申报辅导第一课 | 其他涉税信息查询申请操作步骤
蓝色柳林财税室·2025-12-25 14:21

Group 1 - The article discusses the functionality of the tax information query application, which includes options for both tax information queries and verification of query results [2][4]. - Users can manually input their query content, and the system will automatically match existing query items in the electronic tax bureau, displaying them in the "You might want to check" section [2]. - If the suggested queries do not meet the user's needs, they can submit a new tax information query application [2]. Group 2 - For those who have objections to the results of their tax information query, they can apply for verification through the "Tax Information Query Result Verification Application" [4]. - Users need to select the record for which they want to initiate a verification application and provide a reason for the application [5]. - There is an option to upload relevant supporting documents, with a file size limit of 10MB and specific supported formats [6]. Group 3 - The article outlines the regulations regarding the taxation of annual one-time bonuses, which are defined as bonuses given based on the overall economic performance and employee evaluations [14]. - Residents receiving annual one-time bonuses can choose to either include them in their annual comprehensive income or calculate them separately according to specific tax rates and deductions [17][18]. - The applicable tax rates and quick deduction amounts are detailed in a table, with rates ranging from 3% to 45% based on the taxable income brackets [19].