税费缴纳预约
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企业逾期代扣代缴员工工资薪金个税产生的滞纳金是否可以在计算企业所得税应纳税所得额时扣除?
蓝色柳林财税室· 2025-09-13 01:54
Core Viewpoint - The article emphasizes the importance of compliance in invoicing practices for businesses, highlighting the legal obligations and potential penalties for non-compliance [13][36]. Group 1: Tax Payment Process - Taxpayers can complete tax declarations through the electronic tax bureau and set up appointments for tax payments, ensuring sufficient funds in the associated bank account for automatic deductions [6][10]. - The system allows users to select the tax types for payment and schedule the payment date, which must be before the tax deadline [8][10]. - Users can modify or delete their scheduled payment information through the "Scheduled Payment Information" interface [12]. Group 2: Invoice Compliance Guidelines - Invoices serve as essential proof of transactions and are critical for consumer rights and business integrity [13][14]. - According to the Invoice Management Measures, businesses are required to issue invoices for all transactions, and refusal to do so is considered illegal [20][23]. - Businesses must issue invoices accurately reflecting the actual transaction details, and any discrepancies can lead to penalties [27][29]. Group 3: Consequences of Non-Compliance - Failure to issue invoices as required can result in fines of up to 10,000 yuan and potential confiscation of illegal gains [36][37]. - Repeated violations or serious infractions may lead to public disclosure by tax authorities and impact the business's credit record [39].