欢迎扫描下方二维码关注： 1.进入新电子税务局，点击右上角【登录】； 2.进入登录页面后，通过【企业业务】方式登录，输入企业统一社会信用代码/纳税人识别号、居民身份证号码/手机号码/用户名、个 人用户密码，点击登录，即可进入新电子税务局； 3.进入新电子税务局后，点击【我要办税】； 7.进入【环境保护税税源明细表】页面，依次填写/勾选企业基本信息，点击【新增税源】进入税源采集； 8.进入【环境保护税税源信息】页面， 填写 /勾选【排污许可证】、【排放口信息】后，在【污染物信息】点击【新增】按钮， 增加 税源 ，先选择有效期（工程工期时间），后选择对应的征收子目 "建筑施工扬尘产生量系数"或"市政（拆迁）施工扬尘产生量系数"（其他 选项无需选择）， 计算方法为抽样测算，点击【保存】完成采集；系统跳转至环境保护税税源明细表，点击申报计算，进入【申报计算及 减免信息】页面。 4.在我要办税页面，点击【税费申报及缴纳】-【财产和行为税税源采集及合并申报】； 5.进入【财产和行为税税源采集及合并申报】页面，点击新增税种，选择【环境保护税】，点击确定； 6.选择税种后，点击【税源采集】，进入环保税税源采集页面； | 全国 ...

欢迎扫描下方二维码关注： 我单位部分厂房闲置，是否符合免征房产税政策？ 不符合。 答 根据《中华人民共和国房产税暂行条例》第五条规定，下列房产免纳房产税：一、国家机关、人民团体、军队自用的房产；二、由国家财政部 门拨付事业经费的单位自用的房产；三、宗教寺庙、公园、名胜古迹自用的房产；四、个人所有非营业用的房产；五、经财政部批准免税的其他房 产。 虽然厂房处于闲置状态，但不在免纳房产税范围内，不能免除纳税义务。 我单位原承租房产用于生产经营，又将该房产部分转租给其他单位，需要缴纳房产税吗？ 答 不需要。 根据《中华人民共和国房产税暂行条例》第二条规定，房产税由产权所有人缴纳。产权属于全民所有的，由经营管理的单位缴纳。产权出典 的，由承典人缴纳。产权所有人、承典人不在房产所在地的，或者产权未确定及租典纠纷未解决的，由房产代管人或者使用人缴纳。前款列举的产 权所有人、经营管理单位、承典人、房产代管人或者使用人，统称为纳税义务人。 房产税由产权所有人缴纳，单位承租后又部分转租，承租人不是房产所有者，无需缴纳房产税。 来源山东税务 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 ...

Core Viewpoint - The article discusses the treatment of expenses that have been paid but for which invoices are not received until the following year, specifically in the context of corporate income tax deductions. Group 1: Tax Deduction for Expenses - If an expense is paid in 2025 but the invoice is received in 2026, it can still be deducted in the quarterly prepayment of corporate income tax for 2026 based on the actual incurred amount without waiting for the invoice [2]. - If a company receives the invoice before the annual tax reconciliation period ends (by May 31 of the following year), it can directly use the invoice as a tax deduction without making tax adjustments [3]. Group 2: Handling Invoices Received After Tax Reconciliation - If a company receives the invoice after the annual tax reconciliation period and did not deduct the corresponding expense in the year it occurred, it can still claim the deduction in future years if it provides valid documentation to prove the expense's authenticity, with a maximum retroactive period of five years [4]. - If the tax authority notifies the company about missing invoices or non-compliant invoices after the reconciliation period, the company must obtain valid invoices within 60 days of notification [4]. Group 3: Special Cases for Invoice Recovery - If a company cannot obtain an invoice due to the counterparty being deregistered or classified as a non-compliant entity, it can still deduct the expense by providing specific documentation, including proof of the inability to obtain the invoice, contracts, payment vouchers, and internal accounting records [5].

Core Viewpoint - The article introduces the "Electric Tax Classroom" section on the "Shaanxi Taxation" WeChat public account, aimed at addressing taxpayers' common pain points and difficulties in tax filing, while promoting the latest features of the national electronic tax bureau to facilitate smoother tax operations and risk avoidance for businesses [1]. Summary by Sections Introduction - The new section focuses on simplifying tax filing processes for taxpayers and enhancing the efficiency of tax administration through digital means [1]. Process Overview - The tax filing process for "Consumption Tax and Additional Tax Fees" is designed to be completed instantly [4]. Functional Pathway - The pathway to access the tax filing function includes navigating through the electronic tax bureau's interface: "I want to file taxes" → "Tax declaration and payment" → "Consumption Tax and Additional Tax (Fees) Declaration" [4]. Operational Steps - After logging into the new electronic tax bureau, taxpayers can select the appropriate filing method based on their business type, either through a confirmation page or a form-filling page [4][5]. - In the confirmation mode, taxpayers confirm the system's calculated results and can modify any pre-filled data before submission [5]. - In the form-filling mode, taxpayers fill out the required forms, with the system dynamically displaying necessary forms based on taxpayer characteristics [5].

Core Viewpoint - The article discusses the implementation of electronic delivery of social insurance fee documents in Sichuan Province, effective from January 1, 2026, aimed at enhancing payment service convenience and protecting the rights of payers [2]. Group 1: Electronic Delivery Implementation - Starting January 1, 2026, Sichuan Province will implement electronic delivery of social insurance fee documents to improve service convenience [2]. - The announcement is made by the State Taxation Administration of Sichuan Province, indicating a shift towards digital processes in tax and social insurance management [2]. Group 2: Signing the Electronic Delivery Agreement - Users must log into the electronic tax bureau and navigate to the "Social Insurance Business" section to sign the "Social Insurance Fee Document Electronic Delivery Confirmation" [7]. - Upon entering the signing function, if the employer has not signed the agreement, a "Agree to Sign" button will be displayed, with a default option to agree to the terms [9]. - After successful signing, the system will confirm the signing and refresh the page to show the signed status [10]. Group 3: Accessing Electronic Documents - To view electronic social insurance fee documents, users must log into the electronic tax bureau and navigate to the "Social Insurance Business" section, selecting "Social Insurance Fee Document Delivery Query" [10]. - If the agreement is not signed, the system prompts the user to sign the agreement before proceeding [11]. - For those who have signed the agreement, the query function allows searching by document type, delivery date, and whether the document has been reviewed [12]. Group 4: Document Query and Management - The query results will display the document type, delivery date, and review status, with options to preview the document content online [13]. - Users can print and download the electronic versions of the social insurance fee documents, including "Order to Correct Within a Time Limit" and "Notice of Social Insurance Fee Payment Deadline" [14].

Group 1 - Employees with first to fourth degree disabilities due to work-related injuries can retain their employment relationship and enjoy various benefits, including a one-time disability compensation based on their disability level: 27 months of salary for first degree, 25 months for second degree, 23 months for third degree, and 21 months for fourth degree [3] - Monthly disability allowances are provided based on the employee's salary: 90% for first degree, 85% for second degree, 80% for third degree, and 75% for fourth degree. If the allowance is below the local minimum wage, the difference is covered by the work injury insurance fund [3] - Upon reaching retirement age, the disability allowance is stopped, and the employee will receive basic pension benefits, with any shortfall covered by the work injury insurance fund [3] Group 2 - Employees with fifth and sixth degree disabilities are entitled to a one-time disability compensation of 18 months of salary for fifth degree and 16 months for sixth degree [6] - They retain their employment relationship, and if suitable work cannot be arranged, the employer must pay a monthly disability allowance of 70% of salary for fifth degree and 60% for sixth degree, with any shortfall to meet the local minimum wage covered by the employer [6] Group 3 - Employees with seventh to tenth degree disabilities receive a one-time disability compensation of 13 months of salary for seventh degree, 11 months for eighth degree, 9 months for ninth degree, and 7 months for tenth degree [9] - If the employment contract ends or the employee voluntarily terminates it, they are entitled to a one-time work injury medical compensation from the work injury insurance fund and a one-time disability employment compensation from the employer, with specific standards set by local governments [9] Group 4 - During the leave period for work-related injuries, which generally does not exceed 12 months, employees maintain their original salary and benefits, paid monthly by the employer. After the disability assessment, original benefits are replaced by disability benefits [11] - If treatment is still needed after the leave period, employees can continue to receive work injury medical benefits [11]

Group 1 - The article discusses the circumstances under which resource tax is not applicable, as outlined by the Ministry of Finance and the State Taxation Administration [6][7] - It specifies that certain government agencies and organizations involved in public affairs are exempt from paying resource tax on confiscated taxable products [6] - Additionally, it mentions that mineral products like sand and clay, when extracted for direct use in construction projects, are also exempt from resource tax [7] Group 2 - The article outlines the process and timeline for the re-evaluation of tax credit ratings, as per the announcement by the State Taxation Administration [8] - It states that entities can apply for re-evaluation if they disagree with their tax credit rating, and the tax authority must complete the re-evaluation within 15 working days of receiving the application [8] - Furthermore, it indicates that entities that have not participated in the annual evaluation for less than a year can apply for re-evaluation after being in the tax credit management for 12 months [8]

欢迎扫描下方二维码关注： 向自然人支付"劳务报酬"的企业，经办人登录 自然人电子税务局网页端 ，发起劳务费发票代开申请，取得劳务报酬的自然人缴纳增值税等税费 后，系统自动代开劳务报酬的数电发票传送至企业 。 企业发起代开申请 第一步 、企业办税人员登录自然人电子税务局网页端，选择【单位办税】进入扣缴功能。 第二步 、 点击【扣缴申报】-【个人代开发票】-【发票代开发起（劳务报酬）】 进入功能页面。 第三步 、在"发票代开发起（劳务报酬）"页面，点击【发起申请】开始为代开申请人发起劳务报酬发票代开信息。 第四步 、发票信息包括"销售方信息"、"购买方信息"、"项目信息"、"应税行为信息"、"其他信息"。 温馨提示 ： 销售方仅支持选择任职受雇从业类型为 "其他"或"实习学生（全日制学历教育）" 的人员，您若未查询到请先前往"人员信息采集"进 行添加。 第五步 、完成以上信息录入后，点击【提交】进入确认信息页面，对信息确认无误后，点击【确定提交】，提交成功后， 代开申请人的个人所 得税APP同步收到相应的"劳务费发票代开申请"待办 。 销售方办理"劳务费发票代开申请" 温馨提醒：蓝色柳林财税室为非官方平台，是由编 ...

Group 1 - The article discusses the procedures for enterprises to handle expenses incurred in the current year for which valid invoices have not been obtained, allowing them to account for these expenses based on the amounts recorded in their books during quarterly income tax prepayments [10][11] - According to the announcement by the State Administration of Taxation, enterprises must obtain valid invoices or external vouchers for expenses that have actually occurred, and if not obtained, they should request the counterpart to issue or replace the invoices before the end of the annual tax settlement period [10][15] - If an enterprise is unable to obtain invoices due to special circumstances such as the counterpart's business license being revoked, they can provide alternative documentation to substantiate the authenticity of the expenses for tax deduction purposes [11][14] Group 2 - The article outlines that for fixed assets, if the full invoice has not been obtained due to outstanding payments, the enterprise can provisionally include the contractually agreed amount in the tax base for depreciation, with adjustments to be made within 12 months after the asset is put into use [11] - It is stated that expenses that were not deducted in the year they were incurred can be retroactively deducted in subsequent years if valid invoices or supporting documents are obtained, with a limitation of five years for such retroactive claims [15] - The article clarifies that wages and salaries that are accrued and actually paid to employees before the end of the annual tax settlement are eligible for tax deductions in the year they are accrued [18]

Group 1 - The article discusses the regulations regarding the deductibility of reasonable salary and wage expenses for enterprises as per the Corporate Income Tax Law of the People's Republic of China [2] - It defines "reasonable salary and wages" as all forms of labor compensation paid to employees, including basic salary, bonuses, allowances, subsidies, year-end raises, and overtime pay, but excludes employee welfare expenses and various social insurance contributions [2] - The article references a notification from the State Administration of Taxation that further clarifies the definition of reasonable salary and wage expenses [2]