Group 1 - The article discusses the optimization and upgrade of the online tax payment experience in Liaoning Province, aligning with the latest requirements from the State Administration of Taxation [2] - A key change in the vehicle purchase tax declaration function is that from January 1, 2026, only vehicles included in the new 05 type model catalog will be eligible for tax exemptions [2] - Taxpayers are advised to confirm whether their purchased electric vehicles are listed in the 05 type model catalog before making a purchase to avoid issues with tax exemptions [3] Group 2 - The optimization of value-added tax and additional tax declaration for general taxpayers includes adjustments to the correction declaration query rules, making tax reporting more precise [4] - The editability of specific sections in the supplementary table has been improved to better reflect actual business operations [5] Group 3 - For resident enterprises under account auditing, a new data prompt has been added to assist platform enterprises in accurately filling out their income tax declarations [6] - The system has optimized the comparison rules for employee compensation data to reduce unnecessary verification interference while ensuring data accuracy [7] - The issue of a one-cent discrepancy in the main declaration form has been resolved through updated calculation rules [8] Group 4 - The optimization of withholding corporate income tax reporting and self-declaration for non-resident enterprises has enhanced the comprehensiveness of national taxpayer information display [9] Group 5 - The annual declaration function for resident enterprises has introduced two new data comparison rules to facilitate accurate annual reporting [11] - The optimization of non-tax income general declaration ensures that the payment deadline is locked and cannot be modified, maintaining consistency with fee source information [13] Group 6 - The one-stop tax refund function has been optimized for efficiency and transparency, including intelligent sampling for tax refund applications [17] - The optimization of the property and behavior tax source collection and combined declaration function focuses on improving the accuracy of environmental protection tax reporting [19] Group 7 - The optimization of the land value-added tax final declaration function has improved the accuracy of data collection for final payments [21] - The tax reduction report function has adjusted the rules for the "retirement date" field to ensure standardized data transmission [23] Group 8 - The intelligent declaration self-inspection service has updated the comparison rules for value-added tax and cultural construction fees, enhancing the accuracy of self-inspections [25] - The collection of supplementary information on key tax sources has been optimized to ensure consistency between collected data and reported data [26]

欢迎扫描下方二维码关注： 二、操作步骤 1.登录电子税务局App后，点击【办&查】 -【申报缴纳】- 【居民企业（查账征收）企业所得税月（季）度申报】功能菜 2.系统对登录账号进行申报前置校验，如下图： 图片 二级分支机构 ，是指汇总纳税企业依法设立并领取非法人营业执照(登记证书)，且总机构对其财务、业务、人 员等直接进行统一核算和管理的分支机构。具有主体生产经营职能的二级分支机构，需就地分摊缴纳企业所得税。 接下来，申税小微就带大家学习一下分摊企业所得税款的计算方法以及该如何申报吧。 一、跨地区经营汇总纳税企业分支机构分摊企业所得税款的分摊比例如何计算？ 根据《国家税务总局关于印发<跨地区经营汇总纳税企业所得税征收管理办法>的公告》(国家税务总局公告2012年第57号) 规定："第十五条 总机构应按照上年度分支机构的营业收入、职工薪酬和资产总额三个因素计算各分支机构分摊所得税款的比 例;三级及以下分支机构，其营业收入、职工薪酬和资产总额统一计入二级分支机构;三因素的权重依次为0.35、0.35、0.30。计 算公式如下： 某分支机构分摊比例=(该分支机构营业收入/各分支机构营业收入之和)×0.35+(该分支 ...

欢迎扫描下方二维码关注： 等于不用申报,个体工商户应 当按照规定的期限办理纳税申 报和报送纳税资料。 0 销售收入 = 用意收入 ? 对增值税小规模纳税人而言,开票收入和 未开票收入都算作销售收入。即使未开具发票, 只要发生应税收入，仍需在纳税申报时如实申 报未开票收入。 进行纳税申报时,需要根据季度销售额的 情况分别处理。 若季度合计销售额未超过30万元 季度合计销售额 30万元 在办理增值税纳税申报时，应将免税销 售额填写在《增值税纳税申报表（小规模纳 税人适用)》第11行"未达起征点销售额"栏 次。 若季度合计销售额超过30万元 季度合计销售额 30万元 需要将不含税销售额填写在《增值税纳 税申报表(小规模纳税人适用) 》第1行"应 征增值税不含税销售额（3%征收率）"或第4 行"应征增值税不含税销售额（5%征收率） 栏次。 存在其他免税收入的填写 第12行"其他免税销售额"栏次 以及《增值税减免税申报明细 表》对应栏次。 增值税纳税申报表 (小提橡纳税人活用) 税人识别号(统一社会信用代码) 金额单位:元(列至角; 年 01月 01 日至 2005年 03月31日 植丰日期。 直科发聚不含? 其中:其 ...

Group 1 - The article discusses tax exemptions for individuals transferring their self-used housing for over five years, specifically for the family's only home [3] - For individuals purchasing their first home, a reduced deed tax rate of 1% applies for properties under 140 square meters, while a rate of 1.5% applies for properties above that size [3] - For the second home, the tax rate is reduced to 1% for properties under 140 square meters and 2% for those above [3] - The tax rate for the third home and beyond is set at 3% [3] Group 2 - Taxpayers must submit proof of family member information and a written inquiry result regarding their housing situation from the local real estate management department to enjoy tax benefits [3] - If information sharing conditions are met, taxpayers can authorize the tax authority to obtain relevant information through shared channels [3] - In cases where information sharing is not possible, taxpayers must submit a "Tax Proof Commitment" and bear legal responsibility for the truthfulness of their commitments [3] Group 3 - The article warns about the risks associated with developers and intermediaries collecting and handling deed taxes, including financial, legal, information, and rights risks [3] - Specific risks include the potential misappropriation of tax payments, legal liabilities for tax evasion, information leaks, and missing out on tax benefits [3] - It emphasizes that self-reporting of deed tax is the safest approach [3]

Core Viewpoint - The article discusses the implementation of electronic invoices (railway electronic tickets) for passenger transportation in China starting from October 1, detailing the process for general taxpayers to claim deductions [3][12]. Group 1: Deduction Process - Step 1: Log into the new electronic tax bureau and navigate to "Hot Services" then "Invoice Business" [3]. - Step 2: Click on "Invoice Selection Confirmation" followed by "Deduction Selection" [4]. - Step 3: Select the status "Not Selected," input relevant query conditions, and click "Query" to display eligible invoices [6]. - Step 4: Choose the qualifying electronic invoices and click "Submit Selection," confirming the operation upon success [7]. Group 2: Statistical Confirmation - Step 1: After all invoices for the current period are selected for deduction, access the statistical confirmation interface through "Hot Services" and "Invoice Business" [9]. - Step 2: Verify the statistical data, confirm the statistical table, and click "Apply Statistics" to finalize the electronic invoice deduction confirmation [10]. Group 3: VAT Declaration - General taxpayers should report the input tax amount from electronic invoices (railway electronic tickets) in the "Detailed Information of Input Tax Amount" section of the VAT and Additional Tax Declaration Form [11].

Core Viewpoint - The article discusses the process of changing the financial responsible person in a company through the national unified electronic tax bureau without needing prior approval from market regulatory authorities [1]. Group 1: Changing Financial Responsible Person - Step 1: Log into the national unified electronic tax bureau, navigate to "Enterprise Business," and select "Tax Handling" → "Comprehensive Information Report" → "Identity Information Report" → "Tax-related Market Entity Identity Information Change" [2]. - Step 2: In the identity information change section, click "Add," select the change item as "Financial Responsible Person Name," and the system will prompt for additional information such as ID type, ID number, fixed phone, mobile phone, and email [2]. - Step 3: Enter the new information, confirm accuracy, check the change items, and click "Confirm" to complete the process [3]. Group 2: Additional Tax Reporting Information - The article mentions the addition of "Employee Compensation" and "Export Method" in the "Information on Preferential and Additional Reporting Matters" section, which taxpayers must accurately report [9]. - Taxpayers are required to supplement their reports based on the "Enterprise Income Tax Reporting Item Directory," which is published separately on the State Taxation Administration's website and updated according to policy changes [10]. Group 3: Adjustments in Tax Reporting - The article outlines adjustments in the prepayment tax calculation section, including the addition of items such as "Sales Expenses" and "Other Income" in the annual tax reporting form [13]. - It specifies that enterprises must report their pre-sale income from unfinished development products clearly, particularly for real estate development companies [15].

Core Viewpoint - The article discusses recent changes in tax regulations affecting enterprises, particularly focusing on tax credit applications and reporting requirements for export businesses [9][13][18]. Group 1: Tax Credit Changes - Enterprises purchasing energy-saving, water-saving, and environmental protection equipment can now choose to apply for tax credits during monthly or quarterly prepayments, enhancing cash flow flexibility [9]. - The new regulations allow for a more streamlined process in claiming tax credits, which was previously only available during annual tax settlements [9]. Group 2: Reporting Requirements for Export Businesses - Export businesses must now include income from exported goods in their operating income declarations, regardless of whether the export is done directly or through an agent [13]. - Companies engaged in agency export activities must report their agency fees as part of their operating income and provide detailed information about the actual exporting party and export amounts during prepayment declarations [13]. Group 3: Adjustments in Tax Reporting Forms - New adjustments in tax reporting forms include the addition of employee compensation and export method details in the income section for relevant enterprises [14]. - The updated forms will also require detailed reporting on tax credits for specialized equipment and income from unfinished products for real estate developers [14]. - The changes in tax distribution calculations will extend to prepayment stages for consolidated tax reporting enterprises [14]. Group 4: Compliance and Implementation Timeline - Enterprises must accurately fill out the names of tax incentive items based on the latest directory published by the State Taxation Administration [16]. - The new regulations will take effect on October 1, 2025, with specific timelines for different types of enterprises regarding the use of new reporting forms [18].

Core Points - The article provides a detailed guide on how individual business owners can maintain personal information when declaring personal income tax through the Natural Person Electronic Tax Bureau (withholding end) [2][3][4]. Group 1: Operational Steps - Users must log into the Natural Person Electronic Tax Bureau and navigate to the "Withholding and Payment" section, then select "Personnel Information Collection" [3]. - In the "Personnel Information Collection" page, users should click "Add" to input taxpayer's identity information and other basic data accurately to avoid issues with subsequent operations [5][9]. - After entering the necessary information, users must ensure that the submission status is "Submission Successful" and the identity verification status is "Verification Passed" to proceed with withholding declaration operations [9]. Group 2: Information Requirements - Taxpayer's basic information must include name, nationality, gender, education level, and date of birth, among other details [6][7]. - If the taxpayer's name contains rare characters, users are advised to install a special character patch to support the input and display of such characters [6]. - The system requires that only taxpayers with a "Submission Successful" status can perform withholding declaration operations, emphasizing the importance of timely submission [5][9]. Group 3: Future Changes - Starting from October 1, 2025, internet platform enterprises will be required to report the identity and income information of operators and employees within the platform [17][18]. - The article mentions that internet platform enterprises will handle withholding declarations and agency declarations for their employees according to the new regulations effective from October 1, 2025 [18].

Group 1 - The article discusses the implementation of new tax reporting requirements for enterprises in Shanxi Province, effective from October 1, 2025, including changes to the corporate income tax prepayment declaration forms [8][11]. - Internet platform enterprises are required to report the identity and income information of operators and employees within their platforms between October 1 and October 31, 2025 [9][10]. - The corporate income tax prepayment declaration form will include new items such as "tax credit amount" and "income from sales of unfinished products," reflecting adjustments in tax calculation methods [8][11]. Group 2 - The article emphasizes the importance of electronic tax services, encouraging taxpayers to utilize the electronic tax bureau or app for tax payments and inquiries, with remote assistance available if needed [12][14]. - Taxpayers are reminded of various tax payment deadlines, including value-added tax, consumption tax, and individual income tax, with specific dates outlined for different types of taxes [7].

Group 1 - The article discusses the addition of new reporting items related to employee compensation and export methods in tax declarations, requiring taxpayers to accurately report relevant information [8][9] - Adjustments to the prepayment tax calculation section include the addition of sales expenses and other income, as well as detailed reporting of export income types [9][10] - A new project for "tax credit" is introduced for enterprises eligible for special equipment tax credit policies, allowing them to report during prepayment declarations [12][13] Group 2 - The article outlines the adjustment of the tax allocation calculation method for total and branch institutions, promoting the method from the settlement phase to the prepayment phase [15][16] - Modifications to the form name and data items are specified, including the addition of actual tax allocation amounts and cumulative amounts for better clarity in tax reporting [16][17]