Group 1 - The article provides a step-by-step guide for taxpayers to complete the declaration and payment of social insurance fees through the electronic tax bureau app [1][3][5] - It emphasizes the importance of selecting the correct query dates for retrieving payment certificates [3] - The process includes logging into the app, navigating to the social insurance business section, and downloading the payment certificate after selecting the appropriate records [1][5] Group 2 - The source of the information is identified as the Shanxi Taxation Bureau, indicating an official context for the guidance provided [7][10] - A reminder is included that the platform is unofficial and serves as a learning resource, suggesting that users should verify the information with official sources [9]

Core Viewpoint - The article provides a detailed guide on how to apply for tax credit review and check the tax credit level of enterprises through the electronic tax bureau system, emphasizing the importance of understanding and managing tax credit ratings for businesses [8][9][10]. Group 1: Tax Credit Review Application Process - Step-by-step instructions are provided for applying for a tax credit review, including selecting the evaluation year and submitting the application with reasons and supporting documents [6][8]. - Businesses can check their tax credit evaluation results and apply for a review if they have objections to the current rating [4][6]. Group 2: Checking Tax Credit Levels - The article outlines the classification of tax credit levels into five categories: A, B, M, C, and D, as per the regulations from the State Administration of Taxation [8]. - Instructions are given on how to log into the electronic tax bureau and navigate to the tax credit management section to view current and past evaluation results [9][10].

Group 1 - The article discusses the implementation of a unified electronic tax bureau system across the country, aimed at standardizing tax-related processes and improving efficiency [1]. - It provides a step-by-step guide for users on how to print the unified non-tax revenue receipt, including options for first-time printing and reprinting [5]. - The article emphasizes the importance of verifying tax payment periods and amounts before proceeding with the issuance of receipts [5]. Group 2 - The source of the information is identified as Shanxi Taxation's promotional materials, indicating a focus on local tax services [7]. - A reminder is included that the platform mentioned is unofficial and serves as a learning resource, not an actual tax fee standard [9].

欢迎扫描下方二维码关注： 公众号改版，会错过最新税惠政策？ 快将" 蓝色柳林财税室 "设为【星标】★ 可以更快收到我们的最新推送哦！ 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信息，对涉税专业服务机构及其服务人员赋予的 专属二维码 ，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。 涉税专业服务信用码分为 涉税专业服务机构信用码 和 涉税服务人员信用码 那么如何申领信用码呢？ 一起来看看吧！ 涉税专业服务机构信用码 一 1.申领信用码 涉税专业服务机构法人或者财务负责人通过电子税务局 "企业业务" 方式登录。 登录后，依次选择 【我要查询】—【涉税信息查询】—【涉税专业服务机构（人员）信用信息查询】 ，进入功能菜单。 点击右上角【申领信用码】，即可领取。 信用码支持通过复制链接或下载二维码图片两种方式获取。 A｜绿色 ：信用分400分=<X=<500分； 3.查看信用码 通过打开链接或扫描二维码图片的方式，进入信息详情界面。 涉税服务人员信用码 二 1.申领信用码 2.获取信用码 点击 【复制链接】 ，可复制信用码展示的链接，经营主体可以通过打开链接查看涉税专业服务机构的信息详 ...

H&R Block, Inc. (NYSE: HRB ) provides do-it-yourself and assisted tax assistance services. The company generates its revenues primarily from tax preparation in the U.S., but also from franchise royalties, related services, and international operations in CanadaI am an avid investor with a major focus on small cap companies with experience in investing in US, Canadian, and European markets. My investment philosophy to generating great returns on the stock market revolves around identifying mispriced securiti ...

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].