欢迎扫描下方二维码关注： 0 1 自然人电子税务局扣缴客户端的申报密码如何重置？ 答： 方法一 ： （1）企业法人或财务负责人登录个人所得税APP，点击【个人中心】； （2）点击【企业办税权限】→【选择单位】→【重置申报密码】→根据提示填写新密码以及验证码后即可重置。（注：若个人所 得税APP中没有【企业办税权限】则为人员没有权限，需要联系主管税务机关核实权限）； （3）带出企业信息后点击【查看详情】； （4）点击【重置申报密码】进行重置即可。（注：若自然人电子税务局中没有【企业办税权限】则为该人员没有权限，需要联系 主管税务机关核实权限）； 方法三： 前往主管税务机关重置密码。（ 也可通过线上"征纳互动"进行重置 ） 发票额度调整申请进度如何查询？ 方法二： （1）法人或财务负责人登录本人的自然人电子税务局网页端，点击【个人信息管理】； 答： 可通过企业业务登录新电子税务局，点击【我要办税】-【税务数字账户】-【发票额度调整申请】界面会展示已经申请的记 录，可通过审核状态查看进度。 3 （2）进入模块后点击【办税权限管理】→【企业办税权限】； | 日然人用子视频用 | | | | | | | Gra | I ...

欢迎扫描下方二维码关注： 你好，马上要过年了，我们公司的业务量比平时翻了好几倍，这开票额度眼看就要用完了，根本不够开啊，这可怎么办？ 李会计，别急。针对您这种发票额度不够用的问题，系统其实有几种自动调整的方式，如果自动调整还满足不了需求，咱们还有人 工申请的兜底办法。 提交后系统会跳出"提交成功"的提示，点击【确定】就行。接下来就是等待我们的人工审核了。只要确认您的实际经营情况没有异 常，我们就会尽快为您调整额度，保证不耽误您开票。 原来这么简单！ 谢谢你，我这就去办，这下心里有底了！ 自动调整？那具体都有哪几种呀？ 根据咱们的系统规则，发票额度的动态确定主要有三种方式，我给您简单说说： 每个月初，系统会自动根据您之前的纳税信用和经营情况，调整一次额度。 如果您的企业信用良好，当月开具的发票金额首次达到您当月总额度的一定比例时，系统会自动给您临时调增一次额度。 这就像"透支"一下，用完再补。 这也是您现在最需要关注的。如果上面这些自动方式还是不够，或者您的情况比较特殊，就需要通过人工申请来调整了，注 意不要选择长期调整。 明白了，看来我得申请"人工赋额调整"了。那具体的操作步骤是怎样的呢？ 操作其实很简单，您 ...

Group 1 - The article provides guidance on how to verify if a business is a general taxpayer, including steps to access the new electronic tax bureau for verification [1][2] - It explains the process for handling electronic invoices, stating that certain types of invoices cannot be voided but can only be redressed [4] - The article outlines the conditions under which paper VAT invoices can be voided, including scenarios like sales returns or errors in invoicing [6][7] Group 2 - It details how to check the progress of invoice quota adjustment applications through the new electronic tax bureau [8] - The article summarizes the tax obligations for taxpayers selling taxable products, specifying when the tax obligation arises based on different payment methods [12][13] - It discusses the export tax refund policy, highlighting the adjustments in VAT rates for general taxpayers and the conditions for export tax refunds [19][20][21]

Group 1 - The article discusses how businesses can manage their invoice issuance when they face insufficient invoice quotas at the beginning of the month [9][10] - Taxpayers can issue invoices within the limits of the previous month's remaining quota before completing their VAT declaration [9] - For taxpayers with low tax risk, the electronic invoice service platform can automatically increase their invoice issuance limit if they reach a certain percentage of their total issuance amount for the first time in a month [9][10] Group 2 - If the invoice quota is still insufficient, businesses can apply for manual adjustments through the electronic invoice service platform [9][10] - The process for applying for an invoice quota adjustment includes logging into the electronic tax bureau and selecting the appropriate options for adjustment [10][13] - Businesses must fill out the adjustment application with relevant information and upload supporting documents, such as purchase contracts or other materials that verify transaction authenticity [14][15]

Core Viewpoint - The article discusses the process for taxpayers to issue invoices when their available invoice quota is insufficient, particularly during the VAT declaration period, and outlines the steps for applying for a temporary increase in the invoice quota [2]. Group 1: Invoice Issuance Process - Taxpayers can issue invoices based on the remaining available quota from the previous month, not exceeding the total quota for the current month, before completing their VAT declaration [2]. - For taxpayers with a lower risk level, if the invoice amount reaches a certain percentage of the total quota for the first time in a month, the electronic invoice service platform will automatically increase the total quota for that month [2]. Group 2: Application for Quota Adjustment - If the available quota is still insufficient, taxpayers can apply for a manual adjustment through the electronic invoice service platform by filling out the adjustment request and uploading relevant attachments [2][5]. - The application process includes logging into the electronic tax bureau, navigating to the invoice usage section, and selecting the invoice quota adjustment application [3][5]. - Taxpayers must provide specific information regarding the adjustment, including the current available quota, total quota before adjustment, and the requested adjustment amount, along with supporting documents [8].

Group 1 - The article provides a detailed guide on how to apply for invoice quota adjustment through the electronic tax bureau, emphasizing the steps to log in and navigate the system [1][2][5][6][7]. - It outlines the necessary information required for the application, including the type of adjustment, the amount requested, and the reason for the adjustment [8][9]. - The article highlights the importance of uploading relevant supporting documents, such as purchase contracts and asset statements, to substantiate the application [9]. Group 2 - After submission, the system will confirm the application and notify the user to wait for manual review [11]. - Users can check the status of their application and have the option to withdraw it if needed [12]. - If the application is rejected, users can download the notification from the tax authority and must address any required corrections [13][14]. Group 3 - The article addresses common questions regarding the invoice quota adjustment process, such as why the quota may not change even after approval [14]. - It explains the automatic adjustment of quotas for certain taxpayers when they reach a specific percentage of their monthly quota [16]. - The article also discusses the implications of negative lists on the ability to process applications and the steps to resolve such issues [15].

Key Points Summary Core Viewpoint - The article provides a comprehensive guide on how to utilize the electronic tax bureau for various tax-related applications, including invoice adjustments, querying application statuses, and downloading financial reports. Group 1: Invoice Adjustment and Queries - Users can apply for adjustments to their electronic invoices by logging into the electronic tax bureau and navigating to the appropriate sections for invoice usage and adjustment applications [1][2]. - To check the status of an invoice adjustment application, users can input relevant details such as application date and type to view the review status and current handling personnel [2]. Group 2: Invoice Issuance for Individuals - Individuals can apply for the issuance of invoices for private rental and labor services by logging into the electronic tax bureau and selecting the appropriate options under invoice issuance [2]. Group 3: Reporting and Financial Statements - Taxpayers can query and download their tax declaration forms by accessing the declaration information query section in the electronic tax bureau [3]. - Financial reports can also be queried and downloaded through the financial report declaration information query section, allowing users to select and export the desired reports [3].

Core Viewpoint - The article discusses the procedures for adjusting invoice limits for businesses, especially as year-end approaches and demand increases, providing detailed methods for adjustment and examples of application [1][7]. Group 1: Invoice Limit Adjustment Methods - There are four ways to dynamically determine the total invoice limit: monthly initial adjustment, temporary adjustment, periodic adjustment, and manual adjustment [1]. - Monthly initial adjustment involves the automatic adjustment of the total invoice limit at the beginning of each month by the information system [1]. - Temporary adjustment occurs when a taxpayer with good credit reaches a certain percentage of their monthly invoice limit, triggering an automatic increase in their limit [1]. - Periodic adjustment is an automatic adjustment based on the taxpayer's actual usage and conditions over the months [3][4]. - Manual adjustment allows taxpayers to apply for an increase in their invoice limit based on changes in their business situation, subject to confirmation by the tax authority [5][6]. Group 2: Examples of Invoice Limit Adjustments - Example 1 illustrates Company A, which had an initial invoice limit of 7.5 million yuan. When their sales increased, the system temporarily raised their limit to 9 million yuan after they reached a certain usage threshold [2]. - Example 2 shows Company B, which had its invoice limit adjusted to 8.5 million yuan in January 2024 based on its usage from July to December 2023 [4]. - Example 3 describes Company C, which, after a temporary increase to 9 million yuan, applied for a manual adjustment to 12 million yuan due to unmet invoicing needs, which was granted after verification [6]. Group 3: Usage of Invoice Limits During VAT Declaration Period - Taxpayers can use the remaining invoice limit from the previous month, not exceeding the current month's total limit, before completing their VAT declaration [9]. - Example 4 details Company D, which had a total invoice limit of 7.5 million yuan for July and could use 350,000 yuan before completing its VAT declaration, which would then allow for a higher remaining limit post-declaration [10][11]. - Example 5 illustrates Company E, a small-scale taxpayer, whose invoice limit was reset to 100,000 yuan for September, allowing them to use the full amount without needing to complete the previous month's declaration [12].

Group 1 - The article discusses the discrepancies between the contract amount signed by taxpayers and the actual settlement amount, specifically regarding the payment of stamp duty [2]. - According to the announcement by the Ministry of Finance and the State Taxation Administration, if the amounts listed in taxable contracts differ from the actual settlement amounts, the tax basis will depend on whether the listed amounts are changed or not [2]. - If the listed amount increases after a change, taxpayers must pay additional stamp duty on the increased portion; conversely, if the amount decreases, they can apply for a refund or offset the stamp duty [2]. Group 2 - The article provides guidance on how companies can apply for an increase in electronic invoice limits as the end of the year approaches and business volume increases [7]. - Companies can log into the new electronic tax bureau to access the invoice limit adjustment application page through two methods [10]. - After filling out the application for the adjustment, companies must ensure that the reasons for the application and the uploaded documents are accurate and valid [12].

Group 1 - The article discusses the process for taxpayers to apply for an increase in invoice quota when their current quota is insufficient for business needs, emphasizing that applications can be processed quickly if they meet relevant requirements [1] - Taxpayers can apply for an increase in invoice quota through the national electronic tax bureau or by visiting the tax service hall, where the application will be accepted and approved by the tax authority [1] - The tax authority aims to improve service efficiency and reduce processing times for quota adjustment applications, with a standard completion time of 10 working days for applications requiring review [1] Group 2 - The article outlines the conditions under which a business can apply for a review of its tax credit rating, including disputes over evaluation results and the timeline for submitting such applications [5] - Taxpayers can request a review of their tax credit rating within specific timeframes, with the tax authority required to complete the review within 15 working days of receiving the application [5]