欢迎扫描下方二维码关注： 企业如果有员工入职或者离职，要及时在自然人电子税务局扣缴端更新信息，下面一起来看看操作指引吧～ 1、登录自然人电子税务局扣缴客户端。 2、点击【首页】-【人员信息采集】，进入人员添加界面。 员 工 入 职 3、人员信息填写。 （1）境内人员信息填写。 ①选择【境内人员】，点击【添加】，进入境内人员信息填写页面。 | 自然人电子税务局(扣缴瑞) | | | | | | | | - 1 | | --- | --- | --- | --- | --- | --- | --- | --- | --- | | 4800 | | RONOHOWA | | | 日 2017年 12 14 11:21:00 日 2012年 0 | | | 三 2008 | | 代相代级 | | | | | | | | 0 × | | | | ● ■页 >> 人员维里出售 | | | | | | | | S. 人员信息安集 8 专项附加打除信息可值 | 0 | 2. 只剩"胚迷细心"的的眼人才能进行起歌申配蛋作,演及时进行《短当】。 | | 1. 酒加布施研修处人的电设信息加盟培训,不再力强北糖血颖的人员及时尚非德国 ...

欢迎扫描下方二维码关注： 来源：北京税务 未申报信息 0 1 方式一： 登录新电子税务局后，您可以点击【我要查询】—【一户式查询】—【未申报查询】进入功能页面， 一 新电子税务局 如何查询未申报信息、缴款信息 输入查询条件后进行查询。 0 2 方式二： 您可以通过首页【热门服务】下方的【税务数字账户】模块进入概览页面，依次点击【账户查询】— 【申报信息查询】—【未申报查询】即可查看您的应申报未申报信息。 缴款信息 二 登录新电子税务局后，依次点击【我要查询】—【一户式查询】—【缴款信息查询】，输入查询条件后即可查询您的 缴款信息。 来源 北京税务 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。 \1/0 只 4/1 / 扣缴义务人在预扣预缴本年度 1月份工资薪金时,哪些员工可 以直接按照6万元减除费用扣 席? 对上一完整纳税年度内每月均在同 一单位预扣预缴工资、薪金所得个人所得 税且全年工资、薪金 ...

Group 1 - The article discusses the tax declaration process for small-scale taxpayers based on their quarterly sales revenue, specifically addressing the threshold of 300,000 yuan for exemption from value-added tax (VAT) [2][4]. - If the quarterly total sales do not exceed 300,000 yuan, small-scale taxpayers can fill in the exempt sales amount in the designated section of the VAT declaration form without needing to report additional details [2][3]. - For taxpayers whose quarterly sales exceed 300,000 yuan, they are required to report their sales in the appropriate sections of the VAT declaration form, indicating the applicable VAT rates [4][5]. Group 2 - The article outlines the specific sections of the VAT declaration form that small-scale taxpayers must complete, including details on exempt sales and the calculation of taxable amounts [5][6]. - It emphasizes the importance of accurate reporting in the VAT declaration process to ensure compliance with tax regulations [10][12]. - The article also touches on the implications of tax credit ratings for businesses, particularly regarding their eligibility for certain benefits and evaluations based on their tax compliance history [10][11].

Group 1 - The article discusses the tax declaration process for small-scale taxpayers, specifically focusing on the filling out of the VAT and additional tax declaration forms for those with quarterly sales of less than 300,000 yuan [3] - It highlights the exemption for small-scale taxpayers when issuing ordinary invoices, detailing how to report exempt sales in the appropriate sections of the tax declaration form [3] - The article also mentions the reduced VAT rate of 1% for taxpayers with quarterly sales exceeding 300,000 yuan, and how to report the corresponding tax reduction in the declaration [3] Group 2 - The article provides guidance on the special additional deductions for continuing education, allowing taxpayers to deduct up to 8,400 yuan in a year if they meet certain criteria [10] - It specifies that taxpayers do not need to retain documentation for continuing education deductions but must keep relevant certificates for vocational qualifications [11] - The article clarifies that taxpayers who terminate their continuing education must inform the tax authorities or withholding agents about the changes [13]

Core Viewpoint - The article emphasizes the importance of declaring unbilled income for tax compliance and outlines the potential risks associated with non-compliance, including penalties and reduced tax credit ratings for businesses [9][10]. Group 1: Importance of Declaring Unbilled Income - According to the "Interim Regulations on Value-Added Tax of the People's Republic of China," the tax obligation for value-added tax arises on the day of receiving payment or obtaining a sales receipt, regardless of whether an invoice has been issued [9]. - Small-scale taxpayers must consolidate all sales income, including both billed and unbilled income, to determine eligibility for tax exemptions [11]. Group 2: Risks of Non-Compliance - Non-compliance with tax declaration regulations can lead to severe penalties, including fines ranging from 50% to five times the amount of unpaid taxes, and potential criminal charges for tax evasion [10]. - Actions such as falsifying records or failing to declare income can result in a downgrade of the taxpayer's credit rating, affecting their ability to obtain invoices, participate in tenders, secure financing, and apply for subsidies [10]. Group 3: Tax Declaration Procedures - For small-scale taxpayers with quarterly sales not exceeding 300,000 yuan, they are exempt from value-added tax and should report this in the designated section of the tax declaration form [12]. - If quarterly sales exceed 300,000 yuan, taxpayers must report the applicable value-added tax in the appropriate sections of the tax declaration form [14]. Group 4: Handling Unbilled Income - When issuing invoices for previously unbilled income, businesses should adjust their tax declaration by reducing the corresponding sales amount in the relevant sections of the tax form [16][18]. - General taxpayers can reflect unbilled income in the designated columns of the tax declaration form for the current period [18]. Group 5: Other Tax Types - For taxes other than value-added tax, there are no special rules for declaring unbilled income; taxpayers must adhere to the established obligations and deadlines for each tax type [21].