欢迎扫描下方二维码关注： ● 选择【企业业务】, 输入税务师事务所统一社会信用代码 （纳税人识别号）、身份证号（手机号码或用户名）、密 码，以企业身份登录电子税务局。 第二步:录入机构基本信息 1 登录电子税务局后,点击【我要办税】-【涉税专业服 务】-【税务师事务所管理】功能菜单。 J 2 进入功能模块后，首先录入基本信息界面数据。 ③ 如存在机构股东，需切换到机构合伙人（或机构股东 ）页 面后，点击【编辑】，补充完整机构股东相关信息。 型 星 星 第三步: 录入从业人员信息 1 补充完整机构股东相关信息后，点击【从业人员】，切换 到从业人员界面后，点击待确认从业人员后的"编辑"。 KB | | 200 2 录入相关信息后，点击【确定】。 私本加 3 录入完信息，需根据录入的资格证书，上传对应的证书资 料,上传完成后,点击"提交"。 nd | ax 4 提交后,首次登记办理完成。 二、税务师事务所变更行政暨记 【规定要求】 税务师事务所的名称、组织形式、经营场所、合伙人或者 股东、执行事务合伙人或者法定代表人等事项发生变更的，应 当自办理工商变更之日起20个工作日内办理变更行政登记。 【操作指引】 1 企业 ...

然而，CRA 对翻译件有严格要求：不仅需要准确翻译，还必须经过加拿大持牌翻译+公证人认证，才能被视为有效。 递交材料与需求分析 成功案例： 中国税务部门文件在加拿大翻译公证并提交税务局的全流程 李先生（化名）是一位在加拿大长期生活的华人，在多伦多从事金融行业。他在中国北京曾有数年工作经历，因此每年都会收到中国国家税务局出具的《个 人所得税纳税记录》。由于李先生需要在加拿大报税时向加拿大税务局（CRA）提交境外收入证明，他必须提供一份官方认证的英文翻译件，确保其在加 拿大具有法律效力。 李先生提供的文件为一份由中国国家税务局北京海淀区税务局开具的《个人所得税纳税记录》，时间覆盖 2024年1月至2024年12月，详细列明了每月的工资 薪金所得、实缴金额及税款入库信息。文件上有红色公章及电子防伪二维码。 翻译声明与签字 翻译完成后，译员出具 翻译准确性声明（Certificate of Accuracy），并签字确认该翻译件与原件内容完全一致。 由于文件全为中文，且包含大量财务专业术语，李先生担心自行翻译会出现措辞不当或细节错误，影响税务局审核。因此，他委托专业的翻译公证机构协助 完成。 翻译与公证流程 整个办理 ...

代表加拿大税务局员工的联邦工会发起了一场在线活动，谴责政府大幅裁员。 税务雇员工会( Union of Taxation Employees)全加主席马克·布里埃尔(Marc Brière)表示，去年大约减少了 3300名CRA呼叫中心员工，导致电话延误、等待时间过长以及掉线。 截至2025年，员工人数已降至约5.25万人。 他声称，由于人员配备不足，加拿大税务局很大一部分电话无人接听，因此这场谴责活动被命名为"加拿 大等待"(Canada On Hold)。 "上一轮裁员发生在今年5月;他们解雇了1300名(CRA)成员，这对线路和民众服务造成了极其严重的影 响，"布里埃尔说。"与此同时，员工也受到了影响。" 布里埃尔表示，这场活动的主要目标是敦促政府停止裁员，保留呼叫中心的工作岗位，并重新雇用员工， 因为人员配备水平"过低"，服务"受到了严重影响"。 在疫情期间以及过去几年里，加拿大税务局(CRA)的规模不断扩大，从2019年的近4.4万人增至2024年的约 5.9万人。 换言之，过去一年CRA裁减了6500人，但仍然比疫情前多8500人。 布里埃尔表示，政府正努力将员工人数降至疫情前的水平，但当时加拿大 ...

Core Viewpoint - The article provides guidance on using the electronic tax bureau for various tax-related inquiries and processes, including checking the status of tax declarations, handling overdue payments, and understanding eligibility for tax exemptions. Group 1: Tax Declaration and Inquiry - Users can check the cancellation time of tax declarations through the "One-stop Query" module by selecting the type of declaration and the cancellation flag [2] - To check for overdue payments, users must log in as a business entity and navigate to the "Account Query" section [3] - The system allows users to query illegal and violation information by selecting the processing status and setting date ranges [4] Group 2: Employment Tax Exemption - According to the announcement from the Ministry of Finance, companies with fewer than 30 employees are exempt from the disability employment security fund from January 1, 2023, to December 31, 2027 [7] - The new electronic tax system determines eligibility based on taxpayer registration information, and users can verify their status through the "Taxpayer Information Query" [7][8] - Non-enterprise entities are not eligible for the exemption but may qualify for reduced payments under the same policy [9] Group 3: VAT and Additional Tax Corrections - If a VAT and additional tax declaration has already been submitted, users cannot make corrections to the prepayment declaration [10] - Users encountering issues with social credit codes during VAT prepayment must ensure their registration information is consistent with the unified social credit code [10] - For correcting stamp duty declarations, users should follow specific steps to access the correction interface and submit necessary changes [18][19][23]

近阶段，在各大社交媒体上都不断出现类似的疑问——"我收到了税务局的电话/短信，我被查到有海外收入，要求说明情况并补税"。 多数人的第一反应是——海外收益怎么会被税务局盯上？未来海外投资的税务安排究竟要如何处理？港美股等热门资产还能投资吗？ 20%资本利得税逃不掉了 2025年年初起，税务部门通过短信、电话和个税APP等向投资港股、美股的中国税收居民发送通知，提醒补办2022～2024年境外股票交易收益申报手续。 清查范围大致包括了北京、浙江、广东、江苏、上海等地，社交平台有补缴数十万元税款案例。 由于美股牛市长期持续，在中国香港当地开户并投资美股的内地居民大有人在。也有人问，国内不是不让买境外股票吗？ 具有争议的一点是，投资者直接在境外券商开户（比如在中国香港、美国的券商官网开户，或亲自在当地开户），争议点在于，这等于是用每人每年5万 美元的外汇额度用于资本项下的投资，即买股票，其实这违反了外汇管理规定（资本项目外汇收支需经外汇局批准）。此外，资金是否合法合规出境也存 在争议。 过去几年，不少投资者人在内地，但通过各类跨境券商布局美股，并得意地和美国当地友人炫耀——"我的美股投资不需要像你们一样缴20%资本利 ...

Group 1 - The article discusses the exemption of property tax for real estate development companies on unsold residential properties, while properties that have been used or rented out before sale are subject to property tax [4] - It outlines the taxation rules for underground buildings connected to above-ground structures, indicating that they should be taxed as a whole with the above-ground property [4][12] - The article clarifies the obligations of domestic agents for foreign entities regarding stamp duty, stating that if a foreign entity has a domestic agent, the agent is responsible for withholding and paying the stamp duty [5][6] Group 2 - It specifies that foreign entities without a domestic agent must self-declare and pay stamp duty, with the declaration made to the tax authority where the property is located [6] - The article mentions that taxpayers must fill out a detailed tax source report when declaring stamp duty, regardless of whether the declaration is made periodically or per transaction [7] - It states that purchasing hotel and transportation services does not fall under the stamp duty tax category, thus no stamp duty is required for such transactions [8] Group 3 - The article highlights recent tax policy updates aimed at supporting small and micro enterprises, including specific exemptions and benefits related to stamp duty [8][12] - It emphasizes the importance of selecting the appropriate tax reporting period for businesses, noting that once a choice is made, it cannot be changed within the fiscal year [15] - The article provides a structured approach for tax service institutions in managing client engagements, including evaluation, judgment of acceptance conditions, and service agreement stipulations [16][17][18]

Core Viewpoint - Starting from May 1, 2025, the traffic management department will no longer review paper vehicle sales invoices for applicants who have issued electronic invoices, streamlining the vehicle registration and transfer process [2][3]. Group 1: Electronic Invoicing Process - Taxpayers must log into the electronic tax bureau and navigate to the invoice business section to issue blue vehicle sales invoices [2][3]. - The system allows taxpayers to select the type of invoice and fill in necessary buyer and seller information, including vehicle identification details [4][5]. - Successful issuance of electronic invoices will automatically deliver them to the recipient's digital account [6][7]. Group 2: Specific Business Invoicing - For second-hand vehicle sales, specific businesses such as auction companies and dealerships can issue "Second-hand Vehicle Sales Unified Invoices" through the electronic tax platform [7][8]. - The process involves selecting the invoice type and filling in relevant vehicle and transaction details before confirming the issuance [10][11]. Group 3: Red Invoicing Process - Taxpayers can issue red invoices for previously issued blue vehicle sales invoices, allowing for full or partial redemptions based on actual business needs [15][19]. - The process requires logging into the electronic tax bureau, selecting the red invoice issuance function, and confirming the necessary details [22][24]. Group 4: Red Invoicing for Second-hand Vehicles - Second-hand vehicle businesses can also issue red invoices for previously issued second-hand vehicle sales invoices, following a similar process as outlined for blue invoices [21][25]. - The system allows for the selection of reasons for issuing red invoices and requires confirmation from the buyer in certain cases [26].

Core Viewpoint - The article discusses the tax challenges and considerations faced by partnership enterprises, particularly in the context of IPOs and equity incentive platforms, highlighting various tax-related issues that practitioners encounter in real-world scenarios [1]. Group 1: Tax Challenges in Partnership Enterprises - Challenge 1: Whether partners need to pay income tax on profits not actually distributed by the partnership, and the concept of "distributing before taxing" [1]. - Challenge 2: Can partnership agreements stipulate that all profits are distributed to only some partners? [1]. - Challenge 3: How to tax interest, dividends, and bonus income in multi-layer partnership structures, and the timing of tax obligations [1]. - Challenge 4: Do corporate partners enjoy tax exemptions on dividends received from partnerships? [1]. - Challenge 5: Can individual partners enjoy exemptions from personal income tax on dividends from A-shares? [1]. - Challenge 6: How to determine the cost basis for partnership shares when partners have already paid personal income tax on capital increases from the invested enterprise? [1]. - Challenge 7: How do individual partners tax their income when the partnership exits an investment and receives a return as per the investment agreement? [1]. - Challenge 8: Under what circumstances does a partnership need to pay value-added tax when investing externally? [1]. Group 2: Policy References - The article lists various policy documents that provide guidance on personal income tax issues related to partnerships, including notifications from the Ministry of Finance and the State Administration of Taxation from 1994 to 2023 [3][4]. Group 3: Course Offerings - A course titled "Tax Risks and Responses of Partnership Equity Holding Platforms" is introduced, which includes detailed analysis of 39 tax-related challenges and 8 case studies, aimed at addressing high tax burdens and frequent tax issues encountered in practice [4].

Financial Performance - H&R Block reported fourth-quarter earnings of $2.27 per share, missing the analyst consensus estimate of $2.83 per share [1] - The company reported quarterly sales of $1.111 billion, exceeding the analyst consensus estimate of $1.075 billion [1] Future Guidance - For FY2026, H&R Block expects adjusted EPS of $4.85-$5.00 per share, below market estimates of $5.25 [2] - The company anticipates revenue of $3.875 billion to $3.895 billion, compared to projections of $3.725 billion [2] Strategic Initiatives - The CEO highlighted meaningful progress in the company's transformation journey, emphasizing strong revenue growth, disciplined capital allocation, and innovation in client offerings [3] - Future efforts will focus on engaging clients with complex needs, expanding small business reach, and leveraging technology and AI for enhanced business efficiencies [3] Stock Performance - Following the earnings announcement, H&R Block shares fell 4.8% to trade at $49.03 [3] Analyst Ratings - Goldman Sachs analyst maintained a Sell rating and lowered the price target from $54 to $48 [6] - Barrington Research analyst maintained an Outperform rating and reduced the price target from $70 to $62 [6]

Core Points - The article discusses the launch of a new "immediate refund" service for outbound tax refunds at multiple airports in Sichuan, Chongqing, Shaanxi, and Yunnan provinces, coinciding with the 12th World Games in Chengdu [1] - This service allows international travelers to shop at designated stores in Sichuan and choose from five airports for customs verification upon departure, enhancing convenience for travelers [1] - The collaboration between tax authorities from the four regions aims to streamline the tax refund process and improve service standards, thereby expanding the coverage of the "immediate refund" service [1] Summary by Categories - **Service Launch**: The "immediate refund" service is officially launched, allowing travelers to receive tax refunds immediately upon purchase [1] - **Airport Options**: Travelers can choose from Chengdu Tianfu International Airport, Chongqing Jiangbei International Airport, Xi'an Xianyang International Airport, Kunming Changshui International Airport, and Lijiang Sanyi International Airport for customs verification [1] - **Collaboration**: The tax departments of Sichuan, Chongqing, Shaanxi, and Yunnan have worked together to ensure the interoperability of information systems and unify service standards [1] - **Event Context**: The service is introduced as part of the preparations for the Chengdu World Games, aiming to provide a flexible tax refund solution for inbound travelers during the event and beyond [1]