增值税期末留抵税额退还
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重点节点 ▏个人所得税经营所得汇算清缴如何操作操作步骤
蓝色柳林财税室· 2026-01-25 02:02
Group 1 - The article outlines the steps for individuals to file their income tax returns through the Natural Person Electronic Tax Bureau, emphasizing the importance of accurate data entry and submission [2][3][4][6] - It details the process of collecting and submitting taxpayer information, including income totals, costs, and tax adjustments, which are crucial for the annual tax return [2][5][6] - The article highlights the necessity of confirming the accuracy of tax information before submission and provides guidance on how to check the status of the tax return after submission [3][4] Group 2 - The article introduces the 7th announcement from the tax authority, effective from September 1, 2025, which allows eligible VAT taxpayers to apply for refunds of end-of-period tax credits [16][18] - It specifies the conditions under which taxpayers can apply for tax refunds, including credit rating requirements and previous compliance history [18][19] - The article outlines the calculation methods for determining the refundable amounts based on the increase in end-of-period tax credits over specified periods [24][30]