灵活就业人员养老保险费差额补缴：电子税务局App操作指引

Core Points - The article provides a detailed guide on how to apply for a tax clearance certificate, including the necessary steps and documentation required for both individual and corporate taxpayers [15][18][25] Group 1: Tax Clearance Application Process - Taxpayers can apply for a tax clearance certificate through the electronic tax bureau by navigating to the "Tax Payment" section and selecting "Certificate Issuance" [18][21] - If there are no pending issues, the system will allow direct access to the tax clearance certificate preview, where users can download the PDF format [18][19] - In cases where there are pending matters, taxpayers will be shown a list of outstanding issues that need to be resolved before obtaining the certificate [20][25] Group 2: Required Documentation - For individual taxpayers, valid identification is required, while corporate taxpayers must provide business licenses and tax registration documents [15][19] - Additional documentation may include the latest company articles of association and profit distribution resolutions for corporate entities [12][13] Group 3: Payment and Submission - Taxpayers must ensure that all relevant tax payments are made before applying for the clearance certificate, as any outstanding payments will prevent the issuance of the certificate [20][25] - The article emphasizes the importance of confirming the accuracy of the payment amounts and personal information before submission [6][8]