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]

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].

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。 ...

欢迎扫描下方二维码关注： 答： 可以。纳税人按照《关于降低存量首套住房贷款利率有关事项的 通知》规定进行 存量住房贷款 置换的，由于置换前后纳税人的住房仍为 同一套，可以继续享受住房贷款利息专项附加扣除。 其中，贷款合同编号发生变化的，应当及时在个人所得税APP在"专项 附加扣除"-" 住房贷款利息专项附加扣除"变更同一套住房新办理的贷款合 同编号等信息。 我之前住房贷款不是首套房贷利率，按照《关于降低存量首套住 房贷款利率有关事项的通知》规定，我办理了 "二二套转首首套"住房贷款 手手续并享受首首套住房贷款利率，这种情况可以享受住房贷款利息专项附 加扣除吗？ 答： 如纳税人以前未享受过住房贷款利息专项附加扣除，则可以享 受。自按照首套住房贷款利率开始还款的当月起享受住房贷款利息专项附 加扣除。 您可以通过手机个人所得税APP个人所得税APP在"专项附加扣除"-"住 房贷款利息专项附加扣除"模块填报住房贷款相关信息后享受。填报完成 后，既可以将上述信息推送给任职受雇单位在平时扣缴时享受，也可在次年 办理汇算清缴时享受 。 来源：黑龙江税务 我 2021年购房时使用用的是商业贷款，符合首首套房贷利率等条件， 并 ...

Core Viewpoint - The article aims to assist new taxpayers in understanding tax-related matters and procedures through a series of educational products titled "First Lesson of Business Establishment" [1]. Group 1: Taxpayer Information Management - New taxpayers can access their information by logging into the electronic tax bureau and navigating to the taxpayer information query section [3]. - The legal representative or financial officer can manage tax personnel permissions through the account center in the electronic tax bureau [4]. Group 2: Adding and Modifying Tax Personnel - To change or add tax personnel information, the legal representative or financial officer must log in and follow specific steps to report identity information changes [4][5]. - Tax personnel can have permissions such as "tax-related handling," "tax declaration," "tax-related inquiry," and "invoice business," while invoice personnel can only select "invoice business" [5]. Group 3: Authorization Process - The process for adding tax personnel involves the legal representative or financial officer initiating the addition and confirming the authorization through the electronic tax bureau [5][6]. - Tax personnel can also initiate the authorization request, which must be confirmed by the enterprise's legal representative or financial officer [6]. Group 4: Modifying and Deleting Tax Personnel - To modify tax personnel permissions, the legal representative or financial officer can log in and select the existing personnel to adjust their permissions [6]. - The enterprise can delete tax personnel by accessing the personnel management section and selecting the delete option for the respective individual [6].

3 录入"委托人统一社会信用代码" "委托人名称" "服务时间"信息。 点击【新增】，根据实际情况选择 "服务大类"、"服务中类"、"服务 人员"，确认信息无误后，点击【确 定】。 4 勾 勾 选 添 加 的 企 业 信 息 ， 点 击 【 提 交】。若代理企业选择的服务项目中包 含"纳税人申报代理（办）"或"其他 税务事项代理（办）"类目，系统会自 动向委托企业推送确认任务。 (四) 委托企业确认代理协议 1 委托企业登录全国统一规范电子税 务局，点击【首页】-【我的待办】-【其 它】，点击"代理办税申请"后的【办 理】。 2002 01 201 2012 000 12 201 确认信息无误后，点击【同意】, 代理协议即可生效。 欢迎扫描下方二维码关注： 4 首次进行涉税专业服务机构信息采 集，完成"基本信息"采集提交后，点 击【编辑】，录入相关信息。如从业人 员取得职业资格证书，需根据录入的资 格证书，上传对应的证书资料，点击 【确定】-【提交】，即完成涉税专业服 务机构首次采集登记。 涉税专业服务机构非信次 ● 进行信息采集 1 登录全国统一规范电子税务局，在 首页点击【我要办税】-【涉税专业服 务】- ...

Core Viewpoint - High-tech enterprises can enjoy a preferential corporate income tax rate of 15% and various benefits after being recognized as such, but this qualification is not permanent and can be revoked if the "proportion of high-tech product (service) revenue" falls below 60% of total revenue [1][2][10]. Group 1: Definition and Requirements - The proportion of high-tech product (service) revenue must not be less than 60% of the total revenue in the past year to maintain high-tech enterprise status [2]. - High-tech product (service) revenue includes income from products and services obtained through R&D and related technological innovation activities [3]. - Total revenue is calculated as the total income minus non-taxable income, following the regulations of the Corporate Income Tax Law of the People's Republic of China [4]. Group 2: Case Study - Company H was recognized as a high-tech enterprise from 2021 to 2023. In 2023, it was discovered that the reported total revenue did not include investment income from the transfer of financial assets, leading to a recalculation that showed the actual total revenue was higher than reported. Consequently, the proportion of high-tech product (service) revenue fell below 60% in 2022, resulting in the loss of high-tech enterprise status and an increase in corporate income tax rate from 15% to 25%, requiring a tax payment of over 3 million yuan [6]. Group 3: Compliance Guidelines - Companies should ensure the authenticity of income verification materials and be cautious when submitting high-tech enterprise applications, focusing on the preservation of key verification project materials and enhancing internal audits and financial supervision [7]. - High-tech revenue, R&D expenses, and the proportion of technical personnel are critical areas for qualification verification, and companies should pay close attention to the detailed regulations in these areas to ensure compliance [8]. - Companies can mitigate financial and tax risks by improving internal control and management mechanisms, such as hiring professional auditing firms to assess revenue proportions, establishing income classification accounting systems, and providing technical documentation to strengthen the correlation between income and technology [9]. Group 4: Importance of Compliance - The qualification as a high-tech enterprise is a valuable asset, but it comes with strict compliance requirements. Companies must prioritize compliance to maintain their status and fully leverage policy benefits for growth [10].

我们立刻重新盘点,据实调 整账目! 欢迎扫描下方二维码关注： RE k & 0 ........... 根据《中华人民共和国税收征收 管理法》第六十三条规定,纳税人伪 造、变造、隐匿、擅自销毁帐簿、记 帐凭证,或者在帐簿上多列支出或者 不列、少列收入,或者经税务机关通 知申报而拒不申报或者进行虚假的纳 税申报,不缴或者少缴应纳税款的, 是偷税。对纳税人偷税的，由税务机 关追缴其不缴或者少缴的税款、滞纳 金,并处不缴或者少缴的税款百分之 五十以上五倍以下的罚款;构成犯罪 的, 依法追究刑事责任。扣缴义务人 采取前款所列手段,不缴或者少缴已 扣、已收税款,由税务机关追缴其不 缴或者少缴的税款、滞纳金,并处不 缴或者少缴的税款百分之五十以上五 倍以下的罚款;构成犯罪的,依法追 究刑事责任。 来源：国家税务总局 广东省税务局 来源 广州税务 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，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 correct or void personal income tax annual settlement declarations through the personal income tax APP, emphasizing the steps and conditions for making corrections or voiding submissions [2][5][6]. Summary by Sections - **Correction Process**: Users can log into the personal income tax APP, navigate to the "申报记录" (Declaration Records) section, and select the record they wish to correct. After confirming the details, they can proceed to submit the correction [2][5]. - **Voiding Submissions**: If a user needs to void a declaration, they must confirm the action as it cannot be reversed. The system will prompt for confirmation before completing the voiding process [6]. - **Tax Refund Application**: If the declaration record shows that the tax authority is reviewing a refund application, the user must first cancel the refund request before proceeding with the correction [5][6]. - **Opportunities for Corrections**: During the annual settlement period, users have up to five opportunities each month to correct or void their submissions. Each successful correction or voiding will be confirmed by the system [6].