扣缴单位无法获取到纳税人填报的专项附加扣除信息该怎么处理？

Core Viewpoint - The article emphasizes the importance of tax compliance for enterprises, highlighting common misconceptions regarding tax declaration obligations and the necessity of timely submissions regardless of business activity or income status [10][12][13]. Misconceptions and Compliance Guidelines - Misconception 1: Enterprises that have not conducted business and have no income are exempt from tax declaration. Compliance Reminder: According to the Tax Collection and Administration Law, taxpayers must submit tax declarations even if there is no taxable income [10][12]. - Misconception 2: Enterprises enjoying tax exemptions do not need to file tax declarations. Compliance Reminder: Taxpayers must still file tax declarations during the exemption period [13]. - Misconception 3: Income not invoiced does not require VAT declaration. Compliance Reminder: VAT obligations arise upon receipt of payment or issuance of invoices, necessitating timely VAT declarations [14][16]. - Misconception 4: Small-scale taxpayers can change their reporting frequency based on quarterly sales. Compliance Reminder: Once a reporting frequency is chosen, it cannot be changed within the same accounting year [18][19]. - Misconception 5: Small-scale taxpayers can enjoy VAT exemptions based on selective sales figures. Compliance Reminder: All taxable sales must be aggregated to determine eligibility for VAT exemptions [20][21].