跨区域涉税事项
Search documents
【操作指引】新办纳税人开业业务操作(APP端)
蓝色柳林财税室· 2025-11-22 01:22
Group 1 - The article discusses the process of "Smart Business Opening" for newly established enterprises, which allows automatic retrieval of business registration data from market supervision departments [5][8] - New businesses only need to log into the electronic tax bureau to confirm and supplement relevant information after completing their registration [5][6] - The system provides reminders and allows users to view their business opening notice, issue digital invoices, and handle other tax-related matters [8][9] Group 2 - For individual businesses, the system displays basic information such as opening date, business address, industry classification, and business scope [11][12] - For corporate taxpayers, the system shows additional details including registered capital, accounting method, number of employees, and legal representatives [13][14] - The system also provides information on the total amount of digital invoices that can be issued and the recognized tax types [13][16] Group 3 - The article outlines the procedures for handling cross-regional tax matters, including the need for a "Cross-Regional Tax Matter Report" when providing construction services across different administrative regions [21][22] - It specifies that businesses within the same administrative region do not need to prepay VAT and corporate income tax for cross-county services [22] - The article emphasizes that a single cross-regional tax matter report cannot be used for different projects [24]