2026年2月电子税务局常见问题汇总解答

Group 1 - The system has added a verification check for modified property original value data against the current value, prompting users to provide reasons for changes and submit supporting materials if the new value is below a certain percentage of the current value [2] - When maintaining rental taxable information, if the modified declared rental income is less than or equal to a certain percentage of the current value, the system prompts for a reason and requires supporting materials [3] - In the modification of land taxable details, if the land area is less than or equal to a certain percentage of the current value, the system prompts for a reason and requires supporting materials [5] Group 2 - After importing customs declaration forms for tax exemption applications, if there are abnormal prompts in the "Pending Data" section under "Data Management," it is usually due to the export date of the declaration not matching the corresponding exchange rate configuration [7] - Users can collect and batch input exchange rates by navigating to "Data Management - Basic Data Management - Exchange Rate Management" and clicking the "Add" button [8] - If there are still red circle prompts in the pending confirmation exchange rate data after completing the above steps, users need to perform batch input for the exchange rates [9] Group 3 - The electronic tax bureau does not support refunds for overpaid union funds; taxpayers must visit the local tax authority service hall to process these refunds [10] - For environmental protection tax information collection, if the exemption nature code and project name are grayed out and cannot be selected, it indicates that certain pollutants calculated using specific methods are not eligible for exemptions [12] - If there is a discrepancy between the confirmed usage of export taxable customs declaration forms and the current tax declaration data, users must confirm the statistics in the "Export Taxable Customs Declaration Usage Confirmation" module before proceeding with the declaration [12] Group 4 - Individuals can declare stamp duty related to equity transfers through the electronic tax bureau by logging in and navigating to the appropriate tax declaration section [17] - The stamp duty tax source collection involves entering basic information and selecting the tax type "Stamp Duty" for equity transfer documents, with the tax basis determined by the amount listed in the transfer document [18] - From January 1, 2023, to December 31, 2027, there is a 50% reduction in stamp duty for small-scale VAT taxpayers, small and micro enterprises, and individual businesses, excluding securities transaction stamp duty [19]