欢迎扫描下方二维码关注： 来源青岛税务 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。 商户),为增值税的纳税人,应当依照本法规定 缴纳增值税。 鐵臂货物、服务、完形资产、不动产 是指有偿转让货物、不动产的 所有权,有偿提供服务,有偿转让 无形资产的所有权或者使用权。 第三十八条 =. 本法自2026年1月1日起施行。 《中华人民共和国增值税暂行条 例》同时废止。 二、根据《中华人民共和国增值税法实施 条例》(中华人民共和国国务院令第826号) 规定: THE 第二条 增值税法第三条所称员物 包括有形动产、电力、热力、气体等。 增值税法第三条所称服务 供稿：青岛税务 审核：青岛市税务局纳税服务和宣传中心 编发：青岛市税务局纳税服务和宣传中心 是指不能移动或者移动后会引起性质、形 状改变的资产,包括建筑物、构筑物等。 国务院财政、税务主管部门提出货物、服务、 无形资产、不动产的具体范围,报国务院批准 ...

欢迎扫描下方二维码关注： - - (D 2.阅读并勾选界面下方的协议信息,点击【下一 步】 1 3.依次填写姓名、证件类型、证件号码等身份信 息,点击【下一步】 品 全国统一规范电子联外局 200 production ® 4.进行身份验证，可使用国家网络身份认证、银 联预留手机号验证、实名手机号验证、税务预 留手机号验证任一方式进行实名认证。验证成 功后点击下一步 - 全国线一级就电子视频用 CCCD | 账户注 1 5.根据提示设置个人密码后点击【下一步】 6 6.注册完成后,点击【登录】按钮跳转到登录界 面,即可办理涉税业务 =、企业用户登录 1.进入电子税务局首页,通过电子税务局APP或 个人所得税APP扫码登录，或者输入企业统一社 会信用代码/纳税人识别号及办税人账号、密码 登录 2.登录后通过【账户中心】-【企业办税】-【切 换】可切换企业身份 日 2 8 日 e 0 am E 三、发票用票需求申请 1.登录完成后，进入电子税务局首页，点击【我 要办税】-【发票业务】-【发票申领】-【发票 用票需求申请】功能菜单，或通过搜索栏输入 关键字搜索 0.03 2.若纳税人为"首次"发票票种核定,可点击 ...

Group 1 - The article introduces a new feature in the electronic tax bureau for companies to efficiently issue labor remuneration invoices for individuals, emphasizing a fully online and collaborative process [3][4]. - The process for companies to initiate the invoice issuance includes logging into the electronic tax bureau, selecting the appropriate functions, and filling out necessary information about the seller and buyer [4][5][10]. - Specific details required for the invoice include seller information, buyer information, project details, taxable behavior, and other relevant information, with certain fields being non-modifiable [6][8]. Group 2 - After submitting the application, the seller can confirm the invoice details through their personal income tax app, ensuring all information is accurate before proceeding to tax calculations [12][14]. - The tax calculation page allows the seller to review various tax items, including value-added tax and other applicable taxes, before finalizing the submission [15][16]. - Once the payment is completed, the system automatically issues the invoice, which can be viewed and downloaded by both the seller and the initiating company [17][19].

欢迎扫描下方二维码关注： 1.以企业业务身份登录电子税务局网页版。 2.登录成功后，依次点击【我要办税】→【核定管理】→【环境保护税（调整）核定申请】。 3.系统跳转至"环境保护税（调整）核定申请表"界面，根据企业实际经营情况 选择环境保护税计算方法、核定期限起止日期。 4.下拉页面，点击【新增】，录入需要核定征收的应税项目信息。 5.进入核实信息无误后，点击【提交】，提示办理成功即可。 来源：国家税务总局菏泽市税务局 国家税务总局巨野县税务局 审核：国家税 务总局山东 省税务局征管和科技发展处 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。 编发： 国家税 务总局山东省税务局办公室 项目负责：李俊 杰 制作： 陈 实 编审：王 羽 责编：桑 军 来源 山东税务 欢迎扫描下方二维码关注： 未办理税务登记的企业(个体户)申请 清税证明可以通过电子税务局办理。路径: 进入全国统一规范电子税务局页面后,点 击右上方【公众服务】- ...

Group 1 - The article discusses the process for enterprises to access the "Going Global" tax service through the electronic tax bureau, emphasizing the steps to log in and navigate the system [1][2]. - After logging in, enterprises can fill out an initial questionnaire to assess their overseas operations and tax needs, which will help tax officials provide tailored consulting services [3][4]. - Enterprises can customize their tax guidance by selecting specific countries or regions, allowing them to receive personalized tax guides and investment tax information [5]. Group 2 - The article includes a reminder about the management of individual industrial and commercial households, stating that they must report to tax authorities before ceasing operations and must also report if they wish to extend their business suspension [15]. - It clarifies that only those individual industrial and commercial households and sole proprietorships that follow the periodic fixed-rate taxation method can apply for business suspension [15]. - A question from a user regarding the ability to offset losses from a partnership against corporate profits was addressed, confirming that such losses cannot be used for tax reduction purposes [17][18].

欢迎扫描下方二维码关注： 本次发票代开申请仅适用于劳务报酬相关业务，业务合作双方为自然人与法人（扣缴义务人），且需由法人（扣缴义务人）作为发起人提交申请。单 次代开 劳务报酬发票 不含税金额上限为10万元，且开具形式仅支持 数电发票 。 1.登录自然人电子税务局WEB端。 企业财务负责人、法定代表人、有个税办税权限的办税人员登录自然人电子税务局WEB端，选择【单位办税】进 入扣缴功能。 2.维护代开人员信息。对于从未为企业提供过劳务的自然人，扣缴义务人需要先维护代开申请人员信息。 （1）点击【人员信息采集】，选择【添加】；如需批量添加人员，选择【导入】。 （2）在人员信息采集界面填写销售方信息，点击【提交】。 （3） 在【任职受雇从业信息】选择【其他】（即使自然人为实习学生，也要选择其他），最后点击【报送】，完成申请人员信息录入 。 3.发起代开申请。 选择【个人代开发票】 ，进入【发票代开发起（劳务报酬）】，点击【发起申请】。 4.填写发票要素信息。 （1）填写销售方信息。输入销售方信息、姓名，带出证件号码，并补充录入电话号码、地址、开户银行、银行账号等其他信息，点击【提交】。 （2）添加项目信息。 点击【 ...

Group 1 - The article discusses the process for taxpayers to complete vehicle purchase tax declaration and payment through the electronic tax bureau, and how to obtain the tax payment certificate afterward [2][4]. - Taxpayers can log into the electronic tax bureau, navigate to the tax declaration section, and after successful submission, download the tax payment certificate [4][5]. - The article emphasizes the importance of using the electronic tax bureau for efficient tax management and compliance [4][5]. Group 2 - The electronic tax bureau provides a unified platform for various tax-related services, including vehicle purchase tax declaration and public service inquiries [4][5]. - Taxpayers can check their tax payment status and download necessary documents directly from the electronic tax bureau [5]. - The article highlights the user-friendly interface of the electronic tax bureau, making it easier for taxpayers to manage their tax obligations [4][5].

Group 1 - The article provides guidance on how to update mobile phone numbers in the personal income tax app under different scenarios [3][4][6] - For users who change their phone number but not their device, they can verify using the old number or a bank card linked to the new number [3] - If the device is changed but the phone number remains the same, the app will prompt for a verification code sent to the registered phone [4][5] - In cases where both the phone number and device are changed, users must log in through the official tax website and follow prompts for verification using their bank card [6] Group 2 - The article discusses tax exemptions for heating enterprises as per the announcement from the Ministry of Finance and the State Taxation Administration [12] - Heating enterprises providing services to residents are exempt from property tax and urban land use tax for the facilities used [12] - The exemption is calculated based on the proportion of heating fees collected from residents compared to total heating income [13] - The announcement is applicable until the end of the heating period in 2027, which is defined as the period from the start of heating in the second half of the year to the end of heating in the following year [13]

Group 1 - The article provides a detailed guide on how to manage tax personnel permissions through the electronic tax bureau's web and app platforms [3][4][8][9]. - It outlines the steps for adding tax personnel, including entering basic information and selecting the appropriate identity type and permissions [5][7][11]. - The permissions available for tax personnel include "tax-related handling," "tax declaration," "tax-related inquiries," and "invoice business," while invoice personnel have limited permissions [8][13]. Group 2 - The article references the regulations from the "Invoice Management Measures" and the modifications made by the State Administration of Taxation regarding who is responsible for issuing invoices under special circumstances [18][19]. - It emphasizes the importance of correct insurance rates during enterprise declarations and provides guidance on how to rectify errors in the work injury insurance rate [20][21].

Group 1 - The article addresses common issues faced by taxpayers when using the electronic tax bureau and provides clear solutions for each situation [1][2] - Taxpayers may encounter a failure in declaring the employment security fund for disabled persons due to being flagged as a "risk enterprise," requiring them to verify with the tax authority [1] - Incomplete tax classification information can lead to issues in declaration, necessitating a review and update of tax classification in the system or in-person declaration [1] Group 2 - The "one-click confirmation" feature in the tax system does not read manually modified data, and users should utilize the "batch confirmation" function for data modifications [2] - If a bank's name has changed but the electronic tax bureau still displays the old name, taxpayers must contact the tax authority to update the system with the new bank information [2]