重要通告：关于发布电子税务局系统2022年4月 功能优化情况的通告
<section style="display: none;" data-tools="新媒体管家" data-label="powered by xmt.cn" data-mpa-powered-by="yiban.io"><br></section><p style="visibility: visible;"><strong style="visibility: visible;"><strong style="max-width: 100%; letter-spacing: 0.544px; box-sizing: border-box !important; overflow-wrap: break-word !important; visibility: visible;"><strong style="max-width: 100%; letter-spacing: 0.544px; box-sizing: border-box !important; overflow-wrap: break-word !important; visibility: visible;"><strong style="max-width: 100%; letter-spacing: 0.54px; box-sizing: border-box !important; overflow-wrap: break-word !important; visibility: visible;"><strong style="max-width: 100%; letter-spacing: 0.544px; box-sizing: border-box !important; overflow-wrap: break-word !important; visibility: visible;"><strong style="outline: 0px; font-family: -apple-system, BlinkMacSystemFont, " helvetica="" neue",="" "pingfang="" sc",="" "hiragino="" sans="" gb",="" "microsoft="" yahei="" ui",="" yahei",="" arial,="" sans-serif;="" letter-spacing:="" 0.544px;="" white-space:="" normal;="" background-color:="" rgb(255,="" 255,="" 255);="" visibility:="" visible;"=""><strong style="outline: 0px; letter-spacing: 0.544px; visibility: visible;"><strong style="outline: 0px; letter-spacing: 0.544px; visibility: visible;"><strong style="outline: 0px; letter-spacing: 0.54px; visibility: visible;"><strong style="outline: 0px; letter-spacing: 0.544px; visibility: visible;"></strong></strong></strong></strong></strong></strong></strong></strong></strong></strong></p><div style="text-align:center"><strong style="visibility: visible;"><strong style="max-width: 100%; letter-spacing: 0.544px; box-sizing: border-box !important; overflow-wrap: break-word !important; visibility: visible;"><strong style="max-width: 100%; letter-spacing: 0.544px; box-sizing: border-box !important; overflow-wrap: break-word !important; visibility: visible;"><strong style="max-width: 100%; letter-spacing: 0.54px; box-sizing: border-box !important; overflow-wrap: break-word !important; visibility: visible;"><strong style="max-width: 100%; letter-spacing: 0.544px; box-sizing: border-box !important; overflow-wrap: break-word !important; visibility: visible;"><strong style="outline: 0px; font-family: -apple-system, BlinkMacSystemFont, " helvetica="" neue",="" "pingfang="" sc",="" "hiragino="" sans="" gb",="" "microsoft="" yahei="" ui",="" yahei",="" arial,="" sans-serif;="" letter-spacing:="" 0.544px;="" white-space:="" normal;="" background-color:="" rgb(255,="" 255,="" 255);="" visibility:="" visible;"=""><strong style="outline: 0px; letter-spacing: 0.544px; visibility: visible;"><strong style="outline: 0px; letter-spacing: 0.544px; visibility: visible;"><strong style="outline: 0px; letter-spacing: 0.54px; visibility: visible;"><strong style="outline: 0px; letter-spacing: 0.544px; visibility: visible;"></strong></strong></strong></strong></strong></strong></strong></strong></strong></strong></div><p></p><section style="visibility: visible;"><section powered-by="xiumi.us" style="max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; visibility: visible;"><section style="margin-top: 10px; margin-bottom: 10px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; visibility: visible;"><section style="padding: 3px; max-width: 100%; box-sizing: border-box; border-width: 3px; border-style: solid; border-color: rgb(0, 88, 168); overflow-wrap: break-word !important; visibility: visible;"><section style="padding: 10px; max-width: 100%; box-sizing: border-box; border-width: 1px; border-style: solid; border-color: rgb(0, 88, 168); overflow-wrap: break-word !important; visibility: visible;"><p style="text-align: center; visibility: visible;"><br style="visibility: visible;"></p><p style="text-align: center; visibility: visible;"><span style="color: rgb(217, 33, 66); visibility: visible;"><strong style="visibility: visible;"><span style="font-size: 16px; visibility: visible;">国家税务总局重庆市税务局</span></strong></span></p><p style="text-align: center; visibility: visible;"><span style="color: rgb(217, 33, 66); visibility: visible;"><strong style="visibility: visible;"><span style="font-size: 16px; visibility: visible;">关于发布电子税务局系统2022年4月</span></strong></span></p><p style="text-align: center; visibility: visible;"><span style="color: rgb(217, 33, 66); visibility: visible;"><strong style="visibility: visible;"><span style="font-size: 16px; visibility: visible;">功能优化情况的通告</span></strong></span></p><p style="text-align: center; visibility: visible;"><span style="color: rgb(136, 136, 136); font-size: 14px; visibility: visible;">2022年第5号</span></p><section style="max-width: 100%; min-height: 1em; letter-spacing: 0.544px; font-variant-numeric: normal; line-height: 2em; box-sizing: border-box !important; overflow-wrap: break-word !important; visibility: visible;"><div style="text-align:center"></div></section><section style="text-indent: 2em; visibility: visible;"><span style="font-size: 16px; visibility: visible;"></span></section><section style="text-indent: 2em; visibility: visible;"><br style="visibility: visible;"></section><section style="text-indent: 2em; visibility: visible;"><span style="font-family: " helvetica="" neue",="" helvetica,="" "hiragino="" sans="" gb",="" "microsoft="" yahei",="" arial,="" sans-serif;="" font-size:="" 16px;="" visibility:="" visible;"="">为进一步优化办税服务，大力推进“全程网上办”，国家税务总局重庆市税务局于2022年4月对电子税务局系统进行了功能优化，现将有关事项通告如下：</span></section><section style="text-indent: 2em; visibility: visible;"><br style="visibility: visible;"></section><section style="text-indent: 2em; visibility: visible;"><span style="font-family: " helvetica="" neue",="" helvetica,="" "hiragino="" sans="" gb",="" "microsoft="" yahei",="" arial,="" sans-serif;="" font-size:="" 16px;="" visibility:="" visible;"="">此次功能优化涉及企业所得税汇算清缴多缴税款情况查询，即征即退、先征后返（退）缴回申请，留抵退税缴回申请，退抵税费申请（增值税制度性留抵退税），办税进度及结果信息查询，再生资源回收标志归类，在线咨询等7项业务功能模块。具体调整优化内容详见附件。</span></section><section style="text-indent: 2em; visibility: visible;"><br style="visibility: visible;"></section><section style="text-indent: 2em; visibility: visible;"><span style="font-family: " helvetica="" neue",="" helvetica,="" "hiragino="" sans="" gb",="" "microsoft="" yahei",="" arial,="" sans-serif;="" font-size:="" 16px;="" visibility:="" visible;"="">如有疑问，请咨询主管税务机关或拨打88812366纳税服务咨询热线。</span></section><section style="text-indent: 2em; visibility: visible;"><span style="font-family: " helvetica="" neue",="" helvetica,="" "hiragino="" sans="" gb",="" "microsoft="" yahei",="" arial,="" sans-serif;="" font-size:="" 16px;="" visibility:="" visible;"=""><br style="visibility: visible;"></span></section><section style="text-indent: 2em; visibility: visible;"><span style="font-family: " helvetica="" neue",="" helvetica,="" "hiragino="" sans="" gb",="" "microsoft="" yahei",="" arial,="" sans-serif;="" font-size:="" 16px;="" text-indent:="" 2em;="" visibility:="" visible;"="">特此通告</span><span style="font-family: " helvetica="" neue",="" helvetica,="" "hiragino="" sans="" gb",="" "microsoft="" yahei",="" arial,="" sans-serif;="" font-size:="" 16px;="" text-indent:="" 2em;="" visibility:="" visible;"="">。</span></section><section style="text-indent: 2em; visibility: visible;"><br style="visibility: visible;"></section><section style="text-indent: 2em; visibility: visible;"><span style="font-family: " helvetica="" neue",="" helvetica,="" "hiragino="" sans="" gb",="" "microsoft="" yahei",="" arial,="" sans-serif;="" font-size:="" 16px;="" visibility:="" visible;"="">附件：</span><span style="font-family: " helvetica="" neue",="" helvetica,="" "hiragino="" sans="" gb",="" "microsoft="" yahei",="" arial,="" sans-serif;="" font-size:="" 16px;="" color:="" rgb(0,="" 122,="" 170);="" visibility:="" visible;"="">重庆市电子税务局系统2022年4月功能优化内容</span></section><section style="text-indent: 2em; visibility: visible;"><span style="font-size: 16px; text-align: right; visibility: visible;"> </span></section><p style="text-align: right; visibility: visible;"><span style="font-size: 16px; visibility: visible;">国家税务总局重庆市税务局</span></p><p style="text-align: right; visibility: visible;"><span style="font-size: 16px; visibility: visible;"> 2022年5月11日</span></p></section></section></section></section></section><section data-role="outer" label="Powered by 135editor.com" style="visibility: visible;"><section data-role="paragraph" style="max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; visibility: visible;"><section data-role="outer" label="Powered by 135editor.com" style="visibility: visible;"><section data-role="paragraph" style="visibility: visible;"><p style="text-align: left; visibility: visible;"><br style="visibility: visible;"></p><p style="text-align: left; visibility: visible;"><span style="font-size: 18px; visibility: visible;"><strong style="max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; visibility: visible;">附件：</strong></span></p><p style="text-align: center; visibility: visible;"><br style="visibility: visible;"></p><p style="text-align: center;"><br></p><p style="text-align: center;"><strong><span style="font-size: 16px;">重庆市电子税务局系统</span></strong></p><p style="text-align: center;"><strong><span style="font-size: 16px;">2022年4月功能优化内容</span></strong></p><p style="text-align: center;"><br></p><p style="text-align: center;"><strong><span style="font-size: 18px;letter-spacing: 0.544px;">↓ ↓ ↓</span></strong></p><section data-role="outer" label="Powered by 135editor.com"><section data-tools="135编辑器" data-id="98848"><section><section><section><section><section data-autoskip="1"><section style="text-indent: 2em;"><br></section><section style="text-indent: 2em;"><strong><span style="font-size: 16px;">一、企业所得税汇算清缴多缴税款情况查询</span></strong><span style="font-size: 16px;"></span></section><section style="text-indent: 2em;"><span style="font-size: 16px;">在“我要查询—缴款信息查询”下增加“企业所得税汇算清缴多缴税款情况查询”功能，纳税人可通过选择税款所属期（按年）、多缴状态（包括“暂不办理”“提交退税申请”“退税完成”）等条件查询自身企业所得税汇算清缴多缴税款情况，查询结果可以导出。</span></section><section style="text-indent: 2em;"><span style="font-size: 16px;"><br></span></section><section style="text-indent: 2em;"><strong><span style="font-size: 16px;">二、即征即退、先征后返（退）缴回申请</span></strong><span style="font-size: 16px;"></span></section><section style="text-indent: 2em;"><span style="font-size: 16px;">纳税人可通过本功能缴回增值税即征即退、先征后返（退）税款。纳税人自2019年4月1日起已享受增值税即征即退、先征后返（退）政策的，可以在2022年10月31日前一次性将已退还的增值税即征即退、先征后返（退）税款全部缴回后，按规定申请享受增值税留抵退税政策，此时“缴回原因”应选择“选择一次性将已退还的增值税即征即退、先征后返（退）税款全部缴回后，按规定申请退还留抵税额”。</span></section><section style="text-indent: 2em;"><span style="font-size: 16px;"><br></span></section><section style="text-indent: 2em;"><strong><span style="font-size: 16px;">三、留抵退税缴回申请</span></strong><span style="font-size: 16px;"></span></section><section style="text-indent: 2em;"><span style="font-size: 16px;">纳税人可通过本功能缴回增值税留抵退税款。纳税人自2019年4月1日起已取得留抵退税款的，不得再申请享受增值税即征即退、先征后返（退）政策。纳税人可以在2022年10月31日前一次性将已取得的留抵退税款全部缴回后，按规定申请享受增值税即征即退、先征后返（退）政策。</span></section><section style="text-indent: 2em;"><span style="font-size: 16px;"><br></span></section><section style="text-indent: 2em;"><strong><span style="font-size: 16px;">四、退抵税费申请（增值税制度性留抵退税）</span></strong><span style="font-size: 16px;"></span></section><section style="text-indent: 2em;"><span style="font-size: 16px;">原“退抵税费申请（增值税期末留抵）”变更为“退抵税费申请（增值税制度性留抵退税）”，2022年5月1日起，除申请增量留抵退税外，符合条件的小型企业、制造业等行业中的中型企业可通过该功能申请一次性退还存量留抵税额。</span></section><section style="text-indent: 2em;"><span style="font-size: 16px;"><br></span></section><section style="text-indent: 2em;"><strong><span style="font-size: 16px;">五、优化办税进度及结果信息查询功能</span></strong><span style="font-size: 16px;"></span></section><section style="text-indent: 2em;"><span style="font-size: 16px;">纳税人可以选择申请事项“增值税期末留抵税额退税（2022）”，根据申请时间查询留抵退税业务办理进度，包括留抵退税申请类型、留抵退税申请受理日期、申请退税金额、退税进度情况等。</span></section><section style="text-indent: 2em;"><span style="font-size: 16px;">退税进度情况反映留抵退税文书的审核进度，具体包括已申请、已受理、已审核、已退库。对于后台系统中暂未开具对应收入退还书的留抵退税业务，纳税人可对该项留抵退税申请进行撤回操作。</span></section><section style="text-indent: 2em;"><span style="font-size: 16px;"><br></span></section><section style="text-indent: 2em;"><strong><span style="font-size: 16px;">六、优化再生资源回收标志归类</span></strong><span style="font-size: 16px;"></span></section><section style="text-indent: 2em;"><span style="font-size: 16px;">在一照一码登记信息确认和两证整合个体工商户信息确认功能中，对于2022年3月1日以后进行登记的纳税人，登记信息确认保存成功后，提示“是否从事再生资源回收业务”，纳税人要根据实际业务选择，若选择“是”，系统自动进行“再生资源回收”标识归类，归类有效期起为操作当日。</span></section><section style="text-indent: 2em;"><span style="font-size: 16px;"><br></span></section><section style="text-indent: 2em;"><strong><span style="font-size: 16px;">七、部分模块增加“在线咨询”</span></strong><span style="font-size: 16px;"></span></section><section style="text-indent: 2em;"><span style="font-size: 16px;">在电子税务局代开发票、发票领用、增值税预缴申报、申报错误更正、财务报表报送、跨区域涉税事项报告、扣税（费）款等常用功能添加“在线咨询”悬浮按钮，纳税人可通过该按钮快速进行咨询。</span></section><section style="text-indent: 2em;"><br></section></section></section></section></section></section></section></section><p style="text-align: left;"></p><div style="text-align:center"></div><font size="1"><span style="color: rgb(136, 136, 136);">来源：</span><span style="color: rgb(136, 136, 136); letter-spacing: 0.544px;">重庆税务</span></font><p></p></section></section></section></section><p style="max-width: 100%;min-height: 1em;letter-spacing: 0.544px;white-space: normal;color: rgb(87, 122, 217);text-align: center;background-color: rgb(255, 255, 255);font-size: 16px;font-family: -apple-system-font, system-ui, " helvetica="" neue",="" "pingfang="" sc",="" "hiragino="" sans="" gb",="" "microsoft="" yahei="" ui",="" yahei",="" arial,="" sans-serif;box-sizing:="" border-box="" !important;overflow-wrap:="" break-word="" !important;"=""></p><div style="text-align:center"></div><div style="text-align:center"></div><p></p><br>
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