Core Viewpoint - The article discusses the implementation of the "Tax Payment Credit Management Measures" by the State Taxation Administration, highlighting the procedures for businesses to apply for credit re-evaluation under specific circumstances [8]. Group 1 - The announcement specifies that businesses can apply for re-evaluation of their tax payment credit rating if they have objections to the scoring or classification before the annual evaluation results are finalized [8]. - Businesses can submit a re-evaluation application within a specified period if they disagree with the tax payment credit evaluation results, with the tax authority required to complete the re-evaluation within 15 working days of receiving the application [8]. - If a business has not participated in the annual evaluation due to being less than one evaluation year old, it can apply for re-evaluation after being included in the tax credit management for 12 months, based on its tax payment credit status over the past year [8].

Core Viewpoint - The article discusses the regulations regarding the corporate income tax collection management for enterprises that operate across regions, specifically focusing on the requirements for local prepayment of corporate income tax by branch offices [1]. Group 1: Local Prepayment Requirements - Branch offices that need to make local prepayments include the main institution and secondary branch offices that have the main production and operational functions [2]. - Secondary branch offices that do not have main production and operational functions and do not pay value-added tax or business tax locally, such as after-sales service, internal research and development, and warehousing, are not required to make local prepayments [2]. - Secondary branch offices recognized as small and micro-profit enterprises in the previous year are exempt from local prepayment [3]. - Newly established secondary branch offices are not required to make local prepayments in the year of establishment [4]. - Secondary branch offices that are canceled within the year will not make local prepayments from the date of tax registration cancellation [5]. - Secondary branch offices established outside of China that do not have legal person status are also exempt from local prepayment [6]. Group 2: Prepayment Calculation and Submission - The corporate income tax for consolidated tax-paying enterprises is calculated based on the actual profit, with 50% of the tax distributed among branch offices, and the remaining 50% paid by the main institution [8]. - Each branch office must submit the prepayment declaration within 15 days after the end of each month or quarter for the tax amount allocated to them [9]. - If a branch office fails to prepay the tax as allocated, the tax authority will impose penalties according to the relevant tax collection management laws [9]. - Branch offices must submit a simplified corporate income tax prepayment declaration form and a tax distribution table accepted by the main institution's tax authority [9]. Group 3: Prepayment Submission Process - The process for submitting prepayment involves logging into the electronic tax bureau, verifying the allocated prepayment ratio for the branch, and submitting the declaration [10]. Group 4: Regulatory Basis - The article references the announcement by the State Administration of Taxation regarding the management measures for corporate income tax collection for consolidated tax-paying enterprises [12].

热点梳理 图片 问答来啦 今天我们继续根据高频政策类可视答疑收集的问题制作了一期12366热点问答，现在申税小微带您一起来学习一下吧~ 一、电子税务局操作 图片 1. 如何在电子税务局申请调整数电发票授信额度？如何查询审批进度？ 答 ： 您可以登录电子税务局依次点击"我要办税""税务数字账户""发票使用""发票额度调整申请"，或者点击依次点击"我要办税""发 票使用""蓝字发票开具""数据概览"中的"去调整"，进入"发票额度调整申请"。点击"新增申请"，弹出发票额度新增申请页面，填写发票额 度调整申请相关信息，上传相关附件资料后提交即可。提交申请之后，您可以通过"我要办税""发票使用""发票额度调整申请"进入对应模 块，输入申请日期、类型等信息后点击"查询"查看对应申请的审核状态、审核时间、当前办理人员、所在部门等信息。 图片 2. 如何代开私房出租发票？ 答 ： 您以自然人身份登录电子税务局后，依次点击"我要办税""发票使用""发票代开""代开增值税发票"，选择"出租不动产"，就可以 办理发票代开申请业务啦。 12366 欢迎扫描下方二维码关注： 图片 3. 企业开业或者迁移，在电子税务局如何办理？ 答 ： ...

Group 1 - The article outlines the types of labor disputes that are subject to mediation and arbitration, including disputes over labor relations, contract issues, dismissals, work hours, social insurance, and compensation [4] - It specifies the requirements for submitting a labor arbitration application, including the need for a written application and supporting documents, as well as the information that must be included [5] - The time limit for applying for labor arbitration is set at one year from the date the party becomes aware of the infringement of their rights, with certain conditions allowing for the interruption or suspension of this time limit [5] Group 2 - The arbitration process is expected to conclude within 45 days from the acceptance of the application, with a possible extension of up to 15 days for complex cases [7] - Various circumstances can lead to the recalculation of the arbitration period, such as the addition of parties, the need for supplementary materials, or the merging of applications [8] - Specific situations that may lead to the suspension of arbitration proceedings are outlined, including the death of a party, loss of civil capacity, or the need for additional evidence [8]

欢迎扫描下方二维码关注： 新能源汽车 免征车辆购置税 15 pp 每辆新能源乘用车免税额 ≤ e 3 元元 对购置日期在 2026-1-1 至 2027-12-31 新能源汽车 每辆新能源乘用车减税额 ≤ 0:1.5万元 ■ 向 特页 所有新能源汽车都能减免车辆购置税吗 不是的,并不是所有的新能源汽车都能享受车辆购置税的 减免政策。 01 享受车辆购置税减免政策的新能源汽车, 是指符合新能源汽车产品技术要求的 【 纯电动汽车 区 插电式混合动力（含增程式）汽车 区 燃料电池汽车 新能源汽车产品技术要求由工业和信息化部会同财政部､ 税务总局根据新能源汽车技术进步、标准体系发展和车型 变化情况制定。 02 为加强和规范管理，工业和信息化部、税务总局通过发 布《减免车辆购置税的新能源汽车车型目录》（以下简 称《目录》）对享受减免车辆购置税的新能源汽车车型 实施管理。《目录》发布后, 购置列入《目录》的新能 源汽车可按规定享受车辆购置税减免政策。 ■ 问题 所有新能源汽车都能免征车船税吗? 不是的，并不是所有的新能源汽车都能享受车船税的免税 政策,可以享受免税的新能源车辆要满足以下条件: 免征车船税的新能源汽车是指 ...

Core Viewpoint - The article emphasizes the importance of requesting invoices during consumer transactions, highlighting that invoices serve as both proof of purchase and a tool for consumer rights protection, as well as a key element in tax regulation [4]. Group 1: Invoice Requesting Rights - Consumers have the right to request invoices for any purchase, service received, or business activity, regardless of the amount or context, applicable in both online and offline scenarios [4][5]. - Offline scenarios include dining, supermarket shopping, appliance repairs, renovation services, and educational training, while online scenarios cover e-commerce purchases, food delivery, ride-hailing services, and paid platform services [4]. Group 2: Information Required for Invoice Issuance - Individuals only need to provide their name to request a general VAT invoice, without needing to present taxpayer identification numbers, addresses, phone numbers, bank details, or identification documents [6]. - Consumers are not allowed to request special VAT invoices as per the regulations [6]. Group 3: Invoice Compliance and Authenticity - Invoice content must be accurate, and consumers cannot request changes to item names or amounts; any discrepancies render the invoice invalid for financial reimbursement [7]. - Consumers can verify the authenticity of invoices through the official National Taxation Administration's verification platform by entering specific details such as invoice code, number, date, and amount [7]. Group 4: Consumer Rights in Case of Invoice Refusal - In cases where merchants refuse to issue invoices, consumers should first negotiate directly with the merchant, and if unsuccessful, they can file a complaint via the 12366 tax service hotline [7]. - For online purchases, consumers can report the issue to the e-commerce platform or contact the local tax service hotline [7].

Group 1 - The article introduces the concept of digital electronic invoices (referred to as "数电发票"), which have the same legal validity as paper invoices but do not exist in physical form and do not require a medium for support [4][6]. - 数电发票 integrates various types of invoices into a single electronic invoice type through digitalization, allowing for nationwide uniform coding and automatic data collection via a tax digital account [4][6]. - The article highlights the use of an intelligent voice consultation service named "小慧" to assist users with inquiries related to 数电发票, making the invoicing process simpler and more efficient [6]. Group 2 - The intelligent consultation service "小慧" is designed to alleviate tax-related concerns and enhance user experience with 数电发票 [6]. - Users can access the service by calling a designated number and following voice prompts to receive assistance on various issues related to 数电发票 [4][6].

Core Viewpoint - The article provides a detailed guide on how to declare and pay the stamp duty for business account books through the electronic tax bureau, emphasizing the importance of compliance with the new regulations effective from July 1, 2022 [17]. Group 1: Steps for Declaration - Step 1: Log in to the electronic tax bureau as a business entity and navigate to "My To-Do" to find the declaration items [1][4]. - Step 2: Click on "Property and Behavior Tax Source Collection and Combined Declaration" [6]. - Step 3: Access the "Stamp Duty" section and select "Tax Source Collection" [7]. - Step 4: Enter the details of taxable documents such as name, taxable amount, and quantity in the "Stamp Duty Tax Source Information Collection" interface [9][10]. - Step 5: After entering the information, save it and return to the "Stamp Duty Tax Source Detail Table" [12]. - Step 6: Submit the declaration and confirm the information in the pop-up window [14][15]. - Step 7: If there are any taxes due, proceed to make the payment immediately [16]. Group 2: Tax Regulations - The stamp duty for business account books is based on the total amount of paid-in capital and capital reserves, with a tax rate of 0.25% [19]. - Only account books that record capital are subject to stamp duty, while other types of account books are exempt [20]. - Companies must declare stamp duty even if there is no tax due, which is referred to as "zero declaration" [21].

⇧ 点 蓝字 关注 "蓝色柳林财税室" 欢迎扫描下方二维码关注： | | 总分机构汇总缴纳企业所得税,预 缴及汇算清缴时按什么原则处理? 答:跨地区经营汇总纳税企业实行"统 一计算、分级管理、就地预缴、汇总清算、 财政调库" 的征收管理办法。具体包括： 总 机构统一计算全部应纳税所得额和应纳税 额;总分支机构分别接受所在地税务机关管 理; 总分支机构分月或分季向所在地税务机 关预缴;年度终了后总机构统一计算年度应 纳税额, 抵减已预缴税款后多退少补;财政 部定期将中央国库所得税待分配收入调整至 地方国库。 政策依据: 《国家税务总局关于印发<跨地区经营 汇总纳税企业所得税征收管理办法>的公 告》（国家税务总局公告2012年第57号） IIIIIIIIIIIIIIIIIIII 总公司是高新企业，分公司是否可 以适用15%的税率? 答:企业所得税实行法人税制,总机构 为高新技术企业的,总分支机构应汇总计算 并缴纳企业所得税,按照"统一计算、分级 管理、就地预缴、汇总清算、财政调库"的 管理办法享受15%优惠税率。涉及境外所得 的,以境内境外全部生产经营活动有关的研 究开发费用总额、总收入、销售收入总额、 高新技术 ...

欢迎扫描下方二维码关注： 根据《财政部 税务总局关于印花税若干事项政 策执行口径的公告》( 财政部 税务总局公告 2022 年 第 22 号 ) 规定: 三、关于计税依据、补税和退税的具体情形 (六)境内的货物多式联运,采用在起运地统一 结算全程运费的,以全程运费作为运输合同的计税 依据,由起运地运费结算双方缴纳印花税;采用分 程结算运费的,以分程的运费作为计税依据,分别由 办理运费结算的各方缴纳印花税。 《中华人民共和国印花税法》及相关文件规定，运 输合同印花税征收范围包括货运合同和多式联运合同 (不包括管道运输合同)。税率为运输费用的万分之三。 IDI 与多个运输公司签订 联运合同,合同中规定各公 司分别承担不同运段的运输 责任,如何缴纳印花税? 来源山西税务局税宣速递 欢迎扫描下方二维码关注： | 周一 | 聞こ | 周三 | 周四 | 周五 | 間六 | 周日 | | --- | --- | --- | --- | --- | --- | --- | | | | | 1 | 2 | 3 | 4 | | | | | 元旦 | 十四 | 十五 | 十六 | | 5 | 6 | 7 | 8 | 0 | 10 ...