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 ...

欢迎扫描下方二维码关注： 来源山西税务 欢迎扫描下方二维码关注： JIJ MII I 表来大厅办理。资料没问题的话，到窗口具体 处理就可以了。 il : 如果税人资料齐全的话,您就会根据他提 供的数据, 当场在系统中为他修改报表嘛? MI 是的,对相关数据进行修改后,我们还需 要实名办税人员在纸质报表上盖章,以便我们 留存。 il : 那么修改后的报表,在电子税务局的哪 个地方能看到呢? 纳税人可以在电子税务局【我要查询】— 【一户式查询】—【一户式查询】—【申报信 息查询】模块进行查看。 | 2 全国统一规范电子税务局 1 北京 | | 百页 我要办税 我要查询 公众服务 助方特色 | | | | --- | --- | --- | --- | --- | | | 用者由劲 | 面積入列建司 | (a) | | | | 税务文书电子送达带闭 | | | | | | 沙粉宫殿养词 | 中式管理 | | | | | 要托代程协议查询 | 单后包括营销 | 快申报查询 | 应声交通营运 | | | | 土地墙面设计检查询 | 任政信息管理 | 像数值量预测 | | | 伊朗 | 银代迈人申报登录官官 | 预维成故 ...

Group 1 - The article provides a schedule for tax declaration and payment for various taxes including value-added tax, corporate income tax, and personal income tax, with specific deadlines outlined for each type of tax [8][11][12]. - It emphasizes the importance of electronic tax services, allowing taxpayers to file and pay taxes online through the electronic tax bureau or its app, enhancing convenience and efficiency [16][18]. - The article mentions the option for taxpayers to receive remote assistance through a service called "Yueyue," which can help with tax-related inquiries and submissions [15][17]. Group 2 - The article details the annual assessment of stamp duty on taxable business account books, based on the total amount of paid-in capital and capital reserves recorded in the books [11]. - It outlines the specific instructions for filling out the corporate income tax prepayment declaration form, particularly regarding employee compensation and related expenses [12][13][14]. - The article encourages taxpayers to complete real-name authentication on the electronic tax bureau to access tax knowledge and submit tax-related requests online [18].

欢迎扫描下方二维码关注： | 序号 | 事项名称 | 预缴 | 汇缴 | | --- | --- | --- | --- | | 1 | 环境保护专用设备投资抵免企业所得税 | | | | 2 | 节能节水专用设备投资抵免企业所得税 | J | | | 3 | 安全生产专用设备投资抵免企业所得税 | | | | 4 | 环境保护专用设备数字化智能化改造投入抵免企业所得税 | 7 | | | 5 | 节能节水专用设备数字化智能化改造投入抵免企业所得税 | 2 | | | 6 | 安全生产专用设备数字化智能化改造投入抵免企业所得税 | | | | 7 | 其他专用设备投资抵免企业所得税 | | | 来源： 北京税务 关联内容 企业所得税 企业所得税减免所得税额怎么填？ 企业所得税所得减免怎么填？ 企业所得税减计收入怎么填？ 企业所得税免税收入填哪些？ 享受企业所得税优惠"附报事项"有哪些？ 来源 北京税务 欢迎扫描下方二维码关注： 二 | 八 ホ 行。《中华人民共和国增值税暂行条例》同时废 止。" 二、根据《中华人民共和国增值税法实施条 例》(中华人民共和国国务院令第826号) 规定: "第十条 增值税法第十三条 ...

Core Viewpoint - The article discusses the environmental protection tax and various scenarios in which companies can benefit from tax reductions or exemptions based on their pollution emissions and compliance with environmental standards [2][3]. Group 1: Tax Benefits for Different Industries - Chemical companies can reduce their environmental protection tax by 75% if their emissions are below 30% of the national standards, and by 50% if below 50% [2]. - Agricultural production, excluding large-scale breeding, is exempt from the environmental protection tax [3]. - Transportation companies with vehicles that emit pollutants are subject to the environmental protection tax unless they meet specific exemptions [3]. - Companies that utilize solid waste like smelting slag and fly ash in compliance with environmental standards can be exempt from the environmental protection tax [3]. - Food processing plants that discharge wastewater into municipal treatment facilities are not required to pay the environmental protection tax [3]. Group 2: Policy References - The article references the "Environmental Protection Tax Law of the People's Republic of China" and its implementation regulations as the basis for the discussed tax benefits [3].

欢迎扫描下方二维码关注： 来源：市场监管总局网站 | 要点速览 | | --- | | 近日，市场监管总局和国家网信办联合发布 《网络交易平台规则监督管理办 | | 法》 。 | | 《办法》 明确平台在制定、修改和执行平台规则过程中应当履行的责任义务。 | | 《办法》规定了平台在信息公示、公开征求意见、过渡期设置、申诉渠道设置 | | 等方面的义务，要求平台建立健全平台规则重大事项沟通协商、平台内交易纠 | | 纷解决等机制。 | | 《办法》 细化平台在保障信息、网络和数据安全，保护平台内经营者和消费者 | | 合法权益等方面的具体要求。 | | 《办法》明确 不得 利用平台规则对平台内经营者的自主经营活动进行不合理 | | 限制，收取不合理费用、不合理的违约金或者损害赔偿金； 不得 利用平台规 | | 则排除或者限制消费者权利、减轻或者免除自身责任、不合理加重消费者责 | | 任、实施大数据"杀熟"、提供会员服务时单方面随意变更平台规则损害会员权 | | 益等。 | 网络交易平台规则监督管理办法 （2025年12月18日国家市场监督管理总局、国家互联网信息办公室令第116号公布 自2026年2月1日起 ...

Group 1 - The core viewpoint of the article emphasizes the importance and validity of the vocational skill level certificate, which is applicable to a wide range of professions outside the national vocational qualification directory [2][5]. - The vocational skill level certificate is recognized nationwide and does not have an expiration date, ensuring its long-term validity for holders [5]. - Individuals seeking to obtain the vocational skill level certificate can choose to undergo assessment through either their employer or a social training evaluation organization, both of which are equally valid [3][8]. Group 2 - It is crucial for individuals to select evaluation institutions that are officially recognized by the human resources and social security department to avoid scams [3][6]. - The article clarifies that the vocational skill level certificate and the skill personnel vocational qualification certificate hold the same value in terms of policy implementation and benefits, despite being issued by different authorities [8]. - Starting from December 1, 2025, the skill talent evaluation work website will enhance its certificate query system, allowing users to access their certificate information without needing to input personal details after registering [6].