欢迎扫描下方二维码关注： 八、销售预付卡。（一）、销售单用途卡：销售方与售卡方不是同一个纳税人的，销售方在收到售卡方结算的销售款时，应向 售卡方开具增值税普通发票，并在备注栏注明"收到预付卡结算款"。（二）、销售多用途卡：特约商户收到支付机构结算的销售款 时，应向支付机构开具增值税普通发票，并在备注栏注明"收到预付卡结算款"； 九、生产企业代办退税的出口货物，应先按出口货物离岸价和增值税适用税率计算销项税额并按规定申报缴纳增值税，同时向 综服企业开具备注栏内注明"代办退税专用"的增值税专用发票（以下称代办退税专用发票），作为综服企业代办退税的凭证； 1.开具哪些业务的发票，其备注栏存在特殊要求？ 答：一、税务机关代开增值税发票的，备注栏内注明纳税人名称和纳税人识别号； 二、提供建筑服务，纳税人自行开具或者税务机关代开增值税发票时，应在发票的备注栏注明建筑服务发生地县（市、区）名 称及项目名称； 三、销售、出租不动产，纳税人自行开具或者税务机关代开增值税发票时，应在备注栏注明不动产的详细地址； 四、保险代收车船税发票。保险机构作为车船税扣缴义务人，在代收车船税并开具增值税发票时，应在增值税发票备注栏中注 明代收 ...

Core Viewpoint - The article emphasizes the importance of compliance with invoicing regulations for businesses, highlighting the legal obligations to issue invoices and the consequences of failing to do so [18][31][45]. Group 1: Invoicing Regulations - Invoices are defined as payment vouchers issued during the sale of goods or provision of services, and they are crucial for both consumers and businesses [21][22]. - Businesses are legally required to issue invoices and cannot refuse to do so under any circumstances, as this constitutes a violation of the law [31][45]. - The article outlines that both paper and electronic invoices hold equal legal validity, with a push from the government to promote electronic invoicing [24]. Group 2: Compliance and Consequences - Businesses must issue invoices according to specified timelines and formats, and any deviation can lead to penalties, including fines up to 10,000 yuan [46]. - Repeated violations or serious infractions can result in public disclosure by tax authorities and may negatively impact a business's credit record [48]. - The article stresses that promotional activities, such as discounts, do not exempt businesses from their obligation to issue invoices [43].

欢迎扫描下方二维码关注： 自然人在公安机关改名后,在改名前已注 册电子税务局账户的, 可自行登录电子税务局 APP修改注册时填写的姓名。具体操作流程 如下: 操作步骤 ● 一步 首 以自然人业务登录电子税务局APP, 点击 【我的】-【账户中心】 2 个人信息 国 账户中心 Ej 我要反馈 (1) 关于 <> 设置 G 退出登录 a m D (0) 黄 办&查 我的 第二步 进入"账户中心" 界面，点击【个人信息管 理】-【证件信息】 账户中心 v 8 个人信息管理 > 2 企业授权管理 > 合 个人实名管理 > 台 身份切换 > 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。 第三步 点击【修改】, 录入在公安机关变更后的 姓名,修改完成点击【确定】,系统自动实名 校验, 校验通过后修改成功。 证件信息 ( 姓名 L 证件类型 居民身份证 证件号码 证件有效期起 证件有效期 ...

欢迎扫描下方二维码关注： 1.出口退（免）税备案之前发生的出口货物劳 务, 在办理备案后还能申报退（免）税吗? 我公司是一家出口企业, 2024 年12月已办理出口退 (免) 税备 案,但在2024年6月已出口了一批 货物, 请问该笔货物能否申报退 (免) 税? 可以。贵公司在出口退(免)税备 案之前发生的出口货物劳务，在办理出 口退（免）税备案后,可以在规定的退 (免) 税申报期内按规定申报增值税退 (免)税或免税,以及消费税退(免) 税或免税。 2.出口企业注销税务登记是否需要办理出口退 (免) 税备案撤回 ? 6 我公司是一家出口企业, 现 因经营不善需要注销税务登记, 请问是否需要办理出口退 (免) 税备案撤回? TAX 需要。出口企业或其他单位申请注 销税务登记的,应先向主管税务机关申 请撤回出口退(免)税备案。出口企业 或其他单位撤回出口退(免)税备案 的,主管税务机关应按规定结清退 (免)税款后办理。 3.出口企业与外商签署的是电子购销合同，请 问这样符合备案单证的规定吗? 我公司是一家出口服装的企 业，2024年通过广交会成交一 笔订单，但与外商签署的是电子 购销合同，请问这样符合备案单 证规 ...

欢迎扫描下方二维码关注： 我公司想更正2024年度个人所得税代扣代缴申报，请问如何操作？ 您好，往期个人所得税代扣代缴申报的更正，您可以根据个税申报情况选择登录【自然人电子税务局（扣 缴端、网页版）】，或前往办税服务厅办理。具体内容请看下文↓ 自然人电子税务局（扣缴端）操作流程 01 第一步 登录【自然人电子税务局（扣缴端）】，选择需要更正的"税款所属月份"，点击【综合所得申报】，进入申报界面。 02 第二步 点击【申报表报送】，查看当前月份的申报状态，当申报状态为"申报成功"，方可进行更正申报，点击【更正申报】启动更 正申报。（申报期内未扣款或税款为0的，可直接作废重报，无需更正） 03 第三步 如您已对更正月份后面的税款所属期进行了综合所得申报，本期更正申报成功后，需对后面所属期进行逐月更正， 否则将影响后面所属期申报表的算税和报送功能 。 Ti p s 自然人电子税务局（网页版） 操作流程 点击【收入及减除填写】选择需要修改的所得项目，点击【填写】进入界面，对需要更正的错误信息进行调整。 04 第四步 完成申报表本期数据的更正后，点击【税款计算】，重新计算更正后的应补（退）税额。 05 第五步 如在【收 ...

Core Viewpoint - The article provides a detailed guide on how to issue red-letter invoices using the electronic tax bureau app, emphasizing the importance of following the correct procedures for various scenarios such as sales returns or invoice errors [2]. Part 1: Red-letter Information Confirmation Form Entry - Step 1 involves logging into the electronic tax bureau app and navigating to the red-letter invoice issuance section [5]. - Step 2 requires users to enter the necessary details to query the blue-letter invoice information, allowing them to select the invoice they wish to redress [8]. - Users can view detailed information about the selected blue-letter invoice, including basic information and invoice status [9]. - The system allows users to select a specific reason for issuing the red-letter invoice, controlling the editable fields based on the selected reason [10]. - After confirming the details, users can submit the red-letter invoice request, which will generate the invoice if the conditions are met [11][15]. Part 2: Processing Red-letter Information Confirmation Form - Taxpayers can either confirm or reject the red-letter information confirmation form they receive, with options to withdraw their request if necessary [16]. - The processing interface allows users to search for and manage their red-letter information confirmation forms based on their role as either the seller or buyer [18]. - If the confirmation requires both parties' agreement, the initiating party can withdraw the request if the other party has not yet confirmed [28].

Core Viewpoint - The article provides a detailed guide on how general VAT taxpayers can confirm the purpose of electronic invoices (railway electronic tickets) through the electronic tax bureau and process VAT input tax deductions accordingly [2][5][7]. Group 1: Invoice Confirmation Process - General VAT taxpayers can confirm the purpose of electronic invoices via their tax digital accounts on the electronic tax bureau [2]. - The steps include logging into the electronic tax bureau, navigating to the invoice confirmation section, and selecting the appropriate invoices for deduction [3][5]. - After selecting the invoices, taxpayers must submit the confirmation and verify the statistical data before completing the deduction process [5][6]. Group 2: Tax Declaration Process - Taxpayers must fill in the VAT input tax amounts from the confirmed electronic invoices in the VAT and additional tax declaration form during the tax declaration process [7]. - The article emphasizes the importance of accurate reporting of these amounts to ensure compliance with tax regulations [7]. Group 3: Additional Information - The article mentions that the electronic tax bureau provides various functionalities for taxpayers, including online consultations and assistance for tax-related queries [25]. - It encourages taxpayers to utilize the electronic tax bureau for efficient tax management and compliance [25].

Core Viewpoint - The article discusses the process for companies to appeal their tax credit rating if it has declined, emphasizing the importance of maintaining a good credit rating for financing, bidding, and tax benefits [1]. Group 1: Tax Credit Evaluation Process - Companies can apply for a re-evaluation of their tax credit rating if they have objections to the results, as per the new regulations effective from July 1, 2025 [1]. - The tax authority is required to complete the re-evaluation within 15 working days from the date of application [1]. Group 2: Steps for Application - Step 1: Log into the electronic tax bureau and navigate to the tax credit management section [2]. - Step 2: In the tax credit management module, switch the evaluation year to view the credit evaluation status and deduction details for different years [3]. - Step 3: Click on "Apply for Adjustment" and select "Apply for Re-evaluation" from the confirmation box that appears [3]. Group 3: Submission Requirements - Applicants must choose a reason for the re-evaluation and provide an explanation if "Other" is selected [5]. - Supporting documents can be uploaded either by scanning or from local files, and applicants must review their information before submission [5].

Core Viewpoint - The article discusses the various tax policies and exemptions related to stamp duty, particularly focusing on small and micro enterprises, and highlights the benefits of these policies for businesses [11][14][23]. Summary by Sections Stamp Duty Rates - Different contracts have specific stamp duty rates, such as financing lease contracts at 0.05%, sales contracts at 0.3%, and construction contracts at 0.3% [4]. - Certain contracts, including those related to transportation and technology, also have defined rates, with transportation fees at 0.3% and technology contracts at 0.3% [4]. Exemptions from Stamp Duty - Various documents are exempt from stamp duty, including legal documents from courts and arbitration institutions, as well as certain contracts related to government and non-profit organizations [5]. - Specific exemptions apply to contracts for agricultural purchases and sales, as well as contracts signed by non-profit medical institutions [5]. Tax Benefits for Small and Micro Enterprises - Small and micro enterprises can benefit from reduced corporate income tax rates, with a tax burden as low as 5% for those with annual taxable income not exceeding 3 million yuan [14]. - From January 1, 2023, to December 31, 2027, small-scale taxpayers with monthly sales below 100,000 yuan are exempt from VAT [19]. Additional Tax Relief Measures - The article outlines additional tax relief measures, including a 50% reduction in various taxes for small and micro enterprises, which can be combined with other preferential policies [15][16]. - Financial institutions are exempt from stamp duty on loan contracts with small and micro enterprises, emphasizing the support for these businesses [21]. Policy References - The article cites several policy documents that provide the legal basis for the discussed tax benefits and exemptions, including announcements from the Ministry of Finance and the State Taxation Administration [23].

Core Viewpoint - The article discusses the mechanisms and conditions for tax credit restoration for businesses that have previously committed tax-related violations, emphasizing the importance of compliance and timely rectification to improve credit ratings [7][6]. Group 1: Restoration Mechanisms - Businesses that correct their credit violations within three days can restore 100% of their deducted points, with a tiered restoration system for different levels of deductions [3]. - A gradual restoration mechanism for unpaid taxes is established, where the restoration points are calculated based on the proportion and timeliness of tax payments [3]. - New "overall credit restoration" scenarios are introduced, allowing businesses with no new violations for over six months to gain additional restoration points, capped at a maximum of 11 points [3]. Group 2: Specific Conditions for Restoration - Businesses that have corrected tax declaration and payment issues can apply for credit restoration [4]. - Entities that have been directly rated as D-level due to invoice management violations can apply for restoration after a specified period without new violations, depending on the severity of past penalties [4]. - Businesses that have fulfilled legal obligations and had their non-compliant status lifted by tax authorities are eligible for credit restoration [4]. Group 3: Application Process - Businesses can apply for credit restoration by submitting a form to the tax authority before the annual evaluation, which will be completed within 15 working days [7]. - If violations have not yet been recorded in the credit evaluation, businesses do not need to apply, as the tax authority will update the results during the annual evaluation [7]. - The tax authority will expand and optimize credit restoration channels based on the collection of tax credit information [7].