欢迎扫描下方二维码关注： 销售方签订合同需要开具发票时若发票额度不 够, 通过电子税务局提交发票额度调整申请后, 如需 购买方进行购销合同确认,购买方如何操作? 十三 购买方可登录电子税务局APP, 选择 【办& 查】-【发票使用】-【购销合同确认】进入功能菜 单。 | ○ 功能名称 | | | | | --- | --- | --- | --- | | 场景办税 | 发票使用 | | | | | F | Fø | 10 | | 申报缴纳 | | | | | | 代开增值税 | 作废代开发 | 代开出租不 | | | 发票 | 票申请 | 动产 (承 ... | | 发票使用 | | | | | | ਵੀ | 8=1 三〇 | 红 | | 综合信息 | 委托代办协 | 在线委托授 | 红字发票代 | | | 议 | 权 | 开 | | 证明开具 | | | | | | 19 | Sill | a | | 涉税查询 | 红字发票开 | 发票信息查 | 蓝字发票开 | | | 直 | 询 | 별 | | 代理服务 | | | | | | 28 | 川 ್ನ | == 0 | | 社保业务 | 发票基础信 | 代开 ...

欢迎扫描下方二维码关注： 情形1: 没有签订纸质合同，是否不用申报印花税? 根据《财政部 国家税务总局关于印花税若干政策 的通知》（财税〔2006〕162号）第一条规定，对 纳税人以电子形式签订的各类应税凭证按规定征收 印花税。因此除了纸质版合同外，电子合同、电子 订单等网上签署的合同单据同样需要缴纳印花税。 \\\\\\\\ 根据《财政部 税务总局关于印花税若干事项政策 执行口径的公告》（财政部 税务总局公告2022年 第22号）第二条第（二）项规定，企业之间书立 的确定买卖关系、明确买卖双方权利义务的订单、 要货单等单据,且未另外书立买卖合同的,应当 按规定缴纳印花税。 根据《中华人民共和国印花税法》 0 + 第十二条第一款第（八）项规定， 个人与电子商务经营者订立的电子 订单免征印花税。 f F 高: 情形2: 合同上没有写明购销金额怎么办? 根据《中华人民共和国印花税法》第六条规定，应 税合同、产权转移书据未列明金额的，印花税的计 税依据按照实际结算的金额确定。 计税依据按照前款规定仍不能确定的，按照书立合 同、产权转移书据时的市场价格确定；依法应当执 行政府定价或者政府指导价的，按照国家有关规定 确 ...

欢迎扫描下方二维码关注： 生效时间明确化 纳税人年应征增值税销售额超过规 定标准的，一般纳税人生效之日为超过 规定标准的当期1日。 纳税人办理2025年四季度或12月税 款所属期小规模纳税人增值税申报, 年 应征增值税销售额超过规定标准的,一 般纳税人生效之日为2026年1月1日。 因自行补充或更正、风控核查、稽 查查补等调整2025年及以前税款所属期 销售额,年应征增值税销售额超过规定 标准的,一般纳税人生效之日不早于 2026年1月1日。 2026年1月1日前按销售额依照增值 税税率计算应纳税额、不得抵扣进项税 额的纳税人,一般纳税人生效之日为 2026年1月1日。 谁需要办理一般纳税人登记? 增值税纳税人年应征增值税销售额 超过增值税法规定的小规模纳税人标准 的,除以下两类情形外,应办理一般纳 税人登记。 (一)不经常发生应税交易且主要业 务不属于应税交易范围的非企业单位, 选择按照小规模纳税人纳税的; (二)自然人。 其他应办理一般纳税人登记的情 形,按国家税务总局有关规定执行。 办理时限与操作要点 纳税人因自行补充或更正、风控核 查、稽查查补等调整销售额,年应征增 值税销售额超过规定标准的:应自调整 ...

Group 1 - The article emphasizes that only transportation services for employees with a labor contract or dispatched workers can deduct input VAT for domestic passenger transport services [2][3] - It specifies that general taxpayers must obtain valid VAT invoices, including electronic tickets with passenger identity information, to deduct input VAT [4][6] - The article outlines the requirements for different types of transportation services, including rail and air, and the corresponding documentation needed for VAT deduction [4][6] Group 2 - It highlights that general taxpayers must report the deductible input VAT in specific sections of the VAT and additional tax declaration form [6] - The article mentions that electronic invoices for railway and air transport must be reported in designated columns of the tax declaration form [6] - It also notes that paper tickets for travel before September 30, 2025, will still follow previous regulations for input VAT deduction [4][6]

Group 1 - The article discusses how businesses can manage their invoice issuance when they face insufficient invoice quotas at the beginning of the month [9][10] - Taxpayers can issue invoices within the limits of the previous month's remaining quota before completing their VAT declaration [9] - For taxpayers with low tax risk, the electronic invoice service platform can automatically increase their invoice issuance limit if they reach a certain percentage of their total issuance amount for the first time in a month [9][10] Group 2 - If the invoice quota is still insufficient, businesses can apply for manual adjustments through the electronic invoice service platform [9][10] - The process for applying for an invoice quota adjustment includes logging into the electronic tax bureau and selecting the appropriate options for adjustment [10][13] - Businesses must fill out the adjustment application with relevant information and upload supporting documents, such as purchase contracts or other materials that verify transaction authenticity [14][15]

Core Viewpoint - The article discusses the process for taxpayers to issue invoices when their available invoice quota is insufficient, particularly during the VAT declaration period, and outlines the steps for applying for a temporary increase in the invoice quota [2]. Group 1: Invoice Issuance Process - Taxpayers can issue invoices based on the remaining available quota from the previous month, not exceeding the total quota for the current month, before completing their VAT declaration [2]. - For taxpayers with a lower risk level, if the invoice amount reaches a certain percentage of the total quota for the first time in a month, the electronic invoice service platform will automatically increase the total quota for that month [2]. Group 2: Application for Quota Adjustment - If the available quota is still insufficient, taxpayers can apply for a manual adjustment through the electronic invoice service platform by filling out the adjustment request and uploading relevant attachments [2][5]. - The application process includes logging into the electronic tax bureau, navigating to the invoice usage section, and selecting the invoice quota adjustment application [3][5]. - Taxpayers must provide specific information regarding the adjustment, including the current available quota, total quota before adjustment, and the requested adjustment amount, along with supporting documents [8].

Core Viewpoint - The article discusses the policies and procedures related to the exemption and refund of value-added tax (VAT) for export enterprises, emphasizing the importance of understanding these regulations for compliance and financial benefits [12][18]. Group 1: Export Tax Policies - Export enterprises are eligible for VAT exemption and refund policies for goods exported, including those related to foreign aid and contracting [12][14]. - Goods that are subject to consumption tax and are self-produced can benefit from consumption tax exemption, while purchased goods can receive refunds for previously paid consumption tax [15][18]. Group 2: Eligibility and Requirements - Eligible entities include those that have completed registration, tax information confirmation, and foreign trade operator registration, as well as production enterprises that export goods on behalf of others [16]. - For export goods related to foreign contracting, in addition to standard documentation, contracts for the foreign contracting project must be provided when applying for VAT refunds [17].

Group 1 - The article provides a detailed guide on how to confirm input invoices for VAT general taxpayers during tax declaration [2][4][10] - The process involves logging into the electronic tax bureau and navigating to the invoice confirmation section, where users can select between deductible and non-deductible invoices [4][5] - Specific steps include entering filtering criteria, submitting the selection, and confirming the statistics for the selected invoices [6][8][10] Group 2 - The article emphasizes the importance of confirming invoices before tax declaration, particularly for agricultural products and other specific tax categories [8][9] - It mentions that invoices issued after May 1, 2023, can be selected for deduction confirmation, highlighting the relevance of date in the process [9][10] - The confirmation process is completed when a success message appears, allowing users to revoke confirmation if needed [10]

Group 1 - The article discusses the implementation of VAT policies for small-scale taxpayers, extending the VAT exemption policy until December 31, 2027, for those with monthly sales not exceeding 100,000 yuan or quarterly sales not exceeding 300,000 yuan [17][19] - Small-scale taxpayers can choose to waive the VAT exemption and issue special VAT invoices for taxable sales [21] - The article outlines the procedures for VAT input tax deduction for general VAT taxpayers purchasing railway electronic tickets, effective from November 1, 2024 [4][5] Group 2 - The article specifies that general VAT taxpayers receiving fiscal subsidies linked to their sales must calculate VAT based on the applicable tax rate of the goods or services sold [4] - It highlights the requirement for small-scale taxpayers to fill out specific sections of the VAT declaration form, including details on exempt sales and sales not reaching the threshold [26][31] - The article emphasizes that all sales figures reported in the VAT declaration form should be exclusive of VAT [34]

Group 1 - The article discusses the process for companies to declare environmental protection tax, specifically focusing on air pollutants and construction projects [2] - It outlines the steps for filling out tax source information, including project details, pollutant types, and emission calculations [2] - The article emphasizes the importance of submitting tax declarations even for newly established companies that have not yet conducted business [9][10] Group 2 - It explains the tax exemption policy for one-time compensation income upon termination of labor contracts, detailing the conditions under which personal income tax is exempted [14] - The article provides a tax rate table for comprehensive income tax, illustrating how different income levels are taxed [14][15] - Practical examples are given to demonstrate how the exemption applies to individuals receiving compensation, showing calculations for tax liabilities [15]