欢迎扫描下方二维码关注： 随着全国统一规范电子税务局及移动端 App 的深度优化，纳税人的日常办税已实现从 "线下跑" 到 "指尖办" 的转变。近期，不少纳税人咨询 税务文书电子送达相关事宜，按照规定，受送达人同意采用电子送达方式的，在签订《税务文书电子送达确认书》后，税务部门便可对其实施税 务文书电子送达。 今天我们来看： 如何在电子税务局App查看税务文书电子送达情况。 如何在电子脱务局App 查询税务 7年 11, 1 电子税务局App 游务文 HE - 公式 步骤1 登录"电子税务局App"后，点击【办& 查】，选择【公众服务】，点击【税务 文书送达确认】。 a 2 2 2 2 ピ 对于首次进行税务文书送达查询的纳税 人，需要事先签订税务文书电子送达确 认书。 务文书电子送达确认书签订 > 步骤2 纳税人可根据查询条件筛选需要查看的 文书。 税务文书电子送达萱询 速接 步骤3 设置查询条件后，可查询对应的文书, 在"查询结果"页面点击【编辑查询条 件】则展示查询条件的选项框，点击 【重新查询】按钮可再次根据查询条 件查询。 往期推荐 // | 电子税务局｜个体工商户如何在电子税务局App里 进行社保费 ...

Group 1 - The article provides a step-by-step guide for businesses to manage the classification of "sales of self-produced agricultural products" in the tax administration system [4] - It emphasizes the importance of logging into the electronic tax bureau to access various tax-related services [5] - The process includes selecting the type of invoice to be issued and ensuring all buyer and seller information is accurately filled out [7][8] Group 2 - The article outlines the necessary steps for issuing invoices, including entering project names and amounts, and verifying all information before finalizing the invoice [9] - It highlights the significance of the "remarks" section as an optional field for additional information [9] - The source of the article is from the National Taxation Bureau, indicating its official nature and relevance to tax compliance [10]

Core Viewpoint - The article discusses the regulations regarding the issuance of invoices when a lessee pays a penalty for early termination of a lease, emphasizing that such penalties should be included in the sales revenue as additional fees according to Chinese tax laws [5]. Group 1: Invoice Issuance Regulations - According to the "Invoice Management Measures" in China, entities must issue invoices for any payments received from business activities, including penalties [5]. - The "Implementation Measures for the Pilot Program of Business Tax to Value-Added Tax" specifies that sales revenue includes all fees and additional charges, which encompasses penalties [5]. - The "Interim Regulations on Value-Added Tax" also classify penalties as additional fees that should be included in the sales revenue [5]. Group 2: Tax Credit Evaluation - The article outlines the tax credit evaluation system, which categorizes taxpayers into five levels: A, B, M, C, and D, based on their annual evaluation scores [10]. - Level A is for scores above 90, while level B is for scores between 70 and 90. Level C is for scores between 40 and 70, and level D is for scores below 40 or those with serious credit violations [11]. - This evaluation system will be implemented starting July 1, 2025 [11]. Group 3: Electronic Document Delivery - The article explains the process of electronic delivery of tax documents, which requires taxpayers to sign an "Electronic Document Delivery Confirmation" to agree to receive documents electronically [13]. - Electronic delivery has the same legal effect as traditional delivery methods, allowing taxpayers to handle tax matters and fulfill obligations [13]. - Taxpayers can check their delivered documents and confirm receipt through the electronic tax bureau [14].

Core Viewpoint - The article provides a detailed guide on how taxpayers can sign the "Tax Document Electronic Delivery Confirmation" through the electronic tax bureau, emphasizing the importance of this process for receiving tax documents electronically. Group 1 - Taxpayers must sign the "Tax Document Electronic Delivery Confirmation" to agree to receive tax documents electronically [1][2] - There are three methods available for signing the confirmation in the electronic tax bureau [1][2] - After signing, taxpayers can access electronic documents through the electronic tax bureau [1][3] Group 2 - Method one involves logging into the electronic tax bureau, where the system prompts taxpayers to sign the confirmation [1] - Method two allows taxpayers to click on a reminder in the "My Reminders" section to sign the confirmation [2] - Method three provides a way to check the status of the electronic delivery confirmation and prompts signing if not already completed [2][3]