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山西:如何通过电子税务局进行申报智能自检?操作步骤
蓝色柳林财税室· 2025-09-25 01:02
欢迎扫描下方二维码关注: 申报智能自检服务功能是纳税人完成税 费种申报后电子税务局自动进行税费种之间的 逻辑关系、合规性地检查,并将检查结果通过 我的提醒等渠道推送给纳税人,引导纳税人及 时自查调整。 纳税人也可自行进行申报智能自检, 查看 税费种之间是否存在比对不符的情况,如何操 作呢。 登录电子税务局,依次点击【我要办税】 -【税费申报及缴纳】-申报智能自检-【申报自 检结果查询】,或者通过首页搜索栏输入"申 报自检结果查询" 关键字搜索, 直接进入申报 自检结果查询功能。 全国特色公司 发生 一 中 三 = ristian and and the production of the see t,如何办理个税专项附 III FIII FE ? 根据《国家税务总局关于修订发 布<个人所得税专项附加扣除操作办法 (试行) >的公告》(国家税务总局公告 2022年第7号)规定,纳税人同时从两 处以上取得工资、薪金所得,并由扣缴 义务人办理上述专项附加扣除的,对 同一专项附加扣除项目,一个纳税年 度内,纳税人只能选择从其中一处扣 除。 国家税务总局山西省税务局 来 源山西税务税宣速递 欢迎扫描下方二维码关注: 温 ...
我有两个任职受雇单位,如何办理个税专项附加扣除?
蓝色柳林财税室· 2025-09-25 01:02
Group 1 - The deadline for the declaration of the employment security fund for disabled persons is September 30 each year, starting from 2021 when the collection method changed from quarterly to annual [6] - The calculation of the employment security fund for disabled persons is based on the number of employees and the average salary of the previous year, using the formula: Annual payment = (Total employees × 1.5% - Actual disabled employees) × Average salary [9] - Companies with 30 or fewer employees are exempt from paying the employment security fund for disabled persons, and the system automatically selects the exemption code during declaration [12] Group 2 - The electronic tax bureau provides a self-inspection service for tax declarations, allowing taxpayers to check for logical relationships and compliance between different tax types [19] - Taxpayers can access the self-inspection feature by navigating through the electronic tax bureau interface, ensuring they can verify their declaration results easily [20] - If there are no applicable tax types for self-inspection, the "Start Self-Inspection" button will be disabled [22]
电税小课堂 | 涉税市场主体身份信息变更,操作指引来了,新电子税务局中如何办理税务信息变更?
蓝色柳林财税室· 2025-09-12 01:14
Core Viewpoint - The article introduces a new section called "Electric Tax Classroom" on the "Shaanxi Taxation" WeChat public account, aimed at helping taxpayers navigate common tax-related issues and streamline the process of tax administration through the electronic tax system [1]. Group 1: Taxpayer Identity Information Change - The article provides a detailed guide on how to change the identity information of tax-related market entities through the electronic tax bureau [2]. - The process supports taxpayers in changing withholding payment information as well [4]. - The change is processed instantly upon submission [4]. Group 2: Operational Steps - To initiate the identity information change, taxpayers must log into the new electronic tax bureau and navigate through the menu: "I want to handle tax" → "Comprehensive Information Report" → "Identity Information Report" → "Change of Tax-Related Market Entity Identity Information" [4]. - If there are changes in registration information from market regulatory departments, the system will automatically display the updated information, allowing taxpayers to confirm or add additional changes [4]. - For changes not related to market regulatory departments, taxpayers can select the change items and fill in the new information before confirming [4][8].
电子税务局丨残疾人就业保障金申报操作指引
蓝色柳林财税室· 2025-08-07 00:49
Core Viewpoint - The article provides a detailed guide on the application process for the 2024 Disability Employment Security Fund (referred to as "Disability Fund"), which started its collection period on August 1, 2024, and will end on August 31, 2025 [2]. Application Process Summary - **Entering the Application Interface**: Users can access the application page through three channels after logging into the electronic tax bureau [4][5]. - **Filling in Application Information**: The application requires filling in the "average number of employees last year," which is calculated by summing the monthly employee counts and dividing by the number of months the business was operational [6][7]. - **Confirming Application Data**: After entering the employee count, users must confirm the "current payable amount," "current exemption amount," and "current payable (refundable) amount" [8]. - **Submitting the Application**: Once all data is verified, users can click "Submit Application" to finalize the process [10]. - **Payment Process**: After successful submission, users can proceed to the payment section by clicking "Pay Now," where they can choose their preferred payment method [12]. Payment Obligations - **Payment Obligors**: Organizations that do not meet the required employment ratio of disabled individuals (1.5% of total employees) are obligated to pay the Disability Fund [17][18]. - **Calculation Standard**: The Disability Fund is calculated based on the difference between the required number of disabled employees and the actual number employed, multiplied by the average annual salary of employees [20][21]. - **Collection Authority**: The local tax authority is responsible for collecting the Disability Fund and will publish the payment status of local organizations by the end of May each year [22]. Exemption Policies - **Exemption Criteria**: Companies with 30 or fewer employees are exempt from paying the Disability Fund [24]. - **Discount Policies**: Organizations employing disabled individuals at a rate of 1% or more but less than 1.5% can pay 50% of the required amount, while those with less than 1% must pay 90% [24].