欢迎扫描下方二维码关注： 推动乡村特色产业发展 促进农产品流通税收优惠 个人与电子商务经营者订立的电子 订单免征印花税 片图 享受主体 个人与电子商务经营者 优惠内容 个人与电子商务经营者订立的电子订单，免征印花税。 享受条件 个人与电子商务经营者订立的电子订单。 政策依据 1.《中华人民共和国印花税法》第十二条第一款第八项 2.《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》（2022年第22号）第四条第七项 来源 | 河北税务 责任编辑 | 王威 张那 刘天妮 来源河北税务 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。 企业招录毕业年度内高校毕业生,是否 可以导受企业招录重点群体创业就业有 美脫收政策? 国家税务总局宁波市税务局 如有疑问请拨打0574-12366 纳税缴费服务热线 或咨询主管税务机关 企业招用脱贫人口,以及在人力 资源社会保障部门公共就业服务 机构登记失业半年以上且持 ...

Group 1 - The article discusses the implementation of tax incentives for logistics companies that own or lease large commodity storage facilities, effective from January 1, 2023, to December 31, 2027, allowing a 50% reduction in urban land use tax [2][3]. - Eligible logistics companies must engage in at least one type of warehousing or transportation service and be registered as professional logistics, warehousing, or transportation enterprises [3]. - Large commodity storage facilities are defined as those with an area of 6,000 square meters or more, primarily storing various agricultural products and industrial raw materials [3]. Group 2 - The tax reduction applies to land used for storage facilities, including warehouses, oil tanks, and logistics operation support areas, but excludes land used for office or living areas [3]. - The announcement regarding the continuation of this tax incentive policy was issued by the Ministry of Finance and the State Administration of Taxation [4].

Core Viewpoint - The article discusses the tax exemption policies for agricultural wholesale markets and farmers' markets, specifically the exemption from property tax and urban land use tax until December 31, 2027, to promote rural specialty industries and facilitate agricultural product circulation [3][7]. Tax Exemption for Property Tax - Agricultural wholesale markets and farmers' markets that are used exclusively for agricultural product operations will be exempt from property tax until December 31, 2027 [3]. - For markets that also deal in other products, the property tax exemption will be determined based on the proportion of space used for agricultural transactions [3][5]. Tax Exemption for Urban Land Use Tax - Similar to property tax, agricultural wholesale markets and farmers' markets will be exempt from urban land use tax until December 31, 2027, provided the land is used solely for agricultural operations [7]. - For markets that operate with other products, the exemption will also be calculated based on the proportion of land used for agricultural transactions [7][8]. Eligibility Criteria - Agricultural wholesale markets and farmers' markets must be registered as operating entities and serve as venues for the wholesale or retail trading of agricultural products and their initial processed goods [5][8]. - Properties and land that are directly used for agricultural transactions are eligible for tax exemptions, while administrative offices, living areas, and commercial spaces not directly related to agricultural transactions are not eligible [5][8]. Policy Basis - The tax exemption policies are based on several official notifications and announcements from the Ministry of Finance and the State Administration of Taxation, including documents from 2019, 2022, and 2023 [10][11].

Core Viewpoint - The article provides a detailed guide on how to navigate the electronic tax bureau's online platform for businesses, specifically focusing on the process of handling invoice-related tasks and export tax refunds. Group 1: Accessing the Electronic Tax Bureau - Businesses must log in to the electronic tax bureau's website using their corporate identity [4] - After logging in, users can access the "Invoice Business" section through the "Hot Services" menu or by navigating through "Tax Services" [5] Group 2: Invoice Processing Steps - Once in the "Invoice Business" section, users should select "Invoice Selection Confirmation" under the "Invoice Business Processing" module [7] - In the "Invoice Selection Confirmation" interface, users need to choose "Export Tax Refund Selection" [8] - The system will then prompt users to select the type of certificate as "Invoice" and input relevant query conditions before clicking "Query" to select the VAT invoices for declaration [9] Group 3: Finalizing the Invoice Selection - After submitting the selection, the system will display a confirmation prompt for the number of invoices and total amount, which must be verified before proceeding [11] - Users must then confirm the purpose of the selected invoices in the "Purpose Confirmation" interface to complete the process [12]

欢迎扫描下方二维码关注： IIIIIIIIIIIIIIIIIII 纳税人即可以享受免抵退税 又可以享受留抵退税在办理 时是否有先后顺序? ⇧ 点 蓝字 关注 "蓝色柳林财税室" 答：纳税人出口货物或者跨境销售服务、 无形资产,适用免抵退税办法的,应当先办理 免抵退税,免抵退税办理完毕后,仍符合本公 告规定条件的,可以按规定办理留抵退税;适 用免退税办法的,对应进项税额不得用于退还 留抵税额。 纳税人出口货物或者跨境销售服务、无形 资产，适用免抵退税办法的，可以在同一申报 期内，既申报免抵退税又申请办理留抵退税。 政策依据 《财政部 税务总局关于完善增值税期末 留抵退税政策的公告》(财政部 税务总局公告 2025年第7号） 《国家税务总局关于办理增值税期末留抵 退税有关征管事项的公告》(国家税务总局公 告2025年第20号） I IIIIIIIIIIIIIIIIIII 纳税人缴回全部留抵退税后 能不能享受即征即退?纳税 人缴回全部即征即退退税款 后能不能享受留抵退税? 答:自2019年4月1日起已取得留抵退税 款的, 不得再申请享受增值税即征即退、先征 后返(退)政策。纳税人一次性将已取得的留抵 退税款全部缴回 ...

欢迎扫描下方二维码关注： 自动监测 智能 预填操作流程 ←左侧扫码了解详情 Part 02 排污系数法智能预填功能 直接将《工业行业产排污系数手册》嵌入到新电子税局，在采集和申报适用排污系数法计算方式的污染物时，通过 下拉菜单 勾选并填写少数栏次数据 ，即可实现污染物排放量的自动计算和预填申报。 每到环境保护税申报期 ，是不是看到一堆资料、数据就头痛？别慌！好消息来啦—— 重庆 环境保护税 申报智能预填功能正 式上线！ 新电子税局增加了 自动监测申报、排污系数法申报和施工扬尘抽样测算法 三项申报智能预填功能，系统自动填入数 据、计算排放量，帮你省时间、少出错哦，今天就手把手教您怎么用～ Part 0 1 自动监测申报预填功能 在 "申报计算与减免信息"环节，系统会 自动填充生态环境部门交换的自动监测数据 。您只需要确认自动监测数据预填是否 正确，如果发现预填数据和实际有差异，也能 直接手动修改、完成提交 。 | 全国统一规范电子脱务局 6重庆 | | | | | | | | | | | ■庆理*** ** 吸公司 · | | --- | --- | --- | --- | --- | --- | --- | ...

Core Viewpoint - The article announces the launch of an intelligent pre-filling function for water resource tax declaration, which simplifies the process by automatically filling in data such as basic tax source information, water extraction volume, and tax payable amounts, thus reducing manual input and speeding up the declaration process [1][6]. Part 01: Intelligent Pre-Filling of Basic Tax Source Information - Previously, taxpayers had to manually enter a lot of information for tax source data, but now they can simply select the water extraction permit number to complete the process easily [1]. - After entering the "Property and Behavior Tax Source Collection and Consolidated Declaration" page, taxpayers can click on "Add Tax Source" if they have not yet collected tax sources [1]. Part 02: Intelligent Pre-Filling of Water Extraction Volume Information - For users of the national control system who monitor water extraction online, the declaration system will automatically retrieve the actual water extraction volume for the current period and calculate the tax payable or refundable amounts [2][4]. - If there is a discrepancy between the actual water extraction volume and the monitored volume, taxpayers need to manually adjust the actual water extraction volume data and verify the calculated tax amount before submission [5]. Conclusion - The intelligent pre-filling function for water resource tax declaration is designed to save time, reduce errors, and eliminate barriers for taxpayers, making the process more efficient and user-friendly [6].

欢迎扫描下方二维码关注： 在发票额度新增申请页面,填写 【申请调整额度类型】、【发票额度 短期调整类型】、【有效期起止】、 【申请调整额度(元)】等栏目。其 中加"*"的栏目为必填项。 @浙江税务 在【附件资料】页面,根据实际 情况与需要填写上传相应的材料。填 写上传完毕后,点击【申请】按钮。 注意事项 1【购销合同或可以佐证交易真实 性的其他材料】栏目中,如果【合 作对象】选择为【自然人】,需要 上传购销合同。 2【购销合同或可以佐证交易真实 性的其他材料】栏目中,如果【合 作对象】选择为【单位（企业）】 时,需要填写页面中合同名称、合 同商品或服务、合同金额、对方纳 税人识别号等信息，并由购买方登 录电子税务局对购销合同进行确 训。 ③购买方确认步骤如下: 点击【我要办税】-【发票使用】- 【发票额度调整申请】-【购销合同 确认】 中响应方对户经收到的你 供稿：衢州市局 江山市局 作者：黄赛雯 胡莹 郑天 来源浙江税务 当月发生销售退回、开票有误、应税服务中止 等情形,收到退回的发票联、抵扣联符合作废 条件的,按作废处理。 纸质增值税专用发票各联次上 注明"作废"字样,全联次留存。 作废条件是指同时具有下 ...

Group 1 - Taxpayers approved under policy regulations can enjoy tax reductions and exemptions, and they can apply for refunds of previously paid taxes through the electronic tax bureau [2] - To initiate the refund process, taxpayers need to log into the electronic tax bureau and navigate to the "One-stop Tax Refund" section [3] - The system will automatically pre-fill basic information in the "Overpayment Confirmation" interface, allowing users to input tax invoice numbers and relevant tax periods [6][10] Group 2 - Taxpayers must select the data for which they wish to apply for a refund and input the refund amount, with the system calculating the total refund amount automatically [9] - After confirming the refund application details, taxpayers can upload necessary documents and submit the application for review [12][14] - Once the application is submitted successfully, taxpayers will receive a notification that their application has been accepted and can track the review progress [14]

欢迎扫描下方二维码关注： 电池消费税政策 热点问答 一问 一答 01 电池消费税的征收范围包括哪些？ 电池，是一种将化学能、光能等直接转换为电能的装置，一般由电极、电解质、容器、极端，通常还有隔离层组成的基本 功能单元，以及用一个或多个基本功能单元装配成的电池组。 范围包括：原电池、蓄电池、燃料电池、太阳能电池和其他电池 02 电池消费税的税率是多少？ 电池消费税适用 税率为4% 。 03 电池消费税在哪些环节征收？ 电池消费税在 生产、委托加工和进口环节 征收。 04 电池消费税的征收对象是哪些？ 电池消费税征收对象主要是 生产、委托加工以及进口电池的纳税人 。 05 电池消费税有哪些税收优惠政策？ 对 无汞原电池 、金属氢化物镍蓄电池（又称"氢镍蓄电池"或"镍氢蓄电池"）、 锂原电池、 锂离子蓄电池 、太阳能电 池、燃料电池和全钒液流电池 免征消费税 。 06 如何享受上述电池免征消费税 优惠政策？ 纳税人生产、委托加工符合上述税收优惠政策规定的应税消费品， 应当持有省级以上质量技术监督部门认定的检测机构出 具的产品检测报告，并按主管税务机关的要求报送相关产品的检测报告。 "省级以上质量技术监督部门认定的 ...