税务备案
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山西:新办企业开立银行账户,是否需要在税务机关备案?操作步骤
蓝色柳林财税室· 2025-12-17 01:27
Group 1 - Taxpayers engaged in production and business must report all bank account numbers to the tax authority within 15 days of opening or changing accounts [2] - The process for reporting bank account numbers can be completed through the electronic tax bureau by navigating to the "Deposit Account Number Report" section [3][5] - Taxpayers need to fill in account details, including account number, opening date, administrative region, and bank type, and confirm the information before submission [6] Group 2 - Tax regulations allow for the deduction of certain expenses when calculating personal income tax on property transfers, including renovation costs and mortgage interest [12][19] - Taxpayers can deduct actual renovation expenses up to specified limits based on the type of property, with a maximum of 15% for public housing and 10% for commercial housing [16] - Mortgage interest paid on properties purchased through loans can be deducted from the transfer income, provided valid proof from the lending bank is presented [20][22]
办税小课堂 | 新办纳税人开立了银行账户需要在税务机关备案吗?来看操作
蓝色柳林财税室· 2025-12-09 01:12
Group 1 - The article provides a step-by-step guide for taxpayers to report their bank account information through the new electronic tax bureau system [5][10] - Taxpayers can perform actions such as adding, changing, or canceling bank account information after logging into the system [5] - The process includes filling out bank account details, submitting the information, and downloading the taxpayer's bank account report in PDF format upon successful submission [5] Group 2 - The article mentions that taxpayers can also handle overdue personal income tax declarations through the electronic tax bureau system [11][12] - Specific instructions are provided for units needing to make supplementary declarations for individual income tax, including switching the tax period and submitting necessary forms [11][12] - The article emphasizes that certain conditions apply for supplementary declarations, particularly for tax periods prior to August 2019 [12]
并税问答·系统操作 | 自然人电子税务局办理股权转让推送如何操作?操作方法
蓝色柳林财税室· 2025-10-24 01:28
Group 1 - The article discusses the process for individuals and enterprises to verify equity transfer information through the personal income tax APP and the natural person electronic tax bureau [3][8]. - It outlines the steps for individuals to confirm equity transfer information, including logging into the personal income tax APP and selecting the verification results [3]. - For enterprises, the verification process involves accessing the natural person electronic tax bureau and confirming the equity transfer information through the designated modules [3]. Group 2 - The article mentions that for the same contract requiring multiple foreign payments, only the first payment needs to undergo tax registration, with a threshold of $50,000 for single payments that do not require tax registration [8][9].
合法纳税9大要点 | 出售或向他人提供发票数据系违法行为!
蓝色柳林财税室· 2025-10-09 10:13
Core Viewpoint - The article emphasizes the legal implications and penalties associated with the illegal sale or disclosure of invoice data, highlighting the importance of compliance with tax regulations [2][4]. Policy Regulations - According to Article 23, Clause 6 of the "Invoice Management Measures of the People's Republic of China," any unit or individual must use invoices in accordance with regulations and is prohibited from stealing, intercepting, altering, selling, or leaking invoice data [2]. - Article 36 of the same regulation states that unauthorized printing, forging, or altering invoices can lead to confiscation of illegal gains, destruction of tools and illegal items, and fines ranging from 10,000 to 50,000 yuan, with severe cases facing fines up to 500,000 yuan and potential criminal charges [4]. Compliance Assurance - The article concludes with a commitment to adhere to laws and regulations, reinforcing the importance of being a law-abiding citizen in the context of tax compliance [5].