电子税务局常见问题汇总

Group 1 - The company needs to correct the corporate income tax annual settlement declaration form for 2023, and upon submitting the 2025 declaration, the system prompts that the 2024 declaration must also be corrected first [1] - If the company encounters an error during the self-check of the tax refund application, it indicates that there are pending changes related to export tax refunds that need to be resolved before proceeding [2] Group 2 - For long-term assets with a value not exceeding 5 million yuan, there is no need to enter them in the long-term asset input tax deduction ledger, but if the value exceeds this amount, it must be recorded [5] - When confirming the purpose of the export tax declaration, the invoice date must fall within a specific range relative to the export date; otherwise, the system will display an error message [6] - The cultural industry construction fee tax category is only available for taxpayers in the entertainment or advertising industries; others will not see this option [8] Group 3 - If a taxpayer encounters an error while saving pollution source information due to duplicate entries, they need to ensure that the pollution discharge methods are correctly recorded [9] - Taxpayers are reminded that they have an obligation to accurately report their income tax, and failure to do so may result in penalties and increased scrutiny in future tax filings [16][17]