税费申报
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国债利息收入是否征收个人所得税?
蓝色柳林财税室· 2026-01-08 01:33
Group 1 - The article provides a schedule for tax declaration and payment for various taxes including value-added tax, corporate income tax, and personal income tax, with specific deadlines outlined for each type of tax [8][11][12]. - It emphasizes the importance of electronic tax services, allowing taxpayers to file and pay taxes online through the electronic tax bureau or its app, enhancing convenience and efficiency [16][18]. - The article mentions the option for taxpayers to receive remote assistance through a service called "Yueyue," which can help with tax-related inquiries and submissions [15][17]. Group 2 - The article details the annual assessment of stamp duty on taxable business account books, based on the total amount of paid-in capital and capital reserves recorded in the books [11]. - It outlines the specific instructions for filling out the corporate income tax prepayment declaration form, particularly regarding employee compensation and related expenses [12][13][14]. - The article encourages taxpayers to complete real-name authentication on the electronic tax bureau to access tax knowledge and submit tax-related requests online [18].
【12366近期热点问答】12月9日~12月16日
蓝色柳林财税室· 2026-01-04 14:51
Group 1 - The taxpayer is not the parent of a minor child but can still report the child's information to enjoy the special additional deduction for children's education if they are the guardian [2] - A taxpayer whose father is deceased and is an only child can report their grandfather's information for the elderly support special additional deduction, as the policy allows for grandparents to be considered if both parents are deceased [2] - If one of two children lacks the ability to support their parents, the remaining child cannot claim the full 3000 yuan elderly support deduction alone; the deduction must be shared among siblings [3] Group 2 - Taxpayers can download the electronic tax bureau app by searching for "电子税务局" in mobile app stores and following the registration process [4] - The electronic tax bureau app allows for the declaration and payment of various taxes, including corporate income tax, vehicle purchase tax, and other related business activities [5] - Businesses can issue invoices through the electronic tax bureau app by logging in and navigating to the appropriate section for invoice issuance [6][7]
你问我答 | 如何使用电子税务局申报智能自检功能?
蓝色柳林财税室· 2025-11-19 07:32
Group 1 - The article discusses the process for taxpayers to access self-inspection results after tax declaration through the electronic tax bureau [1][2] - Two methods are provided for entering the self-inspection results query interface: via the declaration feedback page or through the tax declaration and payment section [1][2] - Taxpayers are notified of any discrepancies through the "My Reminders" module on the electronic tax bureau homepage [4] Group 2 - Upon entering the self-inspection results query function, four scenarios can occur based on the status of the self-inspection for the declared month [5] - If discrepancies exist, taxpayers can view specific issues or initiate a re-inspection [6][7] - If no unresolved discrepancies are found, taxpayers can also choose to re-inspect [7] - If the self-inspection has not been completed but applicable tax types have been declared, taxpayers can start the self-inspection [8][9] - If no applicable tax types have been declared, the "Start Self-Inspection" button will be disabled [10] Group 3 - Taxpayers can correct discrepancies by clicking "Go Correct" and entering the correction function [11][13] - For discrepancies involving financial statements, taxpayers must select the report to be corrected, which will trigger a new self-inspection after the correction is made [15] Group 4 - The article lists the types of tax declarations that currently support self-inspection, including various VAT and corporate income tax forms [17]
告别多次报税,关联申报一次搞定
蓝色柳林财税室· 2025-10-31 15:36
Group 1 - The article discusses the implementation of a comprehensive associative declaration system for various taxes, which simplifies the reporting process for taxpayers by utilizing data pre-filling and intelligent recommendations [4][6][7] - The new system allows taxpayers to select applicable tax types and automatically provides information on tax amounts due, including any refunds or adjustments based on their business operations [7][10] - Taxpayers can confirm and modify pre-filled data as needed, ensuring accuracy before submission [9][10] Group 2 - The article outlines the operational steps for taxpayers to access the electronic tax bureau and complete their tax declarations efficiently [5][6] - It emphasizes the importance of confirming tax amounts and reviewing reports before final submission to ensure compliance [10][11] - A unified contact number "12366" for tax-related inquiries and services is introduced to streamline communication with tax authorities [17]
山西:如何通过电子税务局进行申报智能自检?操作步骤
蓝色柳林财税室· 2025-09-25 01:02
Group 1 - The article discusses the implementation of an intelligent self-check service for taxpayers, which allows for automatic checks of tax compliance and logical relationships between different tax types after submission [2] - Taxpayers can also perform a self-check manually to identify discrepancies between tax types [2] - The process for accessing the self-check results involves logging into the electronic tax bureau and navigating through specific menus or using the search function [3] Group 2 - The article outlines the changes in the collection of the employment security fund for disabled individuals, which has shifted from quarterly to annual collection starting in 2021, with a deadline of September 30 each year [14] - The calculation for the employment security fund is based on the average annual salary of employees and the number of disabled individuals employed by the company [17] - Companies with 30 or fewer employees are exempt from paying the employment security fund, and the system automatically recognizes this during the application process [19]
<电子税务局App>简易确认式申报操作步骤
蓝色柳林财税室· 2025-07-24 15:01
Core Viewpoint - The article highlights the convenience of the newly launched electronic tax bureau app, which allows eligible small-scale taxpayers to easily complete simplified tax declarations for various taxes, including value-added tax and corporate income tax, with minimal effort [1]. Group 1: App Features - The app enables users to log in with their business identity and access the "Simplified Confirmation Declaration" feature under the "Tax Handling" section [2]. - Upon selecting the "Simplified Confirmation Declaration," the system automatically assesses eligibility and presents a tax calculation interface, showing the total tax amount due or refundable based on taxpayer characteristics [3]. - Users can verify pre-filled data and adjust it according to their actual business conditions, with detailed tax calculation information available for each tax type [3]. Group 2: Submission Process - After confirming the accuracy of the data, users can submit their declarations by following a series of prompts, ensuring the submission of accurate tax data [4]. - Once the declaration is successfully submitted, users can immediately proceed to pay the tax amount due, completing the tax declaration process [4]. Group 3: User Engagement - The article encourages users to take advantage of the app's features and invites them to leave comments if they encounter any issues during the process, indicating a focus on user support and engagement [6].