欢迎扫描下方二维码关注： ▲戳蓝色字关注蓝色柳林财税室 《纳税缴费信用管理办法》已于2025年7月1日正式施行，其中将全国统一征收、具备条件的社会保险费和非税收入纳入了信用评价范围。 政策如何落地？怎样守护信用？本期带你一图读懂 社保费和非税收入"信用化"的关键信息！ 请问这会对我们公司的纳税缴费信用 有什么影响吗? 您好,根据《纳税缴费信用 评价指标和评价方式》 (《办 法》附件1）规定,您公司未按 规定期限完成2024年度残疾人 就业保障金申报，将命中010101. 未按规定期限办理纳 税缴费申报（按月计算）指标， 信用扣分5分。 指标名称 扣分标准 010101.未按规定期限办理纳税 રસ્પ્ર 缴费申报（按月计算） 010102.未按规定期限代扣代缴 5分 (按月计算) 010105.自经营主体向税务机关 不予评A 办理纳税申报之日起不足3年的 010504.未按规定提供其他涉 3分 税涉费资料的 (按次计算) 010506.提供虚假涉税涉费资 料，不如实反映或拒绝提供涉 11分 税涉费资料的 020101.未按规定期限缴纳已 申报或批准延期申报的应缴纳 5分 税费款（按月计算） 020301.已代 ...

欢迎扫描下方二维码关注： ⇧ 点 蓝字 关注 "蓝色柳林财税室" 提供涉税专业服务, 如何进行实名认证? 税务机关加强对涉税专业服务机构及 涉税服务人员的实名制管理。 涉税专业服务机构及涉税服务 人员应当以真实身份提供涉税专业 服务。 涉税专业服务机构应当于首次 提供涉税专业服务前,如实向税务机 关报送机构及其涉税服务人员的基 本信息,并根据实际情况及时更新相 关信息。 提供涉税专业服务的其他人员 应当于首次提供服务前,向户籍所在 地、经常居住地或者提供服务所在地 3 的主管税务机关如实报送本人的基 本信息。 涉 税 专 业 服 务 机 构 及 涉 税 服 务人员应当如实签署申报表等涉 兄文书。 提供涉税专业服务需要报 送哪些信息,何时报送? > 涉税专业服务机构及涉税服务人员为 委托人提供业务委托协议约定的涉税专 业服务,应当如实向税务机关报送业务委 托协议要素信息。 涉税专业服务机构报送基本信息并作 出信用承诺,取得涉税专业服务机构信用 码。涉税服务人员应当通过电子税务局等渠 道经实名认证,取得涉税服务人员信用码。 其中,纳税申报代办、其他税务事项 代办,应当于提供服务前报送,并根据实际 情况及时更新相关 ...

欢迎扫描下方二维码关注： 纳税缴费信用管理,是指税务机关 对纳税人缴费人的纳税缴费信用信 息开展的 采集、评价、确定、发布和应用等 活动。 哪些主体可以参与纳税 缴费信用? 已办理税务信息确认、身份信息报告, 从事生产、经营的企业纳税人缴费人 (以下简称经营主体) __ 个体工商户和从事生产、经营 的其他类型纳税人缴费人可自 愿申请纳入办法管理。 纳税缴费信需采取哪种方式 纳税缴费信用评价采取年度评价指标 得分和直接判级方式。 评价指标包括 税务内部信息和外部评价信息。 (一)年度评价指标得分 年度评价指标得分采取扣分方式 经营主体经常性指标和非经常性指标 信息齐全的,从100分起评; 非经常性指标缺失,经常性指标中纳 税缴费信息齐全的,从93分起评, 不齐全的,从90分起评。 (二) 直接判级 在日本十年以在北京都在巴州 启用了目从江苏为切 费事宜的经营主体（以下简称 新设立经营主体)或者有严重 失信行为的经营主体。 温馨提示:纳税缴费信用评价周期为一个公历年 度。距首次在税务机关办理税费事宜时间不满一 l 个评价年度的经营主体,不参加本期年度评价。 I 税务机关原则上每年4月确定上一年度纳税缴费 l I ...

Core Viewpoint - The "Tax and Fee Credit Management Measures" will be officially implemented on July 1, 2025, establishing a more scientific and efficient credit management system that links social security payment compliance directly to tax and fee credit ratings [2]. Group 1: Credit Repair Mechanism - Proactive correction can lead to credit repair, with earlier corrections yielding more credit points [4]. - The credit repair scoring system is detailed, with specific points assigned based on the timing of corrections for various infractions related to tax and fee declarations [5]. - The measures apply to enterprises that have completed tax information confirmation and identity reporting, with individual businesses able to voluntarily apply for management under these measures [6]. Group 2: Compliance and Reporting - Employers can check their social security payment status through the electronic tax bureau, ensuring timely declarations to avoid credit penalties [7][8]. - The process for verifying whether social security fees have been paid involves selecting the declaration date and checking the corresponding payment status [9][11]. - Late declarations not only affect tax and fee credit but also incur late fees [12].

Group 1 - The article provides a step-by-step guide on how to use the electronic tax bureau app for issuing value-added tax invoices [5][7][21] - It outlines the process of logging into the app, switching identities if necessary, and navigating to the invoice issuance section [2][3][5] - The article details the types of services available for invoice issuance, including general services, real estate leasing, construction services, and transportation services [9][14] Group 2 - The process includes adding buyer information, project details, and confirming tax information before submission [13][14] - It explains the three possible outcomes after submitting an invoice application, including automatic issuance, payment requirements, and the need for tax authority review [20] - Finally, it describes how to check the status of the application and download the issued invoice [21]

Core Viewpoint - The article discusses the tax policies related to research and development (R&D) expenses, clarifying misconceptions about eligibility for tax deductions, especially for companies experiencing losses or operating in specific industries [5][7][8]. Group 1: R&D Expense Deduction Eligibility - Certain activities are not eligible for tax deductions under the R&D expense policy, including routine upgrades of products/services, direct application of existing technologies, and market research [4]. - Companies experiencing losses can still benefit from R&D expense deductions, as losses can be carried forward to future years [7][8]. - Failed R&D activities can qualify for tax deductions if they meet specific criteria [10][11]. Group 2: Industry-Specific Restrictions - Real estate companies are prohibited from enjoying R&D expense deductions, while other industries may qualify [13][14]. - Industries that cannot utilize the R&D expense deduction policy include tobacco manufacturing, accommodation and catering, wholesale and retail, real estate, leasing and business services, and entertainment [14]. Group 3: Accounting and Taxation Methods - The R&D expense deduction policy applies to resident enterprises with sound accounting practices and those that implement a bookkeeping method to accurately collect R&D expenses [15][17]. - Companies under a fixed assessment method are not eligible for the R&D expense deduction policy [15]. Group 4: Credit Management and Compliance - The article outlines the credit management system for tax compliance, detailing behaviors that lead to credit deductions and how to rectify them [21][26]. - Timely correction of tax compliance issues can lead to credit restoration, with specific guidelines on how points can be regained based on the timing of corrections [30][34].

欢迎扫描下方二维码关注： 王会计 如果发生了超出营业执照经营范围的业务，是否能开具发票？ 应当据实开具，具体我们来看看政策是怎么说的吧。 税务人员 政策规定 举例说明 比如公司偶然发生了出租不动产业务，对方要发票，但营业执照经营范围没有该业务，这发票也应当据实开具。 温馨提示：如属于增加经营项目，长期经营的，应根据市场监督管理部门的要求办理经营项目增 项后，再由主管税务机关增加开票范围，自行开具。 税务人员 相关链接 (08). 发票备注栏信息填写也要合规！ (07). 没发生业务提前开票——不合规！ (06). 发票内容应如实填写！ (05). 个人消费者索取发票要提供身份证号吗？ (04). 警惕！这些情形属于虚开发票行为！ (03). 电子发票与纸质发票具有同等法律效力，不得拒收！ (02). 使用发票，这些行为不能有！ (01). 注意了，纳税信用等级影响发票领用 来源：国家税务总局临沂市税务局 国家税务总局临沂沂河新区税务局 编发： 国家税 务总局山东省税务局办公室 制作： 郭 瑜 编审：赵盈哲 责编：桑 军 来源山东税务 根据 《中华人民共和国发票管理办法》第十八条 规定，销售商品、提供服务以及从 ...

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。 hkol i o 0 纳税缴费信用对企业 经营有什么帮助? guan IKI 參選華萊集動的纳斯公司 參閱華萊集到的纳斯公园 參閱 像我们公司是A级纳税人，良好的 信用级别让我们在发票领用，一 口退税、招投标、融资贷款等多 个领域享受到政府部门间的联合 激励措施。 e e 发票领用 出口退税 招投标 融资贷款 等 …… 纳税缴费信用这么重 要，我们这种情况还 有没有补救办法? 我马上咨询 税务部门! 00 您好，我们公司因 为经营原因，今年 12月可能会产生 150万元的欠税， 预计在明年1、2月 份分两次补缴，请 问会不会影响纳税 缴费信用? 7 n c 您好，按照国家税务总局2025 年7月1日最新实施的《纳税机》 费信用管理之公》，对于1988年获现 定期限缴纳已申报或此能数 申报的应纳税费款的，扣5分 TOTED ill = His TITE ...

Core Viewpoint - The first step for newly established enterprises to commence operations is to obtain a business license from market regulatory authorities and subsequently confirm information with tax authorities [2]. Group 1: New Business Registration Process - Newly established enterprises must complete information confirmation with tax authorities after obtaining a business license [2]. - If the enterprise meets the conditions for intelligent opening, the electronic tax bureau will automatically confirm the registration and complete the identity registration of the legal representative [2][6]. - If the conditions are not met, the applicant can log in as a natural person to complete the process [2]. Group 2: Intelligent Opening Conditions - Upon successful registration, the legal representative will receive an opening confirmation SMS from the tax bureau on the same day [5]. - The process for confirming the opening includes logging into the electronic tax bureau, verifying pre-filled information, and completing the intelligent opening confirmation [6]. Group 3: Non-Intelligent Opening Process - If the enterprise is registered but the applicant is not the legal representative or financial officer, they must log in through the natural person business portal to complete the opening confirmation [8][10]. - The system will automatically retrieve the legal representative's phone number, which cannot be modified [10]. - If the legal representative has not registered a natural person account, they must do so to receive the SMS verification code [11].

Core Viewpoint - The article addresses common misconceptions regarding VAT compliance for small-scale taxpayers, emphasizing the importance of accurate reporting and understanding tax obligations to avoid potential risks and penalties [3][4][5]. Group 1: Misconceptions about VAT Reporting - Misconception 1: Companies believe that if they do not issue invoices, they do not need to report VAT income. However, VAT obligations arise on the day of receiving payment or obtaining proof of sale, regardless of invoice issuance [3]. - Misconception 2: Companies think they can mix taxable and exempt sales without accurate differentiation. Incorrectly reporting exempt sales as taxable can lead to underpayment or overpayment of taxes, resulting in tax risks [4]. - Misconception 3: Small-scale taxpayers assume that if their total sales do not exceed 300,000 yuan in a quarter, they do not need to distinguish between VAT special invoices and other sales. However, if they issue VAT special invoices, they must report them regardless of total sales [4][5]. Group 2: Compliance Reminders - Compliance Reminder 1: Small-scale taxpayers must accurately fill out the VAT exemption sales section in their tax reports, especially if their quarterly sales are below 300,000 yuan and they have exempt sales [4]. - Compliance Reminder 2: If a company encounters a "mandatory submission comparison failure" after submitting their tax report, they must follow up on the issue, as it may affect invoice issuance and other tax matters [6][7]. - Compliance Reminder 3: Small-scale taxpayers must report their sales after deducting the applicable exemptions when filling out their tax forms [5][6].