电子税务局常见问题汇总解答

Core Viewpoint - The article addresses common issues faced by taxpayers in the Shandong Province regarding electronic tax filing and provides solutions for various tax-related queries. Group 1: Tax Filing Issues - If a unit has declared the stamp duty for Q1 2025 but cannot find the payment information in the tax certificate module, it is advised to confirm if the tax payment has been completed and whether it is a tax offset, as offset payments will not display in the tax certificate [2][3]. - When encountering an error regarding incorrect pollutant discharge amounts during the import of environmental protection tax data, it is important to ensure that the "pollutant discharge calculation method" is set to "monitoring agency detection" and not to fill in the discharge amount in the import file [4]. Group 2: New Taxpayer Registration - For newly established taxpayers, if the system shows "authenticity verification failed" for the upper-level institution information, the user can manually modify the upper-level institution information by entering the taxpayer identification number, which will auto-populate the taxpayer name and status [4]. Group 3: Accounting Standards and Reporting - Units following the small enterprise accounting standards can add a cash flow statement to their previously maintained records if it was not included in the annual report [4]. - Taxpayers can modify their accounting system registration information through the electronic tax bureau, but if the registration has been previously submitted, modifications to the annual report are not allowed unless the current registration is terminated first [9].