欢迎扫描下方二维码关注： 对于已经缴纳车 船税的车船,因质量 原因被退回生产企业 或者经销商的; 在一个纳税年度 内,已完税的车船被 盗抢、报废、灭失的。 可以向纳税所在地的主管税务机关申请退 还自退货、被盗抢、报废、灭失月份起至该纳 税年度终了期间的税款。 备注 1 退货月份以退货发票所载日期的当月为准。 2 已办理退税的被盗抢车船失而复得的,纳 税人应当从公安机关出具相关证明的当月起计 算缴纳车船税。 纳税人在购买"交强除"时已由扣缴义务人代 收代缴车船税,车辆登记地的主管税务机关再次征 收的，该主管税务机关应予退还。 具体流程下滑查看哦! 车船税为纳税人自行申报的, 纳税人申请退税: 登录电子税务局,点击【我要办税】-【一般退 税管理】 -【一站式退抵税(费)】。 首页 在退税场景中选择【查询税票退税】 o 源国 首页 我要办税 一站式退抵税(费) 请选择您的退税场景 以下几种退税场晋入口,您可以直接进入退税用例 = 增值税期末留抵退税 =c 委托代征税款退税 2 代开发票投缴退税 墙值税制度性留抵退税 理代扣代缴、代收代缩两种退 8 拼地占用税退税 代相代憶硬款退出 in Ca 查询税票退税 本功能适 ...

欢迎扫描下方二维码关注： (一) 国债利息收入; (二) 符合条件的居民企业之间的股息、红 利等权益性投资收益; (三) 在中国境内设立机构、场所的非居民 企业从居民企业取得与该机构、场所有实际联系 的股息、红利等权益性投资收益; (四) 符合条件的非营利组织的收入。 根据《中华人民共和国企业所得税法实施 条例》 规定: 第八十五条 企业所得税法第二十六 条第(四)项所称符合条件的非营利组织的收入, 不包括非营利组织从事营利性活动取得的收入, 但国务院财政、税务主管部门另有规定的除外。 根据《财政部 国家税务总局关于非营利组 织企业所得税免税收入问题的通知》(财税 〔2009〕 122号） 规定：符合条件的非营利组织的 根据《中华人民共和国企业所得税法》第二 十六条 企业的下列收入为免税收入: 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。 来源山西税务税宣速递 欢迎扫描下方二维码关注： 程度"京税两要" Eigh 海洋中 ...

Tax Policy Support for Small Enterprises - The article discusses the tax reduction policies aimed at small-scale taxpayers, individual businesses, and small and micro enterprises, allowing eligible entities to benefit from a "six taxes and two fees" reduction policy [2]. - From January 1, 2023, to December 31, 2027, small-scale VAT taxpayers, small and micro enterprises, and individual businesses will have their resource tax (excluding water resource tax), urban maintenance and construction tax, property tax, urban land use tax, stamp tax (excluding securities transaction stamp tax), cultivated land occupation tax, education fee surcharge, and local education surcharge halved [2].

Core Viewpoint - The article introduces the "Electric Tax Classroom" section on the "Shaanxi Taxation" WeChat public account, aimed at addressing taxpayers' pain points in daily tax handling and promoting the latest features of the national electronic tax bureau, thereby facilitating easier tax compliance and risk avoidance for businesses [1]. Group 1: General Taxpayer Registration - The article explains how to register as a general VAT taxpayer through the electronic tax bureau, emphasizing that registration must be completed within 15 days after the end of the reporting period in which the annual taxable sales exceed the specified threshold [17]. - It outlines that the system automatically determines the registration mode based on the taxpayer's tax data, which can be either confirmation mode or supplementary mode [4][5]. - Taxpayers must ensure that they do not have any abnormal account associations before proceeding with the registration [6]. Group 2: Registration Conditions - Taxpayers whose annual taxable sales exceed the small-scale taxpayer threshold of 5 million yuan must register as general VAT taxpayers [10]. - Certain industries, such as gas stations and airlines, are mandated to register as general taxpayers regardless of their sales volume [13]. - Taxpayers with sound accounting practices can voluntarily register as general taxpayers even if their sales do not exceed the threshold [11][12]. Group 3: Consequences of Late Registration - If taxpayers fail to register within the stipulated time, they will be subject to VAT calculations based on their sales from the following month, without the ability to deduct input VAT until registration is completed [18]. - The tax authority will issue a notification to remind taxpayers of their obligation to register if they miss the deadline [18]. Group 4: Common Questions - The article addresses common questions regarding the criteria for determining general VAT taxpayer qualifications, including the assessment of whether a taxpayer has issued or received invoices [7][9]. - It also clarifies the implications of late registration and the necessary steps to complete the registration process [19][20].

欢迎扫描下方二维码关注： 根据《国家税务总局关于个人兼职和退休人员 再任职取得收入如何计算征收个人所得税问题的批 复》(国税函〔2005〕382号) 规定, 根据《中华人民共 和国个人所得税法》(以下简称个人所得税法)、《国 家税务总局关于印发〈征收个人所得税若干问题的规 定〉的通知》(国税发〔1994〕89号) 和《国家税务总 局关于影视演职人员个人所得税问题的批复》(国税 函 (1997) 385号) 的规定精神, 个人兼职取得的收入 应按照"劳务报酬所得" 应税项目缴纳个人所得税; 退休人员再任职取得的收入,在减除按个人所得税法 规定的费用扣除标准后,按"工资、薪金所得" 应税 项目缴纳个人所得税。 根据《国家税务总局关于离退休人员再任职界 定问题的批复》(国税函〔2006〕526号)和《国家税 务总局关于个人所得税有关问题的公告》(国家税务 总局公告2011年第27号) 规定:《国家税务总局关于 个人兼职和退休人员再任职取得收入如何计算征收 个人所得税问题的批复》(国税函〔2005〕382号) 所 称的"退休人员再任职"，应同时符合下列条件: 受雇人员与用人单位签订一年以上 (含 年) 劳动合同 (协 ...

欢迎扫描下方二维码关注： 各位纳税人朋友好，今天给大家拆解一个实用申报问题：一般纳税人销售自己用过的固定资产，用简易计税时增值税表该怎么 填，帮大家既享优惠又少走弯路。 01 首先咱们先算准数、填好《附列资料（一）》。大家把含税销售额按"含税销售额÷（1+3%）"换成不含税销售额，再用这个数乘 3%算出销项税额，然后把这两个数对应填到《附列资料（一）》第11栏就行，算的时候多核对一遍，避免因数字错了影响后续申报。 02 第二步重点填《减免税申报明细表》，这里有个"硬要求"：减税项目里的"减税性质代码及名称"， 必须选" 0001129924 "，别选错 代码影响优惠享受。减征的税额按不含税销售额乘1%计算，算好后填到对应的减税栏次 ，这步是享"3%减按2%征收"的核心，千万别 漏填。 03 最后看主表，大家不用费心手动填——前面两张附表填对后，系统会自动把数据带过来：第5栏是"按简易办法计税销售额"，第21 栏是"简易计税应纳税额"，第23栏是"应纳税额减征额"，第24栏就是最终要缴的税。大家花半分钟核对下这些数和自己算的一致，就 没问题了。 整个流程其实不复杂， 记住"算准数、选对代码、核主表" 这三点就行 ...

欢迎扫描下方二维码关注： 在电子税务局开具数电发票时, 若需添加收款 人与复核人信息,可在【蓝字发票开具】功能模块自 行录入。 登录电子税务局,点击【我要办税】-【发票 使用】-【蓝字发票开具】 全国统一规范电子税务局 ( 山西 首页 我要办税 我要查询 公众服务 地方特色 我要办形 韻入关键词 综合信息报告 发票代开 代开发票申请作友 发票代开红中 代开出租不动产 (承租方) 汇总代开发票申请 汇总代开红字发票 在即刻出于发生中 发田期货 发票用票需求申请 百联网平台企业法院信息报送 发票遗失、损毁损告 发誓领导 股退税管理 发票开具 出口退税管理 蓝字发誓开具 打字员 于 一 信号 维护 年同意識 核定管理 发票信用 纳税费节信用 一开票】,选择票类等 【确定】,在开票界面中填写购销双方信息、商 品或服务明细、金额、税额等必填项 立即开票 备温信息 0 来源 山西税务税宣速递 欢迎扫描下方二维码关注： 在 "备注信息" 栏中手动输入"收款人"、"复 核人" 等内容, 确保信息准确无误 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 ...

Group 1 - The article discusses the differences between commercial discounts, cash discounts, and sales allowances, emphasizing their definitions and applications in sales transactions [4][5]. - Commercial discounts are price reductions offered by sellers to promote sales, such as promotional offers like "buy two get 15% off" [4]. - Cash discounts are reductions provided by creditors to encourage timely payments from debtors, for example, a 1% discount for payments made within 10 days [4]. - Sales allowances refer to price reductions given due to product quality issues, such as a 10% discount for defective goods [4]. Group 2 - The article outlines the tax implications of these discounts, stating that commercial discounts must be noted on the same invoice to be deducted from sales revenue for VAT purposes [5]. - If discounts are not properly documented on the invoice, they cannot be deducted from the sales amount for tax calculations [5]. - For cash discounts, the sales revenue is determined before the discount is applied, and these discounts can be treated as financial expenses [5]. Group 3 - The article provides examples of how these discounts are applied in practice, illustrating a scenario where a company offers an 20% discount for bulk purchases [5]. - It emphasizes the importance of proper invoicing to ensure compliance with tax regulations regarding the treatment of discounts [5].

Group 1 - The article discusses the implementation of tax reduction policies for small and micro enterprises, specifically the "six taxes and two fees" exemption policy [10] - Newly established enterprises that are registered as general VAT taxpayers and meet specific criteria can enjoy tax reduction benefits [10] - The criteria include having no more than 300 employees and total assets not exceeding 50 million yuan [10] Group 2 - The article outlines the method for withholding personal income tax for employees who receive salary income for the first time within a tax year [12][14] - Employers can calculate the cumulative deduction based on 5,000 yuan per month multiplied by the number of months worked in the current year [14] - The system allows for automatic calculation of cumulative deductions when employers input employee information through the natural person electronic tax bureau [14]

Group 1 - The article discusses the obligation to pay vehicle purchase tax when a vehicle that has previously been exempted or reduced from tax is transferred or its purpose is changed within ten years [4] - Taxpayers must pay the vehicle purchase tax before transferring or changing the registration of the vehicle if it no longer qualifies for exemption or reduction [4] - The tax obligation arises on the date of transfer or change of use, and the taxable amount is based on the initial tax declaration price, with a deduction of 10% for each year of use [4] Group 2 - The calculation formula for the tax payable is provided, indicating that the tax amount cannot be negative and the usage period is calculated from the date of the initial tax declaration to the date the vehicle no longer qualifies for exemption [4] - The article specifies the locations where taxpayers should declare and pay the vehicle purchase tax, including the tax authority at the vehicle registration location [5]