欢迎扫描下方二维码关注： 问题： 如何在新电子税务局开具税收完税证明？ 操作指引： 登录新电子税务局后，点击【我要办税】-【证明开具】-【开具税收完税证明】功能菜单。 | | AND SOCIAL SERVICE FORMIC SCHINES | | | | | | --- | --- | --- | --- | --- | --- | | 6号办股 | 歌是使用: 开展改收购例。 | 改善做诗 | | 在共暦の改中設業歴史及紀 | ் | | 绿色气用服装 | | | | | | | 注震止势 | 开展被收次破(者)证明 | | | | | | | 开展短线网投注明 | | 开黄完较分割单 | 开典关欠起组明 | | | 院舞曲辅刀细味 | 时开税收重歌书(注口规范历处导用) | | | | | | GARTER | 中国独重新民族的证明开幕 | | | | | | 地台面建设备 | 中国科公室网易的证明开展 | | | | | | 一般品位置设 | 服务管局等隔目对外太好税务体家 | | | | | | 进口易改量强 | 服务有限制的发展的外交付经济管理 | | | | | | 标准管理 | 开具名口德( ...

Group 1 - The article discusses tax incentives available for individual businesses transitioning to corporate status, highlighting common tax benefits [5] - It emphasizes that retired military personnel can enjoy tax incentives for multiple individual businesses [5] - New regulations for individual businesses are introduced, detailing available tax and fee benefits [5] Group 2 - The article clarifies that input tax related to employee welfare items, such as air conditioning for staff dormitories, cannot be deducted from output tax [9][10] - It provides an example where a company purchased 20 air conditioners for 160,000, resulting in an input tax of 18,400, which cannot be deducted due to its classification as employee welfare [9] - The article states that if goods are used for both production and employee welfare, the input tax must be allocated accordingly [9] Group 3 - It outlines that for domestic passenger transport services, input tax can be deducted if the invoice details match the actual taxpayer [11][13] - The article specifies that the input tax deduction for domestic passenger transport services is subject to compliance with existing VAT regulations [14][15]

Group 1 - The core viewpoint of the article emphasizes the importance of labor capacity identification as a basis for workers to enjoy work-related injury insurance benefits after injury recognition [3] - Labor capacity identification is necessary when a worker has sustained injuries that lead to disabilities affecting their ability to work, and the injuries must be stable after treatment [3][4] - If a worker only suffers minor injuries that do not affect their labor capacity, there is no need for labor capacity identification [3] Group 2 - The applicants for labor capacity identification can be categorized into three groups: the employer of the injured worker, the injured worker themselves, and the close relatives of the worker [5] - Upon receiving an application for labor capacity identification, the committee must review the submitted materials and inform the applicant of any deficiencies within five working days [6] - If the applicant fails to rectify the deficiencies within the given timeframe without a valid reason, the application will be considered abandoned [6] Group 3 - If the materials provided by the applicant are complete, the labor capacity identification committee is required to organize the identification process and reach a conclusion within 60 days of receiving the application [6] - In cases where the injury is complex and involves multiple medical specialties, the conclusion period may be extended by an additional 30 days [7]

Tax Reduction Policies - The article outlines a tax reduction policy effective from January 1, 2023, to December 31, 2027, which includes a 50% reduction in various taxes for small-scale taxpayers, small and micro enterprises, and individual businesses [3] - The specific taxes affected include resource tax (excluding water resource tax), urban maintenance and construction tax, property tax, urban land use tax, stamp duty (excluding securities transaction stamp duty), cultivated land occupation tax, education fee surcharge, and local education surcharge [3] Eligibility Criteria - Small and micro enterprises are determined based on the annual income tax settlement results. If a company qualifies as a small and micro enterprise after the settlement, it can enjoy the "six taxes and two fees" reduction from July 1 of the settlement year to June 30 of the following year [4] - If a company no longer qualifies as a small and micro enterprise, it must stop applying for the tax reduction. However, if it is a small-scale VAT taxpayer, it can still apply for the reduction [4] Timeline for Tax Reduction - The article provides a timeline for the tax reduction benefits for the years 2023 to 2027, detailing the specific periods during which companies can apply for the "six taxes and two fees" reduction [5] New Enterprises and Tax Benefits - Newly established enterprises registered as general VAT taxpayers can apply for the "six taxes and two fees" reduction if they meet specific criteria, including not exceeding 300 employees and total assets of 50 million [5] - After the first tax settlement, if a new enterprise is determined not to be a small and micro enterprise, it cannot apply for the reduction from the following month until June 30 of the next year [5] Tax Exemption for Cultural and Religious Services - The article mentions that certain cultural and religious venues, such as museums and temples, can exempt their ticket revenues from VAT [18][20]

Core Viewpoint - The article emphasizes the importance of timely reporting of income received through company accounts to avoid tax risks, highlighting the legal implications of tax evasion under Chinese tax law [3]. Tax Risks and Regulations - Tax risks arise when income is received through personal accounts without proper declaration, potentially leading to accusations of concealing income and false reporting [3]. - The basis for the mentioned tax risks is derived from the "Tax Collection and Administration Law of the People's Republic of China," specifically Article 63, which outlines penalties for tax evasion [3]. Common Misunderstandings about Stamp Duty - Misunderstanding 1: Not all contracts are subject to stamp duty; only those listed in the tax rate table and other specified documents are taxable [7]. - Misunderstanding 2: Transactions without a sales contract still require stamp duty on related documents like orders and requisitions [8]. - Misunderstanding 3: Stamp duty is non-refundable even if a contract is signed and later canceled [9]. - Misunderstanding 4: Contracts without a specified taxable amount still require stamp duty based on the actual settlement amount [10]. - Misunderstanding 5: The taxable basis for stamp duty excludes VAT amounts listed in contracts [11]. - Misunderstanding 6: Changes in contract amounts require adjustments in stamp duty; increases necessitate additional payments, while decreases may allow for refunds [12]. Policy References - Relevant policies include the "Stamp Duty Law of the People's Republic of China," implementation details from the Ministry of Finance and the State Taxation Administration, and specific announcements regarding stamp duty matters [13].

欢迎扫描下方二维码关注： /E明/邵工昌仍为"/大拟区伯大巨变, 条件4: 同意单独设置退税物品销售明细账，并准 确核算。 二. 备案手续 符合条件且有意向备案的企业,填写 《境外旅客购物离境退税商店备案表》， 直接或者委托退税代理机构向主管税务机 关报送。 境外旅客购物离境退税商店备案表 备案时间: tt一社会信用代码 记本 藤田郡 主管税务机关应当在收齐备案资料的 5个工作日内核对备案条件，对符合备案 条件的完成备案，对不符合备案条件的告 知企业。有关新增备案商店情况，及时报 告省税务局。 n 温馨提示 等您的商店完成备案后，只要与 本地退税代理机构就预付金等事项达 成一致后，就可以成为"即买即退" 商店啦。 TESTER 《国家税务总局关于推广境外旅客购 物离境退税"即买即退"服务措施的公 告》（国家税务总局公告2025年第9号） 《国家税务总局关于修改<境外旅客 购物离境退税管理办法（试行）>的公 告》（国家税务总局公告2025年第11 号) 供稿：张丽 制作：赵丽云 来源 上海税务 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 ...

欢迎扫描下方二维码关注： 为帮助新办纳税人更好了解新办企业涉及的税费事项及办理流程，我们将陆续推出"开业第一课"系列宣传辅导产品，帮助纳税人尽快度 过"新手期"，更好开展经营活动。 今天带你了解： 征纳互动服务业务操作流程 。 la 2017 建议您优先选择全国统一规范电子税务 局办理，首先，让我们一起学习如何登录 "征纳互动"吧。 。 纳互动服务。 接下来,让我们一起来了解下它都有哪 些功能吧。 01 功能一: 智能咨询 力施工作自能合同 动内容，或者语音输入咨询内容，点击【发 动内容，或者语音输入咨询内容，点击【发 发生机器 为您提供7×24小时智能互动服务, 给出相 关办理流程及政策推送。 02 功能二:人工互动 如果您需要人工服务,您可以直接点击 会话框左下方的【人工】图标，或发送文字 "人工"并点击"转人工"按键接入人工服 务,与人工坐席实时互动。 转接人工后,您可以选择通过文字、图 片、音频通话等方式享受人工答疑服务。 如果有操作上的困难,可点击【远程协 助】 ，开启共享屏幕, 由税务人员辅导如何 进行操作。 16 03 功能三：留言、预约 场能量： 上一篇： 在互动窗口点击【留言】按键，提交在线 ...

欢迎扫描下方二维码关注： 高校毕业季来临 近些年，为了促进高校毕业生就业创业 国家出台了一系列政策措施 以下政策补贴，大家千万别忘记领！ @高校毕业生 这些就业创业的 政策补贴请知晓 眼业技能 评价补贴 补贴对象 通过初次职业技能评价并取得职业资 格证书（包括职业技能等级证书、专 项职业能力证书，不含培训合格证 ඝ) 的毕业年度高校毕业生 -政策标准- 由各地根据当地实际情况确定 NIS @高校毕业生 这些就业创业的 政策补贴请知晓 社会保险 补贴 补贴对象一 对离校2年内未就业的高校毕业生灵 足球队直播视剧得关键的意得之一年 数额的社会保险补贴 政策标准 原则上不超过其实际缴费的2/3 补贴 期限量长不超过2年 NEWs @高校毕业生 这些就业创业的 政策补贴请知晓 次性求职 补贴 补贴对象 些业学年积极求职创业的低保家庭、 零就业家庭、防止运会监测对象和特 因人员中的高校毕业生，残疾及获得 国家助学贷款的高校毕业生 政策标准一 由各地根据当地实际情况确定 NIFFE @高校毕业生 这些就业创业的 政策补贴请知晓 次性创业 补贴 补贴对象 首次创办小微企业或从事个体经营且 新创办企业或个体工商户自工商登记 ...

Core Viewpoint - The article emphasizes the importance of maintaining proper accounting records for businesses, particularly in the hospitality sector, to ensure compliance with tax regulations and foster long-term trust with customers [8]. Group 1: Accounting Practices - Businesses are required to keep accounting records, including ledgers and tax-related documents, for a minimum of 10 years as per the tax regulations in China [8]. - Properly maintained accounting records not only ensure compliance but also reflect the integrity and reliability of the business, which is crucial for long-term development [8]. Group 2: Invoice Management - There are four methods for dynamically determining the total invoice quota for taxpayers: monthly adjustments, temporary adjustments, periodic adjustments, and manual adjustments [13]. - Monthly adjustments involve automatic updates to the invoice quota at the beginning of each month based on the taxpayer's usage [13]. - Temporary adjustments can occur when a taxpayer with good credit reaches a certain percentage of their quota, triggering an automatic increase [13]. - Periodic adjustments are made based on the taxpayer's actual business performance and previous usage [14]. - Manual adjustments can be requested by taxpayers when their business circumstances change, subject to approval from tax authorities [15]. Group 3: Tax Exemptions and Special Invoices - Small-scale taxpayers with monthly revenues below 100,000 can opt to issue special invoices by waiving their tax exemption on that portion of sales [19]. - For example, a small-scale taxpayer can choose to issue a special invoice for a portion of their sales while maintaining tax exemptions on the remaining sales [19].

Group 1 - The article provides a step-by-step guide for individuals to report personal equity transfer income through the Natural Person Electronic Tax Bureau and the Personal Income Tax App [2][4][5] - It emphasizes the importance of entering the correct information regarding the invested enterprise, including the unified social credit code and the tax period [5][7] - The process includes filling out information for both the transferor and the transferee, with specific requirements for the transferee if they are an individual [9][11] Group 2 - The article outlines the verification process for the transferee to confirm the equity transfer information, which can be done through both the Natural Person Electronic Tax Bureau and the Personal Income Tax App [13][14][17] - It details the steps for the transferor to check the acceptance status of their submitted materials and initiate tax declaration once the tax authority has accepted the information [20]