Core Viewpoint - The article discusses the implementation of the new tax policies in Shanxi Province, focusing on the conditions and requirements for taxpayers to qualify for VAT refund policies, as well as the penalties for non-compliance with tax obligations [9][10]. Tax Policy Summary - The new VAT refund policy applies to taxpayers who meet specific criteria, including having an A or B credit rating and not having committed tax fraud or evasion in the past 36 months [9]. - Taxpayers must not have benefited from certain VAT policies since April 1, 2019, unless otherwise specified [9]. - The new policy will take effect on September 1, 2025, and applications already submitted will be processed under the previous regulations [10]. Compliance and Penalties - Taxpayers and withholding agents are required to comply with tax payment regulations, and failure to do so may result in penalties ranging from 50% to five times the amount of unpaid taxes [6][7]. - Withholding agents who fail to collect or remit taxes may face fines of 50% to three times the amount that should have been collected [7].

欢迎扫描下方二维码关注： ▲戳蓝色字关注蓝色柳林财税室 如何在电子脱务局App 查询开票数据和 发票领用信息 ? 操作步骤 01 打开电子税务局App，点击【我的】 -【立即登录】,登录后返回【首 页】，点击上方【身份切换】，进 入【身份切换】后选择对应企业身 份，点击【切换】至企业身份。 07 02 点击下方【办&查】，选择【发票使 用】-【发票信息查询】-【开票数据 统计及发票领用查询】。 念量发展 ( 发票种类统计(领票) 01 进入功能界面后，若要查询领票记 录，可点击最上方【发票种类统计 (领票) 】。 开票数据统计及发票领用查询 发票种类统计(领盈 查询周期 选择时间 重置 02 点击【发票来源】，选择发票来源 对应平台。 444 下一篇 中国 经历史 发票来准 全部 To 增值税发票管理系统 电子发票服务平台 03 再选择查询的【发票种类】，选择 完毕点击【确认】。 统计及发票领用查询 确定 ⑦ 全部 0 8 80 中国际网址 t电纸质发票（普通发票 04 最后选择【查询周期】及【时间】。 选择时间 | 神定 v 05 选择完毕点击下方【查询】，在查 询结果界面选择点击对应的发票种 类（以数电纸 ...

欢迎扫描下方二维码关注： 在企业日常经营中，发票勾选抵扣是一项高频涉税业务，如果因操作失误，出现发票勾选错误的问题该怎么办呢？申税小微整 理了四类常见的发票勾选误操作的情形和应对方法，一起来看看吧！ 图片 情形一 增值税申报完成后发现有发票未勾选 在增值税已申报未缴税款的情况下，可以先作废当前所属期的申报，然后在税务数字账户中进行回退税款所属期操作 ，就可以对当 前所属期进项发票进行重新勾选确认。 路径： 1.登录新电子税务局，点击【首页】-【税务数字账户】-【发票业务】-【发票勾选确认】-【抵扣类勾选】。 2.在"抵扣类勾选"页面， 点击右上角 【变更属期】。 3.进入"变更属期"操作界面，点击【变更后税款所属期】下拉框，选择上一税款所属期。 4.点击提交后，弹框提示税款所属期变更，点击【确定】完成变更操作。完成回退税款所属期操作后，返回抵扣勾选界面就可以对 当前所属期的进项发票重新勾选确认。 注意： ①由于在非征期阶段作废申报可能引发逾期申报风险，建议在申报期内完成上述操作。 ② 若企业已完成申报且已缴纳税款 ，申报表将无法直接作废， 因此无法通过上述操作回退税款所属期进行重新勾选确认。 将发票误操作为" ...

Core Viewpoint - The article discusses tax exemption policies for profit-oriented medical institutions, specifically regarding property and land taxes, and the conditions under which these exemptions apply [1][2]. Group 1: Tax Exemption for Profit-Oriented Medical Institutions - Profit-oriented medical institutions can enjoy a three-year exemption from property tax and urban land use tax for self-owned properties used for medical services, starting from the date of obtaining their practice registration [1]. - After the three-year exemption period, these institutions will be subject to the regular tax obligations [1]. Group 2: Tax Obligations for Rental Properties - Medical institutions, whether profit-oriented or non-profit, must pay property and land taxes on any properties rented out to other entities, such as medical beauty institutions, and cannot benefit from the tax exemption policy for these rental properties [2]. Group 3: Tax Obligation Termination Procedures - Taxpayers should terminate their tax obligations for property and land taxes through the electronic tax bureau, ensuring to keep relevant documentation for future reference [4]. - The process involves selecting the appropriate tax source details and submitting the termination request with the relevant dates [5][8][9].

Core Viewpoint - The article provides a detailed guide on how to navigate the electronic tax bureau for tax declaration and payment processes, emphasizing the steps for tax source collection and the application of tax reductions for specific categories of taxpayers [4][10]. Group 1: Tax Declaration Process - Users must log in to the electronic tax bureau and navigate to the tax declaration section to begin the process [1][4]. - After accessing the tax source collection page, users may need to manually add tax types if they do not appear automatically [6]. - The system allows users to input necessary information for tax source collection and submit it after verification [7]. Group 2: Tax Reductions and Exemptions - The article highlights that the tax source information collection interface includes a section for tax reductions, which applies to taxpayers eligible for specific exemptions beyond the "six taxes and two fees" [8]. - The system automatically identifies and applies the "inclusive reduction" for those meeting the criteria, displaying the adjusted tax amounts [8]. Group 3: Payment Process - After successful tax declaration, users can proceed to make payments immediately or through the designated payment module before the end of the declaration period [10]. - If a tripartite agreement with the bank is in place, users can also set up scheduled payments [10]. Group 4: Tax Policy Changes - Starting from December 1, 2024, new tax rates will apply for individuals purchasing their first, second, and third or more homes, with specific rates based on the size of the property [20][23][26]. - The tax rate for the first home (140 square meters or less) will be reduced to 1%, while the second home will have a rate of 1% for properties of the same size and 2% for larger ones [20][23]. - For third homes and beyond, a tax rate of 3% will be applicable [26].

欢迎扫描下方二维码关注： 第六十九条 扣缴义务人应扣未扣、应收而不 收税款的,由税务机关向纳税人追缴税款,对扣 根据《个人所得税扣缴申报管理办法(试行)》 (国家税务总局公告2018年第61号)第十九条 扣缴 义务人有未按照规定向税务机关报送资料和信 息、未按照纳税人提供信息虚报虚扣专项附加扣 除、应扣未扣税款、不缴或少缴已扣税款、借用或 冒用他人身份等行为的,依照《中华人民共和国 税收征收管理法》等相关法律、行政法规处理。 根据《中华人民共和国税收征收管理法》第 四条 法律、行政法规规定负有纳税义务的单位和 个人为纳税人。 法律、行政法规规定负有代扣代缴、代收代 缴税款义务的单位和个人为扣缴义务人。 纳税人、扣缴义务人必须依照法律、行政法 规的规定缴纳税款、代扣代缴、代收代缴税款。 第六十八条 纳税人、扣缴义务人在规定期限 内不缴或者少缴应纳或者应解缴的税款,经税务 机关责令限期缴纳,逾期仍未缴纳的,税务机关 除依照本法第四十条的规定采取强制执行措施追 缴其不缴或者少缴的税款外, 可以处不缴或者少 缴的税款百分之五十以上五倍以下的罚款。 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 ...

欢迎扫描下方二维码关注： 年薪制可以每两个月发一次工资吗？试用期工资可以"八折"吗？哪些情形企业可以代 扣工资？病假工资具体怎么算？关于职场新人工资的这些问题，一起来看相关解答↓ 年薪制可以每两个月发一次工资吗？ 小詹今年研究生毕业，上月收到了一家通讯企业的Offer，从事研发工作。上周小詹到企业办理入职手续，签订劳动合同时，双方约定小詹属于实 行年薪制的员工，将每2个月支付一次工资。小詹不解，工资难道不应该每月发一次吗？公司的做法对吗？ 试用期工资可以"八折"吗？ 8月初，应届生小米入职一家美妆企业。双方签订3年劳动合同，约定工资8000元，试用期4个月。本月初，小米发现银行卡上到账的工资不是约定 的8000元，而是6400元。询问HR之后，对方回复说，试用期期间，工资打八折。小米疑惑，可是合同上明明没有写啊……这也可以吗？ 哪些情形企业可以代扣工资？ 今年刚刚从大学毕业的小朱上月入职了一家广告公司，在办理入职手续时，人事告知她，她的税前工资是9千元。这两天银行短信提醒小朱，她的 工资已入账，但却只有7000多元。询问HR后，对方回复说，因为公司为小朱代扣了她的社保、公积金还有税。这些都是企业可以代扣工资的 ...

Core Viewpoint - The article provides a detailed guide on how to obtain the tax payment credit certificate through the national electronic tax bureau, emphasizing the steps required for businesses to access their tax credit evaluation information. Group 1: Process for Obtaining Tax Credit Certificate - Businesses can log into the national electronic tax bureau and navigate to the "Tax Payment Credit Management" section to access their credit evaluation information [1][4]. - The system defaults to show the credit evaluation details for the year 2025, but users can switch to other years to view past evaluations [1][2]. - After selecting the desired evaluation year, businesses can preview and either print or download the tax payment credit evaluation information form [2][3]. Group 2: Disputes and Adjustments - If there are disputes regarding the tax payment credit evaluation results, eligible businesses can apply for adjustments through the "Tax Payment Credit Management" interface [4].

欢迎扫描下方二维码关注： 关于印发《〈企业可持续披露准则——基本准则（试行）〉应用指南》的通知 财会〔2025〕21号 《企业可持续披露准则——基本准则（试行）》应用指南 一、关于价值链 《企业可持续披露准则——基本准则（试行）》（以下简称本准则）第四条规定，企业开展可持续信息披露应当考虑价值链情况。 （一）价值链范围确定的原则。 企业可持续风险、机遇和影响不仅源自企业自身的经营活动，还源自上下游价值链活动。企业获取价值链信息需要从其不控制或者不具 有所有者权益的各方收集，导致获取必要信息以确定其价值链的范围具有很大挑战。本准则未规定企业需要考虑的价值链范围，企业应 当以向可持续信息基本使用者提供可合理预期会影响企业发展前景的重要信息为依据，合理确定价值链范围。为减轻负担，本准则允许 企业使用 相称性原则 确定与每项可持续风险、机遇和影响有关的价值链的范围，包括价值链广度和构成。 （二）价值链中风险、机遇和影响范围的重新评估。 企业在发生重大事件或者情况发生重大变化时，应当重新评估其整个价值链中所有受影响的可持续风险、机遇和影响的范围。此类重大 事件或者情况的重大变化通常包括： 国务院有关部委、有关直属机构， ...

Group 1 - The article discusses the process for taxpayers to apply for VAT exemption on cross-border taxable activities through the electronic tax bureau [2][4] - Taxpayers must log in as an enterprise, navigate to the tax reduction section, and fill out the necessary information for the VAT exemption report [2][4] - After submitting the application, taxpayers can check the progress of their application through the tax information query section [5] Group 2 - Taxpayers engaging in cross-border sales of services or intangible assets must report for VAT exemption within the first tax declaration period to enjoy the exemption [6] - If there are changes to the original contract or circumstances related to the cross-border transaction, a new report must be submitted to the tax authority [6] Group 3 - The article provides information on the requirements for high-tech enterprises to enjoy tax benefits, including the need for at least one year of registration before applying for high-tech enterprise recognition [10][11] - High-tech enterprises must prepay corporate income tax at a rate of 15% until they are re-recognized [13] - To qualify for additional tax deductions, enterprises must meet specific criteria regarding R&D expenditures and the proportion of high-tech products in their sales [14]