Group 1 - The article provides a step-by-step guide for taxpayers on how to submit a consolidated tax report through the electronic tax bureau [2][4][8] - For first-time submissions, the system automatically directs users to the reporting page, while returning users access their previous records [3][5] - After successful submission, taxpayers can check the status of their report through the tax information query module [7][10] Group 2 - The article outlines specific regulations regarding the allocation of corporate income tax for secondary branches that do not have operational functions or are newly established [11][12][13][14][15] - It emphasizes that branches established outside of China without legal person status are also exempt from local income tax allocation [15] - The article mentions that local branches in Jiangsu Province do not need to handle certain tax matters independently if they are part of a consolidated tax reporting entity [15]

Group 1 - The article discusses tax policies aimed at supporting self-employed veterans from January 1, 2023, to December 31, 2027, allowing them to deduct up to 20,000 yuan annually from various taxes for three years [8][9] - The deduction applies to value-added tax, urban maintenance and construction tax, education fee surcharges, local education surcharges, and individual income tax, with specific limits set by local governments [8] - In Inner Mongolia, the limit for self-employed veterans is set at 24,000 yuan annually, which is higher than the national standard [9] Group 2 - The article outlines the process for taxpayers to report cross-regional tax matters, requiring them to settle tax obligations with the local tax authority and submit a feedback form [11] - Taxpayers can complete the cross-regional tax matter feedback through the electronic tax bureau by navigating to the relevant module [12]

Core Viewpoint - The article discusses the new tax credit evaluation process for individual businesses and public institutions in Zhejiang, emphasizing the automatic inclusion in tax credit management after the initial application and the importance of timely applications to maintain credit integrity [2][3][4]. Group 1: Tax Credit Evaluation Process - Individual businesses and public institutions established before January 1, 2024, can apply for tax credit evaluation through a two-step process, starting with the 2025 evaluation year [2][3]. - For entities established after January 1, 2024, they must wait 12 months after their first tax-related activity to apply for tax credit management [3]. - Once an entity is included in the tax credit management system, they will remain in it automatically without the need for reapplication, and prior years will not be evaluated [2][4]. Group 2: Application Steps - The application can be submitted through the electronic tax bureau or in person at tax service halls, with specific steps outlined for the online process [3][4]. - After submitting the application, entities can track the approval status through the tax information query module [4]. Group 3: Policy Implications - The new tax credit management policy aims to empower individual businesses and public institutions, facilitating their growth and sustainability [4].

Group 1 - The article provides a step-by-step guide for taxpayers to check their vehicle and vessel tax information online, emphasizing the importance of accurate input for successful queries [2][3][4] - It explains the process for checking vehicle purchase tax payment status, including the necessary information required for the query [6][7] - The article outlines the responsibilities of vehicle and vessel owners as taxpayers under the Vehicle and Vessel Tax Law, including the obligation to pay taxes annually [15][16] Group 2 - It details the timeline for tax obligations, stating that the tax year runs from January 1 to December 31, and tax liabilities arise upon acquiring ownership or management rights [15][17] - The article mentions that insurance companies act as withholding agents for vehicle tax collection, which can lead to increased tax amounts due to changes in regulations [16][17] - It clarifies the conditions under which taxpayers can request refunds for previously paid taxes in cases of vehicle transfer, theft, or destruction [20]

Core Viewpoint - The article discusses the credit scoring system for tax-related professional service institutions, detailing how to achieve high credit scores through compliance with various regulations and management practices [3][4][5]. Group 1: Credit Scoring System Overview - The credit scoring system assigns a total of 210 points automatically to institutions identified as "tax-related professional service institutions" [3]. - Key scoring categories include: - Tax authority evaluation: 30 points - Submission of real-name information: 30 points - Retention of tax reports and documents: 20 points - Timely tax declaration representation: 100 points [3][4]. Group 2: Management and Compliance - Institutions can earn an additional 90 points through effective daily management practices, such as: - Client satisfaction evaluations, which can yield up to 10 points if clients do not respond within 15 days [4]. - Reporting real-name information of service personnel before providing services [4]. - Accurate reporting of service agreements to tax authorities [4] . Group 3: Performance Improvement - Institutions can gain up to 200 points by enhancing service quality and management practices, including: - Previous evaluation cycle credit status: 100 points - Client tax credit status: 20 points - Average revenue per service personnel: 10 points [4][5]. - Joining industry associations can yield additional points, such as 25 points for joining a tax professional association [4]. Group 4: Penalties for Non-compliance - The system imposes penalties for non-compliance, with some indicators having no upper limit on point deductions, potentially lowering credit ratings significantly [5]. - For example, failing to report specific business information on time can result in deductions ranging from 10 to 200 points, depending on the severity of the infraction [5].

欢迎扫描下方二维码关注： 入、退出条件; (五)其他限制或者变相限制市场 准入和退出的内容。 第九条 起草单位起草的政策措施，不得含 有下列限制商品、要素自由流动的内 容: (一) 限制外地或者进口商品、要 素进入本地市场，或者阻碍本地经营者 迁出, 商品、要素输出; (二) 排斥、限制、强制或者变相 强制外地经营者在本地投资经营或者设 立分支机构; (三) 排斥、限制或者变相限制外 地经营者参加本地政府采购、招标投 标; (四)对外地或者进口商品、要素 设置歧视性收费项目、收费标准、价格 或者补贴； (五)在资质标准、监管执法等方 面对外地经营者在本地投资经营设置歧 视性要求; (六) 其他限制商品、要素自由流 动的内容。 (一) 强制或者变相强制经营者实 施垄断行为，或者为经营者实施垄断行 为提供便利条件; (二)超越法定权限制定政府指导 价、政府定价,为特定经营者提供优惠 价格: (三)违法干预实行市场调节价的 商品、要素的价格水平; 第十条 起草单位起草的政策措施，没有法 律、行政法规依据或者未经国务院批 准，不得含有下列影响生产经营成本的 内容: (一) 给予特定经营者税收优惠; (二)给予特定经营 ...

欢迎扫描下方二维码关注： 王会计 小李，你核对下这个月的税费明细，特别是国家重大水利工程建设基金那块，别算错了。 哎王姐，我正想问呢，这基金对应的城市维护建设税和教育费附加，我咋没找到缴费记录啊？是不是漏做了？ 原来如此！那这政策一直有效吗？啥时候过期呀？ 放心，财政部、税务总局在2021年发布了公告延续这项政策，只要符合条件，就能一直享受这个优惠。 XIANGSHOUZHUTI 收取国家重大水利工程建设基金的纳税人 YOUHUINEIRONG 自2010年5月25日起，对国家重大水利工程建设基金免征城市维护建设税和教育费附加。 XIANGSHOUTIAOJIAN 纳税人收取国家重大水利工程建设基金。 小李 不是漏了，是有优惠政策！从2010年起，收取国家重大水利工程建设基金的纳税人，这两项附加税就免征了。 王会计 ZHENGCEYIJU 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：张名杨 王 羽 纪孟君 李国秀 责编： 桑 军 来源山东税务 欢迎扫描下方二维码关注： 1.《财政部 国家税务总局关于免征国家重大水利工程建设基金的城市维护 ...

欢迎扫描下方二维码关注： 教师除了取得教师资格证 可抵扣个税外 还可享受 这些专属税收优惠政策 ↓ ↓ ↓ 2 对个人获得曾宪梓教育 基金会教师奖的奖金 可视为国务院部委颁发 的教育方面的奖金 免征个人所得税 对教育部颁发的 "特聘教授奖金" 4 对特聘教授获得 "长江学者成就奖"的奖金 可视为国务院部委颁发 的教育方面的奖金 来源： 中国税务报 AI辅助工具：即梦 责任编辑：于燕 (010)61930093 来源中国税务报 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。 2.《商业健康保险税前扣除情况明细表》的报 送条件为购买了商业健康保险而提请税务机关调整 定额的纳税人必报。 3.《个人税收递延型商业养老保险税前扣除情 况明细表》、《个人税收递延型商业养老保险扣除 凭证》的报送条件为购买了个人税延型商业养老保 险而提请税务机关调整定额的纳税人必报。 4.申请人通过办税窗口申请的,提供经办人、 ...

第41个教师节 欢迎扫描下方二维码关注： 又是一年教师节，申税小微祝广大教育工作者节日快乐！今天，申税小微就和大家一起了解一下教育相关的税收政策~ 01 增值税相关政策 1.提供教育服务免征增值税的收入， 是指对列入规定招生计划的在籍学生提供学历教育服务取得的收入，具体包 括：经有关部门审核批准并按规定标准收取的学费、住宿费、课本费、作业本费、考试报名费收入，以及学校食堂提供 餐饮服务取得的伙食费收入。 Tips:除此之外的收入，包括学校以各种名义收取的赞助费、择校费等，不属于免征增值税的范围。 政策依据： 《财政部 国家税务总局关于全面推开营业税改征增值税试点的通知》（财税〔2016〕36号）附件3 2.一般纳税人提供非学历教育服务，可以选择适用简易计税方法按照3%征收率计算应纳税额。 政策依据： 《关于进一步明确全面推开营改增试点有关再保险、不动产租赁和非学历教育等政策的通知》（财税〔2016〕68号） 02 房产税、城镇土地使用税相关政策 对国家拨付事业经费和企业办的各类学校、托儿所、幼儿园自用的房产、土地，免征房产税、城镇土地使用税。 供稿：华依琳 制作：潘茜月 政策依据： 《财政部 国家税务总局关于 ...

Group 1 - Export goods and services that occurred before the export tax refund (exemption) registration can still apply for tax refunds after the registration is completed [3] - Export enterprises must withdraw their export tax refund (exemption) registration before canceling tax registration [3] - Electronic sales contracts signed with foreign merchants are compliant with the registration document requirements [4] Group 2 - The retention period for export tax refund (exemption) registration documents is five years [4]