欢迎扫描下方二维码关注： 享受主体 收取国家重大水利工程建设基金的纳税人 优惠内容 自2010年5月25日起，对国家重大水利工程建设基金免征城市维护建设税和教育费附加。 农田水利建设税费优惠 支持农村基础设施建设 国家重大水利工程建设基金免征城市 维护建设税和教育费附加 片图 享受条件 纳税人收取国家重大水利工程建设基金。 政策依据 1.《财政部国家税务总局关于免征国家重大水利工程建设基金的城市维护建设税和教育费附加的通知》（财税〔2010〕44号） 2.《财政部税务总局关于继续执行的城市维护建设税优惠政策的公告》（2021年第27号） 来源 | 河北税务 责任编辑 | 王威 张那 刘天妮 来源 河北税务 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。 业务概述 纳税信用复核 是指纳税人对指标评价情况有异议的,可在评价年度次年 3月份填写《纳税信用复评(核)申请表》,向主管税务 机关提出复核,主管 ...

欢迎扫描下方二维码关注： 农田水利建设税费优惠 支持农村基础设施建设 水利工程占用耕地减征耕地占用税 享受主体 占用耕地从事水利工程建设的单位和个人 优惠内容 水利工程占用耕地，减按每平方米二元的税额征收耕地占用税。 享受条件 1、.减税的水利工程，具体范围限于经县级以上人民政府水行政主管部门批准建设的防洪、排涝、灌溉、引（供）水、滩涂治理、水土保持、 水资源保护等各类工程及其配套和附属工程的建筑物、构筑物占压地和经批准的管理范围用地。 政策依据 《中华人民共和国耕地占用税法》第七条第二款、第八条 《中华人民共和国耕地占用税法实施办法》（财政部、税务总局、自然资源部、农业农村部、生态环境部公告2019年第81号发布）第十五条、 第十六条 来源 | 河北税务 责任编辑 | 王威 张那 刘天妮 2、纳税人符合上述规定情形，享受免征或者减征耕地占用税的，应当留存相关证明资料备查。 3、依照规定减征耕地占用税后，纳税人改变原占地用途，不再属于减征耕地占用税情形的，应当按照当地适用税额补缴耕地占用税。 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 ...

Core Viewpoint - The article emphasizes the importance of correctly selecting tax classification codes for goods and services to ensure compliance with tax regulations and avoid penalties [4][7][30]. Tax Classification Code Overview - Tax classification codes are essential for linking goods and services to the appropriate tax rates when issuing invoices, facilitating better tax management and data analysis by tax authorities [4]. - Since May 1, 2016, taxpayers must use the new system to select corresponding codes for issuing VAT invoices [6]. Impact of Incorrect Code Selection - Incorrect selection of tax classification codes can lead to invalid invoices, which cannot be used for financial reimbursement, and may result in fines up to 10,000 yuan [7]. - Taxpayers are required to correct any discrepancies identified by tax authorities, with penalties for failure to do so, including fines and potential criminal charges for malicious code selection [8]. Code Selection Techniques - Directly inputting keywords related to the invoiced items is the simplest method for finding the correct codes [19]. - Simplifying complex terms and using synonyms can help in identifying the right classification codes [21][22]. - Utilizing the "intelligent coding" feature in invoicing software can assist in selecting appropriate codes based on previous entries [11][20]. Common Errors in Code Selection - Common mistakes include mismatching the nature of the goods or services with the selected codes, such as selecting a service code for a goods invoice [28]. - Failing to distinguish between raw materials, intermediate products, and finished goods can lead to incorrect code selection [29]. Recommendations for Code Selection - It is crucial to select the most specific code available to ensure the correct tax rate is applied [30]. - Using clear and common terminology in invoice descriptions can help avoid confusion and ensure compliance [26].

Group 1 - The article discusses the process of tax credit review and re-evaluation for taxpayers who have objections to their tax credit ratings [8][9]. - Taxpayers can apply for a review of their tax credit rating by filling out the "Tax Credit Review Application Form" within the specified timeframe [8][9]. - The tax authority is required to complete the review and provide feedback to the taxpayer within 15 working days from the date of application acceptance [17]. Group 2 - The article outlines the steps for taxpayers to access the tax credit management system through the electronic tax bureau [10][11]. - Taxpayers can submit their review or re-evaluation requests by selecting the appropriate reasons and uploading necessary documents [12][13]. - After submission, taxpayers will receive a confirmation of successful application and must wait for the tax authority's review [14][15].

Core Viewpoint - The article discusses the implementation of the "Tax Credit Management Measures" by the State Taxation Administration, which aims to enhance the credit rating of newly established taxpayers and streamline the tax management process [2][3]. Group 1 - The "Tax Credit Management Measures" apply to enterprises that have completed tax information confirmation and identity information reporting, allowing individual businesses to voluntarily apply for management under these measures [2]. - Newly established taxpayers will only be eligible for a higher credit rating after the evaluation results for the 2025 fiscal year are published [3]. - Taxpayers who have been under tax credit management for 12 months but have not completed a full evaluation year can apply for a credit re-evaluation based on their tax credit status over the past 12 months [3][6]. Group 2 - When applying for a re-evaluation, if there are disputes regarding the current evaluation results, taxpayers can initiate a re-evaluation of the relevant indicators simultaneously [5]. - The tax authority is required to complete the re-evaluation within 15 working days from the acceptance of the application for newly established taxpayers [6].

Core Viewpoint - The article discusses the newly released tax credit evaluation results for 2024 and outlines the procedures available for taxpayers who are dissatisfied with their evaluation results, including supplementary evaluations, re-evaluations, credit restoration, and reviews [1][2][4]. Group 1: Supplementary Evaluation - Taxpayers can apply for a supplementary tax credit evaluation if they have objections to the current evaluation or if the conditions for non-evaluation have been lifted [1]. - Specific scenarios allowing for supplementary evaluations include cases where taxpayers were under investigation for tax violations, were audited, or had pending administrative reviews or lawsuits [2]. - Non-independent accounting branches and individual businesses using the general VAT calculation method can voluntarily apply for supplementary evaluations [2]. Group 2: Re-evaluation - Taxpayers can request a re-evaluation within the same year the tax credit evaluation results are published, with the application period ending on December 31 of that year [4]. - Taxpayers who have been under tax credit management for 12 months but did not participate in the annual evaluation due to dissatisfaction can also apply for a re-evaluation [4]. Group 3: Credit Restoration - Taxpayers who have committed credit violations but have taken corrective actions can apply for credit restoration [4]. - Eligible scenarios for credit restoration include late tax filings that have been rectified, full payment of taxes and penalties after a D-level credit rating, and the resolution of non-compliance issues [4]. - Specific conditions apply for bankrupt entities and those previously classified as major tax violators, requiring a clean record for a specified period before applying for restoration [4].

Core Viewpoint - The article discusses the procedures available for taxpayers who are dissatisfied with their tax credit evaluation results, specifically focusing on four key processes: supplementary evaluation, re-evaluation, restoration, and review [1]. Group 1: Supplementary Evaluation - Taxpayers can apply for a supplementary tax credit evaluation if they have objections to the current evaluation or if the reasons for not being evaluated have been resolved [2][4]. - Three specific scenarios allow for a supplementary evaluation: 1. If the taxpayer was under investigation for tax violations but the case is now closed 2. If the taxpayer was audited and found to have tax violations, but the case is still being processed 3. If the taxpayer has applied for administrative reconsideration or litigation that is still pending [2][4]. Group 2: Re-evaluation - Taxpayers who are already under tax credit management and disagree with their evaluation results can apply for a re-evaluation within the same year the results are published [7]. - The application period for re-evaluation is from the date of the evaluation result announcement until December 31 of that year [7]. Group 3: Restoration - Taxpayers who have committed credit violations but have taken corrective actions can apply to restore their tax credit [9]. - Eight specific scenarios qualify for restoration, including: 1. Late tax declarations or payments that have been rectified 2. Payment of taxes and penalties after a violation has been resolved 3. Restoration of normal status after fulfilling legal obligations 4. Compliance during bankruptcy proceedings 5. No new violations for 12 months after being classified as a major tax violation [10][11]. Group 4: Review - Taxpayers can request a review of their evaluation indicators if they have objections before the evaluation results are published [12]. - For example, if a taxpayer disagrees with the evaluation indicators for the year 2024, they can submit a review request in March 2025 [14].

Core Viewpoint - The article discusses the 2024 annual tax credit evaluation results for companies in Beijing, detailing how to check these results, how to appeal if there are disputes, and the process for restoring tax credit after penalties [3][8]. Summary by Sections Checking Tax Credit Evaluation Results - Companies can view their current tax credit evaluation results by logging into the electronic tax bureau, where the results will be displayed next to their company name [4]. - For detailed results and indicator specifics, companies should navigate to the "Tax Credit Management" section after logging in [6]. Disputing Evaluation Results - If a company disagrees with its tax credit evaluation results, it can apply for a re-evaluation from the tax authority. This is applicable if the company believes that the deductions or classifications were incorrect or due to reasons beyond their control [8][10]. - The application for re-evaluation must be submitted within the same year the evaluation results are published, specifically from the publication date until December 31 of that year [8]. Restoring Tax Credit - Companies that have incurred penalties due to non-compliance can apply to restore their tax credit after actively correcting the issues and eliminating negative impacts [10]. - It is important to note that the restoration application can only be made if the company does not dispute the annual evaluation results. If there is a dispute, the company must first resolve it through the re-evaluation process before applying for restoration [12].

Core Viewpoint - The article discusses the recent announcement of the 2024 annual tax credit evaluation results and provides guidance on how taxpayers can check their evaluation results and apply for adjustments if necessary [1]. Summary by Sections How to Check Tax Credit Evaluation Results - Taxpayers can check their current tax credit evaluation results by logging into the electronic tax bureau, where the results will be displayed next to their company name [3]. - For detailed results and indicator specifics, taxpayers should navigate to the "Tax Credit Management" section after logging in, select the relevant year, and view the results and details [3]. Application for Re-evaluation - Taxpayers who disagree with their evaluation results can apply for a supplementary tax credit evaluation through their tax authority [4]. - Non-independent accounting branches can voluntarily participate in evaluations by applying for re-evaluation, and once they participate, they must adhere to the relevant tax credit management regulations during their existence [5]. - Individual businesses using the general VAT calculation method can also voluntarily apply for re-evaluation [5]. Tax Credit Repair Process - Since January 1, 2020, enterprises can repair their tax credit status by making credit commitments and correcting dishonest behaviors [6]. - Specific circumstances under which taxpayers can apply for tax credit repair are outlined in the relevant announcements [6]. Application Path for Adjusting Evaluation Results - To apply for a re-evaluation, taxpayers should go to the "Tax Credit Management" page, click on "Apply for Adjustment," select "Apply for Re-evaluation," fill out the form, and submit it after confirming the information is correct [8].

Group 1 - The article discusses new measures for tax credit restoration, highlighting the importance of understanding these changes for taxpayers [14] - It mentions that newly established taxpayers can apply for tax credit reassessment under certain conditions, which is a significant update for businesses [14] Group 2 - The platform is identified as a non-official source, created for educational purposes, emphasizing the need for readers to verify information with official tax standards [15]