欢迎扫描下方二维码关注： 1.涉税专业服务机构以企业业务身份登录电子税务局，点击【我要办税】→【涉税专业服务】→【涉税专业服务机构管理】。 2.进入"涉税专业服务机构管理"功能界面，点击从业人员后面的【管理】。 3.进入"涉税专业机构人员信息采集"功能界面，查看以"代理业务"身份登录出现提示的人员是否在已采集的人员列表内： （1）如果不在列表内，点击【新增】采集人员信息； （2）如果在已采集的人员列表内，请查看该人员的状态，如果状态不为"任职中"时，请根据状态类型进行相应处理。如果状态为"任职中"，但是 以"代理业务"身份登录出现"未查询到您与该代理企业的关联关系信息"提示的，可点击【新增】重新采集该人员信息（原已采集的该人员信息无需删 除）。 状态说明： 待确认：税务登记信息中该人员信息发生变更，需同步调整； 待删除：税务登记信息中已无该人员信息，需同步调整； 审批中：律师、会计师、税务师人员发生变更时，需税务机关审核； 待提交：该人员信息被变更过，需进行提交； 任职中：当前未进行过任何操作的在职人员。 4.录入人员信息，其中标记红色星号的为必填项，填写完毕后，点击【确定】。 一、人员信息采集 5.在"涉税 ...

Group 1 - The article discusses the process for taxpayers to claim special additional deductions for education and childcare expenses through a mobile app [4][5][6] - Taxpayers can choose different deduction methods for multiple children, allowing for flexibility in how deductions are applied [4][5] - Specific information required for claiming housing loan interest deductions includes property ownership details, loan information, and spouse's identification [6][7] Group 2 - The article emphasizes the importance of preparing necessary information in advance to streamline the deduction filing process [6][7] - Taxpayers must confirm their basic information and select the appropriate deduction year before proceeding with the application [4][5] - The deadline for confirming personal income tax special additional deductions for the 2026 fiscal year is approaching, highlighting the urgency for taxpayers to act [9]

Group 1 - The article discusses the process for resetting the declaration password for withholding clients in the electronic tax bureau system, highlighting three methods for password recovery [5][6]. - It outlines the registration process for the withholding client system, which includes four steps: entering regional and unit information, obtaining tax information, recording tax personnel information, and setting up automatic data backup [7]. Group 2 - The article references the implementation of the new Value-Added Tax (VAT) law in China, which will take effect on January 1, 2026, and outlines the conditions under which taxable transactions involving multiple tax rates are assessed [12]. - It details the annual income tax declaration process for individual industrial and commercial households, specifying that they must report their income tax within 15 days after the end of each quarter and complete annual reconciliation by March 31 of the following year [14].

Policy Overview - The declaration period for the business ledger stamp tax is annual, and taxpayers must declare and pay within fifteen days after the end of the fiscal year [2] - The taxable amount is calculated as the tax base multiplied by the applicable tax rate, where the tax base is the total amount of paid-in capital (share capital) and capital reserves recorded in the ledger [2] - The applicable tax rate for the business ledger stamp tax is 0.25% [2] - From January 1, 2023, to December 31, 2027, certain small-scale taxpayers and individual businesses will benefit from a 50% reduction in various taxes, including the stamp tax [2] Operational Guidelines - To declare the stamp tax, taxpayers should log into the new electronic tax bureau, navigate to the tax declaration section, and select the stamp tax for reporting [4][5] - After entering the required information, taxpayers must confirm and submit the details, which will then display a summary of the tax sources for confirmation before final submission [6] Information Retrieval - Taxpayers can check their basic information by logging into the electronic tax bureau and navigating to the taxpayer information query section [7] - Current tax source recognition information can be viewed by selecting "stamp tax" in the tax type recognition section [8] - Additional tax source recognition information can be accessed through the comprehensive information report section [9]

Core Viewpoint - The article discusses the regulations regarding the Value-Added Tax (VAT) law in China, specifically focusing on the obligations of foreign entities and individuals conducting taxable transactions within the country [3][12]. Group 1: Tax Obligations for Foreign Entities - Foreign entities and individuals are considered the withholding agents for VAT when they engage in taxable transactions in China, unless they have appointed a domestic agent for tax declaration [3][4]. - The VAT payable is calculated based on the sales amount multiplied by the applicable tax rate [5]. Group 2: Tax Declaration Locations - Withholding agents must declare and pay the VAT to the tax authority at their institution's location or residence. If the institution is located outside China, the declaration must be made to the tax authority where the taxable transaction occurs [6]. Group 3: Application of Tax Rates - When a taxable transaction involves multiple tax rates, the applicable rate is determined based on the primary business activity of the transaction [12]. - The new VAT law will come into effect on January 1, 2026, replacing the previous interim regulations [12][13].

Group 1 - The article discusses the different VAT rates applicable based on taxable transactions, with a simplified tax method rate of 3% [3] - It outlines the calculation methods for VAT, distinguishing between general and simplified methods, where the general method calculates tax based on the difference between output and input VAT, while the simplified method calculates based on sales multiplied by the collection rate [3] - Non-taxable transactions are specified, including services provided by employees for wages, administrative fees, and certain agricultural and medical services [3] Group 2 - The timing of tax obligations is defined, indicating that tax obligations arise on the day of receiving payment or issuing an invoice for taxable transactions [5] - The location for tax payment is determined by the taxpayer's fixed business location or the location of the taxable transaction for those without a fixed location [6] - The tax reporting period can vary, with options for ten days, fifteen days, one month, or one quarter, and taxpayers must report within fifteen days after the period ends [6][7]

欢迎扫描下方二维码关注： 跨年度支出申报时，暂未取得有效 培训 ! TITUTION FAMILY WALLE 企业当年度实际发生的相关成本、费用,由 于各种原因未能及时取得该成本、费用的有效凭证， 企业在预缴季度所得税时,可暂按账面发生金额进 行核算;但在汇算清缴时,应补充提供该成本、费用 的有效凭证。 根据《国家税务总局关于发布<企业所得税税 前扣除凭证管理办法>的公告》(国家税务总局公告 2018年第28号) 规定: 第十三条 企业应当取得而未取得发票、其他外 部凭证或者取得不合规发票、不合规其他外部凭证 的,若支出真实目已实际发生,应当在当年度汇算清 缴期结束前,要求对方补开、换开发票、其他外部凭 证。补开、换开后的发票、其他外部凭证符合规定的, 可以作为税前扣除凭证。 第十四条 企业在补开、换开发票、其他外部凭 证过程中, 因对方注销、撤销、依法被吊销营业执照、 被税务机关认定为非正常户等特殊原因无法补开、 换开发票、其他外部凭证的,可凭以下资料证实支出 真实性后,其支出允许税前扣除: (一) 无法补开、换开发票、其他外部凭证原因 的证明资料(包括工商注销、机构撤销、列入非正常 经营户、破产公告等证 ...

欢迎扫描下方二维码关注： 向自然人支付"劳务报酬"的企业，经办人登录 自然人电子税务局网页端 ，发起劳务费发票代开申请，取得劳务报酬的自然人缴纳增值税等税费 后，系统自动代开劳务报酬的数电发票传送至企业 。 企业发起代开申请 第一步 、企业办税人员登录自然人电子税务局网页端，选择【单位办税】进入扣缴功能。 第二步 、 点击【扣缴申报】-【个人代开发票】-【发票代开发起（劳务报酬）】 进入功能页面。 第三步 、在"发票代开发起（劳务报酬）"页面，点击【发起申请】开始为代开申请人发起劳务报酬发票代开信息。 第四步 、发票信息包括"销售方信息"、"购买方信息"、"项目信息"、"应税行为信息"、"其他信息"。 温馨提示 ： 销售方仅支持选择任职受雇从业类型为 "其他"或"实习学生（全日制学历教育）" 的人员，您若未查询到请先前往"人员信息采集"进 行添加。 第五步 、完成以上信息录入后，点击【提交】进入确认信息页面，对信息确认无误后，点击【确定提交】，提交成功后， 代开申请人的个人所 得税APP同步收到相应的"劳务费发票代开申请"待办 。 销售方办理"劳务费发票代开申请" 温馨提醒：蓝色柳林财税室为非官方平台，是由编 ...

Group 1 - The article discusses the procedures for enterprises to handle expenses incurred in the current year for which valid invoices have not been obtained, allowing them to account for these expenses based on the amounts recorded in their books during quarterly income tax prepayments [10][11] - According to the announcement by the State Administration of Taxation, enterprises must obtain valid invoices or external vouchers for expenses that have actually occurred, and if not obtained, they should request the counterpart to issue or replace the invoices before the end of the annual tax settlement period [10][15] - If an enterprise is unable to obtain invoices due to special circumstances such as the counterpart's business license being revoked, they can provide alternative documentation to substantiate the authenticity of the expenses for tax deduction purposes [11][14] Group 2 - The article outlines that for fixed assets, if the full invoice has not been obtained due to outstanding payments, the enterprise can provisionally include the contractually agreed amount in the tax base for depreciation, with adjustments to be made within 12 months after the asset is put into use [11] - It is stated that expenses that were not deducted in the year they were incurred can be retroactively deducted in subsequent years if valid invoices or supporting documents are obtained, with a limitation of five years for such retroactive claims [15] - The article clarifies that wages and salaries that are accrued and actually paid to employees before the end of the annual tax settlement are eligible for tax deductions in the year they are accrued [18]

欢迎扫描下方二维码关注： 政策核 心 Part.1 自2023年1月1日至2027年12月31日，允许 先进制造业企业 按照 当期可抵扣进项税额加计5% 抵减应纳增值税税额（以下称加计 抵减政策）。 政策依据：《财政部 税务总局关于先进制造业企业增值税加计抵减政策的公告》（财政部 税务总局公告2023年第43号） 享受对象 Part.2 先进制造业企业 是指高新技术企业（含所属的非法人分支机构）中的制造业一般纳税人。 高新技术企业是指按照 《科技部 财政部 国家税务总局关于修订印发〈高新技术企业认定管理办法〉的通知》 （国科发火 〔2016〕32号）规定 认定的高新技术企业 。 先进制造业企业具体名单，由 各省、自治区、直辖市、计划单列市 工业和信息化部门会同同级科技、财政、税务部门确定。 加计抵减情形 Part.3 先进制造业企业按照现行规定计算一般计税方法下的应纳税额（以下称抵减前的应纳税额）后，区分以下情形加计抵减： 1.抵减前的应纳税额 等于零的 ，当前可抵减 加计抵减额 全部结转下期抵减； 2.抵减前的应纳税额 大于零，且大于当期可抵减加计抵减额的 ，当期可抵减加计抵减额全额从抵减前的应纳税额中抵减 ...