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 ...

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。 hkol i o 0 纳税缴费信用对企业 经营有什么帮助? guan IKI 參選華萊集動的纳斯公司 參閱華萊集到的纳斯公园 參閱 像我们公司是A级纳税人，良好的 信用级别让我们在发票领用，一 口退税、招投标、融资贷款等多 个领域享受到政府部门间的联合 激励措施。 e e 发票领用 出口退税 招投标 融资贷款 等 …… 纳税缴费信用这么重 要，我们这种情况还 有没有补救办法? 我马上咨询 税务部门! 00 您好，我们公司因 为经营原因，今年 12月可能会产生 150万元的欠税， 预计在明年1、2月 份分两次补缴，请 问会不会影响纳税 缴费信用? 7 n c 您好，按照国家税务总局2025 年7月1日最新实施的《纳税机》 费信用管理之公》，对于1988年获现 定期限缴纳已申报或此能数 申报的应纳税费款的，扣5分 TOTED ill = His TITE ...

Core Viewpoint - The article discusses the exemptions and regulations regarding water resource tax for various sectors, including mining, agriculture, military, and industrial enterprises, as per the recent guidelines issued by the Ministry of Finance, State Taxation Administration, and Ministry of Water Resources [2]. Group 1: Mining and Agriculture - Temporary emergency water extraction for mining construction does not require payment of water resource tax [2]. - Farmers extracting water from rivers for irrigation during drought conditions are also exempt from water resource tax [2]. - Agricultural production water usage within specified limits is exempt from water resource tax, covering sectors like planting, animal husbandry, aquaculture, and forestry [2]. Group 2: Military and Industrial - Military and armed police forces extracting water through self-supplied wells are exempt from water resource tax, provided they do not connect to urban public water supply networks [2]. - Industrial enterprises achieving water efficiency at national advanced levels can enjoy a 20% reduction in water resource tax for the following year [2]. Group 3: Specific Cases - A beverage production company extracting water from a nearby river for bottled drinks is required to pay water resource tax, as it falls under the category of direct extraction of surface water [2].

Core Viewpoint - The article emphasizes the importance of compliance with invoicing regulations for businesses, highlighting the legal obligations to issue invoices and the consequences of failing to do so [18][31][45]. Group 1: Invoicing Regulations - Invoices are defined as payment vouchers issued during the sale of goods or provision of services, and they are crucial for both consumers and businesses [21][22]. - Businesses are legally required to issue invoices and cannot refuse to do so under any circumstances, as this constitutes a violation of the law [31][45]. - The article outlines that both paper and electronic invoices hold equal legal validity, with a push from the government to promote electronic invoicing [24]. Group 2: Compliance and Consequences - Businesses must issue invoices according to specified timelines and formats, and any deviation can lead to penalties, including fines up to 10,000 yuan [46]. - Repeated violations or serious infractions can result in public disclosure by tax authorities and may negatively impact a business's credit record [48]. - The article stresses that promotional activities, such as discounts, do not exempt businesses from their obligation to issue invoices [43].

Core Viewpoint - The article emphasizes the importance of compliance in invoicing practices for businesses, highlighting the legal obligations and potential penalties for non-compliance [13][36]. Group 1: Tax Payment Process - Taxpayers can complete tax declarations through the electronic tax bureau and set up appointments for tax payments, ensuring sufficient funds in the associated bank account for automatic deductions [6][10]. - The system allows users to select the tax types for payment and schedule the payment date, which must be before the tax deadline [8][10]. - Users can modify or delete their scheduled payment information through the "Scheduled Payment Information" interface [12]. Group 2: Invoice Compliance Guidelines - Invoices serve as essential proof of transactions and are critical for consumer rights and business integrity [13][14]. - According to the Invoice Management Measures, businesses are required to issue invoices for all transactions, and refusal to do so is considered illegal [20][23]. - Businesses must issue invoices accurately reflecting the actual transaction details, and any discrepancies can lead to penalties [27][29]. Group 3: Consequences of Non-Compliance - Failure to issue invoices as required can result in fines of up to 10,000 yuan and potential confiscation of illegal gains [36][37]. - Repeated violations or serious infractions may lead to public disclosure by tax authorities and impact the business's credit record [39].

Core Viewpoint - The article emphasizes the importance of labor capacity identification for employees who have suffered work-related injuries, as it serves as a crucial basis for receiving workers' compensation benefits. Group 1: Labor Capacity Identification Process - After a work-related injury is recognized, the next critical step is labor capacity identification, which is essential for the injured employee to access workers' compensation benefits [2] - Employees or their employers must apply for labor capacity identification to the municipal labor capacity identification committee after treatment stabilizes or if there is a disability affecting their work ability [2][3] Group 2: Application Requirements - To apply for labor capacity identification, individuals must fill out an application form and submit specific materials, including a valid diagnosis certificate and identification documents [5][6] - If an employee is unable to submit the application due to health reasons, a close relative can submit it on their behalf [4] Group 3: Timeline for Identification - The labor capacity identification committee must inform the applicant of any missing materials within five working days of the application [8] - If the application is complete, the committee should organize the identification and provide a conclusion within 60 days, extendable by 30 days for complex cases [8] Group 4: Content of the Identification Conclusion - The labor capacity identification conclusion must include essential information such as the individual's and employer's details, injury description, and the basis for the conclusion [9][12] Group 5: Disputes Over Identification Conclusions - If there are objections to the identification conclusion, the employee or employer can request a re-evaluation within 15 days of receiving the initial conclusion [11]

欢迎扫描下方二维码关注： 问：我们公司接受劳务派遣用工，发生支出能在企业所得税前扣除吗？ 先说答案： 可以。 依据政策规定，企业接受外部劳务派遣用工，实际发生的费用，可以分两种情况在税前扣除： 政策依据： 第一，按约定直接支付给劳务派遣公司的费用，可以作为"劳务费支出"，准予扣除； 第二，直接支付给员工个人的费用，要根据情况分别计入"工资薪金"和"职工福利费"，按规定扣除。 举两个例子： 第一种情况： A公司招了15个劳务派遣员工，每月给劳务公司45万元，不再另给员工支付任何费用。 那么，这45万元就属于"劳务费支出"，凭借合规有效发票，就可以在税前扣除。 第二种情况： B公司每月给劳务公司支付10万元的管理费，另外直接给劳务派遣员工支付工资35万元，支付伙食补贴、交通补贴3万元。 那么，这10万元的管理费，就可以按"劳务费支出"进行扣除；支付的伙食和交通补贴的3万元计入"职工福利费支出"进行扣除；支付给劳务派遣 员工的35万元工资，应按照"工资薪金支出"进行扣除，同时可以一并计入公司的工资薪金总额，作为计算其他各项相关费用扣除的依据。 《国家税务总局关于企业工资薪金和职工福利费等支出税前扣除问题的公告》（国 ...

欢迎扫描下方二维码关注： 一般纳税人销售自己使用过的不得抵扣 目未抵扣进项税额的固定资产，按简易办法 依3%征收率减按2%征收增值税,应开具普 通发票,不得开具增值税专用发票。 销售额=含税销售额÷ (1+3%) 应纳税额=销售额×2% 简易计税主要适用于以下几种情形: ■ 2008年12月31日以前未纳入扩大增值税 抵扣范围试点的纳税人,销售自己已使用过 的2008年12月31日以前购入或自制的固定 资产。 □ 2008年12月31日以前已纳入扩大增值税 抵扣范围试点的纳税人，销售自己使用过的 在本地区扩大增值税抵扣范围试点以前购进 或者自制的固定资产。 政策依据 ✪ 纳税人购进或者自制固定资产时为小规 模纳税人，认定为一般纳税人后销售该固定 资产。 ✪ 增值税一般纳税人发生按简易办法征收 增值税应税行为，销售其按照规定不得抵扣 且未抵扣进项税额的固定资产的。 ✪ 一般纳税人销售自己使用过的、纳入营 改增试点之日前取得的固定资产。 □ 2013年8月1日前购进自用的应征消费税 的摩托车、汽车、游艇。 ✪ 销售的固定资产在购入时根据《增值税 暂行条例》的规定，不得抵扣且未抵扣增值 税。 三、简易计税放弃减税 ...

Core Viewpoint - The article emphasizes the importance of correctly accounting for R&D expenses in high-tech enterprises to avoid tax risks, highlighting various categories of expense deductions and their implications under relevant policies [2]. Group 1: Personnel and Labor Costs - R&D expenses include salaries, social insurance, and housing funds for personnel directly engaged in R&D activities, as well as labor costs for external R&D personnel [3]. - The accounting scope for personnel costs is broader than the tax scope, and only costs related to technical personnel are included in high-tech enterprise deductions [3]. Group 2: Direct Input Costs - Direct input costs for R&D include materials, fuel, and power consumed during R&D activities [4]. - Costs for molds and equipment used in intermediate testing and product trials are also included, but not classified as fixed assets [4]. Group 3: Depreciation and Amortization - Depreciation for instruments and equipment used in R&D activities is eligible for deduction, but costs related to building renovations and repairs are not included [6]. - Amortization of intangible assets such as software and patents used in R&D is also deductible, with distinctions made between high-tech enterprise recognition and additional deductions [7]. Group 4: Design and Experimentation Costs - Costs for new product design, clinical trials, and field tests are included in R&D expenses, with specific conditions for eligibility [8]. - High-tech enterprise recognition includes equipment debugging and field trial costs, while accounting regulations allow for related expenses incurred during R&D processes [8]. Group 5: Tax Policies and Regulations - The article outlines that certain industries, including accommodation and catering, are not eligible for tax deductions on R&D expenses [30]. - It also discusses the conditions under which small-scale taxpayers in the catering industry can benefit from VAT exemptions and deductions [25][26].