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如何远程注销税控设备?操作流程→
蓝色柳林财税室· 2025-12-14 06:56
Group 1 - The article outlines the steps for remotely canceling tax control devices, including the Gold Tax Disk and Tax UKey, through the invoicing software [2][5][8] - It details the verification process for eligibility to perform remote cancellation, including checks for blank invoices and unsubmitted invoices [10][11] - The article emphasizes the importance of contacting the tax authority if the cancellation process is interrupted or if there are multiple devices to be canceled [11] Group 2 - The article discusses the conditions under which a business may not qualify for an A-level taxpayer rating, including having zero tax liability for consecutive months [18][19] - It specifies that businesses with abnormal reasons for zero tax liability, excluding seasonal operations or tax incentives, will not be rated A-level [19] - The article also mentions the criteria for electric vehicles to qualify for tax exemptions, including specific purchase dates and vehicle types [22][23]
【12366热点速递】近期综合类业务常见问题热点答疑
蓝色柳林财税室· 2025-12-14 06:55
Group 1 - The article discusses the employment guarantee fund for disabled individuals, clarifying that the number of employees refers to the average monthly count of employees who have signed a labor contract of one year or more with the employer [2] - It outlines the process for collecting and enjoying tax benefits for disabled employees through the natural person electronic tax bureau, including steps for information collection and tax declaration [3][4] - The article emphasizes the importance of accurate reporting and compliance with tax regulations to benefit from the employment guarantee fund and related tax incentives [20][22] Group 2 - It details the tax exemption policy for new energy vehicles, stating that vehicles purchased between January 1, 2024, and December 31, 2025, will be exempt from vehicle purchase tax, with a maximum exemption of 30,000 yuan per vehicle [20] - The article specifies that the tax reduction for new energy vehicles purchased between January 1, 2026, and December 31, 2027, will be halved, with a maximum reduction of 15,000 yuan per vehicle [20] - It highlights the criteria for vehicles to qualify as new energy vehicles, including compliance with technical requirements set by relevant authorities [20] Group 3 - The article introduces the "Silver-Tax Interaction" program aimed at facilitating financing for small and micro enterprises by sharing tax credit evaluation results with banks [26] - It outlines the loan application process, which includes submitting a financing request and signing an authorization for tax information inquiry [26] - The eligibility criteria for enterprises to participate in the program include maintaining a good tax credit rating and timely tax payments [27]
小规模纳税人取得未开票收入如何填报增值税申报表?填报方法
蓝色柳林财税室· 2025-12-14 06:35
Group 1 - The article discusses the tax declaration process for small-scale taxpayers based on their quarterly sales revenue, specifically addressing the threshold of 300,000 yuan for exemption from value-added tax (VAT) [2][4]. - If the quarterly total sales do not exceed 300,000 yuan, small-scale taxpayers can fill in the exempt sales amount in the designated section of the VAT declaration form without needing to report additional details [2][3]. - For taxpayers whose quarterly sales exceed 300,000 yuan, they are required to report their sales in the appropriate sections of the VAT declaration form, indicating the applicable VAT rates [4][5]. Group 2 - The article outlines the specific sections of the VAT declaration form that small-scale taxpayers must complete, including details on exempt sales and the calculation of taxable amounts [5][6]. - It emphasizes the importance of accurate reporting in the VAT declaration process to ensure compliance with tax regulations [10][12]. - The article also touches on the implications of tax credit ratings for businesses, particularly regarding their eligibility for certain benefits and evaluations based on their tax compliance history [10][11].
没签劳动合同,能主张两倍工资吗?
蓝色柳林财税室· 2025-09-12 05:19
Group 1 - The establishment of a labor relationship occurs from the day the employer starts using the worker, and a written labor contract should be signed within one month from that date [2][4] - According to Article 82 of the Labor Contract Law, if the employer fails to sign a written labor contract within one month to less than one year, they must pay the worker double wages for each month and subsequently sign the written labor contract [5] - If the labor contract expires and the employee continues to work without a new contract, the employer is required to sign a written labor contract, and if this is not done within one month, the employee can claim double wages for the period [6]