在电子税务局签订三方协议后,可以通 过电子税务局【三方协议签订】模块,对已签 订的三方协议进行修改、终止、作废及下载操 作。 操作步骤 以企业业务登录电子税务局, 点击【我要 办税】-【综合信息报告】-【三方协议签订】。 欢迎扫描下方二维码关注： | 2 全国统一规范电子税务局 ● 山西 | 首页 | 我要办税 我要查询 公众服务 地方特色 | | | O | | --- | --- | --- | --- | --- | --- | | 我要办税 | 高棉米 | Q 是近傅用: | 三方协议签订 | 税费能 | × | | 综合信息报告 | | | | | | | 发豪使用 | 自份信息报告 | | | | | | 税费申报及维纳 | 进税市场主体息份信息变更 地田念甘宫区域 | 非居民企业身份信息采集 应用报税费种信息投告 | | 非正常状态解除 | | | 证明开具 | 制度信息报告 | | | | | | 與他事项目造 | 欠税人报告 | 存款账户账号投告 | | 三方协议签订 | | | 男婴哪里我去之心生产品给四 | 财务会计制度及核算软件备案报告 | 税务文书电子送达前议签订 | | | | | ...

Core Viewpoint - Taxpayers providing construction services must prepay value-added tax (VAT) based on the balance of received advance payments after deducting subcontractor payments upon receipt of the advance payments [1]. Group 1: Tax Payment Process - Step 1: Log in to the electronic tax bureau as a registered enterprise or through the "specific subject login" for "cross-regional reporting" [2]. - Step 2: Navigate to "Tax Declaration and Payment" and select "Prepayment Declaration of VAT and Additional Taxes" [3]. - Step 3: Confirm the pre-filled tax declaration results, making necessary corrections if discrepancies exist, and ensure the tax period is correct [4]. - Step 4: After confirming the declaration data, proceed to submit and complete the payment for the declared taxes [4]. Group 2: Tax Rates - The prepayment rate for items under the general taxation method is 2%, while for items under the simplified taxation method, it is 3% [4].

Core Viewpoint - The article outlines the process for taxpayers to restore their tax credit after correcting any tax payment misconduct, as per the announcement by the State Taxation Administration regarding the "Tax Payment Credit Management Measures" effective from July 1, 2025 [1][10]. Group 1: Steps for Tax Credit Restoration - Step 1: Log into the electronic tax bureau, navigate to "Tax Payment" and select "Tax Credit Management" [1]. - Step 2: In the "Tax Credit Management" interface, click on "Evaluation Year" to view the tax credit evaluation status and deduction details for different years [2]. - Step 3: Click on "Apply Adjustment," where the system will automatically recommend eligible services based on the current year's credit evaluation. Select the reason for restoration and submit the application [2][3]. - Step 4: After submission, wait for the tax authority's review. The progress can be checked in the "Tax Information Query" section [3]. Group 2: Important Dates and Regulations - The "Tax Payment Credit Management Measures" will be implemented starting July 1, 2025, as per the announcement by the State Taxation Administration [10]. - Common evaluation indicators for tax credit include failure to submit tax declarations on time, which is penalized with points deducted from the credit score [11].