欢迎扫描下方二维码关注： 首页 我要办股 个体工商户可通过电子税务局查询是否为定期定 额户,具体操作步骤如下: 方式 以企业业务登录电子税务局, 在首页左上角可以查 看 "定期定额" 或 "查账征收" 标签。 全国统一规范电子税务局 ( 山西 公众服务 地方特色 首页 我腰力税 我要查询 定期定額 草它 在市不旨6- 2025-10-08 暂无数据 2025-10-03 全国统一规范电子税务局 ( 山西 首页 我要力税 我腰查询 公众服务 地方特色 我的德办 查账:征收 风险经与 年各收文书 官方 5本月征期结束还有6天 曼作 我的信徒 每天数据 暂无数据 以企业业务登录电子税务局, 依次点击 【我要查询】 - 【一户式查询】 -【纳税人信息查询】; 进入"纳税人信息查询" 界面, 点击【核定征收信息】 - 【定期定额核定信息查询】; 录入查询条件,点击【查询】,若查询结果中有核定 信息, 说明为定期定额征收; 若无结果, 则为查账征收。 国统一规范电子税务局 (2山 ←返回 與你四世、得意 < 是祖狂法 < 日益形家的弟 | 纳税人基本信息 | 税费种认定信息 | 资格信息查询 | 1 100 核定征收信息 ...

欢迎扫描下方二维码关注： 为了帮助个体工商户朋友们更好地掌握开票流程，我们整理了开票相关的一些热点问题，一起来看看吧~ 1. 我是一家个体工商户，现在开票是不是都用数电发票？还需要去税务局领纸质发票吗？开票前要不要先申请？ 答： 数电发票与纸质发票具有 同等法律效力 ，且领票流程更简化，纳税人 无需 使用税控设备， 无需 申领发票，系统自动赋予 开具发票总额度，也就是说，符合条件的新办纳税人基本实现" 开业即可开票 "。 点击下方链接 查 看视频讲解： 《2分钟带你了解"数电发票"》 2. 我想在电脑上自己开票，具体是在哪里操作呢？ 答： 您可以通过电子税务局，在首页左下角的"热门服务"中，点击【发票业务】，进入【蓝字发票开具】模块，也可以在首 页进入【我要办税】，左侧菜单栏选择【发票使用】，在"发票开具"下点击进入【蓝字发票开具】模块进行开票。 点击下方链接 查看具体操作流程： 《数电发票丨如何开具蓝字发票？》 3. 我 出门在外，手边没有电脑，客户又急着要发票，这可怎么办？ 答： 别着急！现在使用 电子税务局App ，可以随时随地实现"掌上"开具数电发票，非常方便！ 点击下方链接 查看具体操作流程： 《如 ...

欢迎扫描下方二维码关注： 根据《财政部 国家税务总局关于安置残 疾人员就业有关企业所得税优惠政策问题的 通知》(财税〔2009〕70号) 规定: 一、企业安置残疾人员的,在按照支付给 残疾职工工资据实扣除的基础上, 可以在计算 应纳税所得额时按照支付给残疾职工工资的 100%加计扣除。 企业就支付给残疾职工的工资, 在进行企 业所得税预缴申报时,允许据实计算扣除;在 年度终了进行企业所得税年度申报和汇算清缴 时, 再依照本条第一款的规定计算加计扣除。 二、残疾人员的范围适用《中华人民共和 国残疾人保障法》的有关规定。 三、企业享受安置残疾职工工资100%加 计扣除应同时具备如下条件: (—) 小女直的母业伐矢人女月正欲缆纳 了企业所在区县人民政府根据国家政策规定的 基本养老保险、基本医疗保险、失业保险和工 伤保险等社会保险。 (三)定期通过银行等金融机构向安置的 每位残疾人实际支付了不低于企业所在区县适 用的经省级人民政府批准的最低工资标准的 工资。 (四) 具备安置残疾人上岗工作的基本设 施。 根据《国家税务总局关于发布修订后的 <企业所得税优惠政策事项办理办法>的公告》 (国家税务总局公告2018年第23 ...

Core Viewpoint - The article emphasizes the importance of compliance with tax regulations, particularly regarding the "fixed-rate taxation" method for small-scale enterprises, and highlights the risks associated with improper tax reporting practices [6][10]. Group 1: Tax Reporting and Compliance - Small-scale companies can opt for "fixed-rate taxation" if they meet certain criteria, such as having disorganized accounts or incomplete cost documentation [3][4]. - Tax authorities have the right to determine tax amounts if a taxpayer fails to maintain proper records or provides incomplete information [5][9]. - If a business has established proper accounting practices but continues to report under the fixed-rate method, it may face risks of tax evasion accusations [6][10]. Group 2: Tax Declaration Requirements - If a business exceeds its fixed-rate threshold during a reporting period, it must declare all income truthfully and pay the corresponding taxes [6][9]. - The "fixed-rate taxation" method is not a permanent benefit; it is a management approach taken by tax authorities due to the taxpayer's inability to comply with standard reporting [6][10]. - The specific thresholds for declaring income above the fixed rate are determined by provincial tax authorities [9].

Core Viewpoint - Individual businesses are injecting vitality and innovation into the market, supported by favorable tax policies from the government, which provide a low-threshold and high-autonomy platform for entrepreneurship [1] Tax Composition - Value-added Tax (VAT) for small-scale taxpayers is set at a reduced rate of 1% for taxable sales under 5 million yuan until the end of 2027, with exemptions for monthly sales under 100,000 yuan [3] - Additional taxes, including local education and urban maintenance taxes, are halved under the "six taxes and two fees" policy, resulting in minimal tax burden [4] - Personal business income tax is the most significant tax affecting individual businesses, with two assessment methods: bookkeeping and simplified assessment [5] Differences Between Assessment Methods - Bookkeeping assessment is used in economically developed areas, taxing actual profits at a progressive rate of 5%-35%, requiring complete accounting records [7] - Simplified assessment is for smaller businesses without proper bookkeeping, where tax is determined based on industry average profit rates, regardless of actual profitability [9] Tax Incentives - Some regions have established tax support zones where individual businesses with annual sales under 4.5 million yuan can have a personal income tax rate as low as 0.5%, leading to a comprehensive tax rate starting at 1.56% [10] - Individual businesses with monthly sales under 100,000 yuan and annual sales under 1.2 million yuan can apply for tax exemptions, achieving a total tax rate of 0% [10] Conclusion - Business operators are encouraged to understand applicable policies based on their operational scale and industry characteristics to benefit from tax incentives while ensuring business authenticity [12]

Core Viewpoint - Accurate quarterly tax declaration is essential for individual businesses to fulfill tax obligations and maintain good tax credit [1][18]. Group 1: VAT Declaration Process - Step 1: Log into the new electronic tax bureau and navigate to the VAT declaration section [2]. - Step 2: The system will automatically match the taxpayer with either a form-filling declaration or a confirmation declaration [3]. - Form-filling declaration: The system generates pre-filled data based on invoice issuance and operational data, which must be compared with actual business conditions [4]. - Confirmation declaration: The system calculates tax amounts based on invoice data, displaying the total tax amount for the current period [6]. - After verifying the data, taxpayers can submit the application and complete the confirmation statement [5][8]. Group 2: Individual Income Tax Declaration Process - Individual income tax can be declared through the natural person electronic tax bureau [9]. - Step 1: Log into the natural person electronic tax bureau website and select the business income declaration form [10]. - Step 2: Enter the unified social credit code or unit name, and input the tax period [12]. - Step 3: Input total income and costs, and choose whether to deduct specific expenses [14]. - Step 4: If applicable, add any tax exemption details and confirm the declaration data before submission [15][16].

Group 1 - The core viewpoint of the article highlights the misuse of the fixed assessment tax collection method by individual businesses, leading to tax evasion, prompting regulatory changes to shift towards accounting-based assessments [1][2] - The fixed assessment method, which simplifies tax reporting for individual businesses with poor financial records, has been exploited, resulting in significant tax underreporting and penalties [2][3] - Recent regulatory changes have led to the cancellation of fixed assessment qualifications for many individual businesses, transitioning them to accounting-based assessments to enhance tax compliance [4][5] Group 2 - Individual businesses transitioning to accounting-based assessments face several tax-related risks, including the potential for tax evasion if income is not reported accurately or timely [6][7] - The inability to obtain valid invoices or the use of non-compliant invoices can lead to tax adjustments, as discrepancies between reported costs and those calculated by tax systems may trigger warnings from tax authorities [7][9] - The risk of being classified as engaging in fraudulent invoicing or tax evasion increases if businesses fail to ensure the authenticity of their transactions and invoices [10][11] Group 3 - The article emphasizes the importance of maintaining proper accounting records and supporting documentation to avoid tax adjustments and penalties under the new accounting-based assessment regime [11]