欢迎扫描下方二维码关注： 局令第11号）第十四条规定，纳税抵押，是 指纳税人或纳税担保人不转移对本办法第十五 条所列财产的占有，将该财产作为税款及滞纳 金的担保。纳税人逾期未缴清税款及滞纳金 的，税务机关有权依法处置该财产以抵缴税款 及滞纳金。 前款规定的纳税人或者纳税担保人为抵押 人，税务机关为抵押权人，提供担保的财产为 抵押物。 二、哪些财产可以设定纳税抵押? / 根据《纳税担保试行办法》（国家税务总 局令第11号）第十五条规定，下列财产可以 抵押 : 盤 （一）抵押人所有的房屋和其他地上定着 物; 号 (二) 抵押人所有的机器、交通运输工具 和其他财产; 』（三）抵押人依法有权处分的国有的房屋 和其他地上定着物; ଥ （四）抵押人依法有权处分的国有的机 器、交通运输工具和其他财产; ८ （五）经设区的市、自治州以上税务机关 确认的其他可以抵押的合法财产。 粤（一）土地所有权； 避 （二）土地使用权，但本办法第十六条规 定的除外; 瓣 （三）学校、幼儿园、医院等以公益为目 的的事业单位、社会团体、民办非企业单位的 教育设施、医疗卫生设施和其他社会公益设 施; 提醒 : 根据《纳税担保试行办法》（国家税务总 ...

欢迎扫描下方二维码关注： 车船税是依照法律规定、对在我国境内的车辆、船舶，按照规定的税目、计税单位和年税额标准计算征收的一种税。 2.挂车等不需要购买交强险的应税车辆； 3.购买了交强险，但保险机构未同时代收车船税的应税车辆。 1.新能源汽车、新能源船舶：免征车船税。 免征车船税的新能源汽车是指 纯电动商用车 、插电式（含增程式）混合动力汽车、 燃料电池商用车 。 纯电动乘用车和 燃料电池乘用车不属于车船税征税范围，对其不征车船税。 符合标准的新能源汽车，由工业和信息化部、税务总局不定期联合发布《享受车船税减免优惠的节约能源使用新能源汽 车车型目录》予以公告。 在中华人民共和国境内属于《中华人民共和国车船税法》所附《车船税税目税额表》规定的车辆、船舶的所有人或者管理人都 需要申报缴纳车船税。 1.自行向主管税务机关申报缴纳； 2.在办理机动车交通事故责任强制保险时，由保险机构代收代缴。 二、哪些情形需要自行申报？ 1.船舶； 免征车船税的新能源船舶应符合以下标准： 船舶的主推进动力装置为纯天然气发动机。 一、如何申报 三、有哪些税收优惠？ 2.节能汽车：减半征收车船税。 符合标准的节能汽车，由工业和信息化部、 ...

Group 1 - The article provides a step-by-step guide for taxpayers to report cultural industry construction fees through the electronic tax bureau [4][6][11] - Taxpayers must log in as a business entity to access the relevant sections for tax reporting [1][27] - The system automatically pre-fills information based on existing tax types if applicable, streamlining the reporting process [7][11] Group 2 - If the taxpayer belongs to the advertising or entertainment industry, the system will automatically recognize the cultural industry construction fee tax type [11] - For industries not classified under advertising or entertainment, taxpayers must manually update their industry classification to proceed with the fee reporting [12][22] - Taxpayers can preview their forms before submission to ensure accuracy [8][10] Group 3 - The article mentions that if a taxpayer needs to make changes to an existing cultural industry construction fee report, they can do so by selecting "Continue Processing" [13] - It emphasizes the importance of confirming all information is correct before submitting the report [11] - The article also highlights the option for taxpayers to consult online if they encounter issues during the reporting process [24]

Group 1 - The article discusses the "package service" for taxpayers, which includes confirmation of registration information, financial accounting system and accounting software filing, deposit account reporting, and unit payment registration (social security) [3] - Taxpayers are required to report their deposit account information to the tax authority within 15 days of opening a basic deposit account or any other deposit account, as per the regulations [5] - Even if there is no taxable amount during the tax period, taxpayers must still file a tax declaration according to the regulations [6] Group 2 - The article outlines that the reporting time for tax declarations varies depending on the type of tax, and taxpayers can check their tax obligations and deadlines through the electronic tax bureau [7] - Taxpayers can view their basic information, including registration type, through the electronic tax bureau's "one-stop query" feature [16] - For non-enterprise types, they are not eligible for certain tax exemption policies, but if they meet specific criteria, they may benefit from reduced contributions to the employment security fund for disabled persons [17]

Core Viewpoint - Renting state-owned agricultural land to agricultural producers for agricultural production is exempt from value-added tax (VAT) [5][6][7] Group 1: Taxpayer Information - The taxpayer is defined as those renting state-owned agricultural land to agricultural producers for agricultural production [5] Group 2: Conditions for Exemption - The land being rented must be state-owned agricultural land [6] - The agricultural producers must use the land for agricultural production [6] Group 3: Policy Reference - The policy is outlined in the announcement by the Ministry of Finance and the State Administration of Taxation regarding VAT policies for renting state-owned agricultural land [7]

Group 1 - The article provides a step-by-step guide on how to use the electronic tax bureau app for issuing value-added tax invoices [5][7][21] - It outlines the process of logging into the app, switching identities if necessary, and navigating to the invoice issuance section [2][3][5] - The article details the types of services available for invoice issuance, including general services, real estate leasing, construction services, and transportation services [9][14] Group 2 - The process includes adding buyer information, project details, and confirming tax information before submission [13][14] - It explains the three possible outcomes after submitting an invoice application, including automatic issuance, payment requirements, and the need for tax authority review [20] - Finally, it describes how to check the status of the application and download the issued invoice [21]

Core Viewpoint - The article emphasizes the convenience of using the Medical Insurance Code (医保码) for healthcare services, allowing users to access medical services without needing a physical insurance card, thus streamlining the process of seeking medical care and purchasing medications [2][8]. Group 1: Introduction to Medical Insurance Code - The Medical Insurance Code (医保码) is a unified identification information issued to insured individuals and healthcare professionals, which can be linked to personal identification and supports all medical insurance-related services nationwide [2][3]. Group 2: Activation Process - Users can activate their Medical Insurance Code by accessing the State Council's client service, completing authentication, and generating a QR code for various medical services such as hospital registration and pharmacy purchases [3][4]. Group 3: Service Features - The Medical Insurance Code allows users to view records of transactions at designated hospitals and pharmacies, including the ability to query designated medical institutions, retail pharmacies, and the drug directory with a single click [7].

Group 1 - The article provides a detailed guide on how to pay for urban and rural residents' medical insurance in Ningbo City through the electronic tax bureau, covering both web and app platforms [2][4][7] - Users can choose to pay for themselves or others, with clear steps outlined for both scenarios, including entering personal information and verifying payment details [5][8][6] - After completing the payment, users can check their payment status and print the payment receipt through the social security business module [6][7] Group 2 - The article emphasizes the importance of proper procedures for issuing VAT special invoices, highlighting situations where such invoices cannot be issued, such as for advance payments without actual sales [19][20] - Specific cases where VAT special invoices are prohibited include sales of certain consumer goods by general taxpayers and transactions involving used fixed assets [21][24] - The article outlines various service categories, such as financial services and tourism, where VAT special invoices cannot be issued, providing clarity on compliance requirements [24][25][26]

1.以企业业务身份登录电子税务局网页版。 欢迎扫描下方二维码关注： 2.登录成功后，依次点击【我要办税】→【一般退税管理】→【一站式退抵税（费）】。 3.点击选择【 其他减免退库 】。 4.系统跳转至"多缴确认"界面，并自动预填基本信息，包括银行名称、银行账户名称、银行账号、退抵税费依据文书字号、退抵税费原因和退抵税方 式。 5.在"待退税（费）明细"栏输入电子税票号码或输入税款所属期起、税款所属期止和票证种类，点击【查询】。 6. 勾选需要退税的数据，在"本次申请退税（费）额"输入框输入金额，系统自动计算本次退款金额合计。核对金额无误后 ，点击【下一步】。 来源：国家税务总局菏泽市税务局 国家税务总 局成武县税务局 | 冷却是(座)图想 | | | | | | | | | | --- | --- | --- | --- | --- | --- | --- | --- | --- | | 征收项目 | 训班牙 | > | 由子烂属号词 | 调流入 | 置教学制 | | | | | 说脑所属明记 | | C | 紀政府與圳止 | | ජ 原在种类 | 砂灰电子建筑书 | | V | | 周纪字数 | 词语学 | ...

Group 1 - The article discusses the simplified tax declaration process for small-scale taxpayers, emphasizing that only they can use this method [2][3][4] - It outlines the steps involved in the simplified declaration, including selecting tax types, verifying data, and submitting the declaration [3][4][5] - The article provides a detailed breakdown of the tax types that can be declared, such as value-added tax and corporate income tax, along with the corresponding amounts [3][4] Group 2 - The article explains the importance of confirming tax payment information before proceeding with the payment process [5] - It highlights the need for taxpayers to choose a payment method and complete the payment after successful submission of the tax declaration [5] - The article includes a reminder for taxpayers to ensure their bank details are correct when applying for tax refunds [12][14]