欢迎扫描下方二维码关注： 来源：北京税务 供稿：北京丰台税务 自然人取得劳务报酬， 代开发票环节如何缴纳个人所得税？ 个人所得税以所得人为纳税人，以支付所得的单位或者个人为扣缴义务人。 政策依据 《中华人民共和国个人所得税法》 扣缴义务人向居民个人支付劳务报酬所得、稿酬所得、特许权使用费所得，按次或者按月预扣预缴个人所得税。具体预扣 预缴方法如下： 劳务报酬所得、稿酬所得、特许权使用费所得以收入减除费用后的余额为收入额。其中，稿酬所得的收入额减按百分之七十计 算。 减除费用：劳务报酬所得、稿酬所得、特许权使用费所得每次收入不超过四千元的，减除费用按八百元计算；每次收入四千元 以上的，减除费用按百分之二十计算。 应纳税所得额 ：劳务报酬所得、稿酬所得、特许权使用费所得，以每次收入额为预扣预缴应纳税所得额。劳务报酬所得适用百 分之二十至百分之四十的 超额累进预扣率 ，稿酬所得、特许权使用费所得适用百分之二十的比例预扣率。 劳务报酬所得应预扣预缴税额=预扣预缴应纳税所得额×预扣率-速算扣除数 稿酬所得、特许权使用费所得应预扣预缴税额=预扣预缴应纳税所得额×20% 政策依据 《国家税务总局关于全面实施新个人所得税法若 ...

Group 1 - The article discusses the process of issuing electronic invoices, specifically focusing on the "blue invoice" feature, which includes immediate invoicing, QR code invoicing, and copy invoicing methods [3][4][6] - It outlines the steps for filling out invoice information, including buyer and seller details, invoice specifics, and optional remarks [6][10][11] - The article emphasizes the importance of verifying invoice information before final submission to ensure compliance and accuracy [10][11] Group 2 - The article highlights the tax policies applicable to internet platform enterprises, particularly regarding the handling of personal income tax and value-added tax for platform workers [25][28] - It details the procedures for internet platform enterprises to assist workers in tax declaration and payment, including identity verification and submission of tax forms [30][31] - The implementation date for the new tax regulations is set for October 1, 2025, indicating a significant change in tax handling for platform workers [31]

Core Viewpoint - The article provides guidance on how to check the tax credit rating of a business and the criteria for being classified as an A-level taxpayer, emphasizing the importance of tax compliance for businesses in maintaining a good credit rating [2][4][7]. Group 1: Checking A-Level Taxpayer Status - Businesses can verify if a partner is an A-level taxpayer by accessing the list published by the tax authorities on the National Taxation Bureau's website [2]. - The A-level taxpayer list is updated monthly and includes businesses that have improved their rating through various evaluations [2]. Group 2: Querying Own Tax Credit Rating - Companies can check their own tax credit rating through the national unified electronic tax bureau, following specific operational steps [4]. Group 3: Criteria for Not Being Rated A-Level - Certain conditions disqualify businesses from being rated as A-level taxpayers, including: - Operating for less than three years [7]. - Having a previous year's rating of D [7]. - Reporting zero VAT for three consecutive months or a total of six months within the evaluation year [7]. - Failing to maintain proper accounting records as per national standards [7]. Group 4: Impact of Non-Punishment on Tax Credit Rating - If a business is not penalized by tax authorities under the "first violation not punished" policy, it does not affect their tax credit rating [7].

Core Viewpoint - The article provides a detailed guide on how taxpayers can adjust their invoice limits through the electronic tax bureau due to increased business volume, ensuring they have sufficient invoice capacity for their operations [2][4]. Group 1: Invoice Limit Adjustment Process - Taxpayers can log into the electronic tax bureau and navigate to the "Invoice Limit Adjustment Application" section to initiate the process [2][3]. - In the "New Application" page, basic information is automatically populated, and taxpayers must select the type of adjustment (short-term) and specify the amount needed [4][6]. - Required supporting documents include purchase contracts or other materials that verify transaction authenticity, as well as fixed asset documentation [7][8]. Group 2: Application Submission and Review - After filling out the application and uploading necessary attachments, taxpayers can submit their adjustment request and await manual review by tax authorities [8][7]. - The application process emphasizes the importance of providing clear and accurate information to facilitate approval [4][6]. Group 3: Additional Services - Taxpayers are encouraged to utilize online services through the electronic tax bureau or its app for convenience, with options for remote assistance available if needed [24][25]. - The article highlights the importance of real-name verification and the need for taxpayers to stay informed about their tax obligations and rights [22][21].

Group 1 - The article discusses the promotion of rural characteristic industry development through tax incentives for agricultural production [1] - It highlights that land used for picking and sightseeing agriculture is exempt from urban land use tax for qualifying units and individuals [1] - The policy is based on the "Interim Regulations on Urban Land Use Tax of the People's Republic of China," specifically Article 6, which defines land directly used for agricultural production [1] Group 2 - The article provides a reference to the notification from the Ministry of Finance and the State Administration of Taxation regarding property tax and urban land use tax policies [1] - It emphasizes the conditions under which the tax exemption applies, ensuring compliance with relevant regulations [1]

Group 1 - Taxpayers engaged in production and operation must report all bank account information to the tax authority within 15 days of opening or changing accounts [1] - The reporting can be done through the electronic tax bureau APP, specifically in the "Deposit Account Reporting and Tripartite Agreement Signing" module [1] - The process involves logging into the electronic tax bureau as a business entity and navigating to the relevant sections for reporting [3] Group 2 - After submitting the account information, taxpayers can view and download the "Taxpayer Deposit Account Report Form" [7][8] - The system allows for the signing of a tripartite agreement, which requires acknowledgment of the "Tax Payment Transfer Agreement" [3] - Taxpayers can also access credit information for tax-related professional service institutions through the electronic tax bureau [15][17]

Core Points - The article provides a detailed guide on how to use the electronic tax bureau app for querying and entrusting tax-related professional service institutions [1][2][3]. Group 1: Querying Tax Service Institutions - Users can log in to the electronic tax bureau app and navigate to the "Tax Professional Service Institution Query and Entrustment" section to search for relevant institutions [1]. - The query results can display various institutions based on input criteria, including credit scores and service details [2][6]. - Users can refine their search by entering specific conditions such as evaluation year and location [6][7]. Group 2: Information Access and Entrustment Process - The query results page allows users to view detailed information about each institution, including legal representatives and service counts [9]. - If users wish to entrust a service institution, they can fill out the required service information and save it, which will initiate a confirmation process with the institution [11].

Group 1 - The article provides a step-by-step guide for using the electronic tax bureau app to pay taxes, including selecting tax fees and confirming payments [3] - It emphasizes the importance of accurate and complete information when filling out the export tax refund application form, particularly the bank account details [11] - The article mentions that export enterprises must provide specific documentation to the tax authority for export tax refund registration [10][11] Group 2 - The article references a policy announcement from the State Administration of Taxation regarding the management of certain tax administrative approval matters [8] - It highlights that the blue Liulin financial and tax office is a non-official platform aimed at sharing learning experiences and should not be considered an official tax standard [7]

Core Viewpoint - The article provides a detailed guide on how authorized personnel can manage tax declaration permissions for individual income tax prepayment through the Natural Person Electronic Tax Bureau platform [2][8]. Group 1: Authorization Process - Legal representatives, financial officers, or personnel with withholding management authority can log into the Natural Person Electronic Tax Bureau to authorize individuals for personal income tax prepayment declaration [2][4]. - The process involves navigating to "Personal Information Management" and selecting "Tax Authority Management" to choose the enterprise for which permissions are to be granted [4][6]. - After entering the new authorized personnel's basic information and selecting the type of withholding authority, the authorization can be confirmed and completed [8]. Group 2: Tax Declaration Guidelines - The article outlines that starting from October 1, 2025, internet platform enterprises must report the identity and income information of operators and employees within the platform [19]. - It also mentions that the new corporate income tax prepayment declaration forms will be implemented for residents' enterprises, with specific adjustments to the reporting requirements [17][18]. Group 3: Online Services - Taxpayers are encouraged to use the electronic tax bureau or its app for tax-related services, with options for remote assistance available through the "Yueyue" online consultation service [23][24]. - The article emphasizes the importance of completing real-name authentication on the electronic tax bureau for accessing various tax services [25].

Core Points - The article discusses the annual enrollment and payment process for urban and rural residents' basic medical insurance, emphasizing the use of the "Electronic Tax Bureau" for convenient payment [1][16]. Group 1: Electronic Tax Bureau App - Users can open the Electronic Tax Bureau App, log in, and navigate to the social security payment section to handle urban and rural medical insurance payments [2]. - The payment can be made for oneself or others by selecting the appropriate option and entering the required identification details [4]. - After confirming the payment information, users can choose from various payment methods, including third-party payment, agreement payment, or mutual account payment [5][6]. Group 2: Electronic Tax Bureau Web - Users can access the national unified Electronic Tax Bureau website, log in, and select "Natural Person Business" to proceed with the payment [8][9]. - The login process includes verification through SMS and requires users to register if they are not already registered [11]. - Similar to the app, users can select the payment option for themselves or others, confirm the payment details, and choose a payment method [15][16]. Group 3: Payment Completion - After completing the payment, users can check their payment status or print the payment receipt through the social security business module [6][16]. - The article highlights that the enrollment and payment for the 2026 urban and rural residents' basic medical insurance has begun, encouraging residents to utilize the Electronic Tax Bureau for convenience [16].