欢迎扫描下方二维码关注： | | 扣分 | 修复加分分值 | | | | | --- | --- | --- | --- | --- | --- | | 修复情形 | 分值 | 3 目内 | 3日后30日内 | 30目信90日 | 90日后纠正 | | | | 纠正 | 纠正 | 内纠正 | | | 未按规定期限 办理税费申报 | 54 | 54 | 涉及税费款2000元以 下的加5分,其他的加 | 34 | 24 | | | | | 44 | | | | 未按规定期限 | 5分 | | 涉及税费款2000元以 | | | | 缴纳已申报或 | | 5分X | 下的加5分×本期纱纳 | ×4× | 24× | | 批准延期申报 | | 本期缴纳比例 | | 比例,其他的加4分×本期缴纳比例 本期缴纳比例 | | | 的应纳税费款 | | | 本期缴纳比例 | | | 法定节假日的，以法定节假日结束的次日为 期限的最后一日。因此，2024年度残疾人就 业保障金逾期,"3日内纠正"期限的最 后一日是10月9日)哦! c 根据《纳税缴费信用修复范围及标准》 (《办 法》附件6)规定,30日后90日内纠正的,修复加3 ...

欢迎扫描下方二维码关注： 供稿：仙居县局 作者：鲍珊珊 谢媚蝶 来源 浙江税务 欢迎扫描下方二维码关注： 2566 : 您好! 这里是青岛12366纳税 缴费服务热线，请问有什么可 以帮您? 般纳税人外贸企业出口免退 税如何填写增值税申报表? 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。 用修复前已适用的税费政策和管理服 务措施不作追溯调整。 雞環: 般纳税人外贸企业出口销售额 应区分销售货物及加工修理修配 劳务和销售服务,分别填写《增 值税及附加税费申报表附列资料 (一)(本期销售情况明细)》第18行 "货物及加工修理修配劳务"和19 行"服务、不动产和无形资产"及 《增值税减免税申报明细表》。 购进货物(服务)取得的增值税专用 发票应填写《增值税及附加税费 申报表附列资料(二)(本期进项税 额明细)》第26行"本期认证相符 且本期未申报抵扣"。 SEC= MARK 40 FF 4 5 8 该如何修复? 《纳税缴费信用 ...

欢迎扫描下方二维码关注： 根据《国家税务总局关于发布<纳税缴费信用管理办法>的公告》（国家税务总局公告2025年第12号），《纳税缴费信用管理 办法》自2025年7月1日起施行。大家最关心的就是纳税缴费信用如何修复了，我们一起来学习一下，信用修复相较之前有什么变 化吧！ 变化 1 加大了轻微失信行为修复力度 附件6第1-21项新增了一档信用修复标准，即失信行为发生后3日内纠正的，可按100%修复原扣分分值。同时，适当提高了原有修复 标准的加分比例，由原来的挽回80%、40%、20%的扣分损失调整为挽回80%、60%、40%的扣分损失。 举 例 | | | | | | 修复加分分值 | | | | --- | --- | --- | --- | --- | --- | --- | --- | | 序 | 修复情形 | 指标 | 和分 | 3日内 | 3 日后30日内 | 30 日后 | 90日后 | | 목 | | 代码 | 分值 | | | 90日内 | | | | | | | 與正 | 织正 | | 织正 | | | | | | | | 纠正 | | | 1 | 米按规定期限办理和费用投 | 010101 ...

Group 1 - The article discusses the handling of sales discounts and the process for correcting blue invoices, indicating that taxpayers do not need to enter discount rates but should select the corresponding project name and input the correct red invoice amount [4] - It provides guidance on how to manage VAT special invoices that fall under the category of abnormal vouchers, emphasizing the importance of proper handling [5] - The article outlines the differences between overpaid tax refunds and tax reductions, detailing the conditions under which taxpayers can request refunds for overpaid taxes within three years of payment [12][13] Group 2 - The article introduces the "Tax Payment Credit Management Measures" set to take effect on July 1, 2025, explaining the process for repairing tax payment credit after a taxpayer has committed a breach [15] - It specifies that taxpayers can apply for credit repair if their breach has been recorded, and the tax authority will reassess their credit level within 15 working days of receiving the application [16] - The article mentions that tax authorities will expand the scope of credit repair without requiring applications based on the collection of credit information [17]

Core Viewpoint - The article discusses tax incentives for agricultural enterprises, including reduced corporate income tax rates and exemptions for specific agricultural processing projects [3][6]. Group 1: Corporate Income Tax Reductions - Enterprises engaged in the cultivation of flowers, tea, and other beverage crops, as well as spice crops, are eligible for a 50% reduction in corporate income tax [3]. - Aquaculture activities, including marine and inland farming, also qualify for the same tax reduction [3]. Group 2: Exemptions for Agricultural Processing - Certain agricultural processing projects are exempt from corporate income tax, including initial processing of grains, forestry products, horticultural plants, oilseeds, sugar crops, tea, medicinal plants, fiber plants, tropical crops, livestock, feed, forage, aquatic animals, and aquatic plants [3]. - Specific guidelines are provided for the treatment of livestock and poultry farming, as well as ornamental crop cultivation, under the relevant tax policies [3]. Group 3: Documentation and Compliance - Enterprises must self-assess and declare their eligibility for tax incentives, maintaining relevant documentation for review by tax authorities [3]. - Required documentation includes certificates or proof of qualifications related to the agricultural activities undertaken [4].

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。 FRID F 【税费政策】 012 研发投入 研发费用加计扣除政策 涉及税种 ● 企业所得税 优惠内容 企业开展研发活动中实际发生的研发费用，未形成 无形资产计人当期损益的，在按规定据实扣除的基础 上，自2023年1月1日起，再按照实际发生额的100% 在税前加计扣除；形成无形资产的，自2023年1月1日 起，按照无形资产成本的200%在税前摊销。 享受主体 ● 不适用税前加计扣除政策的七类行业企业外 不适用税前加计扣除政策的活动包括： （1）企 业产品（服务）的常规性升级；（2）对某项科研成 果的直接应用,如直接采用公开的新工艺、材料、装 置、产品、服务或知识等； （3）企业在商品化后为 顾客提供的技术支持活动；（4）对现存产品、 服 务、技术、材料或工艺流程进行的重复或简单改变； （5）市场调查研究、效率调查或管理研究；（6）作 为工业（服务）流 ...

我们公司也有类似情况,但 大 老师, 昨天征期最后一 是因为资金周转问题不能及 め我忘了申报，公司要被扣信用 时缴纳全部税款,也扣了很 /分了! 有没有什么补救措施? 多分,有什么新政策吗? 当然也有,新办法引入了渐次修复 机制,可以按照每次补缴税款占比 和时间进行修复扣分。 根据最新的《纳税缴费信 用管理办法》部分触发的 扣分指标在3天内弥补扣 α 分行为, 就能够100% 自动修复失分,而你触发 的这个扣分指标刚好在可 以完全修复的范围内。 欢迎扫描下方二维码关注： 政績關遺 《纳税缴费信用修复范围及标准》 第10-15项补缴税费类指标，根据补缴税 费款占比和补缴及时性，综合计算修复 加分（如3日内补缴的按补缴比例x100% 修复扣分分值、3日后30日内补缴的按补 缴比例x80%修复扣分分值），鼓励企业 积极补缴税费款。 政策關鍵 《纳税缴费信用管理办法》【附件 《纳税缴费信用修复范围及标准》】对 21项指标新增了一档信用修复标准,即 失信行为发生后3日内纠正的，可按 100%修复原扣分分值。同时适当提高 了原有修复标准的加分比例，由原来的 挽回80%、40%、20%的扣分损失调整 为挽回80%、60%、 ...

Group 1 - The article discusses the process of correcting tax payment credit ratings for businesses that have rectified their dishonest behavior, with a completion timeline of 15 working days from the application acceptance date [3] - Businesses that have not yet had their dishonest behavior recorded in the tax credit evaluation results do not need to apply; tax authorities will update the results based on the correction status during the annual evaluation [3][4] - Tax authorities will expand and optimize credit repair channels according to national regulations and gradually increase the scope of credit repair without application based on tax credit information collection [3] Group 2 - The article outlines two scenarios for recording dishonest behavior in tax credit evaluations: direct judgment by tax authorities and inclusion in annual evaluation indicators [4] - The article references the "Tax Payment Credit Management Measures" published by the State Administration of Taxation, which serves as the policy basis for the discussed procedures [5]

Core Viewpoint - The article discusses the new "Tax Payment Credit Management Measures" which will be implemented starting July 1, 2025, allowing for the full restoration of credit points for certain minor violations if corrected within three days of occurrence [2][4]. Summary by Sections Tax Payment Credit Management Measures - The new measures enhance the ability to rectify minor credit violations, introducing a standard where correcting certain violations within three days allows for a 100% restoration of deducted points [2][6]. Example of Violation and Correction - An example is provided where Company A failed to declare stamp duty within the required 15 days. Upon realizing the mistake, they corrected it within three days, resulting in a restoration of their credit points from a deduction of 5 points to 0 points [4][6]. Types of Violations Eligible for Correction - The article lists various violations that can be corrected within three days for full credit restoration, including: - Failure to declare taxes on time - Failure to withhold and pay taxes on time - Failure to submit financial reports on time [5][6]. Correction Timeframes - The article outlines different timeframes for correcting violations: - Within 3 days: Full restoration of points - 3 to 30 days: Partial restoration - 30 to 90 days: Further reduced restoration - After 90 days: No restoration [6][7]. Special Provisions for Bankrupt Entities - For bankrupt restructured enterprises, the article states that they can apply for credit restoration under the same conditions as correcting within three days, without the need for a clean record prior to the application [7].

Group 1 - The article discusses the process for taxpayers to issue electronic invoices, particularly focusing on how to apply discounts on sales [2][4][5] - Taxpayers can select whether the unit price and amount are inclusive or exclusive of tax, with default settings for each option [3] - The system allows for the addition of discounts either by amount or percentage, and multiple items can be selected for batch discount entry [6][7] Group 2 - It is emphasized that for discounts to be valid for VAT calculation, both the sales amount and discount amount must be clearly stated on the same invoice [9] - The article references specific regulations from the State Administration of Taxation regarding the treatment of discounts in VAT calculations [9] - The importance of timely tax declaration and the consequences of late submissions are highlighted, including potential credit score impacts [12][17][20]