欢迎扫描下方二维码关注： ▲戳蓝色字关注蓝色柳林财税室 2025年6月25日起，无居民海岛使用金实施新征收流程，电子税务局申报缴费功能进行了调整。依据自然资源部门推送的费源信息，缴费人 收到税务部门缴费通知后，可登录电子税务局进行申报缴费操作。 为了让您熟悉和掌握这些最新变化，小编梳理了 无居民海岛使用金的最新操作指引和注意事项。 一起来看看吧！ 2 跨区税源登录 如接到业务主管部门或税务部门通知, 征收税务机关与登记机关不一致，需要 进行跨区税源登记（如已完成跨区税源 登记的，可直接跳至"登录跨区税源身 份"。） 跨区税源登记 o」一般登录之后，在首页【我的待 办】-【其它】查看跨区税源登记 待办信息并点击【办理】。 【下一篇：】 【 】 o2 办理界面点击【提交】。如果提示 办理失败，可根据提示内容咨询主 管税务机关并解决问题后再次进行 提交。 提交 完成跨区税源登记后，可等待或联 03 系费源所在地主管税务机关核验费 源信息。 登录跨区税源身份 方式一：身份切换 在当前登录的首页右上角，点击下拉 箭头，依次点击【身份切换】-【跨区 域办税】-【税源登记选择】，选择对 应的登记信息，点击【切换】。 온 B ...

欢迎扫描下方二维码关注： 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。 供稿：丽水市局 青田县局 作者：余修远 张培苗 ...

Group 1 - The core viewpoint of the article emphasizes the criteria and benefits for enterprises to be recognized as high-tech enterprises, which include specific requirements for R&D investment and innovation capabilities [3] - Enterprises must ensure that the proportion of R&D personnel is no less than 10% of the total workforce [3] - The total R&D expenses over the last three accounting years must meet certain thresholds based on sales revenue, with specific percentages outlined for different revenue brackets [3] Group 2 - High-tech products or services must account for no less than 60% of the total revenue of the enterprise in the most recent year [3] - Enterprises must not have experienced significant safety, quality incidents, or serious environmental violations in the year prior to application for recognition [3] - Recognized high-tech enterprises benefit from a reduced corporate income tax rate of 15% and can carry forward unabsorbed losses for up to 10 years [3]

欢迎扫描下方二维码关注： 劳动合同到期未续签，但劳动者还在原单位继续工作，劳动关系怎么算？应该怎么办？ 《劳动合同法》第七条规定 用人单位 自用工之日起 即与劳动者建立劳动关系。 问 第十条规定 建立劳动关系，应当订立书面劳动合同。已建立劳动关系，未同时订立书面劳动合同的， 应当自用工之日起一个月内订立书面劳动合同 。 《劳动合同法实施条例》第五条规定 自用工之日起一个月内，经用人单位书面通知后， 劳动者不与用人单位订立书面劳动合同的，用人单位应当书面通知劳动者终止劳动关系，无 需向劳动者支付经济补偿，但是应当依法向劳动者支付其实际工作时间的劳动报酬。 第六条规定 用人单位自用工之日起 超过一个月不满一年未与劳动者订立书面劳动合同 的，应当依照劳动合同法第八十二条的规定 向劳动者每月支付两倍 的工资 ，并与劳动者 补订书面劳动合同 ；劳动者不与用人单位订立书面劳动合同的，用人单位应当书面通知劳动者终止劳动关系，并依照劳动合 同法第四十七条的规定支付经济补偿。 第七条规定 用人单位自用工之日起 满一年未与劳动者订立书面劳动合同 的， 自用工之日起满一个月的次日至满一年的前一日 应当依照劳动合同法第八十 二条的规 ...

Group 1: Real Estate Taxation - Small-scale taxpayers renting out real estate (excluding personal housing) should calculate the tax payable at a rate of 5% [3] - Real estate development enterprises classified as small-scale taxpayers selling self-developed real estate projects are taxed at a rate of 5% [4] - Small-scale taxpayers renting out self-developed real estate projects are taxed at a rate of 5% [5] Group 2: Labor Dispatch Services - Small-scale taxpayers providing labor dispatch services can choose to calculate tax based on the difference, deducting wages, benefits, and social insurance from the total amount received, and apply a simplified tax method at a rate of 5% [5][6] - Taxpayers providing security services are subject to the same tax policies as labor dispatch services [5] Group 3: Armed Security Services - Taxpayers providing armed security services are taxed similarly to security protection services [6] Group 4: Housing Rental Taxation - For small-scale taxpayers renting out housing, the tax rate is reduced from 5% to 1.5% for individual business owners and other individuals [8] - The calculation formula for taxable amount is: Taxable Amount = Total Sales Amount / (1 + 5%), Tax Payable = Taxable Amount x 1.5% [8] Group 5: Sale of Used Fixed Assets - Small-scale taxpayers selling used fixed assets are subject to a reduced tax rate of 2% [8][9] - The calculation formula for taxable amount is: Taxable Amount = Total Sales Amount / (1 + 3%), Tax Payable = Taxable Amount x 2% [9]

Group 1 - The article discusses the process of entering entrusted agreement information, including the unified social credit code of the agency and the service start and end time [4][10] - It outlines the steps for agencies to log into the electronic tax bureau app, select the appropriate functions, and confirm the entrusted agreement details [10][12] - After saving the information, the agency will receive a confirmation of the entrusted authority, indicating successful data collection [7][8]

这个功能有什么用？ 简单说，就是你的"24小时税务小助手"！ 欢迎扫描下方二维码关注： 申报完自动帮你： 各位纳税人朋友们注意啦！今天给大家安利一个"申报搭子"——电子税务局 【申报智能自检】 功能，一起来看看吧！ 所有税费种申报后都会触发自检吗？ ✅ 交叉检查各税种逻辑 ✅ 智能识别数据异常 ✅ 一键定位问题所在 再也不用担心"手滑填错"啦！ 1. 我要办税—税费申报及缴纳—申报智能自检 一 、 四 大 超 实 用 入 口 2. 申报完成页面—"您可能需要"—查看自检结果 3. 首页"我的提醒"—点击自检结果提醒 4. 首页搜索栏输入关键字搜索 二 、 自 检 结 果 一 目 了 然 1. 申报年月已完成自检，且 存在比对 不符问题。 查看问题详情or去更正申报or重新自检 2.申报年月已完成自检，且 不存在比对 不符问题。 没有错误！可以重新自检确认！ 3. 申报年月未完成自检， 且 已申报可自检的税费种。 开始自检 4.申报年月未完成自检， 未申报可自检的税费种。 "开始自检"按钮置灰，不可点击。 三 、 高 频 问 答 区 需要同时满足： （1）该税费种开通自检； （2 ）关联税费种已完成申报。 所有 ...

Core Viewpoint - The article emphasizes the importance of proper bookkeeping for tax compliance and the legal requirements for businesses in China to maintain accurate financial records. Group 1: Tax Withholding Obligations - Tax withholding agents must set up tax payment ledgers within 10 days from the date the withholding obligation arises, as per the Tax Collection and Administration Law Implementation Rules [3]. - Failure to set up and maintain these ledgers can result in penalties ranging from 2,000 to 5,000 yuan, depending on the severity of the violation [5]. Group 2: Financial Accounting System and Software - Taxpayers engaged in production and business activities are required to submit their financial and accounting systems or methods, as well as accounting software, to the tax authorities for record-keeping within 15 days of obtaining their tax registration certificate [11]. - Non-compliance with the reporting requirements for financial accounting systems can lead to fines ranging from 2,000 to 10,000 yuan [13]. Group 3: Importance of Bookkeeping - Proper bookkeeping is not only a legal requirement but also a foundation for the stable development of a business, as it records all financial transactions and supports tax management [26][28]. - The bookkeeping system should include general ledgers, detailed ledgers, and journals, and must be maintained in Chinese, with provisions for using local languages in autonomous regions [29]. Group 4: Common Misconceptions - New companies often mistakenly believe that they do not need to maintain books if they have no business activity; however, even zero-reporting requires proper record-keeping [32]. - There is a misconception that manual bookkeeping is more reliable than electronic bookkeeping; in fact, electronic records can enhance efficiency and management [34]. - Some businesses think they can maintain disorganized records just to pass inspections, but this can lead to penalties if discrepancies are found during tax audits [36].

Core Viewpoint - The article discusses the new policy allowing companies to enjoy additional deductions for R&D expenses when filing corporate income tax, aimed at supporting innovation and reducing tax burdens for businesses [1]. Applicable Targets - Resident enterprises with sound accounting practices that can accurately account for R&D expenses are eligible [3]. - Enterprises not included in the negative list, which excludes industries such as tobacco manufacturing, accommodation and catering, wholesale and retail, real estate, leasing and business services, and entertainment [3]. Enjoyment Methods - Method 1: Companies can choose to enjoy the additional deduction for R&D expenses when filing corporate income tax for the second quarter in July or for June if filing monthly, based on their actual business situation [4]. - Method 2: Companies that did not choose to enjoy the benefits in July can opt to do so during the October prepayment or annual settlement if they can accurately account for R&D expenses [4]. - Method 3: Companies can also choose to enjoy the additional deduction for R&D expenses when filing for the third quarter in October or for September if filing monthly [5]. - Method 4: Companies that did not opt for the benefits in October can still choose to enjoy them during the annual settlement if they can accurately account for R&D expenses [6]. Documentation Requirements - Companies must maintain proper accounting for R&D expenses and keep relevant documentation, including project plans, personnel lists, contracts, and expense allocation explanations [6]. - Specific documents required include project approval documents, contracts for commissioned or cooperative R&D, and detailed expense reports [6]. Reporting Process - The reporting process involves logging into the electronic tax bureau, selecting the appropriate tax declaration options, and filling in the relevant forms for corporate income tax [8][9][10]. - It is recommended that companies submit financial statements before declaring corporate income tax to facilitate automatic data filling in the tax system [12]. Policy References - The article cites several official announcements and regulations related to the additional deduction for R&D expenses, including notices from the State Taxation Administration and the Ministry of Finance [14].

欢迎扫描下方二维码关注： 为助力小规模纳税人健康成长、发展壮大，国家持续实施小规模纳税人相关优惠政策，我们以政策+申报 +合规提醒+案例解析的形式，全面梳理小规模纳税人增值税优惠要点，便利小规模纳税人及时了解并正确享 受政策！下面一起来看看吧！ 小规模纳税人。 *指年应征增值税销售额在5 0 0万元及以下的纳税人 1 免征增值税 ： 01 享受主体 02 优惠内容 月销售额小于等于10万元或季销售额小于等于3 0万元，免征增值税。 *以所有增值税应税销售行为（包括销售货物、劳务、服务、无形资产和不动产）合计销售额，判断是否达到免税标准；合计 月销售额超过1 0万元、但在扣除本期偶然发生的销售不动产的销售额后仍未超过1 0万元的，其销售货物、劳务、服务、无形资产取 得的销售额，免征增值税。 2 减征增值税 适 用 3% 征 收 率 的 应 税 销 售 收 入 ， 减 按 1% 征 收 率 征 收 ； 适 用 3% 预 征 率 的 预 缴 增 值 税 项 目 ， 减 按 1% 预 征 率 预 缴。 3 享受时间 20 23年1月1日至20 27年12月31日。 政策依据： 《 财 政 部 税 务 总 局 关 于 ...