While Americans celebrate the New Year and return to work, it’s easy to forget what comes after the holiday season: tax season. Tax Day is still months away, but filing early could mean getting your refund sooner. Recent tax law changes could also result in a larger refund for a majority of filers compared to last year, according to CPA and TurboTax expert Lisa Greene-Lewis. "The majority of people do get a tax refund, and last tax season, that refund amount was $3,000. That's a lot of money," Greene-Le ...

欢迎扫描下方二维码关注： 用票 | 务办理 发票勾选确认 发票查询统计 发票查验 VAR 信息台馆 发票查询统计 I 纳税人可通过电子税务局 【全量发票查询】 载打印数电发票: 下载打印单张发票 依次点击【我要办税】 -【税务数字账户】 - 【发 票业务】-【发票查询统计】-【全量发票查询】。 我要办税 一规范电子税务局(《山西 首页 我要首海 官网入关键词 进入"全量发票查询" 模块, 根据打印需求, 分别选择 "开具发票" 和 "取得发票"，选择相应 查询条件后,点击【查询】; 官員員招 在结果展示列选择一条数据,点击该数据 右边的【交付】(查询取得发票时为【下载】) 发票号码 在弹出页面点击【发票下载PDF】、【发票下 载OFD】、【下载为XML】按钮,选择文件格式后, 即可将发票下载到电脑本地,也可以点击【发票 打印】按钮直接打印发票。 批量下载发票 依次点击【我要办税】 -【税务数字账户】 -【发 票业务】-【发票查询统计】-【全量发票查询】进 入发票查询页面, 输入查询条件后, 在结果展示 列勾选需要下载的发票数据,点击【下载】-【下载 选中】选择文件下载类型,点击【确认】即可批量 下载发票, 可 ...

欢迎扫描下方二维码关注： 般纳税人申报增值税之前,若已勾选 的进项发票存在错误,如何在电子税务局撤 销抵扣勾选? 未进行"统计确认"的情形 登录电子税务局,点击【我要办税】-【发票 使用】-【发票用途确认】。 进入 "发票勾选确认" 页面,点击【抵扣类 勾选】-【抵扣勾选】,在查询条件中,将"勾选 状态"选择为"已勾选"，并设置开票日期等其 他条件,点击【查询】,筛选出需要取消勾选的 品 勾进和代松代徽完税增证勾选功能,可对开具日期在2023年05月01日后的票证进行抵扣勾选; 勾选要撤销的发票信息, 点击【撤销勾选】, 根据系统提示提交成功后, 发票状态将变为 "未勾选",重新勾选发票操作即可。 能否是一人所得说 美国的加班。 IT/AOK 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。 间:如果在国外进行的学历继续教育,或者 是拿到了国外颁发的技能证书, 能否享受继续教 ...

Core Insights - Tax deductions can significantly reduce taxable income, helping individuals lower their overall tax bill. While many claim the standard deduction, there are numerous lesser-known opportunities that can enhance tax savings [1]. Group 1: Common Tax Deductions - Medical Expenses: Individuals with high medical expenses exceeding 7.5% of their adjusted gross income can deduct these costs, including travel expenses for medical appointments and certain home modifications for medical care [3]. - Child and Dependent Care Credit: This federal tax credit assists eligible taxpayers in covering care costs for qualifying individuals, such as children under 13, allowing for deductions up to $3,000 ($6,000 for two or more qualifying persons) [4][5]. - Student Loan Interest: Eligible borrowers can deduct up to $2,500 in interest paid on qualified federal and private student loans each year, applicable to loans for educational expenses for themselves, their spouse, or dependents [5].

欢迎扫描下方二维码关注： | 分或者纳入负面信用记录(第一 、二项情形除 | | --- | | 外); | | 2 情节较重或者逾期不改正的,由主管税务机 | | 关列为重点监管对象,扣减信用积分、降低信 | | 用等级或者纳入负面信用记录(第一、二项情 | | 形除外),向委托人及委托人所在地主管税务 | | 机关进行风险提示; | | 3 情节严重的,由主管税务机关列为涉税服务 | | 失信主体予以公告,向委托人及委托人所在地 | | 主管税务机关进行风险提示,所代理的涉税业 | | 务应当由其与委托人共同到税务机关现场办 | | 理: | | ) 使用税务师事务所名称未办理行政登记 | | 的: | | = ) 提供涉税专业服务但未按规定报送涉税 | | 专业服务机构及涉税服务人员基本信息 | | 的; | | 未按规定报送涉税专业服务业务委托协 | | 议、业务信息的; | | (四) 报送的基本信息、业务委托协议及业务 | | 信息与实际不符的; | | (五)) 妨害税务机关依照本办法履行职责的; | | (六) 未以涉税服务人员身份,而以委托方办 | | 税人员身份办理业务,或者存在其他不 | ...

This story was originally published on CFO Dive. To receive daily news and insights, subscribe to our free daily CFO Dive newsletter. Dive Brief: U.S. businesses will probably spend $131.8 billion in monetized time and out-of-pocket costs preparing and filing business income tax forms and related schedules and attachments during fiscal year 2026, an increase of 3.2% compared with costs incurred in the fiscal 2025 period ended Sept. 30, according to a Treasury Department estimate released in a Federal Re ...

Group 1 - The article provides a step-by-step guide on how to apply for a tax clearance certificate for taxpayers who have not registered for tax operations through the electronic tax bureau [4][5][11]. - The process begins by accessing the electronic tax bureau without logging in, selecting the public service option, and navigating to the tax clearance application section [4][10]. - Taxpayers must enter their unified social credit code or taxpayer identification number, along with the legal representative's name and phone number, to receive a verification code via SMS [5][11]. Group 2 - If the system does not recognize the identity information, users are instructed to register as a natural person on the electronic tax bureau [5]. - In cases where the unified social credit code is incorrect, users are advised to verify the accuracy of the code and consult online if necessary [5]. - Once the system retrieves the taxpayer's name and legal representative's phone number, users can proceed to enter the verification code and confirm the application for the tax clearance certificate [5][11].

Core Viewpoint - The article discusses the credit scoring system for tax-related professional service institutions, emphasizing the importance of understanding the scoring dimensions and how to improve scores effectively [3]. Group 1: Credit Scoring Evaluation Period - The credit score for tax-related professional service institutions is cumulative over an evaluation period from January 1 to December 31 each year, with results announced monthly [3]. - The evaluation results are valid for one year from the date of issuance, and the previous year's evaluation must be completed by April 30 [3]. Group 2: Credit Scoring Indicator System - The credit scoring system consists of five levels, with a maximum score of 500 points across nine primary indicators [3]. - The primary indicators include previous credit situation (100 points), client tax credit (20 points), taxpayer and tax authority evaluation (50 points), real-name tax payment (90 points), business scale (20 points), service quality (120 points), business information quality (50 points), industry self-discipline (30 points), and personnel credit (20 points) [3]. Group 3: Scoring Methodology - Client evaluation is based on a satisfaction survey initiated by tax authorities, with scores ranging from 0 to 20 points depending on the client's feedback [4]. - The scoring for service agreement reporting is calculated based on the ratio of reported service agreements to the total number of tax service personnel [5]. - Business scale scoring includes revenue from various tax service categories, with a maximum of 20 points allocated based on the proportion of income from these services [6]. Group 4: Revenue and Performance Metrics - The average revenue per tax service personnel is compared to the provincial average, with a maximum score of 10 points for equal or higher performance [6]. - Institutions are encouraged to report additional agreements for general tax consulting and other tax agency services, with a cap of 20 points for this indicator [8].

Group 1 - The article discusses the process for businesses to log into the electronic tax bureau and manage tax-related services [1][2] - It outlines the steps for businesses to view their tax service agencies and manage their agency agreements [4][6] - The article explains the procedure for submitting and confirming agency agreements, including the status updates during the process [8][10] Group 2 - It details the rules for issuing red invoices in case of errors, including the responsibilities of both the issuing and receiving parties [16][17] - The article provides information on the tax exemption policy for small-scale taxpayers, specifically those with monthly sales not exceeding 100,000 yuan [18][21] - It emphasizes the implementation timeline for the tax exemption policy, which is effective until December 31, 2027 [18]

欢迎扫描下方二维码关注： (5) 注明旅客身份信息公路、水路等其他客票 购进旅客运输服务应当如何计算抵扣进项 科额? 答 （一）取得符合条件的国内旅客运输服务的 增值税专用发票，其进项税额允许从销项税额中 抵扣。 (二）未取得增值税专用发票的，暂按照以 下规定确定讲项税额: 根据《国家税务总局 财政部 中国国家铁 路集团有限公司关于铁路客运推广使用全面数 字化的电子发票的公告》，自2025年10月1日 起,纸质火车票正式停用,全面使用电子发票 (铁路电子客票）。需要报销入账的旅客，应 当取得电子发票（铁路电子客票）。乘车日期 在2025年9月30日前的，旅客取得的铁路车票 (纸质报销凭证）仍可报销入账。 例如:纳税人A取得一张铁路电子客票, 票面金额是300元，可以抵扣的进项税额是 300/（1+9%）×9%=24.77元。 3.注明旅客身份信息的航空运输电子客票行程单 暨价+燃 90% 油附加费) 讲师精细 《国家税务总局 财政部 中国民用航空局关 于民航旅客运输服务推广使用全面数字化的电 子发票的公告》，自2025年10月1日起，纸质 机票行程单正式停用,全面使用电子发票(航 空运输电子客票行程单）。原纸 ...