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 ...

Core Viewpoint - Tax payment credit significantly benefits companies in various operational areas, including invoice issuance, export tax refunds, bidding, and financing loans, especially for those with high credit ratings like Class A taxpayers [4][5]. Group 1: Importance of Tax Payment Credit - Companies with a Class A tax rating enjoy government incentives across multiple sectors, enhancing their operational capabilities [4]. - The new tax credit management rules allow for a more flexible approach to tax payment, enabling companies to recover points based on the proportion and timing of tax payments rather than requiring full payment upfront [6]. Group 2: Consequences of Tax Arrears - Companies that fail to pay declared taxes on time may face significant point deductions, with a potential total deduction of 27 points for arrears exceeding 1 million yuan [6]. - The new rules specify that if a company pays 50% of its owed taxes in January and February, it can recover 18.9 points, maintaining its Class A status, whereas a lump-sum payment in February would only recover 16.2 points, resulting in a downgrade to Class B [6].

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].

Core Viewpoint - The article discusses the new regulations regarding tax payment and social insurance contributions, emphasizing the importance of compliance for both employers and employees, and outlines the consequences of non-compliance. Tax Payment Information Indicators - The article highlights the importance of timely tax payments, detailing indicators such as unpaid taxes that have been declared or approved for deferred payment, and taxes that have been withheld but not remitted as required [2]. Tax Credit Management Measures - Starting from July 1, 2025, the "Tax Payment Credit Management Measures" will be implemented, which will classify businesses into different credit levels based on their tax compliance behavior. Certain tax violations, such as tax evasion and fraudulent tax refunds, will lead to a direct classification as D-level [9][10]. Social Insurance Payment Regulations - Effective September 1, 2025, any agreements between employers and employees to waive social insurance contributions will be deemed invalid. Employers are required to fulfill their obligations to pay social insurance [12][13]. Employee Rights and Employer Responsibilities - Employees have the right to terminate their contracts and seek economic compensation if their employers fail to pay social insurance. Employers can reclaim any overpaid social insurance contributions after making the necessary payments [14][15]. Compliance Recommendations for Employers - Employers are advised to actively engage in signing contracts that include social insurance payment clauses, ensure timely and accurate payment of social insurance, and regularly verify employee data to avoid compliance issues [17][18]. Employee Actions - Employees are encouraged to check their social insurance payment status through available platforms to ensure their employers are making timely and full contributions [19].

Group 1 - The article discusses the implementation of the "Taxpayer Credit Management Measures" by the State Administration of Taxation to enhance taxpayer compliance and promote the social credit system [3] - It highlights specific scenarios that will lead to a direct classification as D-level in taxpayer credit management [3] - The article provides a visual representation to clarify the key points of the new tax credit management policy [6] Group 2 - The article outlines the scope of social insurance coverage for flexible employment, including individual businesses and part-time workers not covered by basic pension and medical insurance [10] - It mentions the announcement by the State Administration of Taxation regarding the optimization of corporate income tax prepayment declaration, effective from October 1, 2025 [12] - The article details the changes in the corporate income tax prepayment declaration form, including new reporting requirements for export enterprises and adjustments in tax calculation methods [20][22]

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].

Group 1 - The core viewpoint of the article is that fresh vegetables sold in the circulation link are exempt from value-added tax (VAT) according to the relevant regulations [2][3] - The exemption applies specifically to vegetables as defined in the regulations, which include various types of vegetables and fungi, but does not extend to fruits like peaches or processed vegetable products like canned cucumbers [2][3] - Sellers of vegetables who also sell other taxable goods must separately account for the sales of vegetables and other taxable goods to qualify for the exemption [3] Group 2 - If a seller engages in taxable sales and issues a special VAT invoice, they cannot enjoy the exemption policy for the sale of vegetables [3]

Core Viewpoint - The article provides a detailed guide on how to use the electronic tax bureau for businesses, focusing on invoice management and tax reporting processes. Group 1: Accessing the Electronic Tax Bureau - Businesses must log in to the electronic tax bureau using their corporate identity [1] - After logging in, navigate to "Tax Handling" and then to "Invoice Usage" to access the "Invoice Query Statistics" interface [2] Group 2: Invoice Query and Data Management - In the "Invoice Query Statistics" interface, users can click on "Summary Tax Branch Invoice Data Query" [6] - To enable the summary function for branch invoice data, users must confirm by clicking "Yes" [7] - Users can select the "Summary Invoice Data Period" to display the consolidated invoice data for all branches [8] Group 3: Tax Management Policies - The article references the implementation of the "Tax Payment Credit Management Measures" effective from July 1, 2025, which will impact tax credit evaluations based on compliance with tax reporting and payment deadlines [14] - Specific actions, such as failing to report taxes on time or providing false information, will result in point deductions affecting the tax credit score [15][18]

Core Viewpoint - The article discusses the tax exemption policies for agricultural products sold by farmers' cooperatives and the conditions under which these exemptions apply [5][6]. Group 1: Tax Exemption for Agricultural Products - Agricultural producers selling their own products are exempt from value-added tax (VAT) [5]. - Farmers' cooperatives selling products produced by their members are also considered as agricultural producers and are exempt from VAT [5]. - Companies using a "company + farmer" model for selling livestock are eligible for VAT exemption as they are deemed to be selling self-produced agricultural products [6]. Group 2: Processed Agricultural Products - Once agricultural products are processed (e.g., tea leaves into refined tea), they no longer qualify for VAT exemption and must be taxed at the applicable rate [6]. - Sales of externally purchased agricultural products do not qualify for VAT exemption [6].