欢迎扫描下方二维码关注： @浙江税务 (2) ុំ​ 根据具体情况,进行如下操作↓ 情形一 若个人所得税ＡＰＰ中出现的"被任职" 公司是曾经任职的单位。 申诉类型选择【曾 经在职】, 填写离职时 间等补充说明,并上传 证 明 材 料 。点 击【 提 交 】, 申 诉 状 态 变 为 已 受理。 情形二 若个人所得税ＡＰＰ中出现的"被任职" 公司是从未任职的单位。 申诉类型选择【从 未在职】,填写补充说 明 。点击 【 提 交 】 后 续 税务机关会对此展开调 查。 (3) 处理结果查询 后 续 处 理 结 果 会 通 过" 个 人 所 得 税 APP"的消息提醒反馈,也可以通过"个人所 得税ＡＰＰ"【办＆查】中的"异议申诉"模块 进行查看。 @浙江税务 扫码关注"浙江税务" 获取更多咨讯 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。 纳税人企业所得税清算报备信息有误需要变更 或者作废,如何操作呢 ...

Group 1 - The article provides a detailed guide on how individual businesses can apply for tax clearance certificates when they cease operations, emphasizing the importance of clearing any outstanding matters before proceeding with the cancellation process [2][16]. - The process begins with the taxpayer logging into the electronic tax bureau and selecting the appropriate options for tax clearance declaration [3][22]. - If there are any unreported tax matters, the taxpayer must address these issues before obtaining the tax clearance certificate [4][7]. Group 2 - The article outlines specific steps for reporting various taxes, including value-added tax and property tax, which must be completed before the cancellation of the business [5][6]. - After completing the necessary tax declarations, the taxpayer must also report personal income tax, following a structured process to ensure compliance [9][11]. - Once all steps are completed, the taxpayer can confirm the cancellation and download the tax clearance certificate from the system [15][28]. Group 3 - The article mentions that individual businesses applying for simplified cancellation do not need to submit a tax clearance certificate, as the registration authority will handle the process if no objections are raised within ten days [16]. - For taxpayers who have never registered for tax operations, a different procedure is outlined for obtaining a tax clearance certificate without needing to log in [22][25]. - The article also addresses potential issues that may arise during the application process, such as incorrect entries or the need for user registration, providing solutions for each scenario [26][27].

Core Viewpoint - The article provides a comprehensive guide on the process of deregistering individual businesses, including steps for handling unresolved matters and obtaining tax clearance certificates. Group 1: Deregistration Process - Individual businesses must promptly handle deregistration if they cease operations, addressing any unresolved matters beforehand [2] - The article outlines a step-by-step approach for businesses to follow when deregistering, ensuring all tax obligations are settled [4][35] Group 2: Tax Clearance Certificate - To obtain a tax clearance certificate, businesses need to log into the national electronic tax bureau and follow specific steps to submit their application [26][29] - The process includes entering the taxpayer's unified social credit code and confirming the details to generate the clearance certificate [29][31] Group 3: Handling Unresolved Matters - If there are unresolved issues during the deregistration process, businesses must address these before proceeding with the tax clearance and deregistration [36][38] - The system provides prompts for any outstanding matters, which must be resolved to confirm the deregistration [35][38]

Group 1 - The article discusses the process for companies to handle tax clearance and deregistration through the electronic tax bureau, emphasizing the need to complete corporate income tax clearance reporting before proceeding with deregistration [2][7][9] - Companies must log in to the electronic tax bureau and navigate to the relevant sections for tax reporting and clearance, specifically focusing on corporate income tax clearance [5][11][12] - After submitting the corporate income tax clearance report, companies will receive a confirmation that their status has changed to "clearing" and must proceed with annual tax declarations and financial report submissions [8][9][33] Group 2 - Companies are required to complete corporate income tax settlement within 60 days from the date of clearance reporting and submit the tax declaration form within 15 days after the clearance ends [7][31] - If there are any unresolved tax matters, companies must address these before finalizing the deregistration process, with the system providing prompts for any outstanding issues [18][19][29] - The article outlines the steps for modifying or canceling previously submitted corporate income tax clearance reports, including the necessary actions if the company has already completed tax declarations [31][36][37]

Group 1 - The article discusses two types of business deregistration: simplified deregistration and regular deregistration [2] - Simplified deregistration is applicable for taxpayers who have not engaged in tax matters, have not used invoices, and have no outstanding tax issues [3] - Regular deregistration is required for taxpayers who do not meet the criteria for simplified deregistration and must apply through the electronic tax bureau [4] Group 2 - The process for regular deregistration involves logging into the electronic tax bureau and selecting the appropriate deregistration reason [5][6] - Different deregistration reasons trigger different processes, such as immediate deregistration for certain conditions or the need for additional reports for mergers and splits [9][10] - The system provides prompts and guidance based on the selected deregistration reason, ensuring compliance with tax regulations [11][12] Group 3 - Immediate deregistration can occur if the taxpayer meets the qualifications and has no unresolved matters [12] - If there are unresolved matters, the system allows for either resolving those matters or signing a commitment to complete them later [14][16] - The completion of all necessary tax filings and clearances is essential before proceeding with the deregistration process [17][18] Group 4 - The article outlines the steps for handling unresolved matters during the deregistration process, including the need to refresh the application after addressing these issues [20][26] - The system will confirm eligibility for deregistration after all matters are resolved, allowing the taxpayer to proceed with the application [21][28] - Taxpayers can track the progress of their deregistration application through the electronic tax bureau [29][32]

Group 1 - The article discusses the process for taxpayers to confirm and submit tax declaration data, including the ability to modify tax source information and submit multiple tax sources at once [2][9][12] - Taxpayers can view all tax source declaration information and filter by the competent tax authority for easier submission [2][9] - The system provides prompts for existing prepayment declarations and allows for a preview of the declaration before submission [2][12] Group 2 - Instructions are provided for changing or voiding corporate income tax clearance reports, including the need to submit within specific timeframes [9][11] - The article outlines the steps for modifying clearance report information, such as clearance dates and reasons, and emphasizes the importance of timely submission to the tax authority [11][18] - If a taxpayer has already completed certain tax declarations, they must void those before they can void the clearance report [18][19]

Core Viewpoint - The "Tax and Fee Credit Management Measures" will be officially implemented on July 1, 2025, establishing a more scientific and efficient credit management system that links social security payment compliance directly to tax and fee credit ratings [2]. Group 1: Credit Repair Mechanism - Proactive correction can lead to credit repair, with earlier corrections yielding more credit points [4]. - The credit repair scoring system is detailed, with specific points assigned based on the timing of corrections for various infractions related to tax and fee declarations [5]. - The measures apply to enterprises that have completed tax information confirmation and identity reporting, with individual businesses able to voluntarily apply for management under these measures [6]. Group 2: Compliance and Reporting - Employers can check their social security payment status through the electronic tax bureau, ensuring timely declarations to avoid credit penalties [7][8]. - The process for verifying whether social security fees have been paid involves selecting the declaration date and checking the corresponding payment status [9][11]. - Late declarations not only affect tax and fee credit but also incur late fees [12].

Core Viewpoint - The article discusses the introduction and functionality of the Medical Insurance Wallet, which allows for the pooling of personal medical insurance accounts among close relatives, facilitating medical expense payments and insurance contributions across provinces in China [3][4][7]. Group 1: What is the Medical Insurance Wallet? - The Medical Insurance Wallet is a fund account opened by the medical insurance department for insured individuals, linked to their personal medical insurance electronic credentials, enabling fund sharing among close relatives for medical expenses [3]. - The primary goal of the Medical Insurance Wallet is to address the issue of cross-province fund sharing, particularly transferring funds from employee insurance accounts to residents' insurance participants [3]. Group 2: How to Use the Medical Insurance Wallet? - After opening the Medical Insurance Wallet, insured individuals can transfer funds from their personal medical accounts or the wallet to the wallets of close relatives [4]. - Funds in the Medical Insurance Wallet can be used to pay for medical expenses at designated medical institutions. Currently, over 170,000 designated medical institutions and over 100,000 retail pharmacies nationwide support the use of the Medical Insurance Wallet [5]. - Residents can also use the funds in the Medical Insurance Wallet for insurance contributions [6]. Group 3: Regions with Medical Insurance Wallet Availability - As of now, the Medical Insurance Wallet is available in 30 provinces (municipalities and autonomous regions) and the Xinjiang Production and Construction Corps, with Guangdong being the only province not yet online [7]. - Even in regions where the wallet is available, some cities may still be undergoing technical adjustments, so users should confirm local availability before use [7]. Group 4: User Statistics - Over 1.5 million insured individuals have opened and used the Medical Insurance Wallet, successfully transferring funds in 305,000 transactions, with the total amount exceeding 200 million yuan [8].

Core Points - The social security contribution base limits for 2025 have been announced, with the upper limit set at 37,302 yuan/month and the lower limit at 7,460 yuan/month, effective from July 1, 2025 [3] - The average wage for urban employees in 2024 is reported to be 12,434 yuan/month [3] - Employers must adjust and pay the difference in social security contributions by the end of October 2025, with no late fees applied during this period [3] Group 1: Contribution Adjustment Process - Employers can adjust their contribution base through the social security fee management client or the electronic tax bureau starting from October 2025 [3] - The steps for employers include logging into the system, selecting the relevant months (July and August 2025), and submitting the adjustment data [7][8] - After submission, the system will redirect to the payment interface to complete the payment [9] Group 2: Flexible Employment Contribution Process - Flexible employment individuals must also pay the difference in social security contributions due to the base adjustment [13] - The payment process for flexible employment individuals involves using the "Suishenban" app or other platforms to submit their information and select "special payment" for the adjustment [13][21] - Payment can be made through various methods, including bank cards, Alipay, or WeChat, and a payment proof can be obtained after three working days [21][22]

Group 1 - The article outlines the rules for issuing unified invoices for motor vehicle sales, emphasizing the principle of "one vehicle, one invoice," meaning each vehicle can only have one corresponding invoice with its unique vehicle identification number [2] - The seller must fill in the taxpayer identification number or social credit code based on the consumer's situation, especially if the consumer needs to deduct value-added tax [3] - In case of sales return or incorrect invoice issuance, the seller must issue a red invoice that corresponds to the original blue invoice, following specific procedures [4] Group 2 - If a consumer loses the unified invoice and cannot process vehicle purchase tax or vehicle registration, they should request a reissue from the seller, who must first issue a red invoice before reissuing a new unified invoice [5] - If the printed content of the unified invoice is misaligned but remains clear and complete, there is no need to reissue a new invoice [6] - The regulations for issuing motor vehicle invoices will be implemented starting from July 1, 2021, following a trial period beginning May 1, 2021 [7]