欢迎扫描下方二维码关注： 根据《国家税务总局云南省税务局关于城镇土地使用税困难减免有关事项的公告》（国家税务总局云南省税务局公告2023 年第3号）规定，对省内符合公告规定的城镇土地使用税纳税人，可依规申请享受城镇土地使用税困难减免。 纳税人需符合什么条件才能申请？ 纳税人有下列情形之一的，可以申请城镇土地使用税困难减免： (一) 因风、火、水、地震等严重自然灾害或者其他不可抗力因素造成较大损失的； ( 二 ) 因突发公共卫生事件和公共安全事件等导致纳税人造成较大损失或者正常生产经营活动受到较大影响 的； (三) 因完全停产或者歇业达半年以上，无法缴纳税款的； ( 四 ) 因城市规划、环境保护、社会治安等因素导致无法维持正常生产经营活动，缴纳城镇土地使用税确有困 难的； (五) 因从事国家鼓励和扶持产业，导致缴纳城镇土地使用税确有困难的； ( 六 ) 因承担政府指令性公共服务或者社会公益事业项目，导致缴纳城镇土地使用税确有困难的。 申请时需要提供哪些资料？ 纳税人在申请城镇土地使用税困难减免时，需提交以下资料： 《纳税人减免税申请核准表》。 减免税申请报告（包含纳税人基本情况、所属企业类型、成立时间、经营范围 ...

Group 1 - The article discusses the obligation of individuals and units to pay soil and water conservation compensation fees when engaging in production and construction activities in areas prone to soil erosion, such as mountainous, hilly, and sandy regions [3][4][8] - It specifies that the compensation fee must be paid before the commencement of general production and construction projects, and for mining activities, it should be paid quarterly during the extraction period [7][8] - The article outlines the process for submitting and paying the compensation fees through a national electronic tax bureau, detailing the steps for tax declaration and payment [11][16] Group 2 - It emphasizes the importance of restoring soil and water conservation functions and the consequences of damaging conservation facilities and vegetation [3][4] - The article provides a timeline for fee payment, indicating that the county-level water administration department will determine the deadlines for other production and construction projects [9] - It includes instructions for accessing the tax payment system and completing the necessary declarations and payments [15][16]

Group 1 - The article defines "encouraged industries" as enterprises whose main business activities are listed in the "Directory of Encouraged Industries in the Western Region" and whose main business income accounts for over 60% of total revenue [2] - The "Directory of Encouraged Industries in the Western Region (2025 Edition)" has been implemented, with a total of 564 policies categorized by province, and Xinjiang has the highest number of entries at 57 [3] - The support for sectors such as new energy equipment manufacturing, energy storage technology, and clean energy development aligns closely with Xinjiang's "Ten Industrial Clusters" strategic layout [3] Group 2 - The support for high-end equipment manufacturing and new materials corresponds with Xinjiang's strategic layout for advanced manufacturing and emerging industries [3] - The encouragement of clean and efficient coal utilization and modern coal chemical industries resonates with the construction of Xinjiang's clean and efficient coal utilization industrial cluster [3] - The support for strategic mineral resource exploration and comprehensive development aligns with the region's green mining and processing industrial cluster [3] Group 3 - The backing for the textile and apparel industry is in line with Xinjiang's cotton and textile industry cluster [3]

⇧ 点 蓝字 关注 "蓝色柳林财税室" 合规模醒: 欢迎扫描下方二维码关注： (二)非正常损失的购进货物, 以及相关的加工修理修配劳务和交通 运输服务。 取得未开票收入也是需要如实进 行申报的,对于增值税一般纳税人来 说,其应当在"增值税及附加税费申 报表附列资料一(本期销售情况明细 表)"中"未开具发票"相关栏次进 行填报。 用系统推荐的"确认式由 讲行申报 合规提醒: 针对业务简单的纳税人,系统推 荐"确认式申报"模式,系统会根据 纳税人的涉税数据,按业务规则实现 自动预填数据,纳税人确认无误即可 一键申报。对预填结果与实际情况不 符的,在"确认式申报模式"时可点 击销售额输入框修改,完成后点击 【确认】。如果需要修改其他数据, 可点击【我要填表】切换到"填表式 电报模式",对数据进行修改或填 写,纳税人确认数据无误,点击【提 交】即可完成申报。或在"补录式申 报模式",点击"销售收入""进项 税额"等页面补录区域,按实际业务 数据进行补录。 只要是增值税专用发票就能抵扣 合刻得娱: 取得增值税专用发票能否抵扣需 要区分具体情况。要判断是否符合规 定的抵扣范围,以及按规定操作。 一般情况下,下列项目的进项 ...

欢迎扫描下方二维码关注： 点击标题右下角 ★ 【星标】 可以更快收到我们最新推送哦！ 填报对象和时间 一 税收统计调查由财政部、税务总局统一下发抽样企业和重点企业参与调查，调查方式为 网上直报 ，今年的填报日期为 6月 10日至7月1日 。 系统登录 二 登录全国统一规范电子税务局后，进入【我要办税】—【税费申报及缴纳】—【申报辅助信息报告】—【税收统计调查】功能菜单。 也可以通过首页搜索栏录入"税收统计调查"直接搜索进入【税收统计调查】功能菜单。 进入【税收统计调查】界面后，确认所属年度 2024-2024 ，点击"采集"进入填报界面。 | 全国统一规范电子脱外用 标题比 十 第1日 第四 · 最新的计划盘 | | | | | | | | --- | --- | --- | --- | --- | --- | --- | | · 压阀与变 2024 | - 2024 | 0 | 安康时间 唐达摩日期 - 德达伊日期 | ප | | 第二 03 | | 月号 版品号型 | | 10,600,82 | 10/46 17,45 | 用 500 Kirj 10 | 家雷海战 | 10/7 | | 1. 院在地计调查 ...

第一步 、登录电子税务局，点击【我要办税】-【税费申报及缴纳】-【财产和行为税税源采集及合并申报】。 第二步 、进入页面，点击"房产税"卡片上的【税源采集】按钮。 第三步 、进入"房产税税源采集明细表"页面，点击相应房源的操作栏下的【应税明细】。 第四步 、进入"房屋应税明细"界面，选择"房屋应税信息（从价）"税源信息，点击【变更】。 第五步 、填写"其中：出租房产原值"和"其中：出租房产面积 "，且"其中：出租房产原值"和"其中：出租房产面积 "均需大于0。录入出租面 积、租金收入等信息后，点击【提交】。 第六步 、点击"房屋应税信息（从租）"模块，点击【新增】维护税源信息。 第七步 、如实填写"出租面积、申报租金收入、申报期起止"等信息后，点击【提交】，提交成功后，进入【财产和行为税税源采集及合并 申报】页面，申报房产税即可。 欢迎扫描下方二维码关注： 纳税人若原从价计征的房产出租后，需及时修改房产税的税源采集信息为从租计征，一起来看电子税务局如何操作吧！ 操作步骤 来源 山西税务 税宣速递 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 ...

欢迎扫描下方二维码关注： 来源 丨国家税务总局西安市税务局 编辑 丨鲸鱼、小羊 校审丨一休、华正菊 审核丨王博 往期回顾 @全国高校毕业生，别忘了领补贴！ @中国税务有回应：年度中间符合小型微利企业条件，可以享受企业所得 税优惠政策吗？ 开具专用发票？牢记这4个关键点→ 这些固定资产，允许一次性税前扣除→ 来源陕西税务 避雷指南 试图将电子版的发票在电脑上进行修改 电子发票已上传税务系统, 原票不可直接修改! 红冲操作指南 ▶ 购买方未认证发票，销售方可直接红冲 |【购买方未认证发票】销售方进行红字发票确认信 息录入即可开具发票。 一 操作步骤: 销售方登录电子税务局―点击【我要办税】― 【发票使用】一【红字发票开具】一【红字信息确认 单录入】先填开确认单信息,再开具红字发票。 ► 购买方已认证发票需双方确认《确认单》,系 统自动完成红冲 |【购买方已认证发票】购买方或销售方发出《红 字发票信息确认单》经对方确认后即可开具红字发 朗K 一 操作步骤: 1. 销售方或购买方登录电子税务局―点击【我要办 税】—【发票使用】—【红字发票开具】—【红字信息 . . . . . . . 确认单录入】填开确认单信息。 2 ...

Group 1 - The article provides guidance on how to retrieve tax debt information when the status is unclear, emphasizing the need to update the information through specific modules [3] - It outlines two main modules for tax payment: the withholding and payment module, and the production and operation module, detailing the steps to access tax debt information [3] - The article is published by the Qingdao Taxation Bureau, indicating its official nature and relevance for taxpayers in the region [4]

Core Viewpoint - The article provides a comprehensive guide on how to manage tax-related personnel changes and agreements through the new electronic tax bureau system, emphasizing the steps for updating tax personnel information and modifying agreements. Group 1: Changing Tax Personnel - To change the tax personnel, the financial responsible person or tax personnel must log in to the new electronic tax bureau and navigate to the identity information report section to initiate the change [2][3] - After confirming the identity information change, the new tax personnel must log in to confirm the changes for successful updates [2][3] Group 2: Removing Tax Personnel Permissions - Company legal representatives or financial responsible persons can remove tax personnel by accessing the personnel permission management section and deleting the relevant personnel information [4] - Tax personnel can also remove their association by logging in as a natural person and deleting the association with the company [4] Group 3: Modifying Tripartite Agreements - Users can modify tripartite agreements by accessing the tripartite agreement signing section and selecting the modify option for agreements that have passed verification [6][7] - For agreements that failed verification, users can modify details such as bank account information and resubmit for verification [8][9] Group 4: Cross-Regional Tax Matters Feedback - To handle cross-regional tax matters, users must log in and select the specific subject type, entering the required identification information [11][12] - Users can then select the relevant cross-regional tax matter and submit feedback, including prepayment tax information if necessary [19][20] Group 5: Querying and Printing Declaration Records - Users can query declaration records by logging in and navigating to the declaration information query section, selecting the desired period and tax items [21][23] - If users encounter issues printing the declaration forms, they are advised to contact the tax authority for assistance [24][25]

Core Viewpoint - The "Market Access Negative List (2025 Edition)" has been released, further relaxing market access restrictions in China, reducing the number of items from 117 to 106 compared to the 2022 version [1][2]. Group 1: Changes in Market Access - The new list removes 8 national access restrictions, such as changing the public seal engraving industry from a licensing system to a filing system [1]. - Eight national measures have been partially relaxed, covering areas like new telecommunications businesses, drug wholesale and retail, and invoice printing, streamlining the access process while maintaining necessary management [1]. - Seventeen local measures have been deleted, promoting a unified national market by canceling local licensing requirements in sectors like logistics and vehicle rental services [1]. Group 2: Equal Access for All Entities - All types of business entities, whether state-owned or private, large or small, can enter the market equally without government-imposed barriers outside the negative list [2]. - The negative list includes new industries such as drone operations and e-cigarettes, ensuring that management measures are adjusted for social and public welfare [2]. Group 3: Historical Context and Progress - Since the first version of the market access negative list was introduced in 2018, the number of items has decreased from 151 to 106, representing a reduction of approximately 30% [2].