Group 1 - The article provides a step-by-step guide for businesses to navigate the new electronic tax bureau system, emphasizing the importance of proper login procedures and tax declaration processes [2][3][4]. - It details the process of adding new tax types, specifically focusing on environmental protection tax, and the necessary steps for tax source collection [3][4][5]. - The article outlines the requirements for filling out pollution discharge information, including the need for permits and monitoring details, as well as the use of intelligent pre-filling for pollution coefficients [4][5]. Group 2 - The article explains the calculation and declaration of pollutants, highlighting the specific modules within the electronic tax system that businesses must utilize for accurate reporting [5][11]. - It mentions the transition of invoice issuance responsibilities from individuals to businesses, detailing the process for companies to initiate invoice applications through the electronic tax system [11]. - The article also touches on the credit scoring system for tax service institutions, outlining the penalties for non-compliance with tax laws and regulations [12][13].

网民"独行人生"： 职工在不同省份重复参保了，怎么办？如何查询参保年限信息？ 欢迎扫描下方二维码关注： 人力资源社会保障部 养老保险司、社会保险事业管理中心： 若参保人员 在同一时期分别以个人身份和以职工身份，重复缴纳了职工养老保险费 ，应当保留职工身份的基本养老保险关系和个人账户，清理 同期其他的养老保险关系。 若 在同一时期中 ，参保人员 在多个地区均以职工身份参保重复缴费 ，或者 在多个地区均以个人身份参保重复缴费的 ，参保人可选择保留一地 基本养老保险关系和个人账户，清理其他同期关系。 您可通过国家社会保险公共服务平台、掌上12333APP、电子社保卡等方式，登录查询个人参保年限等信息。 网民"嘿 宝贝"： 未与公司签订劳动合同也没有缴纳工伤保险费，员工如何申请工伤认定？ 人力资源社会保障部 工伤保险司： 工伤职工或者其近亲属、工会组织 在事故伤害发生之日或者被诊断、鉴定为职业病之日起 1年内 ，可以向用人单位所在地统筹地区社会保险行政 部门 提出工伤认定申请 ，提交工伤认定申请表、与用人单位存在劳动关系（包括事实劳动关系）的证明材料以及医疗机构出具的受伤后诊断证 明等。 网民"以"： 因工致残被鉴定 ...

Core Viewpoint - The article discusses the tax obligations of construction companies regarding the prepayment of value-added tax (VAT) based on their monthly sales revenue, emphasizing the importance of accurately reporting sales figures and understanding the implications of multiple projects within the same tax jurisdiction [2][5]. Group 1: Tax Prepayment Guidelines - Taxpayers must fill out the "VAT and Additional Tax Prepayment Form" and are responsible for the accuracy of the reported information, confirming it with a signature in the declaration section [2]. - The monthly sales revenue for VAT prepayment is calculated after deducting subcontractor costs, which is crucial for determining eligibility for the small-scale taxpayer exemption of 100,000 yuan [3]. - If multiple construction projects exist within the same tax jurisdiction, the total sales revenue across all projects is considered for VAT prepayment, and if it exceeds 100,000 yuan, prepayment is required [5]. Group 2: Refund Policies - Small-scale taxpayers whose monthly sales revenue does not exceed 100,000 yuan are not required to prepay VAT, and any prepayments made can be refunded upon application to the tax authority [5].

Group 1 - The core point of the article emphasizes the deadline for the annual declaration of business ledger stamp duty, which is January 20, 2026, for the 2025 fiscal year [1] - The article provides a detailed electronic tax bureau declaration process for stamp duty, encouraging timely submission [1][24] Group 2 - The first step involves accessing the electronic tax bureau and navigating to the tax declaration section [2][3] - The second step includes tax source information collection, where users can either enter data individually or import it in bulk [7][11] - The third step focuses on submitting the declaration, with options for confirmation-based or form-based submissions [15][16] - The final step is the payment of taxes after successful declaration submission [20][21]

欢迎扫描下方二维码关注： 起了解税收相关知识 哪些情形不缴纳资温税? 来源 杭州税务 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。 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 公告2025年第12号) 规定: 关于不缴纳资源税的情形 (一) 各级行政机关、监察机关、 审判机关、检察机关,以及法律法规授 权的具有管理公共事务职能的事业单 位和组织依照国家有关法律法规罚没 收缴的资源税应税产品(以下简称应税 产品),不缴纳资源税。 (二) 工程建设项目在批准占地 范围内开采并直接用于本工程回填的 砂石、粘土等矿产品,不属于开发座 税资源,不缴纳资源税。 UMETO 您好! 这里是青岛12366纳税 缴费服务热线,请问有什么可 以帮您? 纳税缴费信用复评的办理时限 是多久? 《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 ...

Group 1 - The article defines taxpayers in China as individuals or entities that occupy agricultural land for non-agricultural construction, regardless of whether the land use was approved or not [2] - Tax is required when agricultural land is used for non-agricultural purposes, including damage caused by excavation, subsidence, or pollution [3] - Certain situations are exempt from taxation, such as using agricultural land for water conservancy facilities or agricultural production facilities [3][4] Group 2 - The tax amount is calculated using the formula: Tax Payable = Taxable Land Area × Local Applicable Tax Rate [6] - Special reminders include a 150% increase in tax for occupying basic farmland and a potential reduction of up to 50% for other types of agricultural land [6] - Regions with per capita farmland below 0.5 mu may increase the applicable tax rate by up to 50% based on local economic conditions [6] Group 3 - The government has established various tax exemption policies to support public welfare and key construction projects, including full exemptions for military facilities and educational institutions [7] - Tax reductions are available for infrastructure projects like railways and highways, with a preferential tax rate of 2 yuan per square meter [7] - Tax refunds can be applied for if land is restored to agricultural use within specified timeframes after damage [7] Group 4 - Tax payment is due within 30 days of receiving land use notification or recognition of actual occupation [7] - Taxes must be paid at the local tax authority where the agricultural land is located [7] - If land use changes and no longer qualifies for exemptions, taxpayers must pay the owed taxes within 30 days [7]

Group 1 - The article provides guidance for taxpayers on how to query their recognized tax types through the electronic tax bureau [2][3] - Taxpayers can supplement unrecognized tax types by following specific procedures outlined in the article [5][6] - Detailed information about recognized tax types, including tax categories, payment deadlines, and tax rates, can be accessed through the "Taxpayer Information Query" section [4][3] Group 2 - The electronic tax bureau offers various services, including tax declaration, payment, and information reporting, which can be accessed online [6][18] - Taxpayers are encouraged to utilize the electronic tax bureau or its app for tax-related services, with options for remote assistance available if needed [22][23] - The article emphasizes the importance of timely tax declaration and payment, providing specific deadlines for various taxes [15][16]

Group 1 - The article outlines a tax reduction policy for disabled, elderly, and martyrs' families in Shanghai, allowing a personal income tax reduction of up to 10,500 yuan per year for eligible individuals [2][3] - Individuals classified as disabled, elderly, or martyrs' families must possess valid certificates issued by relevant authorities to qualify for the tax reduction [3] - The policy is effective from January 1, 2026, to December 31, 2028, as approved by the municipal government [3] Group 2 - Individuals with multiple qualifying identities can only choose one to benefit from the tax reduction, and they cannot enjoy the reduction for both comprehensive income and business income simultaneously [3] - The tax reduction applies to both comprehensive income and business income, but individuals must select one category for the tax benefit within a tax year [3]

为了让您更清晰地理解社保费征缴政策、熟悉申报缴纳流程、掌握操作要领，我们特此推出 "社保缴费指南" 系列内容，系 统梳理常见社保费申报缴纳问题，为您提供准确、实用、及时的政策解读与操作指引。 欢迎扫描下方二维码关注： 单位已经申报并缴纳社保费 仍收到"有未缴纳费款"短信提醒 这是为什么呢？ 该如何处理呢？ 别担心 看这篇就够了 情形一 未申报所有缴费项目 1.登录电子税务局，点击 【社保费业务】-【社保业务】-【单位社会保险费申报】 ，查看单位是否已申报所有缴费项目。 2.若存在未缴费项目，需根据提示信息，核对缴费人员信息，确保无误后，点击 【确定】 。 3.进入申报数据页面，勾选所有项目，点击 【申报】 并缴费。 情形二 申报后未及时缴款 1.登录电子税务局，点击 【社保费业务】-【社保业务】-【单位社会保险费扣款】 ，查看单位是否已完成缴费。 2.勾选所有待缴项目，按需选择一种缴费方式，完成缴费。 如果已完成上述操作，确认申报和缴款操作无误后，但仍然收到待缴数据提醒，有可能是 系统数据正在传输中 ，请耐心 等候待缴数据更新哦。 END 情形三 已办理银行端查询缴费， 但缴费未成功 1. 查询缴费状态，请依 ...

Core Viewpoint - The article provides a detailed guide for enterprises on how to declare social insurance payment wages for the year 2026, emphasizing the new "one declaration, five insurances" policy that simplifies the reporting process [4][9]. Group 1: Declaration Process - The deadline for centralized declaration of social insurance payment wages for enterprises is January 31, 2026 [4]. - The declaration process consists of six simple steps, starting with logging into the social insurance management client and confirming the unit's insurance registration information [5][8]. - Enterprises must select the "personnel declaration" method when reporting wages, as the "insurance type declaration" method is no longer supported [9]. Group 2: Data Entry and Submission - There are four methods for adding employee data: single import, external file import, template download, and batch addition, with batch addition recommended for larger employee numbers [10]. - After adding employee data, enterprises must accurately fill in the "new payment wage" and "effective date" before submitting the declaration [12]. - The system will automatically display the declaration result within 20 seconds after submission, and manual checks can be performed through the declaration records [14]. Group 3: Compliance and Alerts - If the declared wage is below the local minimum wage standard, the system will prompt a failure message, requiring a resubmission [15]. - If the declared wage exceeds the upper limit or falls below the lower limit of the payment base, the system will adjust the payment base according to regulations, even if the initial submission appears successful [16].