Group 1 - The article provides guidance on how to modify property information in the electronic tax bureau, specifically for small and micro enterprises that have recently expanded their facilities [2][3] - Users can access the "Property and Behavior Tax Source Collection and Consolidated Declaration" module to manage their tax source information easily [2] - The process involves logging into the electronic tax bureau, navigating to the relevant sections for tax declaration and payment, and selecting the appropriate options for modifying tax source details [2] Group 2 - For changes to urban land use tax, basic information such as "land use," "land nature," and "detailed address" can be modified without affecting taxable details [5] - If changes involve taxable details like "land grade," "occupied land area," or "tax exemption information," users must specify the change period and submit the modifications [6] - Simultaneous changes to both basic and taxable details require a two-step process within the tax source detail module [8] Group 3 - For property tax changes, basic information such as "property name," "property use," and "detailed address" can be updated without altering taxable details [9] - Modifications to taxable information (either based on value or rent) require users to select the appropriate module and specify the change period [9] - When converting a self-used property to rental, users must first update the property value and area before maintaining rental tax source information [10] Group 4 - The electronic tax bureau has introduced features to optimize the process of changing and terminating urban land use tax and property tax sources, requiring users to provide reasons and supporting materials for significant changes [12]

欢迎扫描下方二维码关注： 来源：北京税务 供稿：北京 燕山 税务 关联内容 发票 供应商已注销没办法补开发票，相应的支出如何税前扣除？ 发票开具填写的金额可以和付款金额不一致吗？ 公司发的超市购物卡买东西能开发票吗？ N & 知识点 国于"跨年发票"的情形 经济业务发生在上一年度，款项支付也在上 一年度，发票在下一年度才开具。 ls 发票开具时间是上一年度，因各种原因未能 在上一年入账，报销和入账时间都发生在次年。 ● 企业提供有效凭证的时间问题 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进 行核算；但在汇算清缴时，应补充提供该成本、费 用的有效凭证。 总结 年底没有取得成本费用发票的支出，企业 所得税预缴申报时，可以暂时按照账面金额 扣除。 ▽《国家税务总局关于企业所得税若 正有部 干问题的公告》（国家税务总局公告 依据 2011年第34号） 第六条 ● 跨年发票扣除问题 企业应纳税所得额的计算，以权责发生制为原 则, 盘 属于当期的收入和费用 不论款项是否收付，均作为当期的收入和费 用: 盘 不属于当期的收入和费用 即 ...

Core Viewpoint - The article discusses the regulations surrounding the use of enterprise funds for personal expenses by individual investors and the implications of non-compliance with tax laws [1][3]. Group 1: Regulations on Personal Expenses - Individual investors in enterprises other than sole proprietorships and partnerships cannot use enterprise funds for personal or family expenses, as this is considered a distribution of dividends subject to personal income tax [1][3]. - Sole proprietorships and partnerships allow personal investors to use enterprise funds for certain expenses, which are treated as profit distributions and taxed under "individual business income" [3]. Group 2: Borrowing from Enterprises - If an individual investor borrows from their enterprise and does not repay it by the end of the tax year, the unpaid loan may be treated as a dividend distribution, subject to personal income tax [3]. Group 3: Tax Deductions for Individual Business Owners - Individual business owners cannot deduct personal and family expenses from their taxable income [3]. - For expenses that are difficult to separate between business and personal use, 40% of such expenses may be considered business-related and allowed for deduction [3].

Core Viewpoint - The announcement by the State Taxation Administration and the Ministry of Industry and Information Technology regarding the release of the "Directory of Non-Transport Special Operation Vehicles with Fixed Devices Exempt from Vehicle Purchase Tax" aims to optimize the management mechanism of tax exemption policies for special vehicles, enhancing taxpayer service and rights protection [3]. Group 1: Background of the Announcement - The announcement is part of the efforts to implement the State Council's requirements for optimizing the business environment and improving tax management efficiency [3]. - The policy aims to better protect taxpayer rights by allowing taxpayers to enjoy tax exemption for special vehicles listed in the directory [3]. Group 2: Basic Information of the Directory - The current directory is the twentieth batch, involving 514 models from 207 enterprises [4]. Group 3: Application Process for Inclusion in the Directory - Vehicle manufacturers, import vehicle dealers, or individuals can apply for their models to be included in the directory through the designated management system [4]. - If an application does not pass the technical review, the applicant can reapply and provide supporting materials to contest the review outcome [4]. Group 4: Tax Exemption Procedures - For vehicles included in the directory, applicants can mark the tax-exempt status in the vehicle's electronic information, allowing taxpayers to enjoy the exemption [5]. - Vehicles sold before the directory's release can also be marked for tax exemption once they are included in the directory [6]. - If a taxpayer has already paid the vehicle purchase tax for a vehicle that is later included in the directory, they can apply for a tax refund by marking the vehicle's electronic information accordingly [8].

欢迎扫描下方二维码关注： 海关总署 税务总局 关于实施《出口货物已补税/未退税证明》联网核查的公告 海关总署 税务总局公告2025年第256号 为进一步优化口岸营商环境，促进跨境贸易便利，海关总署、税务总局决定对《出口货物已补税/未退税证明》（以下简称《证明》）实施电子数据联网 核查。现将有关事项公告如下： 海关总署 税务总局 2025年12月25日 链接： 两部门：2026年1月1日起实施《出口货物已补税/未退税证明》联网核查 来源 国家税务总局 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。 企业支出年未还未取得发票,怎么办? 根据企业会计制度的规定,对于已验收 入库的购进商品,如果发票尚未收到,企业 应当在月末合理估计入库成本、就形成了暂 估成本。2025会计年度即将结束,部分暂估 成本还没有取得发票怎么办?对此,企业除了 抓紧时间催要发票外,还要掌握政策规定, 要喜处理 一、自2026年1 ...

欢迎扫描下方二维码关注： 2026年度 个人所得税专项附加扣除 信息确认 12月31日 截止，我们按类别梳理了一批热点问答，希望能帮您高效完成信息 确认。下拉查看！ 子女教育 1.子女的范围包括哪些 ？ 答： 子女包括婚生子女、非婚生子女、养子女、继子女。也包括未成年但受到本人监护的非子女。 2.子女教育的扣除主体是谁 ？ 答： 子女教育的扣除主体是子女的法定监护人，包括生父母、继父母、养父母，父母之外的其他人担任未成年人的法定监护人的，比照执行。 3.子女教育的扣除标准是多少 ？ 答： 按照每个子女每年24000元（每月2000元）的标准定额扣除。 4.子女教育的扣除在父母之间如何分配 ？ 答： 父母可以选择由其中一方按扣除标准的100%扣除，即一人每月2000元扣除，也可以选择由双方分别按扣除标准的50%扣除，即一人每月1000元 扣除。只有这两种分配方式，纳税人可以根据情况自行选择。 5.在民办学校接受教育可以享受子女教育扣除吗 ？ 1.继续教育专项附加扣除的扣除范围是怎么规定的 ？ 答： 纳税人在中国境内接受学历（学位）继续教育的支出，在学历 （学位） 教育期间按照每月400元定额扣除。同一学历继续教 ...

欢迎扫描下方二维码关注： 您好, 按照你们店铺的注册资金 同志您好, 我们是 情况, 已经达到了建账标准, 按照 刚开业的建材店, 相关规定应当建账。这是相关政策 想问下个体户用不 文件，您可以带回去详细看看，有 III D 用建账啊? 疑问随时再来咨询。 (6 好的，谢谢您。 政策依据 1.《中华人民共和国税收征收管理法》 第十九条规定: 纳税人、扣缴义务人按 照有关法律、行政法规和国务院财政、 税务主管部门的规定设置帐簿,根据合 法、有效凭证记帐,进行核算。 1.《中华人民共和国税收征收管理法实施细则》 第二十二条规定：从事生产、经营的纳税人应当自 领取营业执照或者发生纳税义务之日起 1 5 日内 , 按照国家有关规定设置账簿。 2.《个体工商户建账管理暂行办法》 第八条规定: 达到建账标准的个体工 商户,应当自领取营业执照或者发生 复纳税义务之日起15日内，按照法律、 行政法规和本办法的有关规定设置账 簿并办理账务，不得伪造、变造或者 擅自损毁账簿、记账凭证、完税凭证 和其他有关资料。 李哥, 听说你们找专业会计 建账了?个体户建账有必要 兄弟,建账太有必要了! 达到 吗? 我刚开店也不懂。 标准不建账 ...

欢迎扫描下方二维码关注： —— 第四十六期 —— 每周高频热点问题汇编 2026年度个人所得税专项附加扣除信息确认已进入倒计时，截止时间为 2025年12月31日 ，税务部门提醒符合条件的居民个 人，务必及时通过个人所得税 APP完成操作！后台收到不少小伙伴的疑问： 为什么必须月底确认？ 2026年填报行不行？申报前确 认不行吗？未按时确认有啥影响？错过时间能补救吗？ 今天就结合这些问题，跟大家说清为啥要在年底前完成确认～ 一、 为什么 不能等2026确认？ 根据 《个人所得税专项附加扣除操作办法（试行）》第九条 的规定，纳税人次年需要由扣缴义务人继续办理专项附加扣除 的，应当于每年12月份对次年享受专项附加扣除的内容进行确认，并报送至扣缴义务人。纳税人未及时确认的，扣缴义务人于 次 年1月起暂停扣除 ，待纳税人确认后再行办理专项附加扣除。 小提示 1.提前确认才能"当月享受"，2026年填报会延迟优惠。12月确认后，2026年1月发工资时，公司就能直接按扣除标准算税，到 手工资即时增多；次年填报的话，1月起会按"无扣除"预缴个税，多缴的部分要等2027年汇算清缴才能退税。 2.系统不会自动延续旧信息 ， 哪 ...

Group 1 - The article discusses how businesses can manage their invoice issuance when they face insufficient invoice quotas at the beginning of the month [9][10] - Taxpayers can issue invoices within the limits of the previous month's remaining quota before completing their VAT declaration [9] - For taxpayers with low tax risk, the electronic invoice service platform can automatically increase their invoice issuance limit if they reach a certain percentage of their total issuance amount for the first time in a month [9][10] Group 2 - If the invoice quota is still insufficient, businesses can apply for manual adjustments through the electronic invoice service platform [9][10] - The process for applying for an invoice quota adjustment includes logging into the electronic tax bureau and selecting the appropriate options for adjustment [10][13] - Businesses must fill out the adjustment application with relevant information and upload supporting documents, such as purchase contracts or other materials that verify transaction authenticity [14][15]

Core Points - The new Value-Added Tax (VAT) Law of the People's Republic of China was passed on December 25, 2024, and will take effect on January 1, 2026 [1][8] - The law aims to establish a VAT system that supports high-quality development, standardizes tax collection, and protects taxpayers' rights [2][3] Chapter Summaries Chapter 1: General Principles - The VAT system is designed to serve the national economic and social development [2] - Taxpayers include individuals and entities engaged in taxable transactions within China [2][3] Chapter 2: Tax Rates - The standard VAT rate for most goods and services is set at 13% [5] - A reduced rate of 9% applies to specific sectors such as transportation and real estate [5] - Certain goods and services, including agricultural products and medical services, are exempt from VAT [24] Chapter 3: Tax Payable - Tax payable is calculated as the difference between output tax and input tax [14] - Special provisions exist for small-scale taxpayers, allowing simplified tax calculations [14][15] Chapter 4: Tax Incentives - Small-scale taxpayers with sales below a certain threshold are exempt from VAT [23] - Various sectors, including agriculture and education, are eligible for VAT exemptions [24] Chapter 5: Collection Management - VAT obligations arise at the time of transaction completion or receipt of payment [28] - Taxpayers must declare and pay VAT to the relevant tax authority based on their operational location [29] Chapter 6: Supplementary Provisions - The new VAT Law will replace the previous interim regulations starting January 1, 2026 [38]