欢迎扫描下方二维码关注： 根据《个体工商户个人所得税计税办法》规 定: 第二十二条 个体工商户按照国务院有关主管 部门或者省级人民政府规定的范围和标准为其 业主和从业人员缴纳的基本养老保险费、基本医 疗保险费、失业保险费、生育保险费、工伤保险费 和住房公积金,准予扣除。 个体工商户为从业人员缴纳的补充养老保险 费、补充医疗保险费,分别在不超过从业人员工资 总额5%标准内的部分据实扣除;超过部分,不得 扣除。 个体工商户业主本人缴纳的补充养老保险费、 补充医疗保险费,以当地(地级市)上年度社会平 均工资的3倍为计算基数,分别在不超过该计算 基数5%标准内的部分据实扣除; 超过部分, 不得 扣除。 第二十三条 除个体工商户依照国家有关规 定为特殊工种从业人员支付的人身安全保险费和 财政部、国家税务总局规定可以扣除的其他商业 保险费外,个体工商户业主本人或者为从业人员 支付的商业保险费,不得扣除。 2026年1月办税提醒 办税日历 五 k n II ■ 3 4 1 2 8 10 5 O 11 6 7 12 13 14 15 16 17 18 20 22 25 19 21 23 24 27 28 31 26 29 3 ...

Group 1 - The article provides a tax calendar for various tax declarations and payments, including value-added tax, corporate income tax, and personal income tax, with specific deadlines outlined for each type [7][10][11]. - Taxpayers are required to declare and pay taxes such as the urban maintenance and construction tax, education fee surcharges, and environmental protection tax by the 20th of each month [7]. - The article emphasizes the use of the electronic tax bureau for tax declaration and payment processes, highlighting the convenience of online services [11][16]. Group 2 - The article details the annual assessment of stamp duty on taxable business books, which is based on the total amount of paid-in capital and capital reserves recorded in the books [10]. - Taxpayers can complete their stamp duty declaration through the electronic tax bureau, specifically under the section for property and behavior tax source information collection and consolidated declaration [11]. - The article mentions the option for taxpayers to utilize remote assistance through the "Yueyue" service for tax-related inquiries if online functionalities do not meet their needs [16].

Group 1 - The article emphasizes the importance of timely tax declaration and payment for various taxes, including value-added tax, consumption tax, and personal income tax, with specific deadlines outlined for each type [8][10][11] - It highlights the process for taxpayers to collect tax source information and submit it through the electronic tax bureau, ensuring compliance with tax regulations [11][14] - The article promotes the use of the electronic tax bureau and its app for online tax services, allowing taxpayers to handle their tax affairs conveniently without visiting physical service halls [17][19] Group 2 - The article provides a detailed schedule for tax declaration and payment, indicating that property tax and urban land use tax are collected annually and paid semi-annually, with the second half due by the end of December [10][11] - It mentions the availability of remote assistance through the "Yueyue" service for taxpayers who encounter difficulties during the tax payment process, enhancing taxpayer support [16][18] - The article encourages taxpayers to join the Shanxi Tax WeChat enterprise account for tax knowledge and online service requests, promoting community engagement and support [19]

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 ...

Tax Declaration and Payment Schedule - Taxpayers are required to declare and pay value-added tax, consumption tax, urban maintenance and construction tax, education fee surcharge, local education surcharge, cultural industry construction fee, personal income tax, and vehicle and vessel tax from the 1st to the 15th of each month [9] - Social insurance contributions must be declared and paid from the 1st to the 25th of each month [9] - Property tax and urban land use tax declarations are to be made annually, with half-year payments due by the end of December each year [10] Tax Source Information Collection - Taxpayers can log into the electronic tax bureau to collect tax source information for property tax and urban land use tax, with a process for submitting new tax source information [11] - The system allows for automatic retrieval of collected tax source information for property tax and urban land use tax, enabling direct confirmation and submission of tax declarations [12] Online Tax Services - Taxpayers are encouraged to use the electronic tax bureau or its app for online tax payment, with options for remote assistance available through the "Yueyue" service for those needing additional help [13][14] - After completing real-name authentication on the electronic tax bureau, taxpayers can join the Shanxi Taxation WeChat enterprise account for tax knowledge and online service requests [14]

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]

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 ...

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]

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].