第一步，进入功能页面 欢迎扫描下方二维码关注： 划重点！ 营业账簿印花税 按年申报应当自年度终了后首个征期申报缴纳税款 ，2025年度营业账簿印花税申报截止日期为 2026年1月20日 。还没办理的小伙伴抓紧时间啦，小编已经整理好详细的电子税务局申报流程，跟着步骤走，轻松搞定。 选择"企业业务"登录电子税务局，在首页依次点击 【我要办税】-【税费申报及缴纳】-【财产和行为税税源采集及合并申报】 注意： 已有印花税税源信息的，可跳过此步骤，直接进行申报。 。 第二步，税源信息采集 1.点击 【新增税种】 ，选择 【印花税】 ，点击 【确定】 。 2.点击 【税源采集】 ，进入税源信息采集页面。 3.进行税源信息采集时，可以选择单笔录入或者批量导入。 01 单笔录入 点击 【新增税源】 ，在 【印花税税源信息采集】 页面，逐条录入印花税税源信息，点击 【保存】 并 【提交】 ，完成税源采 集。 注意：在 【印花税税源信息采集】 表中， 【申报期限类型】 选择 "按期申报" ； 【税目】 选择 "营业账簿" ，其余栏次据实 填报。 02 批量导入 点击 【导入】 ，点击 【下载模板】 ，规范填写模板后上传，点击 【 ...

欢迎扫描下方二维码关注： 来源：北京税务 形资产或者境内不动产取得的完税凭证上 列明的增值税税额; (四) 购进农产品时，除取得增值税专用 发票或者海关进口增值税专用缴款书外， 按照农产品收购发票或者农产品销售发票 计算的进项税额,国务院另有规定的除 ar: （五）从销售方取得的其他增值税扣税凭 证上列明或者包含的增值税税额。 ****** 三、不得抵扣的进项税额 根据《中华人民共和国增值税法》第 三章第二十二条规定， 纳税人的下列进项税额不得从其销 项税额中抵扣: (一) 适用简易计税方法计税项目对应的 进项税额; (二) 免征增值税项目对应的进项税额; (三) 非正常损失项目对应的进项税额; (四) 购进并用于集体福利或者个人消费 的货物、服务、无形资产、不动产对应的 进项税额; (五）购进并直接用于消费的餐饮服务、居 民日常服务和娱乐服务对应的进项税额； (六) 国务院规定的其他进项税额。 【★★ 根据《中华人民共和国增值税法实施 条例》第三章第二十一条规定, 纳税人购进贷款服务的利息支出, 及其向贷款方支付的与该贷款服务直接 相关的投融资顾问费、手续费、咨询费 等费用支出，对应的进项税额暂不得从 销项 ...

欢迎扫描下方二维码关注： 来源：北京税务 来源：北京丰台税务 以按发票上注明的税额从销项税额中 抵扣; 如果取得了售票方开具的增值 税电子普通发票、数电发票中的电子 发票（普通发票），均不能作为增值 税扣税凭证来抵扣增值税销项税额。 d > 库存量 程 民航基金不可计算抵扣增值税, 该基金属于政府性基金, 不属于征收增值税的收入， 售票方无须缴纳增值税, 因此也不纳入进项抵扣范围。 从12306购买火车票，因行 程取消办理了退票。请问退票费 对应的电子发票（铁路电子客6三国四 西）省二 票) 能否用于增值税进项税额抵 仪程需 扣? -- 国铁集团所属运输企业、非 控股合资公司以及地方铁路企业 (统称铁路运输企业) 通过铁路 ! 客票发售和预定系统办理境内旅 客运输售票、退票、改签业务 时,可开具电子发票(铁路电子 客票）。铁路运输企业办理退票 业务开具的电子发票(铁路电子) 客票）具有抵扣功能，购买方为 增值税一般纳税人的，可进行用 途确认,按规定办理增值税进项 税额抵扣。 Q 改造型 Q 公司员工出差取得电子 客票行程单中单独注明了改 签费，是否可以按照购进旅 客运输服务计算抵扣进项 税? 航空运输电子客票 ...

Core Viewpoint - The article discusses the deductibility of transportation expenses for companies, specifically focusing on which expenses can be deducted as input tax and which cannot. Group 1: Deductible Transportation Expenses - Domestic passenger transportation services can have input tax deducted if the taxpayer has obtained the appropriate invoices, such as electronic ordinary invoices or electronic tickets with passenger identity information [2][3]. - The input tax for domestic air travel can be calculated using the formula: Air passenger transportation input tax = (Ticket price + Fuel surcharge) ÷ (1 + 9%) × 9% [2]. - For railway tickets, the input tax can be calculated as: Railway passenger transportation input tax = Ticket face value ÷ (1 + 9%) × 9% [2]. - For other passenger tickets (road, waterway), the input tax is calculated as: Other passenger transportation input tax = Ticket face value ÷ (1 + 3%) × 3% [2]. Group 2: Non-Deductible Transportation Expenses - Transportation expenses paid for non-employees, such as university professors invited for training, cannot be deducted as input tax [6]. - Travel expenses for employee rewards, such as round-trip tickets for team outings, are also non-deductible as they fall under collective welfare [7]. - International passenger transportation services are not eligible for input tax deduction due to the application of zero tax rate or exemption policies [2].

Group 1 - The article discusses the concept of abnormal losses, which refers to losses due to mismanagement leading to theft, loss, spoilage, or legal confiscation of goods and properties [3] - It specifies that input tax cannot be deducted from output tax for certain categories of abnormal losses, including purchased goods, services, and properties involved in the loss [3] - The article outlines specific items related to abnormal losses that are not eligible for input tax deduction, such as raw materials, finished products, and construction services [3] Group 2 - The article provides guidance on how to print historical VAT declaration input tax deduction summaries through the electronic tax bureau [12] - It details the steps for taxpayers to query and print their historical VAT declaration input tax deduction summaries and related information [13][16] - The article emphasizes the importance of following the correct procedures to access and manage tax-related documents effectively [17][18]

Group 1 - The article discusses the process of applying for and issuing invoices through a tax system, emphasizing the steps involved in the application and verification process [3][5][7] - It highlights the importance of correctly filling out the invoice application form, including necessary details such as the buyer's information and bank account details [3][9] - The article also mentions the implications of non-normal losses on tax deductions, specifying that certain losses cannot be deducted from the output tax [9][10][12] Group 2 - The article references relevant tax regulations, including the Provisional Regulations on Value-Added Tax and related implementation rules [10] - It outlines the conditions under which taxpayers can incur non-normal losses and the associated tax implications [9][10] - The article provides a reminder that the platform is for educational purposes and not an official tax service [7]

欢迎扫描下方二维码关注： 01 您好，这里是新疆12366纳税缴费服务热线，请问有什么可以帮您？ 纳税人向个人出租住房如何缴纳增值税？ 一、根据《财政部 税务总局 住房城乡建设部关于完善住房租赁有关税收政策的公告》（财政部 税务总局 住房城乡建设部公告 2021年第24号）第一条规定，住房租赁企业中的增值税一般纳税人向个人出租住房取得的全部出租收入，可以选择适用简易计税方 法，按照5%的征收率减按1.5%计算缴纳增值税，或适用一般计税方法计算缴纳增值税。住房租赁企业中的增值税小规模纳税人向个 人出租住房，按照5%的征收率减按1.5%计算缴纳增值税。 住房租赁企业向个人出租住房适用上述简易计税方法并进行预缴的，减按1.5%预征率预缴增值税。 第七条规定，本公告自2021年10月1日起执行。 二、根据《财政部 国家税务总局关于全面推开营业税改征增值税试点的通知》（财税〔2016〕36号）附件2《营业税改征增值 税试点有关事项的规定》第一条第九项第六点规定，个人出租住房，应按照5%的征收率减按1.5%计算应纳税额。 三、根据《财政部 国家税务总局关于全面推开营业税改征增值税试点的通知》（财税〔2016〕36号）规定 ...

Group 1 - The article provides a step-by-step guide for small-scale taxpayers to file their VAT and additional tax returns online through the electronic tax bureau [3][5][8] - It emphasizes that individual businesses without operating income are still required to file tax returns on time, including personal income tax for business income [9] Group 2 - The article explains the process for issuing red invoices in cases of sales returns, errors in invoicing, or service interruptions, highlighting the need to follow specific procedures [13][15] - It details the steps for companies to initiate the red invoice process, including filling out the "Red Invoice Information Confirmation Form" and obtaining customer confirmation [17]

Group 1 - The article discusses the non-deductible input tax scenarios for taxpayers, particularly focusing on abnormal losses related to purchased goods and services [3][6][7] - It outlines specific conditions under which input tax cannot be deducted, including incomplete documentation and the nature of the purchased goods or services [9][11] - The article emphasizes the importance of maintaining proper records and documentation to ensure compliance with tax regulations [9][12] Group 2 - Taxpayers must adhere to regulations regarding the deduction of input tax for fixed assets, intangible assets, or real estate, especially when abnormal loss situations arise [9][11] - The article provides a formula for calculating non-deductible input tax based on the net value of fixed assets and applicable tax rates [9] - It highlights the implications for taxpayers who fail to register as general taxpayers, which affects their ability to deduct input tax [9][11]

Group 1 - The article discusses various issues related to tax declaration and the electronic tax system, highlighting common problems users face when submitting tax-related information [1][2][3] - It emphasizes the importance of ensuring that tax identification and registration details are accurate to avoid errors during the submission process [2][3] - The article provides solutions for specific issues, such as delays in data synchronization and the need for tax type recognition by the tax authority [2][3] Group 2 - It mentions that the new electronic tax bureau currently supports tax refund applications only for the last three years, which may limit users' ability to claim older refunds [2][3] - The article outlines the necessity for users to verify their tax identification details with banks to ensure consistency and avoid validation failures [2][3] - It also addresses technical issues users may encounter, such as file format errors and data entry problems, suggesting specific software for opening CSV templates [3]