Core Viewpoint - The article discusses the implementation of the "Tax Payment Credit Management Measures" effective from July 1, 2025, which includes social insurance fees and non-tax revenues in the credit evaluation system [1]. Group 1: Policy Implementation - The new policy aims to unify the collection of social insurance fees and non-tax revenues, enhancing the credit evaluation process for tax payments [1]. - Companies that fail to meet tax payment deadlines will incur credit deductions based on specific indicators outlined in the policy [3]. Group 2: Credit Deduction and Repair Mechanism - Companies can receive credit deductions for failing to submit tax declarations on time, with specific points deducted for various infractions, such as 5 points for late tax declarations [3]. - There is a mechanism for credit repair, allowing companies to recover points if they correct their infractions within specified timeframes, such as 100% recovery if corrected within 3 days [4][5]. Group 3: Examples of Credit Repair - A company that discovers a missed declaration and corrects it within one day can recover all deducted points, resulting in a final score of 0 [4]. - If a company delays payment but makes partial payments over time, it can still recover points based on the timing and amount of payments made [5]. Group 4: Application for Credit Repair - Companies with recorded credit infractions can apply for credit repair before the annual evaluation, while those without recorded infractions will have their credit automatically updated based on corrective actions taken [7].

欢迎扫描下方二维码关注： 来源： 北京税务 供稿：北京顺义税务 纳税人缴纳契税后发生下列情形，可依照有 关法律法规申请退税: (1) 因人民法院判决或者仲裁委员 会裁决导致土地、房屋权属转移行为 无效、被撤销或者被解除，且土地、 房屋权属变更至原权利人的； (2) 在出让土地使用权交付时，因 容积率调整或实际交付面积小于合同 约定面积需退还土地出让价款的; (3) 在新建商品房交付时，因实际 交付面积小于合同约定面积需返还房 价款的。 、需要提交的资料 纳税人依照《中华人民共和国契税法》以及《 财政部 税务总局关于贯彻实施契税法若干事项执行 口径的公告》（财政部 税务总局公告2021年第23 号）规定，向税务机关申请退还已缴纳契税的，应 提供纳税人身份证件，完税凭证复印件，并根据不 同情形提交相关资料: 1.权属转移行为无效、被撤销或者被解除 │ 情况1 在依法办理土地、房屋权属登记前，权属转移 合同或合同性质凭证不生效、无效、被撤销或者被 解除的，提交合同或合同性质凭证不生效、无效、 被撤销或者被解除的证明材料。 情况2 人民法院判决或者仲裁委员会裁决导致土地、 房屋权属转移行为无效、被撤销或者被解除，且土 ...

欢迎扫描下方二维码关注： 来源 山西税务税宣速递 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。 办税辅导员了本险 查阅办税操作,征期热点,政策辅导 就来山西税务税宣速递 小张: 小王, 电子税务局开具发票时, 发现销售 方信息有误, 如何修改呢? 稍等,我在税宣速递-信息检索中查一下,找 到了,你看看,现在没有加入山西税务微信 企业号也能查阅了 电子税务局开具发票时, 发现销售方信息有 误,如何进行修改? 山西税务微信企业号 八张: 太好了, 真方便。 这是税宣速递新增加的一项服务, 为提 升纳税人获取服务的便捷性, 针对未加入山 西税务微信企业号的纳税人无法查阅税宣 速递推送信息的问题, 通过特定方式实现了 单条税宣速递内容分享转发后即可查阅的 功能。 新服务体验方法: 通过山西税务 微信企业号进入【税宣速递】栏目,点 击下方 信息检索 。 转发即可看,转起来吧! 国家税务总局山西省税务局 曾 ...

Group 1 - The article discusses the process for individual business operators to apply for resuming operations after a temporary suspension, emphasizing the need to submit a written report to tax authorities before the suspension and to apply for resumption before restarting operations [14] Group 2 - The article outlines the new consumption tax policy for super luxury cars, stating that the retail price threshold for such vehicles is set at 900,000 yuan (excluding VAT) and includes various types of powertrains [16] - It specifies that no consumption tax will be levied on the sale of second-hand super luxury cars, defined as vehicles that have completed registration and are sold before reaching the mandatory scrapping standard [16] - The new regulations will take effect on July 20, 2025 [17]

欢迎扫描下方二维码关注： 小张: 小王, 电子税务局开具发票时, 发现销售 方信息有误, 如何修改呢? 稍等,我在税宣速递-信息检索中查一下,找 到了, 你看看, 现在没有加入山西税务微信 企业号也能查阅了 电子税务局开具发票时, 发现销售方信息有 误,如何进行修改? 山西税务微信企业号 来源 山西税务税宣速递 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。 个社社运公开具、重点群体 全业招用税费扣减政策 根据《财政部 税务总局 退役军人事务部关于 进一步扶持自主就业退役士兵创业就业有关税收 政策的公告》(财政部 税务总局 退役军人事务部公 告2023年第14号)、《财政部 税务总局 人力资源社 会保障部 农业农村部关于进一步支持重点群体创 业就业有关税收政策的公告》(财政部 税务总局 人 力资源社会保障部 农业农村部公告2023年第15号) 均规定,公告所称企业是指属于增值税纳税人或企 业所得税 ...

Group 1 - The article outlines the eligibility criteria for startup technology enterprises to receive investment, including being registered in mainland China, having fewer than 300 employees, and not exceeding total assets and annual sales of 50 million yuan [3] - It specifies that the startup must not be listed on any stock exchange at the time of investment and for two years thereafter, and that R&D expenses must account for at least 20% of total costs in the investment year and the following tax year [3] Group 2 - The article details the conditions for venture capital enterprises, which must also be registered in mainland China and comply with specific regulations regarding venture capital funds [4] - It states that within two years post-investment, the venture capital enterprise and its affiliates must hold less than 50% of the equity in the invested startup [4] Group 3 - The article describes the tax benefits for venture capital enterprises, allowing them to deduct 70% of their investment amount from taxable income if the investment is held for at least two years [5] - It emphasizes that the investment must be made directly in the startup and not through the acquisition of existing shares from other shareholders [4][5] Group 4 - The article mentions that limited partnership venture capital enterprises must also meet specific criteria, including being established under relevant laws and regulations, and must invest in unlisted small and medium-sized high-tech enterprises [9] - It highlights that the investment must be held for a minimum of two years to qualify for tax deductions [10]

欢迎扫描下方二维码关注： 答:根据《财政部 税务总局关于完善增 值税期末留抵退税政策的公告》(财政部 税务 总局公告2025年第7号)的规定,三、本公告 所称制造业等4个行业纳税人,是指从事《国 民经济行业分类》中"制造业"、"科学研究 和技术服务业"、"软件和信息技术服务业"、 "生态保护和环境治理业" 业务相应发生的 增值税销售额占其全部增值税销售额的比重 超过50%的纳税人。销售额比重根据纳税人 申请退税前连续12个月的销售额计算确定; 申请退税前经营期不满12个月但满3个月的, 按照实际经营期的销售额计算确定。 四、本公告所称房地产开发经营业纳税 人,是指从事《国民经济行业分类》中"房地 产开发经营" 业务相应发生的增值税销售额 及预收款占其全部增值税销售额及预收款的 比重超过50%的纳税人。销售额及预收款比 重根据纳税人申请退税前连续12个月的销售 额及预收款计算确定; 申请退税前经营期不 满12个月但满3个月的, 按照实际经营期的销 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 ...

Group 1 - The article discusses the taxation policies related to luxury vehicles and new energy vehicles, specifically focusing on the consumption tax implications for different types of vehicles [4][6]. - It clarifies that for new energy vehicles, only the retail stage incurs consumption tax, unlike traditional luxury cars which are taxed at both import and retail stages [4][6]. - The article emphasizes that the base price of a vehicle must exceed 900,000 yuan (excluding VAT) to be subject to consumption tax, and additional costs for optional features do not affect this threshold [4][5]. Group 2 - The article explains that second-hand luxury cars sold by taxpayers are exempt from consumption tax, provided they meet specific conditions regarding registration and ownership transfer [6]. - It outlines the tax exemption policy for individuals renting out properties, stating that if the average monthly rent does not exceed 100,000 yuan, the rental income is exempt from VAT [17][19]. - The article references the relevant tax regulations that allow for the averaging of rental income over the lease period to determine VAT applicability [19].

Core Viewpoint - The article provides guidance on how to use the new electronic tax bureau for applying for and adjusting digital invoices, emphasizing the steps involved in the process [1][4]. Group 1: Digital Invoice Initial Quota Assignment - The initial assignment of digital invoice quotas can be done through the "Tax Handling" section, selecting "Invoice Usage" and then "Invoice Quota Application" [1][2]. - Users need to select "Add" in the "Invoice Usage Information" section and check "Digital Invoice" before proceeding [2][3]. - After verifying the information, users can submit the application and wait for the system to assign the quota [4]. Group 2: Adjusting Invoice Quotas - To adjust the invoice quota, users should navigate to "Tax Handling," then "Invoice Usage," and select "Invoice Quota Adjustment Application" [4][6]. - In the "Invoice Quota Adjustment Application" interface, users can click "Add Application" to fill out the necessary forms and upload attachments [6][8]. - Users can specify the type of adjustment as "Short-term" and enter the amount needed for the adjustment, providing reasons and submitting the application for review [9].

Group 1 - The article emphasizes that merchants are obligated to issue invoices to consumers regardless of any discounts or promotional offers they provide [3][10] - It highlights that invoices must accurately reflect the actual sales situation and cannot contain discrepancies between the invoice details and the actual transaction [3][10] - The article references specific laws, such as the "Tax Collection and Administration Law of the People's Republic of China," which mandates the issuance of invoices during business transactions [3][10] Group 2 - The article discusses new services introduced by the Shanxi Taxation Bureau to enhance taxpayer convenience, allowing access to tax information without needing to join the WeChat enterprise account [13][10] - It outlines the criteria for tax incentives for various types of enterprises, including limited liability companies and partnerships, under recent announcements from the Ministry of Finance and the State Taxation Administration [17][19] - The article explains the calculation of sales proportions for taxpayers applying for VAT refunds, detailing the requirements for different industries, including manufacturing and real estate [19][20]