欢迎扫描下方二维码关注： 全国范围内推广应用，而发票总额度，作 为纳税人开票的上限额度，和日常经营息 息相关。那么，数电发票发票总额度如何 调整? 一起来看看吧! 赋额临时 调整 发票总额度 的动态确定 月初赋额 有四种方式 赋额定期 调整 调整 人工赋额 调整 一、月初赋额调整 初越鬆聞 月初赋额调整是指信息系统每月 初自动对纳税人的发票总额度进 行调整。 二、赋额临时调整 赋额临时调整是指纳税信用良 好的纳税人当月开具发票金额 ll 简 首次达到当月发票总额度的一 B2 定比例时，信息系统自动为其 临时调增一次当月发票总额 度。 例1: 2024年8月初成立的A公司，初始发票额 度为750万元。 ● 情形一: 2024年8月中旬，A公司销售额增加，至8月 20日，实际已使用额度达到600万元（达到当 月发票总额度的一定比例 ），经信息系统自动 风险扫描无问题后，为A公司临时增加当月发 票总额度至900万元。 ● 情形二: 2024年8月中旬，A公司销售额增加，至8月 20日，实际已使用额度达到580万元，未触发 信息系统临时调整。8月21日，A公司因经营 需要，需开具1份金额为200万元的数电发票, 在填 ...

欢迎扫描下方二维码关注： 申税小微，你好！最近我们公司想要申请从小规模纳税人转为一般纳税人，请问应该怎么操作呢？ 您好，您这种情况属于小规模纳税人季度中间转为一般纳税人，可以在电子税务局【综合信息报告】模块进行增值税一般纳税人登 记，下面跟我一起来看一下吧！ 登录电子税务局，点击【我要办税】-【综合信息报告】-【资格信息报告】-【增值税一般纳税人登记】。 点击进入模块后，继续办理，开始填写表格。 （注：申请登记为一般纳税人，可选择当月或次月生效。） 点击"确定"后，系统将跳转提示信息："纳税人登记为一般纳税人后，需按适用税率办理纳税申报，不得转为小规模纳税人 （国家税务总局另有规定的除外），您是否继续办理？"。 图片 图片 继续点击"确定"，完成登记。 我知道了。那相关的税（费）种认定还需要联系税务管理员进行变更吗？ 目前，电子税务局已经支持小规模纳税人登记为一般纳税人后税（费）种的自动变更。除消费税及附加税费等暂不支 持自动变更的税种外，企业无需联系税务管理员进行税（费）种认定的变更。 小规模纳税人可以自主选择按月或按季申报，成为一般纳税人后需按月申报。一般纳税人登记成功后，系统将自动触 发税（费）种认定信 ...

欢迎扫描下方二维码关注： 第二步： 登录后，点击【我要办税】 — 【其他】 — 【中国税收居民身份证明开具】。 第三步： 进入"中国税收居民身份证明开具 " 界面，点击【去申请】。 第四步： 阅读办理须知，勾选"我已阅读并知晓"，点击【进入填报】。 别别忘忘记记给给蓝蓝色色柳柳林林财财税税室室加加个个星星标标 ★ 来来源源｜｜海海南南税税务务 海口税务 近年来随着我国纳税人"走出去"步伐加快，投资目的地不断扩大，参与境外经济活动的深度和广度持续拓展，需要用到 《中国税收居民身份证明》的场景也越来越多。为更好服务高水平对外开放，进一步便利纳税人享受协定待遇、开展跨境经营 等，国家税务总局印发了《国家税务总局关于〈中国税收居民身份证明〉有关事项的公告》（国家税务总局公告2025年第4 号），为中国居民开展跨境经营提供保障和便利。 目前，企业、个人申请开具《中国税收居民身份证明》已实现全流程网上办，办理程序更便捷。 今天我们就一起来看看， 个人 如何在自然人电子税务局上申请开具《中国税收居民身份证明》吧！ 第一步： 登录自然人电子税务局网页版，可选择扫码登录，或者密码登录。 第五步： 进入申请开具界面。申请人需选择 ...

Core Viewpoint - Compliance with tax declaration is crucial for risk prevention and business operation assurance, highlighting six essential issues that taxpayers and withholding agents must understand [3]. Group 1: Basic Requirements for Tax Declaration - Taxpayers must submit tax declaration forms, financial statements, and any other required documents truthfully according to the deadlines set by laws or tax authorities [4]. - Withholding agents are also required to submit reports on withheld taxes and any other necessary documents truthfully within the stipulated deadlines [5]. Group 2: Methods of Tax Declaration - Taxpayers and withholding agents can declare taxes directly at tax authorities or use methods such as mailing, electronic data, or other prescribed means [6]. - When using electronic methods (e.g., tax bureau websites, mobile apps), taxpayers must keep relevant records and periodically submit them to the tax authority [7]. Group 3: Required Materials for Tax Declaration - Taxpayers must accurately fill out tax declaration forms and provide supporting documents such as financial statements, contracts, tax control device data, and other required materials [10]. - Withholding agents must also fill out the relevant reports and submit legal proof of withheld taxes along with any other required documents [10]. Group 4: Common Special Situations in Tax Declaration - Taxpayers must declare even if there are no taxable amounts, and those enjoying tax reductions or exemptions must also declare during the applicable periods [11]. - If taxpayers or withholding agents face difficulties in meeting deadlines, they can apply for an extension in writing, which must be approved by the tax authority [12]. - Corrections can be made to tax declarations if errors are found, but only full corrections or cancellations are allowed, not partial adjustments [13]. Group 5: Consequences of Non-compliance - Late tax declarations may result in administrative penalties, with fines ranging from 2,000 to 10,000 yuan depending on the severity of the situation [16]. - Tax evasion through falsification or concealment of records can lead to severe penalties, including fines of 50% to 500% of the unpaid taxes and potential criminal charges [16]. - Non-compliance can negatively impact the taxpayer's credit rating, with point deductions for late declarations and potential rewards for timely corrections [16].

Core Viewpoint - The article emphasizes the importance of timely tax declaration and the consequences of late submissions, highlighting the legal framework and procedures for rectifying such issues. Group 1: Legal Framework - Taxpayers must adhere to the declaration deadlines and content as stipulated by the Tax Collection and Administration Law of the People's Republic of China [3] - Failure to submit tax declarations on time can result in fines ranging from 2,000 to 10,000 yuan, depending on the severity of the situation [3] - The State Administration of Taxation has provisions for first-time offenders with minor consequences, allowing for correction without penalties if done proactively [3] Group 2: Electronic Tax Bureau Procedures - Companies can check for "Notice of Correction within a Deadline" in the new electronic tax bureau under the "My To-Do" section [4] - After viewing the notice, companies can proceed with overdue tax declarations based on the specified correction requirements [6] - There is no separate entry for overdue declarations in the new electronic tax bureau; the process follows the same path as regular declarations [7] Group 3: Common Tax Types and Declaration Paths - For Value-Added Tax (VAT) and additional taxes, general taxpayers can declare through the "Tax Declaration and Payment" section [8] - Corporate income tax declarations can be made based on the accounting method, either for general or simplified taxation [9] - Social insurance fee declarations can be accessed through the local features section of the electronic tax bureau [9] Group 4: Handling Past Offenses - Companies can handle overdue declarations that occurred before being included in the new electronic tax bureau, but penalties must be addressed at the tax service hall [11] - Multiple overdue declaration offenses will not be merged for processing; each must be handled individually [11]

Group 1 - The announcement from the State Taxation Administration states that small-scale taxpayers with a total monthly sales amount not exceeding 100,000 yuan are exempt from value-added tax, and relevant sales amounts should be reported in the appropriate sections of the VAT and additional tax declaration form for small-scale taxpayers [2] - According to Article 62 of the Tax Collection and Administration Law of the People's Republic of China, taxpayers who fail to submit tax declarations and related materials on time may face fines ranging from 2,000 yuan to 10,000 yuan depending on the severity of the situation [4] - The article references several policy documents, including the Tax Collection and Administration Law and various announcements from the State Taxation Administration, which provide the legal framework for tax credit management and adjustments to tax payment certificates [7]

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。 审核：江苏省税务局财产和行为税处、货物和劳务税处、企业所得税处 编发：江苏省税务局纳税服务和宣传中心 点击下方链接查看原文 链接： 合规申报小学堂丨房地产企业纳税申报指南 来源 江苏税务 欢迎扫描下方二维码关注： 来源：江苏税务1 2 3 6 6、第一税务分局 ...

Core Viewpoint - Continuous zero declaration can lead to penalties and affect tax credit ratings, as companies are required to report accurately even if they qualify for tax exemptions [2][3]. Group 1: Impact of Long-term Zero Declaration - Penalties for zero declaration include the need to repay taxes and late fees, and potential fines for tax evasion [2]. - A company's tax credit rating can be downgraded if it has three consecutive months or a total of six months of zero declarations within a year [2]. Group 2: Misconceptions about Zero Declaration - Zero tax does not equate to zero declaration; companies must report accurately even when enjoying tax exemptions [2]. - New companies with no revenue but having input tax credits cannot opt for zero declaration, as it may lead to issues with overdue input tax deductions [3].

Core Viewpoint - The article emphasizes the importance of compliance in business operations, highlighting the risks associated with tax evasion and the consequences of non-compliance [7]. Group 1: Tax Evasion Consequences - A company attempted to conceal income by directing payments to personal accounts, leading to tax audits and penalties [6]. - The financial repercussions of tax evasion included not only the repayment of taxes but also additional fines and late fees, which exceeded the amount initially saved [6]. Group 2: Legal Framework - The article references the Tax Collection and Administration Law of the People's Republic of China, which outlines the legal consequences for taxpayers who falsify or conceal financial records [9].

Core Viewpoint - The article outlines the rights and obligations of taxpayers, emphasizing the importance of compliance with tax regulations and the processes for applying for extensions, refunds, and tax benefits [9][10][11]. Taxpayer Rights - Taxpayers have the right to apply for an extension of tax declaration if they cannot meet the deadline, subject to approval from the tax authority [7]. - Taxpayers can request a delay in tax payment for up to three months if they face special difficulties, with approval from the local tax bureau [8]. - Taxpayers are entitled to a refund of overpaid taxes within ten days of the tax authority's discovery, or within three years if they identify the overpayment themselves [9]. - Taxpayers can apply for tax reductions or exemptions according to legal provisions, and must report any changes in eligibility within 15 days [10]. - Taxpayers have the right to appoint a tax agent for various tax-related matters, including tax registration and filing [11]. Taxpayer Obligations - Taxpayers must register with the tax authority within 30 days of obtaining a business license [16]. - Taxpayers are required to file tax declarations even if no tax is owed during the reporting period [18]. - Timely payment of taxes is mandatory, with penalties for late payments accruing daily at a rate of 0.05% [18]. - Taxpayers must cooperate with tax inspections and provide accurate information regarding their business operations [18]. - Taxpayers are obligated to provide timely updates to the tax authority regarding any significant changes in their business status [18].