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印花税六项要点要留意!
蓝色柳林财税室· 2025-09-30 01:05
欢迎扫描下方二维码关注: 要点三: | 纳税地点 01 纳税人为单位的 应当向其机构所在地的主管税务机关申 报缴纳印花税。 02 | 纳税人为个人的 应当向应税凭证书立地或者纳税人居住 地的主管税务机关申报缴纳印花税。 03 | 不动产产权发生转移的 纳税人应当向不动产所在地的主管税务 机关申报缴纳印花税。 证券登记结算机构为证券交易 04 印花税的扣缴义务人 应当向其机构所在地的主管税务机关申 报解缴税款以及银行结算的利息。 要点三: | 纳税义务发生时间 印花税的纳税义务发生时间为 纳税人书立应税凭证或者完成证券交易 的当日。 证券交易印花税扣缴义务发生时间为 证券交易完成的当日。 要点四: ) 纳税期限 印花税按季、按年或者按次计征。 实行按季、按年计征的,纳税 按季、按年 人应当自季度、年度终了之日 起十五日内申报缴纳税款; 实行按次计征的,纳税人应当 自纳税义务发生之日起十五日 按次 内申报缴纳税款。 证券交易印花税按周解缴。证 券交易印花税扣缴义务人应当 按周 自每周终了之日起五日内申报 解缴税款以及银行结算的利 息。 来源:新疆税务 往期内容 来源 新疆税务 欢迎扫描下方二维码关注: 温馨提醒: ...
@纳税人:您想了解的“乐企自用”,一文全掌握!
蓝色柳林财税室· 2025-09-05 14:46
Core Viewpoint - The article discusses the implementation and benefits of the "Leqi Digital Open Platform" for taxpayers, highlighting the significant reduction in time for issuing electronic invoices and tax declaration processes, with over 100 million electronic invoices issued in August, accounting for over 85% of the total [3]. Group 1: Leqi Self-Use Overview - Leqi Self-Use refers to a model where enterprises connected to the Leqi platform provide electronic invoice usage and tax declaration services for themselves and their subordinate units [4]. - The service targets two types of entities: Directly Connected Units and Using Units, with specific definitions and roles outlined for each [6][7]. Group 2: Eligibility Criteria for Leqi Self-Use - Directly Connected Units must meet several criteria, including a combined annual revenue of over 50 million yuan, a minimum of 10,000 invoices issued or received in the past year, and a tax credit rating of A or B [8]. - Using Units must be subordinate to the Directly Connected Units and generally should have a tax credit rating of A, B, or M, with no significant tax violations in the past three years [8]. Group 3: Application Process for Leqi Platform - The application process for Directly Connected Units involves submitting paper materials for review, followed by an online application through the Leqi platform after approval [10]. - Using Units respond to invitations from Directly Connected Units, confirming their participation and providing necessary documentation [11].