Advertising Services - The article discusses the business activities related to advertising, which include the promotion of clients' products, services, cultural programs, or announcements through various media such as books, newspapers, magazines, television, and the internet [3]. Entertainment Services - It outlines the provision of venues and services for entertainment activities, including nightclubs, bars, and various recreational activities like bowling and golf [4]. Cultural Construction Fee - The article addresses the calculation basis and methods for the cultural construction fee, which is relevant for businesses involved in cultural activities [5]. Tax Filing and Payment - It explains that the deadline for filing and paying the cultural construction fee aligns with the VAT filing deadline, and payments can be made through electronic tax services or at tax offices [8]. Exemptions and Reductions - The article mentions that since May 1, 2016, small-scale VAT taxpayers with monthly sales not exceeding 20,000 yuan (60,000 yuan quarterly) may be exempt from or have reduced cultural construction fees [9]. Taxpayer Evaluation - It details the criteria for businesses to be rated as A-level taxpayers, which includes maintaining proper accounting records and timely tax payments. Certain conditions can disqualify a business from receiving this rating [18][19]. Second-hand Car Tax Policy - The article highlights a tax incentive for second-hand car dealers, allowing them to pay VAT at a reduced rate of 0.5% instead of the standard 3% until December 31, 2027 [21].

欢迎扫描下方二维码关注： 系打印工月以纳优创为UDI, ▶ 不能按照国家统一的会计制度规定设置账簿, 并根据合法、有效凭证核算,向税务机关提 供准确税务资料的。 国 这13种情形直接判为D级 1 存在逃避追缴欠税、骗取出口退税、虚开增值 税专用发票、骗取留抵退税等税收违法行为的; (2)存在逃避缴纳税款、虚开增值税专用发票以外 的其他发票等违法行为被移送公安机关或者被 公安机关直接立案查处的; -- 3 偷税 (逃避缴纳税款) 金额10万元以上且占各 税种应纳税总额10%以上的; --- (② 在规定期限内未按税务机关处理结论足额缴纳 税款、利息、滞纳金和罚款的; the state of the suppo (5)以暴力、威胁方法拒不缴纳税款或者拒绝、阻 挠税务机关依法实施税务稽查执法行为的; -- 6 违反发票管理法规，导致其他单位或者个人未 缴、少缴或者骗取税款的; -- ------- 7 提供虚假材料,骗取税收优惠的; 8 骗取国家出口退税款,被停止出口退(免)税 资格未到期的; a to the first and the state of the states of the states of ...

欢迎扫描下方二维码关注： 中国 12-2 根据《国家税务总局关于进一步实施小微 企业 "六税两费" 减免政策有关征管问题的公 告》(国家税务总局公告2022年第3号) 规定: 一、关于小型微利企业"六税两费" 减免政 策的适用 ...... (二) 登记为增值税一般纳税人的新设 立企业,从事国家非限制和禁止行业,目同时 符合申报期上月末从业人数不超过300人、资 产总额不超过5000万元两项条件的, 按规定办 理首次汇算清缴申报前, 可按照小型微利企业 申报享受 "六税两费" 减免优惠。 登记为增值税一般纳税人的新设立企业， 从事国家非限制和禁止行业, 目同时符合设立 来源 山西税务税宣速递 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。 山西新电子税局 业务办理指南 级 如您在业务办理中遇到难题 直 请登录新电子税局-点击"悦悦"在线问办 TI 我公司为增值税一般纳税人 的新设立企业,当月购买房 ...