Core Viewpoint - The article provides a comprehensive guide on the deductibility of input VAT for employee travel expenses, specifically focusing on transportation costs incurred during business trips. Group 1: Driving - Toll fees from operating toll roads can be used for input VAT deduction if issued by the management with a tax invoice [1] - Toll fees from government-funded roads cannot be used for input VAT deduction if issued as a fiscal electronic ticket [2] - Prepaid toll fees via recharge methods cannot be used for input VAT deduction if issued as a non-tax invoice by ETC service providers [3] Group 2: Bus Travel - General taxpayers can deduct input VAT for domestic passenger transport services if they have a special VAT invoice or an electronic ordinary VAT invoice, or a ticket with passenger identity information [4] - Long-distance bus tickets without passenger identity information cannot be used for input VAT deduction [5] Group 3: Train Travel - High-speed train tickets that include the employee's identity information can be used as proof for input VAT deduction [6] Group 4: Air Travel - Refund fees paid to an airline agent for ticket cancellations can be deducted from input VAT if a special VAT invoice is obtained, as it falls under the modern service industry with a 6% VAT rate [7] - Refund fees from airlines, if documented as "other modern services," can also be used for input VAT deduction [7]

Core Viewpoint - The article provides a step-by-step guide for tax personnel on how to query input tax transfer situations through the electronic tax bureau. Group 1: Steps for Querying Input Tax Transfer - Step 1: Log in to the electronic tax bureau as a business entity, click on the homepage - [Hot Services] - [Invoice Services] [2] - Step 2: In the "Invoice Business Handling" section, click on [Invoice Query Statistics] [3] - Step 3: Enter the "Invoice Query Statistics" interface and click on [Input Tax Transfer Situation Query] [3] - Step 4: Select the tax period and click [Query] to check the input tax transfer situation for the corresponding period. Click on [View Details] in the query results to see detailed information on input tax transfers [3]

Core Viewpoint - The article discusses the tax treatment of change fees associated with electronic tickets for transportation services, clarifying that these fees can be deducted as input tax according to relevant regulations [5]. Group 1: Tax Regulations - Change fees listed on electronic tickets for air travel and railway tickets are considered part of the price and additional fees for the transportation services provided by taxpayers [5]. - According to the announcement by the Ministry of Finance, State Administration of Taxation, and General Administration of Customs regarding the deepening of VAT reform, these fees can be deducted as input tax [5].

Group 1 - The article provides a step-by-step guide on how to maintain project information in the electronic tax system, specifically focusing on "prepaid card sales" [2] - It details the process of entering project names and selecting the appropriate tax classification codes, highlighting that the tax policy for prepaid card sales is "non-taxable" [2] - The article also explains the procedure for issuing blue invoices, including the selection of invoice types and the necessary details to be filled in [3] Group 2 - The article mentions the total invoice quota for the current month is 265,075.47 yuan, with no invoices issued yet [3] - It notes that the cumulative tax amount for blue invoices is 28.30 yuan, and one red invoice has been issued [3] - The source of the article is identified as "Shanxi Taxation Tax Promotion Express" [5]

第一步 、登录电子税务局，点击【我要办税】-【税费申报及缴纳】-【财产和行为税税源采集及合并申报】。 第二步 、进入页面，点击"房产税"卡片上的【税源采集】按钮。 第三步 、进入"房产税税源采集明细表"页面，点击相应房源的操作栏下的【应税明细】。 第四步 、进入"房屋应税明细"界面，选择"房屋应税信息（从价）"税源信息，点击【变更】。 第五步 、填写"其中：出租房产原值"和"其中：出租房产面积 "，且"其中：出租房产原值"和"其中：出租房产面积 "均需大于0。录入出租面 积、租金收入等信息后，点击【提交】。 第六步 、点击"房屋应税信息（从租）"模块，点击【新增】维护税源信息。 第七步 、如实填写"出租面积、申报租金收入、申报期起止"等信息后，点击【提交】，提交成功后，进入【财产和行为税税源采集及合并 申报】页面，申报房产税即可。 欢迎扫描下方二维码关注： 纳税人若原从价计征的房产出租后，需及时修改房产税的税源采集信息为从租计征，一起来看电子税务局如何操作吧！ 操作步骤 来源 山西税务 税宣速递 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 ...

Group 1 - The core viewpoint of the article highlights the significant growth of tax-related business entities in Sichuan, with 481,500 new entities established from January to May this year, including 469,300 new small and micro enterprises, which now account for nearly 90% of the total 5.35 million tax-related entities in the province [1][2] - The "Spring Rain Nurturing Seedlings" initiative by the Sichuan tax authorities aims to support the healthy development of small and micro enterprises through cross-department collaboration and targeted guidance, ensuring that tax and fee preferential policies are effectively communicated to new business entities [1] - The initiative focuses on addressing initial challenges faced by new small and micro enterprises, such as lack of awareness of policies, unfamiliarity with processes, and concerns about compliance, ensuring that these businesses are well-informed and capable from the start [1][2] Group 2 - Sichuan tax authorities are expanding their "efficient completion of a task" service scenarios, focusing on cross-departmental matters such as data reporting, migration registration, insurance payment, and the transition from individual to enterprise, thereby continuously optimizing processes and expanding service scope [2] - There is an emphasis on legal guidance and compliance training for small and micro enterprises to maintain a fair legal environment and strengthen the foundation for compliant operations [2]

Core Viewpoint - From May 1, 2025, taxpayers will be able to use fully digital electronic invoice information to handle vehicle and second-hand vehicle registration, streamlining the registration process and promoting automotive consumption and circulation [3]. Group 1: Electronic Invoice Handling - Taxpayers can issue red invoices when there are errors in the blue invoices for vehicle sales or when goods are returned [4][5]. - The process for issuing a red invoice includes logging into the electronic tax bureau, selecting the appropriate options, and entering the red invoice information [6][8]. Group 2: Red Invoice Confirmation Process - After entering the red invoice information, taxpayers must select the corresponding invoice and confirm the details before submitting [7][9]. - Once the buyer confirms the red invoice information, the seller can proceed to issue the red invoice by selecting the confirmed information [11].

欢迎扫描下方二维码关注： 方 。 进入"其他涉税信息查询申请" 界面后, 申请 类型选择【涉税信息查询申请】,手动输入申请查 询内容,系统根据关键字自动匹配电子税务局现有 已实现的查询事项并展示在【猜你想查】区域,可 对【猜你想查】推荐查询事项进行确认,若满足您 的查询需求,可点击【猜你想查】对应的查询事项 进行跳转。 若【猜你想查】 推荐查询事项不满足查询需求, 来 源山西税务税宣速递 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。 申请】-【其他涉税信息查询申请】功能菜单。 山西省税务局征纳互动平台 问一句一篇一收一评 税务非常努力,愿您非常满意 提供精准服务,愿您真心点赞 r 扫码注册并登录系统 ...

欢迎扫描下方二维码关注： ▲戳蓝色字关注蓝色柳林财税室 ▼ 点击下方名片关注蓝色柳林财税室 ▼ 来源宁波税务 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。 你好，我是餐饮个体户，之前因为消防不合格被罚了一笔钱，请问这笔罚款 可以在税前扣除吗？ 您好， 根据《个体工商户个人所得税计税办法》（国家税务总局令第35 号）第十五条规定：个体工商户下列支出不得扣除： （一）个人所得税税款； （二）税收滞纳金； （三）罚金、罚款和被没收财物的损失； （四）不符合扣除规定的捐赠支出； （五）赞助支出； （六）用于个人和家庭的支出； （七）与取得生产经营收入无关的其他支出； （八）国家税务总局规定不准扣除的支出。 您的情形符合第三款，故该笔消防罚款不得在税前扣除。 感谢您的来电，再见。 您好！这里是宁波12366纳税缴费服务热线，请问有什么可以帮您？ ...

Group 1 - The article provides a step-by-step guide for taxpayers to check whether their enterprise is a general taxpayer through the electronic tax bureau [1][2] - It outlines two methods for querying other enterprises' general taxpayer status, including using taxpayer identification numbers or names [2][3] - Instructions for printing the general taxpayer qualification certificate are also included, detailing the necessary steps within the electronic tax bureau [3][6] Group 2 - The article emphasizes the importance of accessing the "Local Features" module for various tax-related services [3][5] - It describes the process of entering tax-related matters and time periods to download and print tax notifications [6]