Core Viewpoint - The article discusses the implementation and benefits of digital electronic invoices in accordance with the announcement from the State Taxation Administration, emphasizing the ease of access and management for both individuals and businesses [5]. Group 1: Digital Invoice Access - Individuals and businesses can log into their tax digital accounts or personal income tax apps to query, download, print, and export issued or received digital invoices for free [5]. - The digital accounts allow users to mark whether the digital invoices have been accounted for [5]. - Users can verify invoice information for free through the electronic invoice service platform or the national VAT invoice verification platform [5]. Group 2: Tax Reduction Policies - Companies that have already benefited from other preferential policies can still enjoy the "Six Taxes and Two Fees" reduction [10][13]. - The order of enjoying these reductions is sequential, meaning the "Six Taxes and Two Fees" reduction is applied after other tax benefits [15]. - The calculation base for the "Six Taxes and Two Fees" reduction is determined by the taxable amount after deducting any existing tax reductions [16].

欢迎扫描下方二维码关注： —— 第四十四期 —— 一、残保金未申报 ， 信用会扣几分？ 2024年度残疾人就业保障金申报已于 2025年9月30日结束申报 ，您企业若未在 2025年9月30号前 完成申报，属于未按规定期限 办理税费申报，按月计算 扣5分 。 若未在 2025年9月30号前完成缴费 ，属于未按规定期限缴纳已申报或批准延期申报的应纳税费款，按月计算 扣5分 。 二、如何修复呢 ？ 失信行为发生后， 3日内 纠正的，按 100%修复原扣分分值 ； 3日后 纠正的，根据修复时长按 80%、60%、40%比例挽回原 扣分损失 。具体修复情形如下： 每周高频热点问题汇编 残疾人就业保障金（以下简称"残保金"）申报期结束后，不少小伙伴因疏忽错过申报，纷纷担心逾期会影响纳税信用。 尤其根据《国家税务总局关于发布 <纳税缴费信用管理办法> 的公告》（国家税务总局公告2025年第 12号），残疾人就业 保障金已明确纳入信用评价范围，逾期确实可能导致信用失分。但大家无需过度焦虑 —— 残保金逾期后，只要及时采取正 确补救措施，就能最大程度挽回信用损失 。下面就为大家详细讲讲。 温馨提示： 残疾人就业保障金逾期信用 ...

Core Viewpoint - The article discusses the classification management of export enterprises, which is crucial for optimizing export tax refund processes and enhancing taxpayer compliance with tax laws. It outlines the different management categories and the corresponding services provided to each category of export enterprises [1]. Summary by Sections What is Export Enterprise Classification Management? - Export enterprise classification management is a significant system established by the State Administration of Taxation to optimize export tax refund management, improve taxpayer compliance, and support foreign trade development. Enterprises are classified into four categories based on their asset status, tax credit level, and internal risk control, allowing for differentiated services [1]. Different Categories and Corresponding Services - The services provided to export enterprises vary by category, as follows: - **Category 1 Enterprises**: - Export tax refund processing time: up to 5 working days - Priority handling and green channel services available - No paper declaration required [1] - **Category 2 Enterprises**: - Export tax refund processing time: up to 10 working days - No priority handling or green channel services [1] - **Category 3 Enterprises**: - Export tax refund processing time: up to 15 working days - No priority handling or green channel services [1] - **Category 4 Enterprises**: - Export tax refund processing time: up to 20 working days - Must provide paper documentation as per regulations [1] Conditions for Category 1 Enterprises - For Category 1 enterprises, the following conditions must be met for a 5-day processing time: - Electronic data must match customs export clearance information and VAT invoice information - Accurate calculation of export tax refund amount - No involvement of pre-warning risk information from tax authorities - Goods must be purchased from suppliers with A or B level tax credit [3] Conditions for Category 2 Enterprises - For Category 2 enterprises, the following conditions must be met for a 10-day processing time: - Compliance with export tax refund regulations - Electronic data must match customs export clearance information and VAT invoice information - No audit doubts or all doubts must be resolved [4] Conditions for Category 3 Enterprises - For Category 3 enterprises, the following conditions must be met for a 15-day processing time: - Compliance with export tax refund regulations - Electronic data must match customs export clearance information and VAT invoice information - No audit doubts or all doubts must be resolved [5] Conditions for Category 4 Enterprises - For Category 4 enterprises, the following conditions must be met for a 20-day processing time: - Paper documentation must match electronic data logically - Electronic data must match customs export clearance information and VAT invoice information - Tax authorities will conduct investigations on invoices from suppliers [6] Important Notes - Export tax refund applications may not be subject to the specified processing time limits if: - They do not meet the application conditions - They involve risk information from customs or foreign exchange management departments [7]

Group 1 - The core viewpoint of the article is that individuals renting out their own housing are subject to a property tax at a rate of 4%, with a temporary reduction in tax rates for small-scale taxpayers and micro-enterprises from January 1, 2023, to December 31, 2027 [3][4][10] - Individuals who sublet properties do not need to pay property tax, as the tax is the responsibility of the property owner [6][7] - For enterprises purchasing properties for self-use, property tax is calculated based on the property’s original value after a deduction of 10% to 30%, with a standard tax rate of 1.2% applied to the remaining value [8][9] Group 2 - Enterprises renting out properties to individuals or specialized housing rental companies are taxed at a reduced rate of 4% [10][11] - Specialized housing rental enterprises are defined as those managing 1,000 or more rental units or having a total building area of 30,000 square meters or more [12][13] - The list of housing rental enterprises and specialized rental enterprises is updated monthly and made available to the tax authorities [14]

Group 1: Core Views - The article discusses tax incentives for agricultural and livestock insurance businesses to promote inclusive finance development [1][4]. - Insurance companies providing agricultural and livestock insurance can reduce their taxable income by counting only 90% of the premium income until December 31, 2027 [1][3]. Group 2: Tax Incentives - Agricultural and livestock insurance businesses are exempt from value-added tax (VAT) [4][5]. - The exemption applies to taxpayers providing agricultural insurance and related technical training services [5][6]. Group 3: Eligibility Criteria - Premium income is defined as the original insurance premium income plus reinsurance premium income, minus the ceded premium [2]. - Agricultural insurance refers to insurance for crops and livestock, while related technical training involves educating farmers about agricultural insurance [6]. Group 4: Policy Basis - The tax incentives are based on several official documents, including notices from the Ministry of Finance and the State Administration of Taxation [3][7].

Group 1 - The article discusses tax incentives for agricultural and livestock insurance contracts, specifically the exemption from stamp duty for these contracts [1] - The beneficiaries of this policy are the taxpayers who enter into agricultural and livestock insurance contracts [1] - The policy is based on two key documents: the National Taxation Bureau's notification regarding stamp duty on insurance companies and a 2022 announcement from the Ministry of Finance and the State Administration of Taxation [1]

欢迎扫描下方二维码关注： 技术人员： 具有工程技术、自然科学和生命科学中一个或一个以上领域的 技术知识和经验 ，在研究人员指导下参与研发工作的人员。 网友留言 十月大征期，能准确归集核算研发费用的，企业可结合自身生产经营实际情况，自主选择就当年前三季度研发费用享受加计扣除政策。 近日，有网友留言咨询 研发人员人工费用归集 问题，我们结合国家税务总局公布的一则税案，为大家答疑解惑，希望能够帮助您合规享受税 费优惠。 点击查看 《全员"兼职"的研发团队——揭秘陕西永明煤矿有限公司骗享研发费用加计扣除税费优惠偷税案件》 易错点一：违规扩大研发人员范围 税案节选： 检查人员对研发人员构成展开专项筛查，结果发现：该公司申报的研发人员名单中不仅包含生产岗位的兼职人员，还将会计、人事等后 勤人员纳入其中。以某年度为例，该公司申报的70名研发人员中，就有13名为会计、人事等 不直接从事研发活动的后勤人员 。公司辩称，这些后勤人员 均参与了研发项目的"辅助工作"。 问 人员人工费用包含哪些？ 答： 直接从事研发活动人员的工资薪金、五险一金；外聘研发人员的劳务费用。 哪些属于"直接从事研发活动人员"? 研究人员： 主要从事研究开 ...

Core Viewpoint - The article discusses the risks associated with tax evasion strategies, particularly the misuse of personal vehicles for business expenses, which can lead to legal consequences and financial losses for small business owners [8]. Group 1: Tax Evasion Strategies - A small business owner attempts to reduce tax liabilities by declaring personal vehicle expenses as business-related, claiming that the vehicle is a "public car" for the restaurant [3][5]. - The owner believes that by signing a contract with himself, he can justify the expenses related to the vehicle, including fuel, maintenance, and insurance [4][5]. Group 2: Legal Implications - The article warns that such practices are illegal and can result in significant penalties, as the owner ultimately faces consequences for these actions [8]. - It emphasizes that legitimate vehicle expenses can only be deducted if proper rental contracts and valid invoices are obtained, highlighting the importance of compliance with tax regulations [9]. Group 3: Taxpayer Classification - The article explains the classification of small-scale taxpayers, defined as those with annual taxable sales below 5 million yuan, and outlines the applicable tax rates [16][17]. - It details the tax calculation methods for general taxpayers and small-scale taxpayers, including the implications of choosing different tax rates [19][26].

欢迎扫描下方二维码关注： 来源： 北京税务 供稿： 北京 密云 税务 国家税务总局北京市税务局征管和科技发展处 新电子税务局怎么解除 非正常户 ？ 热点问题 有纳税人咨询在新电子税局上办理业务，登录后提示"当前纳税人状态为非正常状态"。要知道系统认定非正常 户，可是会停止发票领用，依法追征税款及滞纳金的。下面就让我们一起来看看在新电子税务局如何操作解除非正常 户状态吧~ 什么是非正常户？ 根据《国家税务总局关于税收征管若干事项的公告》（国家税务总局公告2019年第48号）规定： （一）已办理税务登记的纳税人未 按照规定的期限进行纳税申报 ，税务机关依法责令其限期改正。纳税人逾期不 改正的，税务机关可以按照《中华人民共和国税收征收管理法》第七十二条规定处理。纳税人负有纳税申报义务，但 连续三个月所有税种均未进行纳税申报 的，税收征管系统 自动将其认定为非正常户 ，并 停止其发票领用簿和发票 的使用 。 （二）对欠税的非正常户，税务机关依照税收征管法及其实施细则的规定 追征税款及滞纳金 。 怎么解除非正常户？ 企业若存在未按规定报税、缴纳税款税务登记信息比对不一致等情况就会被税务机关认定为非正常户的纳税人。 需恢 ...

Core Points - The article discusses the new social insurance contribution base limits for Chongqing in 2025, with an upper limit of 22,017 yuan and a lower limit of 4,404 yuan, effective from October 1, 2025 [1][11]. Group 1: Situations Requiring Adjustment - Contributions for employees whose declared wages are below 4,404 yuan or above 21,793 yuan (2024 limit) during January to September 2025 will require adjustments [2]. - Example 1: An employee with a declared wage of 22,000 yuan will have their contributions adjusted to the 2024 upper limit of 21,793 yuan for the first nine months, and then will use 22,000 yuan from October onwards [4]. - Example 2: An employee with a declared wage of 4,370 yuan will have their contributions adjusted to the 2025 lower limit of 4,404 yuan from October, with adjustments needed for the first nine months [5]. - Example 3: An employee with a declared wage of 6,000 yuan falls between the 2025 lower limit and the 2024 upper limit, thus no adjustments are necessary [6]. Group 2: Adjustment Process - The system will generate adjustment data starting from October 1, and it is recommended to begin the contribution declaration process after October 15 [6]. - The first step involves logging into the electronic tax bureau and navigating to the social insurance contribution declaration section [6]. - The system will automatically display the data to be declared, including the contribution amounts for October and the adjustment amounts for January to September [6][14]. - A maximum of 49 entries can be declared at once; if there are more, they must be submitted in batches [7]. - After successful declaration, the system will prompt for payment, which can be completed by selecting a payment method [8].