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]

Group 1 - The article outlines five key points regarding the tax assessment method known as "核定征收" (Nuclear Assessment), which is used when taxpayers have incomplete accounting records, making it difficult to determine their tax liabilities [1] - It specifies that certain industries, such as financial enterprises and economic verification intermediaries, may be subject to this assessment method [1] - The article also discusses the conditions under which businesses can apply for this assessment, including individual businesses and small-scale companies, highlighting specific tax rate benefits [3] Group 2 - It clarifies the types of enterprises that are not applicable for nuclear assessment, including consolidated tax enterprises, listed companies, and various financial institutions [1] - The article details the eligibility criteria for individual businesses, sole proprietorships, and limited companies to apply for tax benefits under nuclear assessment, emphasizing the need for genuine business operations [3] - It mentions that the assessment method is primarily influenced by regional policies, indicating that businesses must meet local requirements to qualify for the benefits [3]

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].

Core Viewpoint - The article emphasizes the importance of tax compliance and the various services provided by the Shanxi Provincial Taxation Bureau to facilitate taxpayers in managing their tax obligations effectively [5]. Group 1: Tax Services - The article outlines various tax services available, including invoice usage, tax declaration, and tax payment processes [3]. - It highlights the option for taxpayers to apply for tax deferral and the importance of timely tax payments to avoid penalties [3]. - The article mentions the availability of agent services for tax-related inquiries and assistance [3]. Group 2: Taxpayer Interaction - The Shanxi Provincial Taxation Bureau encourages taxpayer interaction through its online platform, aiming to provide precise services and gather feedback [8]. - The article promotes the use of a QR code for taxpayers to register and log into the system for better service access [8].

Core Viewpoint - Suzhou's tax authorities are enhancing service efficiency by optimizing cross-regional operations and addressing the needs of businesses and citizens for remote services, contributing to the construction of a unified national market [1][2] Group 1: Cross-Regional Services - Suzhou tax authorities have processed a total of 30,307 cross-regional service transactions from January to May this year, accounting for approximately 5.8% of the national total, with 5,302 of these being inter-provincial transactions [1] - The establishment of a "remote virtual window" through the tax interaction platform allows for online submission of documents, online process flow, and real-time feedback, enhancing the efficiency of cross-regional services [1] Group 2: Migration Facilitation - The tax department is addressing the challenges of cross-regional migration by streamlining the process, which includes optimizing pre-reminders, expediting in-process handling, and improving post-service support [2] - The goal is to achieve a "one-stop, convenient, and efficient" migration registration process for businesses, thereby enhancing the overall tax service environment [2] Group 3: Service Stations - As of April 2025, Suzhou has established 42 various service stations to support cross-regional business operations, covering towns, financial institutions, communities, and social venues [1] - These service stations are part of the initiative to extend tax services and improve taxpayer convenience [1]

欢迎扫描下方二维码关注： 1、纳税人申报缴纳的车辆购置税，在电子税务局"税务数字账户 — 账户查询 — 证明信息查询"模 块，证明种类选择"车辆购置税完税证明"查询不到怎么办？ 请参考下方的温馨提示， 在2019年5月31日（含）前申报缴纳车辆购置税的车辆，可通过该模块查 询；车辆购置税是在2019年6月1日（含）后申报缴纳车辆购置税的车辆，请通过"公众服务—公众查询 —车辆购置税完税证明查询"模块查看。 2、我是公司财务负责人，以企业身份登录电子税务局，点击增值税一般纳税人申报时系统提示"您 没有该功能访问权限"，怎么办？ 遇到此类问题，您可进入"账户中心 — 人员权限管理—现有办税人员"模块，选择人员身份类型为 财务负责人的信息，点击右侧"管理"按钮，查询该人员是否已经赋予"税费申报"权限，如未赋予申报权 限，需要使用法人身份登录，给该财务负责人赋予申报权限。 3、我单位撤回退（免）税申报明细采集表时，输入申报年月和申报批次后系统提示该申报年月、 申报批次已申报，怎么办？ 遇到此类问题，请查看"企业撤回退（免）税申报明细表采集"填写的信息，"基本信息"下的"申报 年月"和"申报批次"应填写本次申报的年月和 ...

访问36氪出海网站letschuhai.com，获取更多全球商业相关资讯。 对于在阿联酋经营的中小企业主而言，近期传来的企业税减免消息无疑是一个重要利好。阿联酋联邦税务局（FTA）刚刚发布了详细方针，指导企业 如何处理利息支出，以及是否应该在2024至2026年期间选择小企业减免（Small Business Relief, 简称 SBR）计划。 小企业减免计划核心机制 阿联酋对企业征收9%的企业税，但为了扶持中小企业发展，政府根据《阿联酋企业税法》第21条及2023年第73号部长决定，推出了小企业减免计 划。 不参与 SBR 计划在以下情况下更为明智： 该计划的运作机制非常简单：在2024至2026年的任何一个年度，如果企业年收入不超过300万迪拉姆，即可申请 SBR。一旦获得批准，企业在该期间 将免征企业税。 然而，这一优惠政策也存在一定限制。一旦企业在2024至2026年的任何一个税务期间收入超过300万迪拉姆，将从当年起失去 SBR 资格。 利息费用处理的关键抉择 联邦税务局在利息扣除方面给出了明确说明，这也是企业需要慎重考虑的核心问题。 选择 SBR 的企业在税务期间内不能扣除任何净利息费用，同时也 ...

Core Insights - The vitality of tax-related business entities in Sichuan Province continues to surge, with a total of 5.35 million entities, of which nearly 90% are small and micro enterprises. From January to May this year, 481,500 new tax-related entities were established, including 469,300 new small and micro enterprises [1][3]. Group 1: Government Initiatives - The Sichuan tax department has launched the "Spring Rain Nourishing Seedlings" initiative to support the healthy development of small and micro enterprises, which are crucial for economic stability and prosperity [3][4]. - The initiative includes cross-department collaboration and precise guidance to deliver tax and fee preferential policies directly to small business operators [3][4]. Group 2: Support Mechanisms - The tax department has integrated a "New Entity Policy Package" into the registration process for new tax-related entities, providing smart reminders and consolidating key information such as declaration operations and tax credit [3][4]. - A total of 17,500 new small and micro enterprises have received multi-dimensional policy promotion and guidance from the Sichuan tax department this year [4]. Group 3: Service Optimization - The Sichuan tax department aims to enhance the service experience for new small and micro enterprises by addressing initial challenges such as policy awareness and compliance concerns [4]. - The department is also focusing on expanding service scenarios related to enterprise data reporting, migration registration, and compliance education to foster a fair legal environment [4].