欢迎扫描下方二维码关注： 个人（自然人）给企业做了个设计、讲了堂课或者干了其他劳务活，企业方要求提供发票才能支付劳务费 ， 个人却使用餐费发票、交 通费发票凑数？千万不要这样做！这类发票不仅无法税前扣除，还存在虚开等风险，例如 ↓ 个人代开 劳务费发票 很便捷！ 可通过电子税务局等渠道向税务机关申请代开发票！在手机应用市场搜索 "电子税务局" （App图标如下图），下载 安装，进行注册，登录后可申请代开劳务发票。 具体操作步骤下拉查看。 （以北京市为例） 自然人代开发票申请步骤 第一步 首页左上角定位选择 "北京市" ，点击首页 "代开增值税发票" ，根据系统提示完成人脸识别。 第二步 点击 "货物、服务等一般代开" 。 点击 "新增代开申请" ，进入购销信息填写页面。 第三步 第四步 点击 "购销双方" 一栏中的 "销售方" ，核验个人身份信息是否正确（销售方仅能为登录APP的用户本人），无误后点击 "购买方" ，点击 "添加购买方" ，根据实际情况选择"是否为自然人 " 并填写"名称"及 "统一社会信用代码/身份证件号码" （点击 "展开" 可填写 更多信息，可根据开票需求自行选择填写，非必填项），填写完 ...

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]

欢迎扫描下方二维码关注： 为了帮助个体工商户朋友们更好地掌握开票流程，我们整理了开票相关的一些热点问题，一起来看看吧~ 1. 我是一家个体工商户，现在开票是不是都用数电发票？还需要去税务局领纸质发票吗？开票前要不要先申请？ 答： 数电发票与纸质发票具有 同等法律效力 ，且领票流程更简化，纳税人 无需 使用税控设备， 无需 申领发票，系统自动赋予 开具发票总额度，也就是说，符合条件的新办纳税人基本实现" 开业即可开票 "。 点击下方链接 查 看视频讲解： 《2分钟带你了解"数电发票"》 2. 我想在电脑上自己开票，具体是在哪里操作呢？ 答： 您可以通过电子税务局，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"下点击进入【蓝字发票开具】模块进行开票。 点击下方链接 查看具体操作流程： 《数电发票丨如何开具蓝字发票？》 3. 我 出门在外，手边没有电脑，客户又急着要发票，这可怎么办？ 答： 别着急！现在使用 电子税务局App ，可以随时随地实现"掌上"开具数电发票，非常方便！ 点击下方链接 查看具体操作流程： 《如 ...

欢迎扫描下方二维码关注： 财务小李 申税小微，不知道有哪些税收优惠政策是我们企业可以享受的，这该怎么办呢？ 不用担心，现在税务部门的"精准推送"功能可以很好地解决这个问题。目前接收"精准推 送"提醒的主要有企业的法定代表人、财务负责人、办税员、开票员、税务代理人。 接下来，我们一起看看如何查看精准推送信息吧！ 申税小微 一、通过电子税务局查看 登录电子税务局后，在首页左侧功能栏【我的提醒】模块，直接点击可以查看最新推送的税收优惠政策。 二、通过征纳互动查看 登录电子税务局后，点击右侧的【征纳互动】图标进入征纳互动界面，点击右方【我的消息】-【消息提示】模块，点击对应内 容可显示具体优惠政策信息。 三、通过电子税务局App查看 登录电子税务局App，在【待办】模块直接点击查看相关消息。 制作：颜晓雨 四、通过手机短信查看 通过手机短信方式推送的"精准推送"信息，可以通过手机短信查看推送内容。 END 供稿：王浪 来源上海税务 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 ...

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].

Group 1 - The article discusses the transition of tax filing from offline to online through the optimized electronic tax bureau app, allowing landlords and businesses to quickly issue rental invoices [3][4]. - It provides a step-by-step guide on how to issue rental invoices using the electronic tax bureau app, emphasizing the ease of use and efficiency of the process [5][6][7]. Group 2 - The process includes logging into the app, selecting the type of invoice, filling in tenant information, and uploading necessary documents such as rental contracts and property ownership certificates [5][6]. - After submitting the application, users can check the status of their invoice issuance and make tax payments through the app [7][8].

Group 1 - The article provides a detailed guide on how individuals can apply for vehicle rental invoices through the electronic tax bureau app and tax service halls [2][3][7] - Steps for using the electronic tax bureau app include logging in, selecting the invoice application function, and entering necessary information about the buyer and taxable location [3][4][6] - The article outlines the required materials for applying at the tax service hall, including the application form and identification documents [9][8] Group 2 - The process for submitting an application through the electronic tax bureau app involves multiple steps, including adding project information and confirming tax information before submission [4][6] - The article emphasizes the importance of correctly filling out the invoice details, such as the project type and amount, to ensure successful application [4][6] - It also mentions that after successful application, users can download the invoice directly from the app [6]

Core Viewpoint - The article discusses the transition of tax administration from offline to online through the optimization of the national electronic tax bureau and mobile app, highlighting the implementation of electronic delivery of tax documents for taxpayers who consent to this method [1]. Group 1: Electronic Tax Document Delivery - Taxpayers can now opt for electronic delivery of tax documents by signing the "Tax Document Electronic Delivery Confirmation" [1][3]. - To check the status of electronic delivery, taxpayers must log into the electronic tax bureau app, navigate to the public services section, and select "Tax Document Delivery Confirmation" [2][3]. - First-time users need to sign the electronic delivery confirmation before they can query the delivery status [3][4]. Group 2: Querying Tax Documents - Taxpayers can filter the documents they wish to view based on specific query conditions after logging into the app [4]. - The app allows users to edit query conditions and re-query as needed, enhancing the user experience in managing tax documents [4]. Group 3: Related Services - The article also references other functionalities available in the electronic tax bureau app, such as social security fee declaration, issuing VAT invoices for self-produced agricultural products, and maintaining invoice information [6].

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].