the signing and refresh the page to show the signed status [10]. Group 3: Accessing Electronic Documents - To view electronic social insurance fee documents, users must log into the electronic tax bureau and navigate to the "Social Insurance Business" section, selecting "Social Insurance Fee Document Delivery Query" [10]. - If the agreement is not signed, the system prompts the user to sign the agreement before proceeding [11]. - For those who have signed the agreement, the query function allows searching by document type, delivery date, and whether the document has been reviewed [12]. Group 4: Document Query and Management - The query results will display the document type, delivery date, and review status, with options to preview the document content online [13]. - Users can print and download the electronic versions of the social insurance fee documents, including "Order to Correct Within a Time Limit" and "Notice of Social Insurance Fee Payment Deadline" [14].

欢迎扫描下方二维码关注： 以上内容仅供参考学习使用 制作： 天津市税务局 纳税服务和宣传中心 编发：天津税务 来源天津税务 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。 2020年第34号) 规定: 本地区原矿 适用税率 本地区选矿产 品适用税率 不能按照上述方法计算扣减的,按 照主管税务机关确定的其他合理方法进 行扣减。 根据《财政部 税务总局关 于明确资源税有关政策执行口 径的公告》(财政部 税务总局 准予扣减的外 C G 五、纳税人外购应税产品与自采应 税产品混合销售或者混合加工为应税产 品销售的,在计算应税产品销售额或者 销售数量时，准予扣减外购应税产品的 购进金额或者购进数量;当期不足扣减 的,可结转下期扣减。纳税人应当准确 核算外购应税产品的购进金额或者购进 数量,未准确核算的,一并计算缴纳资 源税。 纳税人核算并扣减当期外购应税产 品购进金额、购进数量,应当依据外购 应税产品的增值 ...