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@小规模纳税人 增值税优惠政策及申报指南请查收!
蓝色柳林财税室· 2025-08-04 00:46
Policy Content - From now until December 31, 2027, small-scale taxpayers with monthly sales below 100,000 yuan are exempt from value-added tax (VAT) [4] - Small-scale taxpayers with monthly sales exceeding 100,000 yuan can still be exempt from VAT if the sales of real estate are deducted and the remaining sales do not exceed 100,000 yuan [4] - Small-scale taxpayers applying the differential taxation policy will determine eligibility for VAT exemption based on the sales amount after deductions [5] Tax Rate Reduction - Until December 31, 2027, small-scale taxpayers will have their taxable sales income subject to a 3% tax rate reduced to 1% [6] Policy Basis - The policies are based on announcements from the Ministry of Finance and the State Administration of Taxation regarding VAT exemptions for small-scale taxpayers [8] Enjoyment of Policies - Small-scale taxpayers must fill out specific sections in the VAT declaration form to claim exemptions and reductions [9] - Detailed guidelines are provided for taxpayers with quarterly sales below and above 300,000 yuan [9]
分不清纳税缴费信用复核和复评怎么办?
蓝色柳林财税室· 2025-08-03 11:29
Group 1 - The article discusses the process for taxpayers to apply for a review of their tax credit evaluation results during the annual evaluation period, specifically for the year 2024 [1][2] - Taxpayers can submit a review application in March if they have objections to the pre-evaluation results [1][2] - The steps for applying for a review include logging into the electronic tax bureau, selecting the evaluation year, and submitting relevant supporting materials [3] Group 2 - The article differentiates between tax credit review and re-evaluation, stating that re-evaluation applies after the annual evaluation results are published until the next year's evaluation [3] - The process for applying for a re-evaluation is similar to that of a review, requiring taxpayers to log into the electronic tax bureau and submit supporting materials [3] Group 3 - The article mentions the "Tax Credit Management Measures" published by the State Administration of Taxation, which outlines the framework for managing taxpayer credit [5] - It emphasizes the importance of compliance and accurate reporting in tax-related matters [20][21]
个人股权转让“一件事”办理流程指引
蓝色柳林财税室· 2025-08-03 09:28
欢迎扫描下方二维码关注: 下面,让我们一起来了 下办理流程吧! 用线 第一步:用户登录 l 个人用户登录浙江政务服务网,首页下方 "浙江企业在线"栏目点击"变更" o 展望原障服务 助企重企服务 服务清单 阳米酸色 粒德酒店 变用 变更便利化 我要办变更 页面跳转后点击"我要变更备案",选择 "企业股权转让'一件事'申请(不含宁波地 99 区) O 首页 企业服务 个人肠学 部门服务 好筹调 浙江省企业登记全程电子化平台(浙江企业在线) 找女又见田采 li 倡关市场主体变更、备案、股 权出质及其他业务 ( 我要企业开办 各类市场三体设立整记、公里8 发展申硕、社保登记、住房公共 业教存登记、银行开户办理等身 ▷ 我要企业注销 企业分段办理 辅助功能 & 管苑国规范泰 OF 退部长 增、补、 那G 提作 企业 变更管记 企业 股权结计 登益所有人德 福系统 -- 改模动 "一倍到",可切监管部 门和税务部门实现跨部门数据打通共享、并联 办理。自然人股权转让真正实现"一网申请。 同步加理"。 第二步:企业信息登录 通过微信或支付宝电子营业执照小程序扫二 维码登录;或输入企业统一社会信用代码,企业 名称自动匹配,再 ...
执业每一课|涉税专业服务机构开票操作指南
蓝色柳林财税室· 2025-07-06 15:22
Core Viewpoint - The article discusses the various types of tax-related professional services and the procedures for issuing invoices in compliance with tax regulations [4][5]. Group 1: Types of Tax-Related Professional Services - Tax-related professional services include: 1. Tax declaration agency 2. General tax consultation 3. Professional tax advisory 4. Tax compliance planning 5. Tax-related certification 6. Tax situation review 7. Other tax matters agency 8. Other tax agency services [4]. Group 2: Invoice Issuance Procedures - The process for tax-related professional service institutions to issue invoices includes: 1. Logging into the electronic tax bureau and selecting the appropriate business module [5]. 2. Entering the invoice issuance page and choosing the type of invoice to issue, either electronic or paper [5]. 3. Filling in the necessary billing information, including buyer and seller details, and selecting the correct tax classification code [5]. 4. Completing the invoice issuance by confirming all information and clicking the issuance button [5]. Group 3: Invoice Categories Corresponding to Services - The article outlines the invoice categories corresponding to various tax-related services, such as: 1. Tax declaration agency corresponds to tax declaration agency invoices 2. General tax consultation corresponds to general tax consultation invoices 3. Professional tax advisory corresponds to professional tax advisory invoices 4. Tax compliance planning corresponds to tax planning invoices 5. Tax-related certification corresponds to tax-related certification invoices 6. Tax situation review corresponds to tax situation review invoices 7. Other tax matters agency corresponds to other tax matters agency invoices 8. Other tax agency services corresponds to other tax services invoices [6]. Group 4: Regulatory Reference - The article references the "Management Measures for Tax-Related Professional Services (Trial)" issued by the State Administration of Taxation, emphasizing the importance of compliance in issuing invoices [4][6].