欢迎扫描下方二维码关注： 方 。 进入"其他涉税信息查询申请" 界面后, 申请 类型选择【涉税信息查询申请】,手动输入申请查 询内容,系统根据关键字自动匹配电子税务局现有 已实现的查询事项并展示在【猜你想查】区域,可 对【猜你想查】推荐查询事项进行确认,若满足您 的查询需求,可点击【猜你想查】对应的查询事项 进行跳转。 若【猜你想查】 推荐查询事项不满足查询需求, 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。 申请】-【其他涉税信息查询申请】功能菜单。 山西省税务局征纳互动平台 问一句一篇一收一评 税务非常努力,愿您非常满意 提供精准服务,愿您真心点赞 r 扫码注册并登录系统 ...

欢迎扫描下方二维码关注： ▲戳蓝色字关注蓝色柳林财税室 ▼ 点击下方名片关注蓝色柳林财税室 ▼ 来源宁波税务 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。 你好，我是餐饮个体户，之前因为消防不合格被罚了一笔钱，请问这笔罚款 可以在税前扣除吗？ 您好， 根据《个体工商户个人所得税计税办法》（国家税务总局令第35 号）第十五条规定：个体工商户下列支出不得扣除： （一）个人所得税税款； （二）税收滞纳金； （三）罚金、罚款和被没收财物的损失； （四）不符合扣除规定的捐赠支出； （五）赞助支出； （六）用于个人和家庭的支出； （七）与取得生产经营收入无关的其他支出； （八）国家税务总局规定不准扣除的支出。 您的情形符合第三款，故该笔消防罚款不得在税前扣除。 感谢您的来电，再见。 您好！这里是宁波12366纳税缴费服务热线，请问有什么可以帮您？ ...

方式二 ：登录电子税务局，依次点击【公 众服务】-【公众查询】-【一般纳税人资格 查询】，或者通过搜索栏输入关键字进入功 能模块。 填写纳税人识别号或者纳税人名称，输 入验证码，点击【查询】。 欢迎扫描下方二维码关注： 纳税人如需查询企业是否为一般纳税 人，可通过电子税务局进行查看，一起来看 看操作步骤吧！ 操作步骤 一 查询本企业是否为一般纳税人 第一步 、登录电子税务局，依次点击【我 要查询】-【一户式查询】-【纳税人信息查 询】。 第二步 、进入"纳税人信息查询"界面，点击 【资格信息查询】查看纳税人资格类型即 可。 二 查询其他企业是否为一般纳税人 方式一 ：在打开电子税务局页面，右上方 点击【公众服务】-【一般纳税人资格查 询】，进入查询模块。 填写纳税人识别号或者纳税人名称，输 入验证码，点击【查询】。 电子税务局操作打印一般纳税人资格证明 纳税人如需打印一般纳税人资格证明，可以通过电子税务局-【地方特色】模块办理。一起来看如何操作吧！ 操作步骤 第一步 、登录电子税务局，点击首页-【地方特色】。 第二步 、点击【特色办税】-【其他查询】-【其他涉税事项历史查询】。 | - 国家税务总局山西省电子 ...

欢迎扫描下方二维码关注： 3 全国统一规范电子税务局 (山西) "多合一" 饶录 · English 跟回普页 金业业务 自然人业务 打开电子税务局APP扫一扫 第 二步 点击【我要办税】-【综合信息报告】-【跨区 税源登记】。 2 全国统一规范电子税务局 山西 个众影男 第三步 跳转至跨区税源登记功能界面。 全国统一规范电子税务局 (山西) 跨区税源登记 第四步 录入【统一社会信用代码】,选择【注册地 行政区划】,点击【查询】,查询是否存在符合的 主体登记信息, 核实带出的法定代表人信息, 点 击 "获取验证码"，录入后点击【确定】。 第五步 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。 4 II 第六步 验证成功, 弹出填写税源地信息界面, 录入 税源地信息,点击【提交】。 ...

Core Viewpoint - The article discusses the eligibility of ride-hailing invoices for input tax deduction under the current VAT regulations in China, emphasizing that ride-hailing services qualify as domestic passenger transport services, allowing for input tax deductions based on the tax amount indicated on the invoices [1][4]. Summary by Sections 1. Input Tax Deduction for Domestic Passenger Transport Services - From April 1, 2019, general VAT taxpayers can deduct input tax from output tax when purchasing domestic passenger transport services [1][4]. 2. Input Tax Calculation Without Special Invoices - If a taxpayer does not obtain a special VAT invoice, the input tax can be determined as follows: - For electronic ordinary invoices, the input tax is the tax amount stated on the invoice. - For airline tickets, the input tax is calculated using the formula: - Input Tax = (Ticket Price + Fuel Surcharge) ÷ (1 + 9%) × 9% - For railway tickets, the input tax is calculated as: - Input Tax = Ticket Amount ÷ (1 + 9%) × 9% - For other passenger transport tickets (road, water), the input tax is: - Input Tax = Ticket Amount ÷ (1 + 3%) × 3% [3]. 3. Input Tax Deduction for International Passenger Transport Services - General VAT taxpayers cannot deduct input tax for international passenger transport services, as these services are subject to zero tax rate or exemption policies [4]. 4. Input Tax Deduction for Cancellation Fees - Companies can deduct input tax for cancellation fees paid to airline agents, as these fees fall under the modern service industry and are subject to a 6% VAT rate [5]. 5. Input Tax Deduction for Employee Reward Tickets - The input tax for tickets purchased as rewards for employees cannot be deducted, as these expenses are classified as collective welfare projects [7]. 6. General Principles for Input Tax Deduction - The article outlines that input tax deductions must comply with the basic regulations of the VAT system, which state that certain purchases, such as those for collective welfare or personal consumption, cannot be deducted [8].

第三步 、录入"税务涉税事项、涉税起止时间"，点击【查询】-【下载】。 欢迎扫描下方二维码关注： 纳税人如需打印一般纳税人资格证明，可以通过电子税务局-【地方特色】 模块办理。一起来看如何操作吧！ 操作步骤 第一步 、登录电子税务局，点击首页-【地方特色】。 第二步 、点击【特色办税】-【其他查询】-【其他涉税事项历史查询】。 | 2 国家税务总局山西省电子税务局 ← 張如 【圖页 > 地方特色 > | | | | | | | | --- | --- | --- | --- | --- | --- | --- | | 我保沙秋事项: | | [#81;0;child] | | | | | | 《地角等和通知书》(第四章知) | > | | 前 | 前 | 家家 ** | | | 库切 吸子表证单书种类名称 | | | | | 逐步日期 | 1997 | | 5 (NAFFICARIA) (MCARI) | | | | | 2021-01-16 | Fel | 第四步 、打印税务事项通知书即可。 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 ...

Core Viewpoint - The article provides a detailed guide on how to declare and pay consumption tax and additional taxes through the electronic tax bureau in China, emphasizing the steps involved in the process [1][2][3]. Group 1: Declaration Process - Step 1: Taxpayers must log into the electronic tax bureau and navigate to the consumption tax declaration section [1]. - Step 2: Depending on the taxpayer's classification, they will either confirm pre-filled data or enter data manually in the declaration form [2]. - Step 3: After completing the form and ensuring accuracy, taxpayers submit their declaration, which prompts a confirmation dialog [2]. - Step 4: Upon successful submission, if there are any tax payments due, taxpayers can proceed to make the payment immediately [3]. Group 2: Taxpayer Information - Taxpayers classified as "wholesale and retail gold and silver jewelry consumption tax enterprises" will have a different declaration interface compared to other taxpayers [1]. - The article includes an example of a successful declaration, showing a total tax amount of 67,656.53 yuan, broken down into various components such as consumption tax and additional taxes [4].

3 录入"委托人统一社会信用代码" "委托人名称" "服务时间"信息。 点击【新增】，根据实际情况选择 "服务大类"、"服务中类"、"服务 人员"，确认信息无误后，点击【确 定】。 4 勾 勾 选 添 加 的 企 业 信 息 ， 点 击 【 提 交】。若代理企业选择的服务项目中包 含"纳税人申报代理（办）"或"其他 税务事项代理（办）"类目，系统会自 动向委托企业推送确认任务。 (四) 委托企业确认代理协议 1 委托企业登录全国统一规范电子税 务局，点击【首页】-【我的待办】-【其 它】，点击"代理办税申请"后的【办 理】。 2002 01 201 2012 000 12 201 确认信息无误后，点击【同意】, 代理协议即可生效。 欢迎扫描下方二维码关注： 4 首次进行涉税专业服务机构信息采 集，完成"基本信息"采集提交后，点 击【编辑】，录入相关信息。如从业人 员取得职业资格证书，需根据录入的资 格证书，上传对应的证书资料，点击 【确定】-【提交】，即完成涉税专业服 务机构首次采集登记。 涉税专业服务机构非信次 ● 进行信息采集 1 登录全国统一规范电子税务局，在 首页点击【我要办税】-【涉税专业服 务】- ...

Core Viewpoint - Recent tax audits targeting taxpayers' overseas income have been initiated across various regions in China, with tax authorities implementing systematic checks and reminders to ensure compliance with personal income tax obligations [2][8]. Group 1: Tax Compliance Measures - Tax authorities in regions such as Shanghai, Zhejiang, Shandong, and Hubei have issued warnings and notifications regarding the collection of personal income tax on overseas income, with amounts owed ranging from hundreds of thousands to millions [2]. - A five-step approach has been established for tax audits, which includes risk reminders, corrective actions, interviews, formal investigations, and public exposure [2][8]. - As the deadline for annual personal income tax declarations approaches (June 30), many taxpayers have received notifications to review their income and tax declarations, emphasizing the need for compliance [2][8]. Group 2: Misunderstandings of Tax Residency - Many taxpayers incorrectly equate overseas residency status (such as permanent residency cards) with changes in their tax residency status in China, leading to potential tax compliance risks [3][6]. - According to Chinese tax law, individuals habitually residing in China may still be considered tax residents regardless of their overseas status, thus retaining their obligation to pay taxes on global income [3][6]. Group 3: Misjudgment of Income Tax Treatment - Some individuals mistakenly believe that capital gains from overseas stock trading are exempt from Chinese personal income tax, which is not universally applicable and depends on specific conditions [4]. - The tax obligation for income is determined by the source of income and the individual's tax residency status, meaning that overseas income may still be subject to Chinese tax if the individual is a tax resident [4]. Group 4: Risks of Tax Avoidance Arrangements - Taxpayers may face risks if their arrangements to defer or minimize tax payments lack commercial rationale, potentially triggering tax adjustments by authorities [5]. - The current tax law allows tax authorities to adjust tax liabilities based on the nature of income and the residency status of individuals, which could lead to additional tax liabilities if deemed non-compliant [5]. Group 5: Recommendations for Tax Compliance - Individuals are advised to assess their tax residency status based on their living arrangements and family circumstances, as these factors can influence their tax obligations [10]. - A comprehensive review of all income types, amounts, and tax payments is recommended to ensure compliance with both local and international tax regulations [10]. - Tax residents in China with overseas income must file their annual tax returns by June 30, including any overseas income declarations [10].

欢迎扫描下方二维码关注： ⇧ 点 蓝字 关注 "蓝色柳林财税室" 1.现行小型微利企业的企业所得税 优惠内容是什么? 答:一、根据《财政部 税务总局关于进 一步实施小微企业所得税优惠政策的公告》 (财政部 税务总局公告2022年第13号)和《财 政部 税务总局关于进一步支持小微企业和个 体工商户发展有关税费政策的公告》（财政 部 税务总局公告2023年第12号）文件有关 规定,自2022年1月1日至2027年12月31 日,对小型微利企业年应纳税所得额超过 100万元但不超过300万元的部分,减按 25%计入应纳税所得额,按20%的税率缴纳 企业所得税。 二、根据《关于小微企业和个体工商户 所得税优惠政策的公告》(财政部 税务总局 公告2023年第6号)和《财政部 税务总局关 于进一步支持小微企业和个体工商户发展有 关税费政策的公告》（财政部 税务总局公告 2023年第12号）文件有关规定，自2023年1 月1日至2027年12月31日,对小型微利企业 年应纳税所得额不超过100万元的部分,减 按25%计入应纳税所得额,按20%的税率缴 纳企业所得税。 2.企业研究开发活动中发生的哪些研 发费用允许加计扣除? ...