欢迎扫描下方二维码关注： 让我们一起看看政策是如何规定的吧！ 政策规定 根据《中华人民共和国发票管理办法》第三十六条规定，私自印制、伪造、变造发票，非法制造发票防伪专用品， 伪造 发票监制章 的，由税务机关没收违法所得，没收、销毁作案工具和非法物品，并处1万元以上5万元以下的罚款；情节严 重的，并处5万元以上50万元以下的罚款；对印制发票的企业，可以并处吊销发票准印证；构成犯罪的，依法追究刑事 责任。 王会计 放心吧，我一定做个遵纪守法的好公民！ 税务人员 为您点赞！ 来源：国家税务总局潍坊市税务局 国家税务总局临朐县 税务局 编发： 国家税 务总局山东省税务局办公室 制作： 郭旭光 丁 齐 编审：王 羽 纪孟君 责编：桑 军 王会计 昨天有人联系我出高价要买我们公司的发票数据，可把我吓坏了！ 税务人员 王会计 那如果违反这些规定，会面临什么处罚呢？ 出售或向他人提供发票数据系违法行为，一定不要踩法律的红线！ 政策规定 根据《中华人民共和国发票管理办法》第二十三条第六款明确规定，任何单位和个人应当按照发票管理规定使用发票， 不得窃取、截留、篡改、出售、泄露发票数据。 税务人员 来源山东税务 欢迎扫描下方二维码 ...

欢迎扫描下方二维码关注： 来 源：北 京 西 城 税 务 来源 北京西城税务 西城 一、根据《中华人民共和国发票管理办法》 (国函〔1993〕 174号) 规定:"第十八条 销售商 品、提供服务以及从事其他经营活动的单位和个 人,对外发生经营业务收取款项,收款方应当向 付款方开具发票;特殊情况下,由付款方向收款 方开具发票。 二、根据《国家税务总局关于修改<中华人 民共和国发票管理办法实施细则>的决定》(国家 税务总局令第56号)规定:"《中华人民共和国发 票管理办法实施细则》第二十二条 《办法》第十 八条所称特殊情况下,由付款方向收款方开具发 票, 是指下列情况: (一) 收购单位和扣缴义务人支付个人款项 87: (二)国家税务总局认为其他需要由付款方 向收款方开具发票的。" C' I TALLED 力赋能, 个个精彩 这些优惠别错过. 欢迎扫描下方二维码关注： 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。 政策依据： ...

Group 1 - The article discusses the process for businesses to log into the electronic tax bureau and file environmental protection tax [1][2] - It outlines the steps for tax source collection and combined declaration, specifically focusing on the environmental protection tax [3][4] - The article emphasizes the importance of filling in accurate information such as pollutant categories and discharge permit numbers during the tax source information entry [6][7] Group 2 - The article provides a reminder that businesses without a discharge permit can use standardized discharge port numbers or create their own [7] - It mentions the role of various tax authorities in overseeing the tax filing process, including the National Taxation Bureau and local tax offices [8] - The article encourages readers to engage with the content for learning purposes, indicating that it is a non-official platform for sharing tax-related knowledge [10]

Group 1 - The article clarifies common misconceptions regarding the payment of the disability employment security fund, stating that agricultural cooperatives are not required to pay this fund as they do not fall under the specified categories of entities that must comply [3][4] - It explains that retired employees rehired by the same unit or other units are counted in the number of employed staff, as they have signed service agreements, even if these are not formal labor contracts [5] - The article provides guidance on the proper handling of invoices in cases of sales returns or discounts, emphasizing the need to void original invoices and issue red invoices according to tax regulations [11][12] Group 2 - It discusses the eligibility of small and micro enterprises for corporate income tax preferential policies, stating that if a company meets the criteria during the fiscal year, it can adjust previously overpaid taxes in future quarters [15]

Group 1 - The article discusses the new housing provident fund contribution limits in Beijing for 2025, detailing the maximum monthly contribution amounts based on different contribution rates [3][4]. - The maximum monthly contribution for a 12% rate is set at 8,594 yuan, with the corresponding base salary limit being 35,811 yuan [3]. - Other contribution rates and their respective maximum monthly contributions are outlined, with a 5% rate having a maximum contribution of 1,791 yuan [3].

Group 1 - The article discusses the regulations regarding the issuance of invoices in China, specifically addressing the limitations on the remarks section of invoices and the process for reporting lost or damaged invoices [5][10][11] - It clarifies that there is no specific character limit for the remarks section of invoices, but for electronic invoices, the total length cannot exceed 630 characters, with Chinese characters counting as three characters each [5][10] - In case of lost invoices, taxpayers must report the loss to the tax authority on the same day it is discovered and can do so through the electronic tax bureau [5][10][11] Group 2 - The article explains the types of VAT deduction certificates, including special VAT invoices and customs import VAT payment certificates, which allow taxpayers to deduct input VAT from their output VAT [10][11][13] - It details the calculation methods for input VAT based on the purchase price and deduction rates for agricultural products, emphasizing that certain invoices are not eligible for VAT deduction [13][14] - The article also outlines the requirements for deducting VAT on transportation services, including the need for valid invoices and specific calculation formulas for different types of transportation [17][20]

欢迎扫描下方二维码关注： 〈中华人民共和国发票管理办法实施细则〉的 决定》（国家税务总局令第56号）的规定: "《中华人民共和国发票管理办法实施细则》 第二十六条 开具纸质发票后,如发生销售退 回、开票有误、应税服务中止等情形,需要作 废发票的,应当收回原发票全部联次并注 明'作废'字样后作废发票。 开具纸质发票后,如发生销售退回、开票 有误、应税服务中止、销售折让等情形,需要 开具红字发票的，应当收回原发票全部联次并 注明'红冲'字样后开具红字发票。无法收回 原发票全部联次的,应当取得对方有效证明后 开具红字发票。 第二十七条 开具电子发票后,如发生销 售退回、开票有误、应税服务中止、销售折让 等情形的，应当按照规定开具红字发票。" 变更、注销税务登记时是 否应办理发票缴销手续? 答:一、根据《中华人民共和国税收征收 管理法实施细则》（国务院令第362号）第十六 条规定，纳税人在办理注销税务登记前，应当 向税务机关结清应纳税款、滞纳金、罚款,缴 销发票、税务登记证件和其他税务证件。 二、根据《中华人民共和国发票管理办 法》（国函〔1993〕174号）第二十七条规定， 开具发票的单位和个人应当在办理变更或者注 ...

欢迎扫描下方二维码关注： 根据国家税务总局关于发布《股权转让所得个人所得税管理办法（试行）》的公告（国家税务总局公告 2014年第67号），被投资企业应当在董事会或股东会结束后5个工作日内，向主管税务机关报送与股权变动事 项相关的董事会或股东会决议、会议纪要等资料。 被投资企业具体如何操作呢？跟着申税小微一起，在自然人电子税务局 "五步走" 完成股权变动事项报告 吧！ 操 作 步 骤 1 登录自然人电子税务局（扣缴端），点击 【单位办税】 。 2 点击 【扣缴申报】 - 【优惠备案与信息报送】 - 【股权转让资料报送】 进入报送模块。 3 点击 【添加】 ，在下拉菜单中选择 【被投资企业申报股权变动事项】 。 | | | | | AND I LEWILL LAND LAND | | --- | --- | --- | --- | --- | | 6 87 | | KBON > CHURNER > MEBOWN | | | | G Ke+S | - | 100 Mill Sell | | 48.00 | | 人员-文教艺术 | | KW2 B.UMERCIAL MST 4512 (44655) 2239 | · ...

Core Viewpoint - The article discusses the procedures for taxpayers to apply for tax refunds on vehicle purchase tax when their purchased vehicles are later included in the exemption list published by the tax authorities [13]. Group 1: Tax Refund Process - Taxpayers can apply for a tax refund by providing the exemption mark and other necessary documents to the tax authority after their vehicle is included in the exemption list [13]. - An example is provided where Company A sells a vehicle to Taxpayer B, who pays the vehicle purchase tax. If the vehicle model is later included in the exemption list, Company A can update the vehicle's electronic information to reflect the exemption [13]. Group 2: New Taxpayer Registration - New taxpayers must confirm their tax information with the tax authority after obtaining a business license, which can be done through a "package service" [16]. - The process includes logging into the national electronic tax bureau, selecting the appropriate service for new taxpayer registration, and entering necessary information [19][20].

Core Viewpoint - The article emphasizes the importance of compliance with tax regulations and the risks associated with cash salary payments, highlighting that while cash payments themselves are not illegal, using them to evade tax obligations can lead to severe penalties [6][8]. Tax Regulations - Cash payments for salaries are permissible, but if used to conceal actual income and avoid tax withholding, it constitutes a violation of tax laws [6][7]. - According to the Personal Income Tax Law, employers must withhold or deduct taxes as required and maintain proper records of payments, which include cash, transfers, and other forms of payment [7]. Penalties for Non-Compliance - Tax authorities can pursue unpaid taxes from employers who fail to withhold taxes, imposing fines ranging from 50% to three times the amount of unpaid taxes [7]. - The article warns that attempting to evade taxes through cash payments can result in significant financial penalties, making compliance a more sustainable approach [8]. Invoice Regulations - Invoices must be issued accurately and in accordance with regulations, including proper documentation and timely issuance [13][14]. - Any discrepancies in invoicing, such as issuing invoices that do not reflect actual business transactions, are prohibited [15][16]. Invoice Management - Companies must establish a system for tracking invoice usage and cooperate with tax authorities for verification [20]. - Invoices must be stored and managed according to national regulations, with a retention period of five years for issued invoice stubs [22][25].