电子税务局热点问题解答

Group 1 - The article discusses issues related to tax reporting and compliance for businesses, specifically regarding local tax payment identification and branch reporting requirements [3] - It highlights the importance of correctly selecting the "local payment identification" option to ensure proper tax filing for branches [3] - The article provides solutions for common issues faced during tax reporting, such as the inability to submit tax returns due to pending submissions from the main entity [3] Group 2 - The article addresses the vehicle tax declaration process, particularly the issue of entering trailer information and the requirement for engine displacement [5] - It clarifies that when the vehicle type is selected as "trailer," the engine displacement is not a mandatory field and can be left blank to avoid errors [6] - The article also discusses the process for handling cross-regional migration applications and the necessary steps to resolve issues related to unreported social insurance fees [6] Group 3 - The article outlines the regulations regarding the management of tax collection fees, emphasizing the deadline for submitting related materials to tax authorities [12] - It specifies that failure to submit the application for tax collection fees by the deadline will be considered as a waiver of the right to claim those fees [12] - The article details the operational guidelines for applying for the refund of personal income tax withholding fees, including the necessary steps and deadlines [18][27]