欢迎扫描下方二维码关注： 易错点,快来了解一下吧! × 易籍点● 个人提供广告服务需要申报缴纳文 化事业建设费。 V 正解 在中华人民共和国境内提供广告服务 的广告媒介单位和户外广告经营单位,应 按照规定缴纳文化事业建设费。 因此,个人提供广告服务不需要申报 缴纳文化事业建设费。 政策依据:《财政部 国家税务总局 关于营业税改征增值税试点有关文化事业 建设费政策及征收管理问题的通知》(财 税〔2016〕25号） 增值税小规模纳税人中 2万元 月销售额 x | 易错点号 棋牌室需申报缴纳文化事业建设费。 娱乐服务,是指为娱乐活动同时提供 场所和服务的业务。具体包括:歌厅、舞 厅、夜总会、酒吧、台球、高尔夫球、保 龄球、游艺(包括射击、狩猎、跑马、游 戏机、蹦极、卡丁车、热气球、动力伞、 射箭、飞镖）。 棋牌不在上述列举范围内,因此不 需要申报缴纳文化事业建设费。 政策依据:《财政部 国家税务总局 关于全面推开营业税改征增值税试点的通 知》(财税[2016]36号) (*) 易错点目 撸值税小规模纳税人上个月广告代 理服务不含税销售额不到2万元,免征 文化事业建设费。 Z 距解 来源 浙江税务 欢迎扫描下方二维码 ...

欢迎扫描下方二维码关注： 来源：北京税务 h Lank & 果香满溢的时节，欢乐相伴。 采摘园里，果树挂满沉甸甸的果实, 游客们拎着竹篮穿梭林间， 这个假期，充实又治愈 ...... 妈妈,这就是我们公司的 采摘园,水果可甜了。 嗯，不错，对了，你刚实习 会计, 最近工作顺利吗? 当然顺利呀,我上个月 还给公司申报纳税了呢~ 那妈妈考考你,这个月 (10月)的申报期是多 会啊? 当然是15号了。 错, 今年10月的申报期延长 到27号了，作为一个会计， 申报期的变化要格外留意。 妈妈,您的会计经验多 我真的应该向您学习啊~ 切记要按照规定的期限 办理纳税申报哦~ 根据《中华人民共和国税收征收管理 法实施细则》第一百零九条规定,税收征 管法及本细则所规定期限的最后一日是法 定休假日的,以休假日期满的次日为期限 的最后一日;在期限内有连续３日以上法 定休假日的，按休假日天数顺延。 假期的"采摘" 乐趣,是人们对自然的亲近。 按期申报纳税是企业合规经营的保障。 在感受果香和欢乐的同时,别忘记今年10月申报 纳税期限截至10月27日哦! 纳税人应当按照《中华人民共和国水法》等规 定申领取水许可证。 第三十三条 本办法 ...

Core Viewpoint - The article discusses the functionality of the electronic tax bureau that allows taxpayers to set the duration for facial recognition authentication when issuing blue invoices, aiming to improve work efficiency. Group 1: Facial Recognition Authentication - The electronic tax bureau has a feature called "Facial Recognition Duration Setting" that allows the legal representative or financial responsible person to adjust the facial recognition authentication time interval to enhance invoice issuance efficiency [1][2]. - The system calculates the maximum facial recognition duration based on the taxpayer's situation, tax payment credit, and risk level [2]. Group 2: User Permissions - The "Facial Recognition Duration Setting" feature can only be operated by the legal representative and financial responsible person, while tax handling personnel and invoicing personnel do not have this operational authority [2].

Core Viewpoint - The article provides an overview of the local reservoir resettlement support fund, detailing its purpose, collection standards, and procedures for reporting and payment [2][3][4]. Group 1: Fund Overview - The local reservoir resettlement support fund is established to address the difficulties faced by reservoir resettlers and to promote economic and social development in reservoir and resettlement areas [3]. - The fund includes both provincial-level large and medium-sized reservoir funds and small reservoir resettlement support funds [3]. Group 2: Collection Scope - The collection scope for the large and medium-sized reservoir fund includes reservoirs and hydropower stations within the administrative jurisdiction that have a generating capacity of 25,000 kilowatts or more and generate electricity revenue [5]. - The small reservoir resettlement support fund is collected based on the sales volume of electricity after deducting agricultural production electricity [6]. Group 3: Collection Standards - The collection standard for the large and medium-sized reservoir fund is set at 0.08 yuan per kilowatt-hour [6]. - The collection standard for the small reservoir resettlement support fund is set at 0.005 yuan per kilowatt-hour [6]. Group 4: Collection Period - The large and medium-sized reservoir fund is collected monthly, with payments due within 15 days after the end of the month [6]. - The small reservoir resettlement support fund is also collected monthly, with payments made by the power grid company within the same timeframe [6]. Group 5: Reporting and Payment Process - Payments can be reported and paid through the electronic tax bureau or at the tax service hall [6]. - The process includes logging into the electronic tax bureau, selecting the fund type, filling in the required data, and submitting the report [9][11].

Core Viewpoint - The article discusses the exemptions and regulations regarding water resource tax for various sectors, including mining, agriculture, military, and industrial enterprises, as per the recent guidelines issued by the Ministry of Finance, State Taxation Administration, and Ministry of Water Resources [2]. Group 1: Mining and Agriculture - Temporary emergency water extraction for mining construction does not require payment of water resource tax [2]. - Farmers extracting water from rivers for irrigation during drought conditions are also exempt from water resource tax [2]. - Agricultural production water usage within specified limits is exempt from water resource tax, covering sectors like planting, animal husbandry, aquaculture, and forestry [2]. Group 2: Military and Industrial - Military and armed police forces extracting water through self-supplied wells are exempt from water resource tax, provided they do not connect to urban public water supply networks [2]. - Industrial enterprises achieving water efficiency at national advanced levels can enjoy a 20% reduction in water resource tax for the following year [2]. Group 3: Specific Cases - A beverage production company extracting water from a nearby river for bottled drinks is required to pay water resource tax, as it falls under the category of direct extraction of surface water [2].

Core Viewpoint - The article provides a detailed guide on how to report water resource tax source information through the electronic tax bureau, emphasizing the steps and necessary information required for compliance. Group 1: Steps for Reporting Water Resource Tax - Users must log in to the electronic tax bureau and navigate to the water resource tax source information report section to begin the reporting process [1][4] - After accessing the water resource tax source information report, users can add new tax sources by filling in relevant details such as water resource information and extraction location [6][8] - Once the information is submitted successfully, users can view the collected tax source information on the report interface [9] Group 2: Modifications and Corrections - If users need to modify existing water resource tax source information, they can do so by selecting the modify option and resubmitting the corrected information [9][10] - Users can also correct any missing details, such as specific industry classifications related to water usage, by using the correction feature [10] - For previously reported tax sources with no outstanding tax or violations, users have the option to cancel the tax source information [12] Group 3: Deletion of Tax Source Information - If a tax source has never been reported, users can delete the information from the system [14] - The article also mentions that users can utilize the "Property and Behavior Tax Source Information Collection and Consolidated Declaration" module for water resource tax information collection [16]

Core Viewpoint - The implementation of the water resource tax reform aims to address water scarcity in China by enhancing tax incentives and constraints, promoting efficient water usage, and supporting the transition to a green economy [1][2][4]. Group 1: Tax Reform Implementation - The water resource fee reform to tax will be fully implemented nationwide starting December 1, 2024, with the first complete quarter of collection showing initial positive effects [1]. - The tax reform is designed to strengthen the regulatory function of taxes and leverage their role in controlling unreasonable water usage [2]. Group 2: Impact on Water Usage - The introduction of differentiated tax rates based on water resource conditions and usage types aims to suppress excessive water consumption, particularly in high-water-use industries [2]. - In the first quarter of the new pilot areas, water usage in special industries decreased by 41.5% compared to the previous year, indicating the effectiveness of the water resource tax [2]. Group 3: Encouraging Water Conservation - The tax system includes both higher and lower tax rates, incentivizing companies to improve water efficiency through technological innovation and conservation measures [3]. - Public water supply enterprises will see a reasonable reduction in tax burdens, ensuring that the normal water usage costs for residents do not increase [3]. Group 4: Broader Green Tax System - The water resource tax is part of a broader green tax system that includes resource taxes and environmental protection taxes, aimed at promoting sustainable development and ecological protection [4]. - The comprehensive implementation of the water resource tax reform is a significant step towards enhancing China's green tax system and supporting the construction of a beautiful China [4].

Core Viewpoint - The article discusses the tax-related provisions in the "Civil Code of the People's Republic of China," particularly focusing on resource tax and water resource tax, highlighting their implications for taxpayers and the environment [3]. Resource Tax - Resource tax applies to units and individuals developing taxable resources within the territory and jurisdiction of the People's Republic of China [5]. - Exemptions from resource tax include: - Crude oil extracted and transported for heating within the oil field [5]. - Coalbed gas extracted for safety production needs [5]. - Reductions in resource tax include: - 20% reduction for crude oil and natural gas extracted from low-yield oil and gas fields [5]. - 30% reduction for high-sulfur natural gas, tertiary oil recovery, and crude oil and natural gas from deep-water oil and gas fields [5]. - 40% reduction for heavy oil and high-viscosity oil [5]. - 30% reduction for minerals extracted from depleted mines [5]. - The State Council can exempt or reduce resource tax to promote resource conservation and environmental protection, subject to the approval of the Standing Committee of the National People's Congress [5]. Water Resource Tax - The water resource tax targets surface water and groundwater, excluding unconventional water sources such as recycled water, rainwater, seawater, and brackish water [6]. - Surface water encompasses dynamic and static water on land, including rivers, lakes, and water resource allocation projects [6].