欢迎扫描下方二维码关注： 点击卡片上的【税源采集】，跳转到房产税税源明细表，自动带出已有房屋信息，点击【新增】，在"房产税税源信息"页面录 入土地或房产产权证号等基本信息。 （三） 若纳税人存在房产出租，在税源采集页面【房屋应税信息（ 从价 ）】模块，据实录入出租房产原值、出租面积。在【房屋应 税信息（ 从租 ）】模块录入出租面积，申报租金收入，申报期起止，点击【提交】。 （一） ⾸次办理房产税、城镇⼟地使⽤税申报时，需要先进⾏税源信息采集。 进入【财产和行为税税源采集及合并申报】功能-点击【添加税种】卡片，勾选增加本期申报税种【税源采集】或者点击【填 表式申报】，在页面左侧选择相应的税源明细表。 （二） 纳税人在填写 土地等级 时，应当先咨询主管税务机关应税土地等级，再进行填报。 （四） 若纳税人存在减免信息，在录入基本信息界面，自行选择 减税性质 ，录入减免面积，减免起止时间，月减免金额系统自动计 算，无须填写，且不可修改，填写完毕后点击【提交】，完成新增税源采集。 （五） 申报缴纳，进入财产和行为税税源采集及申报界面，自动带出本期应申报所有税种信息，纳税人可以自行勾选单个或多个税种 进行申报，也可点击右 ...

欢迎扫描下方二维码关注： 产企业出口非自产货物,免征增值税,相应 的进项税额抵减应纳增值税额（不包括适用 增值税即征即退、先征后退政策的应纳增值 税额），未抵减完的部分予以退还。 0 免退税 不具有生产能力的出口企业或其他单位 出口货物劳务，免征增值税，相应的进项税 额予以退还。 当期免抵退税额抵减额=当期免税购进原 材料价格×出口货物退税率 3.当期应退税额和免抵税额的计算 3 计算公式不同 ● 免抵退税 生产企业出口货物劳务增值税免抵退 税，依下列公式计算: 1.当期应纳税额的计算 当期应纳税额=当期销项税额-（当期进 项税额-当期不得免征和抵扣税额) 当期不得免征和抵扣税额＝当期出口货 物离岸价×外汇人民币折合率×（出口货物 适用税率-出口货物退税率）-当期不得免征 和抵扣税额抵减额 当期不得免征和抵扣税额抵减额=当期免 税购进原材料价格×（出口货物适用税率-出 口货物退税率） 2.当期免抵退税额的计算 当期免抵退税额＝当期出口货物离岸价 ×外汇人民币折合率×出口货物退税率-当期 免抵退税额抵减额 (1) 当期期末留抵税额≤当期免抵退税 额，则 当期应退税额＝当期期末留抵税额 当期免抵税额＝当期免抵退税 ...

欢迎扫描下方二维码关注： 情形二 符合下列情形之一的增值税专用发票， 列入异常凭证范围： 情形一 纳税人丢失、被盗税控专用设备中未开具或已开具未上传的增值税专用发票。 非正常户纳税人未向税务机关申报，或未按规定缴纳税款的增值税专用发票。 情形三 增值税发票管理系统稽核比对发现"比对不符""缺联""作废"的增值税专用发票。 情形四 经税务总局、省税务局大数据分析发现，纳税人开具的存在涉嫌虚开、未按规定缴纳消费税等情形的增值税专用发票。 情形五 走逃（失联）企业存续经营期间发生下列情形之一的，对应属期开具的增值税专用发票，列入异常凭证范围： 1.商贸企业购进、销售货物名称严重背离，生产企业无实际生产加工能力且无委托加工，或生产能耗与销售情况严重不符，或购进 货物并不能直接生产其销售的货物且无委托加工； 2.直接走逃失踪不纳税申报，或虽然申报但通过填列增值税纳税申报表相关栏次，规避税务机关审核比对，进行虚假申报。 情形六 增值税一般纳税人接受的异常 增值税进项税额 累计超过5万元，且占同期全部增值税专用发票进项税额70%（含）以上的， 该纳税人对应开具的增值税专用发票。 注意： 纳税人尚未申报抵扣、尚未申报出口退税 ...

Advertising Services - The article discusses the business activities related to advertising, which include the promotion of clients' products, services, cultural programs, or announcements through various media such as books, newspapers, magazines, television, and the internet [3]. Entertainment Services - It outlines the provision of venues and services for entertainment activities, including nightclubs, bars, and various recreational activities like bowling and golf [4]. Cultural Construction Fee - The article addresses the calculation basis and methods for the cultural construction fee, which is relevant for businesses involved in cultural activities [5]. Tax Filing and Payment - It explains that the deadline for filing and paying the cultural construction fee aligns with the VAT filing deadline, and payments can be made through electronic tax services or at tax offices [8]. Exemptions and Reductions - The article mentions that since May 1, 2016, small-scale VAT taxpayers with monthly sales not exceeding 20,000 yuan (60,000 yuan quarterly) may be exempt from or have reduced cultural construction fees [9]. Taxpayer Evaluation - It details the criteria for businesses to be rated as A-level taxpayers, which includes maintaining proper accounting records and timely tax payments. Certain conditions can disqualify a business from receiving this rating [18][19]. Second-hand Car Tax Policy - The article highlights a tax incentive for second-hand car dealers, allowing them to pay VAT at a reduced rate of 0.5% instead of the standard 3% until December 31, 2027 [21].

Group 1 - The core idea of the article is to highlight the expanded functionalities of the social security card, which now serves multiple purposes beyond just medical services and social security-related tasks [1] - The third generation of social security cards has introduced "contactless" usage, making it more versatile in various daily scenarios [1] Group 2 - The social security card can be used for public transportation, allowing users to swipe the card or scan the electronic card QR code when boarding buses or subways [3] - Access to parks, libraries, and museums can be granted by directly swiping the social security card or scanning the electronic card QR code [5] - Job seekers can utilize the electronic social security card app or mini-program to search and filter job postings [7] - The social security card has been enhanced with financial functionalities, allowing it to be used as a regular bank debit card for cash withdrawals, transfers, and purchases, including mobile payments through the electronic card [10] - Various platforms, including the electronic social security card app, WeChat mini-programs, and Alipay mini-programs, are available for users to apply for the electronic social security card [19]

Group 1 - The article discusses the definition and scope of telecommunications services, which include both basic and value-added services [2][3] - Basic telecommunications services involve providing voice call services through various networks such as fixed, mobile, satellite, and internet, as well as leasing or selling bandwidth and wavelength [4][5] - Value-added telecommunications services encompass services like SMS and MMS, electronic data transmission, information application services, and internet access, utilizing various networks including fixed, mobile, satellite, and cable TV networks [6][7] Group 2 - The article outlines the tax credit evaluation cycle for taxpayers, which is set to be one calendar year, and specifies that entities that have not completed a full evaluation year since their first tax-related activity will not participate in the current evaluation [15][16] - It explains that if a business initially qualifies for small and micro enterprise tax benefits during prepayment but later exceeds the qualifying criteria, it must make up the tax difference during annual settlement [17][18] - The article emphasizes the importance of verifying compliance with tax benefit conditions during annual settlement to ensure proper reporting and compliance [19]

Group 1 - The article discusses the necessary identity information for practitioners, including name, identification type, identification number, country or region, address, user name, unique user identifier, and contact number [3][4] - It emphasizes the importance of accurately filling in the source of income from internet platforms, specifying the platform name and user details based on actual income sources [3][4] - The article outlines the requirements for filling in VAT-related information, including tax basis, tax category, tax rate, current tax payable, exemption nature code, exemption tax amount, and tax refund amount [4][5] Group 2 - Additional tax fees such as urban maintenance and construction tax, education fee surcharge, and local education surcharge are calculated based on the VAT payable amount [5][6] - The article provides a detailed breakdown of how to fill in additional tax fees, including the calculation of each fee based on the VAT amount [6][8] - It mentions the support from the Zhejiang Taxation Bureau and provides links to various tax-related information and forms for practitioners [8]

Core Viewpoint - The article provides a comprehensive guide on invoice management during the "Double Eleven" shopping festival, emphasizing the importance of compliance and consumer rights in the context of electronic and paper invoices. Group 1: Invoice Types and Validity - Electronic invoices and paper invoices hold equal legal validity, and consumers can use both for rights protection and reimbursement [2][3] - Consumers can request invoices regardless of the purchase amount, as mandated by the Invoice Management Measures [4] Group 2: Invoice Verification and Reporting - To verify the authenticity of an invoice, consumers can use the National Taxation Administration's online verification platform [3] - If a merchant refuses to issue an invoice, consumers can report the issue to tax authorities through various channels [4] Group 3: Invoice Handling for Returns and Discounts - Electronic invoices cannot be voided once issued; instead, a red invoice must be issued for returns or errors [5] - For sales involving discounts, the invoice must reflect both the sales amount and the discount amount separately [5] Group 4: Tax Implications for Gifts and Pre-sales - Gifts provided by businesses are subject to VAT as deemed sales, calculated based on the average selling price of similar goods [6] - The tax obligation for pre-sold goods occurs on the day the goods are dispatched, with specific rules for large machinery and equipment [6]

Core Viewpoint - The article provides guidance on how to check the tax credit rating of a business and the criteria for being classified as an A-level taxpayer, emphasizing the importance of tax compliance for businesses in maintaining a good credit rating [2][4][7]. Group 1: Checking A-Level Taxpayer Status - Businesses can verify if a partner is an A-level taxpayer by accessing the list published by the tax authorities on the National Taxation Bureau's website [2]. - The A-level taxpayer list is updated monthly and includes businesses that have improved their rating through various evaluations [2]. Group 2: Querying Own Tax Credit Rating - Companies can check their own tax credit rating through the national unified electronic tax bureau, following specific operational steps [4]. Group 3: Criteria for Not Being Rated A-Level - Certain conditions disqualify businesses from being rated as A-level taxpayers, including: - Operating for less than three years [7]. - Having a previous year's rating of D [7]. - Reporting zero VAT for three consecutive months or a total of six months within the evaluation year [7]. - Failing to maintain proper accounting records as per national standards [7]. Group 4: Impact of Non-Punishment on Tax Credit Rating - If a business is not penalized by tax authorities under the "first violation not punished" policy, it does not affect their tax credit rating [7].

Core Viewpoint - The article discusses the criteria and regulations regarding taxpayer credit evaluation, specifically under the "Taxpayer Credit Management Measures" issued by the State Administration of Taxation, highlighting situations that do not affect credit evaluation and the evaluation cycle. Group 1: Taxpayer Credit Evaluation Criteria - Taxpayers are not affected in their credit evaluation if they encounter situations such as delays due to tax authority reasons or force majeure, calculation errors without intent, or if they are not penalized by tax authorities for minor violations [1][2]. - The "first violation not punished" policy indicates that if a taxpayer corrects a minor violation promptly and does not cause harm, they will not be penalized, which will not impact their credit evaluation [2]. Group 2: Evaluation Cycle and Participation - The taxpayer credit evaluation cycle is set to one calendar year, and entities that have not completed a full evaluation year since their first tax-related dealings will not participate in the current evaluation cycle [2]. Group 3: Application and Resources - Taxpayers can download the "Taxpayer Credit Re-evaluation (Verification) Application Form" from the State Administration of Taxation and provincial tax authority websites [2].