热点问答丨如何获取/重置自然人电子税务局（扣缴端）申报密码？操作步骤

Core Viewpoint - The article provides a detailed guide for new registered enterprises on how to obtain or reset their declaration password for the Individual Income Tax App and the Natural Person Electronic Tax Bureau [1][2][4]. Group 1: Password Reset Process - The legal representative or financial responsible person can log in to the Individual Income Tax App, navigate to "My" and then "Enterprise Tax Handling Permissions" to select the corresponding enterprise and proceed to reset the declaration password [2][4]. - After selecting the enterprise, the user must click on "Reset Declaration Password," enter a new password, confirm it, and obtain a verification code via SMS before saving the changes [2][7]. - Alternatively, the password can also be reset by visiting the tax service hall [8]. Group 2: Tax Filing Issues - There are inquiries regarding the reasons for prompts of unpaid amounts in the VAT declaration form, even after the previous VAT has been paid [12]. - The article explains that the "Beginning Unpaid Tax Amount" should be filled according to the previous tax period's declaration form, and any omissions in the main VAT form can lead to discrepancies in the unpaid tax amounts [12][13]. Group 3: Labor Dispatch Services - Labor dispatch services involve dispatching employees to work for a client company while being managed by that company [15]. - General taxpayers providing labor dispatch services can calculate VAT based on the total price and additional fees at a rate of 6% [16]. - Small-scale taxpayers can opt for simplified taxation at a rate of 3% for labor dispatch services [19]. Group 4: Taxation Methods - Taxpayers can choose to use the differential taxation method, where the sales amount is calculated after deducting wages, benefits, and social insurance costs paid to dispatched employees [20][21]. - It is noted that taxpayers using the differential taxation method cannot issue special VAT invoices for the costs related to employee wages and benefits but can issue regular invoices [21]. Group 5: Policy Reference - The article references the policy document from the Ministry of Finance and the State Administration of Taxation regarding the implementation of VAT reforms for labor dispatch services [22].