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一文读懂丨企业如何申报缴纳国有土地使用权出让收入和契税?操作步骤
蓝色柳林财税室· 2025-07-29 08:41
Core Viewpoint - The article emphasizes the proactive service approach of Xiamen's tax and planning departments, which has significantly streamlined land supply and real estate registration processes, ensuring seamless integration of land delivery and property registration to support high-quality development [2][28]. Group 1: Land Use Rights Transfer Revenue Declaration - The article outlines the steps for enterprises to declare and pay for the transfer of state-owned land use rights through the electronic tax bureau, highlighting the importance of using the correct login method for cross-regional tax sources [2][19]. - It details the process of selecting the declaration function within the electronic tax bureau, guiding users to navigate to the non-tax revenue declaration section [6][21]. - The declaration process includes entering the relevant non-tax revenue project, confirming the information, and submitting the declaration for payment [10][15][13]. Group 2: Deed Tax Declaration - The article provides a step-by-step guide for the declaration of deed tax, indicating that the login entity should generally match the entity declaring the land transfer payment [18][19]. - It explains the process of tax source information collection and declaration, including the addition of new tax sources related to land transactions [22][25]. - The final steps involve confirming the tax amount and completing the payment process after a successful declaration [27].
中外合作办学如何进行税务登记?操作步骤
蓝色柳林财税室· 2025-07-17 00:42
Group 1 - The article discusses the process of submitting tax-related documents through the electronic tax bureau in Zhejiang Province, emphasizing the steps involved in uploading and submitting necessary materials [2][4]. - It highlights the importance of receiving approval from tax authorities, detailing the subsequent steps for individuals to log in and check their application status [2][4]. - The article provides a reminder about the non-official nature of the platform, indicating that the content is for educational purposes only and not a standard for tax fees [6].
山西:享受招用重点群体和自主就业退役士兵优惠,电子税务局如何操作?操作步骤
蓝色柳林财税室· 2025-07-08 00:55
Group 1 - The article discusses the procedures for tax declaration and employment information collection in Shanxi province, emphasizing the importance of compliance with national regulations [4][5]. - It highlights the availability of a unified electronic tax system for various tax declarations, including value-added tax and corporate income tax [5][10]. - The article provides instructions for users to access specific services related to employment and tax, indicating a focus on supporting self-employed individuals and veterans [4][5]. Group 2 - The article mentions the integration of employment data into a national monitoring system aimed at promoting rural revitalization [5]. - It outlines the steps for collecting personnel information for the year 2024, indicating a proactive approach to data management in the employment sector [5]. - The content includes reminders about the non-official nature of the platform and encourages readers to engage in learning and sharing experiences [10].
【12366热点速递】近期关于发票业务类问题热点答疑(撤销抵扣勾选的发票)操作步骤
蓝色柳林财税室· 2025-07-07 09:23
Group 1 - The article provides detailed instructions on how to revoke the deduction selection of invoices in the new electronic tax bureau [1][2][3] - It outlines the steps for taxpayers to apply for invoice usage needs, including first-time and non-first-time applicants [3][4] - The process for deducting input VAT on agricultural product invoices is explained, including necessary steps and conditions [4] Group 2 - The article mentions the requirement for different types of vehicle sales invoices based on the buyer's purpose, as per the regulations from the National Taxation Administration [4]
山西:跨区经营不动产租赁电子税务局如何进行税款缴纳?操作步骤
蓝色柳林财税室· 2025-06-27 00:49
Group 1 - The article discusses the process of registering as a cross-regional taxpayer in the electronic tax bureau, emphasizing the steps involved in switching identities and submitting tax payments [2][3]. - It highlights the importance of using the electronic tax bureau app for efficient tax management, including features for tax declaration and payment [2][3]. - The content suggests that taxpayers should be aware of the specific procedures for cross-regional tax registration to ensure compliance and streamline their tax obligations [2][3]. Group 2 - The article provides a reminder that the platform mentioned is unofficial and serves as a learning resource, indicating that the information is for educational purposes only [7]. - It encourages readers to engage in sharing learning experiences and outcomes related to tax processes, fostering a community of knowledge exchange [7].
【12366热点速递】近期关于新电子税务局操作类问题热点答疑
蓝色柳林财税室· 2025-06-17 01:12
Core Viewpoint - The article provides a comprehensive guide on how to manage tax-related personnel changes and agreements through the new electronic tax bureau system, emphasizing the steps for updating tax personnel information and modifying agreements. Group 1: Changing Tax Personnel - To change the tax personnel, the financial responsible person or tax personnel must log in to the new electronic tax bureau and navigate to the identity information report section to initiate the change [2][3] - After confirming the identity information change, the new tax personnel must log in to confirm the changes for successful updates [2][3] Group 2: Removing Tax Personnel Permissions - Company legal representatives or financial responsible persons can remove tax personnel by accessing the personnel permission management section and deleting the relevant personnel information [4] - Tax personnel can also remove their association by logging in as a natural person and deleting the association with the company [4] Group 3: Modifying Tripartite Agreements - Users can modify tripartite agreements by accessing the tripartite agreement signing section and selecting the modify option for agreements that have passed verification [6][7] - For agreements that failed verification, users can modify details such as bank account information and resubmit for verification [8][9] Group 4: Cross-Regional Tax Matters Feedback - To handle cross-regional tax matters, users must log in and select the specific subject type, entering the required identification information [11][12] - Users can then select the relevant cross-regional tax matter and submit feedback, including prepayment tax information if necessary [19][20] Group 5: Querying and Printing Declaration Records - Users can query declaration records by logging in and navigating to the declaration information query section, selecting the desired period and tax items [21][23] - If users encounter issues printing the declaration forms, they are advised to contact the tax authority for assistance [24][25]
山西:电子税务局操作企业生产经营地址变更操作步骤
蓝色柳林财税室· 2025-05-21 09:43
Group 1 - The article provides a step-by-step guide for enterprises to change their production and operation address through the electronic tax bureau [1] - The first step involves logging into the electronic tax bureau and navigating to the relevant section for tax-related identity information changes [1] - The second step requires reviewing the automatically populated change items, filling in the new address, and confirming the changes before submission [1] - The third step allows users to download the tax registration change form after successful submission [1] Group 2 - Important notes include that changes to the production and operation address are not allowed during special tax investigations by tax authorities [3] - Additionally, if there are unresolved tax audits or risk tasks, changes to the production address or legal representative are also prohibited [3]
你问我答 | 企业发生销售折扣业务如何开具发票?操作步骤
蓝色柳林财税室· 2025-05-20 09:35
Core Viewpoint - The article provides a detailed guide on how to use the electronic tax bureau for issuing invoices, including steps for entering buyer and seller information, applying discounts, and finalizing the invoice process. Group 1: Invoice Issuance Process - Businesses can log into the electronic tax bureau's website and navigate to the invoice section to initiate the invoicing process [4]. - After accessing the invoice section, users can select the type of invoice and proceed to fill in the necessary information for both the buyer and seller [6]. - Users must input invoice details in the respective fields and can add discounts by selecting the appropriate options [8]. Group 2: Discount Application - The system allows users to choose between amount-based discounts and percentage-based discounts, with the option to specify the discount amount or rate [10]. - Once discounts are added, users can review the discount information in the invoice section before finalizing the invoice [11]. Group 3: Finalization and Delivery - After confirming the accuracy of the discount and invoice details, users can proceed to issue the invoice, which can be delivered via email or QR code [11].
【实用】个人股权转让中的印花税如何申报,您了解吗?
蓝色柳林财税室· 2025-05-11 01:02
Core Viewpoint - The article provides a detailed guide on how to declare stamp duty for personal equity transfers through the new electronic tax bureau, emphasizing the steps involved in the process and relevant tax regulations [1][3][5]. Group 1: Tax Declaration Process - Users must first collect tax source information before proceeding with the declaration of property and behavior taxes [3]. - After logging into the new electronic tax bureau, users can navigate to the tax declaration section and select the appropriate tax types for declaration [5][6]. - The stamp duty rate for property transfer documents is set at 0.05% of the transaction value according to the Stamp Tax Law of the People's Republic of China [7]. Group 2: Tax Incentives for Small Enterprises - From January 1, 2023, to December 31, 2027, there is a 50% reduction in stamp duty and other taxes for small-scale VAT taxpayers, small profit enterprises, and individual businesses [7].
山西:电子税务局如何开具中央非税收入统一票据操作步骤
蓝色柳林财税室· 2025-05-10 00:40
Group 1 - The article discusses the implementation of a unified electronic tax bureau system across the country, aimed at standardizing tax-related processes and improving efficiency [1]. - It provides a step-by-step guide for users on how to print the unified non-tax revenue receipt, including options for first-time printing and reprinting [5]. - The article emphasizes the importance of verifying tax payment periods and amounts before proceeding with the issuance of receipts [5]. Group 2 - The source of the information is identified as Shanxi Taxation's promotional materials, indicating a focus on local tax services [7]. - A reminder is included that the platform mentioned is unofficial and serves as a learning resource, not an actual tax fee standard [9].