欢迎扫描下方二维码关注： 我一步一步教你啊，你打开个人所得税APP 操作指引 第一步 在 个 人 所 得 税 APP， 首页点击【我 要填报】，进入"专项 附加扣除"填报界面。 我要填 _ 龙 选择需要补充填 报的专项附加扣除项 目, 例如继续教育。 第三步 选择扣除年度为【2026】，并 据实填写扣除信息。 2026 the first 来源：内蒙古税务 编发：纳税服务和宣传中心 责编：晨阳 编审：塔娜 来源内蒙古税务 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。 什么时候开始测何表示"工标员 的信用评分? 答:根据《国家税务总局关于发布〈纳税缴 费信用管理办法〉的公告》(国家税务总局公 告2025年12号)(以下简称《办法》),自 2025年7月1日起,社保费缴纳情况纳入纳税 缴费信用评分管理。 哪些常见情形会导致社保费 信用扣分? 答:未按规定期限办理税费申报,未按规定 期限缴纳已申报或批 ...

欢迎扫描下方二维码关注： 2024年度评价结果复评和修复 若对2024年度评价结果有异议，或已纠正失信行为 且符合修复条件，请务必于2026年2月底前申请复评或 修复。 温馨提醒 1.新年度信用评价启动后，2024年度评价结果 将归档，无法再申请复评和修复，请勿错过窗口 期，让信用留"遗憾"! 2.2024年度"直接判D"指标符合条件未修复, 2025年度信用评价将"保留D级"；同时，由D级经营 主体的法定代表人、代表负责人等新注册登记或变 更成为法定代表人、负责人的经营主体会"关联判 D"。 操作路径 登录电子税务局→【我要办税】→【纳税缴费 信用】→【纳税缴费信用管理】→选择年度"2024 年"，查询2024年度信用评价结果。 若有异议或符合修复条件，可点击【申请调 整】，发起复评或修复申请。申请后可在【办税进 度及结果信息查询】查看办理进度。 中清复评 必假 第 2025年失信行为纠正 查询2025年度纳税缴费信用预扣分情况，对未申 报、未缴款、未报备等失信行为，请务必于2026年2月 底前进行补申报、补缴款、补报备等纠正。 温馨提醒 1.若您纠正失信行为，在开展新年度信用评价 时，无需申请，系统将按修 ...

欢迎扫描下方二维码关注： 1.以企业业务身份登录电子税务局网页版。 2.登录成功后，依次点击【我要办税】→【核定管理】→【环境保护税（调整）核定申请】。 3.系统跳转至"环境保护税（调整）核定申请表"界面，根据企业实际经营情况 选择环境保护税计算方法、核定期限起止日期。 4.下拉页面，点击【新增】，录入需要核定征收的应税项目信息。 5.进入核实信息无误后，点击【提交】，提示办理成功即可。 来源：国家税务总局菏泽市税务局 国家税务总局巨野县税务局 审核：国家税 务总局山东 省税务局征管和科技发展处 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。 编发： 国家税 务总局山东省税务局办公室 项目负责：李俊 杰 制作： 陈 实 编审：王 羽 责编：桑 军 来源 山东税务 欢迎扫描下方二维码关注： 未办理税务登记的企业(个体户)申请 清税证明可以通过电子税务局办理。路径: 进入全国统一规范电子税务局页面后,点 击右上方【公众服务】- ...

Group 1 - The article discusses the common questions regarding stamp duty in China, specifically focusing on the types of contracts and documents that are subject to this tax [3][4]. - It clarifies that stamp duty applies to written contracts, including loan agreements, leasing contracts, sales contracts, and various other types of agreements [3]. - The article specifies that property transfer documents, such as those for land use rights and ownership of buildings, are also subject to stamp duty, excluding certain rights like land operation rights [3][4]. Group 2 - According to the regulations, stamp duty for property leasing contracts is calculated at 0.1% of the rental amount, with exemptions for personal housing rental agreements [3][4]. - The tax authority's guidelines state that for domestic units, stamp duty on taxable contracts and property transfer documents should be declared quarterly, while stamp duty on business books is declared annually [5]. - For foreign entities or individuals, stamp duty on taxable documents is declared per instance, with the option for quarterly or annual declarations for frequent transactions [5].

Core Viewpoint - The article emphasizes the increasing importance of tax credit in the business operation process and provides a guide on how to apply for tax credit repair through the electronic tax bureau [2][8]. Group 1: Application Process - To apply for tax credit repair, businesses must log into the electronic tax bureau and navigate to the "Tax Payment" section, then select "Tax Credit Management" [2]. - After entering the tax credit management menu, businesses can view the details of the current year's indicators and switch between years to check evaluations from different years [2]. - The application process involves clicking "Apply for Adjustment," selecting "Repair," and submitting the application after choosing the reason for repair [3]. Group 2: Evaluation and Repair - If a business has a record of dishonest behavior that has been included in the tax credit evaluation results, it can apply for credit repair before the next annual evaluation. The tax authority will reassess the credit level within 15 working days of receiving the application [8]. - If dishonest behavior has not yet been recorded in the evaluation results, the business does not need to apply; the tax authority will update the results based on the correction of dishonest behavior during the annual evaluation [8]. Group 3: Information Retrieval - After submitting the application, businesses can check the progress of their application through the "Service Progress and Result Information Inquiry" feature [4]. - Businesses can also obtain evaluation information by returning to the relevant interface and clicking "Evaluation Information Issuance" to generate the evaluation information form for the respective year [6].

Core Points - The implementation of the "Tax Payment Credit Management Measures" integrates payment information into the credit evaluation system, with annual evaluations conducted by tax authorities in April for the previous year [2] Group 1: Credit Evaluation and Review - Taxpayers can apply for a review of their credit evaluation results before the next annual evaluation if they have objections, with the review to be completed within 15 working days [3] - The measures enhance the ability to rectify minor credit violations, allowing for a full score recovery if corrected within 3 days [4] - A gradual repair mechanism for unpaid taxes is established, encouraging timely payment through a comprehensive calculation of repair points based on the proportion and timeliness of tax payments [4] Group 2: Credit Repair Mechanisms - The new measures introduce "overall credit repair" for entities with no new violations for over six months, allowing for monthly score recovery [5] - Specific conditions for direct D-level indicators have been detailed, with waiting periods for credit repair categorized into 3, 6, and 12 months, reflecting a more nuanced approach to credit repair [5] Group 3: Incentives and Management Measures - A-level taxpayers receive various incentives, including public recognition, score increases, and access to expedited services for tax matters [6] - D-level taxpayers face strict management measures, including limitations on invoice usage and increased monitoring [8] - D-level evaluations remain for two years, with additional penalties for subsequent evaluations based on annual performance [9]

欢迎扫描下方二维码关注： 点击上方"蓝字"，轻松关注我们 纳税缴费信用修复范围及标准 | | | 修复加分分值 | | | | --- | --- | --- | --- | --- | | 修复情形 | 扣分 分值 | | 30 日后 | 90 日后 | | | 3 日内 | 3 日后 30 日内 | | | | | 科正 | 织正 | 90 日内 | રેન્ડ | | | | | 织正 | | | 010101. 未按规定期限办理税 | 5 分 5 分 | 涉及税费款 2000 元以下的加5分, | 3 4 | 2 4 | | 费申报 | | | | | | | | 其他的加4分 | | | | 010102. 未按规定期限代扣代 | 5 分 5 + | 涉及税费款 2000 元以下的加5分, | 3 A | 2分 | | 缘 | | | | | | | | 其他的加4分 | | | | 010504. 未按规定(期限)提供 | 3 4 3 A | 2.4分 | 1.8 分 | 1.2分 | | 品来说解花思故 | | | | | | 020101. 未按规定期限缴纳已 | 5 分 X | 涉及税费款 ...

Core Viewpoint - The article discusses the new tax credit evaluation system, emphasizing that the expanded evaluation scope does not necessarily lead to easier penalties for companies, as the system aims to protect compliant entities and encourage proactive corrections [3][4]. Group 1: Evaluation Criteria - The new tax credit evaluation method introduces a scoring system where basic scores are preserved, allowing for a margin of error for businesses with complete tax information [4]. - The evaluation criteria for late tax filings have shifted from a per tax type basis to a monthly calculation, making the evaluation process more scientific [4]. - Specific conditions, such as having zero VAT payable due to legitimate reasons, will not negatively impact a company's credit rating [4]. Group 2: Credit Repair Mechanism - Companies can actively repair their credit after a penalty by correcting minor infractions within three days, allowing for a full restoration of points [5]. - The adjustment of the credit repair scale has increased the potential recovery of points from 80%, 40%, and 20% to 80%, 60%, and 40% respectively, incentivizing timely corrections [5]. - A gradual repair mechanism has been introduced for companies that are unable to pay all taxes due to financial difficulties, allowing for partial credit recovery based on timely payments [5]. Group 3: Compliance and Penalties - The article clarifies that minor infractions corrected promptly will not lead to administrative penalties, thus preserving the tax credit rating [5]. - Companies that maintain a clean record of no new infractions for six months after a penalty can recover points incrementally, with a maximum recovery of 11 points [5].

Core Viewpoint - The article emphasizes the necessity of issuing red invoices in cases of sales returns, errors in invoicing, suspension of taxable services, and sales discounts, detailing the operational steps for issuing these invoices through the electronic tax bureau [1][4]. Applicable Situations - Red invoices must be issued in the following scenarios: 1. Sales returns (both full and partial) 2. Errors in invoicing 3. Suspension of taxable services (both full and partial) 4. Sales discounts [1]. Operational Process - The steps to issue a red invoice include: 1. Log into the electronic tax bureau and navigate to "Invoice Business" under "Popular Services" 2. Select "Red Invoice Issuance" 3. Enter the required information to find the relevant invoice 4. Choose the reason for issuing the red invoice 5. Confirm the details and submit the red invoice information [2][3]. Important Notes - If the blue invoice has not undergone purpose confirmation or accounting confirmation, the issuer can directly initiate the red invoice process [4]. - If the blue invoice has been confirmed, either the issuer or the recipient can initiate the red invoice process, requiring confirmation from the other party [4]. - For invoices used in export tax rebate applications, specific procedures must be followed to revert the information before issuing a red invoice [4].

欢迎扫描下方二维码关注： 卜国脉让我们米有儿下条例,进一步解析 渐火修复 。 情 形 一 经营主体已按期申报但未按规定期 限缴纳税费款的，以本期末缴纳税费款合计数作 为基数,计算各期缴纳比例。 2025年4月甲企业按期申报，逾期未缴 纳税费款500元，命中020101（未按规 定期限缴纳已申报或批准延期申报的应 纳税费款）指标，扣5分。 5月补缴4月逾期税款200 修复加分为5分 元，适用"3日后30日内 ×200/500×80% 纠正(80%)"条件 =1.6分 6月补缴4月逾期税费款 修复加分为5分 300元，适用"30日后90 ×300/500×60% 日内纠正（60%）"条件 =1.8分 合计修复1.6分+1.8分=3.4分 情 形 二 经营主体在一个月内更正多期已申 报已缴款信息，但又新产生欠缴税费款的，以更 正申报当月产生的新欠税费款作为基数,计算各 期缴纳比例。 2025年6月20日，甲企业更正2025年4 月、5月已申报已缴款的增值税信息， 由月申报500元均改为月申报600元, 并于更正申报当天缴纳新欠增值税200 元,按规定2025年6月命中020101指标, 扣5分。 更正后，4月失信行 ...