Group 1 - The article provides practical guidance on how to access personal income tax and social security documents through the electronic tax bureau and social security management client [1][2] - It outlines the steps for downloading the personal income tax payment list and the social insurance payment notification [1][2] - The article emphasizes the importance of ensuring all employees' payment wages are declared before submitting social insurance fees [2] Group 2 - The article includes a reminder about upcoming visual Q&A sessions covering tax policies and electronic tax bureau operations from January 6 to 9 [2][3] - It highlights various methods for obtaining social insurance payment records for flexible employment and urban residents [2] - The article encourages users to utilize the "随申办" app and other online platforms for document retrieval [2]

强化窗口服务本领，提升政务服务效能。昂昂溪区税务局聚焦窗口工作人员能力建设，定期组织开展线 上专题培训，依托"学习兴税"APP搭建常态化学习平台，配套开展随堂测试巩固学习成效，以学促干持 续提升工作人员业务素养，着力优化窗口办事效率，为纳税人缴费人提供更优质的服务保障。 提升服务意识，锚定为民宗旨。昂昂溪区税务局牢固树立"人人都是营商环境、事事关乎税务形象"的理 念，主动拉近与企业的沟通距离，精准聚焦企业发展痛点难点，用心倾听企业诉求心声，常态化组织开 展"上门问需、精准帮扶"专项服务，推动涉税问题在萌芽状态得到妥善解决。在此基础上，进一步健 全"企业诉求响应机制"，建立企业需求台账，实行"一企一策"定制化服务，对企业提出的涉税疑问第一 时间解答、涉费难题第一时间协调，切实把为民服务理念融入税收征管服务全流程。 下一步，昂昂溪区税务局将持续深化服务提质行动，以更优举措赋能企业发展，不断擦亮税收营商环 境"金字招牌"，为区域经济高质量发展注入强劲税务动力。(苏佳伟) 来源：齐齐哈尔市委宣传部 为持续厚植优质税收营商环境沃土，切实增强纳税人缴费人的获得感与满意度，齐齐哈尔市昂昂溪区税 务局始终锚定涉税服务痛点难点 ...

转自：贵州日报 本报讯（记者 谢勇勇）"多亏税务人员耐心辅导，公司才能这么快恢复正常开票。"1月8日，国家税务 总局六盘水市钟山区税务局收到六盘水爽爽电子商务中心的感谢信，感谢税务部门通过"体检"云端服务 帮助企业解决涉税问题。 为优化营商环境、助力企业合规经营稳健发展，该局建立起"云端挂号—联合问诊—定期复查"的税务服 务机制。通过征纳互动平台提供线上咨询和预约渠道，组建由"首席税费服务专员"和业务骨干构成的服 务团队，及时响应企业需求，并定期开展跟踪回访，帮助企业防范涉税风险。 ...

Group 1: Corporate Income Tax - Many taxpayers are unsure how to fill in the "Employee Compensation" section during prepayment declarations, which includes various employee-related expenses such as wages, welfare, and social security contributions [1] - Branch offices cannot independently enjoy small and micro enterprise tax benefits, as the current corporate income tax system is based on legal entities [2] - Small and micro enterprises are defined as those with annual taxable income not exceeding 3 million yuan, fewer than 300 employees, and total assets not exceeding 50 million yuan [19] Group 2: Individual Income Tax - Subsidies provided by companies to employees may be subject to individual income tax, particularly if they exceed the state-prescribed limits [4] - Year-end bonuses can be calculated separately for tax purposes, allowing taxpayers to choose not to include them in their annual comprehensive income until December 31, 2027 [6] - Taxpayers can correct their individual income tax declarations through the natural person electronic tax bureau, following a specific process to amend errors [7] Group 3: Social Insurance Contributions - Companies must update employee insurance data through the social insurance management client before declaring contributions for new employees [10] - Companies can apply for refunds of overpaid social insurance contributions for employees who have left but were not timely deregistered [11] - Flexible employment individuals can pay their social insurance contributions through various online platforms, including the electronic tax bureau and mobile apps [12]

热点梳理 图片 问答来啦 本期申税小微继续带您回顾常见操作类可视答疑收集的问题，一起来学习一下这期有关企业所得税更正申报、个人所得税扣缴端及App 相关的12366热点问答吧~ 一、企业所得税 图片 1. 如果2026年一季度企业所得税预缴申报后，发现申报有误，该怎么更正或者作废呢？ 答 ： 登录新电子税务局后，依次点击【我要办税】-【税费申报及缴纳】-【 申报更正与作废 】功能菜单，就能找到对应的更正或作 废入口。 二、个人所得税 图片 1. 企业在为员工进行工资薪金申报，计算税款时，系统提示"上一属期未按照6万扣除累计减除费用"，这该怎么处理呢？ 12366 图片 2. 企业为员工申报个税时，系统显示"身份证验证中"，无法完成申报，但实际已经报送成功了，应该怎么处理呢？ 答 ： 这个报错表示系统尚未获取到公安机关的居民身份登记信息，当再次报送人员信息的时候呢，系统会自动获取验证结果，或者 可以通过"状态更新"功能进行手动更新。 图片 3. 对于生产经营所得汇算，如果纳税人取得一处或多处经营所得，应该向哪里的税务机关申报呢？B表和C表又该怎么报送？ 答 ： 根据个人所得税法的相关规定，纳税人取得经营所得，按 ...

Group 1 - The article introduces the concept of digital electronic invoices (referred to as "数电发票"), which have the same legal validity as paper invoices but do not exist in physical form and do not require a medium for support [4][6]. - 数电发票 integrates various types of invoices into a single electronic invoice type through digitalization, allowing for nationwide uniform coding and automatic data collection via a tax digital account [4][6]. - The article highlights the use of an intelligent voice consultation service named "小慧" to assist users with inquiries related to 数电发票, making the invoicing process simpler and more efficient [6]. Group 2 - The intelligent consultation service "小慧" is designed to alleviate tax-related concerns and enhance user experience with 数电发票 [6]. - Users can access the service by calling a designated number and following voice prompts to receive assistance on various issues related to 数电发票 [4][6].

具体来说，纳税人可通过"天府e税"办理年所得12万元以上、两处及两处以上工薪所得等情形的个人所 得税自行申报；实现银联在线缴税，纳税人只需拥有一张银联卡，申报缴税可一次办结；办税地图可以 帮助纳税人快速查找最近的办税服务厅，实时显示办税服务厅排队等候情况，方便纳税人错峰办税；自 然人纳税人可自主查询其一定时间内个人所得税缴税记录。成都市纳税人还可通过该APP查询省局房屋 交易系统内所购房屋相匹配的地址。 12月28日，省地税局发布"天府e税"手机APP，即日起，全省纳税人不必奔波于实体办税服务厅办理缴 税业务，只需用手机下载"天府e税"，即可随时随地办理涉税业务。作为纳税人"掌上"服务平台，"天府 e税"着力提高纳税人办税体验，是实体办税和网上办税的有益补充，涵盖公众服务、我要办税、存量房 交易（成都专用）、涉税查询、个人中心五大类功能，49个功能细项，实现纳税服务由"足不出 户"到"如影随形"。 下一步，四川地税将根据纳税人实际需求，不断优化、持续新增涉税功能，将开发自然人纳税信用增值 化服务，与银行合作，将自然人的纳税信用转化为贷款信用。 （记者 陈岩） ...

Core Viewpoint - The article discusses the implementation of the "Tax-related Professional Service Credit Evaluation Management Measures" by the State Taxation Administration, aimed at enhancing credit management for tax-related professional service institutions and personnel, promoting compliance with tax laws, and establishing a credit evaluation mechanism [1][25]. Group 1: General Principles - The purpose of the credit management is to evaluate the performance of tax-related professional service institutions and personnel, ensuring they operate with integrity and comply with tax laws [2]. - The State Taxation Administration oversees the national credit management work, while local tax authorities are responsible for its implementation [2][4]. Group 2: Credit Scoring Rules - Credit evaluation is divided into two categories: for tax-related professional service institutions and for service personnel, using various indicators such as compliance with regulations, service quality, and tax payment records [4][5]. - A unified credit information platform will be established to collect and process credit indicators, generating scores for institutions and personnel automatically [8]. Group 3: Credit Level Evaluation - Credit levels for institutions are categorized into five grades (TSC1 to TSC5), with TSC5 being the highest, requiring a score above 400 points [11][12]. - Institutions newly established in the previous evaluation cycle cannot be rated higher than TSC3 [13]. Group 4: Publication and Inquiry of Credit Evaluation Results - Tax authorities are required to publish credit evaluation results through various platforms, allowing taxpayers to check the credit levels of service institutions and personnel [10][18]. Group 5: Credit Review and Complaint Handling - A system for credit review and complaint handling is established, allowing institutions and personnel to contest their credit scores or classifications within specified timeframes [15][37]. - Tax authorities must respond to complaints and conduct reviews within set deadlines [16][17]. Group 6: Application of Results - The credit management system will link credit evaluations to tax services and risk management, implementing differentiated services based on credit status [26][27]. - Institutions with high credit ratings (TSC5) will receive various incentives, such as expedited tax services and priority in government procurement [27][33].

Group 1 - The article discusses the process for tax professionals to register their information and qualifications with the tax authorities, emphasizing the importance of compliance with regulations [10][11]. - It outlines the definition of reasonable salary and wage deductions for enterprises, highlighting that these should align with established salary systems and industry standards [10][11]. - The article specifies that the taxable amount for business ledger stamp duty is calculated based on the registered capital and capital reserves, with a tax rate of 0.25% [14]. Group 2 - It mentions the tax relief policies for small and micro enterprises, including a 50% reduction in various taxes, including stamp duty, from January 1, 2023, to December 31, 2027 [17]. - The article details exemptions from stamp duty for financial institutions and asset management companies when dealing with debt assets, effective from August 1, 2023, to December 31, 2027 [18]. - It explains the filing deadlines for stamp duty, indicating that taxpayers must declare and pay taxes within fifteen days after the end of the quarter or year [21].

网络主播的工作模式各有不同，有的主播与平台或机构合作，签订劳动合同，有的签订的却是劳务合同，那这两种个人所得税 的申报方式一样吗？和申税小微一起来看看吧！ 欢迎扫描下方二维码关注： 签订劳动合同 此种情形，主播与平台或机构具备劳动关系，主播的所有收入包括带货收入及打赏收入 都属于平台或机构，主播应按照工资薪 金缴纳个人所得税，由平台或机构进行代扣代缴。 参考税率表如下： | 「人の「はイオリストー (居民个人工资、薪金所得预扣预缴适用) | | | | --- | --- | --- | | 级数 累计预扣预缴应纳税所得额 | 预扣率 (%) | 速算扣除数 | | 不超过 36000元的部分 1 | 3 | 0 | | 2 超过 36000元至 144000元的部分 | 10 | 2520 | | 3 超过 144000元至 300000元的部分 | 20 | 16920 | | র্ব 超过 300000元至 420000元的部分 | 25 | 31920 | | 5 超过 420000元至660000元的部分 | 30 | 52920 | | 6 超过 660000元至 960000元的部分 | 35 ...