、经营所得申报适用对象 及报送期限 1.个人所得税经营所得纳税申 报表 (A表) -- 预缴申报表 适用对象) 适用于查账征收和核定征收的 个体工商户业主、个人独资企业投 资人、合伙企业个人合伙人、承包 承租经营者个人以及其他从事生 产、经营活动的个人在中国境内取 得经营所得,办理个人所得税预缴 纳税申报时,向税务机关报送。 合伙企业有两个或者两个以上个人 合伙人的,应分别填报本表。 报送期限) 欢迎扫描下方二维码关注： 纳税人取得经营所得,应当在 月度或者季度终了后15日内,向税 务机关办理预缴纳税申报。 2.个人所得税经营所得纳税申报 表(B表) -- 汇算清缴申报表 (适用对象) 适用于个体工商户业主、个 人独资企业投资人、合伙企业个 人合伙人、承包承租经营者个人 以及其他从事生产、经营活动的 个人在中国境内取得经营所得, 且实行查账征收的,在办理个人 所得税汇算清缴纳税申报时,向 税务机关报送。 合伙企业有两个或者两个以 上个人合伙人的,应分别填报本 表。 报送期限) 纳税人在取得经营所得的次 年3月31日前,向税务机关办理汇 算清缴。 3.个人所得税经营所得纳税申报 表 (C亮)_ 一多处所得合并申 ...

欢迎扫描下方二维码关注： 0 1 自然人电子税务局扣缴客户端的申报密码如何重置？ 答： 方法一 ： （1）企业法人或财务负责人登录个人所得税APP，点击【个人中心】； （2）点击【企业办税权限】→【选择单位】→【重置申报密码】→根据提示填写新密码以及验证码后即可重置。（注：若个人所 得税APP中没有【企业办税权限】则为人员没有权限，需要联系主管税务机关核实权限）； （3）带出企业信息后点击【查看详情】； （4）点击【重置申报密码】进行重置即可。（注：若自然人电子税务局中没有【企业办税权限】则为该人员没有权限，需要联系 主管税务机关核实权限）； 方法三： 前往主管税务机关重置密码。（ 也可通过线上"征纳互动"进行重置 ） 发票额度调整申请进度如何查询？ 方法二： （1）法人或财务负责人登录本人的自然人电子税务局网页端，点击【个人信息管理】； 答： 可通过企业业务登录新电子税务局，点击【我要办税】-【税务数字账户】-【发票额度调整申请】界面会展示已经申请的记 录，可通过审核状态查看进度。 3 （2）进入模块后点击【办税权限管理】→【企业办税权限】； | 日然人用子视频用 | | | | | | | Gra | I ...

欢迎扫描下方二维码关注： 温馨提醒：蓝色柳林财税室为非官方平台，是由编者以学习笔记形式建立的平台，所有笔记写作记录的文章及转发的法律法规仅供读者学习 参考之用，并非实际办税费的标准，欢迎交流学习，共同分享学习经验成果。文章版权归原作者所有，如有不妥，请联系删除。 企业可以申请办理停业吗? 根据《税务登记管理办法》(国家税务 总局令第7号) 第二十一条规定: 实行定期定额征收方式的个体工商户需要 停业的，应当在停业前向税务机关申报办理 停业登记。纳税人的停业期限不得超过一 年。 纳税人的停业期限 不得超过一年 个体工商户 根据《个体工商户税收定期定额征收 管理办法》(国家税务总局令第16号) 第二十条规定: 定期定额户发生停业的 应当在停业前向税务机关书面提出停业报告； 提前恢复经营的 ) ----- 应当在恢复经营前向税务机关书面提出 复业报告; 需延长停业时间的 应当在停业期满前向税务机关提出书面 的延长停业报告。 第二十五条规定: 个人独资企业的税款征收管理比照本办法 执行。 因此 (C 只有实行定期定额征收方式的 个体工商户和个人独资企业才 t) 能申请办理停业。 以上内容仅供参考学习使用 制作： 天津 ...

欢迎扫描下方二维码关注： 来源 天津税务 欢迎扫描下方二维码关注： 温馨提醒：蓝色柳林财税室为非官方平台，是由编者以学习笔记形式建立的平台，所有笔记写作记录的文章及转发的法律法规仅供读者学习 参考之用，并非实际办税费的标准，欢迎交流学习，共同分享学习经验成果。文章版权归原作者所有，如有不妥，请联系删除。 12566 ... ] 您好! 这里是青岛12366纳税 缴费服务热线,请问有什么可 以帮您? 跨区域报验户在电子税务局中 如何办理三方协议? 报验户纳税人在经营地可以直接 体田机构所在节节的一方协议缴纳 | 本法自2026年1月1日起施行。《中华人民 | 共和国增值税暂行条例》同时废止。 | | --- | --- | | 二、根据《中华人民共和国增值税法实施条 | | | 例》(中华人民共和国国务院令第826号) | | | 规定: | | | 第十九条(-) | | | 增值税法第二十三条第三项 | | | 所称相框常损失，是指 | | | 因管理不善造成货物被盗、丢失、霉烂变 | | | 质,以及因违反法律法规造成货物或者不 | | | 动产被依法没收、销毁、拆除等情形。 | | | 增值税法第二十二 ...

Core Viewpoint - The article emphasizes the importance of compliance in financial reporting and tax obligations for companies to avoid legal risks and maintain a good reputation in the market [3][5]. Group 1: Compliance and Reporting - Companies must report all bank accounts, including any changes or new accounts, within the stipulated time to ensure transparency and avoid audit risks [3]. - The company is committed to operating in compliance with regulations, which has led to an improved market reputation and an influx of orders [3]. Group 2: Invoice Management - A client requested an invoice for 300,000 instead of the actual order value of 200,000, highlighting the risks associated with issuing false invoices [3]. - The company refused to issue a false invoice, emphasizing the importance of tax safety and long-term cooperation with clients [3]. - There is a discussion about delaying invoice issuance to the next quarter to retain tax benefits, but the company insists on adhering to tax obligations as soon as payment is received [5]. Group 3: Tax Services and Risks - The company considered hiring a professional agency for accounting and tax services but rejected the idea of binding an external agent as the company's tax representative due to the associated risks of tax violations [5]. - The article warns against the common practice of using intermediaries for tax reporting, which can lead to serious compliance issues [5].

Group 1 - The core point of the article emphasizes the deadline for the annual declaration of business ledger stamp duty, which is January 20, 2026, for the 2025 fiscal year [1] - The article provides a detailed electronic tax bureau declaration process for stamp duty, encouraging timely submission [1][24] Group 2 - The first step involves accessing the electronic tax bureau and navigating to the tax declaration section [2][3] - The second step includes tax source information collection, where users can either enter data individually or import it in bulk [7][11] - The third step focuses on submitting the declaration, with options for confirmation-based or form-based submissions [15][16] - The final step is the payment of taxes after successful declaration submission [20][21]

Core Viewpoint - The article discusses the regulations regarding the input tax deduction under the Value-Added Tax (VAT) Law of the People's Republic of China, outlining which input taxes can and cannot be deducted by taxpayers [10][11]. Summary by Sections Deductible Input Tax - Taxpayers can deduct input tax from the output tax for the following items: - VAT amounts listed on tax payment certificates for tangible assets or domestic real estate [4]. - Input tax calculated based on agricultural product purchase invoices or sales invoices, unless otherwise specified by the State Council [4]. - Other VAT deduction certificates received from the seller that specify or include VAT amounts [4]. Non-Deductible Input Tax - According to Article 22 of the VAT Law, the following input taxes cannot be deducted from the output tax: - Input tax corresponding to items taxed under the simplified tax method [4]. - Input tax corresponding to exempt VAT items [4]. - Input tax related to abnormal loss items [4]. - Input tax for goods, services, intangible assets, or real estate purchased for collective welfare or personal consumption [4]. - Input tax for dining services, daily services for residents, and entertainment services directly used for consumption [4]. - Other input taxes as specified by the State Council [4]. Loan Service Input Tax - The input tax corresponding to interest expenses on loan services and related fees such as advisory fees, handling fees, and consulting fees paid to the lender cannot be deducted from the output tax [4].

Group 1 - The article discusses the tax deduction policies related to electronic invoices for transportation services, specifically focusing on train and airline tickets [4][5]. - It clarifies that electronic invoices issued for train ticket refunds can be used for VAT input tax deductions if the purchaser is a general VAT taxpayer [4]. - The article also states that fees for ticket changes, whether for airline or train services, are included in the total price and can be deducted according to relevant regulations [4]. Group 2 - The article emphasizes the importance of understanding tax obligations as outlined in the Constitution, particularly the principle of "paying taxes according to the law" [9][10]. - It highlights various tax laws, including the Resource Tax Law and the Land Occupation Tax Law, which mandate taxpayers to comply with regulations regarding resource utilization and land use [12][13][14][15]. - The article mentions the protection of private property rights and the obligation of citizens to pay taxes as fundamental principles enshrined in the Constitution [17][18][26].

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]