Core Viewpoint - The article provides a detailed guide on how to correct individual income tax declarations through the Natural Person Electronic Tax Bureau, emphasizing the steps and considerations involved in the correction process. Summary by Sections Correction Declaration Steps - To correct a tax declaration, users must log into the Natural Person Electronic Tax Bureau, select the relevant tax period, and navigate to the comprehensive income declaration section to initiate the correction process [1]. - After entering the correct data, users should return to the tax calculation page to recalculate the tax amount owed or refundable [2]. - The final step involves submitting the corrected declaration by sending the report [5]. Important Considerations - If any deductions such as "tax exemption," "commercial health insurance," or "tax-deferred pension insurance" are included, users must complete the supplementary information in the relevant section [4]. - For corrections related to previous months, users must ensure that subsequent tax periods' comprehensive income pre-withholding declarations are corrected month by month [8]. - The system does not allow for the addition of new personnel or modifications to cumulative special deductions for past declarations; such changes must be handled at the tax service hall [8]. Deleting Personnel - To delete personnel from a past declaration, users must select the relevant income type and choose the delete option from the more operations menu [8]. - If a correction for a past month has already been made at the tax service hall, further corrections cannot be made through the electronic system [9]. Additional Notes - For individual income tax declarations prior to August 2019, corrections must be made at the tax service hall [9]. - If a taxpayer completes the annual reconciliation and the withholding agent needs to correct the pre-withholding declaration, this also requires a visit to the tax service hall [9].

欢迎扫描下方二维码关注： 用人单位2025年度缴费工资申报 社保费管理客户端 北京市2025年度用人单位社会保险费缴费工资申报已经开始，申报期为 2025年6月10日至7月25日， 为确保申报 工作高效、准确完成，现将社保费管理客户端"缴费工资申报"菜单下各模块操作指引总结如下，请各用人单位参考使 用。 | 缴费工资 | 生效年月起止 | 社保费管理客户端操作模块 | | --- | --- | --- | | 2025年度缴费工资 | 2025年7月所属期-2026年6月所属期 | 1.集中申报期内使用"缴费工资申报"菜单下的【年度缴费 工资申报】模块 2.非集中申报期使用"缴费工资申报"菜单下的【年度缴费 | | | | 工资调整】模块 | | 2024年度缴费工资 | 2024年6月所属期-2025年6月所属期 | 使用"缴费工资申报"菜单下的【年度缴费工资调整】模块 | | 2023年度缴费工资 | 2023年7月所属期-2024年6月所属期 | 使用"缴费工资申报"菜单下的【年度缴费工资调整】模块 | | | 附表：各年度缴费工资申报操作模块 | | 缴费工资申报 年度缴费工资申报 在年度社会保险费 ...

Core Viewpoint - The article discusses the tax treatment of change fees associated with electronic tickets for transportation services, clarifying that these fees can be deducted as input tax according to relevant regulations [5]. Group 1: Tax Regulations - Change fees listed on electronic tickets for air travel and railway tickets are considered part of the price and additional fees for the transportation services provided by taxpayers [5]. - According to the announcement by the Ministry of Finance, State Administration of Taxation, and General Administration of Customs regarding the deepening of VAT reform, these fees can be deducted as input tax [5].

欢迎扫描下方二维码关注： 1、纳税人申报缴纳的车辆购置税，在电子税务局"税务数字账户 — 账户查询 — 证明信息查询"模 块，证明种类选择"车辆购置税完税证明"查询不到怎么办？ 请参考下方的温馨提示， 在2019年5月31日（含）前申报缴纳车辆购置税的车辆，可通过该模块查 询；车辆购置税是在2019年6月1日（含）后申报缴纳车辆购置税的车辆，请通过"公众服务—公众查询 —车辆购置税完税证明查询"模块查看。 2、我是公司财务负责人，以企业身份登录电子税务局，点击增值税一般纳税人申报时系统提示"您 没有该功能访问权限"，怎么办？ 遇到此类问题，您可进入"账户中心 — 人员权限管理—现有办税人员"模块，选择人员身份类型为 财务负责人的信息，点击右侧"管理"按钮，查询该人员是否已经赋予"税费申报"权限，如未赋予申报权 限，需要使用法人身份登录，给该财务负责人赋予申报权限。 3、我单位撤回退（免）税申报明细采集表时，输入申报年月和申报批次后系统提示该申报年月、 申报批次已申报，怎么办？ 遇到此类问题，请查看"企业撤回退（免）税申报明细表采集"填写的信息，"基本信息"下的"申报 年月"和"申报批次"应填写本次申报的年月和 ...

Core Viewpoint - The article discusses the newly released tax credit evaluation results for 2024 and outlines the procedures available for taxpayers who are dissatisfied with their evaluation results, including supplementary evaluations, re-evaluations, credit restoration, and reviews [1][2][4]. Group 1: Supplementary Evaluation - Taxpayers can apply for a supplementary tax credit evaluation if they have objections to the current evaluation or if the conditions for non-evaluation have been lifted [1]. - Specific scenarios allowing for supplementary evaluations include cases where taxpayers were under investigation for tax violations, were audited, or had pending administrative reviews or lawsuits [2]. - Non-independent accounting branches and individual businesses using the general VAT calculation method can voluntarily apply for supplementary evaluations [2]. Group 2: Re-evaluation - Taxpayers can request a re-evaluation within the same year the tax credit evaluation results are published, with the application period ending on December 31 of that year [4]. - Taxpayers who have been under tax credit management for 12 months but did not participate in the annual evaluation due to dissatisfaction can also apply for a re-evaluation [4]. Group 3: Credit Restoration - Taxpayers who have committed credit violations but have taken corrective actions can apply for credit restoration [4]. - Eligible scenarios for credit restoration include late tax filings that have been rectified, full payment of taxes and penalties after a D-level credit rating, and the resolution of non-compliance issues [4]. - Specific conditions apply for bankrupt entities and those previously classified as major tax violators, requiring a clean record for a specified period before applying for restoration [4].

来源：北京西城税务 来源北京西城税务 欢迎扫描下方二维码关注： 欢迎扫描下方二维码关注： | | 按月换算后的综合所得税率表 (月度税率表) | | | | --- | --- | --- | --- | | 级数 | 全月应纳税所得额 税率(%) | | 速算扣除数 | | 1 | 不超过 3000 元的 | 3 | 0 | | 2 | 超过3000元至12000元的部分 | 10 | 210 | | 3 | 超过12000元至25000元的部分 | 20 | 1410 | | 4 | 超过25000元至 35000元的部分 | 25 | 2660 | | 5 | 超过 35000元至 55000元的部分 | 30 | 4410 | | 6 | 超过 55000元至 80000元的部分 | 35 | 7160 | | 7 | 超过 80000元的部分 | 45 | 15160 | | | 个人所得税税率表(综合所得适用) | | | | 级数 | 全年应纳税所得额 税率(%) | | 速算扣除数 | | 1 | 不超过 36000 元的 | 3 | 0 | | 2 | 超过 36000元至 144000元的 ...

欢迎扫描下方二维码关注： 张老板： 在企业日常经营里，像购置固定资产、开展长期项目研发，还有支付员工工资这些支 出，具体要怎么进行税前扣除呢？ 想要弄明白这个问题，首先要搞懂" 收益性支出 "与"资本性支出"两个概念。 让我们看看税法中是怎么规定的。 【政策依据】 《中华人民共和国企业所得税法实施条例》第二十八条规定：企业发生 的支出应当区分收益性支出和资本性支出。收益性支出在发生当期直接扣除；资本性支 出应当分期扣除或者计入有关 资产成本 ，不得在发生当期直接扣除。 张老板： "收益性支出"和"资本性支出"？这是什么意思？ 企业所发生的与取得收入有关的、合理的支出，所可能带来的经济利益的实现不一定都 是即时的。 收益性支出是指企业支出的效益仅及 于本纳税年度的支出； 资本性支出 是 指企业支出的效益及于 本纳税年度和以后纳税年度的支出。 【举例说明】 比如，企业给职工的工资支出，支出的效益仅与本纳税年度有关，应作 为收益性支出；企业购建固定资产的支出，支出的效益会通过固定资产的不断使用逐步 回收，支出的效益不仅与本纳税年度相关，也与以后纳税年度相关。 张老板： 我懂了，所以资本性支出是不能像收益性支出一样一 ...

欢迎扫描下方二维码关注： 哎呀, 没事的。货都按 时交付了，钱也到账了 你知我知,不会有其他 人发现的。 往期回顾 漫·话税丨2024做个创客吧，税惠助你一臂之力！ 漫·话税丨个人所得税年度汇算是什么？ 漫·话税丨个人所得税综合所得年度汇算应退（补）税额怎么算? 漫·话税丨企业所得税如何进行汇算清缴？ 老板, 此言差矣。现在电子税务局 有【发票入账标识】功能，受票方 可以通过"清单导入"方式批量核 验发票的状态。假如受票方已进行 用途确认或入账确认的，我们发起 红冲流程, 还需要经对方确认, 无 法悄悄红冲的。 如果我们不通知合作企业就红冲 发票，对方用被红冲的发票做账 税务部门会告知他们有涉税风险, 让他们更正纳税申报，这会让合 作企业觉得我们不诚信,说不定 会把长期合作变成一锤子买卖。 你说的在理 确实是我考虑欠妥。 而且，未取得对方有效证明就擅自 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。 漫·话税丨向拒票的" ...

Group 1 - The 2024 individual income tax comprehensive income settlement is nearing its end, and taxpayers are reminded to check for legitimate notifications from tax authorities regarding potential refunds [1] - Taxpayers are encouraged to act promptly to process their tax refunds if they meet the eligibility criteria [1] Group 2 - To successfully process a tax refund, the bank account must be a personal account opened within China, preferably an I-class account to avoid daily transaction limits that could lead to refund failures [2] - It is essential to ensure that the bank account is in good standing, as statuses like cancellation, loss, deactivation, or freezing can result in refund failures [2] Group 3 - After submitting the tax refund request, taxpayers can track the refund status through the personal income tax app by navigating to the "2024 comprehensive income annual settlement" section and checking the refund records [4]

Core Viewpoint - The article discusses the tax exemption policy for fresh meat and egg products in China, detailing the eligibility criteria and specific products that qualify for the exemption [6][9]. Group 1: Eligibility Criteria - Only taxpayers engaged in the wholesale and retail of agricultural products are eligible for the tax exemption [3]. - The exemption applies specifically to fresh meat and egg products listed in the regulations, including whole or cut fresh meat, refrigerated or frozen meat, and various types of eggs [6]. Group 2: Tax Exemption Conditions - The exemption is limited to the specified categories of fresh meat and eggs, which include pork, beef, lamb, chicken, duck, and goose, as well as their respective processed forms [6]. - Businesses must separately account for exempt meat and egg products versus taxable goods; failure to do so will disqualify them from the exemption [9]. Group 3: Compliance and Reporting - Businesses must adhere to five key compliance rules to maintain eligibility for the tax exemption, including proper accounting, avoiding sales of non-qualifying products, and ensuring accurate invoicing [9]. - The article provides guidance on how to fill out the VAT declaration form, emphasizing the need to report exempt sales accurately [10].