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环境保护税申报之施工扬尘(按期)智能预填操作流程
蓝色柳林财税室· 2025-11-04 01:20
Core Viewpoint - The article provides a detailed step-by-step guide on how to declare the Environmental Protection Tax through the new electronic tax bureau, emphasizing the importance of compliance and the use of automated systems for tax declaration [2][3][5]. Summary by Sections Step-by-Step Process - Step 1: Access the new electronic tax bureau and log in using the required credentials [2]. - Step 2: Navigate to the tax declaration section and select the Environmental Protection Tax for reporting [3]. - Step 3: Fill in the necessary enterprise information and pollution source details, including the use of automatic monitoring methods for pollution calculation [4][5]. - Step 4: Complete the declaration by selecting the appropriate pollution control measures and submitting the information [5][3]. Environmental Protection Tax Declaration - The article outlines the specific requirements for declaring the Environmental Protection Tax, including the need for detailed information on pollution sources and control measures [3][5]. - It highlights that the declaration process can utilize automated calculations for pollution amounts based on construction activities [5]. Additional Features - The guide mentions the ability to save and submit the declaration electronically, streamlining the process for enterprises [5]. - It also notes that the system allows for the selection of various pollution control measures, which can impact the tax calculation [5].
跨省经营的总分公司享受研发费用加计扣除优惠,相关资料由总公司还是分公司留存备查?
蓝色柳林财税室· 2025-09-24 01:03
Group 1 - The article discusses the tax preferential policies for resident enterprises with unincorporated branches and non-resident enterprises under consolidated taxation, emphasizing the responsibility of the main institution to collect and retain documentation for tax benefits [2] - It highlights that branches and non-resident enterprises can independently enjoy tax benefits and must submit documentation to the main institution after annual tax settlement [2] - The article mentions specific tax incentives for individual businesses established by key groups, such as retired soldiers, allowing them to enjoy tax benefits for up to three years [11][12] Group 2 - The article provides instructions on how to download electronic invoices through the Electronic Tax Bureau APP, detailing the steps for invoice information queries [13][16] - It outlines the process for querying invoices, including selecting query types and entering relevant invoice numbers [17] - The article explains the options available for downloading invoices, including PDF and XML formats, to meet various user needs [19][20]