欢迎扫描下方二维码关注： （2）办税人员通过"自然人业务"入口登录电子税务局后，可以通过【我要办税】-【综合信息报告】-【解除相关人员关联关系】，上传相关材料后，可以解除人员 关联关系。 | 9 全国统一规范电子税务局 ◎山西 | | 首页 | 表要办税 | 表提查询 | 公众服务 地方特色 | | --- | --- | --- | --- | --- | --- | | 氏素力税 | 清镜入关键词 | | | | 最近使用: 超碰相关人息 .. | | 综合值息服告 | | | | | | | 发票(使用) | 身份值费报告 | | | | | | 胶集田熔及增达 | 整个冷静人开业 NORTH AND | | | 解除相关人民共群关系 | | | 证明开具 | 制型证息的告 | | | | | | 其他都是由清 | 2008/11/11 09:00:00 | | | 三力法设备门 | | | 一般很好做理 | 胶滑宜型招告 | | | | | | 及量发表于放送到底 | 我区域于影雕成的第三 | | | | | | 哈尔拉伯 | | | | | | 如何通过电子税务局删除已离职办税人员？ 答： （1）法 ...

Core Viewpoint - The article provides guidance on how employees can correctly submit their special additional deduction information through the personal income tax APP, emphasizing the importance of selecting the correct declaration method to ensure successful updates in the tax system [2][8]. Group 1: Special Additional Deductions - Employees must select "declare through the withholding agent" when submitting special additional deduction information to ensure it is processed correctly [2][8]. - The article outlines the steps for employees to modify their declaration method if they initially selected the wrong option [7][8]. - Special additional deduction information must be submitted annually, covering various categories such as education, medical expenses, and housing [6][8]. Group 2: Tax Reporting Procedures - The article details the process for employees to access and modify their tax reporting information through the personal income tax APP [3][18]. - It highlights the importance of ensuring that the withholding agent is correctly specified to facilitate accurate tax deductions [10][8]. - Employees are reminded to verify their deduction records and make necessary updates to avoid discrepancies in their tax filings [4][6].

Core Viewpoint - The article emphasizes the importance of proper bookkeeping for tax compliance and the legal requirements for businesses in China to maintain accurate financial records. Group 1: Tax Withholding Obligations - Tax withholding agents must set up tax payment ledgers within 10 days from the date the withholding obligation arises, as per the Tax Collection and Administration Law Implementation Rules [3]. - Failure to set up and maintain these ledgers can result in penalties ranging from 2,000 to 5,000 yuan, depending on the severity of the violation [5]. Group 2: Financial Accounting System and Software - Taxpayers engaged in production and business activities are required to submit their financial and accounting systems or methods, as well as accounting software, to the tax authorities for record-keeping within 15 days of obtaining their tax registration certificate [11]. - Non-compliance with the reporting requirements for financial accounting systems can lead to fines ranging from 2,000 to 10,000 yuan [13]. Group 3: Importance of Bookkeeping - Proper bookkeeping is not only a legal requirement but also a foundation for the stable development of a business, as it records all financial transactions and supports tax management [26][28]. - The bookkeeping system should include general ledgers, detailed ledgers, and journals, and must be maintained in Chinese, with provisions for using local languages in autonomous regions [29]. Group 4: Common Misconceptions - New companies often mistakenly believe that they do not need to maintain books if they have no business activity; however, even zero-reporting requires proper record-keeping [32]. - There is a misconception that manual bookkeeping is more reliable than electronic bookkeeping; in fact, electronic records can enhance efficiency and management [34]. - Some businesses think they can maintain disorganized records just to pass inspections, but this can lead to penalties if discrepancies are found during tax audits [36].