涉税专业服务机构作为连接税务机关与市场主体的专业桥梁，是税收共治格局中的关键参与者和重要纽 带。近年来，阜宁县税务局立足本地产业发展实际，坚持"管服并重、协同共治"理念，通过精准服务、 信用赋能、部门联动等系列举措，为涉税中介机构纾困解难、提质增效，推动形成"中介规范、企业受 益、征管增效"的良性循环，为优化阜宁税收营商环境注入强劲动力。 协同共治+生态构建，释放聚合效应。积极推动涉税中介机构融入税收共治格局，构建"税务引领、部 门协同、中介参与、企业受益"的良性生态。针对新能源、现代农业、智能制造等重点产业的税收扶持 政策，县税务局引导中介机构发挥专业优势，协助企业精准匹配《阜宁县重点产业扶持目录》，做好增 值税留抵退税、研发费用加计扣除等政策申报服务。新联会计服务有限公司负责人表示："多亏了税务 局的精准辅导，让我们对企业的申报尤其是高新技术企业的申报心里更加有底、也更加规范。" 下一步，阜宁县税务局将持续深化"执业每一课"系列服务，完善税企沟通协作机制，进一步加强与涉税 中介机构的政策协同、服务协同、监管协同，助力涉税中介机构向专业化、规范化、优质化方向发展， 让这一"税企纽带"更加坚韧高效，为推进税收 ...

Core Viewpoint - The establishment of the Hainan Free Trade Port marks a significant transformation for Hainan, enhancing its role in China's high-level opening-up strategy and creating a new global link for trade and investment [7][8]. Group 1: Policy Implementation - The Hainan Free Trade Port will officially start its full island closure operation on December 18, which is a crucial step in establishing a policy system for the free trade port [7]. - The policy framework includes "one line" for open access to international markets, "two lines" for controlled access to the mainland, and "island freedom" for internal circulation [9]. - The initial establishment of the policy system aims for a focus on trade and investment facilitation, with a target to mature by 2035 [8]. Group 2: Economic Impact - The zero-tariff policy is a key feature of the Hainan Free Trade Port, expanding the range of zero-tariff goods from 1,900 to approximately 6,600 items, covering about 74% of all goods [10]. - The processing time for importing seafood has been significantly reduced from three days to two hours, enhancing profit margins for businesses [7]. - The new personal income tax policy in Hainan offers lower rates compared to the mainland, making it an attractive destination for talent [11][12]. Group 3: Business Opportunities - Companies like Zhengda (Hainan) Xinglong Coffee are already benefiting from the zero-tariff policy, with a projected 20% profit increase from exporting coffee to Australia [8]. - The free trade port is expected to serve as a "converter" between the Chinese mainland and global markets, testing high-standard international trade rules [12]. - The enhanced duty-free shopping experience in Hainan is attracting consumers, with significant discounts on luxury goods compared to mainland prices [7].

Group 1 - The article introduces a "Social Security Payment Guide" series to clarify social security fee collection policies, reporting processes, and operational essentials for businesses [1] - It emphasizes the importance of understanding the social security fee declaration and payment process for effective management [1] Group 2 - Businesses can access their social security fee declaration details through the electronic tax bureau by navigating to the "Social Security Business" section [2] - The process includes logging in, selecting the appropriate query options, and downloading or printing the declaration details as needed [4][5] - If a declaration has been successfully submitted and paid, businesses can also check and print details of paid employees through the electronic tax bureau [6][10] Group 3 - The article outlines steps for querying and printing social security fee declaration details, including selecting the relevant time periods and declaration status [8][12] - It provides instructions for using the social security fee management client to access declaration records and print necessary documents [15]

"把纳税人缴费人的事当成自己的事"赣州市税务局以"如我+"行动为抓手，通过换位流程体验、聘请税 费服务体验师、畅通沟通渠道等方式，查找问题和堵点难点，收集问题建议3大类共14项，持续推出一 系列可感可及的便民服务，让"高效办成一件事"从承诺变为现实，切实提升纳税人缴费人的获得感与满 意度。 果农开票"一码通" 正值赣南脐橙丰收季，漫山橙果缀满枝头，丰收的喜悦浸润着果农心间。然而，信丰县安西镇果农张大 叔的一番话，道出了众多果农的共同困扰："家里年轻人都外出务工，我种了不少脐橙，经常要开票却 记不住操作流程。" 作为赣南脐橙核心主产区，信丰县2025年脐橙种植面积达28.5万亩，年产量预计28.6万吨，果农群体的 办税缴费需求迫切而集中。赣州市税务部门整合自然人线上开票流程、数电发票操作指南、自产农产品 税收优惠政策等内容，推出特色电子期刊；在系统上预设"赣南脐橙"专属品目，实现自动审核、网上快 捷办理。在此基础上，全市各办税服务厅在"绿色通道"之外，因地制宜设立"税惠驿站"，将政策宣传、 发票代开等"一站式" 服务送到乡镇村落。 "以前销售旺季，开票要跑几十公里，排队半天还容易出错。" 宁都县东山坝镇石湖村脐 ...

尽管报税季还没开始，但随着2026年将至，准备永远不嫌早。 报税公司H&R Block正在敦促加拿大纳税人尽快检查即将到期的福利和税收抵免，以免在下一次报税季错失可领金额。 H&R Block税务专家Yannick Lemay表示："每年，数十万加拿大人报税时都会错失应得的款项，把本属于自己的钱'白白丢掉'。越早准备，就 越能确保不漏掉任何一个可以领的钱。" H&R Block在今年的调查中发现，近三分之二的加拿大人（65%）不知道他们可以修改过去10年的纳税申报表，以申领他们有权获得但错过的 税务抵免、福利或扣除。 加拿大税务系统里有超过400项抵免和福利，以下是几项最容易被忽视的税务福利，你可能还能领回来： 1. 加拿大碳退税（CCR） 消费碳税已于今年4月1日正式取消。 加拿大税务局（CRA）已于4月22日开始向符合资格且在4月2日或之前以电子方式提交2024年所得税申报表的加拿大人发放最后一笔款项。 H&R Block表示，政府将在2026年10月之后彻底停止支付碳退税。 如果你符合资格但没有报税或错过申领，每年可能错失超过1,000加元。 适用报税年度包括：2021、2022、2023和2024。 ...

Group 1: General Leasing Business - The article discusses the various types of leasing businesses and the applicable VAT treatment for each type, including operational leasing and financial leasing [2][3] - Operational leasing is defined as the transfer of tangible or intangible assets for use without changing ownership, with VAT rates of 13% for tangible assets and 9% for real estate [2] - Financial leasing involves the transfer of ownership characteristics, where the lessor retains ownership during the lease term, with the same VAT rates as operational leasing [3] Group 2: Specific Leasing Types - Direct financing leasing allows the lessee to use the asset while retaining the option to purchase it at the end of the lease term, applicable VAT rates are 13% for tangible assets and 9% for real estate [3] - Sale and leaseback financing involves selling an asset to a leasing company and then leasing it back, categorized under financial services with a VAT rate of 6% [3] - Different types of ship leasing are outlined, including time charter, voyage charter, and bareboat charter, all with a VAT rate of 9% for transportation services or 13% for tangible asset leasing [4] Group 3: Transportation Equipment Leasing - Aircraft leasing is categorized into wet leasing (with crew) and dry leasing (without crew), with VAT rates of 9% for transportation services and 13% for tangible asset leasing respectively [4] - The article also covers advertising space leasing on tangible and intangible assets, with VAT rates of 13% for tangible assets and 9% for real estate [6] Group 4: Construction Equipment Leasing - Construction equipment leasing is discussed, with VAT rates of 9% for services with operators and 13% for services without operators [6] - The article emphasizes the importance of understanding the applicable VAT rates for different leasing activities to ensure compliance and optimize tax liabilities [6]

文昌市税务局积极落实出口退税企业直联制度，定期开展风险排查和预警提示，及时梳理问题清单、责 任清单、措施清单，真正做到把情况摸清、对策提实，特别是针对新增出口企业，开展"一对一"全流程 专项辅导。某国际建设有限公司在首次办理出口退税时，存在出口业务量大、出口商品品类多、相关政 策和流程不熟悉等困难，文昌市税务局积极靠前服务，帮助企业梳理出口退税所需的各类材料，并详细 解答了公司在申请过程中的疑问指导公司高效、合规地完成退税申请。 下一步，文昌市税务局将持续发挥税收在支持新质生产力高质量发展中的重要作用，持续优化外贸企业 分类分级服务，精准落实税收优惠政策、精准帮扶企业发展、精准对接企业需求，赋能添力、提质增 效，进一步优化税收营商环境，助推"走出去"企业行稳致远。（来源：文昌市税务局） 为推进海南高水平对外开放，持续擦亮自贸港"金字招牌"，文昌市税务局以跨境纳税人缴费人需求为导 向，依托"税路通·跨海行"跨境税费服务品牌，通过"政策精准滴灌解难题"的服务举措，助力"走出去"企 业加速发展、破浪前行。 针对"走出去"企业，文昌市税务局加大个性化税费服务力度，深入企业问计问需，把定制化税收服务延 伸到企业跨境投资 ...

Core Insights - Direct File, a free IRS tax-filing tool, has been shut down less than two years after its launch due to shifting priorities and low participation rates [1][4][6] - The program was initially seen as a consumer win, allowing taxpayers to file federal taxes without commercial software, but ultimately faced high costs and underutilization [1][5][6] Summary by Sections Overview of Direct File - Direct File was created during the Biden administration as a no-cost filing platform, allowing eligible taxpayers to file directly through an IRS-operated online portal [2][17] - It operated alongside IRS Free File, which provides free access to tax-prep software for individuals with adjusted gross incomes of $84,000 or less [3][11] Reasons for Elimination - The IRS decided to terminate Direct File following a Treasury report that highlighted high costs and low participation, with only 140,803 users in its first year compared to initial estimates of 5 to 25 million [4][6] - The cost of the pilot program was initially reported at $24.6 million but was later revised to $31.8 million due to uncounted expenses, resulting in a processing cost of approximately $225 per return, significantly higher than projected [5][7] Political Reactions - Lawmakers expressed mixed reactions to the program's termination, with Republican lawmakers supporting the decision as a cost-saving measure, while Democrats criticized it as shortsighted [8][9] Future of Tax Filing Options - With Direct File discontinued, taxpayers can still utilize IRS Free File and other free options, which cater to different income levels and tax situations [10][11] - The IRS is focusing on strengthening Free File and similar partnerships rather than developing a new government-built tax tool in the near future [18]

今年9月，沈阳市税务局推行"领导包联、税企直连"工作机制，部署税务部门干部作为企业的"直连 专员"，直接服务全市服务业、制造业、金融业、零售业、房地产等多个重点行业的千家企业。 据沈阳市税务局相关负责人介绍，"直连专员"作为服务企业第一责任人，坚持无事不扰、有事上 前，针对企业成长、扩张、转型等不同发展阶段特点，提供前瞻性合规辅导，精准匹配税收优惠政策， 让政策红利直达企业；对企业提出的诉求，简单事项快速响应即时办结，疑难复杂事项依托诉求联席会 议机制联动解决，确保事事有回音、件件有着落。该机制运行以来，全市税务机关已开展政策辅导300 余次，解决企业诉求158条。 近日，从国家税务总局沈阳市税务局获悉，该局推行"税企直连千户企业机制"以来，已经解决企业 诉求百余条，助力经营主体合规经营、增添发展动力。 ...

欢迎扫描下方二维码关注： 《涉税专业服务管理办法(试行)》 涉税专业服务机构及涉税服务人员应当如实签署申报表等涉税文书； 操作指南 最近好多纳税人咨询，涉税专业服务机构及其从业人员在帮助客户办理税务申报时，明明有普通申报入口，可政策要求 必须通过"代理通道"办理，这是为什么？今天小编就带大家一起去了解一下吧。 一 、 代理通道的 5大优势 政策划定红线 合规是执业基本前提 纳税人、扣缴义务人委托涉税专业服务机构及涉税服务人员代为办理税务事项时，应当向税务机关表明委托代理关系 及相关授权事项，明确双方权利义务。 ▸ 若存在"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，或者存在其他不以真实身份办理业务情形 的"； ▸ 或存在"代为办理涉税业务未如实填报签署申报表等涉税文书的"等违法违规行为； 税务机关将按照《涉税专业服务管理办法(试行)》第三十一条、第三十三条对涉税专业服务机构及涉税专业服务人 员进行处理处罚。 适配机构需求 高效处理批量业务 对于服务数十家甚至上百家企业的涉税专业服务机构而言，办税效率直接关系到团队整体工作成效。"代理通道" 正是 结合机构实际业务场景打造的高效工具，提供 "单户办理 ...