欢迎扫描下方二维码关注： ■ 点击【税源采集】，在【印花税税源明细表】页 面录入税源信息, 【税源采集】时的减免税额是 印花税本身的优惠,而不是普惠优惠;如没有其 他优惠,此处的减免税额是0,可正常提交。 ■ 提交后,系统会自动判断识别,符合"六税两费" 减免优惠条件的,才会显示普惠减免情况。 × 000 iji 电子税务局申报印花税时提示"印花税计税 金额合计值与企业增值税进销项发票金额合 计数偏离值超过500.00元, 请确认申报是 否准确",应如何处理? 答 电子税务局会自动与企业当期增值税进销项 发票金额合计数进行比较，起到提示提醒是 否存在少报、漏报的情况。 若您核实计税依据无误,点击【确定】继 少 续申报即可。 非征期内不可以在电子税务局按次申报印花 ib 税吗? 非征期内允许按次采集印花税税源信息,且 按 次 采 集 的 品 名 不 能 与 认 定 的 按 期 品 目 重 复。 如纳税人已认定按期申报的"买卖合同"印 花税,则无法对应"买卖合同"按次申报。 × 001 市 申报印花税（按次），已经采集税源了，但 为什么进入【财产和行为税税源采集及合并 申报】页面是空白的, 没有可申报的信息? 答 ...

▲戳蓝色字关注蓝色柳林财税室 日前，国家税务总局发布《应退税款抵扣欠缴税款政策即问即答》，帮纳税人缴费人精准掌握应退税款抵扣欠缴税款政策和高频疑问。 今天我们来看： 应退税款如何抵扣多笔欠缴税款？ 热点向答 PATE FE 高频回题 解 3 留抵税额 ● 欠缴税款 。 高频问题 我公司有两笔欠缴税款,一笔是发生 在2024年5月31日的企业所得税欠缴 税款,一笔是发生在2025年8月15日 的增值税欠缴税款。近期我公司申请 并经税务机关审核形成一笔应退税款, 具体如何抵扣欠税? 根据《国家税务总局关于应退税款 抵扣欠缴税款有关问题的通知》 (国税发〔2002〕150号）规定 应退税款抵扣欠缴税款应当按照欠缴税款 的发生时间逐笔抵扣,先发生的先抵扣, 即发生日期在前的欠缴税款先抵扣。 税务机关将按照欠税发生日期 先抵扣2024年5月31日的企业所 得税欠缴税款及滞纳金 如有余额,再抵扣2025年8月15日 的增值税欠缴税款及滞纳金 国家税务总局宁波市税务局 1 (2 如有疑问请拨打0574-12366 纳税缴费服务热线 或咨询主管税务机关 欢迎扫描下方二维码关注： 往期推荐 // 问答｜留抵税额是否可以抵扣欠税 ...

Core Viewpoint - The article provides a detailed guide on how to navigate the electronic tax bureau for tax declaration and payment processes, emphasizing the steps for tax source collection and the application of tax reductions for specific categories of taxpayers [4][10]. Group 1: Tax Declaration Process - Users must log in to the electronic tax bureau and navigate to the tax declaration section to begin the process [1][4]. - After accessing the tax source collection page, users may need to manually add tax types if they do not appear automatically [6]. - The system allows users to input necessary information for tax source collection and submit it after verification [7]. Group 2: Tax Reductions and Exemptions - The article highlights that the tax source information collection interface includes a section for tax reductions, which applies to taxpayers eligible for specific exemptions beyond the "six taxes and two fees" [8]. - The system automatically identifies and applies the "inclusive reduction" for those meeting the criteria, displaying the adjusted tax amounts [8]. Group 3: Payment Process - After successful tax declaration, users can proceed to make payments immediately or through the designated payment module before the end of the declaration period [10]. - If a tripartite agreement with the bank is in place, users can also set up scheduled payments [10]. Group 4: Tax Policy Changes - Starting from December 1, 2024, new tax rates will apply for individuals purchasing their first, second, and third or more homes, with specific rates based on the size of the property [20][23][26]. - The tax rate for the first home (140 square meters or less) will be reduced to 1%, while the second home will have a rate of 1% for properties of the same size and 2% for larger ones [20][23]. - For third homes and beyond, a tax rate of 3% will be applicable [26].

Core Viewpoint - The article discusses the implementation of the "Stamp Tax Law of the People's Republic of China" which took effect on July 1, 2022, and highlights common misunderstandings and risks associated with stamp tax compliance for taxpayers [1][3]. Group 1: Stamp Tax Declaration Process - The stamp tax is assessed quarterly, annually, or per occurrence, and taxpayers must declare and pay taxes within 15 days after the end of the quarter or year, or from the date the tax obligation arises for per occurrence assessments [3]. - Taxpayers must use the national standardized electronic tax bureau's "Property and Behavior Tax Source Collection and Combined Declaration" module for all stamp tax declarations [3][4]. - For per occurrence declarations, the tax obligation date is generally the date the taxable certificate is issued, and taxpayers should declare within 15 days to avoid late submission risks [5][6]. Group 2: Periodic Declaration - For periodic declarations, such as stamp tax on sales contracts (quarterly) or business account books (annually), taxpayers must also use the same electronic module to collect tax sources and fill in the required tax periods [7][8]. - Taxpayers can confirm and apply for different stamp tax items that need to be declared quarterly based on their business activities, except for business account books [8][9].

Core Viewpoint - The article emphasizes the importance of understanding and complying with the stamp duty regulations, particularly regarding electronic contracts and various types of agreements that require stamp duty payment [4][6][8]. Summary by Sections Stamp Duty Regulations - According to the announcement by the Ministry of Finance and the State Administration of Taxation, businesses must pay stamp duty on documents that establish a sales relationship and clarify the rights and obligations of both parties, such as orders and requisitions, if no separate sales contract is signed [4]. - Electronic contracts are treated the same as paper contracts under the law, and thus are also subject to stamp duty [5][6]. Types of Contracts Subject to Stamp Duty - The stamp duty law specifies various types of contracts that require payment, including loan contracts, financing lease contracts, sales contracts, construction contracts, transportation contracts, technology contracts, lease contracts, custody contracts, storage contracts, and property insurance contracts [8]. Importance of Compliance - Companies are encouraged to stay informed about stamp duty regulations as it is crucial for their operations, and there is a need for continuous learning and correct reporting regarding stamp duty obligations [9].

Group 1 - The article provides a step-by-step guide on how to declare stamp duty, including the process of entering the tax source collection page and adding stamp duty information if it does not appear automatically [3][4]. - It explains that for periodic declarations, the system will automatically bring up the recognized stamp duty items, and users can directly select and input the necessary information [3]. - The article mentions that if there are no other tax reductions, the default reduction amount will be zero, which is considered normal [4]. Group 2 - The system will automatically identify and check the "inclusive reduction" for those who meet the criteria for the "six taxes and two fees" reduction, displaying the adjusted tax amount [4]. - After successful declaration, users can either click to make an immediate payment or navigate through the tax payment module before the end of the declaration period [4].

Core Viewpoint - The article emphasizes the importance of compliance with stamp duty regulations, even for electronic contracts, and outlines the obligations for taxpayers regarding the declaration and payment of stamp duty [4][5][6]. Group 1: Stamp Duty Regulations - The People's Republic of China Civil Code allows contracts to be formed in various forms, including electronic formats, which are subject to stamp duty [4]. - Taxpayers, including individuals and entities engaged in taxable transactions within China, are required to pay stamp duty according to the law [4][5]. - The tax basis for taxable contracts is determined by the amount specified in the contract, excluding VAT [5]. Group 2: Tax Declaration and Payment - If a contract does not specify an amount, the tax basis is determined by the actual settlement amount or market price at the time of contract formation [6]. - Stamp duty for taxable documents is assessed either quarterly, annually, or per transaction, with specific deadlines for declaration and payment [8][9]. - Failure to declare or pay stamp duty can result in penalties, including fines of up to five times the unpaid or underpaid tax amount [9].