欢迎扫描下方二维码关注： 适用税率税额 实行分级幅度税额(每 ▶从价计征 平方米),青岛市不同地 房产计税余值x1.2% 区不同土地等级对应税 额标准如下: ▶从租计征 20市内四区(市南市北李沧 房产租金收入x12% 崂山):4.8-12.8元; 2个人出租住房减按4%的 2其他区县:4.8-9.6元; 税率征收。 ®建制镇、工矿区:4元。 ⑫ 自2021年10月1日起.对 企事业单位、社会团体以 及其他组织向个人、专业 化规模化住房租赁企业出 租住房,减按4%的税率。 计算公式 ▶从价计征 应纳税额=房产原值x(1-扣 除比例)x1.2%其中,青岛 市扣除比例为30%。 ▶从租计征 应纳税额=不含增值税租 金收入x12%(或4%) 71.01 应纳税额=实际占用的土 地面积x单位税额 其中,实际占用的土地面积 是指由省政府确定的单位 组织测定的土地面积,尚未 组织测量的,以房地产管理 部门核发的土地使用证书 确认的土地面积为准;未核 发土地使用证书的,应由纳 税人据实申报土地面积。 纳税义务发生时间 | 情形 | 具体规定 | | --- | --- | | 购置新建商品房 | 自房屋交付使用之次月起计征 ...

欢迎扫描下方二维码关注： 来源： 广西壮族自治区税务局 来源 广西税务 欢迎扫描下方二维码关注： 用可控 根据《国家税务总局广西壮族自治区税 务局关于社会保险费文书电子送达的公告》 （国家税务总局广西壮族自治区税务局公告 2025年第3号） 规定: 为进一步提升缴费服务便利度，提高社会保险费 征管效率，保护缴费人合法权益，自2025年9月1日 起，在全区范围内实行社会保险费文书电子送达。 社会保险费文书电子送达是什么? 社会保险费文书电子送达是指税务机关通过电子 税务局、社保费管理客户端等特定系统向缴费人送达 电子版式社会保险费文书。 《社会保险费文书电子送达确认书》 如何签订? 缴费人同意采用电子送达的，签订《社会保险费 文书电子送达确认书》。缴费人可根据业务办理习惯, 选择电子税务局或社保费管理客户端等任一渠道直接 签订电子版《社会保险费文书电子送达确认书》，也 可以到税务机关办税服务厅签订纸质版《社会保险费 文书电子送达确认书》，由税务机关及时录入系统。 电子版式社会保险费文书如何送达? 缴费人签订《社会保险费文书电子送达确认书》 后，税务机关可以通过电子税务局或社保费管理客户 端送达电子版式社会保险费 ...

欢迎扫描下方二维码关注: 微信搜 本 蓝色柳林财税室 需要注意哪些问题? 为助力先进制造业企业发展,国家出台 的《关于先进制造业企业增值税加计抵减政 策的公告》（财政部 税务总局2023年43号公 告)中规定,自2023年1月1日至2027年12月 31日,允许先进制造业企业按照当期可抵扣 进项税额加计5%抵减应纳增值税税额。那么 先进制造业企业在享受税惠政策的过程中, 需要注意哪些问题?一起来看看~ 先进制造业企业是指高新技术企业(含所属的非法人分支机构)中的制造业一般纳税人 1. -- 殷纳税人 高新技术企业是指按照《科技部 财政部 国家税务总局关于修订印发〈高新技术企业 认定管理办法〉的通知》(国科发火〔2016〕 32号)规定认定的高新技术企业。 先进制造业企业具体名单,由各省、自 治区、直辖市、计划单列市工业和信息化部 门会同同级科技、财政、税务部门确定。 按照当期可抵扣进项税额的5%计提当期加计 2. 按照现行规定不得从销项税额中抵扣 的进项税额,不得计提加计抵减额。 已计提加计抵减额的进项税额，按 规定作进项税额转出的,应在进项税额转 出当期, 相应调减加计抵减额。 行规定计算一般计税方法下的应 ...

Group 1 - The article discusses issues related to invoice issuance for taxpayers, specifically when selecting project names that do not match the maintained project information [2] - It provides a solution for taxpayers facing errors when trying to issue invoices, suggesting they check and correct the project information in the tax system [2] - The article emphasizes the importance of ensuring that the product and service classification names are consistent to avoid errors during the invoicing process [2] Group 2 - The source of the information is identified as the Shanxi Taxation Bureau, indicating an official context for the guidance provided [3] - The article serves as a learning reference, clarifying that it is not an official tax standard but rather a compilation of notes for educational purposes [5] - It encourages readers to engage in sharing learning experiences and outcomes, promoting a collaborative approach to understanding tax-related issues [5]

Core Viewpoint - The article emphasizes the importance of issuing invoices in various everyday scenarios and the legal obligations of businesses to provide them to consumers [1][9]. Group 1: Common Scenarios - In a restaurant setting, customers should always request an invoice, as it is their right, even if the staff claims they have run out of invoices [3]. - After refueling at a gas station, customers can still request an invoice later, although it is advisable to do so immediately [5]. - Individuals renting out property are also required to issue invoices upon request, regardless of whether they operate as a business [6]. - For courier services, customers should be aware that they have the right to request an invoice, even if the staff suggests it is uncommon [8]. Group 2: Legal Framework - According to the "Invoice Management Measures of the People's Republic of China," businesses must issue invoices for any sales or services rendered [8]. - Failure to issue an invoice can result in penalties from tax authorities, including fines of up to 10,000 yuan [8]. - Repeated violations of invoice regulations can lead to public announcements by tax authorities regarding the offending businesses or individuals [8].

Core Viewpoint - The article emphasizes the importance of issuing invoices in business transactions and the legal implications of failing to do so, highlighting consumer rights and the responsibilities of businesses under the law [7][8]. Summary by Relevant Sections Invoice Issuance Regulations - According to the "Invoice Management Measures of the People's Republic of China," businesses are required to issue invoices for sales and services, with specific provisions for penalties if invoices are not issued [8]. - The law states that failure to issue an invoice can result in fines of up to 10,000 yuan, and any illegal gains may be confiscated [8]. Consumer Rights - Consumers have the right to request invoices and can demand compliance from businesses that fail to issue them, reinforcing the principle of good faith in business operations [7]. - The article illustrates a scenario where a consumer insists on their rights regarding invoice issuance and product exchanges, showcasing the legal backing for such claims [6][7]. Business Compliance - Businesses are urged to comply with tax regulations and maintain proper invoicing practices to avoid penalties and protect their credit records [7][8]. - The article mentions a case where a business agreed to issue invoices after being informed of the legal requirements, indicating a shift towards better compliance [7].

Core Viewpoint - The article emphasizes the importance of compliance in invoicing and the need for businesses to understand essential invoicing knowledge to maintain integrity and reputation in their operations [1]. Group 1: Invoicing Guidelines - Businesses must confirm sales revenue based on the amount after deducting commercial discounts when issuing invoices [3]. - If a business issues an electronic VAT invoice and needs to cancel it due to reasons like returns or errors, a red-letter VAT invoice can be issued instead [4]. - From July 1, 2017, businesses must provide their taxpayer identification number when requesting a VAT invoice, and the seller must include this information on the invoice [4]. Group 2: Tax Obligations - For goods sold with prepayment, the tax obligation arises on the day the goods are dispatched, except for large machinery and equipment where it is based on the receipt of prepayment or contractually agreed payment date [5]. - When providing leasing services with prepayment, the tax obligation occurs on the day the prepayment is received [5]. Group 3: Consumer Rights - Consumers have the right to request invoices for online purchases, and sellers are obligated to issue them [8]. - If a seller refuses to issue an invoice, consumers can file complaints through tax service hotlines or e-commerce platforms [9]. - The names and amounts on invoices cannot be altered once issued, ensuring the integrity of the invoicing process [10].