Core Viewpoint - The article provides a detailed guide on how to issue electronic invoices for motor vehicle sales and the process for issuing red invoices, highlighting the transition to digital invoicing in the automotive industry and the implications for tax administration [11][12][27]. Group 1: Electronic Invoice Issuance - The process for issuing electronic invoices for motor vehicle sales involves logging into the electronic tax bureau and selecting the appropriate options for invoice issuance [12][14]. - Users must accurately fill in buyer and seller information, including vehicle identification details, before submitting the invoice [17][19]. - As of May 1, 2025, electronic invoices will be used for vehicle registration and transfer processes, eliminating the need for paper invoices [11][12]. Group 2: Red Invoice Issuance - The procedure for issuing red invoices starts with logging into the electronic tax bureau and selecting the red invoice option [20][21]. - Users can choose the reason for issuing a red invoice and must submit the relevant information for processing [23][24]. - The system allows for direct issuance of red invoices without requiring confirmation from the other party, streamlining the process [24][26].

欢迎扫描下方二维码关注： 在对工资薪金进行合理性确认时 ★ ★ 可按以下原则掌握 应区分为工资薪金支出和职工福利费支 出,并按《企业所得税法》规定在企业所得税 税前扣除。其中属于工资薪金支出的,准予计 入企业工资薪金总额的基数,作为计算其他各 项相关费用扣除的依据。 ★ 计算职工福利费、教育经费、工 会经费扣除限额时的 "工资薪金 总额" 是什么? ▶ 答: ★ 企业当年12月份预提的工资、薪 金在次年1月份发放，是否可以 在当年度企业所得税税前扣除? ▶ 答: 企业在年度汇算清缴结束前向员工实际支 付的已预提汇缴年度工资薪金，准予在汇缴年 度按规定扣除。 ★ 接受外部劳务派遣用工支出是否 属于工资薪金? ▶ 答: 企业接受外部劳务派遣用工所实际发生的 费用，应分两种情况按规定在税前扣除: 按照 协议（合同）约定直接支付给劳务派遣公司的 费用,应作为劳务费支出;直接支付给员工个 人的费用, 应作为工资薪金支出和职工福利费 支出。其中属于工资薪金支出的费用，准予计 入企业工资薪金总额的基数, 作为计算其他各 项相关费用扣除的依据。 ★ 企业雇用的季节工、临时工、实习 生和返聘的离退休人员发生的费用 可以在企业所 ...

欢迎扫描下方二维码关注： 第二步 点击【单位办税】,进入办税界面。 第三步 点击【扣缴申报】-【人员信息采集】-【添加】- 录入人员信息后,任职受雇从业类型选择【其他】, 点击【报送】。 自然人电子脱务局 点击【综合所得申报】 -【1.收入填写】 -【劳务报 酬所得 (不适用累计预扣法) 】 -【添加】。 | 后 随面 | | 扣载串报 > 综合所得申报 | | | | | --- | --- | --- | --- | --- | --- | | 因 拉蒙中级 | ﻳﻜﻮﻧ | · 程數所属月份 2024年6月 口 | | 即招类型 正规电影 | 申报状态 无利股 | | 入民信息引量 | | 1. 收入城写 | 2. 防核增写 | 3. 中控费报送 | | | 专场的航班牙里电话集 | | 所律师团 | 填写人次 | 收入合计(元) | 应补/品股额(元) | | 个人民社由后的管理 | | 正常工细研含好得 | 0 | 0.00 | 0.00 | | 超高新精神和服 | | 全年一次提资金权入 | 0 | 0.00 | 0.00 | | | . | 你想一次世界信念 | D | 0.00 | 0.00 ...

欢迎扫描下方二维码关注： 今天我们来看：个税APP怎么添加公益性捐 赔扣除。 F 1 's ( step 01 打开"个人所得税"APP，点击【综合所得年 度汇算】，这选择【申报年度】后点击【开始 Earley step 02 跳转标准申报须知界面，阅读页面提示内 容后，点击【我已阅读并知晓】，进入【基本 信息】填报界面，查看并确认无误后，点击 P - 我已阅读并知8 step 03 进入【收入和税前扣除】界面，在该界面 滑动至最下方，点击【准予扣除的捐赠额】。 step 04 在界面右上方点击【新增】，跳转后填写 受赠单位统一社会信用代码、受赠单位名称(需 填写法定名称全称)、捐赠凭证号、捐赠金额、 扣除比例、备注等信息，相关信息请根据受赠 单位提供的票据如实填写。同时，上传捐赠票 据等证明材料。完成后滑动至页面最下方点击 【保存】完成填写。 如有多张票据，请在保存好一张后继续点 击右上角进行【新增】操作，填好全部票据信 息保存后返回，即完成捐赠填写。 综合所得捐赠扣除 0.00元 益强赠支出情况 step 05 全部捐赠录入完成后，会自动返回至【准 予扣除的捐赠额】界面，可以看到计算后的准 予扣除的捐赠限 ...

Core Viewpoint - The article emphasizes the importance of correctly understanding and applying the continuing education tax deduction policies, specifically clarifying that "confidential education" certificates are not eligible for tax deductions under the continuing education special additional deduction category [1][2]. Summary by Sections Continuing Education Special Deduction - The continuing education special additional deduction is limited to two categories: 1. Degree continuing education, allowing a deduction of 400 yuan per month for a maximum of 48 months during the study period 2. Professional qualification continuing education, allowing a deduction of 3,600 yuan for the year the certificate from the National Occupational Qualification Directory is obtained [2]. Validity of Certificates - It is crucial to verify the legitimacy of certificates by checking the Ministry of Human Resources and Social Security's official website or the national network query system for skill talent evaluation certificates [4]. Reporting Requirements - When filling out the individual income tax app, accurate details such as the name of the professional certificate, issuing authority, certificate number, and issuance date must be provided to avoid errors [4]. Correction Procedures - If an incorrect deduction has been reported, taxpayers can log into the individual income tax app, select the corresponding year, and click on "void" to correct the submission [5][6][10]. Important Reminders - The deadline for the 2024 comprehensive income tax settlement is June 30, and taxpayers should review their reported special additional deduction information to remove ineligible items like "confidential education" to prevent erroneous filings and potential tax liabilities [11].

Group 1 - The article introduces a series of promotional and educational products called "First Lesson of Business Opening" aimed at helping new taxpayers understand tax-related matters and procedures [1] - The content focuses on the operational process for signing the deposit account report and the tax payment agreement between banks and tax authorities [2][4] - The article outlines a step-by-step guide for adding a new bank account in the system and signing the tripartite agreement for tax payment [4] Group 2 - The support unit for this initiative is the Zhejiang Taxation Bureau, and the information is sourced from the National Taxation Administration [6] - The platform providing this information is a non-official one, created for educational purposes, and emphasizes that the content is for learning reference only [8]

Core Viewpoint - The article discusses the legal implications and obligations related to employee resignation, including breach of contract penalties, wage settlement upon termination, and compensation for unused annual leave. Group 1: Breach of Contract and Penalties - Employers can require employees to pay a penalty if they breach a service period agreement after receiving specialized training [4][6] - Employers may also include non-compete clauses in contracts, allowing for economic compensation during the restriction period, with penalties for violations [5][6] Group 2: Wage Settlement - Upon termination of the employment relationship, employers are required to settle all wages in full at the time of termination [8] Group 3: Return of Employment Contract - Employees are not required to return the employment contract to the employer after resignation, as both parties retain a copy [10] Group 4: Compensation for Unused Annual Leave - Employers must compensate employees for any unused annual leave based on the proportion of the year worked, with specific calculations provided [13][14] - If the employer has already arranged more annual leave than the calculated entitlement, no deductions will be made [15]

欢迎扫描下方二维码关注： 电子税务局支持批量导入客户信息，具 体如何导入呢，一起来看看操作步骤吧！ 操作步骤 第一步 、以企业业务登录电子税务局，依次 点击【我要办税】-【发票使用】-【开票信 息维护】。 | 9 全国统一规范电子税务局 6 山西 | 首页 | 我要办税 我要查询 公众服务 地方特色 | | | | --- | --- | --- | --- | --- | | 我要分裂 | 湖南入党部汉 | Color 最大使用: | 红字武德开得 | 不要查询的计 | | 5企数字开放平台 | | | | | | 综合准用设计 | 发票代开 | | | | | 21954982 | 代开地油和冷静 代开出露不动产(非蒙古) | 发银代开红单 工作代开发展开资 | | 代开发票申请作家 区级农产红学发展 | | 税费出依及做诗 | 存量的代开发展中语 | | | | | 定期开具 | 发展出版 | | | | | 其付車項出費 | 中国新闻 | 对原品都是求分量 | | 如果像地, 提高的后 | | 一般里的管理 | 发展开具 | | | | | 三国机构管理 | 第十次第开典 | 灯子发都开具 | | 开 ...

Key Points - The article provides a Q&A format addressing common inquiries related to value-added tax (VAT) and its deductions for taxpayers [1] Group 1: Tax Deduction for Transportation Costs - A company can deduct the input tax for domestic railway tickets obtained by foreign executives on business trips, as long as the tickets indicate the passport information [2][3] Group 2: Ticketing and VAT Deductions - Electronic ordinary invoices issued by travel agencies or ticketing agents at a 6% tax rate for passenger transport services cannot be used as deduction vouchers, as they do not fall under the category of domestic passenger transport services [5][6] Group 3: Input Tax Calculation for Agricultural Products - General VAT taxpayers purchasing agricultural products can calculate the input tax based on the purchase price indicated on the sales or acquisition invoices, applying a deduction rate of 9% [7][8] Group 4: VAT Exemption for Vegetables - General VAT taxpayers cannot use ordinary invoices obtained from purchasing vegetables that are exempt from VAT as vouchers for calculating input tax deductions [9]

欢迎扫描下方二维码关注： 热点问答 企企业业招招用用重重点点群群体体人人员员 如如何何享享受受税税款款扣扣减减 优惠政策？ 《关于重点群体和自主就业退役士兵创业就业税收政策有关执行问题的公告》（国家税务总局 人力资源社会保障部 农业农村部 教育 部 退役军人事务部公告2024年第4号）规定： 二 关于企业招用重点群体税收政策 （⼀⼀）向 ⼈⼈⼈⼒⼒⼒资资资源源源社社社会会会保保保障障障部部部⻔⻔⻔ 申请 1.企业持下列材料向县级以上(含县级)人力资源社会保障部门提交申请： （2）企业与招用重点群体签订的劳动合同(含电子劳动合同)，依法为其缴纳养老、工伤、失业保险的记录 上述材料已实现通过信息共享、数据比对等方式审核的地方，可不再要求企业提供相关材料。 2.县级以上人力资源社会保障部门接到企业报送的材料后，重点核实以下情况： （1）招用人员是否属于享受税收优惠政策的人员范围； （2）企业是否与招用人员签订了1年以上期限劳动合同，并依法为招用人员缴纳养老、工伤、失业保险。 3.人力资源社会保障部门核实后，对符合条件的企业核发《企业吸纳重点群体就业认定证明》或出具相关证明材料(含电子信 息); （1） 招用重点群体 ...