Group 1 - The article provides a step-by-step guide for enterprises to log into the new electronic tax bureau and file environmental protection tax declarations [2][3][4] - It details the process of selecting tax types, specifically the environmental protection tax, and how to fill in the necessary information regarding pollution sources [3][4][5] - The article emphasizes the importance of accurately reporting pollution control measures and the automatic calculation of pollution equivalents based on the provided data [6][9][10] Group 2 - It outlines the requirements for businesses to qualify as tax refund stores for overseas travelers, including having general VAT taxpayer status and a good tax credit rating [16][18] - The article explains the process for businesses to apply for registration as a tax refund store, including the necessary documentation and conditions [19][20] - It also describes the procedures for changing or canceling the registration of a tax refund store, including the timeline for notifying tax authorities of any changes [26][28]

Core Viewpoint - The article provides a comprehensive guide on how to issue electronic invoices through the railway ticketing app, emphasizing the ease of access and various methods available for users to obtain their invoices. Group 1: Accessing Electronic Invoices - Users can open electronic invoices via the Railway 12306 app by registering and logging in, then navigating to the electronic invoice section [3][4]. - Alternative methods to access the electronic invoice section include searching for "电子发票" in the app's search bar or selecting it from the homepage [5][6]. Group 2: Issuing Electronic Invoices - To issue an electronic invoice, users must first complete identity verification upon their initial access to the invoice issuing section [6][7]. - Users can select the trip for which they want to issue an invoice from the "待开票" (Pending Invoices) section and fill in the required invoice details before confirming the issuance [7][8]. Group 3: Invoice Management - After successfully issuing an invoice, users can preview and download it in PDF or OFD formats, or send it to their email for future reference [9][10]. - Users can also manage their electronic invoices through the personal income tax app, where they can query and download invoices from their invoice folder [10][11].

Group 1 - The article provides guidance on how to print a cross-regional tax report through the new electronic tax bureau, detailing the steps for querying and downloading the report [1] - It emphasizes the importance of verifying the correct tax authority and query time if the report cannot be found [1] Group 2 - Instructions are given on how to modify a cross-regional tax report, including logging into the electronic tax bureau and accessing the relevant menu [4][5] - The article outlines the process for querying existing reports and selecting the report to be modified [7][8] - It specifies the fields that can be modified, such as the business method and contact information, and confirms successful submission of changes [10][11] Group 3 - The article explains how to apply for cross-regional migration through the electronic tax bureau, highlighting the necessary steps for submission [12] - It notes that the migration application updates daily and that the taxpayer must check the updated address the following day [14] Group 4 - Conditions for becoming a tax refund store are outlined, including the requirement for general VAT taxpayer status and a good tax credit rating [18] - The process for filing a registration form for the tax refund store is described, including submission to the tax authority [20] - The article details the procedure for changing or canceling the registration of a tax refund store, including the necessary documentation [24][25]

欢迎扫描下方二维码关注： 小杜 申税小微，我刚接手企业员工工资薪金个人所得税申报工作，我们经理让我把上个月员工的个税给申报 掉，我之前没接触过，你能教教我怎么操作吗？ 没问题，申报工资薪金个人所得税需要通过自然人电子税务局（扣缴端）进行操作，具体流程跟我一起来 学习一下吧。 申税 小微 一、人员信息采集 1.通过扫码或输入密码等方式，登录自然人电子税务局（扣缴端），选择【人员信息采集】，将员工信息进行填写。 二、收入及减除费用填写 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。 1. 选择【综合所得申报】，会跳出确认信息提示，点击【确定】。 2．根据提示框内的内容，按需选择【复制上月数据】、【标准模版导入】或【生成零工资记录】。 若是首次申报，则可以选择【生成零工资记录】，已录入的员工信息会自动代入，根据实际情况填写收入数据即可。 三、税款计算 将相关数据填写完成后，返回进入【税款计算】界面，将已 ...

欢迎扫描下方二维码关注： 支持乡村振兴税费优惠政策 支持农村基础设施建设 抽水蓄能发电取用水 免征水资源税 享受主体 符合条件的纳税人 优惠内容 抽水蓄能发电取用水免征水资源税。 享受条件 纳税人的免税、减税项目，应当单独核算实际取用水量；未单独核算或者不能准确提供实际取用水量的，不予免税和减税。 政策依据 《财政部税务总局水利部关于印发<水资源税改革试点实施办法>的通知》（财税〔2024〕28号）第十六条第三项、第十八条 片图 来源 | 河北税务 责任编辑 | 王威 张那 刘天妮 来源 河北税务 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。 根据《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)规定,九、已开具的数电发票通过电子发票 服务平台自动交付。开票方也可以通过电子邮件、 二维码、下载打印等方式交付数电发票。选择下载 打印方式交付的,数电发票的 ...

欢迎扫描下方二维码关注： 支持乡村振兴税费优惠政策 支持农村基础设施建设 农村电网维护费免征增值税 片图 享受主体 农村电管站以及收取农村电网维护费的其他单位 优惠内容 享受条件 农村电网维护费包括低压线路损耗和维护费以及电工经费。 政策依据 1、自1998年1月1日起，在收取电价时一并向用户收取的农村电网维护费免征增值税。 2、对其他单位收取的农村电网维护费免征增值税。 1.《财政部国家税务总局关于免征农村电网维护费增值税问题的通知》（财税字〔1998〕47号） 2.《国家税务总局关于农村电网维护费征免增值税问题的通知》（国税函〔2009〕591号） 来源 | 河北税务 责任编辑 | 王威 张那 刘天妮 来源 河北税务 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。 HITT-TECT AT 税务局开具数电发票? 第一步:进入全国统一规范电子税务局网页端,点击【登录】。 第二步:以企业身份进行登 ...

Group 1 - The article discusses tax and fee preferential policies to support rural revitalization and infrastructure construction, specifically focusing on heating enterprises in the "Three North" regions [2][3]. - Heating enterprises in the "Three North" regions will be exempt from value-added tax (VAT) on heating fee income from residents until the end of the 2027 heating season [2][3]. - The "Three North" regions include various provinces and municipalities such as Beijing, Tianjin, Hebei, and Inner Mongolia, among others [3]. Group 2 - Conditions for enjoying the tax exemption include being a heating enterprise, which encompasses production and operation of heating products [3]. - The heating period is defined as the time from the start of heating in the second half of the year to the end of heating in the following year [3]. - The heating fee income subject to VAT exemption must be accounted for separately according to the relevant regulations [3].

Core Viewpoint - The article discusses tax incentives for enterprises involved in public infrastructure projects supported by the state, highlighting the "three exemptions and three reductions" policy for corporate income tax [3][10]. Summary by Relevant Sections Tax Incentives - Enterprises engaged in state-supported public infrastructure projects can enjoy corporate income tax exemptions for the first three years and a 50% reduction for the next three years, starting from the year they first generate operational income [3][10]. Eligible Projects - The public infrastructure projects eligible for these tax incentives include ports, airports, railways, highways, urban public transport, electricity, and water conservancy, as specified in the "Public Infrastructure Project Corporate Income Tax Incentive Directory" [4][10]. Conditions for Enjoyment - To qualify for the tax incentives, enterprises must meet specific conditions outlined in the "Public Infrastructure Project Corporate Income Tax Incentive Directory," including the requirement for projects to be independently functional and accounted for separately [5][10].

Group 1 - The article discusses the tax rates for contract tax on the transfer of land use rights and housing transactions, effective from December 1, 2024 [3][4][6] - For individuals purchasing their only residential property, the contract tax rate is reduced to 1% for properties of 140 square meters or less, and 1.5% for properties exceeding 140 square meters [3][4] - For individuals purchasing a second residential property, the contract tax rate is reduced to 1% for properties of 140 square meters or less, and 2% for properties exceeding 140 square meters [3][4] - The contract tax rate for third and subsequent residential properties is set at 3% [3][4] Group 2 - The article outlines the requirements for high-tech enterprises to enjoy tax incentives, including the need for registration for at least one year [7][8] - High-tech enterprises must meet specific criteria regarding R&D expenditure, personnel, and product sales to qualify for tax benefits [10][12] - If a high-tech enterprise undergoes significant changes, such as mergers or restructuring, it must report to the recognition authority within three months [13][14]

Core Viewpoint - The article discusses the regulations and standards for the payment of marine usage fees in China, detailing the conditions under which these fees are applicable and the processes for payment and exemptions. Group 1: Marine Usage Fees Regulations - Units and individuals using specific marine areas for more than three months must pay marine usage fees as per regulations [2] - For exclusive marine activities lasting less than three months that may significantly impact national defense and maritime safety, a temporary marine usage permit is required, along with the payment of marine usage fees [3] - The marine usage fees are calculated based on the type of marine use, area classification, and corresponding standards as outlined in relevant documents [4] Group 2: Payment Standards and Procedures - Short-term marine usage fees are set at 50% of the annual standard for usage not exceeding six months, and the full annual standard for usage exceeding six months but less than one year [5] - For projects involving land reclamation, non-permeable structures, and underwater tunnels, a one-time marine usage fee is applied, while other projects are charged annually based on usage duration [7] - If the marine usage fee exceeds 100 million yuan and the payer faces difficulties in making a one-time payment, they may apply for installment payments, with the first installment being at least 50% of the total fee [8] Group 3: Exemptions and Reductions - Certain marine usage projects are exempt from fees, including military use, public service docks for government administration, and non-commercial public infrastructure [9] - Projects approved by the State Council for fixed asset investment may receive a fee reduction, with specific caps based on the project's classification [10] Group 4: Application and Payment Process - The application for marine usage fees can be submitted through the national electronic tax bureau, with a detailed process for fee declaration and payment outlined [11][12]