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]

欢迎扫描下方二维码关注： 父母（法定监护人）可以选择由其中一 方按扣除标准的100%扣除，也可以选择由双 方分别按扣除标准的50%扣除。 选定扣除方式后，一个纳税年度内不能 变更。 ▶ ▶ ▶ ▶ ▶ # 易错知识点 000 01: 我家孩子今年4月份刚满三周 岁。那今年4月份到9月份(幼儿园 入屋) 这段时间， 父母可以享受寻女 教育专项附加扣除吗? 可以的。学前教育阶段，是指子女年满 3周岁当月至小学入学前一月。因此，本扣 除年度内子女即将年满3周岁的，可以在子 女满3周岁之前提前填写报送相关信息，子 女满3周岁当月就可以按照规定享受子女教 育专项附加扣除，无需待子女实际年满3周 岁之后再填报。 系统操作 く返回 子女教育信息填写 基本信息 教育信息 设置扣除比例 申报方式 | 扣除年度 选择扣除年度 2025 | 子女信息 选择子女 出生日期 ⑦ 2022-04-04 | 子女教育信息 当前受教育阶 学前教育阶段 当前受教育阶 2025-04 段开始时间 当前受教育阶 包含寒暑假（若有) 段结束时间 同一年度变更受教育阶段的，受教育阶段结束时间包含寒暑 假期 02： 孩子从幼儿园毕业，2025年9 月上 ...

欢迎扫描下方二维码关注： 别别忘忘记记给给蓝蓝色色柳柳林林财财税税室室加加个个星星标标 ★ 来来源源｜｜海海南南税税务务 二、退税金额 应予退还的增值税额，为运输企业购进船舶 取得的增值税专用发票上注明的税额。 三、备案管理 首次备案 (一）内容填写真实、完整的《出口退（免） 税备案表》及其电子数据。 (二) 运输企业从事国际运输和港澳台运输业 务的证明文件复印件（复印件上应当注明"与原 件一致",并加盖企业公章）。 >| Clerk 上述资料运输企业可通过电子化方式提交。 备案变更 已办理船舶退税备案的运输企业，发生船籍 所有人变更、船籍港变更或不再从事国际运输 (或港澳台运输) 业务等情形,不再符合船舶退 税政策条件的,应当自发生变化情形之日起30日 内，持相关资料向主管税务机关办理备案变更。 自条件变更之日起,运输企业停止适用船舶退税 政策。 四、申报管理 申报期限 为购进船舶之日（以发票开具日期为准）次 月1日起至次年4月30日前的各增值税纳税申报 期。 申报资料 运输企业向主管税务机关申请办理船舶退税 时，提供下列资料信息: (一) 船舶登记管理部门出具的载明船籍港信 息的《船舶所有权登记证书》复印 ...

欢迎扫描下方二维码关注： 点击上方 蓝色文字 "蓝色柳林财税室" 关注我们 | 国家市场监督管理总局 | State Administration for Market Regulation | | | 请输入要宣询的内容 | | --- | --- | --- | --- | --- | | 命 首页 品 机构 | | 国 新闻 | ■ 政务 | ♡ 服务 六 互动 第三 专题 | | 你的位置:首页 > 政务 > 政府信息公开 | | | | | | 标 | 题: 市场监管总局 中国人民银行关于印发《经营主体登记申请及代理行为管理办法》的通知 | | | | | 索 리 문: 11100000MB0143028R/2025-809047 | | | | 主题分类:通知 | | 文 | 号:国市监注规〔2025〕 3号 | | | 所属机构:登记注册局 | | 成文日期:2025年09月11日 | | | | 发布日期:2025年09月15日 | 市场监管总局 中国人民银行关于印发 《经营主体登记申请及代理行为管理办法》的通知 国市监注规〔2025〕3号 各省、自治区、直辖市和新疆生产建设兵团市场监管局（厅 ...

欢迎扫描下方二维码关注： ? 3 可那两个单子明明有 收入啊,零申报 ... 合适 时3 税务干部普法 有收入就该如实申报,哪怕当 期不用缴税。根据《中华人民共和 国税收征收管理法实施细则》第三 十二条规定,纳税人在纳税期内没 有应纳税款的,也应当按照规定办 理纳税申报。 如果有实际收入却进行零申报, 就属于虚假申报,将会受到税务机 关处罚。 那到底什么是零申报呢? 什么是零申报 零申报是指企业纳税申报所属期内, 没有发生应税收入,当期增值税、企 业所得税等真实申报数据全部为0。 零申报具体有以下几 种情形: 小 赵 哎...是啊，接了两个 小单子，刚好够我的 成本。 那你这个月直接零申 报不就完了？ 反正没赚钱， 报了 也不用缴 税。 1 增值税可零申报的情形 小规模纳税人应税收入是0, 般纳税人当期没有销项税 额,并且没有进项税额。 2 企业所得税可零申报的情形 纳税人当期没有经营,收入、成 本都为0才能零申报。 原来是这样!我马上 如实申报! 3 其它税种可以零申报的情形 计税依据为0时。 来源 杭州税务 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， ...

Core Viewpoint - The article discusses the calculation and payment of the disability employment security fund (残保金) in Beijing, detailing the changes in regulations and the methodology for determining the average salary and the number of employees for compliance purposes [2][4][5]. Group 1: Calculation of Disability Employment Security Fund - The upper limit for the collection standard of the disability employment security fund has been reduced from three times to two times the local average salary since April 1, 2018 [4]. - The fund is calculated based on the difference between the required number of disabled employees and the actual number employed, multiplied by the average salary of the unit's employees [4][5]. - The formula for the annual payment of the fund for 2025, based on 2024 data, is: \[ \text{Annual Payment} = (\text{Number of Employees} \times 1.5\% - \text{Actual Disabled Employees}) \times \text{Average Salary} \] [5]. Group 2: Employee Count and Salary Calculation - The average number of employees is calculated as the total number of employees over 12 months divided by 12, resulting in an integer [5]. - The average salary for the previous year is calculated by dividing the total salary by the number of employees, including all forms of compensation [5][6]. - If the average salary does not exceed twice the local average salary, the actual average salary is used; otherwise, it is capped at twice the local average salary [5][6]. Group 3: Reporting Requirements - When self-reporting the disability employment security fund, employers must provide information on the number of employees, the actual number of disabled employees, and the average salary [6].

Core Viewpoint - The article highlights the positive impact of government policies on rural drinking water safety projects, specifically the exemption of value-added tax (VAT) for water supply companies serving rural residents, which significantly reduces operational costs and supports project expansion [3][5][10]. Group 1: Project Status - The expansion project of the water supply facility is progressing well, with two-thirds of the pipeline installation completed, and it is expected to provide safe drinking water to three nearby villages by the end of the year [3]. - The exemption from VAT for rural drinking water safety projects is a substantial financial relief for the operating management units [3][4]. Group 2: Policy Details - The rural drinking water safety project refers to the construction of water supply facilities that provide drinking water to rural residents [6]. - The operating management units for these projects include water supply companies, collective village organizations, and farmer water cooperatives [6]. - The VAT exemption applies to the sales revenue from water supplied to rural residents until December 31, 2027, and is proportionate for units supplying both urban and rural residents [5][10].

Group 1 - The core viewpoint is that network anchors can establish a labor relationship with platforms or institutions by signing labor contracts, which means all their income, including sales and tips, belongs to the platform or institution, and they must pay personal income tax accordingly [3] - Under labor contracts, the income is classified as labor remuneration, which requires withholding tax based on the income received, with specific deductions applicable depending on the income level [5] - If network anchors establish studios as individual businesses or partnerships, they are required to pay personal income tax based on their business income [6] Group 2 - The personal income tax withholding rate table for labor remuneration indicates that for income not exceeding 20,000 yuan, the withholding rate is 20%, and for income exceeding 50,000 yuan, the rate increases to 40% [5] - The personal income tax rate table for business income shows that for annual taxable income not exceeding 30,000 yuan, the tax rate is 5%, and it increases to 30% for income exceeding 500,000 yuan [9] - Special deductions can be applied during the annual tax settlement, allowing network anchors to choose deductions from either business income or comprehensive income, but not both [8]