Core Viewpoint - The article provides a comprehensive guide on the annual declaration and payment of business ledger stamp duty, including calculation methods, applicable tax rates, and available preferential policies for taxpayers [19]. Group 1: Tax Declaration and Calculation - Taxpayers, including domestic units or individuals, must declare and pay the business ledger stamp duty within fifteen days after the end of the fiscal year [2]. - The taxable amount is calculated as: Taxable Amount = Tax Base × Applicable Tax Rate, where the tax base is the total amount of paid-in capital (equity) and capital reserves recorded in the ledger [3][23]. - The applicable tax rate for business ledger stamp duty is 0.25% [4][24]. Group 2: Preferential Policies - From January 1, 2023, to December 31, 2027, small-scale VAT taxpayers, small and micro enterprises, and individual businesses can enjoy a 50% reduction in various taxes, including stamp duty (excluding securities transaction stamp duty) [5][25]. - From August 1, 2023, to December 31, 2027, banks and financial asset management companies are exempt from stamp duty on contracts and property transfer documents related to the disposal of non-performing assets [6][25]. - Insurance guarantee fund companies are exempt from stamp duty on newly established business ledgers until December 31, 2027 [8][26]. Group 3: Electronic Tax Filing Process - To file for business ledger stamp duty, taxpayers must log into the electronic tax bureau and navigate to the tax declaration section [9][29]. - The process includes selecting the tax period, entering relevant information for stamp duty, and confirming the details before submission [12][13][32]. - The system automatically applies the "six taxes and two fees" preferential policy if the taxpayer qualifies, displaying the total tax reduction [14][33].

Tax Regulations for Individual Business Owners - Individual business owners must calculate their income based on operating income and cannot declare salary income [5] - According to the tax regulations, reasonable salary expenses paid to employees can be deducted, but the salary of the business owner cannot be deducted before tax [6] Tax Incentives for Small-scale Taxpayers - From January 1, 2023, to December 31, 2027, small-scale taxpayers with monthly sales not exceeding 100,000 yuan (or quarterly sales not exceeding 300,000 yuan) are exempt from value-added tax [8] - Small-scale taxpayers are subject to a 3% tax rate on taxable sales during the same period [8]

欢迎扫描下方二维码关注： 是首两大 预填申报指南 搞定预填申报，办税更高效 为进一步提高税源采集质量和申报率,优化 办税体验，新电子税务局及慧办平台上线房土两 税(房产税、城镇土地使用税)预填申报功能. 系统自动预填核心数据,跟着这份指南操作,轻 松完成税源采集。 预填数据从哪来? 系统自动抓取核心征管系统中的房 地 产 交 易 契 税 申 报 征 收 信 息 ， 包 括 土 地 出 转 让 税 费 申 报 、 增 量 房 交 易 税 收 申报及存量房交易税费申报数据,精 准 匹 配 税 源 信 息 ， 省 去 手 动 填 报 麻 烦。 下面以城镇土地使用税预填为例 : 预填时分别从相应的字段表中调用 需 要 的 数 据 ， 当 交 易 信 息 和 外 部 门 共 享 信 息 同 时 存 在 某 些 信 息 时 ， 按 如 下 规 则 处 理： 不 动 产 相 关 信 息 如 面 积 、 坐 落、 单 元 号 等 ， 以 外 部 门 数 据 为 准； 涉 税 信 息 如 计 税 价 格 等 ， 以 税 务 数据为准。 以上规则仅适用于以不动产交易信息预填的情形。 预填重点数据提醒 在进行预填时需要注意核对以下 ...

欢迎扫描下方二维码关注： 厦门市房产税及城镇土地使用税按半年缴纳，2025年下半年的申报期限为2026年1月1日-1月31日。实际申报中，大家常会 对地下建筑是否征税、免租期要不要缴税等问题存在疑问。为帮大家理清问题准确申报，小编整理了一些常见问答，一起来看看 吧！ 问题1.未取得房产证的房产，是否需要缴纳房产税？ 答： 需要。 根据《中华人民共和国房产税暂行条例》第二条规定，房产税由产权所有人缴纳。产权属于全民所有的，由经营管理的单位 缴纳。产权出典的，由承典人缴纳。产权所有人、承典人不在房产所在地的，或者 产权未确定及租典纠纷未解决的，由房产代管 人或者使用人缴纳 。 问题2.出租房产约定免租期，这段时间没有租金还需要缴房产税吗？ 答： 需要。 根据《财政部 国家税务总局关于安置残疾人就业单位城镇土地使用税等政策的通知》（财税〔2010〕121号）第二条规定， 对出租房产，租赁双方签订的租赁合同约定有免收租金期限的， 免收租金期间由产权所有人按照房产原值缴纳房产税 。 问题3.企业的地下车库、储藏室不属于地上房产，是否需要缴房产税？ 答： 需要。 根据《财政部 国家税务总局关于具备房屋功能的地下建筑征收房 ...

热点梳理 图片 问答来啦 本期申税小微继续带您回顾常见操作类可视答疑收集的问题，一起来学习一下这期有关企业所得税更正申报、个人所得税扣缴端及App 相关的12366热点问答吧~ 一、企业所得税 图片 1. 如果2026年一季度企业所得税预缴申报后，发现申报有误，该怎么更正或者作废呢？ 答 ： 登录新电子税务局后，依次点击【我要办税】-【税费申报及缴纳】-【 申报更正与作废 】功能菜单，就能找到对应的更正或作 废入口。 二、个人所得税 图片 1. 企业在为员工进行工资薪金申报，计算税款时，系统提示"上一属期未按照6万扣除累计减除费用"，这该怎么处理呢？ 12366 图片 2. 企业为员工申报个税时，系统显示"身份证验证中"，无法完成申报，但实际已经报送成功了，应该怎么处理呢？ 答 ： 这个报错表示系统尚未获取到公安机关的居民身份登记信息，当再次报送人员信息的时候呢，系统会自动获取验证结果，或者 可以通过"状态更新"功能进行手动更新。 图片 3. 对于生产经营所得汇算，如果纳税人取得一处或多处经营所得，应该向哪里的税务机关申报呢？B表和C表又该怎么报送？ 答 ： 根据个人所得税法的相关规定，纳税人取得经营所得，按 ...

欢迎扫描下方二维码关注： 在一年《汉西书 .. . . 流程清晰不踩坑 需报告的涉税信息类型 (基础信息) 纳税人名称、法定代表人（负责人）、注册地址、 经营地址、联系电话、经营范围等 账户信息 银行存款账户开户 / 变更 / 注销（包括基本户、 一般户等) (其他信息) 从业人数、核算方式、生产经营期限、办税人员 等 报告渠道及操作步骤 线上渠道: 电子税务局 > 1. 登录全国统一规范电子税务局，进入"我 要办税"→"综合信息报告" 模块 BARE 2806 2 2. 选择对应信息类型（如"涉税市场主体 "存款账户账号报告") 身份信息变更" "存款账户账号报告"变更的操作步骤 amiser (3) (3)中国工具机构 + + i i E 【 】【 】【 】 = = = = -ASUS - le ଆସାଧ 2 3.填写变更后的信息（标红项为必填）， 上 传相关证明材料（如变更后的营业执照、银 行开户许可证等，清晰扫描件即可) "涉税市场主体身份信息变更"变更的操作步骤 > 4. 核对信息无误后提交，保存成功后，系统 自动更新信息，纳税人可下载《税务事项通 知书》留存(通常 1-3 个工作日,可在 "我 的 ...

Group 1 - The core concept of business income refers to the income obtained by individual industrial and commercial households from production and business activities, as well as income from sole proprietorships, partnerships, and other paid service activities [2][5] - Taxpayers with business income must file personal income tax returns annually, with prepayments due within fifteen days after the end of each month or quarter, and final settlement to be completed by March 31 of the following year [4][5] - The tax rate for business income is progressive, ranging from 5% to 35%, calculated based on the total income minus costs, expenses, and losses [8] Group 2 - The period for filing the 2025 personal income tax business income settlement is from January 1, 2026, to March 31, 2026 [7] - Taxpayers who receive business income from multiple sources can choose to file a consolidated annual return with the tax authority where one of the business operations is managed [6][13] - Filing channels include the Natural Person Electronic Tax Bureau web portal and in-person submissions at the local tax authority's service hall [11]

欢迎扫描下方二维码关注： 代"税款手续费. 操作步骤 登录自然人电子税务局(扣缴端) 自然人电子税务局（扣缴端） 座码登录 2 带出单户核对清册 点击左侧菜单"退付手续费核对"，进入 "退付手续费核对"界面，系统自动弹出确 认信息提示框，点击【我知道了】，系统自 动带出单户核对清册 . | | 87 - B15 Editoria | 0.1 | Call College | 2 1.00819 | | | | | | | | | | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | I E CONSULERS | ------- | E CARBACHEN | (CORDINER) | LEATIONAL LA / RULERY | | | | | | | | | | | 0 McAllifield | 发布(图)点题的(f 3608738.9. | O CARANE | B AC (RED | CASE | 4/4919 | STEILE LIZIAIN RENERACE | 定要的 ...

Core Viewpoint - The article emphasizes the importance of correctly issuing invoices for labor services provided by individuals to businesses, warning against using inappropriate invoices like meal or transportation receipts, which cannot be deducted for tax purposes and may involve risks such as fraudulent invoicing [2]. Group 1: Invoice Application Process - Individuals can apply for labor service invoices through the electronic tax bureau, which can be accessed via a mobile app [2]. - The first step involves selecting the location (e.g., Beijing) and completing facial recognition on the app [4]. - Users must click on "General Invoice Application" and then "New Application" to fill in the sales information [5][6]. - The application requires verification of personal identity as the seller, and users must provide buyer information, including whether the buyer is an individual [9]. - Users must specify the taxable sales location and provide project details, including project name and amount, selecting the appropriate tax rate [10][12]. - After confirming tax information, users can submit the application and await approval from the tax authority [15]. Group 2: Invoice Download Process - To download the issued invoice, users can access the "Invoice Information Query" section in the app, selecting the date range for their application [17]. - Once the application status shows "Pending Issuance," users can click to issue the invoice, which will then change to "Issued," allowing for download [18].

欢迎扫描下方二维码关注： 现公布《证券期货违法行为"吹哨人"奖励工作规定》，自公布之日起施行。 附件：证券期货违法行为"吹哨人"奖励工作规定 中国证监会 财政部 2025年12月30日 （来源：财政部金融司） 证券期货违法行为"吹哨人"奖励工作规定 第一条 为规范证券期货违法行为举报，鼓励"吹哨人" 提供重大违法行为线索，加大对证券期货违法行为的打击力 度，依据《中华人民共和国证券法》 《中华人民共和国证券投 资基金法》《中华人民共和国期货和衍生品法》《私募投资基 金监督管理条例》等法律法规，制定本规定。 第二条 本规定所称"吹哨人"， 是指了解证券期货违法 行为情况、掌握线索及证据，愿意为保护投资者合法权益担当 责任，主动向中国证券监督管理委员 会(以下简称中国证监会) 提供证券期货违法行为线索的单位或者个人。 任何单位和个人有权向中国证监会提供涉嫌证券期货违 法行为线索，提倡实名提供重大违法行为线索。 第三条 中国证监会对"吹哨人"提供的线索，遵循依法 秉公处理，分级负责办理，严格保密信息，充分保护"吹哨人" 合法权益的工作原则。 第四条 "吹哨人"可以通过中国证监会公布的网络平台、邮寄地址等渠道，提供有 ...