别着急，你首先要排查一下被 列入"异常"的具体原因。 最常见的的问题主要是上游 企业开具增值税专用发票未 申报纳税。详细规定你可以查 一下这个文件:【《国家税务 总局关于异常增值税扣税凭证 管理等有关事项的公告》(国 家税务总局公告2019年第38 号)。】查明原因后，就得抓 涨处理! 具体怎么处理啊? 主要分三种情况: 第一种：如果专票没申报抵扣增值税进项税额 的,暂停抵扣;已经申报抵扣的,要作进项税 额转出处理。 第二种:如果专票涉及出 口退税的，还没办理出口 退税的, 暂停办理; 已经 办理出口退税的,按不同 退税方式，作进项税额转 出或追回已退税款处理。 第三种: 如果专票涉及消费税 的，也需要根据是否申报作暂 0 停抵扣或补缴税款处理。 当然，如果你们对税务机关认定的异常凭 证存有异议,可以向主管税务机关提出核 实申请。核实符合现行规定的，就可以恢 复正常，按政策规定处理就可以了。 哦，你这么一说我大概清楚 了。但是我这刚接手工作， 一堆事儿呢,能不能往后拖 拖再办? 不行! 拖着不处理风险更大! 如 果你们这张专票涉及未缴或少缴 税款,税务机关会根据《中华人 民共和国税收征收管理法》第五 十二条的 ...

Group 1 - The article provides a step-by-step guide for taxpayers to report cultural industry construction fees through the electronic tax bureau [4][6][11] - Taxpayers must log in as a business entity to access the relevant sections for tax reporting [1][27] - The system automatically pre-fills information based on existing tax types if applicable, streamlining the reporting process [7][11] Group 2 - If the taxpayer belongs to the advertising or entertainment industry, the system will automatically recognize the cultural industry construction fee tax type [11] - For industries not classified under advertising or entertainment, taxpayers must manually update their industry classification to proceed with the fee reporting [12][22] - Taxpayers can preview their forms before submission to ensure accuracy [8][10] Group 3 - The article mentions that if a taxpayer needs to make changes to an existing cultural industry construction fee report, they can do so by selecting "Continue Processing" [13] - It emphasizes the importance of confirming all information is correct before submitting the report [11] - The article also highlights the option for taxpayers to consult online if they encounter issues during the reporting process [24]

欢迎扫描下方二维码关注： 根据《财政部关于延续实施残疾人就业保障 金优惠政策的公告》(财政部公告2023年第8号)， 自2023年1月1日起至2027年12月31日, 在职职工 人数在30人(含)以下的企业,继续免征残疾人就 业保障金。电子税务局系统根据纳税人的税务登 记信息,来判断是否为企业类型。 纳税人可通过【我要查询】-【一户式查询】-【纳 税人信息查询】 查看基本信息中 "登记注册类型" | 全国统一规范电子税务局 | ◎山西 | | | | | | | --- | --- | --- | --- | --- | --- | --- | | ←返回 | 税务数字账户 > 账户查询 > 纳税人信息查询 | | | | | | | 纳税人基本信息 | 税费种认定信息 | 资格信息查询 | 核定征收信息 | | | | | 基础信息 注册经营信息 | 企业经营信息 | | 法定代表人关联企业信息 业主信息 | 投资方信息 | 总分机构信息 | | | 纳税人名称 | | | | 统一社会信用代码(纳税人 ... | | | | 纳税人状态 | 正常 | | | 税务登记日期 | 2021-01-18 | | ...

Group 1 - The article provides a detailed guide on how to issue electronic invoices through the new electronic tax bureau, including step-by-step instructions for logging in and filling out necessary information [3][5][9]. - It outlines the process for adjusting the invoice quota, including the types of adjustments available and the required documentation for the application [11][15]. Group 2 - The article discusses the requirements for employers regarding the employment of disabled individuals and the associated obligations to pay the disability employment security fund [19][30]. - It specifies the calculation method for the disability employment security fund based on the number of disabled employees and the average salary of the workforce [25][31].