欢迎扫描下方二维码关注： 1.登录电子税务局APP，身份切换到要查询的企业，依次点击【办&查】→【综合信息】→【纳税信用管理】。 2.进入"纳税信用查询及调整"界面， 系统默认展示近三年信用评价情况。 纳税人可点击对应年度卡片查看指标详情。若要查看上年度信用指标详 情，可点击上年度卡片，进入"指标详情"界面。 方法一：电子税务局APP查询纳税信用 3.在"指标详情"界面，可查看扣分标准、指标扣分情况等详细信息。 | 指标名称 | 040204.不能按照国家统一的会 > | | --- | --- | | | 计制度规定设置账簿,并根据合 | | | 法、有效凭证核算,向税务机关 | | | 提供准确税务资料的 | | 扣分标准 | 不予评A | | 指标扣分 | 不予评A | 4.若要下载纳税信用评价信息，可点击【评价信息出具】，进入"纳税信用出具"界面。 在"纳税信用出具"界面，点击【下载】可下载PDF格式纳税信用评价信息表单。 | 2024 年度纳税信用评价信息 | 荷泽瑞 | 1 | 纳税人名称 | 纳税人识别号 | | | | | | | | | --- | --- | --- | --- | --- ...

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欢迎扫描下方二维码关注： 提供学历教育 举办进修班、培训班 提供保育服务 学校承受房屋土地 提供非学历教育服务 学校占用耕地 非营利组织收入 校办企业开展业务 学校自用房产 来源： 中国税务报 制图：刘耘 AI辅助工具：即梦 责任编辑：于燕 (010)61930093 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。 深圳税务 深税君,我不确定我们公司是否 属于小型微利企业,请问小型微 利企业的标准是什么? 小型微利企业是指从事国家非限制 和禁止行业,且同时符合以下条件 的企业。 条件一:年度应纳税所得额不超过 300万元。 条件二:从业人数不超过300人。 条件三:资产总额不超过5000万元。 深圳脱务 从业人数包含劳务派遣人员吗? 这里的"从业人数",不仅包括与 企业建立劳动关系的职工人数,还 包括企业接受的劳务派遣用工人 数。所称从业人数指标,应按企 业全年的季度平均值确认,具体 计算公式如下: 季度平均值 = (李初 ...

来源： 北京税务 融资租赁合同 租金的万分之零点五 指动产买卖合同（不包括 买卖合同 价款的万分之三 个人书立的动产买卖合 la) 承揽合同 报酬的万分之三 合同(指书 建设工程合同 价款的万分之三 面合同) 指货运合同和多式联运合 运输费用的万分之三 同（不包括管道运输合 运输合同 同) 不包括专利权、专有技术 价款、报酬或者使用费的 技术合同 万分之 使用权转让书据 租赁合同 租金的千分之 保管合同 保管费的千分之 仓储合同 仓储费的千分之 财产保险合同 保险费的千分之一 不包括再保险合同 土地使用权出 价款的万分之五 让书提 十地使用权. 房屋等建筑物 和构筑物所有 权转让书据 价款的万分之王 (不包括土地 承包经营权和 士地经营权转 转让包括买卖(出售) 产权结移 移) 继承、赠与、互换、分割 书据 股权转让书据 (不包括应缴 价款的万分之五 纳证券交易印 花税的) 商标专用权 著作权、专利 专有技术 价款的万分之三 使用权转让书 实收资本(股本)、资本 公积合计金额的万分之二 型不断波 点五 证券交易 成交金额的千分之 哪些合同不需要缴纳印花税? 下属于印花税征收范围的凭证 人民法院的生效法律文书, ...

欢迎扫描下方二维码关注： 表附列资料 / 增值税一般纳税人取得通过电子发票服务平台开 具的数电发票，勾选用于进项抵扣时，其份数、金额 及税额填列在《增值税及附加税费申报表附列资料 (二) 》（本期进项税额明细）"申报抵扣的进项税 额"相关栏次。增值税一般纳税人取得通过电子发票 服务平台开具的带有"增值税专用发票"字样的数电发 票，已用于增值税申报抵扣的，对应的《确认单》所 列增值税税额填列在《增值税及附加税费申报表附列 资料(二)》"进项税额转出额"相关栏次。 © 增值税小规模纳税人通过电子发票服务平台开具 的数电发票，其金额及税额应填入《增值税及附加税 费申报表(小规模纳税人适用)》"增值税专用发票 不含税销售额"或"其他增值税发票不含税销售额"相 关栏次。其中，适用增值税免税政策的,按规定填入 "免税销售额""出口免税销售额"等相关栏次。 团 数电发票热点问答 纳税人如何通过税务数字账户计 算农产品进项税额以及加计扣除 | 农产品进项税额? 纳税人购进农产品,取得符合规定的带有"增 值税专用发票"字样的数电发票、增值税专用发票、 海关进口增值税专用缴款书、农产品销售发票等凭证 或者开具符合规定的收购发票， ...

Core Viewpoint - The article discusses the tax reduction policy for small-scale taxpayers, small and micro enterprises, and individual businesses in China, specifically focusing on the "Six Taxes and Two Fees" reduction from January 1, 2023, to December 31, 2027, and outlines the eligibility criteria and procedures for claiming these benefits [2][3]. Summary by Sections Eligibility Criteria for "Six Taxes and Two Fees" Reduction - Small and micro enterprises must meet three conditions to qualify for the tax reduction: annual taxable income not exceeding 3 million yuan, number of employees not exceeding 300, and total assets not exceeding 50 million yuan [2]. Tax Reduction Period for Small Micro Enterprises - The tax reduction applies to small and micro enterprises that are registered as general VAT taxpayers and meet the specified conditions. The reduction period is from July 1 of the year following the annual tax settlement to June 30 of the subsequent year [3]. New Enterprises and Tax Reduction Eligibility - Newly established enterprises that have not yet completed their first tax settlement can still apply for the "Six Taxes and Two Fees" reduction if they meet the specified conditions regarding employee count and total assets [5]. Correction of Tax Payments - Newly established enterprises that have already paid the "Six Taxes and Two Fees" before their first tax settlement do not need to correct their payments based on the settlement results [6]. Transition from Small-Scale to General Taxpayer - Enterprises transitioning from small-scale VAT taxpayers to general VAT taxpayers will no longer be eligible for the "Six Taxes and Two Fees" reduction from the effective date of their general taxpayer registration [7]. Handling Late Tax Reduction Claims - Taxpayers who meet the conditions but fail to claim the reduction in a timely manner can apply to offset future tax liabilities or request refunds [8]. Late Submission of Tax Claims - Taxpayers who submit their claims late can still apply for the "Six Taxes and Two Fees" reduction for tax periods within the specified range, provided they meet the eligibility criteria [9].

Core Viewpoint - The "Six Taxes and Two Fees" preferential policy is not exclusive to small and micro enterprises, and it applies to small-scale VAT taxpayers, small micro-profit enterprises, and individual businesses from January 1, 2023, to December 31, 2027 [1][2]. Group 1: Eligibility for "Six Taxes and Two Fees" Preferential Policy - Companies that are determined to be small micro-profit enterprises after annual income tax settlement can enjoy the "Six Taxes and Two Fees" preferential policy from July 1 of the settlement year to June 30 of the following year [2][3]. - Newly established enterprises registered as general VAT taxpayers can apply for the "Six Taxes and Two Fees" preferential policy if they meet specific conditions, including having fewer than 300 employees and total assets not exceeding 50 million [4]. Group 2: Transition from Small Micro-Profit Status - If a company no longer qualifies as a small micro-profit enterprise, it must stop applying for the "Six Taxes and Two Fees" preferential policy. However, if it remains a small-scale VAT taxpayer, it can still apply for the preferential policy [2][4]. - Non-small micro-profit enterprises that transition from small-scale VAT taxpayers to general VAT taxpayers will no longer enjoy the preferential policy from the effective date of the change, but they can still benefit from the policy for the tax periods before the transition [4]. Group 3: Interaction with Other Tax Policies - Small-scale VAT taxpayers, small micro-profit enterprises, and individual businesses that have already enjoyed other preferential policies can still cumulatively benefit from the "Six Taxes and Two Fees" preferential policy [5]. - The calculation base for the "Six Taxes and Two Fees" reduction is the taxable amount after deducting any existing tax reductions [5]. Group 4: Correction of Tax Declarations - Taxpayers who fail to timely declare for the "Six Taxes and Two Fees" preferential policy can correct or void their declarations through the electronic tax bureau, but they must do so in full rather than making partial corrections [6][9].

Group 1 - The article discusses the eligibility of companies for the "Six Taxes and Two Fees" reduction policy, indicating that small-scale VAT taxpayers and small micro-profit enterprises can enjoy this benefit even if they have already received other tax incentives [2][3]. - The order of enjoying the "Six Taxes and Two Fees" reduction is that it is an additional benefit on top of other existing incentives, with the calculation base being the taxable amount after deducting previous reductions [2][3]. - Newly established companies registered as general VAT taxpayers can apply for the "Six Taxes and Two Fees" reduction if they meet specific criteria, such as having fewer than 300 employees and total assets not exceeding 50 million [3][4]. Group 2 - Companies that are not classified as small micro-profit enterprises at the parent level cannot benefit from the "Six Taxes and Two Fees" reduction even if their branches qualify [4]. - Foreign enterprises registered as general VAT taxpayers are not eligible for the "Six Taxes and Two Fees" reduction policy [5]. - Changes in the status of small micro-profit enterprises due to corrections in corporate income tax annual reports require corresponding adjustments in the "Six Taxes and Two Fees" declarations [6]. Group 3 - When a small-scale VAT taxpayer transitions to a general taxpayer, they will no longer enjoy the "Six Taxes and Two Fees" reduction from the effective date of the change, but they can still benefit from the reduction for the tax periods prior to the transition [6]. - For taxes that are declared annually or quarterly, companies must differentiate between the periods before and after the change in taxpayer status to calculate the taxable amount accordingly [6].

Core Viewpoint - The article discusses the "Six Taxes and Two Fees" reduction policy for small and micro enterprises, detailing eligibility criteria and application processes for various types of taxpayers [7][12][14]. Group 1: Eligibility Criteria - Newly established enterprises can apply for the "Six Taxes and Two Fees" reduction if they meet the conditions of having fewer than 300 employees and total assets not exceeding 50 million yuan [7]. - Taxpayers, including those with cross-regional tax registrations, must be assessed based on their tax registration information to determine eligibility for the reduction policy [5]. - Branch offices registered as general taxpayers must evaluate their eligibility based on the overall status of their parent company [9]. Group 2: Application Process - New enterprises that are registered as general VAT taxpayers can apply for the reduction before their first tax settlement, provided they meet the specified conditions [7]. - Enterprises that have already benefited from other tax incentives can still apply for the "Six Taxes and Two Fees" reduction, as these benefits can be combined [12]. - If a small micro enterprise or newly established enterprise submits a late or corrected tax settlement, they must adjust their "Six Taxes and Two Fees" declarations accordingly [13][16]. Group 3: Special Cases - Individual proprietorships and partnerships that qualify as small-scale VAT taxpayers can also apply for the reduction [14]. - Enterprises that have already paid the "Six Taxes and Two Fees" before their first tax settlement do not need to make corrections based on the settlement results [16]. - Taxpayers who submit their "Six Taxes and Two Fees" declarations late can still qualify for the reduction if the tax period falls within the specified range [18].

Core Viewpoint - The article discusses the tax policies and benefits available for small and micro enterprises in China, particularly focusing on the criteria for qualification and the implications of not utilizing these benefits during the year-end tax settlement process [3][4][6]. Group 1: Tax Policy and Benefits - Small and micro enterprises can still enjoy tax benefits at the year-end tax settlement even if they did not utilize them during the prepayment period due to misunderstandings [4]. - The criteria for determining whether a company qualifies as a small and micro enterprise include total assets and number of employees, which should be calculated based on the consolidated figures of the main entity and its branches [5][6]. - Individual businesses, sole proprietorships, and partnerships are not eligible for the small and micro enterprise tax reduction policies as they are not considered taxpayers under the Corporate Income Tax Law [6]. Group 2: Policy References - The article references several key documents that outline the tax policies for small and micro enterprises, including the announcement from the Ministry of Finance and the State Administration of Taxation regarding support for small businesses [7].