Core Viewpoint - The article discusses the implementation of the "Shanxi Province Social Credit Regulations," which aims to enhance the social credit system in Shanxi Province, addressing existing issues and promoting a trustworthy business environment [4][5]. Group 1: Purpose of the Regulations - The regulations are designed to accelerate social credit legislation, integrating credit construction into the legal framework, which will help resolve issues and create a new regulatory mechanism based on credit [4]. Group 2: Main Contents of the Regulations - The regulations consist of 7 chapters and 49 articles, covering general principles, management of social credit information, incentives for trustworthy behavior, penalties for dishonesty, development of the credit service industry, protection of credit subjects' rights, and supervision management [5]. Group 3: Features of the Regulations - The regulations establish a credit commitment mechanism, requiring government departments to implement credit commitments in administrative management and public services [6]. - Responsibilities are clearly defined, with the development and reform department at the county level overseeing social credit work, including the operation and management of credit information sharing platforms [6]. - The government is tasked with promoting the development of the credit service industry through policy measures [7]. Group 4: Types of Social Credit Information - Social credit information includes public credit information, which is generated during the performance of legal duties and public services, and non-public credit information, which is collected by credit service agencies and industry associations [8][10]. Group 5: Sharing and Querying Social Credit Information - Public credit information will be made available through various legal channels, while non-public credit information can be shared through voluntary disclosure or as per agreements [11]. Group 6: Activities Requiring Public Credit Information - Public credit information must be queried in various activities, including administrative licensing, government procurement, recruitment, and daily supervision [11]. Group 7: Recognition of Dishonest Behavior - Dishonest behavior is identified based on judicial rulings, administrative penalties, and other legal documents [12]. - Serious dishonest behaviors include actions that severely harm public health, disrupt market order, or fail to fulfill legal obligations [13]. Group 8: Implementation of Incentives and Penalties - The regulations establish a management system for incentives and penalties, providing various benefits for trustworthy subjects and imposing restrictions on dishonest subjects in administrative services and public resource transactions [14].

Group 1 - The article provides a detailed guide on how to apply for a red invoice (red冲) through the national unified electronic tax bureau, emphasizing the steps to follow for correcting errors in previously issued invoices [2][4][8]. - It outlines the process for submitting a red invoice application, including selecting the reason for the red冲 and verifying invoice information before submission [9][10]. - The article explains the conditions under which a red invoice can be submitted without requiring confirmation from the buyer, specifically when certain statuses are met [9]. Group 2 - After successfully applying for a red invoice, the article describes how to use the paid amount to offset the tax for a new invoice, highlighting the importance of matching project names to ensure tax deductions [11][12]. - It details the steps for submitting a new invoice application, including confirming tax information and the process for handling different amounts compared to the original invoice [15][15]. - The article emphasizes that if the new invoice amount exceeds the original, additional tax payments must be made before issuing the new invoice [15]. Group 3 - The article also covers the process for applying for a tax refund after a red invoice has been issued, detailing the steps to access the one-stop tax refund management system [17][18]. - It explains the necessity of maintaining a refundable account and the steps to input bank account information for refund processing [20][22]. - The article concludes with instructions on how to submit a tax refund application, including verifying refund details and uploading necessary documents [31][34].

Group 1 - The article provides a step-by-step guide on how to maintain project information in the electronic tax system, specifically focusing on "prepaid card sales" [2] - It details the process of entering project names and selecting the appropriate tax classification codes, highlighting that the tax policy for prepaid card sales is "non-taxable" [2] - The article also explains the procedure for issuing blue invoices, including the selection of invoice types and the necessary details to be filled in [3] Group 2 - The article mentions the total invoice quota for the current month is 265,075.47 yuan, with no invoices issued yet [3] - It notes that the cumulative tax amount for blue invoices is 28.30 yuan, and one red invoice has been issued [3] - The source of the article is identified as "Shanxi Taxation Tax Promotion Express" [5]

欢迎扫描下方二维码关注： 您知道吗？根据相关政策规定，居民个人从中国境外取得的所得，可以从其应纳税额中抵免已在境外缴纳的个人所得税税额， 但抵免额不得超过该纳税人境外所得依照《中华人民共和国个人所得税法》规定计算的应纳税额。 那"走出去"人员如何办理 个人所得税汇算清缴退税呢？ 操作步骤来啦→ 一、退税申请 1.登录自然人电子税务局： 点击 【我要查询】—【申报信息查询】—【申报查询】。 2. 申请退税： 在未完成事项中查看可申请退税金额， 点击【申请退税】。 3. 继续退税： 阅读弹窗提示， 确认无误点击【继续退税】。 4. 提交申请： 确认退抵税金额无误；若已绑定可退税银行卡，则选择对应银行卡；若没有添加银行卡， 则点击【添加】，选 择并录入银行卡号、所属银行（系统根据输入的银行卡号自动匹配）、开户银行所在省份、银行预留手机号码，点击【下一 步】，绑定可退税银行卡，点击【提交】即可。 5. 撤销退税申请： 点击【我要查询】—【申报信息查询】—【申报查询】—【查看】—【撤销退税申请】，选择撤销退税的原 因，点击【提交】。 6. 查询退税进度： 点击【我要查询】—【申报信息查询】—【申报查询】—【查看】—【退 ...

欢迎扫描下方二维码关注： 来源： 国家税务总局广州市税务局 国家税务总局广州市增城区税务局 编发： 广州税务融媒体中心 来源广州税务 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。 ...

欢迎扫描下方二维码关注： 纳税人通过个人所得税APP完成汇算 后，若发现存在申报有误、退税审核不通 过、专项附加扣除信息错误、收入漏报等情 况，可通过以下方式选择更正申报或作废申 报。一起来学习一下吧！ 情形一： 申报成功，但尚未补缴税款或者 申请退税的，可以作废或者更正申报。 情形二： 申报成功，且已提交退税申请， 但退税申请处于税务审核中状态的，需撤销 退税后，再作废或者更正申报。 情形三： 申报成功，且已完成补缴税款或 退税的，需更正申报。 操作步骤 如果涉及到专项附加扣除相关信息错 误，首先需点击【办&查】-【专项附加扣 除】更正专项附加扣除信息。 一 更正申报 第五步 、弹出更正提示，仔细阅读并确认 无误后点击【继续】。 第六步 、跳转税款计算页面，确认无误 后，点击【更正申报】即完成申报更正。 二 作废申报 第一步 、登录个人所得税APP，点击【办& 查】-【查询】-【申报记录】。 第一步 、登录个人所得税APP，点击【办& 查】-【查询】-【申报记录】。 第二步 、进入"申报记录（更正/作废申 报）"界面，点击"已完成"选择需要更正的汇 算年度，点击下方的【更正】 | 返回 申报记录(更正/作废 ...

Core Viewpoint - The article discusses the tax benefits available to companies engaged in agricultural activities, particularly those using the "company + farmer" model, and outlines the specific conditions under which these benefits can be claimed [4][6]. Group 1: Company + Farmer Model - Companies utilizing the "company + farmer" model for livestock and poultry farming can enjoy corporate income tax reductions as they bear most operational risks and responsibilities despite not directly engaging in farming [4]. Group 2: Tax Exemptions in Agriculture - Income derived from the breeding of new crop varieties and the cultivation and planting of timber is exempt from corporate income tax, covering activities from breeding to the sale of seeds and seedlings [5]. - Income from the handling of livestock and poultry waste is also eligible for tax benefits, categorized under livestock and poultry farming [6]. Group 3: Agricultural Product Processing - The scope of initial processing of agricultural products is defined by specific regulations, allowing companies to benefit from tax exemptions when they engage in activities such as replanting or breeding purchased agricultural products without significantly increasing their value [6]. - Direct sales of purchased agricultural products do not qualify for tax exemptions under agricultural project policies [6]. Group 4: Accounting and Reporting Requirements - Companies involved in different tax policy projects must maintain separate accounting records for each project to accurately calculate tax bases and benefits [7]. - The process for claiming tax benefits involves self-assessment and reporting, with relevant documentation retained for review [7].

Core Viewpoint - The article provides guidance on the 2024 individual income tax reconciliation process, highlighting common issues and solutions for taxpayers to ensure accurate reporting and maximize deductions [1][2][3]. Group 1: Tax Filing Process - The deadline for the 2024 individual income tax reconciliation is June 30, 2025, and taxpayers should complete their filings promptly whether they are due for a refund or need to pay additional taxes [1]. - Taxpayers can modify their housing loan interest deduction information if discrepancies arise by checking the loan contract number in the personal income tax app [1]. Group 2: Special Deductions - Taxpayers can switch from separate taxation of annual bonuses to combined taxation by selecting the appropriate option in the personal income tax app during the reconciliation process [1]. - For continuing education deductions, taxpayers must ensure that their educational qualifications and certificate details are accurately filled out to avoid errors [1][2]. Group 3: Post-Filing Adjustments - Taxpayers who have completed their 2024 tax reconciliation but missed a special deduction can still add it by accessing the relevant section in the personal income tax app and confirming the details [2]. - If a refund application is under review, taxpayers must withdraw the refund request before making any corrections to their filings [2]. Group 4: Appeals and Audit Issues - Taxpayers can appeal discrepancies in their income tax records through the personal income tax app by following specific steps to submit their claims [3]. - Common reasons for refund application failures include incorrect personal information, invalid bank account details, and errors in reported data [3]. Group 5: Regulatory Measures - The tax authority will enforce penalties for taxpayers who fail to report or underreport their taxes, including additional charges and credit system implications for serious violations [3].

欢迎扫描下方二维码关注： 1、自然人发生出租不动产业务，通过电子税务局代开增值税发票，不动产用途选择"商业及办 公"，为何应纳税款信息栏中不显示房产税和土地使用税？ 请查看代开申请人类型，如选择为" 转租人 "时，代开增值税发票时不征收房产税和城镇土地使用 税。 2、我单位2022年10月—2024年12月的 水资源税 未能按时完成申报，通过逾期未申报弹窗申报时， 系统显示有效的税源信息，但是点击去申报，显示的是当日按次的税源信息，带不出来正确的所属期怎 么办？ | 导 全国统一规范电子税务局 ● 山东 | | | | | | | --- | --- | --- | --- | --- | --- | | ← 汉回 首页 > 水壁源民中报 | 逾期未申报记录 | | | | x | | | | 1 您 (邮位) 存在9条速期中报记录, 请导快办理, 具体明显如下: | | | | | | 积种(中报出单) | 胶斯属用品 | 秘数所属興止 | 中投资料 | 1991 | | | 水流界税 | 2022-10-01 | 2022-12-31 | 2023-01-16 | 去中报 | | | 水值费税 | 202 ...

Core Viewpoint - The announcement of the 18th batch of the directory for exempting vehicle purchase tax for specialized non-transport vehicles with fixed devices aims to optimize the tax management mechanism and enhance taxpayer services, aligning with the State Council's reform requirements for improving the business environment [5][6]. Group 1: Background of the Announcement - The announcement is part of efforts by the Ministry of Finance, State Taxation Administration, and Ministry of Industry and Information Technology to implement policies that exempt specialized vehicles from vehicle purchase tax, thereby improving tax management and protecting taxpayer rights [5][6]. Group 2: Basic Information of the 18th Batch Directory - The 18th batch directory includes two parts: the first part lists 548 new models from 193 companies, while the second part removes 63 models of suction and pressure vehicles due to a change in classification [6][7]. Group 3: Application Process for Inclusion in the Directory - Vehicle manufacturers, import dealers, or individuals can apply for inclusion in the directory through the designated management system by submitting required materials [8]. - If an application fails the technical review, applicants can reapply and provide supporting materials to contest the review outcome [8]. Group 4: Tax Exemption Procedures - Vehicles listed in the directory can have an exemption mark in their electronic information, allowing taxpayers to process tax exemption procedures with the tax authorities [9]. - Vehicles sold before the directory's release can also be marked for tax exemption if they are later included in the directory [10]. Group 5: Handling of Removed Models - Only vehicles with an exemption mark that were removed from the directory can continue to enjoy tax exemption benefits [11].