欢迎扫描下方二维码关注： 为了让新办纳税人快速了解电子税务局基础操作流程，我们将持续推出"开业第一课"系列课程。本期带您了解《个人所得税扣缴税款登记》。 来源：深圳税务 供稿： 前海深港现代服务业合作区税务局 编发：纳税服务和宣传中心 来源 深圳税务 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。 ...

Core Viewpoint - The article discusses the complexities and tax challenges associated with partnership enterprises, particularly in the context of IPO companies utilizing equity incentive holding platforms structured as limited partnerships [1][2]. Group 1: Tax Challenges in Partnership Enterprises - Difficulty in determining tax obligations when profits are generated but not distributed among partners, raising questions about the "distribute first, tax later" principle [2]. - The possibility of partnership agreements designating profit distribution to only certain partners is questioned [2]. - Tax obligations for interest, dividends, and other income in multi-layer partnership structures are complex, including when these taxes are due [2]. - The eligibility of corporate partners to enjoy tax exemptions on dividends received from partnership enterprises is examined [2]. - Natural person partners receiving dividends from A-shares may be eligible for personal income tax exemptions [2]. - The tax implications of capital reserves being converted to share capital and how this affects the cost basis for future transfers of partnership interests are discussed [2]. - Taxation of returns agreed upon in investment agreements when exiting investments is addressed [2]. - Situations requiring value-added tax payments when partnerships invest externally are outlined [2]. Group 2: Policy References - The article lists various policy documents that govern the taxation of partnership enterprises and their partners, indicating a complex regulatory environment [4][6]. Group 3: Course Offerings - A course titled "Tax Risks and Responses of Partnership Holding Platforms" is introduced, which aims to address 39 tax-related challenges and includes practical case studies [6][12].

第三步 查询条件选择购/销方、确认单状态、对方纳 税人名称、开票日期等,点击【查询】,查询进行 中的红字发票确认信息,选择需要处理的红字发 票信息确认单,点击【查看】进行信息处理 进入"详情信息" 界面, 若不同意红冲该蓝字 发票,可以点击【拒绝】作废此红字发票信息确 欢迎扫描下方二维码关注： 第二步 进入"红字发票业务"功能界面,点击【红字 信息确认单处理】 | ← 红字发票确认信息 《中国共生男》 红本国最新社团集 | 知例万进程 彩是钢瓶万 | P | 副从曲状态 和方景入得到万圈 = | | 河方向我人名称 南昌人 | | | 开展日本站 2022-06-01 | 13 | | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | 开展日期止 2022-07-31 | | ロ | 开震状态 清值团 | 1 | 景入力量也 清古屋 | | - | אח 明 | 的品入 | | | | | | | | | | | | 制品 | | | 高物理业 | 些如不放送公司 | | 发展品数 | 21,077 | 中红字画 | 2 ...

Core Points - The timely tax refund of over 200,000 yuan for Yangshuo Zhongping Cultural Tourism Co., Ltd. highlights the effectiveness of the tax authority's service [1] - The Guilin Taxation Municipal Central Operation Center has been operational since 2023, focusing on "listening attentively and serving sincerely" [1] - The hotline has handled over 9,000 inquiries related to tax reductions and exemptions in the first half of the year, assisting more than 1,500 taxpayers [1] - There has been a 25% year-on-year increase in inquiries regarding innovative policies such as R&D expense deductions and high-tech enterprise recognition, indicating a boost in market innovation [1] Service Mechanism - The center has established a "365+24" all-day service mechanism and an innovative "centralized + decentralized" interaction model to enhance service quality [1] - The hotline's satisfaction rate has consistently remained above 99%, with an average waiting time reduced by 39 seconds [1] - The hotline is perceived as a "tax consultant" available at all times, providing professional answers to taxpayer inquiries [1] Future Plans - The Guilin Taxation aims to continue delivering policy warmth through "audible smiles" and provide professional and precise answers to support enterprise development [1] - The hotline serves as a "barometer" for economic activity and a "bridge" for serving market entities [1]

Core Viewpoint - The article highlights the innovative measures taken by the Taxation Bureau of Xigong District, Luoyang City, Henan Province, to enhance the tax service environment, improve taxpayer satisfaction, and streamline tax-related processes through various service innovations and inter-departmental collaboration [1][2]. Group 1: Service Innovations - The "triage tax service" model has been implemented to improve efficiency, allowing tax service personnel to quickly identify taxpayer needs and streamline processes within half a minute [1]. - Simple tax matters are handled immediately, while special groups are prioritized through a "green channel," and complex issues are referred to a specialized "expert clinic" [1]. Group 2: Professional Training - The Taxation Bureau organized specialized training for over 50 tax service institutions in the area, focusing on the "Interim Measures for the Management of Tax Professional Services" [1]. - The training included policy interpretation, case warnings, and practical guidance, emphasizing the credit scoring evaluation system to enhance professional competence and compliance awareness among practitioners [1]. Group 3: Inter-Departmental Collaboration - The Taxation Bureau has broken down departmental barriers by enhancing collaboration with social security and medical insurance departments to address public service challenges [2]. - A "Social Security Fee Dispute Mediation Center" has been established to facilitate cross-departmental process reengineering and data sharing, improving the resolution of disputes related to social security rights and fee collection [2]. Group 4: Future Initiatives - The Taxation Bureau plans to continue focusing on taxpayer needs, innovate service measures, increase policy promotion and guidance, and improve mechanisms for rapid resolution of tax-related disputes [2]. - These efforts aim to create a better tax service environment and contribute to the high-quality development of the regional economy and society [2].

Core Viewpoint - The article discusses the process of retroactively claiming tax deductions for previous years' expenses through proper documentation, specifically focusing on the management of tax deduction vouchers as per the regulations set by the State Administration of Taxation [9]. Group 1: Understanding Vouchers - Vouchers are essential for calculating corporate income tax and must prove that reasonable expenses related to income have occurred, allowing for tax deductions [7]. - Vouchers are categorized into internal and external types, with internal vouchers being self-made by the company and external vouchers obtained from other entities or individuals [7]. Group 2: Retroactive Claims - Companies can retroactively claim tax deductions for expenses from previous years if they obtain the necessary vouchers within a five-year period, as stipulated by the State Administration of Taxation [9]. - An example illustrates that if Company A failed to obtain an invoice for a 1 million yuan expense in 2020 but later received a compliant invoice in 2023, it can still claim the deduction for the 2020 tax year [10].

Core Points - The article highlights the significant improvement in tax processing efficiency in Sheqi County, Henan Province, where a business was able to complete tax-related procedures in just over 10 minutes at a single window [1][2] - The reform implemented by the Sheqi County Taxation Bureau aims to streamline tax administrative processes, reducing the number of steps by nearly 50% and eliminating the need for taxpayers to visit multiple departments [1][2] Group 1 - The Sheqi County Taxation Bureau has reformed the traditional tax penalty process by moving the authority for simple tax penalties to the tax service hall, allowing for immediate processing [1][2] - This reform addresses the pain points of taxpayers who previously faced lengthy and complicated procedures, thus enhancing the overall taxpayer experience [1][2] - The initiative is part of a broader effort to optimize the tax business environment and reflects the Taxation Bureau's commitment to innovation and responsiveness to taxpayer needs [2] Group 2 - The Taxation Bureau has also focused on standardizing enforcement actions by adhering to the "Central South Region Tax Administrative Penalty Discretionary Standards" and implementing guidelines for "first violation not penalized" [2] - This approach ensures that tax enforcement is consistent and fair, while also maintaining a service-oriented attitude [2] - The Sheqi County Taxation Bureau plans to continue developing more innovative measures aimed at benefiting taxpayers and contributing to high-quality economic development [2]

现在个人独资申请核定征收的地区不多，满足地区条件的，个税可申请享受到0.6%—1%的税率优惠，综合税率2%左右！ 核定征收因为纳税人会计账簿不健全，资料残缺难以查账，难以确定纳税人应纳税额的时候，税务机关采用合理的方法依法核定应纳税额的一种征收方式！ 一、关于核定征收，这5个点需重点注意 1. 是否对金融企业、经济鉴证类中介机关等特殊行业进项核定征收？ 2. 是否对设立分支机构汇总纳税企业实行核定征收？ 3. 对申报表收入和财报数据不一致的企业纠正情况 4. 核定应税所得率适用情况，是否存在超率核定 5. 对核定征收企业发票管控以及注销管理情况 二、不适用核定征收的情形 1. 汇总纳税企业 2. 上市公司 3. 金融企业包括银行、小额贷款公司、保险公司、期货公司、证券公司、担保公司、典当公司等 4. 社会中介机构包括会计、审计、税务、土地估价、基层法律服务机构等以及其他经济鉴证类 5. 国家税务总局规定的其他企业 6. 享受企业所得税优惠的企业，不包含免税收入优惠以及符合规定的小微企业 三、有哪些企业可申请享受核定征收？ 1. 个体工商户 满足条件的个体工商户，年销售额120万以内的，可申请享受到个税免征的优 ...

Core Viewpoint - The article discusses the implementation of electronic delivery of tax documents through the Electronic Tax Bureau App, highlighting the process and requirements for taxpayers to utilize this service [1][4]. Group 1: Electronic Delivery Process - Taxpayers can opt for electronic delivery of tax documents by signing a "Tax Document Electronic Delivery Confirmation" which outlines the scope, validity, channels, and other necessary details [1][4]. - The process involves logging into the Electronic Tax Bureau App, accessing the electronic delivery query function, and filtering the documents based on specific criteria [1][3]. Group 2: Document Access and Management - After selecting the desired documents, users can view detailed content, download, email, print, or share the documents directly from the app [3]. - A prompt will notify users who have not signed the confirmation agreement when they log into the Electronic Tax Bureau [4]. Group 3: Identity Verification Levels - The signing of the electronic delivery confirmation requires verification of the taxpayer's trusted identity authentication level, which must be at least level two [4][5]. - The identity verification levels range from basic username and password to advanced biometric recognition and specialized equipment [6].

Core Viewpoint - The "reverse pull" service implemented by the Yangzhou 12366 tax hotline has received positive feedback for enhancing taxpayer interaction and resolving tax-related inquiries effectively [1][2]. Group 1: Service Implementation - The "reverse pull" service allows hotline staff to proactively engage with taxpayers using various digital tools to address complex tax inquiries that cannot be resolved through traditional phone channels [1][2]. - Since its launch at the end of February, the Yangzhou 12366 hotline has initiated the "reverse pull" service 5,013 times, achieving a success rate of 96.27% and assisting taxpayers with 4,826 tax-related matters [1]. Group 2: Efficiency and Quality Control - The Yangzhou tax authority aims to enhance service efficiency by addressing communication gaps caused by cultural and linguistic differences between taxpayers and tax officials [2]. - A quality control position has been established to review all "reverse pull" transactions daily, ensuring compliance and efficiency in service delivery [3]. Group 3: Future Developments - The Yangzhou 12366 hotline plans to further integrate digital solutions to improve the accuracy and smoothness of taxpayer interactions across various platforms, thereby enhancing the overall taxpayer experience [4].