访问36氪出海网站letschuhai.com，获取更多全球商业相关资讯。 对于在阿联酋经营的中小企业主而言，近期传来的企业税减免消息无疑是一个重要利好。阿联酋联邦税务局（FTA）刚刚发布了详细方针，指导企业 如何处理利息支出，以及是否应该在2024至2026年期间选择小企业减免（Small Business Relief, 简称 SBR）计划。 小企业减免计划核心机制 阿联酋对企业征收9%的企业税，但为了扶持中小企业发展，政府根据《阿联酋企业税法》第21条及2023年第73号部长决定，推出了小企业减免计 划。 不参与 SBR 计划在以下情况下更为明智： 该计划的运作机制非常简单：在2024至2026年的任何一个年度，如果企业年收入不超过300万迪拉姆，即可申请 SBR。一旦获得批准，企业在该期间 将免征企业税。 然而，这一优惠政策也存在一定限制。一旦企业在2024至2026年的任何一个税务期间收入超过300万迪拉姆，将从当年起失去 SBR 资格。 利息费用处理的关键抉择 联邦税务局在利息扣除方面给出了明确说明，这也是企业需要慎重考虑的核心问题。 选择 SBR 的企业在税务期间内不能扣除任何净利息费用，同时也 ...

Core Insights - The vitality of tax-related business entities in Sichuan Province continues to surge, with a total of 5.35 million entities, of which nearly 90% are small and micro enterprises. From January to May this year, 481,500 new tax-related entities were established, including 469,300 new small and micro enterprises [1][3]. Group 1: Government Initiatives - The Sichuan tax department has launched the "Spring Rain Nourishing Seedlings" initiative to support the healthy development of small and micro enterprises, which are crucial for economic stability and prosperity [3][4]. - The initiative includes cross-department collaboration and precise guidance to deliver tax and fee preferential policies directly to small business operators [3][4]. Group 2: Support Mechanisms - The tax department has integrated a "New Entity Policy Package" into the registration process for new tax-related entities, providing smart reminders and consolidating key information such as declaration operations and tax credit [3][4]. - A total of 17,500 new small and micro enterprises have received multi-dimensional policy promotion and guidance from the Sichuan tax department this year [4]. Group 3: Service Optimization - The Sichuan tax department aims to enhance the service experience for new small and micro enterprises by addressing initial challenges such as policy awareness and compliance concerns [4]. - The department is also focusing on expanding service scenarios related to enterprise data reporting, migration registration, and compliance education to foster a fair legal environment [4].

Core Viewpoint - The article discusses the implementation of digital tax services in Shanxi Province, emphasizing the importance of electronic tax management and the introduction of new software for tax declaration and social insurance management [2][3][4]. Summary by Sections Digital Tax Services - The article highlights the launch of a new electronic tax service platform aimed at improving efficiency in tax declaration processes for individuals and businesses in Shanxi Province [2][3]. - It mentions the importance of adapting to digitalization in tax services, which aligns with national policies promoting electronic governance [2]. Software Installation and Usage - Instructions are provided for installing the social insurance fee management client, including steps for selecting the region, entering taxpayer identification numbers, and modifying initial passwords [3][4]. - The article outlines the user-friendly interface of the software, which is designed to facilitate the tax declaration process for users [3][4]. User Engagement and Support - The article encourages users to engage with the tax service platform and provides a QR code for easy access to the system [6][9]. - It emphasizes the commitment of the Shanxi tax authorities to provide precise services and encourages feedback from users to enhance service quality [9].

Core Viewpoint - The article aims to assist new taxpayers in understanding tax-related matters and procedures through a series of educational products titled "First Lesson of Business Establishment" [1]. Group 1: Taxpayer Information Management - New taxpayers can access their information by logging into the electronic tax bureau and navigating to the taxpayer information query section [3]. - The legal representative or financial officer can manage tax personnel permissions through the account center in the electronic tax bureau [4]. Group 2: Adding and Modifying Tax Personnel - To change or add tax personnel information, the legal representative or financial officer must log in and follow specific steps to report identity information changes [4][5]. - Tax personnel can have permissions such as "tax-related handling," "tax declaration," "tax-related inquiry," and "invoice business," while invoice personnel can only select "invoice business" [5]. Group 3: Authorization Process - The process for adding tax personnel involves the legal representative or financial officer initiating the addition and confirming the authorization through the electronic tax bureau [5][6]. - Tax personnel can also initiate the authorization request, which must be confirmed by the enterprise's legal representative or financial officer [6]. Group 4: Modifying and Deleting Tax Personnel - To modify tax personnel permissions, the legal representative or financial officer can log in and select the existing personnel to adjust their permissions [6]. - The enterprise can delete tax personnel by accessing the personnel management section and selecting the delete option for the respective individual [6].

Core Points - The article highlights the successful implementation of the "immediate tax refund" service for departing travelers in Foshan, marking the first such transaction in the city [1] - Foshan's tax and commerce departments have collaborated to create a mechanism for precise policy promotion and rapid service response to enhance the travel shopping experience [1][2] - The initiative aims to boost the local economy by facilitating a smoother shopping experience for international tourists, encouraging them to spend more [2] Group 1 - The first successful "immediate tax refund" transaction occurred at a tax refund pilot counter in Nanhai District, Foshan, where a Russian traveler received a tax refund on-site [1] - The local tax authorities and commerce departments have developed a coordinated approach to implement the new tax refund policy effectively [1][2] - The "Tax-Business Bridge" mechanism has been established to ensure efficient implementation of the tax refund policy, enhancing coordination with banks and other stakeholders [1] Group 2 - Tax authorities are providing one-on-one training for merchants to facilitate the electronic processing of tax refunds, significantly reducing wait times for travelers [2] - Future plans include expanding the coverage of pilot tax refund stores and improving compliance and operational efficiency among merchants [2] - The initiative is expected to enhance the overall consumer experience for international travelers, thereby stimulating local economic growth [2]

今年以来，苏州市税务局推进办税服务厅转型，以"税舒心"服务品牌为载体，深化征纳互动服务， 优化网点布局，围绕国务院"高效办成一件事"，积极落实"1+1+1"税务微厅职能要求拓展建设，在乡 镇、街道、商圈、企业园区设立税务服务驿站，实现掌上办、自助办、远程办。 社区共建聚合力 精准辅导助振兴 "真的太好了，清税证明在家门口就能拿到！"吴江区梅堰社区一家卤菜店的经营者张先生由衷赞 叹。 张先生因家中急事需返乡，在办理营业执照注销时发现遗漏了税务清税证明，而最近的税务分局办 税大厅距离社区12公里，往返将耽误行程，他抱着试试看的心态来到梅堰社区便民服务大厅咨询。 据悉，昆山月星国际家具广场税务服务驿站5月13日正式挂牌成立，是昆山市税务局推出的三家服 务驿站之一。纳税人遇到办税难题，可依托驿站与税务部门征纳互动岗位实时在线沟通，实现问题快速 响应、高效解决，切实减轻办税负担。 月星国际家具广场财务经理郭彦霞对税务服务驿站给与高度认可，她说："税务部门一直以来积极 服务纳税人，驿站的设立让广场内纳税人无需往返办税大厅，在'家门口'就能线上办结涉税事项，能够 更专注于生产经营，真正实现了减负增效。" 税企共建赋新能 构 ...

Core Viewpoint - The article focuses on enhancing the efficiency of environmental protection tax declaration in Ningbo by providing a detailed operational guide for taxpayers to navigate the electronic tax system for environmental tax collection and declaration [3]. Group 1: Tax Declaration Process - The article introduces a step-by-step guide for taxpayers to declare environmental protection tax through the national unified electronic tax system [3]. - Taxpayers are instructed to select "environmental protection tax" and proceed to the tax source collection interface, where they must indicate whether they are declaring on a per-instance basis [5][6]. - Specific rules for filling out the tax source detail form are provided, including the necessity to indicate the presence of a pollution discharge permit and the types of pollutants being declared [6][7]. Group 2: Submission Steps - The process includes entering the tax period, adding pollution information, and the system automatically calculating the tax amount based on the provided data [7]. - After confirming the information, taxpayers must submit the declaration by affirming the truthfulness of the information provided [7].

Core Viewpoint - The Shenzhen Municipal Taxation Bureau and the Shenzhen Municipal Bureau of Commerce held a tax seminar to discuss support measures for enterprises going global, emphasizing the resilience of "Shenzhen manufacturing" [1][3]. Group 1: Event Overview - The seminar attracted over 90 key "going out" enterprises from Shenzhen, focusing on tax-related services and policies for international operations [1]. - Experts from PwC provided insights into the U.S. tax system, facilitating a deep exchange between tax authorities and enterprises during a Q&A session [3]. Group 2: Tax Services and Support - The Shenzhen Municipal Taxation Bureau introduced practical services such as tax compliance assessment and certainty services, which aid enterprises in navigating complex cross-border tax issues [5]. - The bureau has developed a series of services including "Tax Assistant," "Tax Scan," and "Tax Direct," aimed at establishing a reliable tax risk prevention mechanism [5]. - Initiatives like "Tax Expert," "Tax Classroom," and "Cross-Border Communication" have been launched to provide comprehensive tax support [5]. Group 3: Future Initiatives - The Shenzhen Municipal Taxation Bureau plans to actively support the "Belt and Road" initiative and implement digital transformation in tax management [5]. - The bureau aims to create a collaborative service platform involving government departments, local multinational corporations, consulting firms, and scholars to enhance the business environment [5].

Group 1 - Compliance management is essential for long-term prosperity and development of enterprises, as highlighted by the initiatives launched by the Jilin Province Meihekou New District Taxation Bureau [1] - The "Tax-Enterprise Face-to-Face" communication activities have been conducted 8 times this year, addressing 8 tax-related issues that have been resolved [2] - The "Mei Xiao Tax" service team provides customized policy guidance based on the specific needs of enterprises, aiming to create a "direct access" to tax policies [2] Group 2 - The Jilin Province Meihekou New District Taxation Bureau has introduced a course for online anchors to enhance their understanding of tax policies relevant to their industry [3] - The training activities for tax professional service institutions, titled "Every Lesson in Practice," focus on the tax credit evaluation system and its application, benefiting 16 service institutions in the first quarter [4] - The training sessions aim to facilitate communication among tax authorities, enterprises, and intermediaries, promoting better understanding and compliance [4]

欢迎扫描下方二维码关注： 纳税人如何在电子税务局开具特定业务-货物运输服务数电发票呢？一起来看操作步骤吧！ 操 作 步 骤 第一步 、以企业业务登录电子税务 局，点击【我要办税】-【发票使用】- 【蓝字发票开具】。 第二步 、点击【立即开票】。 第四步 、进入特定业务开票页面后， 如实填写购买方信息、销售方信息、 开票信息等内容。 项目名称仅允许选 择货物运输服务类商品编码 。 【特定要素说明】 : 运输工具种类、 运输工具牌号、起运地、到达地、运 输货物名称等特定要素为必填项。 第五步 、信息填写完毕后，确认无 误，点击【发票开具】，提示开票成 功即可。 第三步 、选择手动加签或自动加签。 ①手动加签： 点击"选择票类"中 的下拉列表，选择"增值税专用发票或 普通发票"；点击"特定业务"中的下拉 列表，选择"货物运输服务"。 ②自动加签： 根据商品编码智能 识别，自动关联加签。 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 ...