Group 1 - The article discusses the tax implications for companies hiring university students for summer internships, specifically regarding labor remuneration not exceeding 800 yuan per person per occasion, which does not require individual income tax payment but still necessitates tax declaration by the company [2][3] - It clarifies that for labor remuneration income below 800 yuan, the pre-withholding personal income tax amount is zero, but companies must still file a zero declaration for personal income tax [2] - The article also addresses the tax treatment of prizes won by employees in company activities, stating that cash prizes and gifts should be classified as salary income and subject to personal income tax withholding by the company [3] Group 2 - The article emphasizes that expenses incurred for expert travel, such as airfare and accommodation, should be classified as business entertainment expenses rather than travel expenses, allowing for a 60% deduction of these costs from corporate income tax, capped at 5% of annual sales [3] - It mentions that gifts given to individuals outside the company during events like annual meetings or celebrations are considered "occasional income" and are subject to personal income tax [3] - The article references relevant tax regulations, including the Implementation Regulations of the Individual Income Tax Law and the Corporate Income Tax Law, to support its points [3]

Core Viewpoint - The article discusses the importance of tax-related professional services and outlines the various services provided by tax service institutions, emphasizing compliance with tax laws and regulations [4][5]. Group 1: Tax Professional Services - Tax professional services include tax declaration agency, general tax consultation, long-term tax advisory, tax compliance planning, tax verification, tax situation review, and other tax-related agency services [4][5]. - The services aim to assist taxpayers and withholding agents in accurately reporting taxes and ensuring compliance with tax regulations [4][5]. Group 2: Service Categories - The main categories of services include: - Tax declaration agency services, which involve preparing and signing tax declaration forms [5]. - General tax consultation services for daily tax matters [5]. - Long-term professional tax advisory services for complex tax issues [5]. - Tax compliance planning to align business activities with tax laws [5]. - Tax verification services to confirm the legality and authenticity of tax matters [5]. - Tax situation reviews commissioned by administrative or judicial bodies [5]. - Other tax-related agency services, including bookkeeping and tax refund applications [4][5].

Core Viewpoint - The article provides detailed instructions on how to use the new electronic tax bureau for various tax-related inquiries and operations, including checking general taxpayer qualifications, reporting deposit account information, and handling cross-regional tax matters. Group 1: General Taxpayer Qualification Inquiry - To check if a business has general taxpayer qualifications, users can access the new electronic tax bureau through two main paths: 1. Without logging in, click on "Public Services" and then "General Taxpayer Qualification Inquiry," entering the taxpayer identification number or name followed by a verification code [3]. 2. After logging in, navigate to "I Want to Query" > "One-Stop Query" > "Taxpayer Information Inquiry" [4]. - If no information is found, the business is not a general taxpayer [5]. Group 2: Reporting Deposit Account Information - Users can report deposit account information by logging into the new electronic tax bureau and selecting "I Want to Handle Tax" > "Comprehensive Information Report" > "System Information Report" > "Deposit Account Report" [7]. - Alternatively, users can search for "Deposit Account Report" in the search bar, click to add a new account, and enter the bank account information for submission [9]. Group 3: Cross-Regional Tax Matter Reporting - Businesses engaged in cross-regional operations can apply for a delay in reporting tax matters that have been issued but not verified or have been verified but not responded to [11]. - The process involves logging into the new electronic tax bureau, selecting "I Want to Handle Tax" > "Comprehensive Information Report" > "Tax Source Information Report" > "Cross-Regional Tax Matter Report" [12]. - Users can query existing reports, add new ones, or modify existing reports based on specific conditions [13]. Group 4: Delay Application for Cross-Regional Tax Matters - To apply for a delay, users select the report needing a delay and click on "Delay," which leads to a page for entering the new effective date of the contract [15]. - After submission, a success message will appear, and users can download the report form or return to the main interface [17].

欢迎扫描下方二维码关注： 什么是存款账户账号报告？ 一 存款账户账号报告是 指纳税人在开业或从事生产、经营过程中，开立或变 更存款账户后，需要将全部账号信息向税务机关报告。 存款账户账号报告时间是多久？ 二 纳税人完成身份信息报告后，应当 自开立基本存款账户 或者 其他存款账户 之日起15日内 ，向主管税务机关书面报告其全部账号； 存款账户发生变化 的， 应当 自发生变化之日起15日内 ，向主管税务机关书面报告。 存款账户账号报告的办理路径 您可以登录电子税务局【我要办税】-【综合信息报告】-【制度信息报 SHAANXI SHUIWU 新办企业在完成基础信息报告之后，需要在规定时间内完成制度信息报 告。 制度信息报告主要 包括存款账户账号报告、财务会计制度及核算软件备案 报告等。 那么， 如何在电子税务局上进行存款账户账号报告相关操作呢？ 一起来看 看吧！ 三 告】-【存款账户账号报告】模块办理此业务，该模块可完成 存款账户信息的新 增、变更或注销等事项 。 第四步 提交完成后，可查看或下载 《纳税人存款账户账号报告表》 ，点击 【立即 办理银税三方（委托）划转协议】 ，还可直接跳转 【三方协议签订】 页面， ...