欢迎扫描下方二维码关注： 12 No 小张早啊，就这些吗? 对，火车票、高速费 小王适应的怎么样呀? 发票啥的都在这里 X 还在慢慢学噂 45 看，这就是你想问的 "特殊情况"~ 一般情况下，增值税普通发票 确实不能作为增值税进项税额的抵 扣凭证，但结合当前的税收优惠政 策,有3类特殊的普通发票可以抵扣 进项税额 都有哪三类呀? 第一类 旅客运输服务发票 包括员工出差取得的注明旅客身份信息 的航空运输电子客票行程单、铁路车票，以 及公路、水路等其他客票。 (E S 6.0 航空运输电子客票行程单 A D BOOKS 经铁路车票 出差取得的注明 旅客身份信息 fi 水路投 第二类 通行费发票 一是纳税人支付的道路通行费,取得 的收费公路通行费增值税电子普通发票 ( 需注明税额 ) 二是纳税人支付的桥、闸通行费，取 得的注明收费金额的通行费发票（ 可按公 式计算抵扣 ) 1: 注明税额的收费公路通行费 增值税电子普通发票 2 注明收费金额 li 的通行费发票 闸门通行费 这第三类嘛，你来猜猜， 和农产品有关, 和农产品有关的~ 还是发票 我知道了，是农产品收购发票和 农产品销售发票! BER 猜对啦! 发票和 I ...

Group 1 - The article provides a step-by-step guide on how to apply for the initial allocation of digital invoices through the new electronic tax bureau [1][2][4] - It explains the process for adjusting invoice quotas, including entering the application module and submitting necessary documents [2][6] - The article emphasizes the importance of verifying information before submission to ensure a smooth application process [1][5] Group 2 - The article outlines the specific steps for taxpayers to follow when adjusting their invoice limits, including selecting the type of adjustment and providing justification [6][12] - It details the necessary forms and attachments required for the adjustment application, highlighting the need for accuracy in the information provided [6][12] - The article mentions the role of tax authorities in reviewing and approving these applications, indicating a structured process for taxpayers [2][6]

Group 1 - The article discusses the process for taxpayers to issue invoices within the value-added tax (VAT) declaration period, highlighting a scenario where the total invoice amount is 3.2 million, but the available amount is only over 60,000 [2] - Taxpayers can issue invoices based on the remaining invoice amount from the previous month, provided it does not exceed the total invoice amount for the current month [3] - After completing the VAT declaration and passing the comparison, taxpayers can issue invoices according to the remaining invoice amount for the current month [3] Group 2 - The article outlines the deadlines for various tax declarations, including VAT, consumption tax, and corporate income tax, with specific dates for each type of tax [9] - Starting from October 1, 2025, corporate income tax prepayment will be implemented monthly for resident enterprises, with new reporting forms to be used from September 2025 [11] - Internet platform enterprises are required to report identity and income information of operators and employees between October 1 and 31, 2025 [13]

Core Viewpoint - The article provides detailed guidance on how general taxpayers should report value-added tax (VAT) related to construction services, including prepayment and unbilled income, as well as the treatment of input tax deductions and losses. Group 1: Reporting Prepaid VAT for Construction Services - General taxpayers providing construction services should report prepaid VAT in the "VAT and Additional Tax Declaration Form" under the section for tax offset situations, specifically in line 3 "Prepaid Tax for Construction Services" [2] - The second column of this line should reflect the prepaid VAT amount for the current period, while the fourth column should indicate the actual tax offset for the period, with any unutilized amount carried over to the fifth column as the ending balance [2] Group 2: Reporting Sales Amounts - The "Sales Amount" in the "VAT and Additional Tax Prepayment Form" should be reported as the total amount including tax [3] - For construction services, the sales amount should include all fees received, including tax, while real estate developers should report pre-received payments for properties sold, also including tax [4] - For rental income, the total amount received for leasing properties should be reported as well, including tax [5] Group 3: Reporting Unbilled Income - Taxpayers must report unbilled income according to the timing of VAT liability, even if no invoice has been issued [7] - General taxpayers should include unbilled income in the VAT declaration form under the relevant sections for unbilled amounts, while small-scale taxpayers should aggregate all sales income to determine eligibility for tax exemptions [7] Group 4: Reporting Input Tax Deductions - Taxpayers should report input tax deductions that need to be reversed in the "VAT and Additional Tax Declaration Form" under the section for input tax details [8] Group 5: Non-Normal Losses - Non-normal losses are defined as losses due to mismanagement leading to theft, loss, spoilage, or destruction of goods, as well as losses resulting from legal violations [16] - There are specific conditions under which input tax cannot be deducted from output tax, including losses related to non-normal situations [17][18]

Key Points - The article discusses the vehicle purchase tax exemptions and reductions for new energy vehicles in China, highlighting specific time frames and amounts for tax relief [1][4][6] - It outlines the procedures for taxpayers to report and pay vehicle purchase tax, including the use of electronic tax platforms [5][22] - The article emphasizes the importance of timely tax payment, stating that the tax obligation arises on the day of vehicle purchase and must be reported within ten days [7][6] Tax Exemption and Reduction Details - From January 1, 2024, to December 31, 2025, each new energy passenger vehicle is exempt from vehicle purchase tax, with a maximum exemption amount of 30,000 yuan [1] - For purchases made between January 1, 2026, and December 31, 2027, the vehicle purchase tax will be halved, with a maximum reduction of 15,000 yuan per vehicle [1] Tax Payment Procedures - Taxpayers must report and pay the vehicle purchase tax at designated tax authorities based on their vehicle registration location or personal residence [6][4] - The electronic tax bureau app and website provide convenient options for taxpayers to handle their vehicle purchase tax declarations and payments [5][22] Important Deadlines - The tax obligation occurs on the day of vehicle purchase, and taxpayers are required to report and pay the tax within ten days of this date [7][6]

Core Viewpoint - The article provides a detailed guide on how to fill out the VAT declaration forms for businesses, particularly focusing on the simplified taxation method for selling used equipment and fixed assets. Group 1: VAT Declaration Process - The first step involves converting the gross sales amount into a net sales amount using a 3% tax rate, where net sales = gross sales / (1 + 3%) [5] - The second step requires selecting the appropriate tax reduction code for used goods and filling in the corresponding tax reduction amounts in the VAT reduction declaration details [5][8] - The final step includes completing the main VAT declaration form with the simplified taxation sales amount, the calculated tax payable, and the total tax amount after reductions [5][8] Group 2: Tax Reduction Details - The tax reduction for selling used equipment is calculated at a rate of 1% of the net sales amount, which must be documented in the VAT reduction declaration details [5][8] - The system will automatically generate the main VAT declaration data after completing the supplementary forms [5][8] Group 3: Important Tax Filing Dates - The article outlines specific dates for filing various taxes, including VAT, income tax, and other related taxes, emphasizing the importance of timely submissions [14][18]

Core Viewpoint - The article discusses the implementation of the "Tax Payment Credit Management Measures" which will take effect on July 1, 2025, focusing on how businesses can rectify tax payment credit issues and the procedures involved in the credit repair process [11]. Group 1: Tax Payment Credit Repair Conditions - Businesses that have committed tax payment credit violations can apply for credit repair if they meet specific conditions [12]. - If the violation has been recorded in the tax payment credit evaluation, businesses can fill out the "Tax Payment Credit Repair Application Form" and submit it to the tax authority for re-evaluation [13]. - The tax authority will complete the credit repair process within 15 working days from the date of application acceptance [13]. Group 2: Credit Repair Process - If the violation has not yet been recorded in the tax payment credit evaluation results, businesses do not need to apply; the tax authority will update the results based on the correction of the violation during the annual evaluation [14]. - Businesses must ensure the authenticity of the credit repair application; if false commitments are discovered, the tax authority will revoke the repair results and deduct points accordingly [14]. - The tax authority will expand and optimize credit repair channels based on national regulations and gradually increase the scope of credit repair without application [14]. Group 3: Evaluation and Adjustment - The evaluation results include two scenarios: direct recording of the violation by the tax authority or inclusion of the violation in the annual evaluation indicators [15]. - The policies and management services applicable before the repair will not be retrospectively adjusted [15].

Core Viewpoint - The article discusses various tax policies and regulations related to high-tech enterprises, agricultural products, and the implications of tax exemptions and deductions for businesses [7][8][22]. Tax Policies for High-Tech Enterprises - High-tech enterprises that also qualify as software production and integrated circuit production companies can choose to apply a reduced corporate income tax rate of 15% or opt for a 25% statutory rate with a reduction [8][9][11]. Tax Exemptions for Agricultural Products - Agricultural producers selling self-produced agricultural products are exempt from value-added tax (VAT). However, products that are purchased or processed do not qualify for this exemption [15][18]. - Specific business models, such as "company + farmer" and seed production industries, can also benefit from VAT exemptions under certain conditions [16][22]. Common Misunderstandings in Tax Exemptions - There are common misconceptions regarding VAT exemptions for agricultural products, such as the belief that all sales of agricultural products are exempt, including processed goods [14][18]. - Taxpayers must separately account for exempt and reduced tax projects; failure to do so may result in the inability to claim exemptions [21][22].

Group 1 - The article discusses the process of correcting tax payment credit ratings for businesses that have rectified their dishonest behavior, with a completion timeline of 15 working days from the application acceptance date [3] - Businesses that have not yet had their dishonest behavior recorded in the tax credit evaluation results do not need to apply; tax authorities will update the results based on the correction status during the annual evaluation [3][4] - Tax authorities will expand and optimize credit repair channels according to national regulations and gradually increase the scope of credit repair without application based on tax credit information collection [3] Group 2 - The article outlines two scenarios for recording dishonest behavior in tax credit evaluations: direct judgment by tax authorities and inclusion in annual evaluation indicators [4] - The article references the "Tax Payment Credit Management Measures" published by the State Administration of Taxation, which serves as the policy basis for the discussed procedures [5]

Core Viewpoint - The article emphasizes the importance of compliance with invoicing regulations, highlighting that non-compliant invoices cannot be used for tax deductions, refunds, or reimbursements [4][6]. Invoicing Regulations - All units and individuals must issue invoices in numerical order, ensuring complete and accurate information, and must print all copies at once with consistent content [4]. - Invoices lacking the payer's full name or taxpayer identification number are deemed non-compliant and cannot be used for tax deductions or refunds [4]. - Since July 1, 2017, businesses must provide their taxpayer identification number or unified social credit code when requesting VAT invoices, and sellers must include this information on the invoices [4]. Consequences of Non-compliance - Obtaining non-compliant invoices can lead to significant issues, including the inability to use them as tax evidence [6]. - Any unit or individual is prohibited from issuing invoices that do not reflect actual business transactions, including altering item names or amounts on invoices [6]. Additional Information - The article references specific regulations from the National Taxation Administration regarding VAT invoice issuance and compliance [4][12].