Core Viewpoint - The article discusses the establishment and improvement of new rural social pension insurance systems and urban resident social pension insurance systems in China, highlighting the combination of individual contributions, collective subsidies, and government support. Group 1: New Rural Social Pension Insurance - The new rural social pension insurance system is based on individual contributions, collective assistance, and government subsidies [3] - Individuals aged 16 and above, excluding students, who are not covered by the basic pension insurance system can participate in the rural pension insurance at their place of residence [5] Group 2: Urban Resident Social Pension Insurance - The urban resident social pension insurance system can be merged with the new rural social pension insurance based on local government decisions [3] - Similar to rural insurance, individuals aged 16 and above who are not part of the basic pension insurance system can enroll in urban resident pension insurance [5] Group 3: Contribution Standards - For enterprise employee basic pension insurance, the employer's contribution rate is 16% and the employee's contribution rate is 8% [6] - Individual contributors to the pension insurance can choose a contribution base between 60% and 300% of the average wage of urban employees from the previous year [7] Group 4: Contribution Levels for Rural Residents - In Shaanxi, the personal contribution levels for rural resident pension insurance are set at ten different tiers ranging from 300 to 6000 yuan annually [8] Group 5: Payment Methods - Contributions for enterprise employee basic pension insurance can be made through various online and offline channels, with employers responsible for withholding and paying the contributions [9] - Urban resident pension insurance contributions can also be made through similar online and offline channels [10]

欢迎扫描下方二维码关注： gh) i la o III k 第三步: 进入功能页面后, 点击【税源采集】。如进入功能界 面未显示待申报的印花税信息, 则需手工选择添加, 点击【 新增税种】，选择印花税，点击【确定】, 申报界面就会增加 本次申报的印花税信息。 第四步： 如 为 按 期 申 报 的 印 花 税 税 目 ， 在 申 报 期 内 系 统自动带出已认定的印花税税目，以买卖合同为例, 直接选择【录入】；若系统未带出税源信息，点击【 新增税源】，系统跳转至信息采集界面，依次填写表 内信息，点击【保存】。核实填写信息无误后，点击 【提交】。 总 全国统一规范中三 10 名品 (2 山西 退出 温馨提示: 税源信息采集界面的减免税额是享受除"六 税两费"优惠以外的优惠，纳税人如没有其他优惠， 此 处的减免税额为0属于正常。 第五步: 系统会自动判断识别, 符合"六税两费"减免优惠条 件的, 会自动勾选"普惠减免", 申报界面显示减半后的应补 (退) 税额, 点击【提交申报】。 第六步: 申报成功后, 可点击【立即缴款】, 或在申报期结束 前, 通过【我要办税】→【税费申报及缴纳】→【税费缴纳】 模块进行缴款。 ...

欢迎扫描下方二维码关注： 《纳税缴费信用管理办法》于2025年7月1日起施行。今天一起来看看纳税缴费信用修复范围及标准~ 的税邀费信用信复范围及标准 | | | | | 修复加分分值 | | | | | --- | --- | --- | --- | --- | --- | --- | --- | | 序 <fo | 修复情形 | 指标 代码 | 和分 分值 | 3 日内 | 3 目后 30 日内 | 30 日后 90 目内 | 90 日后 | | | | | | 科正 | 织正 | | 织正 | | | | | | | | 科正 | | | | | | | | 涉及税费款 2000 | | | | 1 | 未按规定期限办理税费申报 | 010101 | 5 分 | 5分 | 元以下的加5分, | 3 9 | 2 9 | | | | | | | 其他的加4分 涉及税费款 2000 | | | | 2 | 未按规定期限代扣代缴 | 010102 | 5 分 | 5 A | 元以下的加5分, | 3 A | 2 4 | | | | | | | 其他的加4分 | | | | 3 | 未按规定期限填报财务报表" | ...

欢迎扫描下方二维码关注： 1.以企业业务身份登录电子税务局网页版。 2.进入页面后点击【我要查询】-【 涉税信息查询 】-【办税进度及结果信息查询】。 3.进入办税进度及结果信息查询页面，输入办理日期、事项类型、事项名称等查询条件后，点击 【查询】。 4.查询出清税申报（税务注销办理）记录后，点击右侧【进度详情】。 | 5 全国统一规范电子税务局 2 山东 | | | | | | 8 | | | | | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | ← 返回 首页 > 办税进度及结果信息查询 | | | | | | | | | | | | 办税进度及结果信息查询 | | | | | | | | | | | | 办理日期 2025-03-01 | | 至 2025-05-20 | 自 | | 事项类型 信息报告 | > | | | | | | 事项名称 清税申报 (税务注销办理) | | | > | | 事项进度 清选择 | | | | > | | | | | | | | | | 面窗 查询 | 收起 人 | | | ...

Core Viewpoint - The article provides a comprehensive guide for foreign trade enterprises on how to prepare for and process export tax refunds, emphasizing the importance of proper documentation and timely submissions [1][4][5]. Group 1: Export Tax Refund Process - Foreign trade enterprises can handle export tax refund (exemption) registration through the electronic tax bureau, selecting "foreign trade enterprise" as the type and "exemption refund" as the calculation method [1]. - Before applying for export tax refunds, enterprises must complete the input invoice refund selection for goods purchased for export [2]. - Exported goods must be reported in the next month's VAT tax declaration period, with applicable sales amounts filled in the "exempt goods sales amount" section of the VAT declaration form [4]. Group 2: Documentation Requirements - Enterprises should collect relevant documents from the date of export customs declaration until April 30 of the following year, submitting them to the tax authority for VAT refund processing [5]. - Documentation must be retained for five years, including sales contracts, transportation documents, and customs declaration agreements [6][8]. - The main categories of documentation include purchase and sales contracts, transportation documents (like bills of lading), and customs declaration documents [6][8]. Group 3: Additional Guidance - The article outlines various scenarios and questions related to export tax refunds, such as handling multiple invoices for a single export transaction and checking refund progress [9]. - It also addresses issues like incorrect refund applications and procedures for handling returned goods [10].

欢迎扫描下方二维码关注： 哦哦，要实际发生，与生产经营活动相关，且合理。 没错，而且要注意的是，企业发生的资产损失，应按规定的程序和要求向主管税务机关 申报后方能在税前扣除。未经申报的损失，不得在税前扣除。 张老板： 张老板： 企业的损失类支出要怎么申报？ 首先，我们要明确什么是损失类支出。损失，是指企业在生产经营活动中发生的固定资 产和存货的盘亏、毁损、报废损失，转让财产损失，呆账损失，坏账损失，自然灾害等 不可抗力因素造成的损失以及其他损失。 张老板： 元。 企业可以在税前扣除的存货损失为100-60=40万元，需填报企业所得税年度纳税申报表 《资产损失税前扣除及纳税调整明细表》并留存备查资料。 下一期带你了解更多税前扣除系列知识！ 也就是我们资产有损失时要向税务局申报后才能税前扣除。 可以这样理解，让我们看看税法中是怎么规定的。 【政策依据】 《中华人民共和国企业所得税法实施条例》第三十二条规定：企业所得 税法第八条所称损失，是指企业在生产经营活动中发生的固定资产和存货的盘亏、毁 损、报废损失，转让财产损失，呆账损失，坏账损失，自然灾害等不可抗力因素造成的 损失以及其他损失。 《国家税务总局关于发布〈企 ...

欢迎扫描下方二维码关注： 1.以企业业务身份登录电子税务局网页版。 2.在首页上侧"职能栏"位置点击【我要办税】-【综合信息报告】-【税源信息报告】-【跨区域涉税 事项报告】，也可使用搜索栏搜索关键字查找。 | 导 全国统一规范电子税务局 ● 山东 | 首页 我要办税 我要查询 | 公众服务 | 地方特色 | ( 將区域 ଦି | | | | | --- | --- | --- | --- | --- | --- | --- | --- | | | | 我的待办 > | | 陪医域迁移出清 到区域沙脱事项管理 胸区域涉税事项反馈 | | | | | | | 事项名称 | | 肥因需要原理法会官团能 | | | | | 我的提醒 > | | 财务报表报送(年报) | | 跨区域涉脱事项报告 | | | | | 1 税费优惠政策红利账单 | 2025-03-29 | 居民企业(查账征收)企业所得税年度 ... | | 2025-05-31 | 已曲报 | 更正\作废 | | | | | 增值税及时加税费申报(一般纳税人适 ... | | 2025-05-22 | 已邮报 | 更正\作废 | | | 热门服务 | ...

Core Viewpoint - The article provides practical guidance for export enterprises on how to handle export tax refund applications, including procedures for changing bank accounts and correcting erroneous data in tax declarations [1][3]. Group 1: Export Tax Refund Application Procedures - Export enterprises can apply for export tax refunds even if the application is submitted after the export has occurred, provided that all necessary documentation is complete [1]. - If a company changes its bank account, it must update the tax authority with the new bank account information to ensure accurate processing of tax refunds [1]. - In cases where the export declaration data is incorrect, companies have several options to rectify the situation depending on the status of their application [3]. Group 2: Handling Export Declaration Issues - For exported goods that consist of multiple components but need to be declared under a single product name, companies must report the relationship between different product names and measurement units to the tax authority for confirmation before applying for tax refunds [3]. - If the export declaration data has not been formally submitted, companies can cancel the submission and regenerate the data through the new electronic tax bureau [3]. - If the data has been submitted but not yet approved, companies can withdraw the application using the appropriate forms [3]. Group 3: Tax Credit Management - Companies with unutilized VAT credits or other specific conditions can still maintain their A-level tax credit rating despite having zero VAT payable for consecutive months [9]. - A-level rated companies enjoy various benefits, including higher market credibility and priority in tax refund processing [9].

Core Viewpoint - The articles discuss the implementation of tax reduction policies for small and micro enterprises, specifically focusing on the VAT and additional tax declaration processes for eligible taxpayers [3][4]. Group 1: Tax Reduction Policies - Eligible taxpayers must select "Yes" in the VAT and additional tax declaration form regarding the applicability of the "Six Taxes and Two Fees" reduction policy for small micro enterprises [3][4]. - Taxpayers should choose the applicable reduction policy based on their actual situation when filling out the declaration form [3]. Group 2: Declaration Process - The articles emphasize the importance of correctly filling out the VAT and additional tax declaration form, particularly in the section regarding the applicability of tax reduction policies [4]. - Taxpayers are advised to select the applicable reduction policy start and end dates based on the current reporting period [4].

欢迎扫描下方二维码关注： 重点群体 和 自主就业退役士兵从事个体经营享受优惠向税务部门申报纳税时，填写《重点群体或自主就业退役士兵创业信息表》， 通过填报相关纳税申报表享受政策，如何通过电子税务局操作呢？一起来看吧！ 第一步 、登录电子税务局，点击【我要办税】-【税收减免】-【重点群体和自主就业退役士兵创业就业信息采集】。 进入"重点群体和自主就业退役士兵创业就业信息采集"界面，系统有相关提示，可以进行优惠政策查看。 第二步 、系统自动带出"人员姓名、公民身份证号码"，选择【人员类型】，点击【确定】。 第三步 、点击【我要办税】-【税费申报及缴纳】-【增值税及附加税费申报（小规模纳税人）】。 第四步 、纳税人进入确认式页面，点击【我要填表】，进入填表式申报模式。 操作步骤 填写【增值税减免税申报明细表】，选择【减免性质代码及名称】，输入申报数据，相关的附表及主表填写完成后，点击【提交申 报】，进行申报。 对本次申报结果进行确认声明补全信息后，点击【确定】即可提交申报。 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 ...