欢迎扫描下方二维码关注： 提问 Qustions 解答 Answers & 申税小微你好，我公司是出口企业。最近申报的时候显示我有 出口应征税 的报关单需 要确认，我应该如何操作呢？ 登录新电子税局，点击【我要办税】-【税费申报及缴纳】-【出口应征税管理】-【出 口应征税报关单用途确认】功能菜单，跳转至出口应征税报关单用途确认功能界面。 企业财务 申税小微 纳税人根据实际情况在【是否当期申报】列，确认报关单所列货物是否应在当期申报 未开票收入 。 如当期报关单均需申报未开票收入，可点击【一键确认】按钮进行一次性全部确认 。 对于监管方式为"进料XX"的报关单，可根据实际情况在【出口货物耗用的 进料加工 保税进口料件金额（CNY）】栏次填写对应金额后，进行确认（该栏次可填写负数） 。 | ← 液同 | | 首页 出口应征税报关单用途确认 | | | | | | | | | | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | 用其单包装 | | 统计确认 | 导入信息查询 | | | | | | | | | | ...

Group 1 - The article discusses issues related to the submission of VAT and additional tax declarations for general taxpayers, specifically regarding the selection of "reduction policy applicable subjects" in the declaration form [2][3] - It provides guidance on how to reset the form to select whether the small and micro enterprises' "six taxes and two fees" reduction policy applies [2] - The article also addresses the situation where a company encounters a prompt indicating "there are unresolved risk tasks for the summary invoice," advising to contact the tax authority for resolution [3] Group 2 - The article mentions that if a company has property tax source information maintained in 2023 and encounters issues with the system not applying the half reduction for the first quarter of 2025, it may be due to the tax authority's status being invalid [4] - It outlines the process for reporting accelerated depreciation and amortization for equipment not exceeding 5 million yuan, emphasizing the need to follow specific guidelines from the tax authority [5][6] - The article clarifies that the tax receipt for "human resources services" may show "business auxiliary services" as the corresponding upper-level category, which is a classification detail [8]

Core Viewpoint - The article highlights the efforts of Nanjing's tax authorities in facilitating urban renewal projects through efficient tax services and collaboration with various departments, aiming to enhance the speed and effectiveness of urban renewal initiatives [1][2][3][5]. Group 1: Urban Renewal Projects - Nanjing has been selected as a pilot city for urban renewal, with the Yihe Road historical and cultural district protection project recognized as a typical case by the Ministry of Housing and Urban-Rural Development [1]. - The Shiliu New Village project, as the first urban renewal safety and fire safety renovation pilot project in Nanjing, has successfully delivered 118 residential units, aided by tax exemptions for residents [2]. Group 2: Tax Policy Guidance - The Nanjing tax department has developed a comprehensive tax policy guide for urban renewal, covering various taxes such as urban land use tax, land value-added tax, deed tax, value-added tax, and corporate income tax [3]. - The guide is designed to assist different types of renewal projects, including compensation for relocation, renovation of old neighborhoods, and revitalization of historical buildings [3]. Group 3: Streamlined Tax Services - Nanjing's tax authorities have implemented a "one-stop service" model for urban renewal projects, integrating various tax-related services to improve efficiency [5]. - In the first month of operation, over 100 tax-related matters for urban renewal projects were efficiently processed, significantly reducing average processing times and receiving positive feedback from project stakeholders [5].

Core Insights - Nanjing is advancing urban renewal initiatives, focusing on creating a high-quality, resilient, and smart city environment through effective tax services and collaboration among various departments [1][2][3] Group 1: Urban Renewal Projects - The first urban renewal safety and fire safety renovation pilot project in Nanjing, the Shiliu New Village Project, has successfully delivered 118 residential units, aided by tax incentives for residents [2] - Nanjing's tax authority has established a collaborative mechanism with urban renewal departments to streamline project management and tax-related processes, enhancing efficiency in urban renewal efforts [2][3] Group 2: Tax Policy Guidance - The Nanjing tax department has developed a comprehensive tax policy guide for urban renewal projects, covering various taxes such as land use tax, value-added tax, and corporate income tax, to assist different types of projects [4] - The guide aims to address the complexities faced by new business models in urban renewal, providing targeted support to ensure compliance with tax regulations [4][5] Group 3: Service Efficiency Improvements - Nanjing's tax department has implemented a "one-stop service" model for urban renewal projects, allowing for streamlined processing of tax-related matters, significantly reducing processing times [5][6] - A dedicated service window for urban renewal tax matters has been established, resulting in over 100 tax-related issues being resolved efficiently within the first month of operation [6]

Group 1 - The tax authorities implement classified management for tax-related professional services, which include general and specific tax-related services [2] - Tax-related professional services require submission of specific information to tax authorities, including basic information about the service providers and the business engagement agreements [2] - Service providers must report their information to the tax authorities before providing services and update it as necessary [2] Group 2 - Tax-related professional service institutions are classified into five credit levels, from TSC5 (highest) to TSC1 (lowest) [3] - The tax authorities utilize a combination of credit points and negative records to maintain credit records for tax service personnel, establishing an incentive mechanism for accumulating credit points [3] - Incentives and constraints are applied by tax authorities based on the credit status of tax-related professional service institutions and personnel [3]

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].