欢迎扫描下方二维码关注： 来源青岛税务 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。 商户),为增值税的纳税人,应当依照本法规定 缴纳增值税。 鐵臂货物、服务、完形资产、不动产 是指有偿转让货物、不动产的 所有权,有偿提供服务,有偿转让 无形资产的所有权或者使用权。 第三十八条 =. 本法自2026年1月1日起施行。 《中华人民共和国增值税暂行条 例》同时废止。 二、根据《中华人民共和国增值税法实施 条例》(中华人民共和国国务院令第826号) 规定: THE 第二条 增值税法第三条所称员物 包括有形动产、电力、热力、气体等。 增值税法第三条所称服务 供稿：青岛税务 审核：青岛市税务局纳税服务和宣传中心 编发：青岛市税务局纳税服务和宣传中心 是指不能移动或者移动后会引起性质、形 状改变的资产,包括建筑物、构筑物等。 国务院财政、税务主管部门提出货物、服务、 无形资产、不动产的具体范围,报国务院批准 ...

欢迎扫描下方二维码关注： 不符合规定的发票，不得作为财务报 销凭证,任何单位和个人有权拒收。 2.让他人为自己开具与实际经营业 务情况不符的发票; 3.介绍他人开具与实际经营业务情 况不符的发票。 商家应该开票而不开发票会面临处罚 > 根据《中华人民共和国发票管理办法》 第三十三条第 (一) 项规定,应当开具而 未开具发票，或者未按照规定的时限、顺 序、栏目，全部联次一次性开具发票,或 者未加盖发票专用章的，由税务机关责令 改正，可以处1万元以下的罚款；有违法所 得的予以没收。 下 根据《中华人民共和国发票管理办法》 第三十八条规定，对违反发票管理规定2次 以上或者情节严重的单位和个人，税务机 关可以向社会公告。 对于商家而言 开具发票是作为商家的义务 根据《中华人民共和国发票管理办法》 第十八条规定，销售商品、提供服务以及 从事其他经营活动的单位和个人，对外发 生经营业务收取款项，收款方应当向付款 方开具发票; 特殊情况下，由付款方向收 款方开具发票。 ▲ 发票应合规开具 根据《中华人民共和国发票管理办法》 第二十一条规定,开具发票应当按照规定 的时限、顺序、栏目，全部联次一次性如 实开具,开具纸质发票应当 ...

Group 1 - The article provides guidance on how to access and utilize the electronic tax bureau for various tax-related services, including the submission of deposit account information [2][11]. - It emphasizes the importance of reporting all bank accounts to avoid administrative penalties and impacts on tax credit ratings [2]. - Specific deadlines for tax declarations and payments are outlined, including dates for value-added tax, personal income tax, and corporate income tax [7][9]. Group 2 - The article details the process for individual business owners and partners to file their income tax returns, specifying the use of different forms based on the source of income [9]. - It describes the operational steps for taxpayers to log into the electronic tax bureau and navigate to the relevant sections for tax filing [10][11]. - The article highlights the availability of online consultation services through the electronic tax bureau for assistance with tax-related inquiries [14][17].

Core Viewpoint - The article focuses on providing guidance for small and micro enterprises and individual businesses regarding common tax-related errors and operational difficulties, specifically in the area of tax compliance and credit management [3]. Group 1: Tax Compliance and Credit Management - The article introduces a series titled "Easy Mistakes Tips," aimed at addressing frequent errors in tax practices and providing operational guidance [3]. - The current issue discusses how tax service personnel can check their credit scores through the electronic tax bureau by selecting the appropriate options for credit information inquiry [4]. - It emphasizes the importance of understanding credit evaluation indicators and the implications of any credit issues for tax service personnel [4]. Group 2: Previous Issues and Related Content - The article references previous issues in the series that cover topics such as how to issue tax credit evaluation information forms and how tax service institutions can collect necessary information [5]. - It highlights the ongoing effort to assist tax service personnel in navigating the complexities of tax compliance and credit management [5].

Group 1 - The article provides a summary of frequently asked questions related to the electronic tax bureau, covering query operations, system anomalies, and declaration processes [1][2][4]. - It outlines the steps for querying corporate credit ratings through the electronic tax bureau, including both quick and detailed methods [1][2]. - The article details the approval process for various tax refunds, including stamp duty and social security refunds, and provides specific navigation paths within the electronic tax bureau [2][3]. Group 2 - Instructions are given for resolving system anomalies, particularly when tax officers encounter operational issues due to insufficient permissions, with a step-by-step guide for authorization [5]. - The article explains how tax professionals can collect and submit information, including the necessary steps for adding personnel to the tax service personnel directory [7]. - It describes the process for querying, printing, or exporting detailed reports for various tax types, including value-added tax and corporate income tax, along with steps for correcting previously submitted reports [9][10]. Group 3 - The article provides guidance on how to delete or modify vehicle information for vehicle and vessel tax, detailing the necessary steps within the tax declaration system [11]. - It explains the procedure for applying for tax refunds due to overpayment or duplicate declarations, emphasizing the use of the "one-stop tax refund" module [12].

Core Viewpoint - The article focuses on providing guidance for small and micro enterprises and individual businesses regarding common tax-related errors and operational difficulties, specifically addressing how to obtain the tax service personnel credit code [1]. Group 1: Tax Service Personnel Credit Code - Tax service personnel can obtain their credit code by logging into the electronic tax bureau through the "Natural Person Business" section. There are two operational paths: 1. Select "I want to query" -> "Tax-related information query" -> "Credit information query for tax professional service institutions (personnel)" and click "Apply for credit code" [2]. 2. Select "I want to handle tax" -> "Tax professional services" -> "Tax service personnel credit code" and click to apply for the credit code [2]. Group 2: Previous Issues and Recommendations - Previous articles in the series have addressed various topics, including the impact of tax credit evaluation results on new company registrations, how to issue tax credit evaluation information forms, and how tax professional service institutions can collect agreement element information [3].

Core Viewpoint - The article focuses on providing guidance for small and micro enterprises and individual businesses regarding tax compliance, specifically on how to obtain a credit code for tax-related professional service institutions [1]. Group 1: Tax Compliance Guidance - The article introduces a series titled "Easy Mistakes Tips" aimed at addressing common errors and operational difficulties in tax practices for small and micro enterprises [1]. - The current issue discusses the process for obtaining a credit code for tax-related professional service institutions, emphasizing the importance of this code for compliance [2]. Group 2: Steps to Obtain Credit Code - To obtain the credit code, the legal representative or financial head of the tax-related professional service institution must log in to the electronic tax bureau using the "Enterprise Business" method [2]. - The steps include selecting "I want to inquire" followed by "Tax-related Information Inquiry" and then "Tax-related Professional Service Institution (Personnel) Credit Information Inquiry" to access the credit information query interface and click on "Apply for Credit Code" [2].

Group 1 - The article discusses the implications for taxpayers and withholding agents who fail to submit tax declarations and related materials within the stipulated deadlines, which can affect their tax credit evaluation results and lead to legal responsibilities according to the Tax Collection and Administration Law of the People's Republic of China [9] - It mentions that for first-time occurrences of minor infractions listed in a specific checklist, if corrected proactively before tax authorities discover them or within a mandated correction period, no administrative penalties will be imposed [9] Group 2 - The article provides a step-by-step guide for taxpayers who have never registered for tax operations to obtain a tax clearance certificate through the electronic tax bureau [13][14] - It outlines the process of accessing the electronic tax bureau without logging in, navigating to the public service section, and entering the unified social credit code or taxpayer identification number to initiate the tax clearance application [14][17] - The article details various scenarios that may arise during the application process, including issues with identity verification and the need for user registration if the system cannot retrieve the necessary information [18][19]

Core Viewpoint - The article discusses the tax incentives for companies that employ disabled workers, specifically focusing on the wage deduction policy that allows for additional tax deductions for salaries paid to disabled employees [2][17]. Summary by Sections Policy Content - The tax policy allows companies to deduct additional amounts from their taxable income for wages paid to disabled employees, which is aimed at encouraging the employment of disabled individuals [2][12]. - Companies must determine their eligibility for these tax benefits based on specific criteria outlined in the tax regulations [11]. Business Operation Details - Companies can report the additional deductions in their corporate income tax returns, specifically in the section for exempt income and deductions [10]. - Documentation required for claiming these deductions includes proof of social insurance payments for disabled employees, payment records, and employment contracts [11]. Frequently Asked Questions - Companies employing disabled individuals through labor dispatch can claim the tax benefits, as the labor dispatch unit is considered the employer [16]. - The eligibility for tax deductions begins from the month following the signing of the labor contract and payment of social insurance for newly hired disabled employees [16]. - The wages eligible for additional deductions include basic salaries, bonuses, overtime pay, and the employee's share of social insurance and personal income tax [16]. - No prior registration with tax authorities is required to enjoy these tax benefits, but companies must retain relevant documentation for verification [16].

Core Points - Over 7,000 domestic and foreign internet platforms have reported tax-related information to Chinese tax authorities [1][2] - Since October 1, platforms are required to report information about operators and employees, including identity and income [1] - Most operators have registered as market entities, but some have not complied with registration requirements despite conducting online sales [1] Group 1: Tax Reporting Compliance - The State Taxation Administration has analyzed third-quarter tax information and found that most platform operators have completed market entity registration [1] - There are still cases where operators engaged in internet sales have not registered as required [1] Group 2: Legal Obligations and Risks - Operators must register as market entities and confirm tax information to protect their legal rights and promote healthy platform economy development [1] - Individuals engaging in online transactions with annual sales exceeding 100,000 RMB must register as market entities [1] - Tax authorities have issued reminders to operators whose self-reported income is significantly lower than reported by platforms, leading to corrections in most cases [2] - Some operators still fail to report all income accurately, risking legal consequences for tax evasion [2]