欢迎扫描下方二维码关注： ▲戳蓝色字关注蓝色柳林财税室 2025年7月1日起，《纳税缴费信用管理办法》正式施行！为帮助广大纳税人缴费人更好掌握政策变化，宁波税务"信用手札"栏目对热点问题 进行梳理。 今天我们来看 ：未依法办理个人所得税综合所得汇算清缴会影响企业纳税缴费信用吗？ | 指 标 | 扣分标准 | | --- | --- | | 010107.企业法定代表人、合伙企 | | | 业自然人合伙人、个人独资企业投 | રસ્ત્ર | | 资者或企业财务负责人未依法办理 | (按次计算) | | 个人所得税综合所得汇算清缴的 | | | (按次计算) | | 往期链接 // 信用手札｜分不清纳税缴费信用复核和复评怎么办？ 信用手札｜社保缴费失信行为如何修复？ 信用手札｜《纳税缴费信用管理办法》涉及到的信用修复有哪些新变化？ 信用手札｜影响纳税缴费信用评价的申报行为有哪些？ 信用手札｜企业走逃（失联）会影响纳税缴费信用吗？ ▼ 点击下方名片关注蓝色柳林财税室 ▼ 来源 宁波税务 欢迎扫描下方二维码关注： 《纳税缴费信用管理办法》自2025年 7月1日起施行，首次将部分居民（如 企业高管）的个人纳税义务履行 ...

欢迎扫描下方二维码关注： 此处列举指标编号为《纳税缴费信用管理办法》中的 编号 0101.按照规定申报纳税缴费 010106.故意隐瞒真实情况、提供虚假承诺办理有关 事项的(按次计算) (扣11分) 010107.企业法定代表人、合伙企业自然人合伙人、 个人独资企业投资者或企业财务负责人未依法办理个 人所得税综合所得汇算清缴的 (扣5分) 0301.发票开具、取得、保管、缴销、报告 030116.虚开增值税专用发票以外的其他发票或非善 意接收虚开其他发票的(扣11分) 0401.登记信息 040107.未按规定报告居民企业所得税汇总纳税总分 机构信息的(按次计算) (扣1分) 040108.汇总纳税企业未按规定提供相关资料,造成 其分支机构视同独立纳税人计算并独立缴纳企业所得 税的(扣1分) 040109.认定为走逃(失联)户的(直接判D) 040110.由走逃(失联) 户直接责任人员在认定为走 逃（失联）户之后注册登记、负责经营的（直接判D） 0601.涉嫌犯罪 060104.存在逃避缴纳税款、虚开发票等违法行为被 移送公安机关或者被公安机关直接立案查处的(直接 别D) 0605.重大税收违法失信 0605 ...

Group 1 - The core viewpoint of the article discusses the tax policies related to small-scale taxpayers in various sectors, particularly focusing on real estate and service industries [4][6][11]. - Small-scale taxpayers renting out real estate (excluding personal housing) are subject to a 5% tax rate [2][5]. - Real estate development enterprises that are small-scale taxpayers must also calculate their tax at a 5% rate when selling or renting out self-developed properties [4][6]. Group 2 - For labor dispatch services, small-scale taxpayers can choose to calculate tax based on the difference method, deducting wages and benefits paid to employees from the total revenue, and then applying a 5% tax rate [7][8]. - Security services provided by taxpayers are taxed similarly to labor dispatch services [9]. - Armed guarding and escort services are taxed under the same regulations as security services [9]. Group 3 - Small-scale taxpayers renting out personal housing are subject to a reduced tax rate of 1.5% instead of the standard 5% [11][12]. - The calculation for tax on personal housing rentals involves determining the taxable amount based on the gross rental income [11]. - Tax policies for selling used fixed assets by small-scale taxpayers allow for a reduced tax rate of 2% [12].

欢迎扫描下方二维码关注： 二、不同合租情况,发票怎么开? 1.多人一起合租 要是好几个人一起合租，每个人都得让房东 按照各自承租的比例，分开开发票。 举个例子 比如说,三个人合租一套 三室一厅,每人租一间,那 就让房东分别给每个人开对 O D 应那间房租金的发票。 _2.租的是转租房源 70 130 还有一种情况是找的转租房源，就是有人先 从房东那把房子租下来，再把其中一部分转租给 你。这时候，你得让这个转租的人给你开住房租 赁发票。而转租的人呢，也得向原来的房东要发 團。 开租房发票的时候，要提前准 备好不动产租赁合同和房屋产权 证书，代开发票时需要上传这些 图片哦。 相关链接： 来源 ： 重庆税务 制作 ：璧山 税务 来源重庆税务 欢迎扫描下方二维码关注： 1. 【毕业第一课】大学生毕业后，如何缴纳医保？ 2. 【毕业第一课】人生第一份工资需要缴税吗？ 3. 【毕业第一课】租房必看！手机上就能代开发票 4. 【毕业第一课】单位职工社保缴费情况怎么看？ 5. 【毕业第一课】暑期实习vs新入职:个税申报有无不同？ 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 ...

欢迎扫描下方二维码关注： 业务审核丨国家税务总局陕西省税务局纳税服务处 编辑 丨鲸鱼 校审丨一休、华正菊 审核丨王博 来源 陕西税务 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。 《纳税缴费信用管理办法》 自2025年7月1日起施行。 A级纳税 人有那些激励措施呢？ 一起来看看吧! 税缴费信用20分|到分 纳税缴费信用级别设A、B、M、C、D五级。 ロ 为年度评价指标得分90分以上的; 为年度评价指标得分70分以上不满90分的; B 为新设立经营主体或者年度评价指标得分70分 以上但评价年度内无生产经营业务收入的; 为年度评价指标得分40分以上不满70分的; 为年度评价指标得分不满40分或者有严重失信 ID) 行为的。 对纳税缴费信用评价为A级的经营 器机关于以下列激励措施。 (一) 主动向社会公布A级 名車; 纳税信用A级纳税人名单公布栏 地区委弓 | 东城区 | 西城区 | 朝阳区 | 海淀 ...

Core Viewpoint - The article discusses the implementation of the "Tax Payment Credit Management Measures" by the State Taxation Administration, effective from July 1, 2025, which outlines the evaluation indicators and scoring standards for taxpayers' compliance with tax payment obligations [8]. Group 1 - The "Tax Payment Credit Management Measures" will be enforced starting July 1, 2025, focusing on the evaluation of taxpayers' compliance [8]. - Key evaluation indicators include timely tax declaration, withholding, and financial reporting, with specific scoring penalties for non-compliance [8]. - Taxpayers can utilize the electronic tax bureau or its app for remote assistance in tax payment processes, enhancing convenience and efficiency [9][10]. Group 2 - The article provides a timeline for various tax declaration and payment obligations, including value-added tax and social insurance fees, emphasizing the importance of timely compliance [7]. - The introduction of remote consultation services through the electronic tax bureau aims to streamline taxpayer interactions and improve service delivery [9].

Group 1 - The article addresses issues faced by taxpayers using the electronic tax bureau, specifically identity switching errors and bulk invoice download failures [1][2] - It provides solutions for identity switching problems, suggesting users log out and clear browser cache if issues persist [3][4] - Instructions for bulk downloading invoices are detailed, including steps for accessing the invoice business module and querying invoices [4][5] Group 2 - The article discusses the new tax credit management measures effective from July 1, 2025, aimed at promoting taxpayer compliance and enhancing the social credit system [11][12] - Taxpayers rated as A-level will receive various incentives, including public recognition and potential increases in their credit scores [12][14] - Specific conditions for A-level qualification are outlined, including operational duration and compliance with accounting standards [19]

Core Viewpoint - The article discusses the tax obligations and benefits for individual businesses in China, highlighting recent tax policies aimed at supporting small-scale taxpayers and individual entrepreneurs [5][6][7]. Tax Matters for Individual Businesses - Individual businesses interact with tax authorities primarily through three types of matters: tax information confirmation, invoice usage, and tax declaration [3]. - Tax information confirmation involves verifying and supplementing tax-related information during the registration process [3]. - Invoice usage includes the application for adjustments in invoice limits when the current limits are insufficient [3]. - Tax declaration requires timely submission of tax payments and social insurance contributions, with specific obligations depending on whether the business has employees [3][4]. Common Taxes for Individual Businesses - Common taxes include Value-Added Tax (VAT), Individual Income Tax (IIT), Stamp Duty, and Social Insurance contributions, with specific reporting timelines [4]. - VAT is reported monthly or quarterly, with a deadline of 15 days after the reporting period [4]. - IIT on business income is also reported monthly or quarterly, with similar deadlines [4]. Recent Tax Policy Changes - From January 1, 2023, to December 31, 2027, small-scale VAT taxpayers with monthly sales below 100,000 yuan are exempt from VAT [5]. - Individual businesses with annual taxable income not exceeding 2 million yuan can enjoy a 50% reduction in IIT [5]. - Various tax reductions apply to small-scale VAT taxpayers, small micro-enterprises, and individual businesses, including reductions in resource tax and urban maintenance and construction tax [6]. Support for Specific Groups - Specific provisions exist for military families and veterans engaging in individual businesses, including VAT and IIT exemptions for three years [6][7]. - Self-employed veterans can deduct up to 20,000 yuan annually from their tax obligations for three years, with potential adjustments based on local government decisions [7]. Taxpayer Credit Management - The article outlines a new taxpayer credit management system effective from July 1, 2025, categorizing taxpayers into five levels (A, B, M, C, D) [13][14]. - Taxpayers rated as A will receive various incentives, including public recognition and assistance in tax matters [14][19]. - Certain conditions disqualify businesses from achieving an A rating, such as insufficient operational history or previous poor ratings [21].

Core Viewpoint - The article discusses the reasons why taxpayers may not find the "invoice business handling" module in the electronic tax bureau, highlighting the need for proper registration and permissions for electronic invoices [1][2]. Group 1: Reasons for Missing Invoice Module - Reason one: Taxpayers have not registered the electronic invoice types. They need to apply for the invoice type by navigating to "Invoice Usage" and submitting the necessary information [1]. - Reason two: The current identity of the handling personnel lacks invoice issuance permissions. Taxpayers must log in as the legal representative or financial responsible person to manage permissions [2]. Group 2: Application Process - Taxpayers can select the electronic invoice type and submit the application for registration through the electronic tax bureau [1]. - To modify personnel permissions, users must access the "Personnel Permission Management" section and enable the invoice business function for the relevant staff [2].

Tax Incentives for Community Housekeeping Services - The article discusses various tax incentives available for community housekeeping services, including reduced VAT rates and exemptions from several taxes [2][8]. - Community housekeeping service income is subject to a reduced corporate income tax rate of 90% when calculating taxable income [2]. - Exemptions from property tax and urban land use tax are available for properties used for community housekeeping services [2]. Eligibility Criteria for Tax Benefits - The services must be provided to families, including care for pregnant women, infants, the elderly, patients, and disabled individuals [2]. - The definition of "community" includes both urban and rural areas where people form social living communities [2]. - Employee-based housekeeping service enterprises must meet specific criteria to qualify for long-term tax incentives [2]. Conditions for Employee-based Housekeeping Enterprises - Enterprises must have a business license that includes housekeeping services in their operational scope [8]. - Employees must have a formal contract with the housekeeping service enterprise for at least six months [8].