欢迎扫描下方二维码关注： 为深入贯彻落实党中央、国务院关于深化税收征管改革的决策部署，加快推进智慧税务建设，"陕西税务"微信公众号全新推出 "电税小 课堂" 栏目。专栏聚焦纳税人日常办税痛点、难点，围绕全国统一规范电子税务局最新功能模块，逐项拆解高频涉税业务操作步骤、注意事 项，助力纳税人轻松实现"多跑网路、少走马路"，有效规避涉税风险，为企业长远稳定发展保驾护航。 今天 我们就来学习一下，如何在电子税务局办理 "跨区域涉税事项报告"？ 03 功能路径 01. 【我要办税】一【综合信息报告】一 【税源信息报告】―【跨区域涉税事项 报告】。 02. 通过首页搜索栏输入关键字搜索。 04 操作步骤 01. 登录电子税务局，点击【我要办税】一 【 综 合 信 息 报 告 】 — 【 税 源 信 息 报 告】—【跨区域涉税事项报告】功能菜 曲 02. 跳转至跨区域涉税事项报告功能界面, 显示已采集的报告信息，可进行条件查 询、新增、延期、修改、作废操作。 03. 按条件查询已采集的跨区域涉税事项报 告,选择【项目所在地】或【状态】，点 击【查询】，查询满足所选条件的报 告，点击【展开】可选择更多条件进行 查询。 重量 ...

欢迎扫描下方二维码关注： 张叔 李主任，我想申请块宅基地给孩子盖个婚房，需要占点林地，这是不是要缴纳税费呀？ 张叔，别担心，我看了一下，您是在规定标准以内建设住宅，这种情况可以免征森林植被恢复费，到时候我帮您一起办理相关 手续！ 张叔 真是太好啦！ 让我们来详细了解一下农村居民建设住宅免征森林植被恢复费政策的具体规定吧！ XIANGSHOUZHUTI 农村居民 YOUHUINEIRONG 李主任 农村居民按规定标准建设住宅，免征森林植被恢复费。 XIANGSHOUTIAOJIAN 新建自用住宅享受上述优惠政策，应留存农村居民建房占用土地及其他相关证明材料。 ZHENGCEYIJU 《财政部 国家林业局关于调整森林植被恢复费征收标准引导节约集约利用林地的通知》（财税〔2015〕122号）第三条 来源：国家税务总局烟台市税务局 国家税务总局烟台市莱山区税务局 国家税务总局烟台高新技术产业开发区税务局 编发：国家税务总局山东省税务局办公室 编审： 邵洋洋 王 羽 纪孟君 责编： 桑 军 来源 山东税务 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，所有笔记写作记录 ...

Group 1 - The article discusses the tax implications for companies hiring university students for summer internships, specifically regarding labor remuneration not exceeding 800 yuan per person per occasion, which does not require individual income tax payment but still necessitates tax declaration by the company [2][3] - It clarifies that for labor remuneration income below 800 yuan, the pre-withholding personal income tax amount is zero, but companies must still file a zero declaration for personal income tax [2] - The article also addresses the tax treatment of prizes won by employees in company activities, stating that cash prizes and gifts should be classified as salary income and subject to personal income tax withholding by the company [3] Group 2 - The article emphasizes that expenses incurred for expert travel, such as airfare and accommodation, should be classified as business entertainment expenses rather than travel expenses, allowing for a 60% deduction of these costs from corporate income tax, capped at 5% of annual sales [3] - It mentions that gifts given to individuals outside the company during events like annual meetings or celebrations are considered "occasional income" and are subject to personal income tax [3] - The article references relevant tax regulations, including the Implementation Regulations of the Individual Income Tax Law and the Corporate Income Tax Law, to support its points [3]

Core Viewpoint - The article discusses the tax implications for a company that has split into two entities, A and B, and clarifies that A is exempt from paying deed tax for the properties it inherits from the original company under specific conditions outlined in the announcement by the Ministry of Finance and the State Administration of Taxation [1][7]. Group 1 - The announcement states that companies that split into two or more entities with the same investment subject are exempt from deed tax when inheriting land and property rights from the original company [1][7]. - The term "same investment subject" refers to the situation where the investors remain unchanged before and after the split, although their investment proportions may vary [7]. - The effective period for this announcement is from January 1, 2024, to December 31, 2027 [7].

Policy Basis - The article discusses the policy regarding the exemption of value-added tax (VAT) for certain fresh meat and egg products as outlined in the notice from the Ministry of Finance and the State Administration of Taxation [7][8]. Eligible Entities - The beneficiaries of this policy are taxpayers engaged in the wholesale and retail of agricultural products [8]. - Both small-scale taxpayers and general taxpayers can enjoy the VAT exemption for qualifying fresh meat and egg products [9][10]. Exempt Products - The exempt fresh meat products include pork, beef, lamb, chicken, duck, and goose, as well as their whole or cut pieces, refrigerated or frozen meat, and various organ parts [10]. - The exempt fresh egg products include chicken eggs, duck eggs, and goose eggs, including fresh eggs, refrigerated eggs, and processed egg products like egg liquid and yolk [10]. Accounting and Reporting - Taxpayers selling both exempt fresh meat and egg products and other taxable goods must separately account for the sales of these products to qualify for the exemption [9]. - Taxpayers must accurately fill out the VAT declaration forms, particularly the "exempt sales amount" section, to avoid issues [17][18]. Documentation Requirements - Taxpayers are required to retain documentation such as invoices, purchase contracts, and transaction records for tax audits, ensuring completeness and logical consistency [20].

Core Viewpoint - The article emphasizes the importance of compliance with invoicing regulations, highlighting that non-compliant invoices cannot be used for tax deductions, refunds, or reimbursements [4][6]. Invoicing Regulations - All units and individuals must issue invoices in numerical order, ensuring complete and accurate information, and must print all copies at once with consistent content [4]. - Invoices lacking the payer's full name or taxpayer identification number are deemed non-compliant and cannot be used for tax deductions or refunds [4]. - Since July 1, 2017, businesses must provide their taxpayer identification number or unified social credit code when requesting VAT invoices, and sellers must include this information on the invoices [4]. Consequences of Non-compliance - Obtaining non-compliant invoices can lead to significant issues, including the inability to use them as tax evidence [6]. - Any unit or individual is prohibited from issuing invoices that do not reflect actual business transactions, including altering item names or amounts on invoices [6]. Additional Information - The article references specific regulations from the National Taxation Administration regarding VAT invoice issuance and compliance [4][12].

Core Viewpoint - The article outlines the procedures for tax cancellation in China, detailing the distinctions between simplified and regular cancellation processes, eligibility criteria, and the steps involved in each scenario [4][5][15]. Group 1: Simplified Cancellation Process - Taxpayers who have not engaged in any tax-related matters or have not used invoices and have no outstanding taxes or penalties can apply for simplified cancellation directly to the market supervision department without needing a tax clearance certificate [4][5]. - The conditions for simplified cancellation include not having any tax-related activities or having completed tax-related activities without any outstanding invoices or taxes [4]. Group 2: Regular Cancellation Process - Taxpayers not under tax inspection, with no outstanding taxes or penalties, and who have completed the cancellation of VAT invoices and tax control devices can apply for regular cancellation through the electronic tax bureau [5][15]. - The tax authority provides an immediate processing service under a "commitment system," allowing taxpayers to submit their applications and complete related matters within a promised timeframe [5]. Group 3: Cancellation Scenarios - Different scenarios for cancellation processing are outlined, including: - Scenario 1: No pending matters, where taxpayers can confirm cancellation and download the tax clearance certificate [9]. - Scenario 2: Pending matters that are merely notifications, allowing taxpayers to continue processing their cancellation [10][20]. - Scenario 3: Pending matters that require resolution before cancellation can proceed, necessitating action on the unresolved issues [11][26]. Group 4: Taxpayer Credit Levels - Taxpayers with A or B credit levels, or those whose parent companies have an A credit level, are eligible for simplified cancellation processes [13]. - Special provisions exist for enterprises founded by recognized industry leaders or government-introduced talents, allowing them to benefit from expedited cancellation processes [13]. Group 5: Electronic Tax Bureau Procedures - Taxpayers must sign the "Electronic Delivery Confirmation" to receive tax documents electronically from the tax authority [14]. - Before tax cancellation, taxpayers are required to declare and settle any related taxes [14][15].

欢迎扫描下方二维码关注： 怎样获得职业资格证书？ 一起来看↓↓↓ 01、职业资格是什么？ 秋季招聘来袭 学生想通过考证增加就业机会 职场人想通过考证提升竞争力 那么，国家认可的职业资格有哪些？ 技能人员职业资格，如 民航乘务员、轨道列车司机等。 按资格性质分 可分为 准入类职业资格 和 水平评价类职业资格 。 准入类职业资格 关系公共利益或涉及国家安全、公共安全、人身健康、生命财产安全，均有法律法规或国务院决定作为依据； 例如，教师资格、法律职业资格、医师资格、注册建筑师、 特种作业人员 等。 水平评价类职业资格 具有较强的专业性和社会通用性，技术技能要求较高，行业管理和人才队伍建设确实需要；例如，经济专 业技术资格、社会工作者职业资格等。 核对职业资格是否在国家目录内 我国 目前 有多少职业资格呢？2021年版国家职业资格目录共计72项职业资格。 其中， 专业技术人员职业资格59项 ，含准入类33项，水平评价类26项； 技能人员职业资格13项。 职业资格是 对从事某一职业所必备的学识、技术和能力的基本要求。 按人员分 可分为 专业技术人员职业资格 和 技能人员职业资格 。 专业技术人员职业资格，如 教师资格 ...

新增成功。 (4) 点击【停止缴费职工清单】,可查 看用人单位已停止缴费人员信息。 2 缴费工资申报 > 用人单位确认职工参保信息无误后, 通过【新参保人员缴费工资申报】模块申 报新参保职工的缴费工资。 操作步骤 核对职工信息→录入"月缴费工资" →核对无误后→勾选待申报信息→点击 【全量提交】。 3 费款申报及缴纳 > 用人单位已经完成全部职工缴费工资 申报,核对本月本单位参保职工、工资基 数无误后,需要在每月申报期内通过【社 保费申报】 【日常申报】模块完成社保费 款申报及缴纳。 >>>> 电子税务局操作 1 缴费工资申报 用人单位在人社、医保部门办理增员 后,在浙江省电子税务局【地方特色】- 【社保业务】模块,通过【新参保职工工 资申报】模块申报缴费工资。 操作步骤 核对职工信息→录入"月缴费工资" →核对无误后→勾选待申报信息→点击 【提交】。 2 费款申报及缴纳 > 用人单位已经完成全部职工缴费工资 申报,核对本月本单位参保职工、工资基 数无误后,需要在每月申报期内通过【社 保费申报缴纳】-【社会保险费缴费申报表 (适用单位缴费人)】模块完成社保费款 申报及缴纳。 供稿：杭州市拱墅区局 作者：陈文奇 ...

欢迎扫描下方二维码关注： 购买方为企业的，索取增值税普通发票时，应向 销售方提供纳税人识别号或统一社会信用代码; 销售方为其开具增值税普通发票时，应在"购买 方纳税人识别号"栏填写购买方的纳税人识别号 或统一社会信用代码。不符合规定的发票，不得 作为税收凭证。 上述所称企业，包括公司、非公司制企业 法人、企业分支机构、个人独资企业、合伙企 业和其他企业。对于购买方为非企业性单位、 个人或国外客户的，可以不填写购买方的纳税 人识别号或统一社会信用代码。 所以 未按规定填写纳税人识别号或统一社会信用代 码的增值税专用发票不得入账。 席形 数电发票开具后可以作废。 不得作度 冒 根据 《国家税务总局关于公布修改和失效废止的部 分税务规范性文件目录的公告》（国家税务总 局公告2024年第15号）的规定 自2024年12月27日 将第七条中"纳税人开具电子专票后，发生销货 退回、开票有误、应税服务中止、销售折让等情 形，需要开具红字电子专票的，按照以下规定执 行"修改为"纳税人开具电子专票后，发生销售 退回、开票有误、应税服务中止、销售折让等情 形，需要开具红字电子专票的，按照以下规定执 行"。 所以 数电发票开具后不 ...