0 商家以各种借口不开 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、提供服务以及从事其 他经营活动的单位和个人，对外发生 经营业务收取款项，收款方应当向付 款方开具发票; 特殊情况下，由付款方向收款方开 具发票。（这里的特殊情况指农产品收 购等情形) 因此，开具发票是商家的义务，商家 不得以任何理由拒开发票，拒开发票的行 为属于违法行为。 商家如何按规定 用具发票? 根据《中华人民共和国发票管 理办法》第二十一条规定： 开具发票应当按照规定的时限、顺 序、栏目，全部联次一次性如实开具，开 具纸质发票应当加盖发票专用章。 任何单位和个人不得有下列虚开发票行为: | 为他人、为自己开具与实际经营业务 1. 情况不符的发票; 2. | 让他人为自己开具与实际经营业务情 况不符的发票; 3. 介绍他人开具与实际经营业务情况不 符的发票。 因此，商家应按实际业务情况如实、 规范开具发票。 欢迎扫描下方二维码关注： | | 下 三十三十四 1 购买方为企业的,索取增值税普通发 票时，应向销售方提供纳税人识别号或统 一社会信用代码；销售方为其开具增值税 普通发票时，应在"购买方纳税人识别 号"栏填写购买方 ...

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： ↑ 点击上方 " 蓝色柳林财税室 " 关注我们 | 扣缴环节税款计算方法 劳务报酬所得、稿酬所得、特许权使用费 所得以收入减除费用后的余额为收入额;其 中,稿酬所得的收入额减按百分之七十计算。 减除费用 自然人为企业提供劳务,企业收到自然 人代开的劳务费发票后,在自然人电子税务 局(扣缴端)会收到"自然人代开发票提醒"。 操作步骤如下 : 预扣预缴税款时,劳务报酬所得、稿酬所 得、特许权使用费所得每次收入不超过四千 元的,减除费用按八百元计算;每次收入四 千元以上的,减除费用按收入的百分之二十 计算。 应纳税所得额 劳务报酬所得、稿酬所得、特许权使用费 所得,以每次收入额为预扣预缴应纳税所得 额,计算应预扣预缴税额。劳务报酬所得适用 个人所得税预扣率表二(见下表),稿酬所得、 特许权使用费所得适用百分之二十的比例预 扣率。 个人所得税预扣率表二 | | (居民个人劳务报酬所得预扣预缴适用) | | | | --- | --- | --- | --- | | 级数 | 预扣预缴应纳税所得额 | | 预扣率(%) 速算扣除数 | | | 不超过 20000 元的 | 20 | 0 | | ...

国家税务总局7月31日发布消息，今年上半年，发生涉税业务的3500余家证券机构累计代扣代缴申报个 人所得税超百亿元，税款均已入库至上市公司所在地，有效防止税源的不合理跨区域转移。 【纠错】 【责任编辑:赵阳】 ...

国家税务总局7月31日发布消息，今年上半年，发生涉税业务的3500余家证券机构累计代扣代缴申报个 人所得税超百亿元，税款均已入库至上市公司所在地，有效防止税源的不合理跨区域转移。 ...