欢迎扫描下方二维码关注： 很多新手中介都不知道 如何采集代理协议! 今天，我们带您了解 涉税专业服务类型,手把手 教您如何在电子税务局 采集代理协议! 一、涉税专业服务类型 涉税专业服务是指接受委托，利用专业知 识和技能，就涉税事项向委托人提供的税务代理 等服务，包括一般涉税专业服务和特定涉税专业 服务。 G S ਨ ÷ 一般涉税专业服务 ▒ 纳税申报代办 对纳税人、扣缴义务人提供的资料 进行归集和专业判断，代理纳税 人、扣缴义务人进行纳税申报准备 和签署纳税申报表、扣缴税款报告 表以及相关文件。 一般税务咨询 对纳税人、扣缴义务人的日常办税 事项提供税务咨询服务。 其他税务事项代办 接受纳税人、扣缴义务人的委托, 代理建账记账、发票领用、减免退 税申请等税务事项。 √ 发票相关业务记得勾选这里! 其他税务代理 ﷺ 特定涉税专业服务 ﷺ 应当由具有税务师事务所、会计师事务所、 律师事务所资质的涉税专业服务机构从事，相关 文书应由税务师、注册会计师、律师签字，并承 担相应的责任。 专业税务顾问 对纳税人、扣缴义务人的涉税事项 提供长期的专业税务顾问服务。 税务合规计划 对纳税人、扣缴义务人的经营和投 资活动提供 ...

Core Viewpoint - The article provides a detailed guide on how to declare and pay stamp duty through the electronic tax bureau, emphasizing the importance of timely submission within fifteen days from the tax obligation occurrence [3]. Summary by Sections Electronic Tax Bureau Operations - Users should log into the electronic tax bureau and navigate to the section for tax declaration and payment, specifically under property and behavior tax source collection and combined declaration [4]. - The interface includes various tax declaration options, including value-added tax, corporate income tax, and property and behavior tax [5]. Stamp Duty Declaration Process - To declare stamp duty, users must access the "property and behavior tax source collection and combined declaration" page and select stamp duty for source collection [6]. - On the "stamp duty source detail table" interface, users can add new tax sources by selecting "declaration type" as "per occurrence" and entering relevant information such as taxable amount, taxable certificate name, and quantity before saving [9]. Submission of Tax Information - After verifying the tax source information, users should submit it, which will redirect them to the tax source collection and combined declaration interface [12]. - Users must select the correct "tax period" for the declaration, which corresponds to the date of the taxable certificate, and then check the necessary stamp duty source information for submission [12].

欢迎扫描下方二维码关注： 上期我们已经讲解了如何开具机动车销售统一发票和机动车特定业务发票，若需要红冲以上两类发票，该如何操作呢？一起来看 看吧~ 一 红冲机动车销售统一发票 具体场景 对于销售方已开具的蓝字机动车销售统一发票，销售方可根据实际业务情况进行红冲。 销售方开具流程如下 （2）如果是 需要对方进行确认的情况 （例如：销售方录入待购买方确认），则需要等待对方在【红字信息确认单处理】模 块进行确认后，再 由销售方在【红字发票开具】功能模块中开具红字发票（ 操作步骤同上 ）。 确认步骤为： 购买方登录 电子税务局，在【红字发票开具】二级功能页面选择【红字信息确认单处理】，购/销方选择：我是 购买方，选择对应的确认单状态、对方纳税人名称等进行查询，点击" 查看 "，再点击【确认】，弹出提示框，确认后红字信息确 认单状态变更为：购销方已确认。 二 具体场景 销售方已开具的蓝字机动车专票，销售方可根据实际业务情况进行全额或部分红冲。 销售方开具流程如下 步骤1： 纳税人登录电子税务局，首页"热门服务"下点击 【发票业务】 。进入发票业务界面后，点击 【红字发票开具】 。 步骤2： 进入【红字发票开具】二级功能 ...

Core Viewpoint - The article discusses the credit evaluation system for tax-related professional services, detailing the criteria, evaluation methods, and implications for service providers and personnel in the industry [2][3][9]. Group 1: Credit Evaluation Content - The credit evaluation for tax-related professional services includes assessments of service institutions and personnel, focusing on compliance, performance records, taxpayer evaluations, and quality of service [2]. - Information for credit evaluation is collected from various channels, including submissions from service providers, data from tax authorities, and public information from industry associations [3]. - The credit rating system is categorized into five levels (TSC1 to TSC5), with TSC5 representing the highest credit score of over 400 points out of a maximum of 500 [3]. Group 2: Incentives and Restrictions - Tax authorities provide incentives for institutions rated TSC5, such as expedited tax services, higher management levels for taxpayer invoices, and priority in government procurement [3]. - Certain conditions can prevent an institution from achieving a TSC5 rating, including having a D-level taxpayer credit in the previous evaluation period or not having submitted basic information for at least three years [4][5]. - Newly established tax service institutions are automatically rated no higher than TSC3, reflecting their lack of a performance history [4]. Group 3: Consequences of Non-compliance - Institutions that violate tax laws or engage in unethical practices can have their credit scores reduced to zero, resulting in a TSC1 rating [10][11]. - Institutions listed as untrustworthy or severely untrustworthy face public announcements, risk warnings to clients, and additional scrutiny in their operations [13][14]. Group 4: Credit Review Process - Institutions and personnel can contest their credit scores or ratings within 12 months of the record being established, with tax authorities required to complete the review within 15 working days [25][26]. - The new credit evaluation management measures will be implemented starting in 2026, with transitional rules for institutions evaluated before this date [26].

Core Viewpoint - The article discusses the establishment and implementation of a credit management system for tax-related professional services, emphasizing the importance of credit evaluation and the consequences of credit ratings for service providers [5][6][11]. Group 1: Credit Evaluation System - The credit management system for tax-related professional services is overseen by the State Taxation Administration, with local tax authorities responsible for its implementation [6]. - Credit evaluations are based on various criteria, including compliance with administrative regulations, taxpayer evaluations, service quality, and previous credit ratings [9][10]. - A unified national credit information platform will be established to collect and process credit indicators for tax-related professional service institutions and personnel [12][13]. Group 2: Credit Scoring and Rating - Credit scores for tax-related professional service institutions range from TSC1 to TSC5, with a maximum score of 500 points. Institutions with scores above 400 are rated TSC5, while those below 100 are rated TSC1 [14][11]. - Annual credit ratings are published by local tax authorities by April 30 each year, based on the previous year's credit scores [10][17]. - Institutions with certain negative records or those newly established are restricted in their credit ratings, with new institutions capped at TSC3 [14][15]. Group 3: Incentives and Penalties - Institutions rated TSC5 receive various incentives, including expedited tax services and priority in government procurement [27][28]. - Institutions rated TSC1 or TSC2 face stricter management and monitoring, with TSC1 institutions subjected to additional penalties, including mandatory in-person processing of tax matters [29][30]. - Tax authorities will publicly announce and share information about institutions classified as untrustworthy or severely untrustworthy, implementing joint penalties with other departments [24][25]. Group 4: Credit Review and Complaint Handling - A system for credit review and complaint handling is established to protect the rights of tax-related professional service providers [18][19]. - Providers can apply for credit reviews within 12 months of a disputed credit record, with tax authorities required to complete the review within specified timeframes [19][20]. - Complaints regarding credit records are processed by tax authorities, with specific timelines for review and resolution [20][21].

欢迎扫描下方二维码关注： JUDH 登录自然人电子税务局后 无法找到"单位办税"怎么办? 登录的自然人未成为该企业自然人电子税务局办税 人员, 添加方法有二: 一、以企业法人或财务身份登录个人所得税APP，从 【我的】-【企业办税权限】中增加对应人员的【代开发票 办税权限】。或通过自然人电子税务局WEB端，从【个人 信息管理】-【办税权限管理】-【企业办税权限】中增加 对应人员的【代开发票办税权限】。 二、持有效证件至企业主管税务机关办税服务大厅办 理。 完成人员信息采集后，在【发票代开发起 (劳务报酬）】内仍无法选择对应人员 E 在【姓名】栏次，人员姓名需完整输入，在下拉框中 选择。 输入【项目名称】后，【智能赋码】功能自动 匹配的税收分类编码名称与内容不符，如 输入"裁判费",智能赋码匹配出"劳务派遣 服务"等不相关分类如何解决? 目前【智能赋码】为关键词关联，如希望选择"其他现代 服务"税收分类编码名称，在【项目名称】输入"其他裁判 费"中带有"其他"字眼的项目名称，可多次尝试关联到理想 税收分类编码名称。 是否需要在备注栏中手动录入"购买方应在 次月15日前代扣代缴销售方个人所得税,未 按规定扣缴的， ...

Core Insights - The tax filing options for 2026 have decreased from five to four due to the cancellation of the Direct File program by the Trump administration, which was favored by 90% of its users in 2024 [2] Group 1: Free Filing Options - IRS Free File allows eligible taxpayers to file their federal and state tax returns for free, with an adjusted gross income limit of $89,000 [4][5] - The Free File program provides guided support through online tax questions, ensuring accurate and error-free returns [6] - The IRS Volunteer Income Tax Assistance (VITA) program offers free in-person and online tax preparation assistance for individuals earning $67,000 or less, as well as for disabled individuals and those with limited English proficiency [8][9]

欢迎扫描下方二维码关注： ECA | RE 第四步：核实个人申报信息、选择税款所属期起（止）及 经常居住地信息，点击【下一步】。 自然人电子股东肩 9 调镇写个人申报优惠 d a 00000 (2007) 手机号码 � 在果最佳地为您的中建新在站，四户路 一个纳税率表示不可查看，速度晚餐放。 * 经贸易经济 EA 7-8 第五步: 据实填写收入总额和成本费用, 根据实际情况选择 是否在综合所得中扣除, 以上信息填写完毕确认无误后点击 【下一步】。 取扱の税 > 其他主产投置系得（A要 レ 最大不人取担信息 Black Black Product n 图书、专家2009、关 IANAPER O E un | 2-0 | 7-5 第六步 : 根据实际情况选填减免事项,直接点击 [ 下一步】。 自然人电子胶 G os 首页 va 2008年07月10日 10:00:00 ID:00 0 十 700－6.3 据您的实际情况填写减免事项，如无， 我都不通行相互的重量，对有下方面和享受比原 十分别一点到我偷偷发优惠 取消 | 上一步 | 下一步 第七步: 核对信息确认无误后, 点击【提交】。 at么人电子税务周 Q 狗万 ...

Core Viewpoint - The article focuses on providing guidance for small and micro enterprises and individual businesses regarding tax compliance, specifically on how to obtain a credit code for tax-related professional service institutions [1]. Group 1: Tax Compliance Guidance - The article introduces a series titled "Easy Mistakes Tips" aimed at addressing common errors and operational difficulties in tax practices for small and micro enterprises [1]. - The current issue discusses the process for obtaining a credit code for tax-related professional service institutions, emphasizing the importance of this code for compliance [2]. Group 2: Steps to Obtain Credit Code - To obtain the credit code, the legal representative or financial head of the tax-related professional service institution must log in to the electronic tax bureau using the "Enterprise Business" method [2]. - The steps include selecting "I want to inquire" followed by "Tax-related Information Inquiry" and then "Tax-related Professional Service Institution (Personnel) Credit Information Inquiry" to access the credit information query interface and click on "Apply for Credit Code" [2].

Group 1 - The article provides practical guidance on tax-related queries, focusing on invoice operations, personal equity transfer, and tax refund processes [1][2][3]. - It outlines common issues faced by taxpayers, such as difficulties in querying invoices and provides troubleshooting steps [1][2]. - The article details the procedures for both transferors and transferees in personal equity transfers, including how to confirm submitted information [2][3]. Group 2 - The article explains how to apply for VAT refunds in cases of incorrect prepayments or corrections in foreign trade certificates, directing users to the electronic tax bureau for processing [3][4]. - It also addresses the process for applying for personal income tax refunds due to errors in tax declarations or adjustments in employee contribution bases [3]. - The article includes instructions for applying for stamp duty refunds in cases of duplicate declarations, again directing users to the electronic tax bureau [4].