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欢迎扫描下方二维码关注： 操作步骤 第一步 、登录电子税务局，点击【我要办税】-【税费申报及缴纳】-【简易确认式申报】功能菜单。 第二步 、系统自动判断纳税人是否符合简易确认式申报规则，若符合，系统自动进入税费种选择导航页面。系统将默认勾选纳税人可申报的税 种，纳税人可根据实际情况进行选择调整；纳税人选择完毕后，点击【去办理】，进入税费试算界面。 第三步 、系统根据纳税人的特征信息自动展示纳税人选择税费种的本期应补退税额合计、经营情况、享受优惠情况等数据。纳税人需对预填内 容进行确认。 有"待填报"税费种的，还需对"待填报"税费种进行数据补录。如与实际经营情况不符，可在经营情况栏次直接修改，如需进入申报表填表界 面，点击"各税费种名称"，进入填表式申报模式，填写完成后，点击【下一步】进入申报确认页面。 第四步 、申报确认页面详细展示了纳税人所选税费种的应纳税额、本期应补退税额等信息供纳税人确认。纳税人若需要查看报表，可点击【查 看报表】按钮，确认无误后，点击【申报提交】进行申报。 | 身 会国统一规范电子联务局 6000 | | | | @ Call Really | | --- | --- | --- | ...

Market Overview - The market is currently at an all-time high, with speculative stocks that lack profits experiencing significant increases in value [1] - Conversely, more stable companies are not receiving the same level of investor interest [1] Investment Strategy - A long/short partnership approach is suggested, emphasizing the importance of fundamental analysis and skepticism towards pro-forma figures declared by companies [2] Analyst Position - The analyst holds a beneficial long position in the shares of HRB, indicating a personal investment interest in the company [3]

Group 1 - The article discusses various tax-related issues faced by businesses, including the need for proper registration and documentation for tax filings [2][3] - It highlights the importance of completing prior tax declarations before proceeding with new filings, particularly in cases of export tax [2][3] - The article emphasizes the necessity for businesses to resolve any discrepancies or issues flagged by the tax authority to avoid complications in future submissions [3] Group 2 - It mentions that businesses must ensure their representatives are properly registered to access electronic tax services [3] - The article outlines the process for handling multiple tax credit data entries, indicating that businesses should consult with tax authorities for resolution [3] - It also addresses the challenges faced by businesses in claiming tax exemptions, particularly for disability-related benefits, and the need for verification with tax authorities [3]

Core Viewpoint - The article discusses the various types of tax-related professional services and the procedures for issuing invoices in compliance with tax regulations [4][5]. Group 1: Types of Tax-Related Professional Services - Tax-related professional services include: 1. Tax declaration agency 2. General tax consultation 3. Professional tax advisory 4. Tax compliance planning 5. Tax-related certification 6. Tax situation review 7. Other tax matters agency 8. Other tax agency services [4]. Group 2: Invoice Issuance Procedures - The process for tax-related professional service institutions to issue invoices includes: 1. Logging into the electronic tax bureau and selecting the appropriate business module [5]. 2. Entering the invoice issuance page and choosing the type of invoice to issue, either electronic or paper [5]. 3. Filling in the necessary billing information, including buyer and seller details, and selecting the correct tax classification code [5]. 4. Completing the invoice issuance by confirming all information and clicking the issuance button [5]. Group 3: Invoice Categories Corresponding to Services - The article outlines the invoice categories corresponding to various tax-related services, such as: 1. Tax declaration agency corresponds to tax declaration agency invoices 2. General tax consultation corresponds to general tax consultation invoices 3. Professional tax advisory corresponds to professional tax advisory invoices 4. Tax compliance planning corresponds to tax planning invoices 5. Tax-related certification corresponds to tax-related certification invoices 6. Tax situation review corresponds to tax situation review invoices 7. Other tax matters agency corresponds to other tax matters agency invoices 8. Other tax agency services corresponds to other tax services invoices [6]. Group 4: Regulatory Reference - The article references the "Management Measures for Tax-Related Professional Services (Trial)" issued by the State Administration of Taxation, emphasizing the importance of compliance in issuing invoices [4][6].

Core Viewpoint - The article provides a detailed guide on how to use the Natural Person Electronic Tax Bureau for tax declaration, specifically focusing on the process of collecting personnel information and submitting prepayment tax declarations for individual income tax [4][6][10]. Group 1: Personnel Information Collection - Users must log into the Natural Person Electronic Tax Bureau and navigate to the "Withholding" module to collect personnel information, ensuring all details are accurate before submission [4]. - The system requires confirmation of successful submission of personnel information before proceeding with tax declaration operations [4][6]. Group 2: Prepayment Tax Declaration - The system automatically retrieves personnel information that has been successfully submitted when users click on "Operating Income" and then "Prepayment Tax Declaration" [6]. - Users need to fill in total income and profit information, and can edit tax exemption details as necessary [8][10]. Group 3: Tax Exemption Details - The article outlines the process for entering tax exemption details, including the total amount of tax exemptions and specific items eligible for exemption [9]. - It highlights various categories of tax exemptions, such as those for disabled individuals and certain types of income [9]. Group 4: Submission and Status Tracking - Users can submit their tax declarations and check the status of their submissions, ensuring all required information is complete before finalizing [10]. - The article emphasizes the importance of verifying the tax period and ensuring all data is accurate to avoid issues with tax compliance [10].

啊？这笔钱是母公司 统一贷的, 利息支出 不应该母公司扣吗 ? 这是 区 i 66 根据企业所得税相关规定, 母公司把钱借给我们，母公 司要确认利息收入并申报纳 税，我们子公司作为使用方 需要确认利息支出。 99 那我把这笔借款 的利息支出全部 税前扣除! 欢迎扫描下方二维码关注： 学 到 政策依据 《中华人民共和国企业所得税法》 ● 《中华人民共和国企业所得税法实施条例》 ● 《国家税务总局关于企业所得税若干问题的 ● 公告》(国家税务总局公告2011年第34号) 《财政部 国家税务总局关于企业关联方利息 ● 支出税前扣除标准有关税收政策问题的通 幼儿（旧十田（ついの） 1つ１旦） 不是的，非金融企业之 间的借款利息支出，还 要注意超过金融企业同 期同类贷款利率计算数 Yollo 额的部分不能扣除。 哦! 那利息支出 还需要注意啥 ? E e ( 公司股东在规定期限内 出资未到位的利息支出 也不能全额税前扣除。 那日常自查的时 候, 我们要注意 哪些情况呢 ? ００００００００ 主要可以查看贷款合同、与 关联企业之间的资金来往以及利 息支出情况，核实母公司提供给 我们的贷款利息是否按规定税前 扣除。 查看营 ...

Core Viewpoint - The article discusses the implementation of the "Credit Code" for tax-related professional service institutions and personnel, as outlined in the "Management Measures for Tax-related Professional Services (Trial)" issued by the State Taxation Administration, effective from May 1, 2025 [4][8]. Group 1: Policy Overview - The "Credit Code" will be assigned to tax-related professional service institutions and personnel, utilizing information technology for management [4]. - The Credit Code is presented in a QR code format, which displays the holder's basic information and credit status upon scanning [5]. Group 2: Application Process - Tax-related professional service institutions must submit basic information and make a credit commitment to obtain their Credit Code [6]. - Tax service personnel must undergo real-name authentication through electronic tax services to acquire their Credit Code [7]. Group 3: Usage Guidelines - Institutions and personnel are required to actively display their Credit Code when providing services, thereby enhancing transparency and accountability [11]. - The Credit Code can be showcased through various channels, including websites, public accounts, promotional materials, and contracts [11]. Group 4: Eligibility Criteria - To apply for the Credit Code, tax-related professional service institutions must meet specific conditions, such as having a normal tax registration status and not being listed in the dishonesty record [15]. - Tax service personnel must also fulfill certain criteria, including being employed by a compliant institution and having credit points [15].

操作步骤 第一步 、登录电子税务局后，点击【我要 查询】-【税务文书电子送达查询】-【税 务文书送达确认】。 第二步 、进入"税务文书送达确认"界面， 可自行设置文书种类、送达起止日期、是 否已查阅等查询条件，点击【查询】，系 统根据查询条件展示查询结果。 欢迎扫描下方二维码关注： 已签订《税务文书电子送达确认书》 的纳税人，可以通过电子税务局税务文书 送达确认模块查询已送达的电子文书，一 起来学习一下吧！ 第四步 、 点击打印按钮，可直接打印文 书；点击下载按钮，可将文书以PDF文件 格式保存到本地电脑 。 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。 第三步 、 若要下载或打印文书，在文书种 类列点击需要下载或打印的相应文书 。 ...

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]