欢迎扫描下方二维码关注： | 文字 严睿婧 | 审核 金旭东 | | --- | --- | | 责编 裘 敬 | 编发 李一园 | ▼ 点击下方名片关注蓝色柳林财税室 ▼ ▲戳蓝色字关注蓝色柳林财税室 近期，不少纳税人集中咨询安置残疾人就业相关税收优惠政策，其中增值税即征即退政策备受关注。 为帮助大家精准掌握政策要点、规范享 受税收红利，我们特此整理了相关高频咨询问题，与大家一同学习了解！ (1) 享受税收优惠政策的条 件是什么? 01 ⊙ 纳税人(除盲人按摩机构外)月安 置的残疾人占在照服工人数的比例 不低于25%(含25%)，并且安置的残 疾人人数不少于10人（含10人）。 ☺ 盲人按摩机构月安置的残疾人 占在职职工人数的比例不低于25% (含25%)，并且安置的残疾人人数不 少于5人(含5人)。 02 依法与安置的每位残疾人 签订了一年以上(含一年) 的劳动合同或服务协议。 03 为安置的每位残疾人按月足额缴纳了 基本养老保险 基本医疗保 工伤保险 生育保险 失业保险 等社会保险 04 通过银行等金融机构向安 置的每位残疾人,按月支 付了不低于纳税人所在区 < 县适用的经省人民政府批准的月最 低工资标 ...

欢迎扫描下方二维码关注： 啊，您用的是 麻烦再帮我开一张 发票吧，谢谢。 购物卡，这个 我们不能开发 票了。 L 因为您买卡的时候，办卡的 单位已经开过发票了哦。我 们只能提供小票作为消费凭 为什 么呀? 证，不能再开发票了。 / DD ( 阿勒卡里什 国 N 呵 ! g (G 0 | 税务小知识 T 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。 来源杭州税务 《国家税务总局关于增值税小规模纳税人减免 增值税等政策有关征管事项的公告》(国家税 务总局公告2023年第1号)第八条"按固定期 限纳税的小规模纳税人可以选择以1个月或1个 季度为纳税期限,一经选择,一个会计年度内 不得变更"。 这里的一个会计年度,是指会计上所说的1-12 月,而不是自选择之日起顺延一年的意思。纳税 人在每个会计年度内的任意时间均可以向主管税 务机关提出,选择变更其纳税期限,但纳税人一 旦选择变更纳税期限后,当年12月3 ...

欢迎扫描下方二维码关注： 1.以企业业务身份登录电子税务局网页版。 | 2.点击【我要办税】→【涉税专业服务】→【委托业务办理】→【我的代理机构】。 | | --- | 3.进入"我的代理机构"界面后，点击【代理机构查询】，可查看代理机构信息。 国家税务总局微山县税务局 审核：国家税 务总局山东 省税务局征管和科技发展处 4.委托方若要与涉税专业服务机构签订代理协议，可点击【新增】。 5.录入代理机构统一社会信用代码、服务时间起止，点击【新增】维护服务项目，选择服务大类、服务中类、功能权限、服务人员。信息确认无误 后，点击【确定】。 6.提交后，系统向涉税专业服务机构推送确认任务，在代理机构没有确认前，该协议状态为"待代理机构确认"，委托方若要撤回代理协议可以点击 【撤回】。 | | 3 全国统一规范电子税务局 (四东 | | | | | S BIUNIER | | | | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | ← 波同 | 百万 > 我的代理机构 | | | | | | | | | | 新期 | 代理机构造角 | 代理 ...

欢迎扫描下方二维码关注： ⇧ 点 蓝字 关注 "蓝色柳林财税室" 来源：云南税务 供稿：楚雄税务 制图： 余露 来源 云南税务 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。 否可以享受免税? 小规模纳税人发生增值税应税 销售行为,合计月销售额超过10万 元,但扣除本期发生的销售不动产 的销售额后未超过10万元的,其销 售货物、劳务、服务、无形资产取 得的销售额免征增值税。 国家税务总局青海省税务局 TIMETO 您好! 这里是青岛12366纳税 缴费服务热线,请问有什么可 食 以帮您? 数电发票开具有误,应该由哪 方发起冲红申请? 《红字发票信息确认单》是在数 电发票试点纳税人发生开票有 误、销售退回、服务中止、销售 折让等情形,需要通过电子发票 服务平台开具红字数电发票或红 字纸质发票时,在电子发票服务 平台进行填开的表单。 具体规则如下: (1) 受票方未进行用途确认时, 由开票方通过电子发 ...

欢迎扫描下方二维码关注： 根据《国家税务总局关于增值税小规模 纳税人减免增值税等政策有关征管事项的 公告》(国家税务总局公告2023年第1号)规 定: 、增值税小规模纳税人 (以下简称小 规模纳税人)发生增值税应税销售行为,合 计月销售额未超过10万元 (以1个季度为1个 纳税期的, 季度销售额未超过30万元,下同) 的, 免征增值税。 小规模纳税人发生增值税应税销售行 为, 合计月销售额超过10万元, 但扣除本期 发生的销售不动产的销售额后未超过10万 元的,其销售货物、劳务、服务、无形资产取 得的销售额免征增值税。 二、适用增值税差额征税政策的小规模 纳税人，以差额后的销售额确定是否可以享 受《财政部 税务总局关于明确增值税小规模 纳税人减免增值税等政策的公告》(财政部 税务总局公告2023年第1号) 第一条规定的 色征艳值税政等 来源 山西税务税宣速递 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 ...

Group 1 - The article discusses the tax exemption policy for small-scale taxpayers with monthly sales below 100,000 yuan, which is effective until December 31, 2027 [12] - It highlights that individuals purchasing newly issued government bonds, local government bonds, and financial bonds can benefit from the VAT exemption policy as per the announcement by the Ministry of Finance and the State Taxation Administration [12] - The relevant announcement (Announcement No. 19 of 2023) specifies that interest income from these bonds will be eligible for the small-scale taxpayer exemption [11][12]

Group 1 - The article emphasizes that talent is the primary resource for enterprise development, and investments in employees can create more value for companies while being tax-deductible [2][3]. - The "Three Labor" expenses for corporate income tax include employee welfare expenses, union expenses, and employee education expenses [2][3]. - Employee welfare expenses are deductible up to 14% of the total salary and wages, while any excess is not deductible [2][3]. - Union expenses are deductible up to 2% of the total salary and wages, with any excess not deductible [3]. - Employee education expenses can be fully deducted for software production companies, and any unallocated training expenses can be carried forward to future tax years [4][5]. Group 2 - For integrated circuit design companies and qualifying software companies, employee training expenses must be accounted for separately and can be deducted based on actual expenses, with excess amounts carried forward [5]. - Reasonable salary and wages must comply with established company policies and industry standards, and should not be aimed at tax evasion [7]. - The total salary and wages for deduction purposes exclude employee welfare expenses, education expenses, union expenses, and various social insurance contributions [7]. - State-owned enterprises have salary limits set by government departments, and any excess cannot be included in the total salary for tax deduction [7]. Group 3 - The article cites relevant policies and regulations, including the Corporate Income Tax Law Implementation Regulations and notices from the State Administration of Taxation regarding salary and welfare expense deductions [8].

Group 1 - The article discusses the process for individuals to apply for personal income tax records starting from January 1, 2019, through various methods including the Personal Income Tax APP, the Natural Person Electronic Tax Bureau web portal, and in-person at tax service halls [8][9]. - It outlines three specific methods for obtaining tax records: via the Personal Income Tax APP, through the Natural Person Electronic Tax Bureau web portal, and by visiting tax service halls with valid identification [8][10]. - The article highlights a tax policy for small-scale VAT taxpayers, stating that those with monthly sales below 100,000 yuan are exempt from VAT, and those subject to a 3% tax rate can benefit from a reduced rate of 1% [10][11]. Group 2 - The VAT exemption policy for small-scale taxpayers is set to remain in effect until December 31, 2027 [10]. - The policy is based on the announcement from the Ministry of Finance and the State Taxation Administration regarding VAT reductions for small-scale taxpayers [11].

Group 1 - The core viewpoint of the article emphasizes the tax incentives provided by the government to support the development of the manufacturing industry, particularly through VAT policies for new wall materials [1][2]. - The VAT refund policy for new wall materials allows eligible taxpayers to receive a 50% refund on the VAT paid for the sale of these materials, as specified in the relevant government notification [2][4]. - The policy has been in effect since July 1, 2015, and continues to support manufacturers in the sector [3]. Group 2 - To qualify for the VAT refund, the sold new wall materials must not fall under categories that are eliminated or restricted by the National Development and Reform Commission or classified as high pollution by the Ministry of Ecology and Environment [4][5]. - Taxpayers must also maintain a credit rating above C level to be eligible for the tax benefits [5]. - Applications for the VAT refund must be submitted in accordance with the tax obligation occurrence time, ensuring timely compliance with the tax period [6]. Group 3 - Initial applications for VAT refunds require submission of specific documentation to the tax authority, while subsequent applications can be simplified if no changes in supporting documents occur [7]. - The application process can be conducted through various channels, including online tax services and physical tax service halls [8]. - The policy is based on the official notification from the Ministry of Finance and the State Administration of Taxation regarding VAT for new wall materials [9].

Group 1 - The article discusses the initiation of the 2026 urban and rural residents' medical insurance payment in Shanxi Province and provides guidance on how to use personal medical insurance accounts to pay for family members' insurance fees [1][3] - It outlines the process for adding family members to the medical insurance account sharing system, which includes reading and agreeing to the family account sharing notice [7][8] - The article emphasizes that the authorized person's personal account balance must exceed 1000 yuan for shared funds to be used, and that family members must be enrolled in the Shanxi Province employee or urban-rural resident medical insurance [8][14] Group 2 - The article details the steps for managing family members within the shared account, including how to unbind members and modify authorization details [11][12] - It explains the process for paying the urban-rural residents' medical insurance fees on behalf of family members, including the need to confirm payment details and read the payment commitment [12][13] - The article notes that starting from September 2024, the scope of family account sharing will expand to include close relatives such as spouses, parents, children, and grandparents [13][14]