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 ...

欢迎扫描下方二维码关注： 农村饮水安全工程新建项目投资经营所得企业所得税" 三免三减半 " 农村饮水工程税收优惠 支持农村基础设施建设 农村饮水安全工程新建项目投资经营 所得企业所得税"三免三减半" 享受主体 农村饮水安全工程运营管理单位 优惠内容 2027年12月31日前，从事《公共基础设施项目企业所得税优惠目录》规定的农村饮水安全工程新建项目投资经营的所得，自项目取得第一笔生 产经营收入所属纳税年度起，第一年至第三年免征企业所得税，第四年至第六年减半征收企业所得税。 享受条件 1、农村饮水安全工程，是指为农村居民提供生活用水而建设的供水工程设施。 2、农村饮水安全工程运营管理单位，是指负责饮水工程运营管理的自来水公司、供水公司、供水（总）站（厂、中心）、村集体、农民用水合 作组织等单位。 政策依据 片图 《财政部税务总局关于继续实施农村饮水安全工程税收优惠政策的公告》（2023年第58号）第五条 来源 | 河北税务 责任编辑 | 王威 张那 刘天妮 农村饮水安全工程免征增值税 农村饮水工程税收优惠 支持农村基础设施建设 农村饮水安全工程免征增值税 农村饮水安全工程运营管理单位 优惠内容 2027年12月3 ...

欢迎扫描下方二维码关注： 村民 A 大刘，你家农资店最近进的有机肥卖得挺火啊，我看不少种大棚的都来买，这肥料利润咋样？ 利润还行，主要是国家有政策支持，咱卖这种有机肥不用交增值税，能省不少成本。 村民 B 真划算！那我家地里用的那种掺了秸秆腐熟料的生物有机肥，也在免税范围吗？ 村民 A 算！不光生物有机肥，还有有机肥料、有机-无机复混肥料，这三种只要是正经符合标准的，都能免，这是政策里明确规定的。 没错！不管是生产还是批发、零售这三类有机肥，都能享受免征增值税的优惠，一起来了解一下具体规定吧！ XIANGSHOUZHUTI 从事生产销售和批发、零售有机肥产品的纳税人 YOUHUINEIRONG 自2008年6月1日起，纳税人生产销售和批发、零售有机肥产品免征增值税。 《财政部 国家税务总局关于有机肥产品免征增值税的通知》（财税〔2008〕56号） 来源：国家税务总局烟台市税务局 国家税务总局烟台市莱山区税务局 国家税务总局烟台高新技术产业开发区税务局 编发：国家税务总局山东省税务局办公室 编审：纪孟君 李国秀 邵洋洋 王 羽 责编： 桑 军 来源山东税务 欢迎扫描下方二维码关注： 村民 B 温馨提醒：蓝色柳林 ...

Core Viewpoint - The article discusses the tax policy for small-scale taxpayers, specifically the reduction of the VAT rate from 3% to 1%, and clarifies that the 2% VAT reduction should not be included in the taxable income for corporate income tax purposes [2]. Tax Policy Summary - Small-scale taxpayers will have their VAT reduced from 3% to 1% [2]. - The VAT reduction effectively means that the 2% exemption is already accounted for in the taxable income for corporate income tax [2]. - An example is provided where a small-scale taxpayer with a gross sales amount of 1 million yuan would have a net sales income of approximately 990,100 yuan and a VAT liability of about 9,900 yuan [2].

Group 1 - The amount of input VAT that can be deducted includes the VAT amount after deducting direct exemptions and the end-of-period refundable input VAT [3] - The actual consumption tax amount paid is calculated based on relevant laws and regulations, after deducting direct exemptions [3] - The refundable input VAT can only be deducted from the city construction maintenance tax calculated based on the general VAT method [4] Group 2 - The city construction tax obligation arises simultaneously with the VAT and consumption tax obligations, and they must be paid at the same location and within the same period [5] - When an administrative division changes, the new city construction maintenance tax rate applies from the month the change is completed [6] - Taxpayers can request a refund of overpaid taxes within three years from the date of payment, along with interest [12] Group 3 - The minimum depreciation period for fixed assets is specified as follows: 20 years for buildings, 10 years for machinery, 5 years for tools and furniture, 4 years for transportation tools (excluding aircraft, trains, and ships), and 3 years for electronic devices [14]

欢迎扫描下方二维码关注： 王会计 客户对我们销售的货物进行了退货处理，我们开具给对方的电子发票如何处理？ 税务人员 退货后销售方理应开具红字发票，看看政策是如何规定的吧！ 政策规定： 根据《中华人民共和国发票管理办法实施细则》第二十六条规定，开具纸质发票后，如发生销售退回、开票有误、应税服务 中止等情形，需要作废发票的，应当收回原发票全部联次并注明"作废"字样后作废发票。 开具纸质发票后，如发生销售退回、开票有误、应税服务中止、销售折让等情形，需要开具红字发票的，应当收回原发票全 部联次并注明"红冲"字样后开具红字发票。无法收回原发票全部联次的，应当取得对方有效证明后开具红字发票。 第二十七条规定，开具电子发票后，如发生销售退回、开票有误、应税服务中止、销售折让等情形的，应当按照规定开具红 字发票。 王会计 具体应如何处理呢？ 税务人员 这个也有相关规定，让我们一起看看吧！ 政策规定： 根据《国家税务总局关于红字增值税发票开具有关问题的公告》（国家税务总局公告2016年第47号）第一条规定：增值税一 般纳税人开具增值税专用发票（以下简称"专用发票"）后，发生销售退回、开票有误、应税服务中止等情形但不符合发票作 ...

Core Viewpoint - The article provides detailed guidance on how general taxpayers should report value-added tax (VAT) related to construction services, including prepayment and unbilled income, as well as the treatment of input tax deductions and losses. Group 1: Reporting Prepaid VAT for Construction Services - General taxpayers providing construction services should report prepaid VAT in the "VAT and Additional Tax Declaration Form" under the section for tax offset situations, specifically in line 3 "Prepaid Tax for Construction Services" [2] - The second column of this line should reflect the prepaid VAT amount for the current period, while the fourth column should indicate the actual tax offset for the period, with any unutilized amount carried over to the fifth column as the ending balance [2] Group 2: Reporting Sales Amounts - The "Sales Amount" in the "VAT and Additional Tax Prepayment Form" should be reported as the total amount including tax [3] - For construction services, the sales amount should include all fees received, including tax, while real estate developers should report pre-received payments for properties sold, also including tax [4] - For rental income, the total amount received for leasing properties should be reported as well, including tax [5] Group 3: Reporting Unbilled Income - Taxpayers must report unbilled income according to the timing of VAT liability, even if no invoice has been issued [7] - General taxpayers should include unbilled income in the VAT declaration form under the relevant sections for unbilled amounts, while small-scale taxpayers should aggregate all sales income to determine eligibility for tax exemptions [7] Group 4: Reporting Input Tax Deductions - Taxpayers should report input tax deductions that need to be reversed in the "VAT and Additional Tax Declaration Form" under the section for input tax details [8] Group 5: Non-Normal Losses - Non-normal losses are defined as losses due to mismanagement leading to theft, loss, spoilage, or destruction of goods, as well as losses resulting from legal violations [16] - There are specific conditions under which input tax cannot be deducted from output tax, including losses related to non-normal situations [17][18]