Core Viewpoint - The article discusses the implementation of a real-name system for tax-related professional service institutions and personnel, emphasizing the need for accurate reporting of basic information to tax authorities and the introduction of a credit code system for these services [5][8]. Group 1: Real-name System for Tax Services - Tax authorities are enhancing real-name management for tax-related professional service institutions and personnel, requiring them to provide services under their true identities [5]. - Institutions must report their basic information to tax authorities before providing services and update this information as necessary [5][6]. - Service personnel must report their basic information to the relevant tax authority before offering services [5]. Group 2: Reporting Requirements - Institutions providing tax services must report the elements of their business contracts to tax authorities, with specific timelines for different types of services [6]. - For services like tax declaration agency and other tax matters, reporting must occur before service provision, while general tax consulting and other services must be reported within 30 days of contract changes [6][7]. Group 3: Credit Code System - Tax authorities will assign credit codes to tax service institutions and personnel using information technology, which can be scanned to display their basic information and credit status [8]. - Institutions must submit their basic information and make a credit commitment to obtain a credit code, while personnel must undergo real-name verification to receive their credit code [8]. Group 4: Credit Evaluation System - The credit evaluation system for tax service institutions is categorized into five levels, from highest to lowest [9][10]. - Tax authorities will maintain credit records for service personnel, combining credit points with negative records, and provide mechanisms for credit record inquiries and downloads [10]. Group 5: Implementation Timeline - The "Management Measures for Tax-related Professional Services (Trial)" will be implemented starting May 1, 2025, as per the announcement by the State Taxation Administration [11]. - The "Tax Payment Credit Management Measures" will take effect on July 1, 2025, outlining conditions that prevent institutions from being rated as A-level [17].

欢迎扫描下方二维码关注： 近期 陕西省电子税务局环保税预填功能即将上线 不少人关心施工扬尘智能预填操作流程 "秦小税"整理了详细攻略 快来一探究竟！ ↓↓↓ 注意：施工扬尘智能预填功能仅适用按期申报纳税人，对按次申报的暂不适用。 第一步： 进入新电子税务局，点击右上角 【登录】； 第二步： 进入登录页面后，通过 【企业业务】 方式登录，输入企业统一社会信用代码/纳税人识别号、居民身份证号码/手机 号码/用户名、个人用户密码，点击登录，即可进入新电子税务局； 第三步： 进入新电子税务局后，点击 【我要办税】； 第四步： 在我要办税页面，点击 【税费申报及缴纳】-【财产和行为税税源采集及合并申报】； | 2 全国唯一规范地子组织的 (1) AR KEDE KREN COME MAND | | | | | | --- | --- | --- | --- | --- | | 应急与税 | @0.0000 | 0 | | × | | B-2-01919890 | | | | | | 62+5,640* | B-SHOWHO I BLAN | | | | | HBUN | 物品和方面式和用中国(一般的用户面積) 第四次第 ...

Core Viewpoint - The article provides guidance on how to modify the withholding unit for special additional deductions in the personal income tax mobile app, emphasizing the necessary steps and prerequisites for taxpayers to ensure a smooth modification process [10]. Group 1: Modification Process - Taxpayers can change the withholding unit for special additional deductions by logging into the personal income tax app and navigating to the relevant sections to modify their declaration method [10]. - Before making changes, it is crucial for taxpayers to confirm that the new withholding unit is displayed in the "Employment" section of the app; if not, they should contact their current employer's tax officer [10]. Group 2: Documentation Requirements - For enterprises with branches operating across provinces, the main company is responsible for collecting and retaining documentation for R&D expense deductions, while branches can independently enjoy certain tax benefits and must keep their own records [13].

欢迎扫描下方二维码关注： 纳税缴费信用管理,是指税务机关 对纳税人缴费人的纳税缴费信用信 息开展的 采集、评价、确定、发布和应用等 活动。 哪些主体可以参与纳税 缴费信用? 已办理税务信息确认、身份信息报告, 从事生产、经营的企业纳税人缴费人 (以下简称经营主体) __ 个体工商户和从事生产、经营 的其他类型纳税人缴费人可自 愿申请纳入办法管理。 纳税缴费信需采取哪种方式 纳税缴费信用评价采取年度评价指标 得分和直接判级方式。 评价指标包括 税务内部信息和外部评价信息。 (一)年度评价指标得分 年度评价指标得分采取扣分方式 经营主体经常性指标和非经常性指标 信息齐全的,从100分起评; 非经常性指标缺失,经常性指标中纳 税缴费信息齐全的,从93分起评, 不齐全的,从90分起评。 (二) 直接判级 在日本十年以在北京都在巴州 启用了目从江苏为切 费事宜的经营主体（以下简称 新设立经营主体)或者有严重 失信行为的经营主体。 温馨提示:纳税缴费信用评价周期为一个公历年 度。距首次在税务机关办理税费事宜时间不满一 l 个评价年度的经营主体,不参加本期年度评价。 I 税务机关原则上每年4月确定上一年度纳税缴费 l I ...

Core Viewpoint - The article emphasizes the importance of issuing invoices in compliance with tax regulations, highlighting the potential consequences of failing to do so, including penalties and the need for tax payment adjustments [6][7]. Group 1: Tax Compliance - Companies that refuse to issue invoices may face significant penalties, including fines of up to 10,000 yuan and the requirement to pay back taxes owed [6]. - The article references the "Invoice Management Measures" which stipulate that failure to issue invoices can lead to corrective orders from tax authorities [6][7]. Group 2: Business Reputation - The refusal to issue invoices can damage a company's reputation, leading clients to seek more compliant service providers [7]. - The article illustrates a scenario where a long-term client expresses disappointment over a company's non-compliance, indicating a shift in trust and future business relationships [7]. Group 3: Regulatory Framework - The article cites specific regulations from the "Invoice Management Measures" that govern the issuance of invoices and the penalties for non-compliance [6][18]. - It also mentions the necessity for businesses to maintain accurate records and report any changes in their operational structure to tax authorities [14][17].

欢迎扫描下方二维码关注： 来源： 北京税务 供稿： 北京 东城 税务 关联内容 《纳税缴费信用管理办法》政策要点快速掌握 注意啦！这13种行为纳税缴费信用会直接判为D级 来源 北京税务 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。 纳税缴费信用 7月以后，纳税缴费信用可以这样修复！ 《纳税缴费信用管理办法》中信用修复标准有变化！ 第三十三条 本办法自2013年1月1 日起施行。 ll t 跨地区经营汇总纳税企业备案管 理有何要求? :11 根据《国家税务总局关于印发〈跨地 区经营汇总纳税企业所得税征收管理办 法〉的公告》（国家税务总局公告2012年 第57号）的规定: 第二十二条 总机构应将其所有二级及以下分 支机构（包括本办法第五条规定的分支 机构)信息报其所在地主管税务机关备 案,内容包括分支机构名称、层级、地 址、邮编、纳税人识别号及企业所得税 主管税务机关名称、地址和邮编。 分支机构(包 ...

Core Viewpoint - The article discusses two important retirement savings options in China: enterprise annuities and personal pensions, highlighting their features, eligibility, contribution methods, and benefits. Group 1: Enterprise Annuities - Enterprise annuities are a supplementary pension system established by companies for their employees, based on participation in basic pension insurance [2][9]. - Participation in enterprise annuities is available to employees who have completed their probation period and whose companies have established such plans [3][5]. - Contributions to enterprise annuities come from three sources: employer contributions, employee contributions, and investment returns [5]. - Employers can contribute up to 8% of the total salary of employees, while the combined contributions from both employers and employees cannot exceed 12% [5]. - Employees can withdraw enterprise annuities upon reaching retirement age, total loss of work ability, emigration, or death, with three withdrawal methods available: lump-sum, installment, or purchasing commercial insurance [6][7][8]. Group 2: Personal Pensions - Personal pensions are a government-supported, voluntary system for individuals to supplement their retirement savings, operating in a market-driven manner [10][9]. - Any worker participating in basic pension insurance in China can voluntarily join the personal pension scheme, except those already receiving pension benefits [12][11]. - Contributions to personal pensions are solely made by individuals, with an annual limit of 12,000 RMB, and contributions can be made monthly, in installments, or annually [13]. - Similar to enterprise annuities, personal pensions have specific conditions for withdrawal, including reaching the retirement age, total loss of work ability, or other specified circumstances [14][15]. Group 3: Comparison and Integration - Enterprise annuities and personal pensions are not mutually exclusive; they complement each other, allowing individuals to enhance their retirement savings [16][18]. - The comparison table highlights key differences: enterprise annuities are employer-based, while personal pensions are individual-based; contributions for enterprise annuities can come from both employers and employees, whereas personal pensions are solely employee-funded [17]. - For individuals with enterprise annuities, participation in personal pensions is encouraged to further strengthen retirement savings [18]. - For those without enterprise annuities, personal pensions serve as a crucial tool for retirement planning, providing equal opportunities for all [19].

Core Viewpoint - The article discusses the launch and functionality of the "Medical Insurance Wallet" in Shanxi Province, which allows insured individuals to transfer funds from their personal medical insurance accounts to their close relatives' wallets for medical expenses and insurance payments. Group 1: Introduction to Medical Insurance Wallet - The "Medical Insurance Wallet" is a fund account linked to the personal medical insurance code of the insured, enabling fund transfers for medical and insurance-related transactions among close relatives, including cross-province usage [5]. Group 2: Steps to Open and Use the Wallet - To open the Medical Insurance Wallet, users must log into the "National Medical Insurance Service Platform" app and follow a series of steps to confirm usage and set up the wallet [6][8][9]. - For family members, the process involves selecting a bound relative's account and confirming the wallet setup, which can be done by family members on behalf of those who may not have smartphones [10][12][15]. Group 3: Changing Usage Location - Users can change the usage location of their Medical Insurance Wallet by accessing personal information in the app and submitting a request for the change, which will be confirmed upon successful submission [17][19]. Group 4: Fund Transfer Process - The transfer process requires both the sender and recipient to have the Medical Insurance Wallet function enabled in their regions. Users must fill in recipient details and transfer amounts, followed by a verification step [20][21][22]. - Users can track their transfer records through the app, which provides details on both outgoing and incoming transactions [23].

Group 1 - The article discusses the electronic tax bureau's appointment payment feature, highlighting that taxpayers must select tax items with the same payment deadline for appointment payments [2] - It provides guidance on how to navigate the electronic tax bureau for tax declaration and payment processes [2][3] - The article emphasizes the importance of understanding the rules governing tax payment appointments to avoid errors [2] Group 2 - The article mentions the availability of tax services for enterprises engaging in international business, referred to as "going out" tax services [3] - It outlines the requirements for tax deductions related to expenses incurred when invoices cannot be replaced or exchanged due to specific circumstances [19] - The article lists necessary documentation for proving the authenticity of expenses when invoices cannot be obtained, including contracts and payment vouchers [19]

Core Viewpoint - The article discusses the extension of corporate income tax preferential policies in Hainan Free Trade Port until the end of 2027, highlighting key tax incentives for businesses operating in the region [19][22]. Group 1: Tax Policy Extension - The corporate income tax preferential policies established by the Ministry of Finance and the State Taxation Administration will be extended to December 31, 2027 [22]. - This extension aims to continue attracting investment and promoting economic development in Hainan Free Trade Port [19]. Group 2: Key Tax Incentives - Encouraged industries registered in Hainan Free Trade Port will benefit from a reduced corporate income tax rate of 15%, provided that their main business income constitutes over 60% of total revenue and they have substantial operations in the region [24]. - New foreign direct investment income for tourism, modern services, and high-tech industries established in Hainan will be exempt from corporate income tax [25][26]. - Enterprises can accelerate depreciation and amortization for newly purchased fixed and intangible assets, allowing immediate deduction of costs for assets valued at or below 5 million yuan [27][28].