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 ...

欢迎扫描下方二维码关注： 第802期 计算残疾人就业保障金时，哪些项目不计入在职职工人数和工资总额？ 答： 根据《残疾人就业保障金征收使用管理办法》（财税〔 2015〕72号）第八条，用人单位 在职职工 是指用人单位在编人员 依法与用人单位签订 1年以上（含1年）劳动合同（服务协议） 的人员，故 计算残疾人就业保障金 时，在职职工人数 不包括签订劳 合同 的人员。同理，在职职工工资总额 不包括 支付的 劳务报酬 。 解除劳动关系的补偿金不属于工资 ，也 不包括 在内。 推荐阅读 ✨ 财政部 国家税务总局 中国残疾人联合会关于印发《残疾人就业保障金征收使用管理办法》的通知（财税〔2015〕72号） 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 供稿：青岛税务 审核：青岛市税务局纳税服务和宣传中心 编发：青岛市税务局纳税服务和宣传中心 链接： 【小椰每日答】计算残疾人就业保障金时，哪些项目不计入在职职工人数和工资总额？ 来源海南税务，青岛税务 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 ...

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]

Group 1 - The article discusses the inclusion of social insurance fees and non-tax revenues in the evaluation criteria for tax compliance [2][3] - New social insurance fees included in the evaluation are: basic pension insurance, basic medical insurance (including maternity insurance), work injury insurance, and unemployment insurance [2] - Non-tax revenue items mentioned include various tax-related compliance failures, such as late tax declarations and failure to provide required tax documents [2][3] Group 2 - The article outlines conditions under which a business cannot be rated as an A-level taxpayer, including having a production period of less than three years or a previous year's rating of D [4] - It specifies that the actual production period starts from the first tax declaration made by the business [6] - The article also clarifies that normal reasons for having zero VAT payable for three consecutive months or six cumulative months will not affect the evaluation negatively [9] Group 3 - The article explains that if a business is rated D-level, the direct responsible personnel will also be rated D if they register or take charge after the D-level rating [10][13] - It defines "direct responsible personnel" as individuals such as legal representatives or those determined by court rulings [13] - The article states that previously registered individuals before the D-level rating will not be associated with the D-level rating [15] Group 4 - The article addresses tax obligations related to payments made to experts for academic exchanges, indicating that transportation subsidies are considered part of labor remuneration and are subject to personal income tax withholding [22] - It clarifies that while payments to students for part-time work under 800 yuan do not incur tax, the company must still file a zero tax return [24] - The article also discusses the tax implications of prizes won by employees in company activities, which must be included in their taxable income [26]

欢迎扫描下方二维码关注： 4 2024年1月1日之前成立的个体工商 户、事业单位参评后,回到"步骤2"， 评价年度选择【2024年】,点击【申请调 整】;点击【申请复评】,申请复评原因 为"对未予纳税缴费信用评价有疑问", 点击【提交】。 5 申请提交后,可在【我要查询】- 【涉税信息查询】-【涉税事项进度查 询】-【办税进度及结果信息查询】模块 查看审批进度。 @浙江税务 以纳税缴费信用"一小步"赋能个体工 商户、事业单位茁壮成长"一大步"。 政策依据 《国家税务总局关于发布<纳税缴费信用 供稿：省局纳 税 服 务 处 金华市局 金华经济技术开发区局 作者：张玉瑶 叶姿薇 曾芷璇 来源 浙江税务 欢迎扫描下方二维码关注： 自首次在税务机关 满12个月 办理税费事宜 VV V 向主管税务机关申请参与纳税缴费 信用评价。 新变化三:申请后自动纳入 个体工商户、事业单位等自愿申请参 |评后: 存续期内自动纳入纳税缴费信用 ● 管理，无需再次申请且不能中途退出。 ● 以前年度不再评价。 @浙江税务 案例 个体工商户A于2025年2月成立 ● 可于2026年2月(满12个月)起向主 管税务机关申请参与纳税缴费信用评价 ...

Group 1 - The new deadline for social insurance fee payment for employers in Guangxi is set to be the 25th of each month, starting from December 2023 [2] - Failure to declare and pay social insurance fees by the 25th will be considered as not complying with the tax declaration deadline [2] - Employers can apply for a review of their tax credit rating if they miss the payment deadline due to adding new employees after the 25th [2] Group 2 - Late declaration of social insurance fees results in a deduction of 5 points from the tax credit rating [2] - Late payment of declared or approved deferred tax fees also incurs a 5-point deduction [2] - If multiple types of taxes are overdue in a month, only one deduction of 5 points will be applied [2] Group 3 - There are specific criteria for restoring tax credit points after a deduction, including correcting within 3 days to regain 5 points [2] - For corrections made within 30 days involving tax amounts under 2000 yuan, 5 points can be restored; otherwise, 4 points are restored [2] - Corrections made after 90 days will restore fewer points, with a maximum of 2 points for late corrections [2] Group 4 - The article discusses tax incentives for agricultural enterprises, including exemptions from corporate income tax for various agricultural activities [10][16] - Specific activities such as the cultivation of vegetables, grains, and livestock breeding are eligible for tax exemptions [10][16] - Certain agricultural services, including irrigation and veterinary services, also qualify for corporate income tax exemptions [12][16] Group 5 - There are also provisions for reduced corporate income tax rates for specific agricultural projects, such as flower and tea cultivation [17][22] - The legal basis for these tax incentives includes the Corporate Income Tax Law and related announcements from the State Administration of Taxation [23]

Core Viewpoint - The article discusses the implementation of the "Tax Payment Credit Management Measures," which will take effect on July 1, 2025, focusing on the evaluation of tax payment credit for businesses based on various criteria and indicators [3]. Group 1: Tax Payment Credit Evaluation - The tax payment credit evaluation adopts an annual scoring system and direct grading method, with evaluation indicators including internal tax information and external evaluation information [2]. - The annual evaluation score starts from 100 points for businesses with complete information on regular and irregular indicators, while incomplete information leads to lower starting scores of 93 or 90 points [2]. - The evaluation cycle for tax payment credit is one calendar year, and businesses that have not been registered for a full evaluation year will not participate in the current evaluation [2]. Group 2: Credit Level Classification - The tax payment credit levels are classified into five categories: A, B, M, C, and D, with A being for scores above 90, B for scores between 70 and 90, M for newly established businesses or those with no income but scoring above 70, C for scores between 40 and 70, and D for scores below 40 or severe dishonesty [2]. Group 3: Direct Grading Criteria - Businesses that cannot be rated as A include those with less than three years of actual operation, previous D ratings, or failure to maintain proper accounting records [4]. - Certain businesses will be directly rated as D if they engage in tax evasion, fail to pay taxes, or have other serious tax violations [5]. Group 4: Exceptions to Credit Evaluation - Specific circumstances do not affect the tax payment credit evaluation, such as delays caused by tax authorities or force majeure events [7]. - Minor violations that are corrected promptly and do not result in harmful consequences will not impact the credit evaluation [8].

Core Viewpoint - The article emphasizes the importance of tax credit ratings and provides detailed instructions on how to check one's own and others' tax credit ratings, particularly focusing on the A-level rating for businesses in Shanghai [1][2][4]. Part 01: Querying Tax Credit Ratings - Businesses can check their own tax credit rating by logging into the electronic tax bureau and navigating to the tax credit management section [1]. - Detailed results and indicators can be accessed by selecting the relevant year after logging in [1]. Part 02: Checking A-Level Tax Credit Ratings - Method 1 involves accessing the "A-Level Taxpayer List" on the Shanghai Tax Bureau website, where users can input their taxpayer identification number or name to check if they are rated A-level [2]. - Method 2 allows for a one-stop query of taxpayer information by entering the taxpayer's name or identification number on the same website [2]. - Method 3 provides a mobile option through the Shanghai Tax WeChat account, enabling users to check their tax credit status easily [4]. Tax Credit Rating Classification Standards - The tax authority uses a scoring system based on tax payment information to determine credit ratings, with a starting score of 100 for complete information [9]. - Non-compliance or missing information results in lower starting scores, with specific deductions applied for various infractions [9]. Direct D-Level Rating Conditions - Businesses can be directly rated as D-level for serious tax violations, including tax evasion, fraudulent tax claims, and failure to pay taxes [11][12]. - Specific actions leading to a D-level rating include significant tax evasion amounts and non-compliance with tax authority rulings [12][14]. Measures for D-Level Rated Businesses - D-level rated businesses face strict measures, including limitations on invoice usage and increased monitoring by tax authorities [18][20]. - D-level ratings can persist for multiple years, affecting future evaluations and business operations [18][20]. Recent Tax Policy Changes - The tax authority has announced changes to the corporate income tax prepayment process, allowing businesses to choose tax credits for specific equipment during prepayment [21][22]. - New requirements for export businesses have been established to clarify tax reporting obligations, ensuring compliance and accurate reporting [23][24]. Implementation Timeline - The new tax reporting measures will take effect from October 1, 2025, with specific timelines for different types of businesses regarding the use of new forms [32].

Group 1 - The article discusses the conditions under which an employee's situation is considered equivalent to a work-related injury according to the Work Injury Insurance Regulations [1][2] - Employees who experience sudden illness leading to death during work hours or within 48 hours of an unsuccessful rescue are eligible for work injury insurance benefits [2] - Employees injured while participating in rescue and disaster relief activities are also entitled to work injury insurance benefits [2] - Veterans with old injuries that recur after joining a new employer are eligible for work injury insurance benefits, excluding one-time disability compensation [1][2] Group 2 - The article outlines situations that do not qualify as work-related injuries or equivalent injuries, including intentional criminal acts, intoxication, and self-harm or suicide [4]

Core Viewpoint - The article provides a detailed explanation of how individuals can check their tax payments and the calculation method for personal income tax based on cumulative withholding tax principles [3][4]. Group 1: Tax Payment Inquiry - Individuals can check their tax payment status by logging into the Personal Income Tax App, selecting the income tax details for the corresponding year, and reviewing the total income and tax amounts declared [3]. - The app allows users to view detailed information about their income, tax obligations, and deductions for each month [3]. Group 2: Tax Calculation Method - The cumulative withholding method is used to calculate the personal income tax, where the taxable income is determined by subtracting various deductions from the total income [4]. - The cumulative deductible amount includes a standard deduction of 5,000 yuan per month, along with other specific deductions [4]. - The tax calculation is based on the cumulative income up to the current month, taking into account all applicable deductions and exemptions [4]. Group 3: Policy References - The article references specific announcements from the State Administration of Taxation regarding the adjustment of personal income tax withholding methods [4]. - It highlights the importance of understanding the cumulative withholding method as a key aspect of personal income tax management [4].