欢迎扫描下方二维码关注： 12366热点问答 个体工商户如何登录电子税务局？如何通过电子税务局开具清税证明？这些与新办个体工商户有关的热点问题， 一起来了解吧！ 个体户如何登录电子税务局？ 打开全国统一规范电子税务局（福建），点击右上角的"登录"按钮，进入电子税务局登录页面。以自然人身份登录，首次使 用 电 子 税 务 局 的 ， 未 注 册 账 号 的 ， 需 先 进 行 账 号 注 册 及 实 名 认 证 。 全 国 统 一 规 范 电 子 税 务 局 （ 福 建 ） 网 址 ： https://etax.fujian.chinatax.gov.cn/ 。 第一步：进入登录页面后，选择 【自然人业务】 ，点击左下角 【用户注册】 。 第二步：勾选界面下方协议信息，点击 【下一步】 。 点击上方"蓝字"，轻松关注我们 1 第三步：填写姓名、选择证件类型，填写证件号码等信息后点击 【下一步】 。 第四步：设置账户密码、输入手机号码后，点击 【获取验证码】 ，填写收到的短信验证码，点击 【下一步】 。 第五步：根据系统提示扫码 进行人脸识别验证 ，验证通过完成注册。 注册完成后，纳税人可以通过"企业业务"入口， ...

Group 1 - The article provides a detailed guide on how to issue invoices for transportation services through the electronic tax bureau, outlining two methods: specific business method and general method [2][3][13]. - For the specific business method, users must log in, select the type of invoice, and fill in specific transportation details such as vehicle type and route [6][9][11]. - The general method allows users to issue invoices without selecting a specific business, but still requires similar details to be filled in for transportation services [13][17][18]. Group 2 - The article mentions that taxpayers who have not incurred stamp duty obligations can use the electronic tax bureau's "one-click zero declaration" feature to complete their tax declaration [25][28]. - It emphasizes the importance of confirming that no stamp duty obligations have occurred before submitting the declaration [29].

欢迎扫描下方二维码关注： 热点梳理 图片 问答来啦 申税小微总结了可视答疑中电子税务局相关问题，这期就能一起学习一下发票类、登录类和三方协议相关操作的12366热点问答吧~ 一、发票类 图片 1. 成品油发票的勾选和入库怎么操作？ 答 ： 第一步，登录电子税务局首页，找到中间区域的"热门服务"——这是系统根据办税频率设置的快捷入口，不用逐级翻菜单。直 接点击【发票业务】。 第二步，进入【发票业务】后，在【开票业务办理】子菜单里，依次点击【成品油业务】→【成品油用途勾选】。 第三步，进入勾选页面后，系统会自动展示所有未勾选的成品油发票。可以通过发票代码、号码、开票日期筛选，避免勾选错误。筛 选完成后，勾选需要的发票，先点击"提交勾选"，再在弹出的确认框中点击"勾选确认"。 图片 2. 数电发票的邮箱交付设置怎么操作？ 12366 第二步，添加项目并赋码。左侧选中刚创建的分类，点击右侧"添加"，进入项目信息填写页面：先填"项目名称"；再在右侧菜单栏选 择或搜索对应的商品和税收分类编码——这步至关重要，编码选错会导致发票无效，甚至影响纳税申报；最后填写单价、税率等默认信 息，点击"保存"即可。 二、登录类 图片 答 ...

Group 1 - The article discusses the taxation of construction dust as a type of air pollutant, specifically under the category of "general dust" for environmental protection tax purposes [4]. - The taxpayer for this tax is the construction unit, which must calculate dust emissions separately for each project if multiple projects are being executed simultaneously [5]. - The article outlines the process for intelligent pre-filling of environmental protection tax submissions, including steps to log into the electronic tax bureau and select the appropriate tax type [6][7]. Group 2 - It emphasizes the importance of collecting basic tax source information before the first submission, with instructions for those who have already completed this step to skip to the calculation and exemption information section [7]. - The article details the information required for tax source collection, including pollutant discharge permits and emission point details, which must be filled out accurately [10]. - It provides guidance on how to calculate pollutant emissions using sampling methods and the necessary project information, such as construction dates and total area [10].

Group 1: Electronic Tax Bureau Operations - The process for applying for an adjustment of electronic invoice credit limit involves logging into the electronic tax bureau and navigating through specific menus to submit the application and check its approval status [1][2] - For opening a new business or relocating, the electronic tax bureau automates tax information confirmation and assigns the relevant tax authority based on registration information from the market supervision department [2][3] - To change the financial responsible person or tax reporting personnel, users can access the relevant section in the electronic tax bureau to submit the necessary changes [4] Group 2: Personal Income Tax Special Deductions - Taxpayers cannot simultaneously enjoy deductions for both housing loan interest and housing rent; they must choose one [7] - Parents cannot claim education deductions for children who have graduated from undergraduate studies and are not enrolled in a full-time graduate program [9] - Non-only children must share the monthly deduction limit of 3000 yuan among siblings, with each sibling's share not exceeding 1500 yuan [10] - The deduction for childcare for children under three years old starts from the month of birth until the month before the child turns three [10] Group 3: VAT Input Tax Deductions - For general taxpayers, accommodation expenses incurred during business trips can be deducted from input tax if proper invoices are obtained [19] - Accommodation expenses related to personal consumption or collective welfare, such as family visits or company-organized trips, are not eligible for input tax deductions [20][21] - If invoices for non-deductible expenses have been certified, adjustments must be made in subsequent tax declarations to avoid tax risks [22]

欢迎扫描下方二维码关注： 供稿：台州市椒江区局 作者：杨云滔 吴羽茜 来源台州税务 欢迎扫描下方二维码关注： 登录电子税务局,依次点击【我要办税】- 【税务数字账户】-【发票业务】; 首页 我要力税 HALL CAR tion need 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。 第二步 收到的全面数字化电子发票 (不含在电子发票服 务平台开具的纸质发票)，自然人通过个人所得税 APP "办&查" - "个人票夹" 推送至本单位后, 单位 可进行查看下载等操作。 操作步骤看过来! 11 == KrangA 厂 収示相 RSL方 / 仪表相 1 温馨提示：收票箱可接收与您存在任职受雇关系的自然人推送的发票，接收后根据需要进行查看、下载 × 收到的发票 拒收 国收站 推送日期 (止) | 2025-12-09 * 处理状态 | 未查看 推送人 | 清瑜入 推送日期 (起) | 2025-12-01 0 日 < 图 数电发票 ...

Group 1 - The article discusses the process for taxpayers to access and print invoices through the electronic tax bureau, specifically focusing on the "Full Invoice Query" feature [2][4]. - Taxpayers can enter the "Full Invoice Query" module, select the type of invoice (issued or received), set the query conditions, and click "Query" to retrieve their invoices [6][10]. - Once the results are displayed, users can select an invoice and choose to download it in various formats (PDF, OFD, XML) or print it directly [8][10]. Group 2 - The article provides instructions for bulk downloading invoices, allowing users to select multiple invoices and download them simultaneously, with a progress tracking feature available [10]. - It emphasizes the importance of following the correct steps in the electronic tax bureau to ensure efficient handling of invoice queries and downloads [4][10].

Deduction Standards and Accounting Requirements - Employee welfare expenses incurred by enterprises can be deducted if they do not exceed the total salary and wages [3] - Enterprises must maintain separate accounts for employee welfare expenses for accurate accounting [3] - If separate accounts are not maintained, tax authorities may require correction within a specified period [3] Tax Deduction for Seasonal and Temporary Workers - Employee welfare expenses for seasonal workers, temporary workers, interns, and re-employed retirees can be deducted before corporate income tax [3] - Expenses incurred for external labor dispatch can also be deducted, categorized as labor costs or salary and welfare expenses depending on payment method [3] Welfare Subsidies and Tax Deductions - Welfare subsidies paid alongside salaries may be deductible depending on their classification [3] - Subsidies that meet specific criteria can be classified as salary expenses and deducted accordingly [3] - Other subsidies that do not meet the criteria should be treated as employee welfare expenses and deducted within specified limits [3]

Core Viewpoint - The article provides a detailed guide on how taxpayers can access and print historical value-added tax (VAT) deduction summaries and related information through the electronic tax bureau system [2]. Group 1: Accessing Historical Information - Taxpayers can query and print previous months' VAT declaration input deduction summaries and deduction check results via the electronic tax bureau under the "Statistical Confirmation" module [2]. - The process involves logging into the electronic tax bureau homepage and navigating to the "Invoice Business" section to access the "Invoice Check Confirmation" and "Deduction Check" options [4]. Group 2: Operational Steps - The article outlines specific steps for accessing the invoice business page, including selecting the "Deduction Check" option and confirming the relevant tax period for which information is needed [5][6]. - It emphasizes the importance of selecting the correct tax period and provides a range of dates for invoice issuance that can be queried [5]. Group 3: Additional Services - The electronic tax bureau offers various services, including overdue deduction applications and confirmation of invoice usage for VAT deduction [5]. - Taxpayers are encouraged to utilize the online services for tax declaration and payment, with options for remote assistance available through the "Yueyue" online consultation feature [20][21].

Group 1 - The article provides a step-by-step guide on how to issue blue invoices through the electronic tax bureau, emphasizing the ease of use and automation in filling out buyer information [3] - It outlines the process for applying for a refund of urban and rural residents' medical insurance contributions, detailing the necessary steps and the role of tax authorities in processing these requests [8][9] - The article mentions the cancellation of the pre-collection of personal income tax for individual businesses and sole proprietorships when issuing transportation industry invoices, effective from April 1, 2021 [12][13]