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Core Viewpoint - The article provides a detailed guide on how to revoke an erroneous appeal made through the personal income tax APP, emphasizing the importance of promptly addressing any mistakes in tax-related submissions [1]. Group 1: Revocation Process - Step 1: Log into the personal income tax APP and navigate to the "Appeal & Inquiry" section, then select "Dispute Appeal" [2]. - Step 2: Access the "Appeal Records" interface, where appeals can be filtered by "Appeal Matter, Appeal Type, and Appeal Status." Note that appeals with a status of "Feedback Provided" cannot be revoked [4]. - Step 3: Select the appeal to be revoked, review the details in the "Appeal Details" interface, and click the "Revoke" button at the bottom of the page [6]. - Step 4: A confirmation prompt will appear; clicking "Confirm Revocation" completes the process, and the appeal status will change to "Revoked" in the appeal records [8]. Group 2: Tax Refund Queries - Query 1: Taxpayers must use their own bank account for refund applications to ensure fund security [12][13]. - Query 2: Refund applications can be revoked before the tax authority completes the review. If the application has been approved and submitted to the treasury, it cannot be revoked and must be corrected instead. There is a limit on the number of revocations allowed through the APP [14]. - Query 3: If an error is discovered after the tax authority has approved the refund, a correction must be filed based on the previous submission [15][16]. - Query 4: Taxpayers have the right to waive their refund, but if they choose to do so, they can reapply within the legal timeframe [17][18]. - Query 5: Certain conditions, such as incorrect identity information, may lead to the rejection of refund applications [19][20].

Group 1 - The article discusses the process of setting up an email for tax invoice delivery, emphasizing the importance of entering the correct email account and authorization code [4][5]. - It highlights that if the taxpayer has not set up the email delivery information, the system will prompt them to do so, guiding them through the necessary steps [5]. - The article provides a reminder that the platform is unofficial and serves as a learning resource, indicating that the content is for educational purposes only [8].

欢迎扫描下方二维码关注： 个税汇算知多D (第十期） 居民个人从中国境内和境外取得的所得,应当 缴纳个人所得税。 居民个人是指在中国境内有住所,或者 无住所而一个纳税年度内在中国境内居 住累计满一百八十三天的个人。 、如何判定在中国境内有住所? 在中国境内有住所,是指因户籍、家庭、经济 利益关系而在境内习惯性居住。 户籍 家庭 经济 习惯性居住:并不是指实际的居住地或 者在某一个特定时期内的居住地。对于 因学习、工作、探亲、旅游等原因而在 境外居住,在这些原因消除后仍然回到 中国境内居住的个人,则中国为该纳税 人的习惯性居住地。 三、如何判断所得来源于中国境外? | 所得项目 | | 判断规则 | 判断标准 | | --- | --- | --- | --- | | 工资、薪金所得 | | 劳务发生地 | 因件即,受雇,履约等在中 | | 劳务报酬所得 | | | 国境外提供劳务 | | 稿酬所得 | | 支付或负担方所在地 | 由中国境外企业以及其他组 织支付目负担 | | 经营所得 | | 生产、经营活动发生地 | 在中国境外从事生产、经营 活动 | | 特许权使用费所得 | 财产租赁所得 | 使開地 | ...

Core Viewpoint - The article discusses the tax deduction policy for research and development (R&D) expenses, highlighting the eligibility criteria, benefits, and specific conditions for various industries and activities [2][5][20]. Group 1: Eligible Entities - Resident enterprises with sound accounting practices that can accurately collect R&D expenses are eligible for the tax deduction, excluding industries such as tobacco manufacturing, accommodation and catering, wholesale and retail, real estate, leasing and business services, and entertainment [4][9]. Group 2: Benefits of the Policy - R&D expenses that do not form intangible assets can be deducted at 100% of the actual amount incurred starting from January 1, 2023. For expenses that form intangible assets, they can be amortized at 200% of the cost [6][7]. - For integrated circuit and industrial mother machine enterprises, R&D expenses that do not form intangible assets can be deducted at 120% of the actual amount incurred from January 1, 2023, to December 31, 2027. For expenses that form intangible assets, they can be amortized at 220% of the cost during the same period [7]. Group 3: Conditions for Enjoying Benefits - R&D activities must be systematic and aimed at acquiring new scientific and technological knowledge or significantly improving technology, products, or processes. Certain activities, such as routine upgrades or direct applications of existing research, do not qualify for the tax deduction [9][10]. - Enterprises must maintain accurate accounting records for R&D expenses and set up auxiliary accounts for each R&D project to track deductible expenses [9]. Group 4: Special Cases - For commissioned R&D activities, expenses incurred by domestic external institutions can be included at 80% of the actual amount for tax deduction purposes. For commissioned overseas R&D, the same percentage applies, but the total cannot exceed two-thirds of the eligible domestic R&D expenses [11][12]. - In collaborative R&D projects, each party can determine the allocation of R&D expenses based on their actual contributions [13][16]. Group 5: Reporting and Compliance - Taxpayers can choose to enjoy the tax deduction for R&D expenses incurred in the first half of the year or the first three quarters during the prepayment declaration periods in July and October. If not chosen, they can still opt for the deduction during the annual tax settlement [19]. Group 6: Policy References - The article references several official documents that outline the tax deduction policy for R&D expenses, including notifications and announcements from the Ministry of Finance and the State Taxation Administration [21][22].

欢迎扫描下方二维码关注： 制作： 天津市税务局 纳税服务和宣传中心 编发：天津税务 来源天津税务 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。 ...

Core Viewpoint - The article discusses the procedures and guidelines for issuing blue and red invoices in the context of electronic tax administration, emphasizing the importance of accurate information entry and compliance with tax regulations [8]. Group 1: Blue Invoice Issuance - The process for issuing blue invoices includes logging into the electronic tax bureau, selecting the appropriate options, and accurately filling in the buyer and seller information along with the vehicle identification number [4][5]. - Users are guided to choose the type of invoice from a dropdown list and must ensure that all information is filled out correctly before submitting the invoice [4][5]. Group 2: Red Invoice Issuance - The article outlines the steps for issuing red invoices, which involve logging into the electronic tax bureau, selecting the red invoice option, and confirming the details of the invoice to be redressed [6]. - It is important for users to select the reason for issuing a red invoice and to submit the confirmation details accurately [6].

欢迎扫描下方二维码关注： 为进一步优化营商环境，优化办事流程，让纳税人"少跑路"，天津市税务局已提供股权转让所得个人所得税申报全程网上办理渠 道，个人股东转让股权时，可以选择通过自然人电子税务局申报的方式，足不出户即可完成股权转让个税申报！ 线上申报办理流程为： "转让方提交申请→受让方确认→被投资企业主管税务机关审核→转让方提交申报"。 一起来看看具体网上办理操作流程吧！ 准 备 资 料 在您开始办理网上申报之前，请提前准备好个人股权转让的相关纳税资料，并将其转化为电子版 （支持PDF、PNG、JPG、JPEG、 BMP格式， 单个资料上传时包含的文件数量不超过10个、大小不超过20M ） 。 1 一 资料报送 打开自然人电子税务局 （https://etax.chinatax.gov.cn）首页，使用个人所得税APP扫码或输入账号密码的方式登录。 2 点击"我要办税"→"税费申报"→" 个人股权转让所得 "，进入"股权转让资料报送"页面。 3 选择" 股权转让资料报送 "，点击"确定"。 4 系统弹出"个人股权转让业务办理须知"。请认真阅读"办理须知"与"所需材料"，勾选"我已阅读并知晓"，然后点击"进入 ...

Core Viewpoint - The article outlines the rights and obligations of taxpayers, emphasizing the importance of compliance with tax regulations and the processes for applying for extensions, refunds, and tax benefits [9][10][11]. Taxpayer Rights - Taxpayers have the right to apply for an extension of tax declaration if they cannot meet the deadline, subject to approval from the tax authority [7]. - Taxpayers can request a delay in tax payment for up to three months if they face special difficulties, with approval from the local tax bureau [8]. - Taxpayers are entitled to a refund of overpaid taxes within ten days of the tax authority's discovery, or within three years if they identify the overpayment themselves [9]. - Taxpayers can apply for tax reductions or exemptions according to legal provisions, and must report any changes in eligibility within 15 days [10]. - Taxpayers have the right to appoint a tax agent for various tax-related matters, including tax registration and filing [11]. Taxpayer Obligations - Taxpayers must register with the tax authority within 30 days of obtaining a business license [16]. - Taxpayers are required to file tax declarations even if no tax is owed during the reporting period [18]. - Timely payment of taxes is mandatory, with penalties for late payments accruing daily at a rate of 0.05% [18]. - Taxpayers must cooperate with tax inspections and provide accurate information regarding their business operations [18]. - Taxpayers are obligated to provide timely updates to the tax authority regarding any significant changes in their business status [18].

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