欢迎扫描下方二维码关注： 纳税人企业所得税清算报备信息有误需要变更 或者作废,如何操作呢? 登录电子税务局，点击【我要办税】-【综合信息 报告】-【状态信息报告】-【企业所得税清算报备】, 系统弹出提示:" 您已经提交过企业所得税清算报备， 当前企业为清算状态。"可点击对应选项进行变更或 作废操作。 需要修改报备信息,可选择"变更",点击【确定】。 系统跳转至提交成功界面,点击查看《企业所得 税清算事项备案表》，可下载备案表；若存在未办结 事项,可点击左下角【立即办理】,处理未办结事项。 ← 返回 黄页 >企业所得税清算报备 绞的企业所得税清题报备已经改成功。点击查看《个业所提税清算商贸备案》 未办结暮项提醒 公司存在尚未缴纳的税款 立即办理 您公司存在成温夫调的税数 (7即小语 3 需要作废报备信息,可选择"作废",点击【确定】。 1 企业已处于清算 企业所得到上一篇 (6) 作用 系统弹出作废清算报备提示:" 确定作废企业所 得税清算报备? 作废后,您的企业将变更为正常状 击( 1 作废清算报名 企业管理 系统弹出作废成功提示：" 您的企业所得税清算 报备已作废。您的企业当前状态为正常。" 点击【确定】。 ...

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].