欢迎扫描下方二维码关注： 来源： 北京税务 供稿： 北京 东城 税务 关联内容 《纳税缴费信用管理办法》政策要点快速掌握 注意啦！这13种行为纳税缴费信用会直接判为D级 来源 北京税务 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。 纳税缴费信用 7月以后，纳税缴费信用可以这样修复！ 《纳税缴费信用管理办法》中信用修复标准有变化！ 第三十三条 本办法自2013年1月1 日起施行。 ll t 跨地区经营汇总纳税企业备案管 理有何要求? :11 根据《国家税务总局关于印发〈跨地 区经营汇总纳税企业所得税征收管理办 法〉的公告》（国家税务总局公告2012年 第57号）的规定: 第二十二条 总机构应将其所有二级及以下分 支机构（包括本办法第五条规定的分支 机构)信息报其所在地主管税务机关备 案,内容包括分支机构名称、层级、地 址、邮编、纳税人识别号及企业所得税 主管税务机关名称、地址和邮编。 分支机构(包 ...

欢迎扫描下方二维码关注： 1.登录自然人电子税务局（扣缴端），点击【申报密码登录】，输入密码后点击【登录】。 2.进入自然人电子税务局（扣缴端）首页， 选择申报月份， 点击【人员信息采集】-【添加】-【境内人员】。 3.在人员信息弹窗界面中输入申报人员的姓名、身份证号、任职受雇从业时间和手机号码， 注意任职受雇从业类型选择【其他】， 确认信息无误 后，点击【保存】，勾选刚刚添加的人员后点击【报送】。 4. 报送完成后点击左侧【分类所得申报】-【利息股息红利所得】，点击【姓名栏】，在下拉框中选择刚刚报送的申报人员， 并自动带出身份证号等 相关信息。 5.点击【所得项目】，选择对应申报项目，输入【收入】，下方自动生成对应的税额，确认无误后点击【保存】。 6. 返回【利息股息红利所得】界面后，可看到刚刚填写的申报税额，确认无误后点击【返回】，点击上方【申报表报送】。 7.在【申报表报送】界面，再次确认刚刚填报的申报信息，无误后点击【发送申报】即可完成申报。 8.若需要缴纳税款，返回首页后点击左侧【税款缴纳】，选择需要缴税的记录，点击【立即缴税】，弹出支付方式选择界面，按需选择支付方式，点 击【立即支付】进行税款缴纳 ...

欢迎扫描下方二维码关注： 第802期 计算残疾人就业保障金时，哪些项目不计入在职职工人数和工资总额？ 答： 根据《残疾人就业保障金征收使用管理办法》（财税〔 2015〕72号）第八条，用人单位 在职职工 是指用人单位在编人员 依法与用人单位签订 1年以上（含1年）劳动合同（服务协议） 的人员，故 计算残疾人就业保障金 时，在职职工人数 不包括签订劳 合同 的人员。同理，在职职工工资总额 不包括 支付的 劳务报酬 。 解除劳动关系的补偿金不属于工资 ，也 不包括 在内。 推荐阅读 ✨ 财政部 国家税务总局 中国残疾人联合会关于印发《残疾人就业保障金征收使用管理办法》的通知（财税〔2015〕72号） 别别忘忘记记给给蓝蓝色色柳柳林林财财税税室室加加个个星星标标 ★ 来来源源｜｜海海南南税税务务 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 链接： 【小椰每日答】计算残疾人就业保障金时，哪些项目不计入在职职工人数和工资总额？ 来源海南税务，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 ...

Core Viewpoint - The article provides a detailed guide on how to obtain the tax payment credit certificate through the national electronic tax bureau, emphasizing the steps required for businesses to access their tax credit evaluation information. Group 1: Process for Obtaining Tax Credit Certificate - Businesses can log into the national electronic tax bureau and navigate to the "Tax Payment Credit Management" section to access their credit evaluation information [1][4]. - The system defaults to show the credit evaluation details for the year 2025, but users can switch to other years to view past evaluations [1][2]. - After selecting the desired evaluation year, businesses can preview and either print or download the tax payment credit evaluation information form [2][3]. Group 2: Disputes and Adjustments - If there are disputes regarding the tax payment credit evaluation results, eligible businesses can apply for adjustments through the "Tax Payment Credit Management" interface [4].

Group 1 - The article discusses the classification of taxpayer credit levels by the National Taxation Administration, which includes five levels: A, B, M, C, and D [2] - It provides a step-by-step guide on how to check if a taxpayer is classified as an A-level taxpayer through the electronic tax bureau [3][4] - The A-level taxpayer list is updated monthly and is publicly available to encourage compliance and transparency [7] Group 2 - The article outlines the benefits for recognized advanced technology service enterprises, including a reduced corporate income tax rate of 15% [19] - It specifies the criteria for a company to be recognized as an advanced technology service enterprise, such as having over 50% of employees with a college degree and generating a significant portion of revenue from advanced technology services [22][27] - It explains the definition of income from offshore service outsourcing, which includes various types of technical service contracts with foreign entities [25][26]

Group 1 - The core viewpoint of the article emphasizes the legal validity of electronic labor contracts established in accordance with relevant laws and regulations, including the Labor Contract Law and the Electronic Signature Law [2][3] - It encourages the use of government-released model texts for electronic labor contracts to ensure compliance with mandatory clauses [4] - The article outlines the requirements for identity verification when signing electronic labor contracts, highlighting the need for accurate and complete identity information [6] Group 2 - The signing of electronic labor contracts becomes effective once both parties have signed with a reliable electronic signature, accompanied by a trusted timestamp [8] - A trusted timestamp is defined as data generated by an authoritative institution using digital signature technology, proving that the signed document existed before the signing time [9] - If a laborer requests a paper version of the electronic labor contract, the employer is required to provide at least one free copy, verified with a stamp to confirm its consistency with the original data document [11]

Group 1 - Tax payment credit is a quantifiable reflection of a company's comprehensive competitive strength, and Yunnan's tax authorities have effectively guided enterprises towards honest tax payment and compliance through dynamic credit management models and enhanced interaction between tax authorities and taxpayers [1] - The new Tax Payment Credit Management Measures, effective from July 1, 2025, categorize tax credit levels into five grades, with the highest grade A providing numerous incentives such as expedited processing of VAT invoice usage [2] - Companies with A-level tax credit enjoy significant advantages, including priority processing and access to timely tax policy updates, which enhance their operational efficiency and customer trust [2] Group 2 - The "Silver-Tax Interaction" mechanism has been instrumental in assisting companies facing financial difficulties by facilitating quick loan agreements with banks based on their tax credit history [3] - Companies like Yunnan Yidao Agricultural Development Co., Ltd. have successfully secured over 3 million yuan in bank loans through this mechanism, demonstrating how good tax credit can translate into financial support [3][4] - The continuous improvement of the tax credit repair management system allows companies with damaged credit to rebuild their reputation and rectify issues, thus maintaining their operational capabilities [4][5] Group 3 - Companies that have experienced credit downgrades due to management oversights can seek assistance from tax authorities to restore their credit status, as seen with Kunming Yuehao Cleaning Co., Ltd. [5] - The establishment of a tax credit repair team by local tax authorities provides essential guidance and resources for companies to navigate the credit repair process effectively [5] - The focus on compliance and integrity in tax payment is emphasized as a foundation for sustainable business growth and trust-building in the market [5]