Core Viewpoint - The article emphasizes the importance of electronic invoices (e-invoices) and their legal validity, highlighting that they can be used as tax certificates without requiring a physical stamp from the seller, provided the electronic version is retained [4][5]. Summary by Sections Electronic Invoices - E-invoices have the same legal effect and basic uses as paper invoices, allowing taxpayers to use printed versions as tax certificates without needing a stamp, but the electronic file must be preserved [4]. - Companies are encouraged to adopt e-invoices for electronic office processes, which can be used for reimbursement and archiving without needing paper versions [5]. File Formats - Three electronic file formats are available for e-invoices: PDF, OFD, and XML. PDF and OFD are primarily for previewing invoice content, while XML is the official format that ensures the authenticity and validity of the e-invoice [5]. - Using only the XML format for reimbursement and archiving is sufficient, eliminating the need for additional paper copies [5]. Handling Paper Copies - If a company prefers to use printed versions for reimbursement, it must retain both the printed e-invoice and the corresponding XML electronic file [5].

1.以企业业务身份登录电子税务局APP，依次点击【办&查】→【申报缴纳】→【税费缴纳】。 欢迎扫描下方二维码关注： 2.进入"税费缴纳"界面，系统显示待缴税费信息。 （1）纳税人可以全选进行缴款，也可选择部分缴款，即单独勾选其中一笔或多笔税费款。 （2）若纳税人需要部分缴纳某一笔税费款，可以点击该笔税费款右侧图标修改金额，进行分次部分缴款。 （3）点击下方【明细】，可查看 多缴抵欠金额 。 3.本次待缴税费款数据确认无误后，点击【确定】。 4.系统跳转至缴款界面，显示本次缴款合计金额以及缴款方式。已经签订三方协议的，系统默认选择 三方协议缴款 ，纳税人也可以选择云闪付、微 信、支付宝等其他缴款方式。选择完成后，点击【立即缴款】，即完成税费缴纳。 温馨提示 ： 已经签订三方协议的，如果应缴税费未到缴款期限，纳税人可在缴款期限前5天内选择 预约扣款 。通过点击缴款界面下方【预约扣 款】，进入"预约扣款"界面。 在"预约扣款"界面可根据需要选择预约扣款日期，点击【确定】后即可预约成功。 来源：国家税务总局菏泽市税务局 国家税务总 局曹县税务局 审核：国家税 务总局山东 省税务局征管和科技发展处 编发： 国家税 务总 ...

Core Viewpoint - The article provides an overview of the local reservoir resettlement support fund, detailing its purpose, collection standards, and procedures for reporting and payment [2][3][4]. Group 1: Fund Overview - The local reservoir resettlement support fund is established to address the difficulties faced by reservoir resettlers and to promote economic and social development in reservoir and resettlement areas [3]. - The fund includes both provincial-level large and medium-sized reservoir funds and small reservoir resettlement support funds [3]. Group 2: Collection Scope - The collection scope for the large and medium-sized reservoir fund includes reservoirs and hydropower stations within the administrative jurisdiction that have a generating capacity of 25,000 kilowatts or more and generate electricity revenue [5]. - The small reservoir resettlement support fund is collected based on the sales volume of electricity after deducting agricultural production electricity [6]. Group 3: Collection Standards - The collection standard for the large and medium-sized reservoir fund is set at 0.08 yuan per kilowatt-hour [6]. - The collection standard for the small reservoir resettlement support fund is set at 0.005 yuan per kilowatt-hour [6]. Group 4: Collection Period - The large and medium-sized reservoir fund is collected monthly, with payments due within 15 days after the end of the month [6]. - The small reservoir resettlement support fund is also collected monthly, with payments made by the power grid company within the same timeframe [6]. Group 5: Reporting and Payment Process - Payments can be reported and paid through the electronic tax bureau or at the tax service hall [6]. - The process includes logging into the electronic tax bureau, selecting the fund type, filling in the required data, and submitting the report [9][11].

Group 1 - The article discusses the tax implications for farmers who lease their contracted land to others for agricultural production, specifically focusing on the exemption from value-added tax (VAT) for such transactions [3][4]. - It highlights that taxpayers who transfer, lease, exchange, or invest in contracted land for agricultural production are exempt from VAT, provided the land is used for agricultural purposes [3][4]. - The article references a specific policy document from the Ministry of Finance and the State Administration of Taxation regarding the pilot tax reform policies [5]. Group 2 - The article provides guidance on the necessary documentation for obtaining a tax clearance certificate, differentiating between taxpayers who have implemented real-name tax filing and those who have not [9][10]. - It outlines the specific documents required for both unit taxpayers and individual taxpayers when applying for a tax clearance certificate [10]. - The article also mentions common misconceptions related to the declaration and payment of water resource tax, emphasizing the importance of understanding these issues for compliance [11].

欢迎扫描下方二维码关注： 1、增值税专用发票: 直接以发票上注明的税额作为进项税额进行抵扣。 2、增值税电子普通发票: 以发票上注明的税额作为进项税额。 3、注明旅客身份信息的铁路车票,按照下列公式 计算进项税额: 铁路旅客运输进项税额=票面金额+(1+9%) ×9% 二、不可抵扣车票类型的情况 1、代理机构开具的特殊发票: 纳税人取得旅行社、航空票务代理等票务代理机 构依6%税率开具的代理旅客运输费用电子普通发票, 属于购进"现代服务商务辅助服务",不属于购进国内 旅客运输服务,不能适用抵扣。 2、用于集体福利或个人消费的车票: 4、注明旅客身份信息的公路、水路等其他客票， 按照下列公式计算进项税额: 公路、水路等其他旅客运输进项税额=票面金额÷ (1+3%) ×3%。 提醒: 购买方为增值税一般纳税人的,购进境内铁 路旅客运输服务,以电子发票(铁路电子客票)作为增 值税扣税凭证,并按现行规定确定进项税额。乘车日期 在2025年9月30日前的铁路车票(纸质报销凭证),仍 按照《财政部 税务总局 海关总署关于深化增值税改革 有关政策的公告》(2019年第39号) 第六条第一项第3 点的规定确定进项税额。 温馨 ...

Group 1 - The article discusses the process of reporting individual income tax through the Natural Person Electronic Tax Bureau, detailing steps such as personnel information collection, special additional deduction information collection, and tax payment procedures [10][11]. - It explains the eligibility for export tax refunds for foreign trade enterprises that use part of their input invoices for exports and part for domestic sales, emphasizing the need for proper certification and reporting [12][13]. - The article introduces the concept of "immediate refund upon purchase" for outbound tourists, describing how they can receive a prepayment of tax refunds at designated stores before leaving the country [13][15].

Group 1 - The article discusses the process for taxpayers to modify or cancel their corporate income tax clearance report if there are errors in the submitted information [2][3]. - To modify the report, taxpayers must log into the electronic tax bureau, navigate to the relevant section, and select the option to change the clearance report details such as clearance filing date, clearance end date, and reason for clearance [4][5]. - If a taxpayer needs to cancel the report, they can select the option to void it, which will change the company's status back to normal after confirmation [8][11]. Group 2 - The article provides a step-by-step guide for taxpayers on how to handle tax matters through the electronic tax bureau, including the process for tax cancellation and obtaining tax clearance certificates [20][32]. - Taxpayers must log in, navigate to the appropriate sections, and follow prompts to complete their tax-related tasks, ensuring all pending matters are addressed before proceeding with cancellations [24][25]. - The system provides notifications for any unresolved issues that must be handled before finalizing tax cancellation or obtaining clearance certificates [26][27].

欢迎扫描下方二维码关注： 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。 退回、开票有误、应税服务中止、销售折让等情形 的,应当按照规定开具红字发票。""第二十八条 单位和个人在开具发票时,应当填写项目齐全,内容 真实。开具纸质发票应当按照发票号码顺序填开, 字迹清楚,全部联次一次打印,内容完全一致,并在 发票联和抵扣联加盖发票专用章。" 不原航另 (税费政策) 开具发票时盖错章了 電外剪.? 应该按照开错发票处理,按照规定冲红或者作 度。 根据《中华人民共和国发票管理办法实施细 则》规定:"第二十六条 开具纸质发票后,如发生 销售退回、开票有误、应税服务中止等情形,需要作 废发票的,应当收回原发票全部联次并注明"作废" 字样后作废发票。开具纸质发票后,如发生销售退 回、开票有误、应税服务中止、销售折让等情形,需 要开具红字发票的,应当收回原发票全部联次并注 明"红冲"字样 ...

Group 1 - The article discusses the process for taxpayers to issue electronic invoices, particularly focusing on how to apply discounts on sales [2][4][5] - Taxpayers can select whether the unit price and amount are inclusive or exclusive of tax, with default settings for each option [3] - The system allows for the addition of discounts either by amount or percentage, and multiple items can be selected for batch discount entry [6][7] Group 2 - It is emphasized that for discounts to be valid for VAT calculation, both the sales amount and discount amount must be clearly stated on the same invoice [9] - The article references specific regulations from the State Administration of Taxation regarding the treatment of discounts in VAT calculations [9] - The importance of timely tax declaration and the consequences of late submissions are highlighted, including potential credit score impacts [12][17][20]

Core Viewpoint - The article provides detailed guidelines on how to issue red invoices in the second-hand car trading market, outlining the procedures based on different scenarios involving buyers and sellers. Group 1: Issuing Red Invoices - When the seller is an individual or an unregistered entity and the buyer has not confirmed the entry, either party can request the issuance of a red invoice from the invoicing party after submitting a confirmation form [2][3] - If the seller is an individual or an unregistered entity and the buyer has confirmed the entry, the buyer or the invoicing party must submit a confirmation form, which requires confirmation from the other party before the red invoice can be issued [3][4] - If the seller is a registered entity or individual business and the buyer has not confirmed the entry, the seller must submit a confirmation form for the invoicing party to issue a red invoice [4][5] Group 2: Market as Seller and Invoicing Party - When the second-hand car trading market sells cars from its own inventory and acts as both the seller and invoicing party, if the buyer has not confirmed the entry, the market can issue a red invoice without further confirmation [6][7] - If the buyer has confirmed the entry, both parties can submit a confirmation form, and the market will issue the red invoice after mutual confirmation [7] Group 3: Market Purchasing Cars - When the second-hand car trading market purchases cars and acts as both the invoicing party and buyer, if the seller is an individual or an unregistered entity, the market can issue a red invoice after submitting a confirmation form [8] - If the seller is a registered entity or individual business and the market has not confirmed the entry, the seller must submit a confirmation form for the market to issue a red invoice [9]