欢迎扫描下方二维码关注： 五、新办纳税人办理税务信息确认后如何查询企业信息？ 答：可以通过电子税务局【我要查询】-【一户式查询】-【纳税人信息查询】模块查询纳税人基本信息、税费种认定信息、资格信息查询、核定 征收信息。其中纳税人基本信息包括基础信息、注册经营信息、企业经营信息、法定代表人关联企业信息、业主信息、投资方信息、总分机构信息。 核定征收信息包括企业所得税、印花税、定期定额核定信息查询。 一、我公司的厂房有部分与房屋不可分割的附属设备，比如是否需要计入房产原值计征房产税？ 答：根据《财政部税务总局关于房产税和车船使用税几个业务问题的解释与规定》（〔87〕财税地字第003号）第二条，关于房屋附属设备 的解释：房产原值应包括与房屋不可分割的各种附属设备或一般不单独计算价值的配套设施。主要有：暖气、卫生、通风、照明、煤气等设 备；各种管线，如蒸气、压缩空气、石油、给水排水等管道及电力、电讯、电缆导线、电梯、升降机、过道、晒台等。属于房屋附属设备的水 管、下水道、暖气管、煤气管等从最近的探视井或三通管算起。电灯网、照明线从进线盒联接管算起。 另外，《国家税务总局关于进一步明确房屋附属设备和配套设施计征房产税有 ...

欢迎扫描下方二维码关注： 近日，多家媒体报道一网友登录个税App查看时，意外发现自己竟有两份工资流水！这位网友只从事餐饮工作，却有一家 建筑公司每月给他"发放"4000多元工资，而他从未见过这笔钱。 这位网友的经历并非个案。那么，当你发现自己"被任职""被收入"了怎么办？别慌！小编整理了应对之策，一文告诉你如 何自查、发现问题如何申诉。同时，也警告冒用他人身份信息的机构和个人，冒用他人身份信息是违法行为，情节严重的甚至 会涉嫌犯罪，别玩火自焚。 一、如何查询个人任职受雇信息 （一）登录个人所得税App，查看任职受雇信息 实名注册登录个人所得税App——点击右下角【我的】 点击【任职受雇】栏即可查任职企业数量、企业具体详情，以及本人任职受雇信息是否有误。 （二）任职受雇信息有误的情形 1.情形一： 被从未任职的单位冒用个人信息； 2.情形二： 任职受雇信息有误但可能属于正常现象。 (1)离职时间与收入纳税明细的税款所属期间隔不超过2个月的（可能是由于扣缴单位办理离职手续时间较长）； (2) 扣缴单位变更名称； (3) 扣缴单位是代为发放工资并申报的劳务派遣方。 二、确认 "被任职""被收入" 怎么办 当收入纳税 ...

Group 1 - The article discusses the procedures for foreign trade enterprises to handle errors in export tax refund applications based on different scenarios [1][3][11] - Scenario one involves unsubmitted data, where enterprises can directly edit the details in the electronic tax bureau [1][2] - Scenario two addresses submitted data that has not yet been approved by the tax authority, requiring a withdrawal application before making corrections [3][6][9] - Scenario three pertains to submitted data that has been approved, allowing enterprises to make adjustments through the "Foreign Trade Enterprise Adjustment Declaration" function [11][12][14] Group 2 - The article outlines the specific steps for each scenario, including logging into the electronic tax bureau and navigating to the appropriate sections for editing or withdrawing applications [1][3][11] - For scenario two, it details the need to fill out a withdrawal form with specific information such as the reason for withdrawal and the original declaration details [5][6] - In scenario three, it emphasizes the importance of verifying information before submitting the adjustment declaration [13][14]

Core Viewpoint - The article provides practical guidance for export enterprises on how to handle export tax refund applications, including procedures for changing bank accounts and correcting erroneous data in tax declarations [1][3]. Group 1: Export Tax Refund Application Procedures - Export enterprises can apply for export tax refunds even if the application is submitted after the export has occurred, provided that all necessary documentation is complete [1]. - If a company changes its bank account, it must update the tax authority with the new bank account information to ensure accurate processing of tax refunds [1]. - In cases where the export declaration data is incorrect, companies have several options to rectify the situation depending on the status of their application [3]. Group 2: Handling Export Declaration Issues - For exported goods that consist of multiple components but need to be declared under a single product name, companies must report the relationship between different product names and measurement units to the tax authority for confirmation before applying for tax refunds [3]. - If the export declaration data has not been formally submitted, companies can cancel the submission and regenerate the data through the new electronic tax bureau [3]. - If the data has been submitted but not yet approved, companies can withdraw the application using the appropriate forms [3]. Group 3: Tax Credit Management - Companies with unutilized VAT credits or other specific conditions can still maintain their A-level tax credit rating despite having zero VAT payable for consecutive months [9]. - A-level rated companies enjoy various benefits, including higher market credibility and priority in tax refund processing [9].

Core Viewpoint - The article discusses the implications of tax credit management and the benefits of maintaining a high tax credit rating for businesses, particularly focusing on the A-level rating and its associated advantages [8]. Group 1: Tax Credit Management - Businesses with unutilized VAT credits or additional deductions that result in zero VAT payable for three consecutive months or a cumulative six months will not be affected in their A-level rating assessment [8]. - Companies with a B-level tax credit score of 90 or above can apply for a re-evaluation to achieve an A-level rating, even if they have a "zero declaration" due to unutilized credits [8]. Group 2: Benefits of A-Level Rating - A-level rated companies enjoy high market credibility as they are publicly announced, which enhances their reputation [8]. - A-level companies can request invoices as needed and will see an increase in their score by one point in the following year, with continuous A ratings allowing for further accumulation of points [8]. - Companies maintaining an A rating for three consecutive years can access a green channel for tax handling, and A-level export enterprises are prioritized for export tax refunds [8]. Group 3: Tax Incentives - The ability to apply for VAT credit refunds and immediate tax incentives is not restricted by the tax credit rating level [9].

Core Points - The new tax credit management measures will include social insurance fees and non-tax revenues, impacting over 10 trillion yuan in income, aimed at enhancing corporate tax compliance and integrity [1][2] - The new measures will take effect on July 1, 2025, and will provide a more comprehensive evaluation of corporate credit status by incorporating timely reporting and payment of taxes and fees [1][2] - The evaluation system will maintain the existing credit levels (A, B, M, C, D) while optimizing scoring rules and increasing the flexibility for credit repair [3][4] Summary by Sections Tax Credit Management Measures - The State Taxation Administration has released the "Tax Payment Credit Management Measures," which will now include social insurance fees and non-tax revenues in the credit evaluation [1][2] - The total expected income from social insurance and non-tax revenues for 2024 is approximately 163.68 billion yuan, nearly equal to the national tax revenue [1] Corporate Responsibility and Compliance - The integration of social insurance fee payments into the credit evaluation is expected to enhance corporate social responsibility and compliance, promoting high-quality economic development [2] - The measures aim to create a unified credit evaluation system for taxes and social insurance, improving the scientific and standardized management of tax payment credit [2] Credit Evaluation Levels - The credit levels will remain the same, with A being the highest and D the lowest, based on annual evaluation scores [3] - Companies with good credit ratings (A, B) will benefit from incentives such as easier access to tax refunds and financing opportunities [3] Flexibility and Credit Repair - The new measures will allow for more leniency in credit scoring, particularly for social insurance fee payments, and will enhance the mechanisms for credit repair [4][5] - Companies can correct any credit-damaging behaviors within three days to fully restore their scores, and the repair standards have been adjusted to encourage timely corrections [5] Implementation and Future Outlook - The tax authorities will implement the new measures through extensive outreach and support services, with the first evaluation results expected in April 2026 [6] - The number of trustworthy taxpayers is projected to increase, with 41.27 million compliant taxpayers reported in 2024, marking a significant rise from the previous year [6]