1.我单位通过电子税务局【免抵退税申报】数据自检时提示有警告类疑点"进料加工手（账）册号（）与海关信息中的备案号（XXX）不一致"，怎么 办？ 遇到此类问题，请参考以下办法处理： 首先在免抵退税申报"④填写明细表"节点，根据数据自检提示的申报序号，点击对应明细数据右侧的"编辑"按钮，如下图所示： 欢迎扫描下方二维码关注： 在弹出的生产企业出口货物劳务免抵退税申报明细编辑页，填写进料加工手（账）册号，填写完成后点击保存按钮。 然后进入"⑤提交申报表"节点，先点击生成汇总表，重新生成汇总数据，再次进行数据自检，等待数据自检完成后查看疑点信息，确认疑点信息已经 消除，即可继续申报。 2.我单位申报2025年第三季度环境保护税，将污染物名称为氨（气）的税源有效期止维护至2025年7月31日，但在【申报计算及减免信息】模块，带 出了2025年8月和9月的税源信息怎么办？ | 3 全国统一规范电子税务局 Q山东 | | | | | | | | | | | | | | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- ...

Group 1 - The article discusses common misconceptions regarding the tax treatment of business entertainment expenses, emphasizing that only 60% of such expenses can be deducted, subject to a cap of 5% of annual sales revenue [3][4]. - It clarifies that individual businesses, sole proprietorships, and partnerships are allowed to deduct 60% of their business entertainment expenses when calculating personal income tax, with the same 5% cap on sales revenue applicable [5][6]. Group 2 - The article outlines the applicable subjects for financing leasing enterprises, which include financial leasing companies and other approved entities, highlighting the regulatory framework governing these businesses [15]. - It details the tax policies related to financing leasing, specifically mentioning that contracts signed before January 1, 2017, can continue to benefit from existing export tax refund policies [16]. - The article specifies the conditions for financing leasing export goods, including the types of goods eligible for tax refunds, such as aircraft and marine engineering structures, in accordance with relevant regulations [18].

Core Viewpoint - The announcement by the State Taxation Administration and the Supreme People's Court aims to clarify tax-related issues in corporate bankruptcy procedures, addressing long-standing ambiguities and enhancing the legal framework for tax collection during bankruptcy [2][4]. Summary by Sections Implementation Timeline - The announcement will take effect from the date of publication [4]. Tax Debt Claim Scope and Classification - The scope of tax debt claims includes owed taxes (including educational fees), tax penalties, social insurance fees, and non-tax revenues [4]. - Tax claims and social insurance fees must be reported separately, while tax penalties and interest are classified as ordinary debts [4]. Determination of Tax Debt Claims - Tax debts are calculated based on the date the court accepts the bankruptcy application [5]. - Tax obligations incurred before the court's acceptance but not yet due are considered due, requiring the company to file tax claims [5]. New Tax Nature Recognition During Bankruptcy - Taxes arising from the disposal of debtor assets are classified as bankruptcy costs, while taxes incurred from ongoing operations are considered common debts [6]. Tax Obligations During Bankruptcy Proceedings - Companies in bankruptcy must comply with tax regulations and fulfill tax obligations, with the management responsible for handling tax matters [6]. Key Points for Handling Tax Matters - The management must present relevant court documents when dealing with tax authorities and can use the management's seal instead of the debtor's [6]. - Tax authorities must cooperate with inquiries regarding the tax status of bankrupt companies [6]. Special Circumstances Handling - Companies must rectify overdue tax filings, and tax authorities are required to lift any enforcement measures upon receiving the bankruptcy application [8].

欢迎扫描下方二维码关注： 2) 体育场馆取得的收入主要用于场馆的维护、管理和 劃步展 前一年度登记管理机关的检查结论为"合格"（当 (3) 年新设立或登记的除外) 减半征收条件 企业拥有并运营管理的大型体育场馆 其用于体育活动的房产、土地 减半征收房产税和城镇土地使用税。 不享受优惠的情形 高尔夫球、马术、汽车、卡丁车、摩托车的 比赛场、训练场、练习场 除另有规定外 享受房产税、城镇土地使用税优惠政策。 体育场馆辅助用房及配套设施用于非体育活动的部分 理受上述税收优惠。 【增值税】 号 ● 一般纳税人发生文化体育服务可以选择适用简易计 税方法计税，按照3%征收率计算缴纳增值税。 体育服务 是指组织举办体育比赛、体育表演、体育活 动，以及提供体育训练、体育指导、体育管 理的业务活动。 ● 在境外提供的文化体育服务、教育医疗服务、旅游 服务免征增值税。 在境外提供的文化体育服务 是指纳税人在境外现场提供的文化体育 服务。 【 企业所得税】 小型微利亚洲 年应纳税所得额不超过300万元的部分，减按25%计 入应纳税所得额，按20%的税率缴纳企业所得税， 实际税负为5% 政策延续至2027年12月31日。 供稿：广东 ...

Group 1 - The article discusses the concept of abnormal losses, which refers to losses due to mismanagement leading to theft, loss, spoilage, or legal confiscation of goods and properties [3] - It specifies that input tax cannot be deducted from output tax for certain categories of abnormal losses, including purchased goods, services, and properties involved in the loss [3] - The article outlines specific items related to abnormal losses that are not eligible for input tax deduction, such as raw materials, finished products, and construction services [3] Group 2 - The article provides guidance on how to print historical VAT declaration input tax deduction summaries through the electronic tax bureau [12] - It details the steps for taxpayers to query and print their historical VAT declaration input tax deduction summaries and related information [13][16] - The article emphasizes the importance of following the correct procedures to access and manage tax-related documents effectively [17][18]

Group 1 - The article emphasizes the importance of timely tax declaration and payment for various taxes, including value-added tax, consumption tax, and personal income tax, with specific deadlines outlined for each type [8][10][11] - It highlights the process for taxpayers to collect tax source information and submit it through the electronic tax bureau, ensuring compliance with tax regulations [11][14] - The article promotes the use of the electronic tax bureau and its app for online tax services, allowing taxpayers to handle their tax affairs conveniently without visiting physical service halls [17][19] Group 2 - The article provides a detailed schedule for tax declaration and payment, indicating that property tax and urban land use tax are collected annually and paid semi-annually, with the second half due by the end of December [10][11] - It mentions the availability of remote assistance through the "Yueyue" service for taxpayers who encounter difficulties during the tax payment process, enhancing taxpayer support [16][18] - The article encourages taxpayers to join the Shanxi Tax WeChat enterprise account for tax knowledge and online service requests, promoting community engagement and support [19]

Group 1 - The article discusses the tax implications related to real estate transactions, specifically focusing on land value-added tax and related deductions [4][6]. - It clarifies that when calculating land value-added tax, the stamp duty paid at the time of transfer is allowed to be deducted [4]. - The article outlines that the tax basis for urban maintenance and construction tax should be determined based on the end-of-period retained tax credits for value-added tax [4]. Group 2 - The article specifies that the tax obligation for purchasing pre-sale housing arises on the day the buyer signs the property transfer contract [4]. - It states that taxpayers must declare and pay the deed tax before handling the property registration procedures [4]. - It also mentions that green land within enterprise factory areas is subject to urban land use tax according to specific regulations [4].

Group 1 - Fixed assets are defined as non-monetary assets held by enterprises for production, service provision, leasing, or management, with a usage period exceeding 12 months, including buildings, machinery, and equipment [3] - The tax basis for purchased fixed assets includes the purchase price, related taxes, and other expenses directly attributable to making the asset ready for its intended use [4] - For self-constructed fixed assets, the tax basis is determined by the expenditures incurred before the completion settlement [5] Group 2 - For financed leased fixed assets, the tax basis is the total payment amount specified in the lease contract and related costs incurred during the contract signing process; if not specified, it is based on the fair value of the asset [6] - The tax basis for surplus fixed assets is based on the complete replacement value of similar fixed assets [7] - Fixed assets obtained through donations, investments, non-monetary asset exchanges, or debt restructuring are valued at their fair value plus related taxes for tax purposes [8] Group 3 - For renovated fixed assets, the tax basis includes expenditures incurred during the renovation process, excluding certain specified expenses [9] - The minimum depreciation period for fixed assets, unless otherwise specified by the State Council's financial and tax authorities, is set at 20 years for buildings and structures [10]

Group 1 - The article provides a step-by-step guide for businesses to log into the electronic tax bureau and handle tax-related applications [1][2][3][4] - It details the process for submitting tax-related document corrections, including how to access the necessary interface and upload the correct materials [5][6] - The completion of the submission process is confirmed by a system prompt indicating successful submission [7] Group 2 - The article mentions a common issue where employers cannot retrieve employee information for wage declarations from January to November, advising to select the appropriate handling agency for these months [13] - It highlights the importance of understanding the concept of deemed sales under VAT regulations, which requires businesses to calculate and pay VAT even without actual sales in certain situations [17]

欢迎扫描下方二维码关注： 纳税人如需查询打印以前月份的增值 税申报进项抵扣汇总和抵扣类勾选结果, 可以通过电子税务局【统计确认】-【查看历 史确认信息】模块操作。 操作步骤 | | | | 登录电子税务局首页 - 热门服务【发票业务】 | | | | | | --- | --- | --- | --- | --- | --- | --- | --- | | | 全国统一规范电子税务局 | ◎川西 首页 | 我要办税 我要查询 公众服务 | 地方特色 | ◎ 周群米人網 | | | | | | B 级纳税人 大小街道 中国 | 我的待办> | | 本期应申报 | 待各收文书 | 风险紧点 其它 | | | | | 事项名称 | | 办理期限 | 标签状态 | 控作 | | | 我的渴望> | | 文化事业建设费电报 | | 2025-11-17 | 已审报 | 更加上度 | | | 1 涉税专业报告机构管理示程表 | 2025-10-29 | 残疾人就业保障会由报 | | 2025-09-30 | 日中报 | 更正\作爱 | | | 1 已申报未缴税提示提查 | 2025-10-23 | 增值税及附加税费申报( ...