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山西:自然人电子税务局(扣缴端)申报个人通讯补贴收入扣除填报有变化!操作步骤
蓝色柳林财税室· 2026-02-11 01:44
欢迎扫描下方二维码关注: 根据《国家税务总局山西省税务局关于个人 通讯补贴收入征收个人所得税问题的公告》(国家 税务总局山西省税务局公告2020年第10号) 规定: 个人因通讯制度改革而取得的通讯补贴收入,每月 不超过500元的部分, 可以作为公务费用扣除; 超 过部分并入当月工资,按照"工资、薪金" 所得项目 计征个人所得税。 自然人电子税务局 (扣缴端) 升级前, 扣缴义 务人在预扣预缴 "工资、薪金" 所得个人所得税时, 公务费用以纳税人当年截至本月的累计金额计算 扣除。自然人电子税务局 (扣缴端) 通讯补贴的扣 除, 在工资薪金所得新增界面"本期其他扣除" 栏 中的"其他" 项填写。 来源山西税务税宣速递 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台,所有笔记写作记录的文章及转发的法律法规仅供读者学习 参考之用,并非实际办税费的标准,欢迎交流学习,共同分享学习经验成果。文章版权归原作者所有,如有不妥,请联系删除。 办税日历 五 六 ■ n 1 5 2 3 4 6 7 8 | 9 10 11 12 13 14 15 | | --- | | 16 17 ...
山西办税我知道|电子税务局如何新增办税人员并确认授权?操作流程
蓝色柳林财税室· 2026-02-05 01:20
Group 1 - The article outlines the specific operational process for adding tax personnel and confirming authorization for added personnel through the electronic tax bureau website [2][3][4][5] - Only the legal representative, financial responsible person, or administrator of the company can add billing or tax personnel permissions [2] - The process includes logging into the electronic tax bureau, navigating to the account center, and selecting the option to add tax personnel, followed by entering the required information and confirming [3][4][5] Group 2 - There are two methods for the added tax personnel to confirm authorization: through the electronic tax bureau website or the mobile app [6][7] - The website method involves logging in, navigating to the enterprise authorization management section, and confirming the authorization [6] - The app method requires selecting the relevant authorization items and confirming them within the app [7] Group 3 - The article provides a timeline for various tax declaration and payment deadlines, including value-added tax, consumption tax, and personal income tax [13][14][17] - Specific dates are outlined for the declaration of individual social insurance fees and corporate income tax [13][14][17] - The article emphasizes the importance of timely tax filings and the procedures for individual and corporate tax declarations [14][17]
山西:如何通过电子税务局撤销已统计确认的发票数据?操作步骤
蓝色柳林财税室· 2026-02-05 01:20
Core Viewpoint - The article provides a detailed guide on how taxpayers can revoke previously confirmed invoice data through the electronic tax bureau, ensuring compliance and accuracy in VAT declarations [3]. Group 1: Steps for Revoking Invoice Confirmation - Taxpayers must log into the electronic tax bureau and navigate to "Tax Handling" > "Invoice Usage" > "Invoice Purpose Confirmation" [5]. - On the "Invoice Confirmation" page, users should click on "Deduction Class Confirmation" to access the relevant options [7]. - In the "Statistical Confirmation" interface, users can click the "Revoke Confirmation" button, and upon confirmation, the previously confirmed invoice data will be revoked [8]. Group 2: Querying Invoices for Revocation - Users can select "Checked" in the "Check Status" column and specify the invoice date range to query the relevant invoices that need revocation [10].
适用重规范 ▏餐饮业税率关键问题梳理
蓝色柳林财税室· 2026-02-03 07:48
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台,所有笔记写作记录的文章及转发的法律法规仅供读者学习 参考之用,并非实际办税费的标准,欢迎交流学习,共同分享学习经验成果。文章版权归原作者所有,如有不妥,请联系删除。 中国女友 太原税务 供稿:青岛税务 审核:青岛市税务局纳税服务和宣传中心 编发:青岛市税务局纳税服务和宣传中心 来源青岛税务 欢迎扫描下方二维码关注: TIMETO 174566 : 您好! 这里是青岛12366纳税 缴费服务热线,请问有什么可 以帮您? 电子税务局APP为什么无法指 纹和扫脸登录? 电子税务局APP登录改为"账号密 码+手机号短信验证"的登录方 式,指纹、刷脸登录暂不开放。 型式 纳税缴费服务热线 【税费政策】 现在可以缴纳灵活就业 弄老保险吗? 灵活就业人员养老保险的集中征缴 期为每年的7至12月, 缴费人需在每年缴 费基数标准公布后,选择适当的缴费基数 向税务部门进行缴费。 ...
你问我答丨自然人使用电子税务局征纳互动服务,如何选择主管税务机关?操作步骤
蓝色柳林财税室· 2026-01-25 13:35
Group 1 - The article provides a detailed guide on how to use the Electronic Tax Bureau APP for tax-related services, emphasizing the interaction with the virtual assistant "Yueyue" for inquiries and assistance [2][7]. - Users must log in as individuals and select their local tax authority down to the district or county level to access services [4][10]. - After selecting the service authority, users can input their questions, and "Yueyue" will provide intelligent responses or allow for human interaction if needed [3][30]. Group 2 - The article outlines the steps for modifying the service authority in case of logging in from a different location, ensuring users can still access the correct tax services [8][19]. - For local logins, users can also modify their service authority by navigating through the app to the personal center and selecting the appropriate authority [13][28]. - It is recommended to select the service authority down to the district or county level to enhance the tax service experience and ensure accurate connections with staff [30].
你问我答丨小微企业如何通过电子税务局APP快速提交涉税诉求?操作步骤
蓝色柳林财税室· 2026-01-24 01:43
欢迎扫描下方二维码关注: 1.登录电子税务局APP。 2 .成功登录后,点击【身份切换】,选择合适的企业身份,点击【切换】。 温馨提示:也可以通过"小微意见快响"页面的"公众意见",查找与自身需求相同的意见。点击进入"公众意见详情"页面,可以了解该条意见内容和税 务机关回复详情等信息。点击【我有同样意见】,可输入并提交涉税诉求或意见,步骤与新增意见相同。 6.提交成功后,可近期再次登录电子税务局APP,身份切换到提出意见的企业身份后,依次点击【办&查】→【综合信息】→【小微意见快响】,进 入"我的意见"页面,查看意见状态。 7.点击状态为"已回复"的意见,进入意见详情页面,可查看税务机关回复的内容。点击【去评价】,可对本次服务进行评价。 来源:国家税务总局菏泽市税务局 国家税务总局单县税务局 3. 进入功能页面后,依次点击【办&查】→【综合信息】→【 小微意见快响 】。 4.进入"小微意见快响"页面后,点击【去新增】。 5.进入"意见编辑"页面,输入意见主题和意见内容,并上传资料后,点击【提交】,即完成涉税诉求或意见的提交。 审核:国家税 务总局山东 省税务局征管和科技发展处 编发: 国家税 务总局山东省税务 ...
个体工商户经营所得汇算时,为雇员缴纳的社会保险费能否税前扣除?
蓝色柳林财税室· 2026-01-15 01:42
Group 1 - The article discusses the tax deduction policies for individual businesses regarding various insurance contributions, including basic pension, medical, unemployment, maternity, work injury insurance, and housing provident fund, which are deductible according to specified standards [2] - Individual businesses can deduct supplementary pension and medical insurance contributions for employees, limited to 5% of the total wages paid to employees; any excess is not deductible [2] - For the business owner, supplementary pension and medical insurance contributions are deductible based on three times the local average salary from the previous year, also limited to 5% of this base; any excess is not deductible [2] Group 2 - The article specifies that commercial insurance premiums paid by individual business owners or for employees are not deductible, except for certain safety insurance premiums for special occupations and other commercial insurance as permitted by the Ministry of Finance and the State Administration of Taxation [2]
山西:电子税务局如何查询纳税人已核定的税种信息及补充税(费)种申请?操作步骤
蓝色柳林财税室· 2026-01-09 01:40
Group 1 - The article provides guidance for taxpayers on how to query their recognized tax types through the electronic tax bureau [2][3] - Taxpayers can supplement unrecognized tax types by following specific procedures outlined in the article [5][6] - Detailed information about recognized tax types, including tax categories, payment deadlines, and tax rates, can be accessed through the "Taxpayer Information Query" section [4][3] Group 2 - The electronic tax bureau offers various services, including tax declaration, payment, and information reporting, which can be accessed online [6][18] - Taxpayers are encouraged to utilize the electronic tax bureau or its app for tax-related services, with options for remote assistance available if needed [22][23] - The article emphasizes the importance of timely tax declaration and payment, providing specific deadlines for various taxes [15][16]
办税我知道|个人在电子税务局APP中进行存款账户报告后,如何首次签订三方协议?
蓝色柳林财税室· 2026-01-08 01:33
欢迎扫描下方二维码关注: 来源山西税务 欢迎扫描下方二维码关注: JIJ MII I 表来大厅办理。资料没问题的话,到窗口具体 处理就可以了。 il : 如果税人资料齐全的话,您就会根据他提 供的数据, 当场在系统中为他修改报表嘛? MI 是的,对相关数据进行修改后,我们还需 要实名办税人员在纸质报表上盖章,以便我们 留存。 il : 那么修改后的报表,在电子税务局的哪 个地方能看到呢? 纳税人可以在电子税务局【我要查询】— 【一户式查询】—【一户式查询】—【申报信 息查询】模块进行查看。 | 2 全国统一规范电子税务局 1 北京 | | 百页 我要办税 我要查询 公众服务 助方特色 | | | | --- | --- | --- | --- | --- | | | 用者由劲 | 面積入列建司 | (a) | | | | 税务文书电子送达带闭 | | | | | | 沙粉宫殿养词 | 中式管理 | | | | | 要托代程协议查询 | 单后包括营销 | 快申报查询 | 应声交通营运 | | | | 土地墙面设计检查询 | 任政信息管理 | 像数值量预测 | | | 伊朗 | 银代迈人申报登录官官 | 预维成故 ...
企业变更人员一件事操作指南(第一期)
蓝色柳林财税室· 2025-12-13 08:34
Group 1 - The article discusses the process for changing the legal representative and tax-related information through the national unified electronic tax bureau in Jiangsu [2][3][11] - It outlines two methods for making these changes: via the electronic tax bureau website and the electronic tax bureau app [6][13] - The article emphasizes the need for the legal representative to complete real-name authentication if not already done [2][9] Group 2 - Method one involves logging into the electronic tax bureau website, navigating to the identity information report, and selecting the relevant change project [11][12] - Method two requires using the electronic tax bureau app to access the information report and change the necessary details [13][21] - After making changes, the new financial responsible person must log in as a natural person to confirm the authorization [9][16]