Group 1 - The article discusses the obligations related to the payment of land transfer fees for state-owned land use rights, including various scenarios such as transfer, mortgage disposal, and changes in land use conditions [4][5][6]. - It specifies that the payment standards are based on amounts verified by the natural resources department, which must be clearly stated in the land transfer contract [5]. - The payment deadlines are outlined, indicating that taxpayers must declare and pay before the deadline specified in the tax authority's payment notice [6]. Group 2 - It details who is required to pay the land transfer income, including individuals and organizations that have legally obtained or leased state-owned land use rights [6][8]. - The process for declaring and paying land transfer income is described, where the natural resources department provides information to the tax authority, which then issues a payment notice [6]. - Procedures for refunding land transfer income are also included, allowing taxpayers to apply for refunds in cases of overpayment or policy changes [7].

纳税人核定按期印花税税种,未发生印花税纳税 义务,可通过电子税务局 【一键零申报】 模块办理,操作 步骤如下: 登录电子税务局,点击【我要办税】-【税费 申报及缴纳】-【财产和行为税税源采集及合并 甲报)。 欢迎扫描下方二维码关注： 确认本期未发生印花税纳税义务,选择 "是",数据无误后,点击【提交】,根据提示完 成申报即可。 | 全国统一规范电子税务局 ■山西 | | | | | | | | | 12 | | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | ← 漫画 | 首页 | | | | | | | | | | | | 1 提示 | 您是否确认本周末发生出现花积带说的影 | | | × | | | | | | | 健零申报 | 新增政应 ラ入 | | | 글 | 是 | | | 全製单位:元,至角分 | | | | 序号 | 税目 征收子目 | 中心斯服务 | 大众所属网送 | 积数所高期止 | | 计税金额 | 深草 | 应纳税 | 操作 | | | -1 营业账号 | | 按期申报 | 2025-01-01 ...

欢迎扫描下方二维码关注： "财产和行为税税源采集及合并申报" 界面,只显 示按期申报的印花税应纳税额, 怎么办? 解析: 纳税人同时存在印花税按期和按次税 源采集信息,因纳税属期不一致导致无法同时显 示按期和按次的申报信息。 解决办法:纳税人在办理印花税纳税申报时, 若既有按期申报的印花税又有按次申报的印花税, 需先办理按期的印花税纳税申报,再办理按次的 纳税申报。 (1) 按期申报 进入"财产和行为税税源采集及合并申报" 界 面,系统自动显示按期数据,核对数据无误后,点 击【提交申报】。申报完成后,如有税款点击【税款 缴纳】完成缴款。 (2) 按次申报 进入"财产和行为税税源采集及合并申报" 界 面,选择正确的"税款所属时间"(此税款所属时 间为: 印花税税源明细表按次采集的印花税税目 税款所属期起止时间)，系统带出按次采集的税源 信息,勾选后进行提交申报。申报完成后,如有税 款点击【税款缴纳】完成缴款。 首页 › 财产和行为税税源采集及合并申报 › 印花税 印花税税源明细表 金额单位: 元，至角分 一键零申报 批量删除 印花税税目税率表 导入 计税金额 房号 税目 征收子目 申报期限类型 税款所属期起 税 ...

欢迎扫描下方二维码关注： 来源 山西税务税宣速递 欢迎扫描下方二维码关注： 温馨提醒：蓝色柳林财税室为非官方平台，是由编者以学习笔记形式建立的平台，所有笔记写作记录的文章及转发的法律法规仅供读者学习 参考之用，并非实际办税费的标准，欢迎交流学习，共同分享学习经验成果。文章版权归原作者所有，如有不妥，请联系删除。 | | | | 办税日历 | | | | | --- | --- | --- | --- | --- | --- | --- | | | = | III | 四 | 五 | 六 | 日 | | | | | 1 | 2 | 3 | 4 | | 5 | 6 | 7 | 8 | 9 | 10 | 11 | | 12 | 13 | 14 | 15 | 16 | 17 | 18 | | 19 | 20 | 21 | 22 | 23 | 24 | 25 | | 26 | -11 | 28 | 29 | 30 | 31 | | 01日-20日 申报缴纳增值税、消费税、城市维护建设税、教育 费附加、地方教育附加、企业所得税、水资源税、 印花税、环境保护税、个人所得税、文化事业建设 费、工会经费、车船税代收代缴纳税义务 ...

欢迎扫描下方二维码关注： 电子劳动合同 法》等法律法规规定，经协商一致，以可视为书面形式的数据电文为载体，使用可靠的电子签名订立的劳动合同。 是指用人单位与劳动者按照《中华人民共和国劳动合同法》《中华人民共和国民法典》《中华人民共和国电子签名 依法订立的电子劳动合同 具有法律效力 用人单位与劳动者应当 按照电子劳动合同的约定 全面履行各自的义务 在什么平台订立？ 用人单位与劳动者 订立电子劳动合同的 要通过 电子劳动合同订立平台 订立 怎么看电子劳动合同 订立平台是否规范？ 规范的电子劳动合同平台应当 具备相关运营和信息安全资质，具有身份认证、电子签名、意愿确认、数据安全防护等能力 ， 提供劳动合同订立、调取、储存、应用等服务，确保电子劳动合同信息的订立、生成、传递、储存等符合法律法规规定，满足真 实、完整、准确、不可篡改和可追溯等要求。 特别提醒 电子劳动合同订立平台要建立健全电子劳动合同信息保护制度， 不得 非法收集、使用、加工、传输、提供、公开电子劳动合同信息 。 未经信息主体同意或者法律法规授权，电子劳动合同订立平台 不得 向他人非法提供电子劳动合同查阅、调取等服务 。 订立电子劳动合同后，劳动者能否 ...

欢迎扫描下方二维码关注： 纳税缴费信用在企业生产经营过程中发挥出越来越重要的作用，今天就由小编带大家一起学习下 如何在电子税务局申请纳税 缴费信用修复 吧！ 登录电子税务局后，点击 【我要办税】 - 【纳税缴费信用】 进入 【纳税缴费信用管理】 功能菜单。 进入功能后，会展示当前年度命中的指标详情。切换年度，可以查看不同年度的评价情况。 具体操作步骤如下 0 1 0 2 0 3 点击 【申请调整】 ，系统会根据当前年度的信用评价情况，显示可办理事项，选择 【申请修复】 ，点击 【确定】 。 0 4 跳转至此界面，选择修复原因后， 提交 申请。 0 5 提交成功后，可进入 【办事进度及结果信息查询】 功能查询办理进度。 0 6 若想出具评价信息，可返回此界面，点击 【评价信息出具】 ，可以开具所属年度的评价信息表。 失信行为 已记入 纳税缴费信用评价结果的，经营主体可 在次年年度评价前向主管税务机关申请信用修复 ，主管税务 机关根据失信行为纠正情况重新评价其纳税缴费信用级别，并自受理申请之日起15个工作日内完成修复。 失信行为 尚未记入 纳税缴费信用评价结果的，经营主体 无需提出申请 ，税务机关在开展年度评价时 ...

欢迎扫描下方二维码关注： 01 用户登录电子税务局弹出提示弹框显示"用户网络身份已停用"时，可在弹框点击蓝字【 自然人身份启用 】； 进入"自然人身份启用"页面，选择"证件类型"，填写"证件号码"，点击【下一步】； 进入实名验证环节： 若系统中已存在该纳税人银联手机号时，页面中自动带出手机号信息。用户选择手机号并录入获取的验证码后，即可点击【下一步】； 02 03 欢迎扫描下方二维码关注： 温馨提醒：蓝色柳林财税室为非官方平台，是由编者以学习笔记形式建立的平台，所有笔记写作记录的文章及转发的法律法规仅供读者学习 参考之用，并非实际办税费的标准，欢迎交流学习，共同分享学习经验成果。文章版权归原作者所有，如有不妥，请联系删除。 若系统中不存在该纳税人银联手机号时，需填写银行卡号、银行卡预留手机号，获取并填写短信验证码，并选择是否为默认手机号，点击 【下一步】； 04 当用户通过银联验证后，系统显示："您的网络身份已启用"。用户可点击【去登录】重新登录电子税务局。 05 当用户未通过银联验证后，系统显示："使用银联预留手机号核验不通过"。用户需重新输入正确的银行手机号进行校验。 来源：国家税务总局日照市税务局 国家 ...

Group 1 - The article discusses the tax policies related to export goods and services, specifically focusing on the exemption and refund of value-added tax (VAT) for enterprises involved in foreign aid and other export activities [14][17]. - It outlines the applicable subjects for the VAT refund (exemption) policy, which includes enterprises exporting goods for foreign aid and those that have completed necessary registrations [18]. - The article emphasizes that enterprises must provide standard documentation for VAT export refund applications without needing additional special materials for goods exported for foreign aid [19]. Group 2 - The article provides a summary of the core points regarding the VAT refund (exemption) policy for export goods, including the conditions under which these policies apply [14][18]. - It highlights the importance of proper registration and compliance with tax information requirements for entities seeking to benefit from these tax policies [18]. - The article references specific regulatory documents that govern the VAT and consumption tax policies related to export goods and services [20].

Core Viewpoint - The article discusses the policy of offsetting tax refunds against outstanding tax liabilities, providing clarity on how taxpayers can manage their tax obligations effectively [1]. Group 1: Tax Refund Offset Policy - Taxpayers with multiple outstanding tax liabilities must offset their tax refunds against these liabilities in chronological order, starting with the earliest due date [2]. - For example, if a company has an outstanding corporate income tax due on May 31, 2024, and a value-added tax due on August 15, 2025, the tax refund will first be applied to the corporate income tax liability [2]. Group 2: Common Tax Risks - Risk Point 1: Unclear scope of taxable contracts may lead to incorrect assumptions about the need to pay stamp duty [7]. - Risk Point 2: Taxpayers may mistakenly believe that the absence of a formal contract exempts them from stamp duty, but agreements like orders or delivery notes still require payment [8]. - Risk Point 3: Inaccurate tax bases for stamp duty calculations can occur if taxpayers include VAT amounts in their calculations, which is not permitted [9]. - Risk Point 4: Taxpayers may overlook stamp duty obligations if the contract amount is not specified, or if the amount is not updated after settlement [10]. - Risk Point 5: Changes in contract amounts may lead to underpayment of stamp duty if taxpayers do not adjust for additional amounts [11]. - Risk Point 6: Taxpayers must file zero declarations for stamp duty even if no taxable activities occurred during the reporting period [14]. - Risk Point 7: Confusion between equity transfers and securities transactions can result in incorrect assumptions about stamp duty obligations [15].

Core Viewpoint - The article provides a detailed guide on how to navigate the electronic tax bureau for tax declaration and payment processes, emphasizing the steps for tax source collection and the application of tax reductions for specific categories of taxpayers [4][10]. Group 1: Tax Declaration Process - Users must log in to the electronic tax bureau and navigate to the tax declaration section to begin the process [1][4]. - After accessing the tax source collection page, users may need to manually add tax types if they do not appear automatically [6]. - The system allows users to input necessary information for tax source collection and submit it after verification [7]. Group 2: Tax Reductions and Exemptions - The article highlights that the tax source information collection interface includes a section for tax reductions, which applies to taxpayers eligible for specific exemptions beyond the "six taxes and two fees" [8]. - The system automatically identifies and applies the "inclusive reduction" for those meeting the criteria, displaying the adjusted tax amounts [8]. Group 3: Payment Process - After successful tax declaration, users can proceed to make payments immediately or through the designated payment module before the end of the declaration period [10]. - If a tripartite agreement with the bank is in place, users can also set up scheduled payments [10]. Group 4: Tax Policy Changes - Starting from December 1, 2024, new tax rates will apply for individuals purchasing their first, second, and third or more homes, with specific rates based on the size of the property [20][23][26]. - The tax rate for the first home (140 square meters or less) will be reduced to 1%, while the second home will have a rate of 1% for properties of the same size and 2% for larger ones [20][23]. - For third homes and beyond, a tax rate of 3% will be applicable [26].