Core Viewpoint - The article emphasizes the importance of promoting the use of new energy vehicles (NEVs) in rural areas to support rural revitalization and achieve carbon neutrality goals. It outlines a comprehensive plan for the 2025 NEV rural outreach initiative, which includes various activities and policies to enhance NEV adoption in these regions [3][4]. Group 1: Activity Theme and Content - The theme of the activity is "Green, Low-Carbon, Intelligent, Safe - Empowering New Rural Areas, Enjoying New Travel" [4]. - The initiative will showcase 124 selected NEV models that meet rural usage needs, focusing on quality and reputation, through exhibitions and test drives [4][9]. - Collaboration with NEV after-sales service providers, charging and battery swapping service companies, and financial service firms will be organized to improve the supporting environment for NEV applications in rural areas [4][5]. Group 2: Organizational Approach - The plan includes selecting typical county-level cities with low NEV promotion rates and significant market potential to host specialized events, which will also reach surrounding towns [5]. - Various stakeholders in NEV production, sales, finance, charging, and after-sales services are encouraged to participate, creating integrated promotional schemes that combine purchase incentives, energy support, and service guarantees [5][6]. - The activities will be conducted through a combination of online and offline methods, utilizing digital platforms for sales and consultations while organizing local events [5][6]. Group 3: Support Measures - The initiative will strengthen organizational leadership and inter-departmental collaboration to ensure effective implementation of related policies [6]. - Emphasis will be placed on adhering to local regulations and safety measures during the events, along with promoting public awareness and education about NEVs [6].

Core Viewpoint - The document outlines the procedures and criteria for the selection of advanced manufacturing enterprises eligible for the VAT additional deduction policy for the year 2025, emphasizing support for technological innovation and manufacturing development [2][3]. Summary by Sections Section 1: Definition and Criteria - The list referred to in the notification includes advanced manufacturing enterprises that qualify for the VAT additional deduction policy as defined by the Ministry of Finance and the State Taxation Administration [2]. - Advanced manufacturing enterprises are categorized as high-tech enterprises that are general taxpayers in the manufacturing sector, as per the relevant regulations [2]. Section 2: Application Process - Local industrial and information departments, in collaboration with technology, finance, and taxation departments, will determine the list of eligible enterprises [3]. - Enterprises must meet specific criteria, including having high-tech enterprise status in 2025 and meeting R&D expenditure and personnel requirements during the specified period [3]. - The sales revenue from manufacturing activities must account for over 50% of total sales, excluding VAT [3]. Section 3: Application Timeline - Enterprises already on the 2024 list can apply to continue their eligibility starting from April 30, 2025, with a submission window from the 1st to the 10th of each month until April 10, 2026 [5]. - New applicants can submit their applications from September 2025 until the same deadline in April 2026 [6]. Section 4: Policy Duration - Enterprises with valid high-tech status throughout 2025 can enjoy the policy from January 1, 2025, to April 30, 2026 [7]. - If the high-tech status expires within 2025 without renewal, the policy applies only for the duration of the status [8]. Section 5: Branch Applications - Branches of high-tech enterprises must report their information through the parent company, which will determine eligibility based on the overall sales and industry classification [11]. - For non-VAT consolidated taxpayers, both the parent and branch must calculate their sales and proportions separately [11]. Section 6: Compliance and Monitoring - Local departments are responsible for verifying the information submitted by enterprises and ensuring compliance with the criteria [13]. - Any changes in enterprise status, such as name changes or relocations, must be reported to maintain eligibility for the policy [14]. Section 7: Consequences of Non-compliance - Enterprises found to have provided false information or failing to meet the criteria will lose their eligibility and may face penalties, including the recovery of previously granted tax reductions [15].

欢迎扫描下方二维码关注： 供稿： 丽水市局 景宁县局 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。 作者： 余修远 刘雅婷 杨佳雯 来源 浙江税务 欢迎扫描下方二维码关注： ...

Core Viewpoint - The article discusses the requirements and procedures for paying environmental protection tax in Beijing, emphasizing the importance of compliance for businesses operating in the region [5]. Tax Calculation - The environmental protection tax is calculated based on the formula: Tax Amount = 0.065 × Construction Duration × Dust Emission Adjustment Coefficient × Applicable Tax Rate [2]. - The construction site area is determined by relevant approval documents, and the construction duration is calculated monthly, with fractions of a month adjusted according to actual working days [2]. Tax Source Collection - Businesses must log into the Beijing Electronic Tax Bureau and follow a series of steps to declare and pay the environmental protection tax [2]. - The process includes selecting the "Environmental Protection Tax" and filling out the necessary forms, including the "Environmental Protection Tax Basic Information Collection Form" [2].

温馨æ醒：è“色柳林财税室为éžå®˜æ–¹å¹³å°ï¼Œæ˜¯ç”±ç¼–者以å‐ ¦ä¹ 笔记形å¼å»ºç«‹çš„å¹³å°ï¼Œæ‰€æœ‰ç¬”è®°å†™ä½œè®°å½•çš„æ–‡ç« åŠè½¬å‘的法律法规仅 供读者å¦ä¹ å‚考之用，并éžå®žé™…åŠžç¨Žè´¹çš„æ ‡å‡†ï¼Œæ¬¢è¿Žäº¤æµå¦ä¹ ，共åŒåˆ†äº«å‐ ¦ä¹ ç»éªŒæˆæžœã€‚æ–‡ç« ç‰ˆæƒå½’原作者所有，如有ä¸å¦¥ï¼Œè¯·è”ç³»åˆ é™¤ã€‚ 往期链接 (51). ä¸€é—®ä¸€ç” | ä¼ä¸šæ‰€å¾—税汇算清缴工资薪金税å‰æ‰£é™¤ æ¥æºï¼š 国家税务总局烟å°å¸‚税务局 国家税务总局烟å°å¸‚莱山区税务局 ç¼–å‘ ...

欢迎扫描下方二维码关注： 制作： 天津市税务局 纳税服务和宣传中心 编发：天津税务 来源天津税务 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。 ...

欢迎扫描下方二维码关注： 根据《中华人民共和国增值税暂行条例实施 细则》(财政部 国家税务总局令第50号公布)第 四条规定,单位或者个体工商户将自产、委托加 工或者购进的货物无偿赠送其他单位或者个人, 需要视同销售缴纳增值税。 哦,原来是这 样,那该交税交 税,别因为这个 影响咱们信用。 好嘞,老板,我算好 赠品市场价,下月 申报一块报上。 老板,咱们促销活动 赌品的税务处理得向 您汇报一下。 额,这能有什么问题? 财务小幸 0 赠品又不多收钱, 这些赠品需要缴 也要交税? 纳增值税。 Q CARB White courself, The Comments P - White The Max - Max - 12 Max 12 Max 12 Max 11 - 12 The 11 - 12 - 11 - 1 是嘲,活动赠品要视 同销售缴纳增值税。 嗯嗯,行,一定要核算清 楚。以后再有这种活动， 日本书艺女士中国语语语 来源 北京税务 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 ...

Core Viewpoint - The article provides a detailed guide on how to issue blue invoices through the electronic tax bureau, emphasizing the step-by-step process for businesses to follow in order to comply with tax regulations and streamline their invoicing procedures. Group 1: Steps to Issue Blue Invoices - Businesses must log into the electronic tax bureau's website and navigate to the invoice issuance section [1][2] - After accessing the "Blue Invoice Issuance" interface, users should click on the "Issue Invoice Now" option [7] - Users can choose between issuing an electronic invoice or a paper invoice, selecting the appropriate invoice type based on their business needs [8] Group 2: Filling Out Invoice Information - The taxpayer must enter the buyer's and seller's information accurately, ensuring that the invoicing party's details are confirmed [9] - In the invoice filling interface, details such as vehicle type and license plate number must be filled in and verified before proceeding [11] Group 3: Invoice Delivery - The system will perform an automatic validation of the entered information, and upon successful validation, the invoice will be issued and delivered to the recipient's digital account [12] - In addition to digital delivery, invoices can also be sent via email, QR code, or downloaded for distribution [12]

欢迎扫描下方二维码关注： ▲戳蓝色字关注蓝色柳林财税室 为方便个体工商户快速获取最新、最关切的税费政策解答，助力个体工商户高质量发展，宁波税务推出"个体工商户热点直击"系列专题，对 高频热点问题进行解答，以清晰指引助您轻松办理税费事宜。 今天我们来看： 个体工商户未按时办理申报怎么处理？ ▼ 点击下方名片关注蓝色柳林财税室 ▼ 往期推荐 // 问答｜个体工商户需要申报的主要税费种有哪些？申报期限是什么？ 来源 宁波税务 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。 ...

Core Viewpoint - The article provides a detailed guide on how to declare and pay consumption tax and additional taxes through the electronic tax bureau in China, emphasizing the steps involved in the process [1][2][3]. Group 1: Declaration Process - Step 1: Taxpayers must log into the electronic tax bureau and navigate to the consumption tax declaration section [1]. - Step 2: Depending on the taxpayer's classification, they will either confirm pre-filled data or enter data manually in the declaration form [2]. - Step 3: After completing the form and ensuring accuracy, taxpayers submit their declaration, which prompts a confirmation dialog [2]. - Step 4: Upon successful submission, if there are any tax payments due, taxpayers can proceed to make the payment immediately [3]. Group 2: Taxpayer Information - Taxpayers classified as "wholesale and retail gold and silver jewelry consumption tax enterprises" will have a different declaration interface compared to other taxpayers [1]. - The article includes an example of a successful declaration, showing a total tax amount of 67,656.53 yuan, broken down into various components such as consumption tax and additional taxes [4].