Group 1 - The article discusses the process for taxpayers to rectify missed invoice selections during the VAT declaration period by canceling the corresponding declaration form and re-selecting the invoices for the correct tax period [2][9]. - Taxpayers can access the electronic tax bureau to manage their invoice usage and confirm deductions through a structured online process [4][22]. - The article outlines the steps for changing the tax period for invoice deductions, emphasizing the importance of confirming the selected invoices before submission [7][9]. Group 2 - The article highlights changes in the VAT declaration process, specifically the adjustment of the taxable labor service category to include "processing, repair, and maintenance services" under the service category [17][18]. - It details the new filing criteria for taxable labor sales and exempt labor sales in the VAT declaration form, clarifying the inclusion of various service types [18]. - The article provides information on the timeline for personal income tax annual reconciliation, indicating that taxpayers can make appointments for processing from March 1 to June 30, 2026 [19][20].
山西:增值税已申报发现有未勾选发票如何处理?操作步骤
蓝色柳林财税室·2026-03-16 01:40