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矿产资源专项收入信息采集
蓝色柳林财税室· 2025-11-17 10:00
Group 1 - The article discusses the transfer of residents' island usage fees to the tax department for collection, aiming to enhance the management of special revenue from mineral resources [4] - A new electronic tax system has been introduced for taxpayers to report and pay special revenue from mineral resources, which is generated automatically based on data input from third-party sources or the tax authority [4] - Taxpayers are required to declare and pay the special revenue projects according to relevant regulations and rules [4] Group 2 - The electronic tax bureau provides various functionalities including non-tax revenue declaration, tax fee declaration, and financial report submission [5] - Taxpayers can log into the new electronic tax bureau to access the declaration forms and submit their applications [6] - The article mentions specific deadlines for the declaration of special revenue from mineral resources, indicating a structured timeline for compliance [6] Group 3 - E-commerce enterprises are required to provide relevant materials to the tax authority for record-keeping and must report any changes within 30 days [12] - New e-commerce enterprises can directly handle paperless export tax refund applications, categorized under three types for management purposes [12][15] - The article emphasizes that e-commerce businesses can submit export tax refund applications and related electronic data through the electronic tax bureau [13]