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].

Core Viewpoint - The article addresses common issues faced by taxpayers in the Shandong Province regarding electronic tax filing and provides solutions for various tax-related queries. Group 1: Tax Filing Issues - If a unit has declared the stamp duty for Q1 2025 but cannot find the payment information in the tax certificate module, it is advised to confirm if the tax payment has been completed and whether it is a tax offset, as offset payments will not display in the tax certificate [2][3]. - When encountering an error regarding incorrect pollutant discharge amounts during the import of environmental protection tax data, it is important to ensure that the "pollutant discharge calculation method" is set to "monitoring agency detection" and not to fill in the discharge amount in the import file [4]. Group 2: New Taxpayer Registration - For newly established taxpayers, if the system shows "authenticity verification failed" for the upper-level institution information, the user can manually modify the upper-level institution information by entering the taxpayer identification number, which will auto-populate the taxpayer name and status [4]. Group 3: Accounting Standards and Reporting - Units following the small enterprise accounting standards can add a cash flow statement to their previously maintained records if it was not included in the annual report [4]. - Taxpayers can modify their accounting system registration information through the electronic tax bureau, but if the registration has been previously submitted, modifications to the annual report are not allowed unless the current registration is terminated first [9].

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 ...