欢迎扫描下方二维码关注： 供稿：绍兴市越城区局 作者：蒋柳清 郑敏 来源浙江税务 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。 起了解税收相关知识 哪些企业可以开具铁路 电子客票? 根据《国家税务总局 财政部 中 国国家铁路集团有限公司关于 铁路客运推广使用全面数字化 的电子发票的公告》(国家税务总局 财政 部 中国国家铁路集团有限公司公告2024 年第8号)规定: 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、 C (F 退票、改签业务时,可开具电子发票(铁 路电子客票)。 十一、本公告自2024年11月1日起 施行。 ブラ 正在办理个税经营所得汇算的个体工商户 这些税收优惠可享受! 2025年度个人所得税经营所得 汇算清缴正在进行中,实行查账征 收的个体工商户,办理汇算申报可 享受这些的税收优惠政策,千万别 个 ...

Group 1 - The article discusses the handling and disposal fund for spent nuclear fuel, which is set at 0.026 yuan per kilowatt-hour [3] - Taxpayers are required to declare and pay the actual online sales electricity amount by January 25 each year [3] - There are penalties for late payments, including a daily late fee of 1‰ from the overdue date [3] Group 2 - The process for payment involves logging into the national electronic tax bureau and selecting the appropriate options for tax declaration [3] - Companies must convert their actual online sales electricity into kilowatt-hours for reporting purposes [3]

Core Viewpoint - The article provides a comprehensive overview of the stamp duty on business ledgers, detailing the tax basis, rates, filing obligations, and various preferential policies aimed at supporting small businesses and specific sectors [2][3][4][6]. Tax Basis - The taxable basis for the stamp duty on business ledgers is the total amount of paid-in capital (share capital) and capital reserves recorded in the ledger. If there is an increase in these amounts compared to the previous year, the tax is calculated based on the increased portion [2]. Tax Rate - According to the Stamp Tax Law of the People's Republic of China, the tax rate for business ledgers is 0.25% of the total paid-in capital (share capital) and capital reserves [3]. Tax Obligation Timing - The stamp duty on business ledgers can be filed annually or per occurrence. For annual filings, taxpayers must declare and pay the tax within 15 days after the end of the fiscal year. For per occurrence filings, the declaration must be made within 15 days from the occurrence of the tax obligation [4]. Filing Requirements - Taxpayers opting for annual filing must still submit a "zero declaration" even if no tax is due for that year [5]. Preferential Policies - From January 1, 2023, to December 31, 2027, small-scale VAT taxpayers, small and micro enterprises, and individual businesses are subject to a 50% reduction in stamp duty (excluding securities transaction stamp duty) [6]. - From October 1, 2024, to December 31, 2027, new enterprises formed during the restructuring of companies or institutions will not be required to pay stamp duty on the portion of paid-in capital and capital reserves already taxed, while any unpaid or newly increased amounts will be taxed as per regulations [6]. - From October 1, 2024, to December 31, 2027, stamp duty is exempted for increases in paid-in capital and capital reserves resulting from debt-to-equity swaps approved by the State Council [7]. - From August 1, 2023, to December 31, 2027, banks and financial asset management companies are exempt from stamp duty on contracts and documents related to the disposal of bad debts [8]. - Before December 31, 2027, new business ledgers established by insurance guarantee funds are exempt from stamp duty [9]. - Before December 31, 2027, business ledgers of commodity reserve management companies and their subordinate warehouses are also exempt from stamp duty [10]. Policy Basis - The policies are based on various announcements and regulations from the Ministry of Finance and the State Taxation Administration, including the Stamp Tax Law and specific announcements regarding support for small businesses and restructuring [11].

Group 1 - The article outlines the process for individual taxpayers to register on the electronic tax bureau before handling tax-related business [2][3] - The registration process includes steps such as accessing the tax bureau website, selecting user registration, and filling in personal information [4][5] - Various verification methods are provided, including national identity authentication, UnionPay reserved mobile number verification, and real-name mobile number verification [6][7][8] Group 2 - The article mentions that after completing the registration, users can log in to the electronic tax bureau and view their real-name level [10] - It highlights the implementation of digital electronic invoices for railway passenger transport, effective from November 1, 2024, allowing buyers to query, verify, download, and print electronic invoices [12][13][16] - The article also discusses tax exemptions for new energy vehicles purchased between January 1, 2026, and December 31, 2027, with a maximum tax reduction of 15,000 yuan per vehicle [17][18]