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山西:增值税小规模纳税人按规定转登记为一般纳税人,或应登记为一般纳税人而逾期未登记的,是否可适用“六税两费”减免优惠?
蓝色柳林财税室· 2025-08-08 00:37
Core Viewpoint - The article discusses the implementation of the "Tax Payment Credit Management Measures" by the State Taxation Administration, effective from July 1, 2025, which outlines the evaluation indicators and scoring standards for taxpayers' compliance with tax payment obligations [8]. Group 1 - The "Tax Payment Credit Management Measures" will be enforced starting July 1, 2025, focusing on the evaluation of taxpayers' compliance [8]. - Key evaluation indicators include timely tax declaration, withholding, and financial reporting, with specific scoring penalties for non-compliance [8]. - Taxpayers can utilize the electronic tax bureau or its app for remote assistance in tax payment processes, enhancing convenience and efficiency [9][10]. Group 2 - The article provides a timeline for various tax declaration and payment obligations, including value-added tax and social insurance fees, emphasizing the importance of timely compliance [7]. - The introduction of remote consultation services through the electronic tax bureau aims to streamline taxpayer interactions and improve service delivery [9].