出口退(免)税申报
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【12366热点速递】近期关于社保费管理客户端及扣缴端问题热点答疑
蓝色柳林财税室· 2025-11-09 00:55
Group 1 - The process for declaring work injury insurance fees for engineering projects involves logging into the social insurance fee management client, adding unit information, and selecting the correct tax registration information [2] - After the construction unit completes the insurance registration and associates the payment information at the tax office, they can access the "Engineering Project Social Insurance Fee Declaration (Self-Service)" menu to query the project information pending declaration [3] - The construction unit can verify the declaration data and submit it after calculating the payable amount from the tax system [4] Group 2 - Once the declaration is completed, the construction unit can check the declared project information in the "Declaration Records" menu [4] - The system displays the declared data, allowing the construction unit to view details, make payments, or void unprocessed declaration data [4] - The social insurance fee management client for construction work injury declaration is a separate module that requires prior registration at the local social security bureau and association at the tax authority [5] Group 3 - In case of data loss due to computer changes or software reinstallation, tax personnel can apply for the "Data Download" function at the tax service hall to retrieve individual income tax data within 72 hours [6] - After logging in, personnel can download previously submitted information by confirming the download prompt [7] - The process includes verifying via SMS and accessing the unit declaration record to download past individual income tax declaration forms [8]
【12366问答】出口退(免)税专题问答
蓝色柳林财税室· 2025-09-12 05:19
Group 1 - Export enterprises can check the export tax refund rate through the electronic tax bureau or the National Taxation Bureau's website [1][2][6] - The execution time for the export tax refund rate is determined by the customs export declaration date or the invoice issuance date, depending on the type of export [2][4] - When issuing export invoices, enterprises can choose the exchange rate based on the rate on the day of the sale or the first day of the month [4][6] Group 2 - Export enterprises must submit VAT tax returns in the month following the sale of exported goods, and production enterprises need to handle tax refund applications accordingly [6][7] - If an enterprise cannot provide foreign exchange materials for late declarations, it may still apply for tax refunds under certain conditions [7]