欢迎扫描下方二维码关注： 个体工商户 办理注销手续 如何开具清税证明？ 个体工商户如果不再经营了，需要及时办理注销业务，注销时存在未办结事项怎么办？如何开具清税证明？手把手教 你，一文掌握全流程↓ 办理流程: 个体工商户终止经营活动向市场监管部门申请办理注销登记时，需要提供清税证明， 税务部门会对其税务及社保缴费 登记注销进行预检。 如无未办结事项符合即时办理条件的 税务部门可即时出具清税证明， 若系统提示有未办结事项的 需先结清相应事项后 才能进行注销。 手把手教你如何操作↓ 2.如有房产税和城镇土地使用税：点击 义务终止 —— 申报缴纳税款 —— 申报完毕。 （一）纳税人登陆电子税务局——点击 我要办税 —— 综合信息报告 —— 清税申报（税务注销办理） 功能菜单。或者在右 上角搜索栏输入 "清税" 选择第一个 清税申报（税务注销办理）。 （二）系统跳转至注销页面，据实选择注销原因，随后点击 预检 按钮。 （三）根据预检提示信息，选择 未申报查询 进行相应税费申报。 1.如需申报增值税：点击 申报 填写报表，系统会自动带出对应的销售额，核对无误后点击 提交申报， 增值税申报完毕。 3.若还有其他提示信息（ ...

欢迎扫描下方二维码关注： 关联内容 数电发票 数电发票新体验，智能咨询伴您行 我给客户开的数电发票，信息填错了，能作废重开吗？ 别等开票卡壳！数电发票初次赋额申请+后续额度调整，这篇讲透~ 来源 北京税务 欢迎扫描下方二维码关注： 来源： 北京税务 纳税人、扣缴义务人未按照规定的期限办 理纳税申报和报送纳税资料的,将影响纳税信 用评价结果,并依照《中华人民共和国税收征 收管理法》有关规定承担相应法律责任。 对于首次发生下列清单中所列事项目危害后 果轻微,在税务机关发现前主动改正或者在税 务机关责令限期改正的期限内改正的,不予行 政处罚:纳税人未按照税收征收管理法及实施 细则等有关规定的期限办理纳税申报和报送纳 税资料:扣缴义务人未按照税收征收管理法及 实施细则等有关规定的期限报送代扣代缴、代 收代缴税款有关资料。 国家税务总局山西省税务局 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。 纳税人、扣缴义务人未按照规 定的期限 ...

Core Viewpoint - The article provides a comprehensive guide on the process of deregistering individual businesses, including steps for handling unresolved matters and obtaining tax clearance certificates. Group 1: Deregistration Process - Individual businesses must promptly handle deregistration if they cease operations, addressing any unresolved matters beforehand [2] - The article outlines a step-by-step approach for businesses to follow when deregistering, ensuring all tax obligations are settled [4][35] Group 2: Tax Clearance Certificate - To obtain a tax clearance certificate, businesses need to log into the national electronic tax bureau and follow specific steps to submit their application [26][29] - The process includes entering the taxpayer's unified social credit code and confirming the details to generate the clearance certificate [29][31] Group 3: Handling Unresolved Matters - If there are unresolved issues during the deregistration process, businesses must address these before proceeding with the tax clearance and deregistration [36][38] - The system provides prompts for any outstanding matters, which must be resolved to confirm the deregistration [35][38]

Group 1 - The article discusses the process for companies to handle tax clearance and deregistration through the electronic tax bureau, emphasizing the need to complete corporate income tax clearance reporting before proceeding with deregistration [2][7][9] - Companies must log in to the electronic tax bureau and navigate to the relevant sections for tax reporting and clearance, specifically focusing on corporate income tax clearance [5][11][12] - After submitting the corporate income tax clearance report, companies will receive a confirmation that their status has changed to "clearing" and must proceed with annual tax declarations and financial report submissions [8][9][33] Group 2 - Companies are required to complete corporate income tax settlement within 60 days from the date of clearance reporting and submit the tax declaration form within 15 days after the clearance ends [7][31] - If there are any unresolved tax matters, companies must address these before finalizing the deregistration process, with the system providing prompts for any outstanding issues [18][19][29] - The article outlines the steps for modifying or canceling previously submitted corporate income tax clearance reports, including the necessary actions if the company has already completed tax declarations [31][36][37]

Group 1 - The article discusses the process for taxpayers to modify or cancel their corporate income tax clearance report if there are errors in the submitted information [2][3]. - To modify the report, taxpayers must log into the electronic tax bureau, navigate to the relevant section, and select the option to change the clearance report details such as clearance filing date, clearance end date, and reason for clearance [4][5]. - If a taxpayer needs to cancel the report, they can select the option to void it, which will change the company's status back to normal after confirmation [8][11]. Group 2 - The article provides a step-by-step guide for taxpayers on how to handle tax matters through the electronic tax bureau, including the process for tax cancellation and obtaining tax clearance certificates [20][32]. - Taxpayers must log in, navigate to the appropriate sections, and follow prompts to complete their tax-related tasks, ensuring all pending matters are addressed before proceeding with cancellations [24][25]. - The system provides notifications for any unresolved issues that must be handled before finalizing tax cancellation or obtaining clearance certificates [26][27].

Core Viewpoint - The article provides a detailed guide on how to add and modify tax personnel through the electronic tax bureau's web platform and app, emphasizing the steps required for both actions. Group 1: Adding Tax Personnel - To add tax personnel via the electronic tax bureau web platform, the legal representative, financial responsible person, or administrator must log in and navigate to the account center, then to personnel permission management to add new personnel [1][2]. - The new tax personnel will have all permissions selected by default, which can be modified before confirming the addition [1][2]. Group 2: Modifying Tax Personnel Permissions - To modify the permissions of existing tax personnel, the same initial steps are required to access the account center and personnel permission management [2][10]. - The user must find the specific personnel whose permissions need to be changed, click on manage, and then modify the permissions as necessary before confirming the changes [2][11].

Core Viewpoint - The article discusses the regulations and procedures regarding idle land in China, including the definition, taxation, and exemptions related to idle land fees. Summary by Sections Definition of Idle Land - Idle land refers to state-owned construction land use rights that have not commenced development within one year of the agreed start date or have not developed at least one-third of the total area or invested at least 25% of the total investment after starting development [4]. Tax Collection - Since July 1, 2021, the idle land fee has been transferred to the tax department for collection [4]. - The tax authority collects the idle land fee based on 20% of the land transfer or allocation price [6]. - Payment must be made within 30 days from the date of the idle land fee collection decision notice [6]. Payment Process - Taxpayers can declare and pay the idle land fee through the electronic tax bureau, selecting the appropriate payment method after completing the declaration [7]. Refund Management - Refund applications for the collected non-tax revenue are handled by the tax department, with specific procedures for different types of refunds [8][9]. Policy Exemptions - Non-profit elderly care and medical institutions are fully exempt from the idle land fee, while for-profit institutions are charged half [10]. - Properties and land used for community elderly care, childcare, and domestic services are exempt from the idle land fee [11]. Policy Basis - The article references several official documents that provide the legal basis for the idle land fee and its management, including announcements from various government departments [12].

Core Viewpoint - The article provides a step-by-step guide on how to apply for a tax clearance certificate for unregistered taxpayers through the electronic tax bureau, emphasizing the importance of accurate input of the unified social credit code and the necessary follow-up actions in case of errors or issues encountered during the process [1][3][4]. Group 1 - Users can access the electronic tax bureau's website without logging in and navigate to the public service section to select the tax clearance application [1]. - After entering the unified social credit code, users may encounter different system prompts that require specific actions based on the information retrieved [3][4]. - If the system indicates that no information is found, users should verify the accuracy of the unified social credit code and may need to contact the local tax service hall for assistance [3]. Group 2 - In cases where the system prompts that network identity information is not obtained, the legal representative must register through the natural person business entry on the electronic tax bureau [4]. - Once the system retrieves the taxpayer's name and legal representative's mobile number, users can request a verification code to proceed [7]. - After entering the verification code, users can confirm the application, and upon successful issuance, they can download or print the tax clearance certificate [8][9][10].