Group 1 - The company's factory buildings include inseparable ancillary equipment, which should be included in the property original value for property tax assessment [2] - When replacing old and unusable ancillary equipment, the value of the old equipment can be deducted from the property original value [3] - The land price must be included in the property original value for property tax purposes, regardless of accounting treatment [4] Group 2 - New taxpayers can confirm tax information through the electronic tax bureau by entering their unified social credit code and other required details [5] - After confirming tax information, new taxpayers can query their enterprise information through the electronic tax bureau [6] - Newly established companies typically involve various taxes, including value-added tax, corporate income tax, and individual income tax, depending on their business structure [7]

Core Points - The article discusses the evaluation of export enterprises for the year 2024, highlighting the benefits for first-class enterprises, such as a green tax handling channel and priority in export tax refunds [1] Group 1: Evaluation Criteria for First-Class Enterprises - Manufacturing enterprises must meet several criteria, including matching production capacity with the previous year's export tax refund scale and having a net asset greater than 60% of the export tax refund amount from the previous year [1] - Foreign trade enterprises must also meet specific conditions, such as not having engaged in fraudulent activities in the past three years and maintaining a net asset greater than 60% of the previous year's export tax refund amount [1][2] Group 2: Evaluation Process and Reassessment - Enterprises can check their management category by logging into the electronic tax bureau and following specific steps to view their evaluation results [3] - If there are disputes regarding the evaluation results or changes in tax credit levels, enterprises can request a reassessment from the tax authorities [5] - The reassessment process requires adherence to certain principles, such as not skipping levels in the evaluation hierarchy and specific conditions for re-evaluation based on tax credit recovery [6]

Group 1 - The article discusses the process of checking whether insurance companies have deducted and paid the vehicle and vessel tax on behalf of individuals [2][3] - It outlines the steps for querying vehicle tax information through the electronic tax bureau, including logging in, selecting public services, and entering the vehicle identification number [4] - The article provides a method for issuing the tax payment certificate, detailing the steps to log in to the electronic tax bureau app and select the appropriate options for generating the certificate [5][7][8] Group 2 - The article emphasizes the importance of accurate input of the vehicle identification number to retrieve correct tax payment information [4] - It explains the procedure for generating a tax payment certificate, including selecting the tax type and the insurance company responsible for the payment [7][8] - The article mentions that the generated tax payment certificate can be viewed online or downloaded for printing [8]

Group 1 - The article discusses the regulations regarding employee welfare expenses, stating that companies can deduct employee welfare expenses that do not exceed 14% of total wages and salaries [4][12]. - It emphasizes that companies must maintain separate accounts to accurately record employee welfare expenses to qualify for the deduction [4][12]. - The article clarifies that subsidies for housing and non-monetary benefits fall under the category of welfare expenses, which are eligible for deduction if they meet the specified criteria [4][12]. Group 2 - The article provides guidance for small-scale taxpayers on how to determine the sales amount for VAT exemption policies [6]. - It outlines the procedures for small-scale taxpayers to apply for VAT exemption based on their business operation period and income [6]. - The article also mentions common issues related to prepayment of taxes in the construction industry and the benefits of purchasing new energy vehicles [11]. Group 3 - The article details the adjustments to the consumption tax policy for super-luxury cars, specifying that vehicles with a retail price of 900,000 yuan or more (excluding VAT) will be subject to this tax [12][13]. - It states that no consumption tax will be levied on the sale of second-hand super-luxury cars, defining second-hand cars as those that have completed registration and have not reached the mandatory scrapping standard [12][13]. - The new regulations will take effect from July 20, 2025 [13]. Group 4 - The article explains the steps for individual industrial and commercial households to correctly enjoy the half-rate personal income tax policy during prepayment declaration [15][16]. - It outlines the process of logging into the electronic tax bureau, filling in business data, selecting the applicable tax reduction items, and submitting the declaration [15][16]. - The article highlights that tax authorities will adjust the tax amounts based on the reduced tax rates for those who have income from multiple sources [16].

欢迎扫描下方二维码关注： l 千万别! 这样处理可有问题! 1000 啊? 可是如果我直接 在这个月申报开票收 入，那不是就会重复 缴税了吗? 放心，申报未开票 收入后又补开发票 的，下次申报时， 合理处理即可！ liii 别卖关子了! 怎么处理? 快教教我。 咱们是一般纳税人:黄色报 因时候说我都能更新的意識 我的人爱用头的重要的重要 我的人都是来看到了解到 销售额： I 票如实填报在对应栏次。 往期回顾 申报表上的"未开票收入"，可以不填写申报吗？ 来源：国家税务总局 来源厦门税务 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。 中国北方 第44期 热点问题>> 我公司是房地产开发企业，是一般纳税 人,若想申请退还新增留抵税额,需要满足 哪些条件?符合条件后,可退还的税额比例 是多少? 政策解答>> 房地产开发经营业纳税人,与2019年3 月31日期末留抵税额相比,申请退税前连续 六个月（按季 ...

欢迎扫描下方二维码关注： 点击【发票业务 】跳转至电子 发票服务平台,点击可用发票额度 右侧的【去调整 】或开票业务办理 模块的【 发票额度申请调整 】跳转 至发票额度调整申请。 入 高注 点击【我要办税】- 【发票 @ 使用】板块,点击【蓝字发票开 具 】, 在可用发票额度右侧【去调 整】跳转至发票额度调整申请。 我要办税 手调整 EH688 : L306 ■ M ® | 四 @ n | 第二步 ● 填写申请信息并提交。 在【发票额度调整申请】页 面，点击【新增申请】，就可以根 据实际情况填写申请额度调整信息 并上传相关附件资料啦。 资料填写 完成后，点击【申请】, 待跳出 【 提交成功 】的提示就好啦，随后 税务机关会根据您的申请进行核实 及审批。 新增由清 附件资料 {} 注意! 申请理由要如实认真填写，上传的 附件资料也要保证真实有效且必需噢! 第三步 ● 审核进度查询。 提交申请后，您可以回到【发 票额度调整申请】页面，在上方选 择申请日期起止时间、申请调整额 度类型、审核状态，进行记录筛 查, 查看已提交申请的审核状态, 如发现相关信息填写错误、未上传 附件资料等问题或无需继续进行调 整, 您可以 ...

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。 供稿: 衢州市局 开化县局 作者: 王秋昊 余盼琴 来源 浙江税务 欢迎扫描下方二维码关注： 定期定额户营业额发生变化未 向税务机关申报应承担哪些责 任? 经税务机关检查发现定期定额户 在以前定额执行期发生的经营 额、所得额超过定额,或者当期 发生的经营额、所得额超过定额 一定幅度而未向税务机关进行纳 税申报及结清应纳税款的,税务 机关应当追缴税款、加收滞纳 金,并按照法律、行政法规规定 予以处理。其经营额、所得额连 续纳税期超过定额,税务机关应 当按照规定重新核定其定额。 纳税缴费服务热线 lo : 超豪华小汽车零售环节的纳税人是如何 规定的? 篇： -、根据《财政部 国家税务总局关于对超 豪华小汽车加征消费税有关事项的通知》(财税 (2016〕129号)规定："二、将超豪华小汽车 销售给消费者的单位和个人为超豪华小汽车零 售环节纳税人。 四、上述 ...

欢迎扫描下方二维码关注： 2025年9月是第四届"全国个体工商户服务月"，我们精心梳理了个体工商户所需优惠政策及办税操作要点，为个体工商户开业 及发展保驾护航。 应用下载 从官方渠道下载并安装自然人电子税务局（扣缴端）。 注册及登录 输入税号、姓名、手机号完成注册，初始密码为税务局提供的个税密码。 上一期，我们学习了个体工商户常见优惠政策，接下来咱们就讲讲个体工商户电子税务局的申报流程。本期为您介绍：个人 所得税申报流程。 1 2 人员信息采集 点击左侧"预缴纳税申报"，点击确定，关闭弹窗。 3 进入系统后，选择"人员信息采集"，添加法人信息。 点击添加，星号为必填信息，任职受雇从业日期选择本年度1月1日。信息填写完毕后，点击 "保存"。 勾选刚才添加的人员信息，点击"报送"，显示报送成功即可。 申报个税 选择上方"经营所得" ，点击确定，关闭弹窗。 5 4 勾选法人信息，点击"修改"。 7 填写收入总额（查账征收需填写成本费用），确认无误后点击确定。 8 双击"减免税额"，出现如下页面，点击第 23行右方编辑图标。 | 9 | | --- | 减免事项选择"个体工商户减半征收经营所得个人所得税"，点击确定。 ...

Group 1 - The article discusses the process for taxpayers to confirm and submit tax declaration data, including the ability to modify tax source information and submit multiple tax sources at once [2][9][12] - Taxpayers can view all tax source declaration information and filter by the competent tax authority for easier submission [2][9] - The system provides prompts for existing prepayment declarations and allows for a preview of the declaration before submission [2][12] Group 2 - Instructions are provided for changing or voiding corporate income tax clearance reports, including the need to submit within specific timeframes [9][11] - The article outlines the steps for modifying clearance report information, such as clearance dates and reasons, and emphasizes the importance of timely submission to the tax authority [11][18] - If a taxpayer has already completed certain tax declarations, they must void those before they can void the clearance report [18][19]

欢迎扫描下方二维码关注： ▶ 什么是股权 股权是指自然人股东(以下简称 个人）投资于在中国境内成立的 企业或组织(以下统称被投资企 业,不包括个人独资企业和合伙 企业) 的股权或股份。 ►股权转让包括哪些情形 股权转让是指个人将股权转让= 给其他个人或法人的行为,包 括以下情形: 出售股权 公司回购股权 发行人首次公开发行新股时, 袖也次个小肌女这甘甘右的 似仅欠止业权尔付失付日 07 股份以公开发行方式一并向 投资者发售 股权被司法或行政机关强制 过户 以股权对外投资或进行其他 非货币性交易 以股权抵偿债务 (六) 其他股权转移行为 小贴士 以下情形不包括: 个人在上海证券交易所、深圳证 券交易所转让从上市公司公开发 行和转让市场取得的上市公司股 票,转让限售股,以及其他有特 别规定的股权转让。 个人转让股权按照什么 税目缴纳个人所得税 个人转让股权,以股权转让收入 减除股权原值和合理费用后的余 额为应纳税所得额,按"财产转 让所得"缴纳个人所得税。 政策依据 《国家税务总局关于发布<股权转让所得 个人所得税管理办法(试行)>的公告》 (国家税务总局公告2014年第67号) 国家税务总局山西省税务局 如有疑 ...