欢迎扫描下方二维码关注： 农业生产用地,具体包括: (1)将国有农用地出租给农业生产者用于 农业生产。 (2)将土地使用权转让给农业生产者用于 农业生产。 (3)采取转包、出租、互换、转让、入股 等方式将承包地流转给农业生产者用于农 业生产。 9 个人从事金融商品转让业务取得的收入。 10. 美国船级社（ABS）在非营利宗旨不变、中 国船级社在美国享受同等免税待遇的前提 下，在中国境内提供的船检服务。 77. 台湾航运公司、航空公司从事海峡两岸海 上直航、空中直航业务在大陆取得的运输 收入。 12. 土地所有者出让土地使用权和土地使用者 将土地使用权归还给土地所有者。 13. 县级以上地方人民政府或自然资源行政主 管部门出让、转让或收回自然资源使用权 （不含土地使用权）。 14. | 香港市场投资者（ 包括单位和个人 ) 买卖 股票、基金，具体包括: (1)通过深港通买卖深圳证券交易所上市 A股取得的收入。 (2)通过沪港通买卖上海证券交易所上市 A股取得的收入。 (3)通过基金互认买卖内地基金份额取得 的收入。 15 被撤销金融机构以货物、不动产、无形资 产、有价证券、票据等财产清偿债务。 16. 人民银行 ...

Group 1 - The article discusses the latest policies regarding vehicle purchase tax for new energy vehicles, stating that from January 1, 2026, to December 31, 2027, the vehicle purchase tax will be halved for eligible new energy vehicles, with a maximum tax reduction of 15,000 yuan per vehicle [1] - An example is provided where a new energy vehicle priced at 200,000 yuan (excluding VAT) would have a taxable amount of 20,000 yuan, resulting in a tax payment of 10,000 yuan after the reduction [1] - For a vehicle priced at 400,000 yuan, the taxable amount would be 40,000 yuan, but the maximum reduction would be capped at 15,000 yuan, leading to a tax payment of 25,000 yuan [1] Group 2 - The article mentions that starting from January 1, 2026, new energy vehicles must meet specific technical requirements to qualify for the tax exemption, as outlined in the relevant announcement [1] - The vehicles must be included in the "Catalog of New Energy Vehicles Eligible for Vehicle Purchase Tax Exemption" to benefit from the tax reduction policy [1]

Core Viewpoint - The article discusses the credit management system for tax-related professional services, detailing how tax authorities evaluate and record the credit of service institutions and personnel, and the implications of these evaluations on their operations and reputations [1]. Group 1: Credit Management Overview - Tax-related professional service credit management involves the evaluation of service institutions and personnel by tax authorities, which includes credit recording and the implementation of incentive and constraint measures based on credit evaluations [1]. Group 2: Credit Evaluation Information - Credit evaluation for tax-related professional service institutions is based on various factors, including compliance with administrative regulations, taxpayer evaluations, service quality, and previous credit evaluation results [2]. - Credit evaluation for service personnel includes basic information, professional records, negative records, and tax records [2]. Group 3: Credit Rating System - The credit rating for tax-related professional service institutions is categorized into five levels, from TSC5 (400 points and above) to TSC1 (below 100 points), with a total score system out of 500 points [3][4]. Group 4: Evaluation Cycle and Publication - Credit points are accumulated over an evaluation cycle from January 1 to December 31 each year, with results published by the National Taxation Administration by April 30 of the following year [6]. Group 5: Information Access - Tax authorities provide access to credit information through various platforms, allowing taxpayers and service institutions to check credit ratings and points [7]. Group 6: Consequences of Credit Misconduct - Institutions classified as untrustworthy or severely untrustworthy face specific penalties, including public announcements and restrictions on their operations [11]. - There are procedures for credit repair for those classified as untrustworthy after a specified period of public notice [8].

欢迎扫描下方二维码关注： 来源山西税务税宣速递 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。 末原税务 【税费政策】 I 故诗 新作品 ) 税务机关如何创新和完善信用管 理机制? 运用信息技术对涉税专业服务机构及涉税服务人员 赋予信用码,采用二维码形式,形成对机构及人员的数字 标识,推行"亮码"执业,促进其诚实守信、依法履责。 间) 涉税专业服务机构的信用等级如 何评定? 税务机关应当建立涉税专业服务信用评价管理制度, 涉税专业服务机构信用 (英文名称为Tax Service Credit, 缩写为TSC)按照从高到低顺序分为五级、分别是TSC5级、 TSC4级、TSC3级、TSC2级和TSC1级。 为规范涉税专业服务行为,保护纳税人合法 权益,维护国家税收秩序,促进市场公平竞争, 进一步优化营商环境,依据《中华人民共和国税 收征收管理法》及其实施细则、《优化营商环境 条例》等法律法规和国务院有 ...

Core Viewpoint - The article discusses the implementation of the "Tax-related Professional Service Credit Evaluation Management Measures" by the State Taxation Administration, aimed at enhancing credit management for tax-related professional service institutions and personnel, promoting compliance with tax laws, and establishing a credit evaluation mechanism [1][25]. Group 1: General Principles - The purpose of the credit management is to evaluate the performance of tax-related professional service institutions and personnel, ensuring they operate with integrity and comply with tax laws [2]. - The State Taxation Administration oversees the national credit management work, while local tax authorities are responsible for its implementation [2][4]. Group 2: Credit Scoring Rules - Credit evaluation is divided into two categories: for tax-related professional service institutions and for service personnel, using various indicators such as compliance with regulations, service quality, and tax payment records [4][5]. - A unified credit information platform will be established to collect and process credit indicators, generating scores for institutions and personnel automatically [8]. Group 3: Credit Level Evaluation - Credit levels for institutions are categorized into five grades (TSC1 to TSC5), with TSC5 being the highest, requiring a score above 400 points [11][12]. - Institutions newly established in the previous evaluation cycle cannot be rated higher than TSC3 [13]. Group 4: Publication and Inquiry of Credit Evaluation Results - Tax authorities are required to publish credit evaluation results through various platforms, allowing taxpayers to check the credit levels of service institutions and personnel [10][18]. Group 5: Credit Review and Complaint Handling - A system for credit review and complaint handling is established, allowing institutions and personnel to contest their credit scores or classifications within specified timeframes [15][37]. - Tax authorities must respond to complaints and conduct reviews within set deadlines [16][17]. Group 6: Application of Results - The credit management system will link credit evaluations to tax services and risk management, implementing differentiated services based on credit status [26][27]. - Institutions with high credit ratings (TSC5) will receive various incentives, such as expedited tax services and priority in government procurement [27][33].

Core Viewpoint - The article discusses the implementation of the "Credit Code" for tax-related professional service institutions and personnel, as outlined in the "Management Measures for Tax-related Professional Services (Trial)" issued by the State Taxation Administration, effective from May 1, 2025 [4][8]. Group 1: Policy Overview - The "Credit Code" will be assigned to tax-related professional service institutions and personnel, utilizing information technology for management [4]. - The Credit Code is presented in a QR code format, which displays the holder's basic information and credit status upon scanning [5]. Group 2: Application Process - Tax-related professional service institutions must submit basic information and make a credit commitment to obtain their Credit Code [6]. - Tax service personnel must undergo real-name authentication through electronic tax services to acquire their Credit Code [7]. Group 3: Usage Guidelines - Institutions and personnel are required to actively display their Credit Code when providing services, thereby enhancing transparency and accountability [11]. - The Credit Code can be showcased through various channels, including websites, public accounts, promotional materials, and contracts [11]. Group 4: Eligibility Criteria - To apply for the Credit Code, tax-related professional service institutions must meet specific conditions, such as having a normal tax registration status and not being listed in the dishonesty record [15]. - Tax service personnel must also fulfill certain criteria, including being employed by a compliant institution and having credit points [15].

Core Viewpoint - The article discusses the promotion and application of tax-related professional service credit codes by the Beijing Municipal Taxation Bureau to enhance the integrity of tax service providers and improve the market environment for tax-related services [2][24]. Group 1: Credit Code Introduction - The tax-related professional service credit code is a unique QR code assigned by tax authorities, reflecting the basic and credit information of tax service institutions and personnel [2][25]. - The credit code aims to identify the current credit status of institutions and individuals, providing users with access to their basic information and credit status upon scanning [2][25]. Group 2: Credit Code Acquisition - Authorized personnel such as legal representatives and financial managers of tax service institutions can generate the credit code through the electronic tax bureau [3][15]. - Tax service personnel can obtain their credit code by logging into the individual electronic tax bureau after real-name authentication [3][15]. Group 3: Credit Code Usage - Tax service institutions and personnel can display their credit codes through various channels, including websites, public accounts, brochures, and business cards, to promote transparency in their operations [5][27]. - When entering into contracts or providing services, tax service providers should actively present their credit codes to inform clients about their qualifications and credit status, allowing for client supervision and evaluation [5][27]. - Taxpayers can conveniently scan the credit codes to access information about tax service institutions and personnel, enabling them to make informed choices based on professionalism and integrity [5][27]. Group 4: Credit Code Classification - The credit codes are categorized into two types: one for tax service institutions and another for tax service personnel, with specific criteria for each [25][26]. - The credit codes are color-coded based on credit scores, ranging from green (score >= 400) to red (score < 100), indicating the level of trustworthiness [9][26].

Core Viewpoint - The article discusses the implementation and application of the tax service credit code, which is a unique QR code assigned to tax service institutions and personnel, providing access to their basic information, credit status, and industry self-regulation [1][2]. Group 1: Tax Service Credit Code - The tax service credit code is divided into two categories: one for tax service institutions and another for tax service personnel [2]. - Tax service institutions can apply for the credit code through the electronic tax bureau by logging in and navigating to the relevant section [4][5]. - After logging in, institutions can select "Apply for Credit Code" to receive their unique code [6]. Group 2: Accessing Credit Code Information - The credit code can be obtained in two ways: by copying a link or downloading a QR code image [8]. - Users can view detailed information about the tax service institution by opening the link or scanning the QR code [10][19]. Group 3: Credit Code Color Classification - The credit code is color-coded based on the credit score, with five colors representing different score ranges: - Green: 400 ≤ X < 500 - Blue: 300 ≤ X < 400 - Yellow: 200 ≤ X < 300 - Orange: 100 ≤ X < 200 - Red: X < 100 [12][14]. Group 4: Tax Service Personnel Credit Code - Tax service personnel can also apply for their credit code through the electronic tax bureau by logging in as individuals and following a similar process [15]. - Like institutions, personnel can access their credit code information through a link or QR code [16][17].

欢迎扫描下方二维码关注： ● 进入蓝字发票开具的二级功能界 面,点击发票填开中的【立即开票】。 ■ l | @ ● 弹出【立即开票】界面,默认选 择电子发票; 首先点击"选择票类" 中的下拉列表，选择"机动车销售统 一发票",点击"确定"按钮。 ● 纳税人按实际情况正确如实填写 购买方信息、销售方信息、开票信息， 其中当购买方为自然人时，需勾选 "是否开票给自然人"复选框，按实 际业务填写自然人名称及身份证件号 码; 当购买方非自然人时, 不可勾选 "是否开票给自然人"复选框，按实 际情况填写购买方信息。 ● 在开票信息栏次"车辆识别代号/ 车架号码"输入需要开具的车辆识别 代号/车架号码，点击查询，自动带出 车辆合格证上相应内容，如厂牌型 号、产地、合格证号、进口证书号等 内容；未自动带出的信息可根据实际 情况作相应填写，填写好相应信息后 点击发票开具即可。 quipu 场景二: 二手车销售统一发票 01 | 适用场景: 当纳税人发生二手车销售行为， 需要开具"二手车销售统一发票"时。 02 | 操作步骤: ● 纳税人登录电子税务局，依次选 择【我要办税】--【开票业务】--【蓝 字发票开具】。 ● 进入蓝 ...