欢迎扫描下方二维码关注： 让我们一起看看政策是如何规定的吧！ 政策规定 根据《中华人民共和国发票管理办法》第三十六条规定，私自印制、伪造、变造发票，非法制造发票防伪专用品， 伪造 发票监制章 的，由税务机关没收违法所得，没收、销毁作案工具和非法物品，并处1万元以上5万元以下的罚款；情节严 重的，并处5万元以上50万元以下的罚款；对印制发票的企业，可以并处吊销发票准印证；构成犯罪的，依法追究刑事 责任。 王会计 放心吧，我一定做个遵纪守法的好公民！ 税务人员 为您点赞！ 来源：国家税务总局潍坊市税务局 国家税务总局临朐县 税务局 编发： 国家税 务总局山东省税务局办公室 制作： 郭旭光 丁 齐 编审：王 羽 纪孟君 责编：桑 军 王会计 昨天有人联系我出高价要买我们公司的发票数据，可把我吓坏了！ 税务人员 王会计 那如果违反这些规定，会面临什么处罚呢？ 出售或向他人提供发票数据系违法行为，一定不要踩法律的红线！ 政策规定 根据《中华人民共和国发票管理办法》第二十三条第六款明确规定，任何单位和个人应当按照发票管理规定使用发票， 不得窃取、截留、篡改、出售、泄露发票数据。 税务人员 来源山东税务 欢迎扫描下方二维码 ...

欢迎扫描下方二维码关注： 来源国家税务总局 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。 老板，你当时收了 款就应该及时告诉 我的,不然可能有 税收风险。 00 @ 8 and 我寻思这和转公司是一样 嘛,我是公司的法人 …… 这会有什么税收风险 老板,这可不一样。公司的 账户在税务部门备过案,每 次申报也是根据这个账户来 办理涉税事项。 ) 如果通过私人账户收款,没 有申报,那公司可就涉嫌隐 匿收入、虚假申报了。 1分十 这些税收知识要知道， 李会计提到的税收风险，主 要依据是《中华人民共和国税收 征收管理法》。 其中,第六十三条规定:纳 税人伪造、变造、隐匿、擅自销 毁账簿、记账凭证，或者在账簿 上多列支出或者不列、少列收 入，或者经税务机关通知申报而 拒不申报或者进行虚假的纳税申 报，不缴或者少缴应纳税款的， 是偷税。对纳税人偷税的,由税 务机关追缴其不缴或者少缴的税 款、滞纳金，并处不缴 ...

Core Viewpoint - The article emphasizes the importance of tax compliance and provides detailed information on various tax obligations and deadlines for taxpayers in Qingdao [8][10]. Tax Obligations - Taxpayers are required to declare and pay several taxes including value-added tax, consumption tax, urban maintenance and construction tax, education fee surcharge, local education surcharge, cultural industry construction fee, personal income tax, corporate income tax, and others by specific deadlines [8]. - The deadlines for social insurance contributions are also highlighted, with specific dates for different types of taxes [9]. Taxpayer Services - The article mentions the availability of a taxpayer service hotline (12366) for assistance with tax-related inquiries, including issues related to electronic invoicing [12]. - It provides guidance on how to manage permissions for tax-related functions within the electronic tax system, ensuring that authorized personnel can access necessary features [13][14].

Core Viewpoint - Timely tax declaration is mandatory for all taxpayers, regardless of income status, to avoid penalties and ensure compliance with tax regulations [1][2][3]. Group 1: Tax Declaration Requirements - Taxpayers must submit tax declarations according to the deadlines set by laws or tax authorities, even if there is no taxable income [1][2]. - The law stipulates that failure to declare taxes on time will be recorded as overdue, which can lead to penalties if not corrected promptly [2][3]. Group 2: First-time Offense and Penalties - First-time offenders who rectify their late declarations within the stipulated period may avoid penalties, as per the administrative penalty laws [2][3]. - The "first violation not punished" policy allows for leniency in cases where the violation is minor and corrected quickly [2][3]. Group 3: Importance of Compliance - Regular and timely tax declarations contribute to building a taxpayer's credit and are beneficial for future business development [3].

Core Viewpoint - The article discusses the procedures and regulations for taxpayers, particularly focusing on the reduced VAT rate of 0.5% for certain sales, and the implications for both general and small-scale taxpayers in their VAT declaration processes [4][5]. Group 1: VAT Calculation and Declaration - Taxpayers should calculate sales revenue using the formula: Sales Revenue = Tax-inclusive Sales Revenue / (1 + 0.5%) [3]. - General taxpayers must report the sales revenue subject to the 0.5% VAT rate in the "Sales Situation Details" section of the VAT declaration form, specifically under the "3% VAT rate goods and processing services" [4]. - Small-scale taxpayers should report the sales revenue in the "Taxable Sales Revenue (3% VAT rate)" section of the applicable VAT declaration form [5]. Group 2: Taxpayer Compliance and Benefits - Taxpayers are reminded that any manipulation of invoices is strictly prohibited, as per the regulations governing invoice management [15]. - The article emphasizes the importance of accurate tax reporting, warning that any intentional misreporting can lead to severe penalties, including fines and potential criminal charges [16]. - Companies that comply with tax regulations can benefit from various incentives, including a higher tax credit rating, which can lead to additional advantages such as expedited processing of tax matters [19][20].

Core Viewpoint - The article clarifies the types of transportation tickets that cannot be classified as travel expenses for reimbursement purposes, emphasizing the distinction between travel expenses and other categories such as employee education expenses and welfare expenses [2][3][8]. Summary by Sections Definition of Travel Expenses - Travel expenses refer to costs incurred by employees when traveling for business purposes outside their regular work location, including intercity transportation, accommodation, meal allowances, and local transportation [3]. Tax Deduction for Transportation Costs - As of April 1, 2019, taxpayers can deduct the input tax from the output tax for domestic passenger transport services purchased [4]. Conditions Where Transportation Tickets Cannot Be Classified as Travel Expenses - **Condition 1**: Tickets for employees attending external training cannot be classified as travel expenses but rather as employee education expenses, as per the relevant regulations [7][8]. - **Condition 2**: Tickets for employees returning home during holidays cannot be classified as travel expenses but are considered welfare expenses, according to the guidelines on employee welfare funds [9][12]. - **Condition 3**: Tickets reimbursed for clients' business trips cannot be classified as travel expenses but fall under business entertainment expenses, as defined in tax enforcement practices [13][14]. Relevant Regulations - The article references several regulations that govern the classification of expenses, including the Ministry of Finance and State Taxation Administration guidelines on employee education and welfare expenses [15].

Core Viewpoint - Accurate quarterly tax declaration is essential for individual businesses to fulfill tax obligations and maintain good tax credit [1][18]. Group 1: VAT Declaration Process - Step 1: Log into the new electronic tax bureau and navigate to the VAT declaration section [2]. - Step 2: The system will automatically match the taxpayer with either a form-filling declaration or a confirmation declaration [3]. - Form-filling declaration: The system generates pre-filled data based on invoice issuance and operational data, which must be compared with actual business conditions [4]. - Confirmation declaration: The system calculates tax amounts based on invoice data, displaying the total tax amount for the current period [6]. - After verifying the data, taxpayers can submit the application and complete the confirmation statement [5][8]. Group 2: Individual Income Tax Declaration Process - Individual income tax can be declared through the natural person electronic tax bureau [9]. - Step 1: Log into the natural person electronic tax bureau website and select the business income declaration form [10]. - Step 2: Enter the unified social credit code or unit name, and input the tax period [12]. - Step 3: Input total income and costs, and choose whether to deduct specific expenses [14]. - Step 4: If applicable, add any tax exemption details and confirm the declaration data before submission [15][16].

Core Viewpoint - The article discusses the new features added to the "One Network for All" platform to facilitate taxpayers in handling personal equity changes, specifically emphasizing the importance of tax declaration before proceeding with equity transfer [2][3]. Group 1: Process Overview - Step 1 involves logging into the "One Network for All" platform using either the electronic business license or the corporate one-card login, followed by searching for "personal equity change" [2]. - Step 2 requires taxpayers to confirm whether personal income tax and stamp duty related to equity transfer have been declared and paid, with online options available for both tax declarations [3][4]. - Step 3 includes filling out the equity change information, where users must provide details about the transferor and transferee, with options to add multiple transferees if necessary [4][5]. Group 2: Submission and Confirmation - In Step 4, users must upload necessary documents, including the equity transfer contract and proof of original equity value, before submitting the application [5]. - After submission, a success message is displayed, and users can track the status of their application using a unique approval code [5].

Core Viewpoint - The article emphasizes the importance of accurate tax reporting and compliance, particularly for businesses involved in agricultural production and processing, highlighting the need to distinguish between taxable and non-taxable sales to avoid tax risks [2][3][4]. Group 1: Tax Reporting Compliance - Businesses must file tax returns even if no tax is due, known as zero reporting, to maintain operational and tax credit integrity [2]. - Accurate classification of sales is crucial; for instance, agricultural products may be exempt from VAT, but processed goods are taxable and must be reported correctly [3][4]. Group 2: Small Business Tax Exemptions - Small-scale taxpayers with quarterly sales under 300,000 yuan can be exempt from VAT, but this exemption does not apply if they issue special VAT invoices [4]. - The distinction between special and general VAT invoices is critical; special invoices allow for input tax deductions and must be reported differently [4]. Group 3: Common Tax Filing Errors - Misclassifying exempt sales as taxable or vice versa can lead to underpayment or overpayment of taxes, creating potential tax liabilities [3][4]. - Businesses should ensure they fill out the VAT exemption details accurately in the tax return forms to avoid discrepancies [3].

Core Viewpoint - The article discusses the concept of unbilled income in the context of value-added tax (VAT) and outlines the necessary tax reporting procedures for both general and small-scale taxpayers [3][4]. Group 1: Definition and Tax Obligations - Unbilled income refers to revenue that has incurred a tax obligation but for which no invoice has been issued [3]. - Unbilled income is not exempt from tax reporting and must be declared according to the Tax Collection and Administration Law of the People's Republic of China [3]. Group 2: Reporting Procedures for General Taxpayers - General taxpayers must report unbilled income in the "Unbilled" section of the VAT and Additional Tax Declaration Form [4]. - If an invoice is issued after the unbilled income has been reported, the taxpayer can report this as a negative value to offset the sales amount for that period [4]. Group 3: Reporting Procedures for Small-Scale Taxpayers - Small-scale taxpayers must handle unbilled income reporting based on their quarterly sales figures, with specific thresholds for exemption [6]. - If the quarterly sales do not exceed 300,000 yuan, the unbilled income can be directly reported in the relevant sections of the VAT and Additional Tax Declaration Form [6][9].