电梯广告位出租，如何缴纳增值税？ 根据《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1《营业税改征增值税试 点实施办法》附《销售服务、无形资产、不 动产注释》规定： 一、销售服务 欢迎扫描下方二维码关注： ……（六）现代服务。 现代服务，是指围绕制造业、文化产 业、现代物流产业等提供技术性、知识性服 务的业务活动。包括研发和技术服务、信息 技术服务、文化创意服务、物流辅助服务、 租赁服务、鉴证咨询服务、广播影视服务、 商务辅助服务和其他现代服务。 5.租赁服务。 租赁服务，包括融资租赁服务和经营租 赁服务。 （2）经营租赁服务，是指在约定时间内 将有形动产或者不动产转让他人使用且租赁 物所有权不变更的业务活动。 按照标的物的不同，经营租赁服务可分 为有形动产经营租赁服务和不动产经营租赁 服务。 将建筑物、构筑物等不动产或者飞机、 车辆等有形动产的广告位出租给其他单位或 者个人用于发布广告，按照经营租赁服务缴 纳增值税。 因此，电梯广告位出租应按不动产经营 租赁项目开具发票。 来源山西税务税宣速递 弟(—)坝所称提供劳务收入,是指止业从争建 筑安装、修理修配、交 ...

Group 1 - The article discusses the tax prepayment regulations for general taxpayers and small-scale taxpayers providing construction services across counties, with a prepayment rate of 2% for general taxpayers using the general taxation method and 3% for those using the simplified taxation method and small-scale taxpayers [3] - It emphasizes the importance of obtaining valid certificates when deducting subcontracting payments, as non-compliance can render deductions ineffective [3] - The article outlines the criteria for small-scale taxpayers to determine if they meet the exemption standards when providing construction services across regions [3] Group 2 - The article highlights the incentives for A-level taxpayers, including public recognition, an increase in the starting score for the next year's credit rating, and the ability to receive up to three months' worth of VAT invoices at once [10][16] - Continuous A-level rating for three years allows taxpayers to access a green channel or specialized personnel for tax matters [12][16] - The collaboration between tax authorities and banks to offer "silver-tax interaction" credit loans with favorable interest rates and easy application processes is also mentioned [14][16]

Core Viewpoint - The article provides a detailed guide on how to confirm and report the special additional deductions for personal income tax related to children's education for the year 2026, emphasizing the importance of timely submission before the deadline of December 31, 2025 [23]. Group 1: Reporting Process - The first step involves opening the personal income tax app and selecting "Handle & Check" followed by "Special Additional Deductions" [5]. - After selecting "Children's Education," users must choose the relevant deduction year and click "Confirm" [6]. - Users need to ensure all materials are complete before clicking "Ready, proceed to report" [8]. - The next step is to select "Children's Information" and fill in the required details [10]. - After completing the children's information, users must enter "Children's Education Information," including the deduction year, child details, and education stage [12]. - The final steps include selecting the "Deduction Ratio" and "Declaration Method," followed by submitting the information [13][14]. Group 2: Key FAQs - The definition of children eligible for deductions includes biological children, adopted children, stepchildren, and minors under guardianship [15]. - The deduction subject for children's education is the legal guardian, which can include biological parents, stepparents, and adoptive parents [16]. - The standard deduction for children's education is set at 24,000 yuan per year (2,000 yuan per month) for each child [17]. - Parents can choose to allocate the deduction either fully to one parent or split it equally between both [18]. - Deductions are applicable regardless of whether the child is enrolled in public or private schools [19]. - Education received at overseas institutions is also eligible for deductions [20]. - Parents with multiple children can select different deduction methods for each child [21]. - Continuous education during the transition from high school to university is eligible for deductions [22].

Group 1 - The corporate income tax is a legal entity tax, and branches without legal entity status must aggregate the total number of employees, total assets, and annual taxable income to determine eligibility for small and micro enterprise tax reductions [3] - The main entity can be a general VAT taxpayer while branches can be small-scale taxpayers, provided they are located in different administrative regions [4] - Branches operating across regions must pay stamp duty on their business ledgers at their respective locations, with specific rules on how to calculate the taxable amount based on fund allocations from the parent company [5] Group 2 - Newly established branches do not need to allocate corporate income tax locally in the year of establishment, while branches that are closed will stop participating in tax allocation from the date of tax deregistration [6] - Consolidated tax-paying enterprises must calculate their annual corporate income tax within five months after the end of the fiscal year, deducting pre-paid taxes to determine the final tax payable or refundable [7] - The policies referenced include the Corporate Income Tax Law of the People's Republic of China and various regulations from the State Administration of Taxation [7]

Core Points - The article provides a comprehensive guide for businesses in Guangxi on efficient invoicing and tax payment services, emphasizing the ease of accessing these services through the electronic tax bureau [4][5]. Group 1: Invoicing Guidance - Businesses can apply for invoice issuance through the electronic tax bureau, which streamlines the process [4]. - If a business's operational scale expands and the invoice quota is insufficient, it is straightforward to increase the number of invoicing personnel, as both the legal representative and financial officer have the authority to do so [4]. - For businesses with multiple projects, it is possible to save project information for quick reference when issuing invoices [4]. Group 2: Invoice Correction - In case of issuing an incorrect invoice, businesses can perform a red-letter correction and reissue the invoice based on actual circumstances [4]. Group 3: Tax Regulations - The article references the implementation of the Corporate Income Tax Law, which outlines the recognition of service income and the principles of revenue recognition [8][10]. - It specifies that service income must adhere to the accrual basis and substance over form principles, ensuring that revenue is recognized when it can be reliably measured and estimated [10][11]. Group 4: Tax Incentives - The article mentions tax incentives for small and micro enterprises, including a reduction in various taxes such as resource tax and urban maintenance and construction tax, effective from January 1, 2022, to December 21, 2027 [13][14]. - Additionally, it highlights a temporary halving of the securities transaction stamp duty starting from August 28, 2023, aimed at supporting market activity [15].

Group 1 - Individual businesses using the accounting method can deduct 40% of mixed personal and business expenses when calculating personal income tax [2] - Actual wages paid to employees are deductible for individual businesses, but the owner's salary is not deductible [3] - Social insurance contributions made for employees are deductible, while contributions for the owner are limited to 5% of the local average salary [4][5] Group 2 - When issuing invoices for construction services, the location and project name must be specified in the remarks section [6] - For real estate rentals, the detailed address must be included in the invoice remarks [7] - When selling real estate, the property name and address should be clearly stated on the invoice [8]

欢迎扫描下方二维码关注： 《涉税专业服务管理办法(试行)》 涉税专业服务机构及涉税服务人员应当如实签署申报表等涉税文书； 操作指南 最近好多纳税人咨询，涉税专业服务机构及其从业人员在帮助客户办理税务申报时，明明有普通申报入口，可政策要求 必须通过"代理通道"办理，这是为什么？今天小编就带大家一起去了解一下吧。 一 、 代理通道的 5大优势 政策划定红线 合规是执业基本前提 纳税人、扣缴义务人委托涉税专业服务机构及涉税服务人员代为办理税务事项时，应当向税务机关表明委托代理关系 及相关授权事项，明确双方权利义务。 ▸ 若存在"未以涉税服务人员身份，而以委托方办税人员身份办理业务，或者存在其他不以真实身份办理业务情形 的"； ▸ 或存在"代为办理涉税业务未如实填报签署申报表等涉税文书的"等违法违规行为； 税务机关将按照《涉税专业服务管理办法(试行)》第三十一条、第三十三条对涉税专业服务机构及涉税专业服务人 员进行处理处罚。 适配机构需求 高效处理批量业务 对于服务数十家甚至上百家企业的涉税专业服务机构而言，办税效率直接关系到团队整体工作成效。"代理通道" 正是 结合机构实际业务场景打造的高效工具，提供 "单户办理 ...

欢迎扫描下方二维码关注： 1.登录电子税务局后，在系统首页依次点击【我要办税】-【发票使用】-【开票信息维护】-【 项目信息维护 】； 2.在【项目信息维护】模块，点击【添加】按钮。以开具建筑服务简易计税发票为例，在【商品和服务税收分类编码】中搜索"建筑"，选择符合的商 品编码。 开具简易计税发票需要在【优惠计税和简易计税】栏选择"是"，【优惠政策及简易计税类型】栏选择" 简易征收 "，在【税率/征收率】栏中选择对应 的征收率； 3.项目信息添加完成后进入【开票业务】－【蓝字发票开具】，点击【立即开票】，选择对应的票类； 4.进入 蓝字发票 开具页面，填写购买方信息后，对是否含税等栏目进行选择。点击【项目名称】后的按钮，选择之前维护好的项目后，填写其他项 目信息； 5.开票信息确认无误后，点击【发票开具】，跳转至发票开具成功界面，点击【查看发票】可以查看票面详情； 来源：国家税务总局济宁市税务局 国家税务总 局邹城市税务局 审核：国家税 务总局山东 省税务局征管和科技发展处 编发： 国家税 务总局山东省税务局办公室 项目负责：李俊 杰 制作： 秦世远 编审：王 羽 张名杨 温馨提醒：蓝色柳林财税室为非官方平台 ...

Group 1 - The article discusses the requirement for certain employers to make social insurance payment adjustments for employees whose average monthly salary is below 60% of the provincial average salary from the previous year [3] - The social insurance types that require adjustments include basic pension insurance for enterprise employees, pension insurance for government and public institutions, unemployment insurance, and work injury insurance [3] - The adjustment period for social insurance payments will start from January 2025, with new employees' adjustments calculated from their month of joining [3] Group 2 - The minimum social insurance payment base for 2025 is set at 4588 yuan per month, and employers must pay the difference between the actual contributions made and the new standard [3] - No late fees will be charged for adjustments made before December 31, 2025 [3] - Employers will handle the payment adjustments on behalf of employees through various channels such as the electronic tax bureau and tax service halls [3]

欢迎扫描下方二维码关注： 问题一 Answer 问题二 Answer 问题三 "您本次残疾人就业保障金申报失败，根据风险疑点扫描结果，您当前无法享受 30 人以下免征残保金政策，请前往主管税务机 关进行核实说明。" 答： 系统将您的企业标记为 " 残保金 免征政策风险企业"（属于风控黑名单）。需到主管税务机关大厅办理申报。 "您申报属期内不存在符合条件的税（费）种认定信息，请通过税（费）种认定功能进行查询。" 答： 您的税费种认定信息不完整，缺少整年度的有效认定。请先在系统中重新修改税费种认定，或直接去大厅办理申报。 在填写 "出口货物耗用的进料加工 保税进口料件 金额" 后，点击 "一键确认"，数据会自动变回错误值。 Answer 问题四 Answer 答： "一键确认" 功能只是将报关单直接确认为当期申报，不会读取你手动修改的数据。 如果需要修改数据或选择部分报关单申报，请使用 ** " 批量确认 " ** 功能，而不是 "一键确认"。 银行已更名，但电子税务局里显示的仍是旧名称，无法完成变更。 答： 银行变更后，税务系统（ 金税三期 ）还没同步更新。准备变更前后的银行信息。联系主管税务机关，请他们在系统 ...