欢迎扫描下方二维码关注： 容。根据《中华人民共和国增值税法实施 (中华人民共和国国务院令第826号) 条例》 规定: 来源：内蒙古税务 供稿：乌兰察布税务 编发：纳税服务和宣传中心 责编：晨阳 编审：塔娜 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。 来源内蒙古税务 欢迎扫描下方二维码关注： 应在不动产所在地税务局代开。自然人 提供不动产经营租赁服务,以收到款项 的收款时间,为纳税义务时间。注意, 代开增值税发票的备注栏应注明不动产 的详细地址。 增值税扣税凭证包括哪些? 扫码查闻相关政策 天津税务微信公众号 天津税务抖音号 新闻 / 政策 / 办 税 / 问 答 津税书签 第十一条 增值税法第十六条所称增值 税扣税凭证,应当符合国务院税务主管部门 的有关规定,具体包括增值税专用发票、海 关进口增值税专用缴款书、完税凭证、农产 品收购发票、农产品销售发票以及其他具有 进项税额抵扣功能的扣税凭证。 √ 增值税专用发票 √ ...

欢迎扫描下方二维码关注： 十三 登录自然人电子税务局网页端,点击【我要办 税】-【经营所得 (B 表)】进入功能菜单。 | 自然人电子税务局 | | g | 待办 手机APP 帮助中心 下载服务 电子税务局 | | C | | --- | --- | --- | --- | --- | --- | | 首页 我要办税 我要查询 | 公众服务 特色应用 | 单位办税 | | | | | 扣除填报 | 税费申报 | | 我的壹托 | 其他 | | | 专项附加扣除填报 | 综合所得申报 | | 壁机对米图关系统 | 班母深出窗帘 | | | 子女教育 | 年度汇算(仅取得境内综合所得逐 用) | | 涉税服务人员基本信息填报 NEW | 中国税收居民身份证明开具 | | | 细分析教育 | | | | 纳税记录开具 | | | 大病医疗 | 年度汇算(取得境外所得适用) | | 涉税服务人员信用码审领 NEW | | | | 住房貸款利息 | 多次股权激励合并用报 | | | | | | 深 住房租金 | 经营所得申报 | | | | | | 赔弃老人 | 经营所得(A表) | | | | | | 3岁以下婴幼儿 ...

Group 1 - The article provides a step-by-step guide for individuals to register as new taxpayers through the electronic tax bureau, emphasizing the importance of verifying and updating personal information such as business type and contact details [2][4][5] - It highlights the automatic selection of certain options like fixed quota assessment and electronic delivery of tax documents, which can be adjusted based on individual business needs [7][9] - The process includes a section for applying for invoice needs, which is crucial for new taxpayers to manage their tax obligations effectively [9][10] Group 2 - The article outlines the timeline for various tax declarations and payments, including value-added tax, personal income tax, and corporate income tax, indicating specific deadlines for compliance [16][21] - It mentions the requirement for individual business owners to file annual income tax returns by March 31 of the following year, detailing the necessary forms and submission processes [19][20] - The article encourages the use of online services for tax inquiries and submissions, promoting the convenience of digital platforms for tax management [22][24]

欢迎扫描下方二维码关注： 根据《国家税务总局山西省税务局关于个人 通讯补贴收入征收个人所得税问题的公告》(国家 税务总局山西省税务局公告2020年第10号) 规定: 个人因通讯制度改革而取得的通讯补贴收入,每月 不超过500元的部分, 可以作为公务费用扣除; 超 过部分并入当月工资,按照"工资、薪金" 所得项目 计征个人所得税。 自然人电子税务局 (扣缴端) 升级前, 扣缴义 务人在预扣预缴 "工资、薪金" 所得个人所得税时, 公务费用以纳税人当年截至本月的累计金额计算 扣除。自然人电子税务局 (扣缴端) 通讯补贴的扣 除, 在工资薪金所得新增界面"本期其他扣除" 栏 中的"其他" 项填写。 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。 办税日历 五 六 ■ n 1 5 2 3 4 6 7 8 | 9 10 11 12 13 14 15 | | --- | | 16 17 ...

Group 1 - The article provides a step-by-step guide on how to modify housing loan interest deduction information through the Personal Income Tax APP after early repayment of a housing loan [6][10][11] - Users are instructed to log into the Personal Income Tax APP, navigate to the "Special Additional Deductions" section, and select "Housing Loan Interest" to confirm the deduction year [6][8] - The process includes modifying loan information, confirming details, and uploading necessary documentation to ensure accurate tax deductions [10][11][12] Group 2 - The article emphasizes the importance of updating the loan term in the system to reflect the actual repayment date if the loan is paid off early [10][11] - It outlines the need for users to provide proof of loan repayment and other relevant information to complete the modification process [10][11] - The article also mentions the availability of online assistance through the electronic tax bureau for users who may need help with the process [30][31][32]

Group 1 - The article discusses the eligibility of collaborative R&D expenses for tax deductions, stating that companies can enjoy additional deductions based on their actual R&D costs incurred in joint projects [3][4]. - It clarifies that rental expenses can be deducted in the current tax year even if not paid, as long as they are recognized as expenses for that year, with specific conditions for documentation [3][4]. - The article emphasizes that cash allowances, such as transportation subsidies, must be included in the taxable income of employees and are subject to personal income tax withholding by the employer [10]. Group 2 - It outlines the responsibilities of employers regarding the accuracy and completeness of reported wage data for social insurance contributions, highlighting potential penalties for late or incorrect submissions [24]. - The article specifies that the wage base for social insurance contributions remains unchanged for the 2026 fiscal year unless there are special circumstances affecting average wage calculations [24]. - It provides guidance for employers on how to handle difficulties in online reporting, including the need for signed confirmation documents to be submitted through designated channels [21][24].

Core Viewpoint - The article discusses the complexities of handling cross-year cost expenses during the corporate income tax settlement for 2025, providing guidance on tax deductions for various scenarios related to expense recognition and documentation requirements. Group 1: Tax Deduction for Expenses - Companies can deduct expenses incurred in 2025 if the payment has been made, but the invoice is obtained in the following year, provided they request the issuance of proper tax deduction certificates before the tax settlement period ends [2]. - If a company cannot obtain invoices due to reasons such as the counterparty's business license being revoked, they can still deduct expenses by providing alternative documentation to prove the authenticity of the expenses [3]. Group 2: Salary and Bonus Deductions - Companies that accrue salaries and bonuses at the end of 2025 and pay them in early 2026 can deduct these amounts during the 2025 tax settlement, as long as the payments are made before the settlement period ends [4]. Group 3: Rental Expense Deductions - For companies that pay three years' rent upfront for a warehouse and receive a single invoice, the rental expense should be deducted evenly over the lease term if it is an operating lease [6].

Group 1 - The article provides a detailed guide on how taxpayers can query newly generated tax declaration forms after corrections through the electronic tax bureau [2][3][5] - Taxpayers are instructed to log in to the electronic tax bureau, select the "query" option, and choose "newly generated declaration forms (full mode)" under the correction type [3][5] - The system allows users to filter results based on tax period and declaration date, ensuring a comprehensive search for relevant tax information [3][5] Group 2 - After setting the query conditions, users can click "query" to display a list of corrected declaration forms [3][5] - The article outlines the steps for exporting the queried declaration forms, enabling users to download them in bulk [5] - It emphasizes the importance of using the electronic tax bureau for efficient tax management and record-keeping [20][22]

Core Viewpoint - The article provides a detailed guide on how taxpayers can revoke previously confirmed invoice data through the electronic tax bureau, ensuring compliance and accuracy in VAT declarations [3]. Group 1: Steps for Revoking Invoice Confirmation - Taxpayers must log into the electronic tax bureau and navigate to "Tax Handling" > "Invoice Usage" > "Invoice Purpose Confirmation" [5]. - On the "Invoice Confirmation" page, users should click on "Deduction Class Confirmation" to access the relevant options [7]. - In the "Statistical Confirmation" interface, users can click the "Revoke Confirmation" button, and upon confirmation, the previously confirmed invoice data will be revoked [8]. Group 2: Querying Invoices for Revocation - Users can select "Checked" in the "Check Status" column and specify the invoice date range to query the relevant invoices that need revocation [10].

Core Viewpoint - The article provides a detailed guide for employers in Shanxi Province on how to declare the annual social insurance payment wages for various insurance types, including basic pension insurance, work injury insurance, unemployment insurance, and basic medical insurance for employees, for the year 2026 [1]. Group 1: Declaration Process - Employers must declare the 2026 annual social insurance payment wages from January 1, 2026, to May 31, 2026, through the electronic tax bureau or the social insurance fee management client [1]. - The first step involves logging into the electronic tax bureau and clicking on the "Local Features" section [2]. - The second step requires entering the "Local Features" page and selecting "Social Insurance Business" followed by "Annual Payment Wage Declaration" [3]. Group 2: Data Entry - The third step allows employers to click "Add" and choose from options such as "Single Entry," "Add All Normal Paying Employees," or "Excel Template Import" to input employee information and new payment wages, followed by clicking "Save" [4]. - After successfully adding the data, employers must check the annual payment wage details of employees, click the "Save" button, and complete the declaration information before submitting [5][10]. Group 3: Alternative Submission Method - Employers can also log into the social insurance fee management client, click on "Payment Wage Declaration," and access the "Annual Payment Wage Declaration" module [7]. - Similar to the electronic tax bureau, the client allows for "Single Entry," "External File Import," or "Batch Add Employees" for entering employee information and new payment wages [8][9].