Core Viewpoint - The article provides a detailed guide on how taxpayers can declare their salary income through the Natural Person Electronic Tax Bureau, focusing on the process of filling out tax exemption and reduction items. Group 1: Tax Declaration Process - Taxpayers need to log into the Natural Person Electronic Tax Bureau (withholding end) and navigate to "Comprehensive Income Declaration" to declare normal salary income [3][4]. - After entering the "Normal Salary Income" interface, taxpayers can click "Add" to input data for tax-exempt income or reduced tax amounts [5][6]. - Once the data is filled out, the "Reduction Items Schedule" will automatically show a status of "Pending Completion," which can be edited as necessary [8]. Group 2: Data Entry Requirements - Taxpayers must enter details such as tax-exempt income, special deductions, and other deductible amounts, ensuring compliance with policy regulations [6][14]. - If there are multiple individuals benefiting from tax exemptions, taxpayers can export a template for bulk data entry and then import it back into the system [16]. Group 3: Specific Exemption and Reduction Items - Taxpayers can select specific "Exemption Items" and "Exemption Nature" when reporting tax-exempt income, and must fill in the corresponding amounts before saving [14][15]. - The article lists various types of income that may qualify for tax exemption, including wages for seafarers, retirement wages, and certain allowances [15].

Core Viewpoint - The article discusses the procedures and requirements for taxpayers to report income and tax exemptions through the Natural Person Electronic Tax Bureau, emphasizing the importance of accurate data entry and compliance with tax regulations [6][8][20]. Group 1: Tax Reporting Procedures - Taxpayers must log into the Natural Person Electronic Tax Bureau and navigate to the "Comprehensive Income Declaration" section to report their salary income [9][11]. - The system requires taxpayers to fill in details regarding exempt income or tax reductions, which must be accurately recorded to ensure compliance [12][21]. - After entering the necessary information, taxpayers must complete the "Exemption Matters Schedule," which will initially show a status of "Pending Completion" until all required data is filled in [14][15]. Group 2: Income and Exemption Details - Taxpayers can input specific exempt income details, such as those related to foreign crew members or certain allowances that are exempt from personal income tax [20][21]. - The article highlights that if there are multiple individuals eligible for tax exemptions, taxpayers can export a template to fill in the necessary information and import it back into the system [21][22]. - The system allows for the entry of various types of income, including one-time bonuses and severance payments, which must be categorized correctly for tax purposes [10][12].

Core Viewpoint - Starting from October 1, the national railway passenger transport sector will fully implement electronic invoices (railway electronic tickets), discontinuing the provision of paper reimbursement vouchers [1]. Group 1: Electronic Invoice Issuance - If the electronic invoice header is incorrect, it can be reissued. Up to three reissues can be requested within the original issuance time limit [3][4]. - Passengers can apply for electronic invoices offline to accommodate elderly and non-internet users. They can request electronic invoices at ticket counters or automatic ticket machines using their valid ID [6][7]. - When purchasing tickets for others, the purchaser can apply for electronic invoices for the tickets purchased, as well as for refund and change fees [10].

Core Viewpoint - The article discusses the taxation of individuals who terminate investments or business operations, emphasizing that various forms of income received during this process are subject to personal income tax as per the regulations set by the State Administration of Taxation [5][8]. Taxation Regulations - According to the announcement by the State Administration of Taxation, individuals must pay personal income tax on income received from equity transfer, breach of contract compensation, and other forms of reimbursement when terminating investments or business operations [5]. - The taxable income is calculated as the total income from equity transfer, breach of contract, compensation, and other recoveries minus the original investment amount and related taxes [8]. Tax Filing Process - Taxpayers can declare their salary income through the Natural Person Electronic Tax Bureau (withholding end) by filling out the necessary forms and providing details on income and deductions [10][11]. - The process includes entering income details, calculating taxes, and submitting the declaration form [12][16]. Deductions and Exemptions - Taxpayers are allowed to input various deductions such as basic medical insurance, unemployment insurance, and housing fund contributions, which can reduce taxable income [14][19]. - Specific exemptions apply to certain income types, such as allowances for foreign crew members and maternity benefits, which are not subject to personal income tax [19][20].

Core Viewpoint - The article provides a comprehensive overview of the consumption tax and VAT regulations related to refined oil products, including specific tax rates and invoicing requirements for various types of refined oils [2][3][4][6]. Taxation on Refined Oil Products - Gasoline is subject to a consumption tax at a fixed rate of 1.52 yuan per liter, including both automotive and aviation gasoline [2]. - Diesel is taxed at a fixed rate of 1.20 yuan per liter, covering various types of diesel fuels [2]. - Naphtha, used as a chemical raw material, is also taxed at a fixed rate of 1.52 yuan per liter [2]. - Solvent oil is taxed at a fixed rate of 1.52 yuan per liter, applicable to oils used in various industrial applications [2]. - Aviation kerosene is taxed at a fixed rate of 1.20 yuan per liter, with a temporary suspension of tax collection [2]. VAT Regulations - All sales of refined oil products are subject to a VAT rate of 13% [4]. Invoicing Requirements for Refined Oil - Since March 1, 2018, all refined oil invoices must be issued through the new VAT invoice management system [6]. - Invoices must clearly state "refined oil" in the upper left corner, and include the correct commodity code starting with "107" [6][7]. - The quantity must not be zero, and the unit must be either "ton" or "liter" [7]. - The purchaser's information must be complete, including the taxpayer identification number [7].

Group 1 - The article provides a detailed guide on how individuals, excluding certain business types, can declare their operating income for personal income tax using the Personal Income Tax App [2][4][5] - It outlines the steps for declaring other operating income (A form), including logging into the app, selecting the tax year, entering total income and costs, and submitting the declaration [4][5][6] - The article emphasizes the importance of accurately filling in income, costs, and any applicable tax adjustments, as well as the option to claim deductions for previous losses and donations [5][8][9] Group 2 - After completing the A form, individuals must submit the B form by March 31 of the following year, following a similar process of logging in and entering required information [5][6][7] - The B form requires additional details such as tax adjustments and the option to claim previous losses, ensuring that all calculations are verified before submission [8][9] - The article highlights the need for individuals to differentiate between taxable and non-taxable income, particularly in the context of agricultural products and their tax exemptions [13][20][24]

欢迎扫描下方二维码关注： 《惜款合同》 《中华人民共和国企业所得税法实施条例》第十八条 ● 企业所得税法第六条第(五)项所称利息收入,是 指企业将资金提供他人使用但不构成权益性投资,或 者因他人占用本企业资金取得的收入，包括存款利息、 贷款利息、债券利息、欠款利息等收入。利息收入,按照 合同约定的债务人应付利息的日期确认收入的实现。 不论款项是否实际收到,利息收入按 合同约定应付利息的日期确认收入! 企业所得税的应税收入确认都以合同 日期为准哦! 还好你来得及时,万一 我真的少记了收入,会 是什么后果呢? 少记收入=少缴税款!可 能面临补税+滞纳金,甚 至影响信用评级! 商品, 20 元 暂不记账 就像定了闹钟就要起床, 到了合同约定日就是要 确认利息收入的! 相关条例 《中华人民共和国企业所得税法》第六条第(五)项 ● 企业以货币形式和非货币形式从各种来源取得的 收入,为收入总额,其中第(五)项为"利息收入"。 《中华人民共和国企业所得税法实施条例》第九条 ● 企业应纳税所得额的计算,以权责发生制为原则， 属于当期的收入和费用,不论款项是否收付,均作为当 期的收入和费用;不属于当期的收入和费用,即使款项 已 ...

Core Viewpoint - The article highlights common misconceptions among small and micro enterprises regarding tax exemption policies and emphasizes the importance of correctly applying these policies to avoid tax risks [1]. Misconceptions Summary - Misconception 1: Small-scale taxpayers can average out one-time rental income over the lease period to qualify for tax exemption if monthly income does not exceed 100,000 yuan. Correct Interpretation: Only individuals can average out rental income for tax exemption; small-scale taxpayers cannot [2]. - Misconception 2: Small-scale taxpayers must prepay VAT in the area where construction services occur. Correct Interpretation: If monthly sales do not exceed 100,000 yuan, there is no need to prepay VAT regardless of the service location [2]. - Misconception 3: Branch offices registered as general taxpayers can independently enjoy "six taxes and two fees" reductions. Correct Interpretation: The overall tax liability is calculated at the main institution level, and branch offices must rely on the main institution's status to claim reductions [3]. - Misconception 4: General taxpayers cannot enjoy "six taxes and two fees" reductions. Correct Interpretation: Newly established enterprises registered as general taxpayers may still qualify for reductions if they meet specific criteria [6]. - Misconception 5: Newly established enterprises that have paid "six taxes and two fees" before their first tax settlement do not need to correct their filings. Correct Interpretation: They must correct their filings based on the results of the first tax settlement [6].

Core Viewpoint - The article provides a detailed guide on how production enterprises can apply for export tax refunds through an offline software system, emphasizing the step-by-step process for successful submission and data management [2][16]. Group 1: Installation and Login - Production enterprises can download the "Offline Export Tax Refund Application Software" from the State Taxation Administration's website [4]. - The login process to the application system is straightforward, requiring no password entry [6]. Group 2: Data Entry and Submission - Users must navigate through the software to input export information into the "Export Goods and Services Tax Refund Application Detail Form" and save the data [7]. - After entering the details, users generate the tax refund application data by selecting the appropriate options and confirming the data accuracy before final submission [8][9]. Group 3: Importing and Verification - The generated XML file from the offline software must be imported into the electronic tax bureau for processing [11]. - Users can perform a self-check to identify any discrepancies in the submitted data, ensuring all issues are resolved before formal submission [12][13]. Group 4: Final Submission - Once all data is verified and any issues addressed, users can proceed to formally submit the application and await approval from the tax authorities [15].

Core Viewpoint - The article provides a detailed guide on the process of tax payment and declaration through the electronic tax bureau, emphasizing the importance of correctly understanding and applying tax regulations related to agricultural products and VAT exemptions. Group 1: Tax Payment Process - Users must log in to the electronic tax bureau website as a business entity to initiate tax payment [1] - After logging in, users should navigate to "Tax Declaration and Payment" and select "Tax Payment" [2] - The system allows users to select the payment information and choose "Third-party Agreement Payment" before making an appointment for payment [3] - Users can confirm the payment date and details before finalizing the appointment [4] - Once the appointment is confirmed, users can view the scheduled deduction information and complete the operation [5][8] - Users have the option to modify or delete the scheduled payment if necessary [10][11] Group 2: VAT Exemption for Agricultural Products - Agricultural producers selling self-produced agricultural products are exempt from VAT [17] - Specific cases such as farmers' cooperatives and "company + farmer" models qualify for this exemption [18] - The seed production industry also has specific conditions under which it can be considered as selling self-produced agricultural products [18] - Common misconceptions include assuming that processed agricultural products qualify for VAT exemption, which is incorrect [20] - It is essential to separately account for exempt and reduced tax projects to qualify for VAT exemptions [23] Group 3: Policy References - The article references several key policies and regulations that govern VAT exemptions for agricultural products, including the "Interim Regulations on Value-Added Tax" and various announcements from the Ministry of Finance and the State Administration of Taxation [26][27]