欢迎扫描下方二维码关注： ▲戳蓝色字关注蓝色柳林财税室 日常使用数电发票时，不少纳税人常会碰到实际开票需求超出当前额度的情况——比如旺季订单集中爆发、临时承接大额交易，或是特定业 务场景下需要开具更高金额的发票。目前，全国统一规范电子税务局提供的「发票额度调整申请」功能，是解决这类问题的便捷途径。您无需跑 线下大厅，在线就能申请。 今天我们来看： 如何在电子税务局依申请人工调增发票额度？ 电子税务局 如何在电子税务局 依申请人工调增发票额度 (2) 政策依据 《国家税务总局关于推广应用全面 数字化电子发票的公告》(国家税 务总局公告2024年第11号） 税务机关根据纳税人的 税收风险程度 纳税信用级别 实际经营情况等因素 通过电子发票服务平台授予发票总额度 并实行动态调整 纳税人因实际经营情况发生 变化需要调整发票总额度 的，经主管税务机关确认后 予以调整。 发票额度动态调整 发票额度动态调整是系统根据纳税人发 票赋额类别、历史开票情况等,对纳税 人发票额度进行自动调整,包括: ● 月初赋额调整 月初赋额调整是指信息系统每月初 自动对纳税人的发票总额度进行调 整。 ● 赋额临时调整 赋额临时调整是指纳税信用良 ...

Group 1 - The article discusses the differences in special deductions for old and new employees, highlighting that old employees' deduction base is based on the previous year's average monthly income, while new employees' base is their actual income for the current month [2] - It explains the various types of special additional deductions available, including those for children's education, continuing education, major medical expenses, housing loan interest or rent, elderly care, and childcare for children under three [2] - Other deductions mentioned include contributions to enterprise annuities, occupational annuities, commercial health insurance, personal pensions, and eligible charitable donations [2] Group 2 - The article outlines the cumulative income differences for the current year, noting that as cumulative income increases, the taxable income also rises, which may affect the applicable withholding rate [2] - It provides a detailed breakdown of the personal income tax rates applicable to comprehensive income, including various income brackets and corresponding withholding rates [2]

Group 1 - The announcement by the National Taxation Administration outlines the management of individual income tax collection for personnel working on construction projects across provinces, stating that general contractors and subcontractors are responsible for withholding and paying taxes on behalf of their employees [2] - Labor dispatch companies are also required to withhold and pay individual income tax for workers dispatched to work in different provinces [2] - Taxpayers temporarily engaging in production and business activities across counties must report tax matters to the tax authority at their location and submit relevant documents for tax recognition [2] Group 2 - The operational process for the Natural Person Electronic Tax Bureau (WEB version) includes logging in, selecting the unit, and entering the tax declaration interface [3][12] - Users can switch between units and access the personal income tax business handling interface [5] - The system allows for the collection and submission of personnel information and special additional deduction information [7][8] Group 3 - After completing personnel information collection, users can proceed to the comprehensive income declaration, selecting the tax period and entering normal salary income data [11][19] - The system provides options for various income types, including normal salary, special deductions, and other classifications [20][21] - Users must ensure that all information submitted complies with the individual income tax law and related regulations [17][18]

欢迎扫描下方二维码关注： 易错点,快来了解一下吧! × 易籍点● 个人提供广告服务需要申报缴纳文 化事业建设费。 V 正解 在中华人民共和国境内提供广告服务 的广告媒介单位和户外广告经营单位,应 按照规定缴纳文化事业建设费。 因此,个人提供广告服务不需要申报 缴纳文化事业建设费。 政策依据:《财政部 国家税务总局 关于营业税改征增值税试点有关文化事业 建设费政策及征收管理问题的通知》(财 税〔2016〕25号） 增值税小规模纳税人中 2万元 月销售额 x | 易错点号 棋牌室需申报缴纳文化事业建设费。 娱乐服务,是指为娱乐活动同时提供 场所和服务的业务。具体包括:歌厅、舞 厅、夜总会、酒吧、台球、高尔夫球、保 龄球、游艺(包括射击、狩猎、跑马、游 戏机、蹦极、卡丁车、热气球、动力伞、 射箭、飞镖）。 棋牌不在上述列举范围内,因此不 需要申报缴纳文化事业建设费。 政策依据:《财政部 国家税务总局 关于全面推开营业税改征增值税试点的通 知》(财税[2016]36号) (*) 易错点目 撸值税小规模纳税人上个月广告代 理服务不含税销售额不到2万元,免征 文化事业建设费。 Z 距解 来源 浙江税务 欢迎扫描下方二维码 ...

欢迎扫描下方二维码关注： 功能路径 登录电子税务局后，您可以通过以下路径进入 申报界面: 1.【我要办税】-【税费申报及缴纳】-【增值税及附 加税费申报（小规模纳税人）】 增值税及附加税费申报（小规模纳税人） L 2.首页搜索栏输入关键字查找【增值税及附加税费申 报（小规模纳税人）】 3.通过"本期应申报提醒"进入 、操作步骤 目前系统针对不同纳税人设立了两种办税模式： 一是针对业务简单标签,系统推荐确认式申报; 二是针对业务复杂，系统推荐填表式申报。 情形1.如为确认式申报模式: (1)纳税人需要对税（费）数据展示结果进行确认: 05年（波）8000 @ 425.29 0 |474 e in @ 0 00 小规模纳税人确认式申报 (2)纳税人确认销售收入是否正确，如存在未开票收入，纳税 人可将未开票收入按货物及劳务销售额与服务、不动产和无 形资产销售额，分别进行补录。 @ iss 0 |25 N @ In at ①点击"货物及劳务销售额"输入框，进入货物及劳务未开票 收入补录，纳税人根据实际经营情况编辑完成后点击【确认】 小规模确认式修改收入 ②点击"服务、不动产和无形资产销售额"输入框，进入服务、 不动产 ...

欢迎扫描下方二维码关注： 来源：北京税务 h Lank & 果香满溢的时节，欢乐相伴。 采摘园里，果树挂满沉甸甸的果实, 游客们拎着竹篮穿梭林间， 这个假期，充实又治愈 ...... 妈妈,这就是我们公司的 采摘园,水果可甜了。 嗯，不错，对了，你刚实习 会计, 最近工作顺利吗? 当然顺利呀,我上个月 还给公司申报纳税了呢~ 那妈妈考考你,这个月 (10月)的申报期是多 会啊? 当然是15号了。 错, 今年10月的申报期延长 到27号了，作为一个会计， 申报期的变化要格外留意。 妈妈,您的会计经验多 我真的应该向您学习啊~ 切记要按照规定的期限 办理纳税申报哦~ 根据《中华人民共和国税收征收管理 法实施细则》第一百零九条规定,税收征 管法及本细则所规定期限的最后一日是法 定休假日的,以休假日期满的次日为期限 的最后一日;在期限内有连续３日以上法 定休假日的，按休假日天数顺延。 假期的"采摘" 乐趣,是人们对自然的亲近。 按期申报纳税是企业合规经营的保障。 在感受果香和欢乐的同时,别忘记今年10月申报 纳税期限截至10月27日哦! 纳税人应当按照《中华人民共和国水法》等规 定申领取水许可证。 第三十三条 本办法 ...

欢迎扫描下方二维码关注： 常见问题一 计税依据确认不准确 01 | 以含税价作为计税依据 仅 错误表现 纳税人直接按含增值税的合同总价计税。 (✓ 合规提醒 根据《中华人民共和国印花税法 》 8 第五条规定: 应税合同的计税依据，为合同所列的金额，不包括列 明的增值税税款; 应税产权转移书据的计税依据，为产权转移书据所列 的金额，不包括列明的增值税税款; 应税营业账簿的计税依据，为账簿记载的实收资本 （ 股本 ）、资本公积合计金额; 证券交易的计税依据，为成交金额。 02 | 计税依据未包含未列明金额 （× 签订的合同上未列明金额，纳税人认为可以忽略不 计税。 (✓ 合规提醒 根据《中华人民共和国印花税法》 8 第六条规定： 应税合同、产权转移书据未列明金额的，印花税的计 税依据按照实际结算的金额确定。 计税依据按照前款规定仍不能确定的，按照书立合 同、产权转移书据时的市场价格确定；依法应当执行政府 定价或者政府指导价的，按照国家有关规定确定。 常见问题二 特殊情形处理不当 01 合同取消错误期望退税 (× 错误表现 合同未履行，纳税人以为已缴印花税可退或抵税。 ▽ 合规提醒 根据《财政部 税务总局关于印花税 ...

Group 1 - The article discusses the tax deductibility of reasonable salary and wage expenses incurred by companies, which are allowed to be deducted from taxable income [3][4][5] - Reasonable salary and wage expenses are defined as those paid to employees according to the company's established salary system, which must comply with industry and regional standards [5][6] - Companies must ensure that their salary and wage payments are consistent, orderly, and legally compliant with personal income tax obligations [7][8] Group 2 - Employee welfare subsidies that are included in the salary system and paid alongside wages can be deducted, provided they meet specific criteria set by tax authorities [7][8] - Companies can deduct expenses related to external labor dispatching, categorized as either labor service expenses or salary and welfare expenses, depending on the payment recipient [9] Group 3 - Companies are allowed to deduct social insurance and housing fund contributions made for employees, including basic medical, pension, unemployment, work injury, and maternity insurance [18] - Additional contributions for supplementary pension and medical insurance are deductible within specified limits [18] Group 4 - Interest expenses incurred by companies during business operations are deductible, provided they meet certain conditions related to borrowing from financial institutions [27][29] - Companies must provide documentation to justify the reasonableness of interest expenses when claiming deductions [29][31] Group 5 - Employee welfare expenses are deductible up to 14% of total salary and wage expenses, with specific categories of welfare expenses outlined for eligibility [40] - Companies must maintain separate accounting records for welfare expenses to ensure accurate reporting and compliance [41] Group 6 - Advertising and business promotion expenses are deductible up to 15% of annual sales revenue, with higher limits applicable to certain industries [59][61] - Companies can carry forward any excess advertising expenses to future tax years for deduction [59][61]

欢迎扫描下方二维码关注： ⇧ 点 蓝字 关注 "蓝色柳林财税室" 2024年1月1日起，村民委员会、 村民小组按照农村集体产权制度改革要 求，将国有土地使用权、地上的建筑物 及其附着物转移、变更到农村集体经济 组织名下的，暂不征收土地增值税。 -享受条件- 农村集体经济组织，应按规定在农 业农村部门办理注册登记，被赋予以字 母"N"开头的统一社会信用代码，并 取得《农村集体经济组织登记证》。 -- -政策依据_ 《财政部 国家税务总局关于农村集 体产权制度改革土地增值税政策的公告》 (2024年第3号) > 农村集体经济组织股份合作制改革 免征契税 實受誰你 农村集体经济组织 优惠内容_ 自2017年1月1日起，对进行股份 合作制改革后的农村集体经济组织承受 原集体经济组织的土地、房屋权属，免 征契税。 真受錄作 经股份合作制改革后，承受原集体 经济组织的土地、房屋权属。 -政策依据- -------------- 1.《财政部 税务总局关于支持农村 集体产权制度改革有关税收政策的通知》 (财税〔2017〕55 号）第一条 2.《财政部 税务总局关于契税法实 施后有关优惠政策衔接问题的公告》 (2021年第2 ...

Core Viewpoint - The article discusses the tax implications for companies purchasing art and the requirements for paying stamp duty on contracts, emphasizing compliance with tax regulations to avoid penalties [4][11][15]. Group 1: Tax Treatment of Art Purchases - Companies purchasing art for collection or display cannot deduct depreciation for tax purposes as these assets are treated as investment assets [4][5]. - The tax treatment is governed by the announcement from the National Taxation Bureau, which specifies that depreciation and amortization expenses for art cannot be deducted during the holding period [5]. Group 2: Stamp Duty Regulations - Companies must pay stamp duty on documents that establish a sales relationship, even if no formal contract is signed [11][12]. - The stamp duty is calculated based on the amount stated in the contract, and any discrepancies between the contract amount and the actual settlement amount require adjustments and potential additional payments [15][17]. - Non-compliance with stamp duty regulations can lead to penalties, including back taxes and interest, as well as a downgrade in tax credit ratings [17][18]. Group 3: Tax Incentives for Small Enterprises - Small and micro enterprises can benefit from a 50% reduction in stamp duty from 2023 to 2027, provided they maintain an A-level tax credit rating, which also grants access to expedited processing [19].