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企业承担员工工资的个人所得税,是否可以税前扣除?
蓝色柳林财税室· 2025-12-15 01:24
欢迎扫描下方二维码关注: 来源山西税务税宣速递 欢迎扫描下方二维码关注: 温馨提醒:蓝色柳林财税室为非官方平台,是由编者以学习笔记形式建立的平台,所有笔记写作记录的文章及转发的法律法规仅供读者学习 参考之用,并非实际办税费的标准,欢迎交流学习,共同分享学习经验成果。文章版权归原作者所有,如有不妥,请联系删除。 山西省税务局征纳互动平台 查一 (收) 办一 问 (评 税务非常努力,愿您非常满意 提供精准服务,愿您真心点赞 了 扫码注册并登录系统 山西新电子脱局 业务办理指南 约 如您在业务办理中遇到难题 直 请登录新电子税局-点击"悦悦"在线问办 国家税务总局山西省税务局 中国文艺 2025年12月办裁是醒 办税目历 大 开 B ll 2 5 1 3 4 6 7 申报缴纳增值税、消费税、城市维护建设税、教 育费时加、地方教育时加、文化事业建设费、个人 所得税、车船税代收代缴纳税义务人(保险机构) 01日-25日 电报缴纳单位社会保险费 01日-31日 申报缴纳房产税、城镇土地使用税、2025年度车 船税纳税义务人为自然人 温馨提醒 申报缴纳房产税、城镇土地使用税 | 8 9 10 11 12 13 14 | | ...
山西:销售方如何通过电子税务局生成二维码实现购买方扫码开票?操作步骤
蓝色柳林财税室· 2025-12-12 01:44
欢迎扫描下方二维码关注: 操作步骤 登录电子税务局,依次点击【我要办税】-【发 票使用】-【蓝字发票开具】。 | 3 全国统一规范电子税务局 | ◎山西 | 首页 | 我要办税 | 我要查询 公众服务 地方特色 | | | | --- | --- | --- | --- | --- | --- | --- | | 我要办税 | 请稿入关键词 | | (Q)) | 最近使用: | 蓝字发票开具 | 财产和行为税 ... | | 综合信息报告 | | | | | | | | 发票使用 | 成票代开 | | | | | | | 税费申报及缴纳 | 代开增值税发票 | | 发票代开红中 | | | 代开发票申请作废 | | | 代开出租不动产 (承租方) | | 肥色制设出名词 | | | 汇总代开红字发票 | | 证明开具 | 存量房代开发票申请 | | | | | | | 其他事项申请 | 发票申领 | | | | | | | ** | 发票领用 | | 炭母求能需用期发 | | | 发票遗失、损毁指 | | 一般退税管理 | 炭票开具 | | | | | | | 出口退税管理 | 蓝字发票开具 | | 红字发票 ...
个人转让住房支付的中介费在计算个人所得税时可否扣除?
蓝色柳林财税室· 2025-12-11 01:17
欢迎扫描下方二维码关注: 来源山西税务税宣速递 欢迎扫描下方二维码关注: 温馨提醒:蓝色柳林财税室为非官方平台,是由编者以学习笔记形式建立的平台,所有笔记写作记录的文章及转发的法律法规仅供读者学习 参考之用,并非实际办税费的标准,欢迎交流学习,共同分享学习经验成果。文章版权归原作者所有,如有不妥,请联系删除。 办税日历 | I n 五 六 ■ III 5 1 2 3 4 6 7 10 12 9 11 13 14 8 19 1 ह 17 20 21 16 18 27 22 23 25 26 28 24 29 30 31 01日-15日 01日-25日 申报缴纳单位社会保险费 申报缴纳增值税、消费税、城市维护建设税、教 育费附加、地方教育附加、文化事业建设费、个人 所得税、车船税代收代缴纳税义务人(保险机构) 01日-31日 申报缴纳房产税、城镇土地使用税、2025年度车 船税纳税义务人为自然人 申报缴纳房产税、城镇土地使用税 房产税按年征收,分半年缴纳。下半年应缴纳 税款于当年12月底前申报缴纳。 税源信息采集(若税源信息采集无变 化,则直接到第二 房产税/城镇土地使用税申报 自动带出已采集的税源信息, 可直接 ...
农民专业合作社销售农业产品是否可以免征增值税,能否开具增值税专用发票?
蓝色柳林财税室· 2025-12-03 01:13
Group 1 - The article provides a tax declaration calendar for various taxes, including value-added tax, consumption tax, and personal income tax, with specific deadlines outlined for each type [9][10][12] - It emphasizes the importance of timely tax declaration and payment, detailing the procedures for property tax and urban land use tax submissions [10][11] - The article introduces an online service feature, "Yueyue," which allows taxpayers to seek assistance through the electronic tax bureau or app, enhancing convenience in tax-related inquiries [13][14] Group 2 - Taxpayers are encouraged to utilize the electronic tax bureau for tax source information collection and submission, streamlining the process for property and land use taxes [11][12] - The article highlights the option for taxpayers to confirm their tax submissions through pre-filled information, reducing the likelihood of errors [12] - It promotes the integration of online services with WeChat for accessing tax knowledge and submitting tax-related requests, indicating a shift towards digitalization in tax services [14]
山西:如何申请非营利组织免税资格认定?操作步骤
蓝色柳林财税室· 2025-12-03 01:13
欢迎扫描下方二维码关注: 以企业业务登录电子税务局,点击【地方特 (B) | 全国统一规范电子税务局 | ◎山西 | 首页 我要办税 | 我要查询 公众服务 | 地方特色 | · 下 9 @ 黑 元 | | | | --- | --- | --- | --- | --- | --- | --- | --- | | | B 级纳税人 | 我的待办 > | | 本期应由指 | 待签收文书 | 风险疑点 | 真5 | | | 距本月征期结束还有14天 | | | | | | | | | | 事项名称 | | 办理期限 | 标签状态 | | 擬作 | | 我的提醒> | | | | | | | | | | 2025-10-29 | International controllers. | | CONSECT - 17.900 - 12.000 | | | | | | 2025-11-25 | | | And Comments of the Comments of Concession of | | | | | | 2025-10-23 | | | | | | | | promote of consideration ...
山西:旅游服务差额征税如何开票?操作步骤
蓝色柳林财税室· 2025-12-02 01:51
Group 1 - The article discusses the implementation of the pilot program for the transition from business tax to value-added tax (VAT) in the tourism service sector, allowing taxpayers to calculate sales revenue based on the net amount after deducting certain expenses [2] - Taxpayers providing tourism services can choose to calculate their sales revenue by deducting accommodation, dining, transportation, visa, ticket fees, and other related costs from the total amount received [2] - The article emphasizes that taxpayers opting for this calculation method cannot issue special VAT invoices for the deducted expenses but can issue regular invoices instead [2] Group 2 - The article outlines the process for issuing blue invoices through the electronic tax bureau, including steps for logging in and selecting the appropriate invoice type [4][6] - It provides a detailed guide on how to fill in the necessary information for issuing invoices, including the selection of project names and automatic prompts for deductible items [6] - The article also mentions the importance of submitting tax source information for property and behavior taxes through the electronic tax bureau [16][18]
纳税人开具增值税专用发票后冲红,当季度销售额未超过30万时,已经缴纳的税款是否可以申请退还?
蓝色柳林财税室· 2025-10-27 01:30
Group 1 - The article emphasizes the importance of tax compliance and the various tax obligations that individuals and businesses must fulfill within specified deadlines [8][9]. - It outlines the specific taxes that need to be declared and paid, including value-added tax, consumption tax, personal income tax, and corporate income tax, among others [8]. - The article also highlights the services provided by the Shanxi Provincial Taxation Bureau, including an interactive platform for taxpayers to seek assistance and guidance [9].