01 存在房产税但城镇土地使用税未申报 常见错误： 可能是房产税已申报，但城镇土地使用税未申报；也可能是税源信息采集时，房产税与城镇土地使用税所对应的不 动产单元号栏次填写不一致，导致触发疑点。 比对规则： 所属期申报房产税的税源信息中"不动产单元号"栏次与所属期申报城镇土地使用税的税源信息中"不动产单元号"栏 次进行比对。 欢迎扫描下方二维码关注： 核对所属期房产税、城镇土地使用税是否申报。若未申报，及时进行补申报。 自查要点： 若自查核对已申报，进一步检查房产税与城镇土地使用税税源信息采集中"不动产单元号"栏次是否填写，确保税源信息维护完 整一致。 进入【财产和行为税税源采集及合并申报】模块，点击【填表式申报】。 点击左侧【城镇土地使用税、房产税税源明细表】。 选择【城镇土地使用税税源信息】或【房产税税源信息】后，点击【基本信息】。 核对 "权属证书类型" "产权证书类型" "不动产单元号"栏次信息。 温馨提示： 2 016年前房产证与土地证两证都未标明不动产单元号，2 016年两证合并为不动产权证，证书标明不动产单元号。 若证书无不动产单元号，则房产税税源信息"产权证书类型"选择"其他"，城镇土地使用税 ...

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欢迎扫描下方二维码关注： L 客户说要退货, 但发 票已被认证抵扣，该 品网 外 网 怎么处理啊? 可不能 超期! 让我给您细细道来~退货时，发票的处 理方式根据具体情况而有所不同。 B 政策规定 《中华人民共和国发票管理 办法实施细则》 第二十七条 规定，开具电子发票后，如 发主销售退回、开票有误 应税服务中止、销售折让等 情形的，应当按照规定开具 红字发票。 0 10 O 核心前提: 好 购买方未认证抵扣 销售方进行确认信息录入即可开 具红字发票。 图 处理流程 销售方登录电子税务局 0- 点击【我要办税】 【发票使用】 【红字发票开具】 【红字信息确认单录入】 录入查间条件后 点击【查询】找到相应票据 点击【选择】 O 根据实际情况在"开具红字发票原因" c 栏选择原因 需要区分原发票是否已认证抵扣 o 点击【提交】，提示红字发票信息确认 单提交成功 罗 듣 号 但我们公司的财务已经 将这张发票申报抵扣了 进顶税, 那可咋力? 别担心，双方都可以处理。购买方或销 售方发出《红字发票信息确认单》，经 对方确认后即可开具红字发票。 了 购买方已认证抵扣 > 項目購入車信息 →側V《紅字及美信雪鳴V喜》 地址 ...

Core Viewpoint - The article discusses the new regulations issued by the State Taxation Administration regarding the management of general VAT taxpayer registration, effective from January 1, 2026, highlighting key changes and requirements for taxpayers [3]. Summary by Sections General Taxpayer Registration - Taxpayers exceeding the specified annual VAT sales threshold can opt not to register as general taxpayers if they fall into two categories: non-enterprise units with infrequent taxable transactions and individuals [5]. Annual VAT Sales Threshold - The annual VAT sales threshold is defined based on the cumulative taxable sales over a continuous period of up to 12 months or four quarters, including months or quarters without sales revenue [5]. Reporting Procedures - Taxpayers must report adjustments to their sales figures due to self-corrections, risk control checks, or tax audits within 10 working days from the adjustment date if their annual VAT sales exceed the threshold [5][6]. Effective Date - The regulations will take effect on January 1, 2026, with specific provisions for taxpayers who exceed the sales threshold during the reporting period [6]. Retrospective Registration - Taxpayers who have been filing as small-scale taxpayers must correct their filings to reflect general taxpayer status from the effective date of the new regulations [6]. Small-Scale Taxpayer Registration - Taxpayers wishing to choose small-scale taxpayer status must submit a written explanation to the tax authority and report any changes in eligibility promptly [6]. Other Considerations - The announcement mandates that relevant documentation must be retained for future reference, and the management of the general taxpayer guidance period will cease from January 1, 2026 [6].

Core Viewpoint - The article emphasizes the importance of tax compliance for enterprises, highlighting common misconceptions regarding tax declaration obligations and the necessity of timely submissions regardless of business activity or income status [10][12][13]. Misconceptions and Compliance Guidelines - Misconception 1: Enterprises that have not conducted business and have no income are exempt from tax declaration. Compliance Reminder: According to the Tax Collection and Administration Law, taxpayers must submit tax declarations even if there is no taxable income [10][12]. - Misconception 2: Enterprises enjoying tax exemptions do not need to file tax declarations. Compliance Reminder: Taxpayers must still file tax declarations during the exemption period [13]. - Misconception 3: Income not invoiced does not require VAT declaration. Compliance Reminder: VAT obligations arise upon receipt of payment or issuance of invoices, necessitating timely VAT declarations [14][16]. - Misconception 4: Small-scale taxpayers can change their reporting frequency based on quarterly sales. Compliance Reminder: Once a reporting frequency is chosen, it cannot be changed within the same accounting year [18][19]. - Misconception 5: Small-scale taxpayers can enjoy VAT exemptions based on selective sales figures. Compliance Reminder: All taxable sales must be aggregated to determine eligibility for VAT exemptions [20][21].

Group 1 - The article discusses the process for taxpayers whose annual taxable sales exceed the small-scale taxpayer threshold set by the Ministry of Finance and the State Taxation Administration, allowing them to opt for small-scale taxpayer status under certain conditions [2][3] - Taxpayers must submit a statement to the tax authority if they choose to be taxed as small-scale taxpayers, which can be done through the electronic tax bureau [2][3] - The system will auto-fill data based on the taxpayer's identity and historical tax behavior, requiring confirmation and additional information from the taxpayer [3] Group 2 - Taxpayers with an annual taxable sales amount of 0.00 yuan during the specified period must register as general VAT taxpayers unless they meet certain policy criteria to apply for small-scale taxpayer status [3] - The article provides examples of situations that can be included in the statement for opting for small-scale taxpayer status, such as non-recurring taxable services or being a non-enterprise entity [3] - Failure to register as a general VAT taxpayer will result in tax calculations based on sales revenue according to the VAT rate, without the ability to deduct input tax [3]