欢迎扫描下方二维码关注： 来源： 北京税务 知识点: 根据《中华人民共和国发票管理办 法》第十八条规定 销售商品、提供服务以及从事其他经 营活动的单位和个人，对外发生经营业务 收取款项, 收款方应当向付款方开具发 票; 特殊情况下, 由付款方向收款方开具 发票。 根据《中华人民共和国发票管理办 法》第三十三条规定 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。 应当开具而未开具发票，或者未按照 规定的时限、顺序、栏目，全部联次一次 性开具发票,或者未加盖发票专用章的; 由税务机关责令改正，可以处1万元以下的 罚款; 有违法所得的予以没收。 那怎么开具呢? 开具指南放下面了↓ 操作指南; 第一步：登录北京市电子税务局,点击 【我要办税】―【发票使用】―【发票用 票需求申请】。 第二步：选择【票类使用信息】系统默认 为『数由发票】 占击【下—岳】 以地区示】,而山】『 ツ】。 E 第三步：填写【发票用票需求申请表】, 核实无误 ...

Core Viewpoint - The article discusses the requirements and procedures for tax-related professional service institutions to report their basic information and obtain credit codes before providing services to clients [5][10]. Group 1: Basic Information Collection - Tax-related professional service institutions must report their basic information to tax authorities before providing services, and this information should be updated as necessary [5]. - Institutions can log into the electronic tax bureau to complete the basic information reporting process [6]. Group 2: Personnel Information Reporting - Institutions must report information about their tax service personnel through the electronic tax bureau, ensuring that all personnel details are accurate and up-to-date [7][8]. Group 3: Credit Code Application - Tax authorities assign credit codes to institutions and personnel based on their reported information, which is essential for transparent operations [10]. - Specific conditions must be met for both institutions and personnel to apply for credit codes, including having a normal tax registration status and not being listed in the dishonesty record [11]. Group 4: Agreement Element Information Collection - The article outlines the process for collecting agreement element information, which can be initiated by either the client or the tax service institution [12]. - If the service includes tax declaration representation, the client must confirm the agreement through the electronic tax bureau [12][13]. Group 5: Tax-related Professional Services - Tax-related professional services encompass various activities, including tax declaration representation, general tax consulting, and tax compliance planning [15]. - Institutions must report specific services before providing them, particularly those involving tax declaration representation [15].

欢迎扫描下方二维码关注： 本次发票代开申请仅适用于劳务报酬相关业务，业务合作双方为自然人与法人（扣缴义务人），且需由法人（扣缴义务人）作为发起人提交申请。单 次代开 劳务报酬发票 不含税金额上限为10万元，且开具形式仅支持 数电发票 。 1.登录自然人电子税务局WEB端。 企业财务负责人、法定代表人、有个税办税权限的办税人员登录自然人电子税务局WEB端，选择【单位办税】进 入扣缴功能。 2.维护代开人员信息。对于从未为企业提供过劳务的自然人，扣缴义务人需要先维护代开申请人员信息。 （1）点击【人员信息采集】，选择【添加】；如需批量添加人员，选择【导入】。 （2）在人员信息采集界面填写销售方信息，点击【提交】。 （3） 在【任职受雇从业信息】选择【其他】（即使自然人为实习学生，也要选择其他），最后点击【报送】，完成申请人员信息录入 。 3.发起代开申请。 选择【个人代开发票】 ，进入【发票代开发起（劳务报酬）】，点击【发起申请】。 4.填写发票要素信息。 （1）填写销售方信息。输入销售方信息、姓名，带出证件号码，并补充录入电话号码、地址、开户银行、银行账号等其他信息，点击【提交】。 （2）添加项目信息。 点击【 ...

Group 1 - Leaded gasoline is defined as gasoline with a lead content exceeding 0.013 grams per liter, and it is subject to a consumption tax rate of 1.52 yuan per liter [2] - Diesel is defined as light oils processed from crude oil or other raw materials, with a consumption tax rate of 1.20 yuan per liter [2] - Naphtha, also known as chemical light oil, is subject to a consumption tax rate of 1.52 yuan per liter, covering various light oils excluding gasoline, diesel, and aviation kerosene [2] - Solvent oil is used in various industries and is taxed at a rate of 1.52 yuan per liter [3] - Aviation kerosene, used for jet engines, has a consumption tax rate of 1.20 yuan per liter, which is currently deferred [2] Group 2 - Lubricating oil, produced from crude oil or other raw materials, is subject to a consumption tax rate of 1.52 yuan per liter [3] - Fuel oil, also known as heavy oil, is taxed at a rate of 1.20 yuan per liter and is primarily used for power generation and industrial heating [3] - All finished oil sales are subject to a 13% value-added tax rate [3] - Since March 1, 2018, all finished oil invoices must be issued through a new tax invoice management system, with specific requirements for invoice details [3]

Group 1 - The article discusses two essential certificates for skilled personnel: the Vocational Qualification Certificate and the Occupational Skill Level Certificate [2][3] - The Vocational Qualification Certificate is obtained through vocational skill appraisal organized by relevant departments listed in the National Vocational Qualification Directory [2] - The Occupational Skill Level Certificate targets professions outside the National Vocational Qualification Directory that require high technical skills, such as Chinese pastry chefs and passenger vehicle drivers [3] Group 2 - For lost Vocational Qualification Certificates, if the profession is listed in the National Vocational Qualification Directory, the original issuing authority is responsible for reissuing the certificate [5][6] - If the profession is not in the directory, the original issuing authority will provide a written statement with the original certificate's information instead of reissuing [6] - For lost Occupational Skill Level Certificates, individuals can apply for reissuance directly from the social training evaluation organization or the employing unit that issued the certificate [8]

Core Viewpoint - The article discusses the taxation rules for retired personnel who return to work, outlining the conditions under which their income is subject to personal income tax and the exemptions available for certain types of retirement income [4][9][13]. Group 1: Taxation Rules for Retired Personnel - Retired personnel returning to work must meet specific conditions to have their income taxed as "wages and salaries" rather than "service remuneration" [16][17]. - The conditions include having a labor contract of at least one year, receiving fixed or basic salary during absences, enjoying equal benefits with other employees, and having job promotions organized by the employer [16][17]. - If these conditions are not met, the income will be taxed under "service remuneration" [17]. Group 2: Exemptions from Personal Income Tax - Certain retirement benefits such as housing allowances, retirement fees, basic pensions, and living allowances are exempt from personal income tax [9][13]. - Any additional income from the original employer, such as bonuses or subsidies, is subject to personal income tax after deducting allowable expenses [13][15].

网络主播的工作模式各有不同，有的主播与平台或机构合作，签订劳动合同，有的签订的却是劳务合同，那这两种个人所得税 的申报方式一样吗？和申税小微一起来看看吧！ 欢迎扫描下方二维码关注： 签订劳动合同 此种情形，主播与平台或机构具备劳动关系，主播的所有收入包括带货收入及打赏收入 都属于平台或机构，主播应按照工资薪 金缴纳个人所得税，由平台或机构进行代扣代缴。 参考税率表如下： | 「人の「はイオリストー (居民个人工资、薪金所得预扣预缴适用) | | | | --- | --- | --- | | 级数 累计预扣预缴应纳税所得额 | 预扣率 (%) | 速算扣除数 | | 不超过 36000元的部分 1 | 3 | 0 | | 2 超过 36000元至 144000元的部分 | 10 | 2520 | | 3 超过 144000元至 300000元的部分 | 20 | 16920 | | র্ব 超过 300000元至 420000元的部分 | 25 | 31920 | | 5 超过 420000元至660000元的部分 | 30 | 52920 | | 6 超过 660000元至 960000元的部分 | 35 ...

欢迎扫描下方二维码关注： 、准需要绑纳负狠祝？ 在中华人民共和国领域和中华人民共 和国管辖的其他海域开发应税资源的单位 和个人，为资源税的纳税人。 注意 资源税是单环节征收的税种,只对应 资源的开采者和生产者征收,应税资源收 购方收购应税资源后再生产或直接销售, 将不再征税。 二、 哪些情形不缴纳资源税？ (一)各级行政机关、监察机关、审 判机关、检察机关,以及法律法规授权的 具有管理公共事务职能的事业单位和组织 依照国家有关法律法规罚没、收缴的资源 税应税产品(以下简称应税产品),不缴 纳资源税。 (二)工程建设项目在批准占地范围 内开采并直接用于本工程回填的砂石、粘 士等矿产品,不属于开发应税资源,不缴 纳资源税。 (三)纳税人将外购应税产品与自产应 税产品混合销售,同时又将外购应税产品 与自产应税产品混合洗选加工的,应当分 别核算外购应税产品购进金额(数量), 并按规定扣减;无法分别核算的,按照混 合销售扣减。 (四)纳税人仅将外购应税产品与自产 应税产品混合销售,或者仅将外购应税产 ロヒロセセガジロコムハルサロー 三、资源税应税产品有哪些, 税率是多少? 资源税应税资源包括能源矿产、金属 矿产、非金属 ...

欢迎扫描下方二维码关注： 根据《国家税务总局关于发布<企业所得税税前扣除凭证管理办法>的公告》（国家税务总局公告2018年第28号）第十三、十四条规 定： 企业应当取得而未取得发票、其他外部凭证或者取得不合规发票、不合规其他外部凭证的，若支出真实且已实际发生，应当在当年度 汇算清缴期结束前，要求对方补开、换开发票、其他外部凭证。补开、换开后的发票、其他外部凭证符合规定的，可以作为税前扣除凭 证。 企业在补开、换开发票、其他外部凭证过程中，因对方注销、撤销、依法被吊销营业执照、被税务机关认定为非正常户等特殊原因无 法补开、换开发票、其他外部凭证的，可凭以下资料证实支出真实性后，其支出允许税前扣除： (一)无法补开、换开发票、其他外部凭证原因的证明资料(包括工商注销、机构撤销、列入非正常经营户、破产公告等证明资料); (二)相关业务活动的合同或者协议; 企业跨年度支出、亏损该如何结转呢？快和申税小微一起来看看吧！ 跨年度支出扣除 一 跨 年度支出申报时，暂未取得有效凭证怎么办？ 如果企业当年度实际发生的相关成本、费用，由于各种原因未能及时取得该成本、费用的有效凭证，企业在预缴季度所得 税时，可 暂按账面发生金额 ...

欢迎扫描下方二维码关注： 来源： 国家税务总局广东省税务局 来源 广州税务 欢迎扫描下方二维码关注： 2026 年度 个税专项附加扣除 信息确认即将截止啦！为了帮大家高效完成信息核对与填报，小编整理了热点问答，助力各位纳税人顺利完成确认！ 塞暑假算不算在子女教育专项 附加扣除的扣除期间内？ 同版 算的。个人所得税专项附加扣除学历教育和 学历 ( 学位)继续教育的期间，包含因病或其 他非主观原因休学但学籍继续保留的休学期 间，以及施教机构按规定组织实施的寒暑假等 假期。 如果在国外进行的学历继续教育 或者是拿到了国外颁发的技能证书， 能否享受扣除? 问题三 继续教育指纳税人在中国境内接受的学历(学 位)继续教育支出，以及接受技能人员职业资 格继续教育、专业技术人员职业资格继续教育 支出。 由于是在国外接受的学历继续教育和国外颁发 的技能证书，不符合"中国境内"的规定，不 能享受专项附加扣除政策。 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 ...