欢迎扫描下方二维码关注： 2026年 重点税源 补充 信息 采集已经开始啦！ 想知道如何操作？申税小微整理了填报指南，一起来看吧！ 一、重点税源企业范围 根据国家税务总局关于重点税源企业认定标准，综合考虑企业纳税情况，2026年重点税源补充信息采集表填报企业名单已经 确定，具体以主管税务机关通知为准。 二、填报时间 重点税源企业 按月填报 相关报表， 2026年每月报送时间与征期基本保持一致，具体时间以税务机关通知为准，请按时报送。 避免临近报送截止日期网络拥挤，建议您在纳税申报后（建议T+1天）尽早完成重点税源补充信息采集表填报。 三、填报操作 1.登录电子税务局后，通过首页搜索"重点税源补充信息采集"，或通过【我要办税】-【税费申报及缴纳】-【申报辅助信息报 告】-【重点税源补充信息采集】的路径进入对应模块。 5.提交申报后，需要纳税人对本次采集结果进行确认声明，纳税人按提示补全声明信息后，点击【确认】即可提交申请。 2.进入模块后，根据所属年月，点击【采集】按钮，进入填报页面。 3.进入采集填报页面后，根据实际经营和纳税情况，在左侧【报表列表】中依次点击【基本信息表】、【税收信息表】、【产 品表】（工业 ...

Group 1 - The article discusses the optimization and upgrade of the online tax payment experience in Liaoning Province, aligning with the latest requirements from the State Administration of Taxation [2] - A key change in the vehicle purchase tax declaration function is that from January 1, 2026, only vehicles included in the new 05 type model catalog will be eligible for tax exemptions [2] - Taxpayers are advised to confirm whether their purchased electric vehicles are listed in the 05 type model catalog before making a purchase to avoid issues with tax exemptions [3] Group 2 - The optimization of value-added tax and additional tax declaration for general taxpayers includes adjustments to the correction declaration query rules, making tax reporting more precise [4] - The editability of specific sections in the supplementary table has been improved to better reflect actual business operations [5] Group 3 - For resident enterprises under account auditing, a new data prompt has been added to assist platform enterprises in accurately filling out their income tax declarations [6] - The system has optimized the comparison rules for employee compensation data to reduce unnecessary verification interference while ensuring data accuracy [7] - The issue of a one-cent discrepancy in the main declaration form has been resolved through updated calculation rules [8] Group 4 - The optimization of withholding corporate income tax reporting and self-declaration for non-resident enterprises has enhanced the comprehensiveness of national taxpayer information display [9] Group 5 - The annual declaration function for resident enterprises has introduced two new data comparison rules to facilitate accurate annual reporting [11] - The optimization of non-tax income general declaration ensures that the payment deadline is locked and cannot be modified, maintaining consistency with fee source information [13] Group 6 - The one-stop tax refund function has been optimized for efficiency and transparency, including intelligent sampling for tax refund applications [17] - The optimization of the property and behavior tax source collection and combined declaration function focuses on improving the accuracy of environmental protection tax reporting [19] Group 7 - The optimization of the land value-added tax final declaration function has improved the accuracy of data collection for final payments [21] - The tax reduction report function has adjusted the rules for the "retirement date" field to ensure standardized data transmission [23] Group 8 - The intelligent declaration self-inspection service has updated the comparison rules for value-added tax and cultural construction fees, enhancing the accuracy of self-inspections [25] - The collection of supplementary information on key tax sources has been optimized to ensure consistency between collected data and reported data [26]