欢迎扫描下方二维码关注： 关联内容 数电发票 数电发票新体验，智能咨询伴您行 我给客户开的数电发票，信息填错了，能作废重开吗？ 别等开票卡壳！数电发票初次赋额申请+后续额度调整，这篇讲透~ 来源 北京税务 欢迎扫描下方二维码关注： 来源： 北京税务 纳税人、扣缴义务人未按照规定的期限办 理纳税申报和报送纳税资料的,将影响纳税信 用评价结果,并依照《中华人民共和国税收征 收管理法》有关规定承担相应法律责任。 对于首次发生下列清单中所列事项目危害后 果轻微,在税务机关发现前主动改正或者在税 务机关责令限期改正的期限内改正的,不予行 政处罚:纳税人未按照税收征收管理法及实施 细则等有关规定的期限办理纳税申报和报送纳 税资料:扣缴义务人未按照税收征收管理法及 实施细则等有关规定的期限报送代扣代缴、代 收代缴税款有关资料。 国家税务总局山西省税务局 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。 纳税人、扣缴义务人未按照规 定的期限 ...

欢迎扫描下方二维码关注： ↑ 点击上方 "蓝色柳林财税室" 关注我们 税有温度 | 安置残疾职工工资加计扣除税收优惠（一）：政策内容详解 作者：陈泓亦 许笑漫 供稿：温州市税务局 纳税服务中心（税收宣传中心） 瑞安市税务局 税有温度 | 安置残疾职工工资加计扣除税收优惠详解（二）：业务操作详解 免所得税优惠明细表》(A107040)。纳税人 可根据《企业所得税申报事项目录》在主表 相应行次选择填报。 第22行"免税、减计收入及加计扣除": 根据相关行次计算结果填报属于税收规定的 免税收入、减计收入、加计扣除金额。 | | | A100000 企业所得税年度纳税申报主表 | | | --- | --- | --- | --- | | 行次 类别 | | 项目 | 金额 | | 18 | | ní 利润总额(15+16-17) | | | 19 | | 减:境外所得(填写A108010) | | | 20 | | 加:纳税调整增加额(填写A105000) | | | 21 | 应纳 | 减:纳税调整减少额(填写A105000) | | | 22 | 税所 | 减:免税、减计收入及加计扣除(22.1+22.2+ … ...

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]

新京报讯(记者姜慧梓)记者从国家税务总局获悉，自今年10月1日，平台企业首次向税务部门正式报送 涉税信息以来，目前已有超7000家境内外平台积极履行涉税信息报送义务，但仍有个别经营者未如实申 报全部收入，存在虚假申报、隐匿收入偷逃税款等涉税风险。 此外，仍有个别经营者未如实申报线上线下全部收入，存在虚假申报、隐匿收入偷逃税款等涉税风险。 记者了解到，前期，对于少数自行申报收入明显低于平台报送收入的平台内经营者，税务部门通过多种 方式进行了提示提醒，绝大部分平台内经营者已更正申报。 平台企业报送涉税信息后，税务部门能够精准识别平台内经营者是否按规定办理了市场主体登记、是否 办理了涉税信息确认，以及是否存在虚假申报、隐匿收入等偷逃税行为。 据介绍，平台报送涉税信息后，税务部门通过数据比对能够快速精准识别隐匿收入、虚假申报等偷逃税 行为，对经提示提醒后仍未如实申报的平台内经营者，税务部门将依法进行处理。张巍建议，平台内经 营者应当如实汇总各平台及线下取得的全部收入，核对确认是否存在少申报情况，若未如实按规定进行 纳税申报，将承担相应的法律责任。 国家税务总局征管和科技发展司负责人介绍，分析平台报送的第三季度涉税信息 ...

11月28日，记者从国家税务总局了解到，目前已有超过7000家境内外平台积极履行了涉税信息报送义 务。前期，对于少数自行申报收入明显低于平台报送收入的平台内经营者，税务部门通过多种方式进行 了提示提醒，绝大部分平台内经营者按提示依法进行了更正申报，但仍有个别经营者未如实申报线上线 下（300959）全部收入，存在虚假申报、隐匿收入偷逃税款等涉税风险。 "按照《中华人民共和国电子商务法》《网络交易监督管理办法》等规定，除法定情形外，个人从事网 络交易活动且年交易额超过10万元的，应当按照规定办理市场主体登记。同一经营者在同一平台或者不 同平台开设多家网店的，需将各网店交易额合并进行计算。"中央财经大学政府管理学院教授杨燕英表 示，平台内经营者需依法履行市场主体登记以及"亮证经营"义务，更好维护自身合法权益，促进平台经 济健康发展。 税务部门提醒平台内商户需及时办理涉税信息确认。这种情况主要是指有的平台内经营者虽已办理了市 场主体登记，但未及时到税务部门办理涉税信息确认，其在线上开展经营活动取得收入，也未办理纳税 申报。 张巍表示，平台报送涉税信息后，税务部门能够精准识别平台内经营者是否已办理涉税信息确认，为避 ...

Core Points - The article discusses the new tax reporting requirements for platform operators in China, effective from October 1, which mandates platforms to report information about their operators and employees to tax authorities [1][2][3] Group 1: Tax Reporting Obligations - Over 7,000 domestic and foreign platforms have complied with the tax information reporting obligations, enhancing tax compliance among platform operators and promoting fair competition [1] - Platform operators must legally register as market entities, with most having done so, but some still operate without proper registration despite engaging in online sales [1] - The Electronic Commerce Law requires individuals engaging in online transactions exceeding 100,000 yuan annually to register as market entities [1] Group 2: Timely Tax Information Confirmation - Some platform operators have registered but failed to confirm their tax information with tax authorities, affecting fair competition [2] - Taxpayers are required to identify their tax types upon first tax-related matters and must file tax returns regularly [2] - Timely confirmation of tax information is crucial for platform operators to avoid unnecessary risks [2] Group 3: Accurate Tax Reporting - There have been instances of platform operators underreporting income, leading to tax evasion risks [2][3] - Tax authorities are using data comparison to identify hidden income and false declarations, with legal actions planned against non-compliant operators [3] - Operators are advised to accurately report all income from various platforms and offline activities to avoid legal consequences [3]

Core Viewpoint - The article emphasizes the importance of timely tax declaration and compliance with tax laws, highlighting common misconceptions among businesses regarding tax obligations and the necessity of filing even in cases of zero income or tax exemptions [10][12][18]. Tax Declaration Compliance - Businesses must declare taxes according to the legal and regulatory requirements, even if there is no taxable income during the tax period, to avoid penalties [10]. - Zero declaration does not equate to non-declaration; businesses must file zero declarations on time to prevent late fees and fines [10]. Misconceptions About Tax Filing - There is a misconception that businesses enjoying tax exemptions do not need to file tax declarations; however, they are still required to submit declarations during the exemption period [12][13]. - Another common misunderstanding is that unbilled income does not need to be reported for value-added tax (VAT); in fact, VAT obligations arise upon the occurrence of taxable sales [14][15]. - Small-scale taxpayers cannot unilaterally change their tax filing frequency; once a choice is made, it remains in effect for the entire accounting year [16]. - Small-scale taxpayers must consider all taxable sales when determining eligibility for VAT exemptions, as the total sales amount is used to assess whether the exemption threshold is met [18].

Group 1 - The article discusses four main methods for tax declaration: self-declaration, mail declaration, electronic data, and agent declaration [4] - Taxpayers using mail declaration must use a specific tax declaration envelope and keep the postal receipt as proof, with the mailing date considered the actual declaration date [5] - Online declaration allows businesses to submit taxes anytime and anywhere, automatically calculating tax amounts, thus saving costs [6] Group 2 - For new export enterprises, specific documentation is required for export tax refund (exemption) registration, including a complete export tax refund registration form and any additional documents requested by the tax authority [13]

Group 1 - The article discusses the upcoming changes in tax reporting and payment obligations for businesses, particularly focusing on the new requirements for internet platform enterprises starting from October 1, 2025 [12][13]. - It highlights the need for internet platform enterprises to report identity and income information of operators and employees within the platform during the specified reporting period [12]. - The article outlines the revisions to the corporate income tax prepayment declaration form, including the addition of new reporting items and adjustments to existing calculation methods [11][15]. Group 2 - The article emphasizes the importance of electronic tax services, allowing taxpayers to prioritize online options for tax payment and inquiries, reducing the need for in-person visits to tax service halls [14][16]. - It provides a step-by-step guide for taxpayers to utilize the electronic tax bureau or app for remote assistance, enhancing the efficiency of tax-related processes [17].

Core Viewpoint - The article emphasizes the legal implications and penalties associated with the illegal sale or disclosure of invoice data, highlighting the importance of compliance with tax regulations [2][4]. Policy Regulations - According to Article 23, Clause 6 of the "Invoice Management Measures of the People's Republic of China," any unit or individual must use invoices in accordance with regulations and is prohibited from stealing, intercepting, altering, selling, or leaking invoice data [2]. - Article 36 of the same regulation states that unauthorized printing, forging, or altering invoices can lead to confiscation of illegal gains, destruction of tools and illegal items, and fines ranging from 10,000 to 50,000 yuan, with severe cases facing fines up to 500,000 yuan and potential criminal charges [4]. Compliance Assurance - The article concludes with a commitment to adhere to laws and regulations, reinforcing the importance of being a law-abiding citizen in the context of tax compliance [5].