Group 1 - The article provides detailed instructions for small-scale taxpayers on how to declare and pay value-added tax (VAT) and additional taxes through the electronic tax bureau [1][21] - It outlines two declaration methods for small-scale taxpayers: confirmation declaration and form-filling declaration, with specific steps for each method [4][22] - The confirmation declaration requires taxpayers to verify sales income and report any unbilled income separately for goods and services [5][6][7] Group 2 - General taxpayers must also log into the electronic tax bureau to declare VAT and additional taxes, with three declaration modes: confirmation, supplementary, and form-filling [21][22] - The confirmation mode for general taxpayers involves verifying displayed data and making necessary adjustments for unbilled income [23][25] - The article emphasizes the importance of timely tax declaration, even if no business activity occurred, to avoid negative impacts on the company's tax credit rating [31][42] Group 3 - Common misconceptions regarding VAT declaration are addressed, such as the belief that no declaration is needed if no invoices are issued [32][34] - Taxpayers are reminded that unbilled income creates a tax obligation and must be reported accordingly [32][46] - The article highlights the consequences of failing to declare taxes accurately, including potential penalties and impacts on business operations [43][44]

欢迎扫描下方二维码关注： 责编：晨阳 编审：塔娜 来源内蒙古税务 欢迎扫描下方二维码关注： 量，维护国家税收利益和纳税人台法权益，助力优化税收 营商环境。 二、涉税专业服务的适用群体是谁？ ▶ 涉税专业服务机构 涉税服务人员 在中华人民共和国境内 提供涉税专业服务,适用本办法 涉税专业服务是指接受委托，利用专业 知识和技能，就涉税事项向委托人提供 的税务代理等服务。 三、涉税专业服务机构都包含哪些？ ▶ 涉税专业服务机构包括以下内容: 税务师事务所 提供涉税专业服务的 会计师事务所 提供涉税专业服务的 提供涉税专业服务的 律师事务所 代理记账机构 提供涉税专业服务的 提供涉税专业服务的 税务代理公司 财税类咨询公司 其他提供涉税专业 服务的机构 四、涉税服务人员具体指的是哪些人员? | 在涉税专业服务机构任职或 受雇提供涉税专业服务的人员 以及 依照法律法规部门规章规定 提供涉税专业服务的其他人员 五、涉税专业服务内容都包含哪些? ▶ 来源：内蒙古税务 编发：纳税服务和宣传中心 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 ...

欢迎扫描下方二维码关注： 供稿：三门县局 作者：方佳俊 谢薇薇 陈超男 来源 台州税务 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。 如何审报 末开票收/ 1.为什么要申报未开票收入? [? 根据《中华人民共和国增值税暂行条 例》规定:增值税纳税义务发生时间:发 生应税销售行为，为收讫销售款项或者取 得索取销售款项凭据的当天;先开具发票 的,为开具发票的当天。所以无论是否开 E L F L 具友崇,纳祝义穷友生功需如头中恨。 2.不按规定申报会有哪些风险? 根据《中华人民共和国税收征收管理 法》第六十三条规定:纳税人伪造、变 造、隐匿、擅自销毁帐簿、记帐凭证，或 者在帐簿上多列支出或者不列、少列收 入,经税务机关通知申报而拒不申报或者 进行虚假的纳税申报,不缴或者少缴应纳 税款的,是偷税。对纳税人偷税的,由税 务机关追缴其不缴或者少缴的税款、滞纳 金,并处不缴或者少缴的税款百分之五十 以上五倍以 ...

Core Viewpoint - The article emphasizes the importance of timely tax declaration and compliance with tax laws, highlighting common misconceptions among businesses regarding tax obligations and the necessity of filing even in cases of zero income or tax exemptions [10][12][18]. Tax Declaration Compliance - Businesses must declare taxes according to the legal and regulatory requirements, even if there is no taxable income during the tax period, to avoid penalties [10]. - Zero declaration does not equate to non-declaration; businesses must file zero declarations on time to prevent late fees and fines [10]. Misconceptions About Tax Filing - There is a misconception that businesses enjoying tax exemptions do not need to file tax declarations; however, they are still required to submit declarations during the exemption period [12][13]. - Another common misunderstanding is that unbilled income does not need to be reported for value-added tax (VAT); in fact, VAT obligations arise upon the occurrence of taxable sales [14][15]. - Small-scale taxpayers cannot unilaterally change their tax filing frequency; once a choice is made, it remains in effect for the entire accounting year [16]. - Small-scale taxpayers must consider all taxable sales when determining eligibility for VAT exemptions, as the total sales amount is used to assess whether the exemption threshold is met [18].

Core Viewpoint - The article discusses the handling of unbilled income for general taxpayers, emphasizing the importance of proper reporting to avoid duplicate tax payments [2][4]. Group 1: Tax Reporting Guidelines - General taxpayers can report unbilled income without filling it in the tax declaration, as long as they handle it correctly in subsequent declarations [2][4]. - It is crucial for general taxpayers to accurately fill in sales figures in the corresponding sections of the tax report [2]. Group 2: Tax Refund Conditions - Real estate development enterprises classified as general taxpayers can apply for a refund of newly added input tax credits if certain conditions are met [7]. - To qualify for a tax refund, the newly added input tax credits must be greater than zero for six consecutive months, and the amount at the end of the sixth month must not be less than 500,000 yuan [8].

Core Viewpoint - The article emphasizes the importance of accurately reporting value-added tax (VAT) income, including both invoiced and non-invoiced income, to avoid legal penalties and ensure compliance with tax regulations [3][4]. Group 1: VAT Reporting Obligations - VAT taxpayers must report all income, including non-invoiced income, in the VAT declaration form, as per the regulations outlined in the Provisional Regulations on Value-Added Tax of the People's Republic of China [3][4]. - Failure to report non-invoiced income can lead to severe consequences, including tax recovery, late fees, and potential criminal charges for tax evasion [4]. Group 2: Reporting for General and Small-Scale Taxpayers - General VAT taxpayers must fill out specific sections in the VAT declaration form for non-invoiced income, detailing sales amounts and applicable tax rates [6]. - Small-scale VAT taxpayers are exempt from VAT if their total monthly sales do not exceed 100,000 yuan or quarterly sales do not exceed 300,000 yuan [7]. - If small-scale taxpayers exceed the quarterly sales threshold of 300,000 yuan, they must report non-invoiced income in the appropriate sections of the VAT declaration form [8].

Core Viewpoint - The article discusses the procedures for maintaining property tax sources in the context of changing rental income due to rent adjustments, emphasizing the importance of timely tax reporting and compliance with electronic tax systems [1][2][9]. Summary by Sections Property Tax Source Maintenance - Companies must adapt their property tax source maintenance practices when rental income changes, as demonstrated by a case where a property valued at 3 million yuan was rented out with an initial monthly rent of 10,000 yuan, later increased to 11,000 yuan [2][9]. - The total rental income for the first half of 2025 was 120,000 yuan, while the adjusted total for the second half was 66,000 yuan due to the rent increase [2][9]. Electronic Tax Reporting Process - The process begins with logging into the electronic tax bureau, navigating to the tax declaration section, and selecting the property tax source collection and combined declaration [2][3]. - Specific steps include selecting the property tax type, entering the relevant tax source information, and submitting changes related to rental income adjustments [4][5][7]. Tax Source Information Submission - When submitting tax source information, companies must indicate the change in rental income, specifying the change date as June 30, 2025, and the new rental income for the second half of the year as 66,000 yuan [9][10]. - The article highlights the importance of accurately reporting rental income to avoid tax discrepancies and ensure compliance with tax regulations [9][10].