近期12366热点问题解答

Group 1 - Taxpayers can issue invoices for taxable activities even if they exceed the scope of their business license, as long as the activities are not explicitly prohibited by the state [5] - Taxpayers providing construction services across regions must report taxable matters through the online tax system or to the local tax authority, presenting the necessary tax registration documents [6][7] - The cross-regional tax matter report must be submitted to the local tax authority at the time of the first tax-related activity in the operating location [7] Group 2 - Construction enterprises with project departments established across regions must prepay corporate income tax based on 0.2% of the actual operating income, either monthly or quarterly [8] - The guidelines for resource tax state that the taxable sales amount is determined by the total price charged to the buyer, excluding VAT [14] - For resource tax calculation, sales of exempt VAT taxable products or products used for continuous production of non-taxable products should not include VAT in the sales amount [14]