涉税专业服务机构代理开具发票权限维护

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你问我答 | 涉税专业服务机构如何通过电子税务局给委托服务人员维护代理开具发票权限?操作步骤
蓝色柳林财税室· 2025-08-20 13:32
Core Viewpoint - The article provides a detailed guide on how to manage tax-related professional service agreements through the electronic tax bureau platform, emphasizing the steps for service record adjustments and submissions [1][2][3][4][5][6][7][8][9][10]. Group 1: Tax Service Management Process - Users must log in to the electronic tax bureau as a business entity to access tax services [1]. - After logging in, users navigate to the "Tax-related Professional Services" section to manage service institutions [2]. - In the service institution management interface, users can edit existing service records or add new service items [3][4][7][8]. - New service items can include various tax-related services, such as invoice management, with specific permissions assigned [8]. - Once changes are made, users must submit the service records for approval, which triggers a confirmation task for the client [9][10]. Group 2: Tax Policy Information - Local governments can reduce certain taxes for small-scale VAT taxpayers by up to 50%, depending on local conditions [15]. - Tax exemptions apply to monthly sales or revenue not exceeding 100,000 yuan, or quarterly sales not exceeding 300,000 yuan, for specific educational fees and funds [15]. - The article outlines the VAT policies for express delivery services, specifying that income from these services is subject to VAT under the "delivery service" category [18].