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一图读懂​ ▏车船税代收代缴和自行缴纳全攻略
蓝色柳林财税室· 2025-09-24 01:03
Group 1 - The article discusses the process of paying vehicle and vessel tax through the electronic tax bureau, emphasizing the need for tax source information collection before tax declaration [4] - It outlines the steps for taxpayers to declare and pay the vehicle and vessel tax, including navigating the electronic tax bureau interface [4] - The article mentions the legal framework supporting the tax collection process, specifically referencing the implementation regulations of the Vehicle and Vessel Tax Law [4] Group 2 - The article provides detailed instructions for both corporate and individual taxpayers on how to find and use the tax declaration functions within the electronic tax bureau [4] - It highlights the importance of collecting tax source information, indicating that taxpayers must add the vehicle and vessel tax as a new tax type before proceeding with the declaration [4] - The article includes a reminder about the necessity of collecting and submitting accurate tax source details to ensure compliance with tax regulations [4]
什么是草原植被恢复费?
蓝色柳林财税室· 2025-08-29 02:36
Core Viewpoint - The article discusses the establishment and management of the Grassland Vegetation Restoration Fee in China, aimed at protecting and restoring grassland vegetation and improving the ecological environment [1]. Group 1: Basic Situation - The Grassland Vegetation Restoration Fee is mandated by the Grassland Law of the People's Republic of China, requiring payment from entities that requisition or use grassland for construction or other activities [1][2]. - The fee is to be collected and managed by local grassland administrative departments, with funds allocated specifically for grassland restoration and management [1]. - As of January 1, 2023, the collection of the Grassland Vegetation Restoration Fee has been transferred to tax authorities [1]. Group 2: Policy Basis - The primary legal framework for the fee is the Grassland Law of the People's Republic of China [2]. - Key documents include notifications from the Ministry of Finance and the National Development and Reform Commission regarding the collection and standards of the fee [3]. Group 3: Collection Scope - The fee applies to individuals and entities that requisition or temporarily occupy grassland for activities such as mining, construction, and tourism without fulfilling restoration obligations [4]. - Exemptions from the fee include construction of facilities directly serving grassland protection and livestock production, as well as residential constructions by farmers and herders meeting specified standards [5]. Group 4: Collection Method - The fee is collected based on the area of grassland requisitioned or used [6]. Group 5: Collection Standards - The collection standards for the Grassland Vegetation Restoration Fee are determined by local price authorities in conjunction with financial departments and must be reported to the National Development and Reform Commission and the Ministry of Finance for record-keeping [7]. Group 6: Budget Management - The Grassland Vegetation Restoration Fee is classified as an administrative service charge, with all collected fees deposited into the local treasury and categorized under general public budget revenue [9].