欢迎扫描下方二维码关注： 扣缴申报及年度汇算清缴退税等提示。 消息 品 四 回 一 一 一 2 自然人电子税务局(网页端): 登录后点击"公众服务"→查看"通 知公告"。 를 통해 본 통 통 如果您是企业会计或办税员: 1 自然人电子税务局(扣缴端): 登录后点击"待处理事项"或"消 息中心"→查看"通知提醒",为您推送 单位扣缴申报个税等提醒事项,可按 需搜索。 5-12-2600 , 暂停支付宝、微信、云闪付、银联等增款业务。 暂停三方协议支付、银行柜台支付等煤款业务 2 电子税务局(网页/APP): 登录后切换成企业 身份→查找"我的提醒" www.l 或 待办。 S 电子税务局网页端:◀ E E Cats | 【 】 【 】 【 】 a 电子税务局APP: 身份切换 切换 E B & (s 3 征纳互动平台: 在电子税务局网页端或APP点击 "悦悦"卡通图标，跳转后即可查看"我 的消息",如遇疑问,还可连线"人工客 服"进行实时咨询。 H 了 ■ ■ ■ & ■ t 1910 s/ （温馨资示: —我85机关——我 to ter 国 4 广东税务微办税(微信): 关注公众号→订阅消息,政策主动 推送 ...

欢迎扫描下方二维码关注： ▲戳蓝色字关注蓝色柳林财税室 根据《中华人民共和国个人所得税法》规定，纳税人取得经营所得，按年计算个人所得税，在取得所得的次年3月31日前办理汇算清缴。 即 2025年度个人所得税经营所得汇算清缴期为2026年1月1日至2026年3月31日。 今天我们来看： 如何在自然人电子税务局（扣缴端）报送《个人所得税经营所得纳税申报表（B表）》 。 电子脱务局 0 QC ice 如何在自然人�* 投送《个人所得税经营 ◇ � 所得纳税申报表(B浪)》 申报时间 1月1日―3月31日 尊敬的纳税人： 宁波税务提醒您, 2025年度个人所得税经营所得汇 算清缴已经开始，请您及时登录 自然人电子税务局进行办理。 我们梳理了个人所得税经营所 得汇算清缴的热点问答和操作 指南, 赶紧收藏起来备用! 1.什么是经营所得? (1) 个体工商户从事生产、经营活动取得的 所得，个人独资企业投资人、合伙企业 的个人合伙人来源于境内注册的个人独 资企业、合伙企业生产、经营的所得; 个人依法从事办学、医疗、咨询以及其 他有偿服务活动取得的所得; (3) 个人对企业、事业单位承包经营、承租 经营以及转包、转租取得的所得 ...

欢迎扫描下方二维码关注： 1.如果您是初次使用自然人电子税务局（扣缴端），进入自然人电子税务局（扣缴端）后，需要先录入单位信息，填写【单位所在省（市）】-【纳 税人识别号】-【确认纳税人识别号】，点击【下一步】； 在"获取办税信息"界面，确认信息无误后，点击【下一步】； 7.返回"综合所得申报"界面，点击【税款计算】，待计算完毕点击【申报表报送】，申报数据确认无误后，点击【发送申报】完成申报。 在"备案办税人员信息"界面，填写办税人员的【姓名】和【手机】，确认无误后点击【下一步】；在"设置数据自动备份"界面点击【立即体验】。 2.进入正式登录页面后，选择【申报密码登录】，输入密码后，点击【登录】。 3.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】。 4. 在弹出的人员信息界面中输入实习学生的"姓名"和"证件号码"，任职受雇从业类型选择【实习学生（全日制学历教育）】，录入【任职受雇从业日 期】和【手机号码】，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】，完成人员添加。 5.点击【综合所得申报】，打开申报界面， 点击【劳务报酬（适用累计预 ...

欢迎扫描下方二维码关注： 一、有备份的情况 1.登录自然人电子税务局（扣缴端）。 2.依次点击【系统设置】→【系统管理】→【备份恢复】→【恢复设置】→【选择】，选择需要恢复的备份文件，点击【恢复】。 3.系统弹出确认信息，点击【确定】，完成数据恢复。 温馨提示：数据恢复后将覆盖系统当前数据，请谨慎操作。 二、无备份的情况 在未进行备份的情况下，需先前往主管税务机关办税服务厅，申请开通"扣缴端数据下载"功能权限。申请成功后，可在三天内在自然人电子税务局 （扣缴端）下载数据。 温馨提示：办理人员需为法定代表人、财务负责人或开通办税权限的办税人员。法定代表人或财务负责人可以通过个人所得税APP" 企业办税权限 "功能对办税人员进行办税授权。 1.登录自然人电子税务局（扣缴端）。 2.进入自然人电子税务局（扣缴端）后，点击【人员信息采集】。 3.系统弹出提示："当前还未采集人员信息，是否从税务局端下载之前报送过【当前未离职且任职受雇类型不是其他】的人员信息？"点击【下载】。 4.系统弹出安全验证界面，获取短信验证码并输入，点击【验证】。下载成功后，检查人员信息是否正确，如有在职人员未下载成功，可单独进行采 集报送。 ...

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 ...

Group 1 - The article provides a detailed guide on how to process the annual one-time bonus income through the Natural Person Electronic Tax Bureau, including steps for tax withholding declaration [2][3] - It outlines the procedure for entering the annual one-time bonus amount and saving the information, followed by tax calculation and submission of the declaration form [3] - The article clarifies that individuals working for two different employers can declare their annual one-time bonuses separately, as per the regulations set by the Ministry of Finance and the State Administration of Taxation [5][6] Group 2 - It specifies that the tax calculation method for annual one-time bonuses allows for separate tax assessments, which do not combine with the individual's comprehensive income for the year [5][6] - The article mentions that this tax policy will be in effect until December 31, 2027, providing a timeline for compliance [6] - It emphasizes that each taxpayer can only use this tax calculation method once within a tax year [7]

Group 1 - The article provides a step-by-step guide for individuals to apply for a refund of handling fees through the electronic tax bureau [2][5][8] - Users are instructed to log in to the personal electronic tax bureau, navigate to the "Refund Handling Fee Verification" section, and confirm the details before proceeding with the application [3][6][9] - After verifying the refund amount and entering bank details, users can submit their application, which will then be reviewed by tax authorities and the treasury [9] Group 2 - The article also discusses the process for tax-related professional service institutions to apply for a credit code through the national electronic tax bureau [14][15] - Institutions can obtain their credit code by either copying a link or downloading a QR code for easy access to their information [15][16] - The article mentions the credit score ranking of institutions within the city, indicating the current score and historical credit status [21][22]

Core Viewpoint - The article provides a detailed guide for new registered enterprises on how to obtain or reset their declaration password for the Individual Income Tax App and the Natural Person Electronic Tax Bureau [1][2][4]. Group 1: Password Reset Process - The legal representative or financial responsible person can log in to the Individual Income Tax App, navigate to "My" and then "Enterprise Tax Handling Permissions" to select the corresponding enterprise and proceed to reset the declaration password [2][4]. - After selecting the enterprise, the user must click on "Reset Declaration Password," enter a new password, confirm it, and obtain a verification code via SMS before saving the changes [2][7]. - Alternatively, the password can also be reset by visiting the tax service hall [8]. Group 2: Tax Filing Issues - There are inquiries regarding the reasons for prompts of unpaid amounts in the VAT declaration form, even after the previous VAT has been paid [12]. - The article explains that the "Beginning Unpaid Tax Amount" should be filled according to the previous tax period's declaration form, and any omissions in the main VAT form can lead to discrepancies in the unpaid tax amounts [12][13]. Group 3: Labor Dispatch Services - Labor dispatch services involve dispatching employees to work for a client company while being managed by that company [15]. - General taxpayers providing labor dispatch services can calculate VAT based on the total price and additional fees at a rate of 6% [16]. - Small-scale taxpayers can opt for simplified taxation at a rate of 3% for labor dispatch services [19]. Group 4: Taxation Methods - Taxpayers can choose to use the differential taxation method, where the sales amount is calculated after deducting wages, benefits, and social insurance costs paid to dispatched employees [20][21]. - It is noted that taxpayers using the differential taxation method cannot issue special VAT invoices for the costs related to employee wages and benefits but can issue regular invoices [21]. Group 5: Policy Reference - The article references the policy document from the Ministry of Finance and the State Administration of Taxation regarding the implementation of VAT reforms for labor dispatch services [22].

Group 1 - The article provides a guide on how to query personal tax withholding details through the electronic tax bureau system [3][6][11] - Users can log into the system, navigate to the "Query Statistics" section, and select parameters such as "Tax Period," "Name," and "ID Number" to retrieve their tax withholding summary and details [6][17] - The system allows users to export the queried data into an Excel format for further analysis [6][7] Group 2 - The article outlines the steps for businesses to manage cross-regional tax matters through the unified electronic tax bureau [14][15] - After logging in, businesses can access the "Cross-Regional Tax Matters Management" section to query reports based on project location or status [15][17] - The system provides information on the status of cross-regional tax reports, including whether they have been reported, verified, or are pending feedback [17][18]

Core Viewpoint - The article discusses the management of handling fees for tax collection and payment, emphasizing the requirement for entities to submit applications for handling fees by March 31 each year, or they will forfeit their rights to these fees for the previous year [2]. Group 1: Regulations and Procedures - According to the regulations, withholding agents are entitled to a handling fee of 2% of the tax collected [2]. - From January 1 to March 31, 2026, withholding units can apply for the refund of handling fees for the 2025 personal income tax through the Natural Person Electronic Tax Bureau [2]. - The application process involves logging into the tax bureau, selecting the "Refund Handling Fee Verification" module, and following the prompts to submit the application [3][5]. Group 2: Application Process - After logging in, users must confirm their information and select the relevant details such as the refund amount and bank account before submitting the application [5]. - Once submitted, the application will be reviewed by tax authorities and, upon approval, the refund will be credited to the designated bank account [5]. Group 3: Usage of Refunds - Refunds received from the handling fees can be utilized in two ways: to enhance tax handling capabilities or to cover management expenses related to tax collection [6].