1.登录自然人电子税务局（扣缴端），点击【申报密码登录】，输入密码后点击【登录】。 欢迎扫描下方二维码关注： 2.进入自然人电子税务局（扣缴端）首页，选择税款所属月份， 点击【人员信息采集】-【添加】-【境内人员】，在人员信息弹窗中，按实际情况录 入自然人姓名、身份证号、手机号码、任职受雇类型和日期等信息。确认信息无误后，点击【保存】，勾选刚刚添加的人员后点击【报送】。 3.报送完成后， 点击【分类所得申报】-【收入及减除填写】-【偶然所得】进入申报界面。点击上方【添加】按钮，在弹出界面中点击【姓名栏】选 择报送人员。 选择需申报的【所得项目】，填写收入金额，待系统自动计算应纳税所得额后，点击【保存】并关闭。 4.返回【偶然所得】界面后，可看到刚刚填写的申报税额，确认无误后点击【返回】， 点击上方【申报表报送】，在【申报表报送】界面，点击【发 送申报】。 5.若需要缴纳税款，返回首页后点击左侧【税款缴纳】，选择需要缴税的记录，点击【立即缴税】，按需选择支付方式，点击【立即支付】进行税款 缴纳。 来源：国家税务总局威海市税务局 国家税务总 局威海市文登区税务局 审核：国家税 务总局山东 省税务局征管和科技发展处 ...

欢迎扫描下方二维码关注： 自然人电子税务局(扣缴端)如何设置是否 扣除减除费用,具体操作步骤如下: 理 (FB ST BB 登录自然人电子税务局(扣缴端),点击 【人员信息采集】功能 ■ × FC 自然人电子税务局(扣缴端) 目 操作手册 『 古馬頭 因 日 单位管理 > 在线 代扣代缴 代扣代纹 a 首页 0 × 税款所屋月份 2025年08月 人员信息采集 H 专项附加扣除信息采集 | 常用功能 人员信息采集 专项附加扣除信息采集 综合所得申报 自然人基础信息登记、报送和公安 185 l [ 子女教育支出,住房租金支出等信 工资薪金、劳务报酬、稿酬、特许 IS 系统自份验证 息乘集 极使用募等月度申报 ( D 分类所得申报 非居民所得申报 税款缴纳 0 0 E 利息股息红利、财产租赁,财产转 工资薪金, 芸务报酬, 稿酬, 特许 个人所得税税款在线缴纳 让等月度申报 权使用患等月度申报 喷售股所得电 □ 税款期 进入"人员信息采集" 界面,在人员信息列 表中, 找到需要修改的人员, 点击员工姓名蓝色 字样,弹出修改信息界面。 t 自然人电子税务局(扣缴端) 目 操作手册 代扣代缴 an will a we ...

Core Viewpoint - The article provides a detailed guide on how taxpayers can declare their salary income through the Natural Person Electronic Tax Bureau, focusing on the process of filling out tax exemption and reduction items. Group 1: Tax Declaration Process - Taxpayers need to log into the Natural Person Electronic Tax Bureau (withholding end) and navigate to "Comprehensive Income Declaration" to declare normal salary income [3][4]. - After entering the "Normal Salary Income" interface, taxpayers can click "Add" to input data for tax-exempt income or reduced tax amounts [5][6]. - Once the data is filled out, the "Reduction Items Schedule" will automatically show a status of "Pending Completion," which can be edited as necessary [8]. Group 2: Data Entry Requirements - Taxpayers must enter details such as tax-exempt income, special deductions, and other deductible amounts, ensuring compliance with policy regulations [6][14]. - If there are multiple individuals benefiting from tax exemptions, taxpayers can export a template for bulk data entry and then import it back into the system [16]. Group 3: Specific Exemption and Reduction Items - Taxpayers can select specific "Exemption Items" and "Exemption Nature" when reporting tax-exempt income, and must fill in the corresponding amounts before saving [14][15]. - The article lists various types of income that may qualify for tax exemption, including wages for seafarers, retirement wages, and certain allowances [15].

Core Viewpoint - The article discusses the release of the "Tax Professional Service Management Law Enforcement Document Format" by the State Taxation Administration, aimed at standardizing the management of tax professional services and improving service quality [17][18]. Group 1: Background and Purpose - The "Tax Professional Service Management Measures (Trial)" came into effect on May 1, 2025, to regulate tax authorities' inspections and administrative penalties related to tax professional services [18]. - The announcement aims to establish a unified format for law enforcement documents used by tax authorities, ensuring consistency and stability across the nation [20]. Group 2: Key Content of the Announcement - The announcement includes eight types of law enforcement documents for tax professional service management, categorized into two types: inspection documents and penalty documents [21]. - Inspection documents include: - Tax Inspection Notification - Inquiry Record - Tax Inspection Notice [22][23][25][26] - Penalty documents include: - Administrative Penalty Notification - Correction Notice - Administrative Penalty Decision (Simplified) - Administrative Penalty Decision [24][27][28].

Group 1 - The article provides a step-by-step guide on how to modify personnel contact information in the Natural Person Electronic Tax Bureau withholding end, including both individual and batch modification methods [2][3][4]. - The process begins with logging into the withholding end and navigating to the personnel information collection page [2][3]. - Users can select the personnel whose contact information needs to be modified, double-click on the name, and then update the contact details such as mobile number and email address [4][5]. Group 2 - After making the necessary changes, users must save the modifications to ensure the updates are recorded [6]. - The article also outlines the option to export personnel information, allowing users to modify contact details in an Excel template before importing the updated information back into the system [7][9][11]. - Specific requirements for mobile numbers are highlighted, including the need for unique numbers for each individual and the prohibition of using invalid or shared numbers [12].

Core Viewpoint - The article provides guidance on how employees can correctly submit their special additional deduction information through the personal income tax APP, emphasizing the importance of selecting the correct declaration method to ensure successful updates in the tax system [2][8]. Group 1: Special Additional Deductions - Employees must select "declare through the withholding agent" when submitting special additional deduction information to ensure it is processed correctly [2][8]. - The article outlines the steps for employees to modify their declaration method if they initially selected the wrong option [7][8]. - Special additional deduction information must be submitted annually, covering various categories such as education, medical expenses, and housing [6][8]. Group 2: Tax Reporting Procedures - The article details the process for employees to access and modify their tax reporting information through the personal income tax APP [3][18]. - It highlights the importance of ensuring that the withholding agent is correctly specified to facilitate accurate tax deductions [10][8]. - Employees are reminded to verify their deduction records and make necessary updates to avoid discrepancies in their tax filings [4][6].

Core Viewpoint - The article provides a detailed guide on how taxpayers can back up and restore their data in the Individual Electronic Tax Bureau (withholding end) after changing computers and reinstalling the software [10]. Group 1: Data Backup and Recovery Process - Taxpayers can back up data from the original computer by logging into the Individual Electronic Tax Bureau, navigating to system settings, and selecting backup options [11]. - The backup process involves choosing a storage path, confirming the backup, and ensuring the database backup is successful [12]. - To restore data on a new computer, users must log into the Individual Electronic Tax Bureau, access the recovery settings, and select the backup file to complete the restoration [13]. Group 2: Data Download and Submission - Taxpayers must visit the tax authority to apply for the "withholding client data download function," which is valid for 72 hours [4]. - Users can log in using their personal income tax app credentials or through a QR code scan [5]. - After logging in, users can download personnel information and ensure that all necessary data is reported successfully for withholding tax declaration [8].

Core Viewpoint - The article provides a detailed guide on how taxpayers can back up and restore their data using the Natural Person Electronic Tax Bureau after changing computers, ensuring continuity in tax data management [1][4]. Group 1: Data Backup Process - Step 1: Log into the Natural Person Electronic Tax Bureau (with the withholding end), navigate to System Settings, then System Management, and select Backup Recovery to access Backup Settings [2]. - Step 2: Click on "Backup to Selected Path," choose the storage location, confirm, and complete the backup process, which will prompt a "Database Backup Successful" message [3]. Group 2: Data Restoration Process - Step 1: On the new computer, log into the Natural Person Electronic Tax Bureau, go to System Settings, then System Management, and select Backup Recovery to access Restore Settings [4]. - Step 2: Click "Select" to find the backup file, open it, and confirm to complete the data restoration [4].

Group 1 - The article provides a step-by-step guide for taxpayers on how to correct and void monthly (quarterly) operating income tax declarations in the electronic tax bureau [1][8] - Step 1 involves logging into the electronic tax bureau and navigating to the operating income module to initiate the tax declaration process [2] - Step 2 requires selecting the record that needs correction and clicking on "Start Correction" [3] - Step 3 entails modifying the data as per actual circumstances and confirming the changes [4] - Step 4 involves selecting the record to be declared and submitting the corrected declaration [6] - Step 5 indicates that the system will automatically retrieve the declaration result within 30 seconds, with an option to manually obtain feedback [7] - Step 6 explains that if the period to be corrected has been declared but not paid, or if the taxable amount is zero, the declaration can be voided directly [8] Group 2 - The article outlines the criteria for recognizing high-tech enterprises, which must engage in continuous R&D and technology transformation within key national support areas [13] - High-tech enterprises must possess core independent intellectual property rights and be registered in mainland China [14] - Recognition requires meeting several conditions, including having a minimum of 10% of technical staff engaged in R&D activities [15][16] - The article specifies the required ratio of R&D expenses to sales revenue based on the company's revenue brackets [17] - It also states that at least 60% of R&D expenses must occur within China [18] - High-tech enterprises can benefit from a reduced corporate income tax rate of 15% [20] - The article mentions that losses from the previous five years can be carried forward for up to ten years for qualifying high-tech enterprises [21] - Additionally, it highlights that foreign income for recognized high-tech enterprises can also enjoy the 15% tax rate [22]

Core Viewpoint - The article provides a step-by-step guide for individuals on how to declare and pay taxes on interest, dividends, and bonuses received from enterprises, emphasizing the importance of compliance with tax regulations [2][3]. Summary by Sections Tax Declaration Process - Step 1: Log into the individual electronic tax bureau and select the "Withholding Tax Declaration" function [2]. - Step 2: In the income and deduction entry interface, choose "Interest, Dividends, and Bonuses Income" [2]. - Step 3: On the declaration page, click "Add," fill in the basic information, select the income item, enter the income amount, and let the system calculate the taxable income automatically before saving [2]. - Step 4: Return to the main interface, submit the declaration form, and complete the tax payment process [3].