欢迎扫描下方二维码关注： 来源宁波税务 ▲戳蓝色字关注蓝色柳林财税室 2026年度社会保险费缴费工资申报工作已于2026年1月1日起正式启动。为更好帮助广大缴费人了解缴费政策和操作流程，顺利完成申报，今 天我们来看： 如何通过电子税务局App进行年度缴费工资申报和已申报工资调整？ 电子税务局 如何知道电子游念局App K F F E C M P L S E P B F F S F TIECH FOOSSHER? T CHARE FRE 年度缴费工资申报 Step.01 功能入口 登录【电子税务局App】-登录页面下方 【办&查】-【社保业务】-【年度缴费工 资申报】。 2 6 8 8 8 Step.02 进行申报 点击进入【年度缴费工资申报】模块, 系统会自动带出已参保未申报缴费工资 的老员工信息。在【月缴费工资】一栏 内，填写该职工的上年月平均工资。 Step.03 提交工资申报 工资填报完成后，确认工资填写无误, 全部勾选或部分勾选工资记录，点击 【提交】按钮，即可完成填报。 已申报工资调整 Step.01 功能入口 登录【电子税务局App】-登录页面下方 【办&查】-【社保业务】-【已申报工资 调整】。 ...

欢迎扫描下方二维码关注： 来源：北京税务 供稿： 北京西城税务 电子税务局（WEB端） 1 第一步：进入开票界面 1.法定代表人、财务负责人、开票员或有发票业务权限的办税员，以企业业务身份登录全国统一规范电子税务局。 方式一： 直接输入项目名称，系统通过智能匹配提供相似选项以供选择； 在首页左下角的"热门服务"中，点击【发票业务】，进入【 蓝字发票开具 】模块。 也可以在首页进入【我要办税】，左侧菜单栏选择【发票使用】，在"发票开具"下点击【蓝字发票开具】。 | 一规范电子视务局 ● 北京 | | 西页 美国分税 国家自网 北方网色 | | | | --- | --- | --- | --- | --- | | | 我要办程 | 调检人对辅同 | 0 | | | | 务企图中用地平台 | | | | | | 绿合银期限值 | 2007-02-01 | | | | | | 代州带值反世界 | 发展大三红本 | 代开作服 | | | 发展使用 | 代代法国不动产（影院方） | 工具体制发展中通 | 工作会员工本工具 | | | 发表中反及鼓体 | 种重庆代作发展中方 | | | | | 时候全部 | 发票申报 | ...

Group 1 - The article provides guidance on how flexible employment individuals can confirm their social security payment status through the electronic tax bureau [4][5][6]. - It outlines a step-by-step process for checking payment status via both the web portal and the mobile app of the electronic tax bureau [5][6]. - The article emphasizes the importance of entering the correct declaration date or payment period to retrieve accurate payment information [6]. Group 2 - It mentions that taxpayers whose annual taxable sales exceed a specified threshold must register as general taxpayers, detailing what constitutes annual taxable sales [13]. - The article clarifies that the annual taxable sales amount includes sales made within a continuous 12-month period, excluding certain transactions like the sale of intangible assets or real estate [13]. - It notes that these regulations will take effect starting January 1, 2026 [13]. Group 3 - The article specifies which taxpayers can use a quarterly tax period, including small-scale taxpayers and certain financial institutions [17][18]. - It references the relevant legal framework governing these provisions, indicating that specific taxpayer categories are defined by the State Council's tax and finance authorities [18].

Core Viewpoint - The article provides a detailed guide for employees and flexible workers in Xiamen on how to check their social security payment status through various online and offline channels, emphasizing the use of the Electronic Tax Bureau App for convenience [2][4]. Group 1: Online Query Process - Users can log into the Electronic Tax Bureau App, set the location to "Xiamen," and navigate to the social security business section to check their payment status [2][8]. - The app allows users to access their social security report, where they can find personal payment information and check if payments have been made for the current month [4][12]. - Users need to select the payment period and status to view their declaration records, confirming payment if specific dates are displayed [7][13]. Group 2: Information for Flexible Workers - Flexible workers can also use the Electronic Tax Bureau App to check their social security payment status by following similar steps as regular employees [8][11]. - The app provides a comprehensive report that includes details on various insurance types and payment statuses, ensuring that flexible workers can manage their social security effectively [12][13].

Core Viewpoint - The article emphasizes the importance of correctly issuing invoices for labor services provided by individuals to businesses, warning against using inappropriate invoices like meal or transportation receipts, which cannot be deducted for tax purposes and may involve risks such as fraudulent invoicing [2]. Group 1: Invoice Application Process - Individuals can apply for labor service invoices through the electronic tax bureau, which can be accessed via a mobile app [2]. - The first step involves selecting the location (e.g., Beijing) and completing facial recognition on the app [4]. - Users must click on "General Invoice Application" and then "New Application" to fill in the sales information [5][6]. - The application requires verification of personal identity as the seller, and users must provide buyer information, including whether the buyer is an individual [9]. - Users must specify the taxable sales location and provide project details, including project name and amount, selecting the appropriate tax rate [10][12]. - After confirming tax information, users can submit the application and await approval from the tax authority [15]. Group 2: Invoice Download Process - To download the issued invoice, users can access the "Invoice Information Query" section in the app, selecting the date range for their application [17]. - Once the application status shows "Pending Issuance," users can click to issue the invoice, which will then change to "Issued," allowing for download [18].

Core Viewpoint - The article emphasizes the importance of tax credit evaluation results as a "golden signboard" for enterprises, highlighting its role in integrity, bidding, financing, and policy benefits. Group 1: Tax Credit Evaluation Process - The electronic tax bureau app allows users to quickly check the tax credit evaluation results of enterprises [1] - Users can log in to the app, switch to the required enterprise, and access the tax credit management section to view evaluation results [2] - The system displays credit evaluation results for the past three years, with options to view detailed scoring and deduction standards [3] Group 2: Individual Income Tax Special Deductions - Taxpayers must confirm or report their eligibility for individual income tax special deductions through the app from December 1 to December 31 [8] - Medical expenses exceeding 15,000 yuan after insurance reimbursement can be deducted, with a limit of 80,000 yuan for the year [11][21] - Taxpayers can choose to deduct medical expenses for themselves or their spouse, while expenses for minor children can be deducted by either parent [13] Group 3: Important Considerations for Deductions - Taxpayers should retain original or copied receipts for medical services and insurance reimbursements for verification [15] - If both spouses have qualifying medical expenses, they can choose to deduct all expenses under one spouse, with a combined maximum deduction limit of 160,000 yuan [17] - Medical expenses incurred across different years can be deducted based on the settlement date of the expenses [18][19]

Group 1 - The article emphasizes that digital invoices (数电发票) and paper invoices have the same legal validity, and the process for obtaining them is simplified, allowing new taxpayers to issue invoices immediately upon registration [2] - Individual business owners can issue digital invoices through the electronic tax bureau, either by accessing the "发票业务" section or the "我要办税" section [3] - The electronic tax bureau app allows users to issue digital invoices conveniently from their mobile devices, enhancing accessibility [4] Group 2 - In cases of invoice errors or product returns, individuals must issue a red digital invoice to rectify the situation [5] - If the total invoice issuance limit is insufficient due to increased business activity, taxpayers can apply for an adjustment of the invoice limit from the tax authority [5] - The electronic tax bureau provides a feature to set the duration between facial recognition authentications, which can improve the efficiency of issuing invoices [6]

Group 1 - The article discusses the "Precise Push" feature by tax authorities, which helps small businesses identify applicable tax incentives [2][4][5][7] - It outlines various methods for accessing tax incentive information, including the electronic tax bureau, the tax bureau app, and SMS notifications [2][4][5][7] Group 2 - Small-scale taxpayers with monthly sales not exceeding 100,000 (or quarterly sales not exceeding 300,000) are eligible for VAT exemption according to the announcement by the Ministry of Finance and the State Taxation Administration [14][15] - The VAT exemption policy for small-scale taxpayers is effective until December 31, 2027 [14]

Core Viewpoint - The article provides a detailed guide on how to confirm and print the payment receipt for the Urban and Rural Residents Basic Medical Insurance through the Electronic Tax Bureau, emphasizing the convenience of online services for residents [1][12]. Group 1: Payment Confirmation Process - Residents can confirm their social security payment results and obtain receipts via the Electronic Tax Bureau App or the Ningbo government service self-service terminal [1]. - To use the Electronic Tax Bureau App, users need to log in, navigate to the "Social Security Fees" section, and print the payment receipt from the "Print Payment Receipt" module [3][4]. - The web version of the Electronic Tax Bureau requires users to log in, select "Natural Person Business," and access the "Social Security Business" to view their payment results [7][8]. Group 2: Receipt Generation - After completing the payment, users can generate an electronic payment receipt by entering the payment date and selecting options for printing for relatives [10][11]. - The payment receipt includes details such as the taxpayer identification number, payment amount, and the period for which the payment was made [6][4]. Group 3: Additional Resources - The article mentions various methods for paying the Urban and Rural Residents Medical Insurance, including Alipay, WeChat, and self-service terminals, providing a comprehensive overview of available options [12].

Core Viewpoint - The article discusses the implementation of electronic delivery of social insurance fee documents in Ningbo starting from November 1, 2025, aimed at enhancing payment service convenience and protecting the rights of payers [2]. Group 1: Electronic Delivery Process - Taxpayers can log into the electronic tax bureau app, select the social insurance fee section, and sign the electronic document confirmation to enable electronic delivery [3][4]. - The system will automatically verify if the electronic document confirmation has been signed and prompt users to activate the electronic delivery feature if not already done [4]. Group 2: Document Querying - Users can query their electronic documents by logging into the app, selecting the social insurance fee section, and accessing the electronic document delivery query feature, which displays all unread documents [4]. Group 3: Related Recommendations - The article also references previous guides on various functionalities within the electronic tax bureau app, including how to handle social insurance fee adjustments and invoice management [6].