国家税务总局数据显示，今年以来共查处违规涉税中介484户，对相关机构和从业人员依法采取列为涉 税服务失信主体等惩戒措施，有力维护了税法权威和经济秩序。前不久，上海、福建、江西、贵州、大 连、深圳、天津、湖南等多地税务部门依法查处并曝光8起涉税中介违法违规案件。这也是今年税务部 门第三次集中曝光涉税中介违法违规案件。 涉税中介主要开展纳税申报代办、一般税务咨询、专业税务顾问、税务合规计划、涉税鉴证、纳税情况 审查及其他税务事项代办等服务。涉税中介机构及其从业人员作为连接税务机关与经营主体的专业力 量，在帮助经营主体依法处理涉税业务、助力合规经营等方面发挥了积极作用。然而，少数黑中介违规 执业，严重危害了市场经济秩序。 "今年以来，税务部门明显加大了对涉税中介违法案件查处的曝光力度，形成了持续震慑。"深圳大学经 济学院副教授陈志刚认为，这些黑中介利用专业优势触碰法律底线，严重损害了行业信誉，给被代理的 中小企业带来重大经济损失，同时也损害了国家税收安全，扰乱公平竞争的市场秩序。 此次公布案件中有一起是涉税中介勾结税务人员虚开增值税发票牟利。2021年至2023年，湖南涟源市娄 涟财务管理有限公司实际控制人谢久华等 ...

Core Viewpoint - The article provides a comprehensive guide on social insurance fee declaration and payment processes, emphasizing the importance of timely submissions to protect employee rights and avoid penalties [1]. Group 1: Consequences of Late Declaration - Late declaration of social insurance fees can affect employees' rights to medical reimbursements and work injury benefits, and may incur late fees [2]. - Delays in declaration can also impact the company's credit, potentially leading to loan rejections and financing difficulties [2]. Group 2: Declaration Process - To make a late declaration, companies should log into the electronic tax bureau and navigate to the social insurance fee declaration module [5]. - The system will display all unreported pre-processed data, allowing companies to select the relevant month for verification [6][11]. - After confirming the data, companies can submit the declaration by selecting the appropriate entries and clicking the submit button [11]. Group 3: Payment Process - Once the declaration is successful, the system will redirect to the payment interface, or companies can access the payment module to confirm payment details [8][13]. - Companies can choose their preferred payment method to complete the payment process [8].

Group 1 - The article discusses the tax obligations of small-scale taxpayers in the construction industry regarding VAT prepayment based on their monthly sales figures [2][4]. - It clarifies that if the total sales amount of multiple projects in the same prepayment location exceeds 100,000 yuan, VAT must be prepaid at a reduced rate of 1% [2]. - The article emphasizes that the monthly sales amount considered for VAT prepayment is the amount after deducting any subcontracting fees [4][5]. Group 2 - It states that if the quarterly sales amount does not exceed 300,000 yuan, small-scale taxpayers are not required to prepay VAT, and any prepaid tax can be refunded [5]. - The type of invoice issued (special VAT invoice or general VAT invoice) does not affect the obligation to prepay VAT for projects located in different regions [5]. - The article references specific tax regulations and announcements from the State Taxation Administration to support its points [2][4].

24日，记者在从税费数据看西藏经济高质量发展亮点新闻发布会上获悉，今年以来，西藏税务部门坚定 扛牢主责主业，履职尽责、合力攻坚，1—11月份全区税务部门征收税费收入超过806亿元，同比增长 11.1%，收入增长的稳定性与可持续性显著增强，全区经济运行延续稳中有进、长期向好的基本态势。 受益于全区经济稳中有进的良好态势和营商环境持续优化的政策红利，西藏经营主体数量快速增长、发 展质量稳步提升。1—11月份全区涉税经营主体超过39万户，同比增长20%。新增涉税经营主体超过7万 户，同比增长77.1%。 与此同时，今年我区旅游产业持续复苏，带动效应显著增强。前三季度，全区接待海内外游客6370.73 万人次，同比增长11.2%，旅游市场复苏势头强劲。 在提升执法公信力、创新执法方式上，我区税务部门始终坚持"法理相融、宽严相济"的执法理念，全面 落地行政执法"三项制度"，让执法全程阳光透明。今年前三季度，全区税务系统已在执法信息公示平台 公示信息9000余条，累计完成50余件重大执法决定法制审核，从源头防范执法风险。 同时，聚焦群众反映强烈的高风险重点领域、重点行业、重点人群的税收违法行为实施专项打击，持续 保持打击 ...

Core Viewpoint - In China, taxpayers can deduct interest expenses on the first home loan, which is financed through commercial loans or housing provident fund loans, at a fixed rate of 1,000 yuan per month for the year in which the interest is incurred [3]. Deduction Scope - The deduction applies to interest expenses incurred on the first home loan taken by the taxpayer or their spouse for purchasing housing within China [5]. - The first home loan is defined as a loan that enjoys the first home loan interest rate [5]. Deduction Standard - The deduction standard is set at 1,000 yuan per month, with a maximum deduction period of 240 months [5]. - Taxpayers can only enjoy the first home loan interest deduction once [5]. Deduction Entities - Unmarried taxpayers can deduct the interest themselves [5]. - Married taxpayers can choose which spouse will claim the deduction, and this choice cannot be changed within the same tax year [5]. - If both spouses purchased homes before marriage, they can choose to deduct 100% from one property or split the deduction 50% for each property [5]. Deduction Duration - The deduction period lasts from the month the loan repayment begins until the loan is fully repaid or the loan contract is terminated, with a maximum of 240 months [5]. Application Process - Taxpayers can log into the personal income tax app, select "Housing Loan Interest," and fill in the required information for the deduction [6][7]. - Taxpayers can choose to have the deduction reported by their employer monthly or file it themselves annually [8]. Important Reminders - Taxpayers can only claim the first home loan interest deduction once, regardless of the duration or ownership status of the property [9]. - Taxpayers and their spouses cannot simultaneously claim deductions for housing loan interest and housing rent within the same tax year [10]. - If a combination of provident fund and commercial loans is used, the taxpayer can still qualify for the deduction as long as one of the loans is issued at the first home loan interest rate [10].

Group 1 - The article discusses the process of issuing red invoices in the second-hand car trading market, highlighting that the process varies depending on whether the seller is an individual or a registered entity [2][3] - If the seller is an individual or an unregistered entity and the buyer has not confirmed the entry, either party can apply for the issuance of a red invoice without confirmation [2] - If the seller is a registered entity and the buyer has confirmed the entry, both parties can submit a confirmation form for the issuance of a red invoice after mutual confirmation [3] Group 2 - The article outlines specific scenarios for issuing red invoices when the second-hand car trading market acts as both the seller and the invoicing party, detailing the necessary steps for different seller types [3] - It specifies that if the seller is an individual or unregistered entity, the trading market can issue a red invoice after submitting a confirmation form [3] - For registered entities, the article states that if the trading market has not confirmed the entry, the seller must submit a confirmation form for the red invoice to be issued [3]

Core Viewpoint - The article discusses common misconceptions in the VAT declaration process and provides correct practices to avoid tax-related risks. Group 1: Common Misunderstandings - Companies that have not conducted any business during the tax period are still required to file a zero declaration to maintain their operational and tax credit status [3] - Taxpayers must accurately distinguish between taxable and exempt sales when enjoying tax exemption policies; failure to do so can lead to underpayment or overpayment of taxes [3][4] - Small-scale taxpayers with total sales not exceeding 300,000 yuan per quarter or 100,000 yuan per month must still file VAT returns and cannot enjoy exemptions if they issue VAT special invoices [4] Group 2: Correct Practices - Small-scale taxpayers under the differential taxation policy should determine their eligibility for VAT exemption based on the sales amount after deductions, not before [4] - In cases of "forced declaration comparison failure," taxpayers can modify their reports as per system prompts or choose to submit forcibly, but they must track the status of the comparison to avoid issues with invoice issuance [4] - Companies must ensure they are compliant with the regulations regarding the timing of tax obligations, which can vary based on the payment method used for sales [9][10]

欢迎扫描下方二维码关注： 受与企业存在任职受雇关系的自然人作为受票方 收到的全面数字化电子发票 (不含在电子发票服 务平台开具的纸质发票)，自然人通过个人所得税 APP "办&查" - "个人票夹" 推送至本单位后, 单位 可进行查看下载等操作。 选择处理状态, 录入推送人、数电发票号 码等条件,点击【查询】,找到目标发票后,进 行查看下载。 来源山西税务税宣速递 欢迎扫描下方二维码关注： 操作步骤 看过来! 這 l B 登录电子税务局,依次点击【我要办税】- 【税务数字账户】-【发票业务】; 首页 我要加 【707】 又人 J 第二十 进入"发票业务" 办理模块,点击【收票 箱】,即可看到自然人推送的发票; 全国统一规范电子税务局 (0山西 发票业务 操作指引 一部目份:2025年12月 红字发票开具金额(元) 送) 出会副总理 (关 上) 原中四甘肃公价机 0 0.00 0.00 坚字发票累计税额:0.00元 红字发票累计税额:0.00元 已开息: 0张 蓝字发票数量:0张 红字发票数量:0张 用票业务办理 D L E y 2 17 lo L 6 发票查验 涉税信息查询 海关缴款书采 发票勾选确认 发票查 ...

Group 1 - The article discusses common issues taxpayers face when declaring VAT for construction services, highlighting the classification of services and applicable tax rates [2] - Repair services are classified under construction services with a VAT rate of 13%, while maintenance and repair services have a VAT rate of 9% and 6% respectively [2] - General taxpayers providing construction services for "甲供工程" (contractor-supplied projects) can opt for a simplified tax calculation method [2] Group 2 - General taxpayers providing construction services across counties must calculate VAT based on total revenue minus subcontractor payments, with a prepayment rate of 2% for general taxation and 3% for simplified taxation [2] - The article references the "Notice on the Comprehensive Launch of the Business Tax to VAT Reform Pilot" as a key policy document guiding these tax regulations [2][3]

走访中，税务干部手把手指导经营者通过电子税务局提交资料、完成信息核验，高效办结税务登记手 续，真正实现"商户少跑腿、服务送上门"。同时，细致解读小规模纳税人增值税减免、"六税两费"减半 征收等优惠政策，耐心解答发票领用、纳税申报、涉税风险规避等问题，引导经营者树立依法纳税理 念，助力合规经营。 "天冷路远，正愁没时间跑办税厅，没想到税务干部主动上门帮办，几分钟就办好了登记，优惠政策也 讲得明明白白，太暖心了！"刚办结登记的个体商户连连点赞。下一步，东乌珠穆沁旗税务局将持续推 进便民办税服务，以更精准的政策辅导、更暖心的便民举措，助力经营主体稳健发展，为区域经济高质 量发展注入强劲税务动能。（倪静） 连日来，东乌珠穆沁旗气温持续走低，但辖区商户的心头却暖意融融。为破解未办税户监管服务堵点， 东乌珠穆沁旗税务局以"便民办税春风行动"为载体，主动延伸服务触角，将专业税费服务送到商户家门 口，持续优化税收营商环境。 依托税收大数据赋能，东乌珠穆沁旗税务局精准筛选已办营业执照未办税务登记的商户。针对辖区个体 工商户、小微企业分布零散、办税需求多元的实际，组建专项服务团队，深入门店开展实地走访，现场 提供开业登记全流程辅 ...