Group 1 - The article provides a step-by-step guide for taxpayers on how to apply for electronic invoices through the electronic tax bureau [5][11]. - It emphasizes the importance of ensuring that the buyer's and seller's information matches the provided details when filling out the invoice application [11]. - The article mentions that the new VAT law will be implemented starting January 1, 2026, which may affect tax compliance and invoicing processes [16]. Group 2 - The article outlines the process of selecting invoice types and submitting the invoice demand application, highlighting the default selection of electronic invoices [5][9]. - It includes instructions for navigating the electronic tax bureau's interface to access various tax-related services [5][7]. - The article encourages taxpayers to utilize the QR code provided for additional resources and information regarding tax compliance [17].

欢迎扫描下方二维码关注： JUDH 登录自然人电子税务局后 无法找到"单位办税"怎么办? 登录的自然人未成为该企业自然人电子税务局办税 人员, 添加方法有二: 一、以企业法人或财务身份登录个人所得税APP，从 【我的】-【企业办税权限】中增加对应人员的【代开发票 办税权限】。或通过自然人电子税务局WEB端，从【个人 信息管理】-【办税权限管理】-【企业办税权限】中增加 对应人员的【代开发票办税权限】。 二、持有效证件至企业主管税务机关办税服务大厅办 理。 完成人员信息采集后，在【发票代开发起 (劳务报酬）】内仍无法选择对应人员 E 在【姓名】栏次，人员姓名需完整输入，在下拉框中 选择。 输入【项目名称】后，【智能赋码】功能自动 匹配的税收分类编码名称与内容不符，如 输入"裁判费",智能赋码匹配出"劳务派遣 服务"等不相关分类如何解决? 目前【智能赋码】为关键词关联，如希望选择"其他现代 服务"税收分类编码名称，在【项目名称】输入"其他裁判 费"中带有"其他"字眼的项目名称，可多次尝试关联到理想 税收分类编码名称。 是否需要在备注栏中手动录入"购买方应在 次月15日前代扣代缴销售方个人所得税,未 按规定扣缴的， ...

欢迎扫描下方二维码关注： 在职场中 团队协作力十分重要 团队协作 当 不仅 等。 仅是几个人聚在一起工作，它的底层逻辑是一种协同合作的精神和方式，具体包括 尊重、信任、负责任、主动沟通和勇于担 以下5个错误，千万别犯！ | 乌合之众,各谋前程 | 忽视结果 | 勇于大公无私 | | --- | --- | --- | | 他人低绩效,假装着不见 | 逃避责任 | 敢于大胆指正 | | 模棱两可，悬而不决 | 缺乏承诺 | 敢于明确决断 | | 虚假和谐,避雷就轻 | 惧怕冲突 | 敢于直面问题 | | 怕被攻击,相互戒备 | 缺少信價 | 敢于暴露自己 | 缺少信任 在工作中 不愿请求他人帮助，也不愿接纳他人提出的建设性意见 ，最终因为自身情绪上的内耗而失去提升、进步的机会。 惧怕冲突 在团队中不能切实投入，在公开、热烈的讨论中 不能勇敢表达自己的真实见解 。比如，你和团队在一场会议后表面上达成一致，却没有在自己心 中真正统一意见，也没有对外陈述出来，这将会为未来的团队协作埋下危险隐患。 缺乏承诺 当 无法做出明智的决策、缺乏有效的沟通技巧或者没有清晰的工作安排时 ，便很难对团队成员做出承诺，这会一定程度降低 ...

Group 1 - The article provides a detailed guide for employers in Yunnan Province on the process of declaring social insurance payment wages for the year 2026, with a submission deadline of January 31 [2][5]. - Employers are instructed to use the "Yunnan Provincial Electronic Tax Bureau" website to complete the declaration process in five steps, emphasizing the ease of the procedure [2][5]. - Starting from January 2026, employers can submit a single declaration for all five types of insurance, unless there are special circumstances requiring separate declarations for different insurance types [5][6]. Group 2 - The article outlines the steps for data entry and submission of wage declarations, including selecting employee data, modifying wage information, and confirming submissions [9][13]. - It highlights the importance of checking the system's feedback after submission to ensure the declaration status is correctly recorded [10][14]. - Specific reminders are provided regarding the minimum and maximum wage standards, indicating that submissions below the minimum or above the maximum will trigger system alerts or adjustments [15][16].

Core Viewpoint - The article discusses the tax reduction policy for logistics companies regarding urban land use tax for large commodity storage facilities, effective from January 1, 2023, to December 31, 2027, allowing a 50% reduction in tax assessment [3][9]. Group 1: Definition and Scope - Logistics companies are defined as those engaged in at least one type of warehousing or transportation business, providing third-party logistics services for agricultural and industrial production, circulation, import and export, and residential life [4]. - Large commodity storage facilities are defined as storage facilities with an area of 6,000 square meters or more, primarily storing various agricultural products, industrial raw materials, and mineral products [5]. - The land for storage facilities includes various types of warehouses, oil tanks, loading and unloading areas, and other logistics operation support facilities [6]. Group 2: Tax Policy Details - The tax reduction policy does not apply to office and living areas of logistics companies or any land not directly used for large commodity storage, which will be taxed according to regulations [7]. - To benefit from the tax reduction policy, taxpayers must submit a tax exemption application and retain property ownership proof, land use proof, and lease agreements for record-keeping [8].

欢迎扫描下方二维码关注： 一 根据《国家税务总局关于发布<出口货物劳务增值税和消费税管理办法>的公告》（国家税务总局公告2012年第24号）第四条第 一项有关规定： 企业应在货物报关出口之日（以出口货物报关单〈出口退税专用〉上的出口日期为准，下同）次月起至次年4月30日前的各增 值税纳税申报期内收齐有关凭证，向主管税务机关申报办理出口货物增值税免抵退税及消费税退税。 逾期的，企业不得申报免抵退税。 出口企业或其他单位出口并按会计规定做销售的货物，须在做销售的次月进行增值税纳税申报。生产企业还需办理免抵退税 相关申报及消费税免税申报（属于消费税应税货物的）。 三 根据《财政部 税务总局关于明确国有农用地出租等增值税政策的公告》（财政部 税务总局公告2020年第2号）第四条规定： 纳税人出口货物劳务、发生跨境应税行为，未在规定期限内申报出口退（免）税或者开具《代理出口货物证明》的，在收齐 退（免）税凭证及相关电子信息后，即可申报办理出口退（免）税；未在规定期限内收汇或者办理不能收汇手续的，在收汇或者 办理不能收汇手续后，即可申报办理退（免）税。 二 四 根据《国家税务总局关于进一步便利出口退税办理 促进外贸平稳发 ...

欢迎扫描下方二维码关注： 我们公司是新办企业，之后想从公司对公账户直接扣缴税款，应该如何办理呢？ 税务人员 纳税人（缴费人）或扣缴义务人需要使用电子缴税系统缴纳税费的，可与税务机关、开户银行签署委托银 行代缴税款三方协议或委托划转税款协议，通过税务机关、银行等金融机构协议互认，实现使用电子缴税 系统缴纳税费、滞纳金和罚款。 王会计 那请问如何签订三方协议？ 王会计 税务人员 需要以下三步： （1）办税服务厅人员向纳税人提供《委托银行代缴税款三方协议》或《委托划转税款协议书》。 （2）开户银行在《委托银行代缴税款三方协议》或《委托划转税款协议书》上填写银行账户信息，并与 纳税人签订协议，加盖银行印章。 （3）签署《委托银行代缴税款三方协议》的，税务机关录入纳税人银行账户信息，并通过财税库银电子 缴税系统进行验证，验证通过后与纳税人签订协议，加盖税务机关印章。 王会计 这么麻烦，那我在电子税务局上如何办理？ 税务人员 第一步，维护存款账户账号报告。登录全国统一规范电子税务局，点击【我要办税】-【综合信息报告】- 【存款账户账号报告】，按照提示填写账户信息。第二步，签订三方协议。点击【我要办税】-【综合信 息报告】 ...

Group 1 - The article discusses the process of issuing red invoices for returned goods, confirming that it is permissible to issue red invoices for returned goods [1][3] - If the recipient has not confirmed the purpose or recorded the invoice, the issuer can directly proceed with the red invoice; otherwise, confirmation from the recipient is required [2] - Multiple red invoices can be issued for returned goods, but the total amounts and quantities must not exceed those on the original invoice [3] Group 2 - The impact on available invoice quota depends on the timing of the red invoice issuance; if done within the same month, the quota increases, but it does not increase if done in a subsequent month [4] - The steps for issuing a red invoice include logging into the electronic tax bureau, entering invoice details, selecting the reason for red invoice issuance, and submitting the request [5][7][9] - If the invoice has already been confirmed for use or recorded, both parties must complete the red invoice confirmation process within 72 hours, or a new application must be initiated [10]

Core Viewpoint - The article provides detailed guidance on the annual declaration process for business ledger stamp duty, addressing common questions from taxpayers regarding who is liable, when to declare, and how to calculate the tax owed [2][3]. Group 1: Taxpayer Identification - Taxpayers for business ledger stamp duty include any entity in China that has accounting subjects for "paid-in capital (share capital) and capital reserve" [3]. - Individual businesses, sole proprietorships, partnerships, and branches that do not have paid-in capital or capital reserve accounts are not required to declare the stamp duty [8][16]. Group 2: Declaration Requirements - If the paid-in capital and capital reserve have not increased compared to the previous year, a zero declaration is required [4][5]. - Newly established companies must declare the business ledger stamp duty within 15 days after the end of the fiscal year [6][7]. Group 3: Calculation of Tax - The tax base for the stamp duty is the total amount of paid-in capital and capital reserve recorded in the ledger. For subsequent years, only the increase in these amounts is taxable [9][10]. - In the case of corporate restructuring, the new business ledger will not incur stamp duty on amounts previously taxed, but new increases must be declared [11][23]. Group 4: Special Cases and Exemptions - For branches operating across regions, stamp duty must be paid at the location of each branch, with specific rules on how to calculate the taxable amount based on fund allocations [14]. - There are various exemptions for small-scale taxpayers, micro-enterprises, and specific financial institutions regarding stamp duty until December 31, 2027 [18][19][20].

Group 1 - The article provides a step-by-step guide for individuals to apply for social security fee refunds through the electronic tax bureau [2][3][5] - Users must log in as a business entity and navigate to the social security fee refund application section [2][3] - The application process includes entering personal identification numbers, selecting payment periods, and choosing refund reasons [5][8] Group 2 - The system allows users to upload necessary documents such as proof of payment and bank account verification [10][11] - After submitting the application, users can check the status of their refund request through the application record inquiry section [13][14] - The article emphasizes the importance of verifying the application details before final submission to ensure successful processing [11][12]