欢迎扫描下方二维码关注： 0 1 自然人电子税务局扣缴客户端的申报密码如何重置？ 答： 方法一 ： （1）企业法人或财务负责人登录个人所得税APP，点击【个人中心】； （2）点击【企业办税权限】→【选择单位】→【重置申报密码】→根据提示填写新密码以及验证码后即可重置。（注：若个人所 得税APP中没有【企业办税权限】则为人员没有权限，需要联系主管税务机关核实权限）； （3）带出企业信息后点击【查看详情】； （4）点击【重置申报密码】进行重置即可。（注：若自然人电子税务局中没有【企业办税权限】则为该人员没有权限，需要联系 主管税务机关核实权限）； 方法三： 前往主管税务机关重置密码。（ 也可通过线上"征纳互动"进行重置 ） 发票额度调整申请进度如何查询？ 方法二： （1）法人或财务负责人登录本人的自然人电子税务局网页端，点击【个人信息管理】； 答： 可通过企业业务登录新电子税务局，点击【我要办税】-【税务数字账户】-【发票额度调整申请】界面会展示已经申请的记 录，可通过审核状态查看进度。 3 （2）进入模块后点击【办税权限管理】→【企业办税权限】； | 日然人用子视频用 | | | | | | | Gra | I ...

欢迎扫描下方二维码关注： 注意： 若员工收入由境内单位支付/负 担,无需单独报送,按规定预扣预缴个税即 可。 需报送哪些信息? 需完整填报外派人员以下核心信息,确 保无遗漏: 扣缴义务人可通过自然人电子税务局 (WEB端) 或自然人电子税务局（扣缴端) 进行外派人员信息报送，下面以自然人电子 税务局 (扣缴端) 为例: 1.找到【优惠备案与信息报送】模块, 点击【派员出境】; 2. 确认单位信息，选择"派出年度 =2025",点击【添加】; 3.可逐人手动填写信息，或批量导入人 员清单,完成后点击【保存】; 4.保存完毕点击【退出】，返回申报页 面,点击【发送报送】进行信息报送。后续 可在派员出境申报记录列表页面查看相应记 录。 外派人员的姓名、身份证件类型及身份 证件号码、职务、派往国家和地区、境外工 作单位名称和地址、派遣期限、境内外收入 及缴税情况等。 _操作流程 注意: 信息有误怎么办? 进入同一模块 找到对应报告表,点击【修改】调整,已报 送成功的人员不可删除，需删除可前往办税 服务厅办理。 Hara Fro 来源：大连税务 供稿：个人所得税处、中山区税务局 编发：办公室 来源 大连税务 欢迎扫描下 ...

Key Dates and Deadlines - Employers are required to send W-2 forms by January 31 [9] - Freelancers and independent contractors should receive 1099 tax forms by February 15 [8] - The standard tax filing deadline for most taxpayers is April 15 [2] - If an extension is requested, the new deadline is October 15 [7] - Quarterly tax payments for 2026 are due on April 15 and June 15 [10] Tax Filing and Refunds - The IRS expects to receive approximately 164 million individual income tax returns in 2026, with a majority filed electronically [4][5] - Electronic filers can expect refunds within 21 days, while paper filers may wait four weeks or longer [3] - New tax rules are anticipated to result in larger refunds but also increased complexity in filing [3] Penalties for Late Filing - The penalty for failing to file a federal tax return on time is 5% of any tax due for each month the return is late, up to a maximum of 25% [3] - If a return is filed but taxes owed are not paid, the penalty is typically 0.5% of the unpaid amount [3] Exceptions to Deadlines - The IRS provides extensions for taxpayers in disaster-affected areas and those in states with local holidays [6]

Group 1 - The system has added a verification check for modified property original value data against the current value, prompting users to provide reasons for changes and submit supporting materials if the new value is below a certain percentage of the current value [2] - When maintaining rental taxable information, if the modified declared rental income is less than or equal to a certain percentage of the current value, the system prompts for a reason and requires supporting materials [3] - In the modification of land taxable details, if the land area is less than or equal to a certain percentage of the current value, the system prompts for a reason and requires supporting materials [5] Group 2 - After importing customs declaration forms for tax exemption applications, if there are abnormal prompts in the "Pending Data" section under "Data Management," it is usually due to the export date of the declaration not matching the corresponding exchange rate configuration [7] - Users can collect and batch input exchange rates by navigating to "Data Management - Basic Data Management - Exchange Rate Management" and clicking the "Add" button [8] - If there are still red circle prompts in the pending confirmation exchange rate data after completing the above steps, users need to perform batch input for the exchange rates [9] Group 3 - The electronic tax bureau does not support refunds for overpaid union funds; taxpayers must visit the local tax authority service hall to process these refunds [10] - For environmental protection tax information collection, if the exemption nature code and project name are grayed out and cannot be selected, it indicates that certain pollutants calculated using specific methods are not eligible for exemptions [12] - If there is a discrepancy between the confirmed usage of export taxable customs declaration forms and the current tax declaration data, users must confirm the statistics in the "Export Taxable Customs Declaration Usage Confirmation" module before proceeding with the declaration [12] Group 4 - Individuals can declare stamp duty related to equity transfers through the electronic tax bureau by logging in and navigating to the appropriate tax declaration section [17] - The stamp duty tax source collection involves entering basic information and selecting the tax type "Stamp Duty" for equity transfer documents, with the tax basis determined by the amount listed in the transfer document [18] - From January 1, 2023, to December 31, 2027, there is a 50% reduction in stamp duty for small-scale VAT taxpayers, small and micro enterprises, and individual businesses, excluding securities transaction stamp duty [19]

Group 1 - The Trump administration changed the rules regarding postmark definitions, now reflecting the first date of automatic processing instead of the mailing date [1] - This change could significantly impact important documents like tax payments and voting ballots, potentially causing delays in postmark dates [2][4] - The new policy weakens the protection previously offered by postmark dates, which served as proof of timely mailing for tax returns [6] Group 2 - The IRS considers the postmark date as the official filing date for paper returns, affecting millions of Americans who still mail their tax returns [5] - Approximately 11 million people mailed paper returns last year, indicating a substantial reliance on the postmark date for timely filings [5] - Late-filing penalties and interest can accrue quickly if returns are not processed by the deadline, even if mailed on time [6]

Group 1 - Cuba has officially launched the tax declaration and payment process for the 2026 fiscal year, targeting over one million taxpayers nationwide [1] - Individual income tax declarations must be completed between January 5 and April 30, 2026, including self-employed individuals, artists, agricultural land users, and partners of small and micro enterprises [1] - Corporate entities are required to complete profit tax declarations by March 31, 2026, and must utilize electronic signatures for the process [1] Group 2 - Taxpayers who complete their declarations and payments by February 28, 2026, will receive a 5% discount, while those using digital payment channels will receive an additional 3% discount [1]

Group 1 - The article provides a guide on how to apply for invoice quota adjustments through the electronic tax bureau [4][5]. - It outlines two main paths for querying the invoice quota adjustment application: using the search bar on the homepage or navigating through the invoice business module [4][5]. - The application process includes submitting the request, which will then be reviewed by tax authorities based on the company's invoice quota category, business duration, and operational status [5][7]. Group 2 - The article details the status updates that applicants can expect during the review process, including "submitted," "under review," and "completed" [5][7]. - If the application status is "pending correction," the taxpayer can rectify the issues based on the feedback provided and resubmit the application [8]. - The article emphasizes the importance of keeping track of the application records and statuses for efficient management [5][7].

Group 1 - The article provides a step-by-step guide on how to change tax-related information for market entities through the electronic tax bureau app [4][6][12] - Users can select specific change items based on their circumstances and can add additional change items if necessary [7][11] - After filling in the required information, users can submit the changes, and the system will confirm the successful save of the changes [12][14] Group 2 - The article emphasizes the importance of reviewing associated personnel information through the account center for better management of tax-related changes [7][11] - It outlines the process for viewing, downloading, or printing the tax registration change form after submission [14][15] - The article is published by the State Taxation Administration, indicating its official nature and relevance for tax compliance [16]

Core Viewpoint - The article discusses the regulations and obligations regarding the payment of the Employment Security Fund for Persons with Disabilities (残保金) in China, emphasizing the criteria for employers and the calculation methods for contributions [12][25]. Group 1: Definition and Purpose - The Employment Security Fund for Persons with Disabilities is a fund aimed at supporting the employment and living conditions of persons with disabilities, which is required to be paid by employers who do not meet the employment quota [12][14]. Group 2: Employer Obligations - Employers are required to arrange for at least 1.5% of their total workforce to be persons with disabilities; failure to do so results in the obligation to pay the Employment Security Fund [13][14]. - The calculation of the fund is based on the difference between the required number of employed persons with disabilities and the actual number employed, multiplied by the average annual salary of the workforce [16][18]. Group 3: Collection and Payment - The fund is collected by the local tax authority, and employers must pay it annually, with the payment period set for September, October, and November [19][20]. - Payment can be made through electronic tax services or at tax service halls [23]. Group 4: Preferential Policies - There are preferential policies in place for employers who meet certain employment ratios, such as a 50% reduction for those employing between 1% and 1.5% of persons with disabilities, and a 90% reduction for those employing less than 1% [25][26]. - Companies with 30 or fewer employees are exempt from paying the Employment Security Fund [26]. Group 5: Employment Criteria - To count towards the employment quota, persons with disabilities must be employed under a formal contract for at least one year and receive wages that meet or exceed the local minimum wage [29].

Group 1 - Small-scale taxpayers are exempt from value-added tax (VAT) if their total monthly sales do not exceed 100,000 yuan [2] - For sales subject to a reduced VAT rate of 1%, the taxable sales amount should be reported in the appropriate section of the VAT declaration form [3] - The reduction in VAT payable is calculated at 2% of the sales amount and should be reported in the relevant sections of the VAT declaration form [3] Group 2 - Corporate income tax annual declaration forms can be corrected or voided through the electronic tax bureau [6] - Corporate income tax quarterly declaration forms can only be corrected for the most recently submitted quarter [7] - Financial statements can be corrected for submissions made after October 2019 through the electronic tax bureau [8] Group 3 - Stamp duty on taxable contracts and property transfer documents can be declared quarterly or per transaction [10] - Taxpayers can choose their tax declaration period within the specified range, and this choice cannot be changed within the same tax year [11] Group 4 - Taxpayers can issue invoices based on the remaining invoice quota from the previous month before completing the VAT declaration [13] - After successful VAT declaration, taxpayers can refresh their available invoice quota [14] Group 5 - Taxpayers can report cross-regional tax matters through the electronic tax bureau [16]