欢迎扫描下方二维码关注： 外贸企业从小规模纳税人购进货物出口， 取得专票， 这种情况可以申请出口退税吗？ 申报时需要注意哪些事项呢？ 让我们一起来看看吧。 问题1：外贸企业购进货物出口，取得小规模纳税人开具的专票，可以申请出口退税吗？ 答： 可以退税 。 根据《财政部 国家税务总局关于出口货物劳务增值税和消费税政策的通知》（财税〔2012〕39号）第三条第（二）项第1 目："外贸企业购进按简易办法征税的出口货物、从小规模纳税人购进的出口货物，其退税率分别为简易办法实际执行的征收率、 小规模纳税人征收率。上述出口货物取得增值税专用发票的，退税率按照增值税专用发票上的税率和出口货物退税率孰低的原则 确定。" 问题2：外贸企业退税申报时，如何判断专票上的税率和出口货物退税率哪个低？ 2.将查询到的出口商品代码对应出口退税率与发票票面征收率比较，取较低者作为申报退税率。 举个例子：一般纳税人A从小规模纳税人B购进出口货物其他已加工花岗岩及制品。经"出口退税率文库"查询，该出口货物增 值税退税率为9%，小规模纳税人B开具的增值税专用发票上的税率为3%。根据"孰低原则"，增值税专用发票上的税率更低，因此 这笔货物适用退税 ...

欢迎扫描下方二维码关注： 政策详情 《中华人民共和国发票管理办法》 第十九条规定 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。 供暖公司给个人家庭提供供暖，并没有向公司提供供暖， 因此向个人收取的供暖费开具个人抬头的发票是符合规定 的。 建议企业以发放现金形式给员工发放定额的供暖费补贴，后附企业内部的凭证如《供暖费补贴发放汇总表》作为税 前扣除凭证。 政策详情 《国家税务总局关于发布<企业所得税税前扣除凭证管理办法>的公告》 （国家税务总局公告2018年第28号） 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。 西 城 来源：北京西城税务 小戏l景2417 人 中 四 1 时 音 人 | 六 | 六 | 六 | 六 | | 超过500万元 小穗,我是小规模纳税人,今年 年应税销售额突破500万元了,要登记 为一般纳税人吗? ...

欢迎扫描下方二维码关注： 为深入贯彻落实党中央、国务院关于深化税收征管改革的决策部署，加快推进智慧税务建设，"陕西税务"微信公众号全新推出 "电税小 课堂" 栏目。专栏聚焦纳税人日常办税痛点、难点，围绕全国统一规范电子税务局最新功能模块，逐项拆解高频涉税业务操作步骤、注意事 项，助力纳税人轻松实现"多跑网路、少走马路"，有效规避涉税风险，为企业长远稳定发展保驾护航。 今天 我们就来学习一下，如何在电子税务局办理 " 增值税一般纳税人登记 "？ 03.符合财政部、国家税务总局特别规定 的，一律由主管税务机关登记为增值税―般 纳税人。 04.纳税人登记为一般纳税人后，不得转为 小规模纳税人，国家税务总局另有规定的 除外。 02 办理时限 即时办结。 03 功能路径 01.【我要办税】―【综合信息报告】― 【资格信息报告】―【增值税―般纳税 人登记】。 02. 应办理增值税一般纳税人登记提醒进入 办税功能。 03. 通过【首页】搜索栏输入关键字查找 出的"增值税一般纳税人登记"进入办 税功能。 04 操作步骤 01. 登录新电子税务局后，点击【我要办 税】—【综合信息报告】—【资格信息 投告】—【增值税一般纳税人登 ...

Group 1 - The article discusses the requirements for taxpayers to register as general taxpayers if their annual taxable sales exceed the threshold set by the Ministry of Finance and the State Administration of Taxation [3][4] - It specifies that the annual taxable sales amount is calculated based on the cumulative taxable sales over a continuous period of up to 12 months or four quarters, including various sales adjustments [3] - The article highlights that for taxpayers with deductible items, the annual taxable sales are calculated based on the sales amount before deductions [3] Group 2 - Taxpayers must complete the necessary procedures within 15 days after the end of the reporting period in which their taxable sales exceed the specified threshold [4] - The small-scale taxpayer standard is set at an annual taxable sales amount of 5 million yuan or below [5]

Core Viewpoint - The article provides a detailed guide on how to register as a general VAT taxpayer through the new electronic tax bureau, emphasizing the importance of compliance for small-scale taxpayers whose annual taxable sales exceed 5 million yuan. Group 1: Registration Process for General VAT Taxpayer - To register as a general VAT taxpayer, users must log into the new electronic tax bureau and navigate to the "Tax Handling" section, selecting "Comprehensive Information Report" and then "Qualification Information Report" to access the registration function [2][3]. - Upon entering the system, the registration mode is automatically matched based on the taxpayer's tax-related data, which can be either confirmation mode or supplementary mode [4]. - In confirmation mode, taxpayers confirm the system-generated results, with the effective date pre-filled based on their invoicing activities [5][6]. - In supplementary mode, taxpayers must confirm pre-filled data and complete any missing information before submitting the registration [8][9][10]. Group 2: Small-Scale Taxpayer Registration - Taxpayers who are small-scale taxpayers and whose annual taxable sales exceed 5 million yuan must register as general taxpayers, unless they meet specific exceptions [19]. - The calculation of "annual taxable sales" is based on a continuous period of no more than 12 months or four quarters, not on a calendar year [21]. - Failure to register in a timely manner can lead to significant tax implications, including the inability to deduct input tax and potential penalties for late filing [23]. Group 3: Additional Information - The article includes references to relevant policies and regulations governing VAT taxpayer registration, ensuring that readers are aware of the legal framework [30].

Core Points - The article discusses the implementation of the "Tax Payment Credit Management Measures" starting from July 1, 2025, allowing individual businesses to voluntarily apply for tax credit management [2]. Group 1: Taxpayer Incentives - Individual businesses rated as A-level taxpayers (with a score above 90) will receive various incentives from tax authorities [4]. - A-level taxpayer lists will be publicly announced [5]. - A-level taxpayers can have their scores increased by 1 point for the next year, with a maximum score of 100 points for continuous A-level ratings [6]. Group 2: Invoice Management - A-level taxpayers can receive up to three months' worth of VAT invoices at once and can adjust their invoice needs immediately [7]. - Eligible taxpayers can apply for fully digital electronic invoices from their tax authorities [7]. Group 3: Additional Benefits - Tax authorities will provide a green channel or dedicated personnel to assist A-level taxpayers who have maintained their status for three consecutive years [8]. - Joint incentives from tax authorities and related departments will be implemented, along with other measures based on actual conditions [9].

Core Viewpoint - The article emphasizes the importance of compliance with the new regulations regarding the reporting of tax-related professional service institutions and personnel, highlighting the consequences of non-compliance [5][6]. Group 1: Tax Professional Service Management - The "Management Measures for Tax Professional Services (Trial)" stipulates that institutions providing tax-related services must report their basic information as per regulations [5]. - Failure to report this information may lead to reminders, deadlines for correction, or even interviews by the tax authority [6]. - Serious violations can result in being classified as a dishonest entity, with the tax authority issuing risk warnings to clients and requiring on-site processing of tax-related business [6]. Group 2: VAT General Taxpayer Registration - Small-scale VAT taxpayers must register as general taxpayers according to policy, which can be done through the electronic tax bureau [10]. - The registration process includes two modes: confirmation and supplementary [13]. - In the confirmation mode, taxpayers confirm system-generated results, while in the supplementary mode, they fill in missing information based on pre-filled data [16]. Group 3: Important Considerations - Once registered as a general taxpayer, a taxpayer cannot revert to small-scale taxpayer status unless specified by the State Taxation Administration [17].