欢迎扫描下方二维码关注： 纳税人如何通过电子税务局开具旅客运输服务特定业务数电发票呢？一起来看操作步骤吧！ 操作步骤 第一步 、以企业业务登录电子税务局，点击【我要办税】-【发票使用】-【蓝字发票开具】。 第二步 、点击【立即开票】，点击"选择票类"中的下拉列表，选择【增值税专用发票或普通发票】，特定业务选择【旅客运输服务】，点击【确 定】。 第三步 、录入购买方信息、销售方信息、填写开票信息， 项目名称录入"旅客运输服务"选择"旅客运输"类型，填写单价、金额等内容 ； 【特定信息】： 按要求填写出行人、日期、身份证号码、出发地到达地、交通工具类型等相关信息 。 第四步 、信息填写完毕后，确认无误，点击【发票开具】，提示开票成功，选择发票交付方式，交付给对方即可。 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 Insights - H&R Block (HRB) is expected to report quarterly earnings of $5.12 per share, reflecting a year-over-year increase of 3.6% [1] - Anticipated revenues for the quarter are projected at $2.25 billion, which represents a 2.8% increase compared to the same quarter last year [1] - The consensus EPS estimate has remained unchanged over the past 30 days, indicating analysts' reassessment of their projections [1] Revenue Estimates - Analysts predict 'Revenues- U.S. assisted tax preparation' to be $1.60 billion, showing a year-over-year change of +4.5% [4] - 'Revenues- U.S. royalties' are expected to be $133.04 million, indicating a decline of -6.3% from the previous year [4] - 'Revenues- U.S. DIY tax preparation' is estimated to reach $202.19 million, reflecting a +1.8% change year-over-year [4] International and Other Revenue Projections - 'Revenues- International' are forecasted at $70.58 million, suggesting a +3.4% change year-over-year [5] - 'Revenues- Refund Transfers' are expected to be $116.00 million, indicating a -2.5% change from the prior year [5] - 'Revenues- Tax Identity Shield' is projected at $7.21 million, reflecting a -4.3% change year-over-year [5] Additional Revenue Insights - 'Revenues- Peace of Mind Extended Service Plan' is expected to be $16.71 million, indicating a -0.6% change [6] - 'Revenues- Interest and fee income on Emerald Advance' is projected at $19.12 million, suggesting a -9.7% change year-over-year [6] - 'Revenues- Other' is estimated to reach $12.98 million, reflecting a +7.6% change from the previous year [6] Performance and Market Position - The consensus estimate for 'Revenues- Wave' stands at $26.30 million, indicating a +11.5% change year-over-year [7] - 'Revenues- Emerald Card and Spruce' are expected to be $37.56 million, reflecting a -8.8% change from the prior year [7] - H&R Block shares have returned +12.5% over the past month, outperforming the Zacks S&P 500 composite's +11.5% change [7]

欢迎扫描下方二维码关注： 财务 我想修改涉税专业服务人员代理 发票业务 办税权限，需要怎么操作 呢？ 税小夏 ①进入【涉税专业服务机构管理】-【协议要素信息】-【管理】，选择需要修改的协 议或点击【新增】输入委托方税号、服务时间，创建新协议。 ②在"服务大类"中选择【其他税务事项代理】，"服务中类"选择【代理开具发票】， 小类选择对应实际服务功能。 ③录入代理人员信息，确保服务人员为实际经办人，完成后点击【确定】提交协议。 现在可以在电子税务局通过新增或修改涉税服务人员代理办税权限， 授权涉税服务机构人员办理发票业务啦！ 添加 发票业务代理权限 通过电子税务局操作 步骤1：登录并进入协议管理模块 涉税专业服务机构登录电子税务局，依次点击【我要办税】-【涉税专业服务】-【涉 1 税专业服务机构管理】（税务师事务所需进入【税务师事务所管理】模块）。 步骤2：新增或修改协议 步骤3：委托方确认 往期推荐 点击查看 RECOMMEND 提交后，系统自动向委托方推送确认任务。 确认通道①：委托方需登录电子税务局（法人身份或者财务负责人身份），在【我的 待办】-【其他】中同意协议，代理权限即生效。 确认通道②：登录电子税 ...

Core Viewpoint - The article discusses the new "Management Measures for Tax-Related Professional Services (Trial)" issued by the State Taxation Administration, which will take effect on May 1, 2025, highlighting the differences from the previous 2017 regulations and emphasizing the enhanced legal framework and compliance requirements for tax-related services [1][2]. Summary by Sections 1. Legal Hierarchy Differences - The new regulations are published in the form of departmental rules, providing higher legal authority compared to the previous announcement format [1]. 2. Scope of Application Differences - The new measures apply to both tax-related service institutions and personnel providing services within the People's Republic of China, expanding the scope of regulation [1]. 3. Differences in Tax-Related Service Content - The new regulations categorize tax-related services into general and specific types, with a focus on compliance. The term "tax planning" has been changed to "tax compliance plan," and other service terms have been adjusted for clarity [1]. 4. Real-Name System Management Differences - The new rules strengthen real-name management by requiring tax-related service institutions and personnel to report their basic information to tax authorities before providing services [1]. 5. Credit Management Differences - Introduction of a "credit code" system, allowing real-time display of the credit status of institutions and individuals through QR codes, enhancing transparency in operations [2][3][4]. 6. Business Information Collection Differences - The new regulations specify the timing for reporting business information based on service type, improving the timeliness of information supervision [5]. 7. Supervision and Inspection Differences - The new measures detail the circumstances, content, and methods for tax authorities to supervise and inspect the practice of tax-related services, enhancing operational clarity [6]. 8. Handling and Penalty Differences - The new regulations clarify the handling of violations, penalty standards, and the responsibilities of tax authorities, aiming to standardize the behavior of tax-related service institutions and personnel [8].

Core Viewpoint - The article provides a detailed guide on how to grant tax service personnel the authority to act on behalf of a company for tax-related matters through the electronic tax bureau, specifically focusing on invoice services. Group 1: Web Portal Operation Steps - Companies can log into the electronic tax bureau and navigate to the "Tax Handling" section to manage their tax service agencies [1][7]. - To add a new agency, companies must select "Add" and input the agency's information along with the service project [3][4]. - The service category should be selected as "Other Tax Matters Agency," with the sub-category being "Invoice" or "Agent for Issuing Invoices," which will grant the necessary permissions [3][8]. Group 2: Agency Confirmation Process - After the company submits the information, the agency must confirm the delegation of authority [6][10]. - The agency can log into the electronic tax bureau to manage the service agreements and add new agreements as needed [7][21]. - Once the agency confirms the agreement, the delegation process is complete [6][12]. Group 3: App Operation Steps - Companies can also use the electronic tax bureau App to initiate the delegation process by selecting "Agent Services" [14][20]. - Similar to the web portal, companies must enter the agreement details, ensuring the service category is set to "Other Tax Matters Agency" and the sub-category to "Invoice" or "Agent for Issuing Invoices" [17][25]. - After confirming the details, the agency will receive a notification to confirm the delegation [18][26]. Group 4: Important Notes - When adding a new agency, certain fields marked with an asterisk are mandatory and must be filled accurately [19]. - The permissions related to electronic invoice services will be automatically assigned when the appropriate service categories are selected [19][25].

欢迎扫描下方二维码关注： 一文了解 涉税专业服务机构及涉税服务人员信用码 一、涉税专业服务信用码 是什么？ 涉税专业服务信用码是 税务机关根据归集的涉税专业服务机构及其涉税服务人员基本信息和信用信息，对其赋予的专属二维码，分为 涉税专 业服务机构信用码及涉税服务人员信用码 ，扫码后可获取机构和人员的基本情况、信用情况、行业自律管理情况等信息。 Pa rt. 01 涉税专业服务机构信用码： 机构信用码的赋码对象为已采集涉税专业 服务基本信息的涉税专业服务机构。 Pa rt. 02 涉税服务人员信用码： 人员信用码的赋码对象为在涉税专业服务机构 任职或受雇，提供涉税专业服务的人员。 二、涉税专业服务信用码 如何应用？ 涉税专业服务机构及其服务人员 可通过企业网站、公众号、橱窗广告、宣传册、投标书、鉴证报告、个人名片等场景展示涉税专业服务信用码，实现"亮码经营"。涉税专业服务机 构及其服务人员在签订涉税专业服务业务合同、提供涉税专业服务时，应主动展示信用码。 经营主体 在选择涉税专业服务过程中，可扫码获取涉税专业服务机构及涉税服务人员的相关信息，随时扫、实时查，自主选择专业、诚信的市场化涉税服 为进一步促进涉税专业 ...

欢迎扫描下方二维码关注： ● 进入蓝字发票开具的二级功能界 面,点击发票填开中的【立即开票】。 ■ l | @ ● 弹出【立即开票】界面,默认选 择电子发票; 首先点击"选择票类" 中的下拉列表，选择"机动车销售统 一发票",点击"确定"按钮。 ● 纳税人按实际情况正确如实填写 购买方信息、销售方信息、开票信息， 其中当购买方为自然人时，需勾选 "是否开票给自然人"复选框，按实 际业务填写自然人名称及身份证件号 码; 当购买方非自然人时, 不可勾选 "是否开票给自然人"复选框，按实 际情况填写购买方信息。 ● 在开票信息栏次"车辆识别代号/ 车架号码"输入需要开具的车辆识别 代号/车架号码，点击查询，自动带出 车辆合格证上相应内容，如厂牌型 号、产地、合格证号、进口证书号等 内容；未自动带出的信息可根据实际 情况作相应填写，填写好相应信息后 点击发票开具即可。 quipu 场景二: 二手车销售统一发票 01 | 适用场景: 当纳税人发生二手车销售行为， 需要开具"二手车销售统一发票"时。 02 | 操作步骤: ● 纳税人登录电子税务局，依次选 择【我要办税】--【开票业务】--【蓝 字发票开具】。 ● 进入蓝 ...

欢迎扫描下方二维码关注： ·第一步 · 登录电子税务局APP, 点击【办&查】-【发票使 用】-【发票基础信息维护】。 Q 功能名称 l 发票使用 最近使用 F Fo Lo 场景办税 代开增值税 作废代开发 代开出租不 发票 票申请 动产 (承 ... 申报缴纳 f t lif 发票使用 红字发票代 红字发票开 在线委托授 权 开 直 综合信息 目 高 国 证明开具 发票信息查 蓝字发票开 发票基础信 询 首 息维护 涉税查询 E 日 代理服务 代开发票查 购销合同确 询(承租 ... 认 社保业务 综合信息 特色业务 E EJ l=h 信息报告及 小微企业诉 税务文书电 公众服务 变更 子送达协 ... 求 E A 十年世代 x /- 0 4/ U 三 'UU 我的 结办 首页 进入"发票基础信息维护" 界面,点击【客户信 息维护】。 发票基础信息维护 < ·第二步 · 电子税务局APP操作项目信息维护 纳税人在开具发票前可以先维护项目信息，维护好之后再进行发票开具的操作。如何通过电子税务局APP进行项目信息维护呢？操作 步骤看过来。 操作步骤 项目名称 请输入 税率/征收率 请选择 第一步 、登录电子税务 ...

Core Insights - Block Advisors by H&R Block has relaunched its Fund Her Future grant program, accepting applications from April 28 to May 30, 2025, to support women-owned small businesses with high growth potential [1][5] - The program will award a total of $100,000 in grants, with one recipient receiving $50,000 and up to five others receiving $10,000 each, along with a year of small business services valued at nearly $30,000 [1][4] Group 1: Program Details - The 2025 Fund Her Future program aims to recognize six women-owned small businesses that demonstrate community impact [1][5] - Eligibility requires applicants to be over 18 and owners of a U.S.-based business, with a focus on those showing community impact [5] - The program received over 6,000 applications in 2024, highlighting the significant interest and need for support among female entrepreneurs [6] Group 2: Challenges for Female Entrepreneurs - Female entrepreneurs face significant barriers in accessing capital, with 42% of women business owners denied bank loans and nearly 90% relying on personal finances and credit cards for funding [2] - The 2024 State of Women's Small Business Report indicates that women entrepreneurs encounter more hurdles compared to their male counterparts [2] Group 3: Impact of Previous Grant Recipients - Grant recipient Heather Jiang reported a 50% increase in online traffic to her business after receiving the grant, which allowed her to expand product lines and hire staff [7] - Erica Cole leveraged the funding to launch a sensory-friendly collection in Walmart and acquire another brand, demonstrating the scaling potential enabled by the grant [7] - Ameka Coleman anticipates a 400% revenue increase from onboarding additional hospital networks due to the support received from the grant [7] Group 4: Company Overview - H&R Block, through its Block Advisors division, provides year-round services for small businesses, including bookkeeping, payroll, and advisory services [10] - The company combines digital innovation with human expertise to assist clients in achieving better financial outcomes [10]

Core Insights - H&R Block and OpenAI are collaborating to develop a generative AI solution aimed at enhancing real-time assistance for over 60,000 tax professionals, ultimately benefiting millions of taxpayers [1][3] - The initiative will leverage the expertise of H&R Block's The Tax Institute, which continuously monitors tax code changes, to provide accurate and personalized support [2][5] - The first phase of the project is set to launch later this year, with a broader rollout planned for Tax Season 2026 [4] Company Overview - H&R Block provides tax preparation services, financial products, and small-business solutions, blending digital innovation with human expertise [7] - The company has a network of 9,000 locations and serves over 20 million clients annually [1][2] - H&R Block's AI Tax Assist, launched before Tax Season 2024, combines 70 years of tax expertise with AI to streamline the DIY tax preparation process [5]