电子税务局常见问题汇总解答

Core Viewpoint - The article provides guidance on using the electronic tax bureau for various tax-related inquiries and processes, including checking the status of tax declarations, handling overdue payments, and understanding eligibility for tax exemptions. Group 1: Tax Declaration and Inquiry - Users can check the cancellation time of tax declarations through the "One-stop Query" module by selecting the type of declaration and the cancellation flag [2] - To check for overdue payments, users must log in as a business entity and navigate to the "Account Query" section [3] - The system allows users to query illegal and violation information by selecting the processing status and setting date ranges [4] Group 2: Employment Tax Exemption - According to the announcement from the Ministry of Finance, companies with fewer than 30 employees are exempt from the disability employment security fund from January 1, 2023, to December 31, 2027 [7] - The new electronic tax system determines eligibility based on taxpayer registration information, and users can verify their status through the "Taxpayer Information Query" [7][8] - Non-enterprise entities are not eligible for the exemption but may qualify for reduced payments under the same policy [9] Group 3: VAT and Additional Tax Corrections - If a VAT and additional tax declaration has already been submitted, users cannot make corrections to the prepayment declaration [10] - Users encountering issues with social credit codes during VAT prepayment must ensure their registration information is consistent with the unified social credit code [10] - For correcting stamp duty declarations, users should follow specific steps to access the correction interface and submit necessary changes [18][19][23]