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涉税专业服务机构合规经营进阶指南(四)| 机构与人员信息采集指南
蓝色柳林财税室· 2026-01-04 14:51
Group 1 - The article discusses the process for tax professionals to register their information and qualifications with the tax authorities, emphasizing the importance of compliance with regulations [10][11]. - It outlines the definition of reasonable salary and wage deductions for enterprises, highlighting that these should align with established salary systems and industry standards [10][11]. - The article specifies that the taxable amount for business ledger stamp duty is calculated based on the registered capital and capital reserves, with a tax rate of 0.25% [14]. Group 2 - It mentions the tax relief policies for small and micro enterprises, including a 50% reduction in various taxes, including stamp duty, from January 1, 2023, to December 31, 2027 [17]. - The article details exemptions from stamp duty for financial institutions and asset management companies when dealing with debt assets, effective from August 1, 2023, to December 31, 2027 [18]. - It explains the filing deadlines for stamp duty, indicating that taxpayers must declare and pay taxes within fifteen days after the end of the quarter or year [21].
涉税专业服务机构合规经营进阶指南(四)| 机构与人员信息采集指南
蓝色柳林财税室· 2025-12-24 13:36
欢迎扫描下方二维码关注: 92 进入功能后,点击"我是涉税专业服务机 构"。 11 Adaptex and the street of the states Chin, Enclude Electronic in #D 图 录入完基本信息界面数据,点击"从业人 员"。 xing (rais) II || II t was a ta 4 点击待确认从业人员后的"编辑"。 : DIE ts 目) 录入相关信息后,根据录入的资格证书上传对 应的证书资料,上传完成后,点击"确定"。 g be 11 l | | | | -- oma a la 点击"新增"可继续添加从业人员,全部填写 完毕后,点击"提交"。 回- g T 提交后,涉税专业服务机构(人员 )信息采集 完成。 供稿:广东省税务局纳税服务处 支持单位:广州市税务局 来源广东税务 欢迎扫描下方二维码关注: 改增试点政策的通知》(财税〔2017〕58号)规定: 三、纳税人提供建筑服务取得预收款,应在 收到预收款时,以取得的预收款扣除支付的分包 款后的余额,按照本条第三款规定的预征率预缴 增值税。 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 ...