欢迎扫描下方二维码关注： 山东省电子税务局近期优化调整了代开增值税发票、居民企业（查账征收）企业所得税年度申报、开具税收完税证明等功能。小编梳理了操作说明， 第一时间分享给大家！ 一、调整代开增值税发票功能 调整内容： 调整存量房代开票面显示，兼容2025年代开申请和2026年代开申请，按照税款属期动态展示适用税率：纳税人2025年的存量房代开发票申请，代开票 面税率为5%；2026年的存量房代开发票申请，代开票面税率为3%。 功能操作： 自然人 登录电子税务局 ，通过"我要办税—发票业务—存量房代开发票申请"进入功能，点击查询存量房代开： 可以看到2025年的代开申请，票面税率为5%： 点击 存量房交易 代开，2026年的代开申请票面税率为3%： 二、调整居民企业（查账征收）企业所得税年度申报功能 调整内容： 一是修改2025年及以后年度查账征收类年度申报A100000表、A109000表、A109010表等报表从月（季）度预缴申报表中相关行次取数逻辑等业务规 则。 二是调整A100000表优惠事项目录展示规则，增加对安置残疾人数等 数据项 填写校验。 三是对A105000表资产减值损失项数据填写进行校验及 ...

Group 1 - The article discusses recent optimizations made by the Shandong Provincial Electronic Taxation Bureau regarding various tax declaration functions, including corporate income tax annual declaration, employment security fund for disabled persons, and invoice issuance [3][4][5][7]. - For the corporate income tax annual declaration, a new validation rule has been added for the "A107011 Eligible Resident Enterprises' Dividend and Equity Investment Income Discount Detail Table," allowing nationwide queries of invested enterprise information [3][4]. - The employment security fund declaration now includes new validation checks for total wages, number of employees, and actual employment of disabled persons from the previous year [4][7]. Group 2 - The invoice issuance function has been adjusted to include a character length validation for remarks when issuing invoices for non-academic education, with a limit of 400 bytes [5][6]. - The cross-regional migration application monitoring has been enhanced to include monitoring for outstanding property and land taxes, preventing migration if such debts exist [7]. - The monitoring name for export tax refund qualifications has been changed, and the prompt for unresolved matters has been updated to guide users on how to manage their tax refund qualifications [7].

Group 1 - The article discusses the optimization and upgrade of the online tax payment experience in Liaoning Province, aligning with the latest requirements from the State Administration of Taxation [2] - A key change in the vehicle purchase tax declaration function is that from January 1, 2026, only vehicles included in the new 05 type model catalog will be eligible for tax exemptions [2] - Taxpayers are advised to confirm whether their purchased electric vehicles are listed in the 05 type model catalog before making a purchase to avoid issues with tax exemptions [3] Group 2 - The optimization of value-added tax and additional tax declaration for general taxpayers includes adjustments to the correction declaration query rules, making tax reporting more precise [4] - The editability of specific sections in the supplementary table has been improved to better reflect actual business operations [5] Group 3 - For resident enterprises under account auditing, a new data prompt has been added to assist platform enterprises in accurately filling out their income tax declarations [6] - The system has optimized the comparison rules for employee compensation data to reduce unnecessary verification interference while ensuring data accuracy [7] - The issue of a one-cent discrepancy in the main declaration form has been resolved through updated calculation rules [8] Group 4 - The optimization of withholding corporate income tax reporting and self-declaration for non-resident enterprises has enhanced the comprehensiveness of national taxpayer information display [9] Group 5 - The annual declaration function for resident enterprises has introduced two new data comparison rules to facilitate accurate annual reporting [11] - The optimization of non-tax income general declaration ensures that the payment deadline is locked and cannot be modified, maintaining consistency with fee source information [13] Group 6 - The one-stop tax refund function has been optimized for efficiency and transparency, including intelligent sampling for tax refund applications [17] - The optimization of the property and behavior tax source collection and combined declaration function focuses on improving the accuracy of environmental protection tax reporting [19] Group 7 - The optimization of the land value-added tax final declaration function has improved the accuracy of data collection for final payments [21] - The tax reduction report function has adjusted the rules for the "retirement date" field to ensure standardized data transmission [23] Group 8 - The intelligent declaration self-inspection service has updated the comparison rules for value-added tax and cultural construction fees, enhancing the accuracy of self-inspections [25] - The collection of supplementary information on key tax sources has been optimized to ensure consistency between collected data and reported data [26]

欢迎扫描下方二维码关注： 一、调整新办纳税人开业功能 优化内容： 如系统检索到行政区划数据不准确或缺少时，纳税人可自主选择该项信息。 功能操作： 自然人登录山东省电子税务局，点击"我要办税—综合信息报告—新办纳税人开业"，行政区划数据不准确或缺少时，纳税人可自主选择该项信息,如 下图所示： 二、调整居民企业（查账征收）企业所得税年度申报功能 优化内容： 山东省电子税务局近期优化调整了新办纳税人开业、居民企业（查账征收）企业所得税年度申报等功能。小编梳理了操作说明，第一时间分享给大 家！ 居民企业查账征收年度申报填表式申报页面右上角提供"导入"功能按钮。 功能操作： 登录山东省电子税务局，点击"我要办税—税费申报及缴纳—居民企业（查账征收）企业所得税年报申报"功能，点击"导入"按钮，可下载模板文件， 填写数据后选择将该文件导入，如下图所示： 三、调整代收代缴车船税申报功能 优化内容： 优化代收代缴车船税页面扣款属期选择逻辑，针对修改税费种认定信息后申报期限重叠的纳税人，可手动选择正确的属期。 功能操作： 登录山东省电子税务局，点击"我要办税—税费申报及缴纳—代收代缴车船税税申报"，如下图所示： 四、调整免抵退税 ...