Core Viewpoint - The article provides guidance on using the electronic tax bureau for various tax-related inquiries and processes, including checking the status of tax declarations, handling overdue payments, and understanding eligibility for tax exemptions. Group 1: Tax Declaration and Inquiry - Users can check the cancellation time of tax declarations through the "One-stop Query" module by selecting the type of declaration and the cancellation flag [2] - To check for overdue payments, users must log in as a business entity and navigate to the "Account Query" section [3] - The system allows users to query illegal and violation information by selecting the processing status and setting date ranges [4] Group 2: Employment Tax Exemption - According to the announcement from the Ministry of Finance, companies with fewer than 30 employees are exempt from the disability employment security fund from January 1, 2023, to December 31, 2027 [7] - The new electronic tax system determines eligibility based on taxpayer registration information, and users can verify their status through the "Taxpayer Information Query" [7][8] - Non-enterprise entities are not eligible for the exemption but may qualify for reduced payments under the same policy [9] Group 3: VAT and Additional Tax Corrections - If a VAT and additional tax declaration has already been submitted, users cannot make corrections to the prepayment declaration [10] - Users encountering issues with social credit codes during VAT prepayment must ensure their registration information is consistent with the unified social credit code [10] - For correcting stamp duty declarations, users should follow specific steps to access the correction interface and submit necessary changes [18][19][23]

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 provides guidance on how newly established enterprises can manage their tax obligations through the electronic tax bureau, specifically regarding the recognition of tax types and the submission of tax reports [2][5]. Group 1: Tax Type Recognition - Newly established enterprises can add tax types for corporate income tax quarterly prepayment through the electronic tax bureau by following specific steps [2][4]. - The process involves accessing the "Tax Types to be Reported" module and clicking the "Add Tax Type" button to submit the necessary information [5][6]. Group 2: Tax Source Issues - If an enterprise encounters issues with land value-added tax source collection, it may need to contact the tax authority to delete incorrect tax source information before re-collecting the tax source [6]. - The system may show "0" for the cumulative water extraction amount in the first quarter of 2024 due to annual cumulative calculations [8]. Group 3: Credit Rating Management - After a credit rating repair, the electronic tax bureau requires time for information synchronization, which may delay the update of the credit rating status [8]. - If an enterprise cannot select a year for credit rating repair, it should verify if there have been any changes in registration status, as only normal status years will be displayed for repair [9].

欢迎扫描下方二维码关注： 1、我单位2025年第一季度印花税已申报，在申报信息查询模块可以查询到已申报信息，但在开具完税证明模块查询不到已缴纳的税款信息怎么办？ 遇到此类情况，请确认您单位是否已完成税款缴纳，如已完成，请确认2025年第一季度印花税税款是否为抵缴的税款，如为抵缴的税款则不显示，完 税证明只体现实际缴款的税款信息。 2、我单位申报环境保护税，使用模板文件导入时提示污染物排放量不正确，怎么办？ 导入文件中"污染物排放量计算方法"为"监测机构检测"的，"污染物排放量"项会根据填写数据自动带出，在导入文件中请勿填写该项。 3、我单位是新办纳税人，为分支机构，确认开业信息时，系统带出的上一级机构信息显示"真实性验证未通过"怎么办？ 如总机构信息带出与实际状态不一致，您可自行修改上一级机构信息，录入纳税人识别号后按回车键，系统将自动带出纳税人名称及纳税人状态，然 后补充其他数据项后提交即可。 4、我单位财务会计制度及核算软件备案执行的是小企业会计准则，之前维护的备案中，按年报送的信息里没维护现金流量表能否添加？ 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 ...

欢迎扫描下方二维码关注： 一、调整新办纳税人开业功能 优化内容： 如系统检索到行政区划数据不准确或缺少时，纳税人可自主选择该项信息。 功能操作： 自然人登录山东省电子税务局，点击"我要办税—综合信息报告—新办纳税人开业"，行政区划数据不准确或缺少时，纳税人可自主选择该项信息,如 下图所示： 二、调整居民企业（查账征收）企业所得税年度申报功能 优化内容： 山东省电子税务局近期优化调整了新办纳税人开业、居民企业（查账征收）企业所得税年度申报等功能。小编梳理了操作说明，第一时间分享给大 家！ 居民企业查账征收年度申报填表式申报页面右上角提供"导入"功能按钮。 功能操作： 登录山东省电子税务局，点击"我要办税—税费申报及缴纳—居民企业（查账征收）企业所得税年报申报"功能，点击"导入"按钮，可下载模板文件， 填写数据后选择将该文件导入，如下图所示： 三、调整代收代缴车船税申报功能 优化内容： 优化代收代缴车船税页面扣款属期选择逻辑，针对修改税费种认定信息后申报期限重叠的纳税人，可手动选择正确的属期。 功能操作： 登录山东省电子税务局，点击"我要办税—税费申报及缴纳—代收代缴车船税税申报"，如下图所示： 四、调整免抵退税 ...