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].

欢迎扫描下方二维码关注： Answer 我单位将应抵扣发票错误操作为" 不抵扣勾选 "应如何处理？ 答： 通过【税务数字账户-发票业务-发票勾选确认-不抵扣勾选】模块，设置查询条件点击查询，可得到符合筛选条件的发票 信息查询结果，如确认发票已认证为"不抵扣勾选"的，可进行 撤销勾选 操作。 我单位进行增值税一般纳税人申报时，申报表中未带出已勾选的发票数据，应如何解决？ 答： （一）存在以下原因： 1 .纳税人在勾选发票后没有进行 统计确认 操作； 2 .纳税人未成功勾选发票，或勾选后进行了撤销勾选； 3 .系统不会自动带入相关票证勾选数据，其业务规则为"据实填报"； 4 .电脑系统或网络卡顿等原因导致偶尔出现数据同步不及时的问题。 （二）对应上述情况请参考以下解决方式： 1 .判断该企业勾选后是否做了统计确认； 问题一 问题二 Answer 2 .在【税务数字账户-抵扣类勾选-未勾选】模块查询对应发票，核实发票状态是否为未勾选； 3 .选择对应表单后据实填报进项数据； 4 .对于数据不同步的情况，建议纳税人间隔一个小时，再进入申报界面，或在申报表发票汇总界面点"一键获取"并"刷新"，完 成以上操作后再尝试。 ...

欢迎扫描下方二维码关注： 增值税一般纳税人在办理纳税申报时,要将 取得的进项发票进行勾选确认后, 再进行申报表 填写。进项发票如何勾选确认? 操作步骤 第 登录电子税务局,点击【我要办税】-【税务 数字账户】-【发票业务】-【发票勾选确认】; 简历 我要才税 用意情况假" 风险提示 进入 "发票勾选确认" 页面, 分为: 抵扣类勾 选、不抵扣勾选等功能, 以 "抵扣类勾选" 为例: | 全国统一规范电子税务局 (山西 | 8 - 1 - 1 - 1 - | | | | | | | | --- | --- | --- | --- | --- | --- | --- | --- | | ← 发票勾选确认 发票业务 > 发票勾选确认 | | | | | | | | | 当前税款所属期:2025年12月 申报信息刷新 () | | | | | | | | | 用票业务功能 | | | | | | | | | 13 | 抵扣类勾选 | 不抵扣勾选 | 逾期抵扣申请 | 1400 | | | | | 120 | 127 | 提供对途期发票《2016年12月31日以前》抵扣的单 | 对符合规定的地图的扣流和正进行用途有认（ ...

来源： 北京税务 IEUV74 根据《财政部 税务总局关于租入固定 资产进项税额抵扣等增值税政策的通知》 (财税〔2017〕90号）规定: 、自2018年4月1日起 纳税人已售票但客户逾期未消费取 得的运输逾期票证收入，按照"交 通运输服务" 缴纳增值税。 纳税人为客户办理退票而向客户收 取的退票费、手续费等收入，按照 "其他现代服务" 缴纳增值税。 II K 撸值税一般纳税人取得的财政补贴收入, 与其销售货物、劳务、服务、无形资产、不 动产的收入或者数量直接挂钩的，应按什 么税率计算缴纳增值税? 增值税一般纳税人取得的财政补贴收 入，与其销售货物、劳务、服务、无形资 产、不动产的收入或者数量直接挂钩的，按 其销售货物、劳务、服务、无形 资产、不动产的适用税率 计算缴纳增值税。 1174 增值税一般纳税人取得铁路电子客票如何 进行用途确认? 如何填写申报表抵扣进项 税 额 根据《国家税务总局 财政部 中国国家 铁路集团有限公司关于铁路客运推广使用 全面数字化的电子发票的公告》（国家税 务总局 财政部 中国国家铁路集团有限公司 公告2024年第8号）规定： 十、购买方为增值税一般纳税人的，可 通过税务数字账户对 ...

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]

Core Points - The article discusses three types of special ordinary invoices that can be used to deduct input VAT under current tax incentive policies [2][3] - It emphasizes the importance of accurate tax reporting for taxpayers eligible for VAT exemption [8] Group 1: Types of Invoices for Input VAT Deduction - The first type includes passenger transport service invoices, such as electronic tickets for air travel and railway tickets that indicate passenger identity [2] - The second type consists of toll invoices, which include electronic ordinary invoices for road tolls that specify tax amounts and invoices for bridge and lock tolls that indicate the charged amount [3] - The third type relates to agricultural products, specifically invoices for the purchase and sale of agricultural products, which are exempt from VAT [3] Group 2: VAT Exemption Reporting - Taxpayers must accurately report their sales amounts in the VAT declaration form to benefit from VAT exemption, rather than simply filing a zero declaration [8] - An example is provided where a small-scale taxpayer must report their sales amount to comply with regulations while enjoying tax benefits [8]

Group 1 - The article provides a step-by-step guide on how to apply for the initial allocation of digital invoices through the new electronic tax bureau [1][2][4] - It explains the process for adjusting invoice quotas, including entering the application module and submitting necessary documents [2][6] - The article emphasizes the importance of verifying information before submission to ensure a smooth application process [1][5] Group 2 - The article outlines the specific steps for taxpayers to follow when adjusting their invoice limits, including selecting the type of adjustment and providing justification [6][12] - It details the necessary forms and attachments required for the adjustment application, highlighting the need for accuracy in the information provided [6][12] - The article mentions the role of tax authorities in reviewing and approving these applications, indicating a structured process for taxpayers [2][6]

Group 1 - The article discusses the process for taxpayers to issue invoices within the value-added tax (VAT) declaration period, highlighting a scenario where the total invoice amount is 3.2 million, but the available amount is only over 60,000 [2] - Taxpayers can issue invoices based on the remaining invoice amount from the previous month, provided it does not exceed the total invoice amount for the current month [3] - After completing the VAT declaration and passing the comparison, taxpayers can issue invoices according to the remaining invoice amount for the current month [3] Group 2 - The article outlines the deadlines for various tax declarations, including VAT, consumption tax, and corporate income tax, with specific dates for each type of tax [9] - Starting from October 1, 2025, corporate income tax prepayment will be implemented monthly for resident enterprises, with new reporting forms to be used from September 2025 [11] - Internet platform enterprises are required to report identity and income information of operators and employees between October 1 and 31, 2025 [13]

Core Viewpoint - The article provides detailed guidance on how general taxpayers should report value-added tax (VAT) related to construction services, including prepayment and unbilled income, as well as the treatment of input tax deductions and losses. Group 1: Reporting Prepaid VAT for Construction Services - General taxpayers providing construction services should report prepaid VAT in the "VAT and Additional Tax Declaration Form" under the section for tax offset situations, specifically in line 3 "Prepaid Tax for Construction Services" [2] - The second column of this line should reflect the prepaid VAT amount for the current period, while the fourth column should indicate the actual tax offset for the period, with any unutilized amount carried over to the fifth column as the ending balance [2] Group 2: Reporting Sales Amounts - The "Sales Amount" in the "VAT and Additional Tax Prepayment Form" should be reported as the total amount including tax [3] - For construction services, the sales amount should include all fees received, including tax, while real estate developers should report pre-received payments for properties sold, also including tax [4] - For rental income, the total amount received for leasing properties should be reported as well, including tax [5] Group 3: Reporting Unbilled Income - Taxpayers must report unbilled income according to the timing of VAT liability, even if no invoice has been issued [7] - General taxpayers should include unbilled income in the VAT declaration form under the relevant sections for unbilled amounts, while small-scale taxpayers should aggregate all sales income to determine eligibility for tax exemptions [7] Group 4: Reporting Input Tax Deductions - Taxpayers should report input tax deductions that need to be reversed in the "VAT and Additional Tax Declaration Form" under the section for input tax details [8] Group 5: Non-Normal Losses - Non-normal losses are defined as losses due to mismanagement leading to theft, loss, spoilage, or destruction of goods, as well as losses resulting from legal violations [16] - There are specific conditions under which input tax cannot be deducted from output tax, including losses related to non-normal situations [17][18]