欢迎扫描下方二维码关注： 发票，是指在购销商品、提供或者接受服务以及从事其他经营活动中，开具、收取的收付款凭证。 在日常开票过程中，您是否注意到发票" 备注栏 "的填写要求？根据相关规定，开具以下 7种发票 时，除了填写纳税人识别号、金 额等必填信息外，还 需要正确填写备注栏信息 ，避免因发票开具不规范导致增值税进项税额无法抵扣、发票被退回等问题。 发票"备注栏"填写不规范的后果 • 根据《财政部 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）规定，纳税人取得的增值税扣税凭证 不符合法律、行政法规或者国家税务总局有关规定的， 其进项税额不得从销项税额中抵扣 。 • 根据《企业所得税税前扣除凭证管理办法》（国家税务总局公告2018年第28号）规定，企业取得填写不规范等不符合规定的发 票， 不得作为税前扣除凭证 。 • 营改增后，土地增值税纳税人接受建筑安装服务取得的增值税发票，应按照《国家税务总局关于全面推开营业税改征增值税试点 有关税收征收管理事项的公告》（国家税务总局公告2016年第23号）规定，在发票的备注栏注明建筑服务发生地县（市、区）名称及项 目名称， 否则不得计入土地增值 ...

方法一： 1.以企业业务身份登录电子税务局，点击【我要办税】-【发票使用】-【发票开具】-【蓝字发票开具】。 欢迎扫描下方二维码关注： | 全国统一规范电子教务局 (TITS) Days | | GS ROOR NOTH CONN MONE | | | | | 1525 14 | | --- | --- | --- | --- | --- | --- | --- | --- | | | 影響の役 | 颜色入大使用 | 01 | 最近使用: 19和电话盆区。 | 于集动的有限 | 820代建(月) | × | | | 保合管家庭用 | 发表示 | | | | | | | | 3700 | | | | | | | | | 对面中国及空调 | 代不要意见文章 使用出租不2产 (家庭用) | 发量代开(I) # 汇总代开发展中通 | | 代开发集中国作贸 工程的重要发展 | | | | | EdETA | 非是有代代出版中语 | | | | | | | | 其它事项申通 | 文章中国 | | | | | | | | 五中月平台之全球社界参区进 | 发展资讯 | 发展可集成才申请 | | 发算遗失,创新创业 | | | ...

欢迎扫描下方二维码关注： ▲戳蓝色字关注蓝色柳林财税室 2026年度社会保险费缴费工资申报工作已于2026年1月1日起正式启动。为更好帮助广大缴费人了解缴费政策和操作流程，顺利完成申报，今 天我们来看： 如何通过社保费管理客户端进行年度缴费工资申报和已申报工资调整？ Step.02 点击进入【年度缴费工资申报】模 块，系统会自动带出已参保未申报缴 费工资职工信息。在【月缴费工资】 一栏内，填写该职工的缴费工资，点 击【提交申报】,即可完成工资申报。 1111 已申报工资调整 Step.01 登录单位社保费管理客户端，进入模 块 【缴费工资申报】 【年度缴费工资 调整】，点击【职工选取】，选取需 要调整工资基数的职工, 点击【添加】。 Step.02 在【月缴费工资】一栏内，填写该职 工需要调整的新工资基数，确认无 误后点击【提交】，即可完成已申 报工资调整。 相关阅读 // | 文字 杨祥煜 陈天霞 | 审核 陆静艳 | | --- | --- | | 责编 裘 敬 | 编发 李一园 | ▼ 点击下方名片关注蓝色柳林财税室 ▼ 来源宁波税务 欢迎扫描下方二维码关注： 2026年度社会保险费缴费工资申报开始啦！ ...

Core Viewpoint - The article discusses new regulations for the registration of general VAT taxpayers in China, effective from January 1, 2026, as per the announcement by the State Taxation Administration. Group 1: Changes in Sales Amount - Taxpayers must account for adjustments in sales amounts due to self-supplementation, corrections, risk control checks, or tax inspections based on the time of tax obligation occurrence [1]. Group 2: Termination of Guidance Period Management - Starting January 1, 2026, the management of the VAT general taxpayer guidance period will be discontinued. General taxpayers who have a balance of prepaid VAT due to the issuance of special VAT invoices can use it to offset VAT payable or apply for a refund from the tax authority [2]. Group 3: Clarification of Effective Date - For taxpayers filing VAT returns for the fourth quarter of 2025 or December, if their annual taxable sales exceed the stipulated standard, the effective date for general taxpayer status will be January 1, 2026 [3]. Group 4: Registration Requirements - Taxpayers whose annual taxable sales exceed the stipulated standard must register as general taxpayers, except for non-enterprise units that infrequently engage in taxable transactions and choose to be small-scale taxpayers, as well as natural persons [7][8]. Group 5: Registration Process - Taxpayers must complete the registration for general taxpayer status within 10 working days from the date of adjustment if their annual taxable sales exceed the stipulated standard. They must fill out the "General VAT Taxpayer Registration Form" accurately [11].

Group 1 - The article provides a step-by-step guide for individuals to register as new taxpayers through the electronic tax bureau, emphasizing the importance of verifying and updating personal information such as business type and contact details [2][4][5] - It highlights the automatic selection of certain options like fixed quota assessment and electronic delivery of tax documents, which can be adjusted based on individual business needs [7][9] - The process includes a section for applying for invoice needs, which is crucial for new taxpayers to manage their tax obligations effectively [9][10] Group 2 - The article outlines the timeline for various tax declarations and payments, including value-added tax, personal income tax, and corporate income tax, indicating specific deadlines for compliance [16][21] - It mentions the requirement for individual business owners to file annual income tax returns by March 31 of the following year, detailing the necessary forms and submission processes [19][20] - The article encourages the use of online services for tax inquiries and submissions, promoting the convenience of digital platforms for tax management [22][24]

Group 1 - The article discusses the tax implications of company mergers, specifically stating that companies merging and retaining the original investment entities will be exempt from deed tax on the transfer of land and property rights [4][6]. - It clarifies that the term "investment entity" refers to the original contributors who must exist in the restructured company, and their contribution ratios may change [4][6]. - The article also addresses whether companies selling non-property parking spaces or basements are subject to stamp duty based on property transfer documents [4][6]. Group 2 - The article outlines the regulations regarding the annual taxable sales amount for VAT taxpayers, indicating that it includes all taxable sales within a continuous 12-month period, excluding certain transactions like the sale of intangible assets or real estate [10][12]. - It specifies that adjustments to sales amounts due to corrections or audits should be accounted for in the corresponding tax period [10]. - The article mentions that small-scale taxpayers and certain financial institutions can opt for a quarterly tax period instead of a monthly one [12][13].

来源山东税务 欢迎扫描下方二维码关注： 欢迎扫描下方二维码关注： 税务人员 起征点标准由国务院规定，报全 国人民代表大会常务委员会备案。 就老板 怎么判断是不是小规模 OS 纳税人? 税务人员 小规模纳税人，是指年应征增值税 销售额未超过五百万元的纳税人。 根据国民经济和社会发展的需要, 国务院可以对小规模纳税人的标准 作出调整，报全国人民代表大会常 务委员会备案。 来源： 国家税务总局烟台市税务局 国家税务总局烟台市莱山区税务局 国家税务总局烟台高新技术产业开发区税务局 编发： 国家税 务总局山东省税务局纳税服务和宣传中心 编审：王 羽 邵洋洋 承受房屋、土地用于提供社区养老、托育、 家政服务的,免征契税。 (四) 用于提供社区养老、托育、家政服务的房 产、土地,免征不动产登记费、耕地开垦费、土 地复垦费、土地闲置费;用于提供社区养老、托 育、家政服务的建设项目,免征城市基础设施配 套费;确因地质条件等原因无法修建防空地下室 的，免征防空地下室易地建设费。 为社区提供养老、托育、家政等服务的机构 自有或其通过承租、无偿使用等方式取得并用于 提供社区养老、托育、家政服务的房产、土地， 免征房产税、城镇土地使用 ...

Core Viewpoint - The article discusses the concept of non-compete agreements in the context of employment, emphasizing the necessity for companies to implement these agreements judiciously and only with employees who have access to confidential business information [3][4]. Summary by Sections Non-Compete Agreements - Non-compete agreements prevent employees from working for competing businesses or starting their own similar businesses after leaving the company [3]. - Companies can only sign non-compete agreements with senior management, senior technical personnel, and other employees who are obligated to keep business secrets [3]. Scope of Non-Compete Agreements - Companies must inform employees about the reasons for the non-compete agreements and specify the confidential information that needs protection [3]. - Employees who only possess general industry knowledge or access to non-confidential business information are not subject to non-compete obligations [3][4]. Implementation of Non-Compete Agreements - Companies should assess the necessity of implementing non-compete agreements and avoid including employees who have not been exposed to confidential business information [4]. - Non-compete agreements can be initiated when employees leave the company, based on their job roles and the nature of their work [10]. Duration of Non-Compete Agreements - The duration of non-compete agreements should be determined based on the level of confidentiality and the validity of the business secrets, with a maximum duration of two years [13]. Economic Compensation and Non-Compete Obligations - If a company fails to pay economic compensation, employees are still required to fulfill their non-compete obligations unless the company has communicated delays in payment [15]. - Employees can terminate their non-compete obligations if the company does not pay the economic compensation within specified timeframes [15].

欢迎扫描下方二维码关注： 财政部 海关总署 税务总局 关于"十五五"期间支持科普事业发展进口税收优惠政策的通知 财关税〔2026〕12号 各省、自治区、直辖市、计划单列市财政厅（局），新疆生产建设兵团财政局，海关总署广东分署、各直属海关，国家税务总局各省、自 治区、直辖市、计划单列市税务局： 为支持科普事业发展，现将有关进口税收优惠政策通知如下： 一、对向公众开放的科技馆、自然博物馆、天文馆（台、站）、气象台（站）、地震台（站），以及高校和科研机构所属向公众开放的科 普场馆、科普基地， 进口以下商品免征进口关税和进口环节增值税： （一）为从境外购买自用科普影视作品播映权而进口的拷贝、工作带、硬盘，以及以其他形式进口自用的承载科普影视作品的拷贝、工作 带、硬盘。 （二）国内不能生产或性能不能满足需要的自用科普仪器设备、科普展品等科普用品。 二、第一条中的科普影视作品、科普用品是指符合科学技术普及法规定，以普及科学技术知识、倡导科学方法、传播科学思想、弘扬科学 精神为宗旨的影视作品、科普仪器设备、科普展品。 三、第一条第一项中的科普影视作品相关免税进口商品清单见附件，第二项中的科普用品免税进口商品清单由科技部会同 ...

欢迎扫描下方二维码关注： 申税⼩微，我是⼀名涉税专业服务机构的涉税服务⼈员，⼀个⼈代理了好多家企业，想问下我们线上有没有更加便捷适合代理办 税的功能，有没有可以批量办税的功能呀？ 有的哦！全国统⼀规范电⼦税务局上线了 批量申报 。下⾯，申税⼩微就为⼤家讲解⼀下全国统⼀规范电⼦税务 局中，涉税专业服务机构的"批量申报"服务吧！ 功能说明 涉税专业服务机构批量申报服务，是指在全国统一规范电子税务局中为涉税专业服务机构所属涉税服务人员 设置代理人账户 ， 涉税服务人员通过代理人账户为多户委托人办理纳税申报业务。 批量申报模块可实现 批量申报、批量零申报、申报后批量作废、批量缴款、批量证明开具 。 Tips 批量申报功能向 TSC5级 的涉税专业服务机构开放使用， 涉税专业服务机构可以通过报送涉税专业服务机构及服务人员 实名信息，报送涉税专业服务协议信息，遵守执业规范，遵守行政管理规定，设立党组织、提高专业技能等方式进行积分， 具体请参照《涉税专业服务信用评价管理办法》相关积分规则。除了批量办税功能，所有纳入税务部门管理的涉税专业服务 机构均可通过单户办理为委托方企业办税。 操作步骤 在全国统一规范电子税务局登录页面 ...