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 ...

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].

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 discusses the implementation of the "Tax Payment Credit Management Measures" by the State Taxation Administration, which will take effect on July 1, 2025, and aims to incorporate social security payments and non-tax revenues into a comprehensive credit evaluation system [9][10]. Group 1: Credit Evaluation System - The credit evaluation for tax payments will utilize both internal and external information, with six categories of evaluation indicators including tax declaration information and tax payment information [10]. - The credit levels will be classified into five grades: A, B, M, C, and D, based on the evaluation results from the previous year [11]. Group 2: Common Penalty Indicators - Five specific indicators are highlighted as common areas where enterprises are likely to lose points, including failure to submit tax declarations on time and failure to pay taxes by the due date [12]. - The penalties for these indicators include point deductions, such as 5 points for not submitting tax declarations on time and 3 points for late submission of financial reports [12]. Group 3: Importance of Tax Credit - Tax payment credit is described as the "credit card" of enterprises, directly affecting their business operations and compliance with tax laws [13]. - Businesses are urged to pay attention to their tax payment credit and ensure compliance to avoid penalties and maintain a good standing [13].

Group 1 - The article outlines the process for applying for and managing labor fee invoice issuance through the personal income tax APP, emphasizing the steps for confirmation and submission of invoice information [1][2][3] - It details the tax calculation process, including the breakdown of payable taxes such as value-added tax, urban maintenance and construction tax, and educational fees, with specific amounts provided: total payable tax is 51.24 yuan, which includes 49.51 yuan for value-added tax and 1.73 yuan for urban maintenance and construction tax [9] - After successful payment of taxes, the system automatically issues the invoice, allowing users to view and download electronic invoices and tax payment certificates [13] Group 2 - The article explains that once the invoice is issued, both the seller and the person responsible for the invoice application can access the issued invoices through the APP, ensuring transparency and ease of management [15][17] - It highlights the importance of compliance with tax regulations and the implications of tax credit evaluations, which will be implemented starting July 1, 2025, affecting social security contributions and non-tax revenues [22][23] - The article also mentions common areas where businesses may lose points in their tax credit evaluations, such as late tax filings and payments, emphasizing the need for businesses to maintain good tax compliance to protect their credit ratings [24][25]

Core Viewpoint - The article provides a detailed guide on how to navigate the new electronic tax bureau for environmental protection tax declaration and payment processes. Group 1: Login and Navigation - Users must log into the new electronic tax bureau using their business identification codes and personal credentials [1] - After logging in, users can access the tax declaration section by selecting "Tax Declaration and Payment" [1] Group 2: Tax Source Collection - Users can add a new tax type by selecting "Environmental Protection Tax" and confirming their choice [3] - The tax source collection page allows users to input essential information such as company details and pollutant categories [5] Group 3: Data Entry and Submission - Users must fill in the environmental tax source details, including pollution permits and emission point information, and save the data [7] - After completing data entry, users can proceed to the tax declaration calculation interface [6] Group 4: Tax Calculation and Verification - The system matches collected tax source information with automatically monitored data from environmental departments to calculate tax amounts [10] - Users need to verify the automatically filled data against their monitoring reports and make necessary adjustments [12][14] Group 5: Final Submission - Once all data is confirmed, users can submit their tax declaration to complete the process [15]

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].

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]

Core Viewpoint - The article discusses the implementation of the "Tax Payment Credit Management Measures" by the State Taxation Administration, highlighting the procedures for businesses to apply for credit re-evaluation under specific circumstances [8]. Group 1 - The announcement specifies that businesses can apply for re-evaluation of their tax payment credit rating if they have objections to the scoring or classification before the annual evaluation results are finalized [8]. - Businesses can submit a re-evaluation application within a specified period if they disagree with the tax payment credit evaluation results, with the tax authority required to complete the re-evaluation within 15 working days of receiving the application [8]. - If a business has not participated in the annual evaluation due to being less than one evaluation year old, it can apply for re-evaluation after being included in the tax credit management for 12 months, based on its tax payment credit status over the past year [8].