欢迎扫描下方二维码关注： 上一期我们讲解了 自然人出租不动产代开发票 的相关操作，本期我们将目光转向建筑服务领域，来讲讲从事建筑劳务、 装修修缮等建筑服务的自然人，临时取得收入后如何代开发票。一起来看看吧！ 电脑端 1.登录电子税务局后，依次顺序点击【我要办税】→【发票使用】→【发票开具】→【蓝字发票开具】； | | > 全国统一规范电子税务局 > > > > 详页 買型介绍 科技直间 公众服务 地方特色 | | | @ .. . | | --- | --- | --- | --- | --- | | 田景か裂 | 调电入关键词 | ଦି | | × | | 乐金数字开放平台 | | | | | | 给台信息参加日 | 发展代开 | | | | | 发展使用 | 代开物流程发展 代开出组不动产 (承担方) | 发票代开红本 汇总代开发展申请 | 代开发票申请作家 汇总代开红本发展 | | | 动图中组及散纳 | 对量安代开发展中清 | | | | | 芒朝开展 | 发票中假 | | | | | 其也体系中滑 | 发师培训 | 为真所顾属求申请 | 发展进灾、提拔报告 | | | 互联网平台企业涉税信息报道 | ...

欢迎扫描下方二维码关注： 责任编辑：马姣 来源 太原税务 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。 号)文件规定: 三、适用简易计税方法的项目 (一)自2026年1月1日至2027年12 月31日,一般纳税人发生以下应税交 易,可以选择适用简易计税方法,按照 3%的规定征收率计算缴纳增值税: 6.提供公共交通运输服务。公共交 通运输服务,包括轮客渡、 公交客运、地铁、城市轻轨、 出租车、长途客运、班车。 班车,是指按固定路线、固定时间 运营并在固定站点停靠的运送旅客的陆 路运输服务。 本公告自2026年1月1日起施行。 ········ ...

Core Viewpoint - The article provides a detailed guide on the process of registering as a general VAT taxpayer through the electronic tax bureau, outlining the steps and options available for taxpayers. Group 1: Registration Process - Taxpayers must log in to the electronic tax bureau and navigate to the "General VAT Taxpayer Registration" section to begin the process [1]. - There are two modes for registration: "Confirmation Mode" and "Supplementary Mode" [2]. Group 2: Confirmation Mode - In Confirmation Mode, taxpayers need to confirm the results provided by the system [2]. - If there are no invoices issued or received in the current month, the effective date is automatically set to the first day of the current month, but can be changed to the first day of the next month [3]. - If invoices are involved, the system sets the effective date to the first day of the next month [4]. - After confirming, taxpayers can proceed to submit their registration [4][10]. Group 3: Supplementary Mode - In Supplementary Mode, the system pre-fills the effective date and other information based on taxpayer data, which can be manually adjusted [5]. - Taxpayers can preview the registration form to ensure all details are correct before submission [6][7]. - Once the form is completed and confirmed, taxpayers can submit it for processing [9][10].

欢迎扫描下方二维码关注： | 图片 | | --- | 6. 增值税法中适用简易计税方法的征收率是多少呢？ 答： 根据《中华人民共和国增值税法》第十一条规定： 适用简易计税方法计算缴纳增值税的征收率为3%。 近日，财政部、国家税务总局发布了关于增值税法施行后增值税优惠政策衔接事项的公告，进一步明确了适用简易计税方法的项目。 (一) 自2026年1月1日至2027年12月31日，一般纳税人发生以下应税交易，可以选择适用简易计税方法，按照3%的规定征收率计算缴纳 增值税。包括 ： 1.销售自行采掘的建筑用和生产建筑材料所用的砂、土、石料，和以自行采掘的砂、土、石料或其他矿物连续自行生产的砖、瓦、石 灰(不含粘土实心砖、瓦)。 热点梳理 图片 问答来啦 2月10日，上海税务可视答疑平台推出了一场关于热点税费政策的可视答疑。该场答疑聚焦增值税最新政策内容与实操要点，深入解读 近期增值税法的内容变化，梳理常见涉税业务规范，并对热点问题进行解答，下面跟着申税小微一起来看看吧~ 图片 1. 哪些情形应当缴纳增值税？ 答： 根据《中华人民共和国增值税法》第三条规定：在中华人民共和国境内销售货物、服务、无形资产、不动产，以及进 ...

Core Points - The announcement outlines the transition of VAT preferential policies following the implementation of the VAT Law in China, effective from January 1, 2026, to December 31, 2027 Group 1: VAT Threshold Standards - For small-scale taxpayers, the VAT threshold is set at a monthly sales amount of 100,000 yuan or a quarterly sales amount of 300,000 yuan [1] - For single-instance taxation, the threshold is 1,000 yuan per transaction [1] Group 2: Exemptions from VAT - Agricultural producers selling self-produced agricultural products are exempt from VAT [3] - Agricultural services such as plowing, irrigation, pest control, and related training are also exempt [4] - Medical services provided by healthcare institutions are exempt from VAT [5][6] - Services provided by individuals with disabilities are exempt from VAT [7][8] - Childcare services provided by nurseries and kindergartens are exempt from VAT [9] - Funeral services are exempt from VAT [10] - Educational services provided by schools are exempt from VAT, including various levels of education [11][12][13][14] - Agricultural land used for production is exempt from VAT [15][16][17] - Income from the transfer of financial products by individuals is exempt from VAT [18] - Certain services provided by foreign entities and specific transportation services are exempt from VAT [18] - Income from the sale of self-built residential housing by individuals is exempt from VAT [23] - Income from the transfer of property during family asset division is exempt from VAT [24] - Income from penalties and confiscated property disposed of by authorities is exempt from VAT [25] Group 3: Simplified Tax Calculation Methods - General taxpayers can opt for a simplified tax calculation method at a rate of 3% for specific taxable transactions from January 1, 2026, to December 31, 2027 [71] - Transactions eligible for this method include sales of self-extracted construction materials and small hydropower generation [72][73]

Group 1 - The article discusses the types of input tax that cannot be deducted, including those related to simplified tax calculation methods, exempt VAT projects, and collective welfare or personal consumption [3][4]. - Simplified tax calculation methods allow general VAT taxpayers to choose a simplified tax rate for specific businesses, which means input tax deductions are not considered for these projects [3]. - Exempt VAT projects refer to taxable behaviors that fall within the VAT scope but meet certain exemption criteria, resulting in no VAT payment at the sales stage and thus no input tax deduction [3]. - Collective welfare and personal consumption are categorized as final consumption, breaking the value-added chain, and therefore the corresponding input tax cannot be deducted [3]. Group 2 - For general taxpayers who also engage in simplified tax calculation projects and exempt VAT projects, the formula for calculating non-deductible input tax is provided [4]. - The policy basis for these regulations includes several official documents from the Ministry of Finance and the State Administration of Taxation [4]. Group 3 - The article outlines six scenarios that classify VAT special invoices as abnormal vouchers, including lost or stolen tax control devices, non-compliance with tax declarations, and discrepancies found through data analysis [9][10][11][12][13]. - Specific conditions under which input tax from abnormal vouchers is not included in the calculation are also mentioned, such as when the taxpayer has not declared deductions or export tax refunds [14][15]. - The handling of abnormal vouchers is detailed, including the treatment of input tax that has not been declared for deduction and the procedures for export tax refunds [16][17][18][19][20]. Group 4 - A-grade taxpayers can apply for verification of abnormal vouchers within ten working days of receiving notification from tax authorities, allowing them to continue with deductions or refunds if verified [21]. - Taxpayers who disagree with the tax authority's classification of abnormal vouchers can also apply for verification to continue their deductions or refunds [22].

Group 1 - The article discusses the tax policies related to construction services provided for projects where the client supplies materials and equipment, known as "甲供工程" [4] - General taxpayers providing construction services for "甲供工程" can choose to apply a simplified tax calculation method [4] - The article outlines that construction services for older projects, defined as those with a contract start date before April 30, 2016, are also eligible for the simplified tax method [5][6] Group 2 - Specific "甲供工程" where the general contractor provides services for the foundation and main structure, while the client procures materials like steel and concrete, can apply the simplified tax method [6] - The scope of foundation and main structure is defined according to the national construction quality acceptance standards [6]

Group 1 - The article discusses the process for enterprises to apply for tax invoice issuance on behalf of individual agents in sectors such as insurance, securities, credit cards, and tourism [9][12][22] - It outlines the steps involved in the application process, including entering personal agent information, confirming tax information, and submitting the application [14][22][24] - The system allows for batch import of personal agent information, facilitating easier management for enterprises [17][18] Group 2 - The article mentions that enterprises can enjoy tax deductions when hiring key groups, with specific guidelines on how to carry forward any unused deductions to the next fiscal year [27][31] - It highlights the tax policies related to hiring key groups and the limitations on tax deductions that can be carried over [31]