欢迎扫描下方二维码关注： 企业所得税政策(即递延纳税政策) 是否依然有效? 征管公告不影响递延纳税政策的效力,递延纳 税政策相关文件继续适用。税收抵免政策是给 予境外投资者再投资的阶段性税收优惠,境外 投资者享受税收抵免政策的,仍可享受递延纳 税政策。 15243 = 1.77 上面提到的递延纳税政策为: 对境外投资者从中国境内居民企业分配的利 润,直接投资于所有非禁止外商投资的项目和 领域,凡符合规定条件的,实行递延纳税政 策,暂不征收预提所得税。 如选择适用10%的比例,则该再投资税收抵 免额度为100万元,2031年10月,B公司收回 10% 投资并申报补缴递延的税款时,应就该再投 资缴纳税款100万元,不得适用税收协定5% 的征税比例。 如选择适用5%,则该再投资税收抵免额度为 50万元,在收回投资时,应按照此前已确认 的税收协定5%的比例计算缴纳税款50万元; 5% 如后续税务机关认定B公司不符合享受税收 协定待遇条件,并要求就该再投资对应利润 缴纳100万元税款,纳税人可按补缴的税款 相应调增其税收抵免额度。 a 浙江 税务 02 境外投资者再投资时,如何计算税收 抵免额度? 境外投资者再投资时, ...

您忘啦, 咱们委托B公司推广产 品给客户, 销售了300万元产品, 这30万是支付给B公司的佣金。 m 哦,想起来了｡这费用可不低， 可以纳入企业所得税税前扣除吗? e 个小 所得税注 如中 止 工 厂 17 1 1 17 17 17 / 7 / 17 / 17 / 17 / 17 / 17 / 17 / 17 / 17 / 17 / 17 生的与取得收入有关的、合理的支出， 可以在计算应纳税所得额时扣除。所以 咱们这笔佣金支出是可以税前扣除的。 那就好。我来算一算,如果可以 扣除的话,应纳税所得额就可以 减除30万 …… ( 18) 不对不对,张总, 不能这样算。 怎么不对? 2 20 佣金手续费税前扣除是有限额的, 不同行业的企业发生的手续费及 佣金支出,税前扣除的计算方式和 比例也有所不同。 an 笙 扣 n 欢迎扫描下方二维码关注： 哦,我还以为所有税前扣除都是同样 的计算方法呢,看来还得多学习税法。 小王,你入账的时候再多留意下发票, 确保税前扣除合规合理,可别有什么 差错。 放心吧!张总。 税务干部普法 除保险、代理服务等特殊行业外,企业发 生的与生产经营有关的手续费及佣金支 出,按与具有合法经营 ...

Core Viewpoint - The article discusses the tax implications for agricultural producers selling their products, specifically focusing on the exemption from value-added tax (VAT) for primary agricultural products and the taxation of processed products like canned oranges. Group 1: Tax Exemption for Agricultural Products - Agricultural producers selling their self-produced agricultural products are exempt from VAT according to the relevant regulations [4][5]. - The policy references include the "Interim Regulations on Value-Added Tax of the People's Republic of China" and the "Notice on the Scope of Taxation for Agricultural Products" [4]. Group 2: Processing and Taxation of Canned Products - Processing primary agricultural products into canned goods, such as orange cans, is subject to a VAT rate of 13% [5]. - The sale of processed products does not qualify for the same tax exemption as primary products, indicating a clear distinction in tax treatment [4][5]. Group 3: Cost Management through Agricultural Product Purchase - Purchasing oranges from farmers for processing can help manage costs, as agricultural product purchase invoices can be used to deduct input tax [5]. - The invoices can also be used as a cost for income tax purposes, thereby reducing overall expenses [5]. Group 4: Invoice Issuance for Agricultural Purchases - Agricultural product purchase invoices are essential for tax deductions and must be issued correctly to ensure compliance with tax regulations [5].

Core Viewpoint - The article discusses the process for companies to appeal their tax credit rating if it has declined, emphasizing the importance of maintaining a good credit rating for financing, bidding, and tax benefits [1]. Group 1: Tax Credit Evaluation Process - Companies can apply for a re-evaluation of their tax credit rating if they have objections to the results, as per the new regulations effective from July 1, 2025 [1]. - The tax authority is required to complete the re-evaluation within 15 working days from the date of application [1]. Group 2: Steps for Application - Step 1: Log into the electronic tax bureau and navigate to the tax credit management section [2]. - Step 2: In the tax credit management module, switch the evaluation year to view the credit evaluation status and deduction details for different years [3]. - Step 3: Click on "Apply for Adjustment" and select "Apply for Re-evaluation" from the confirmation box that appears [3]. Group 3: Submission Requirements - Applicants must choose a reason for the re-evaluation and provide an explanation if "Other" is selected [5]. - Supporting documents can be uploaded either by scanning or from local files, and applicants must review their information before submission [5].

欢迎扫描下方二维码关注： 情形1.如为确认式申报模式: （1）系统自动预填数据，纳税人对税（费）结果进行确 认。首先确认税款所属期，再确认预填数据是否有误。 AR GET E ge @ ... @ ... © 0.00 ● 0.00 确认式申报界面 (2)纳税人需要在销售收入模块确认销售额是否正确, 因系统预填数据通过读取发票数据生成，如果您存在未开 票收入，可直接点击销售额输入框，根据实际经营情况进 行编辑,完成后点击确认。 确认式申报修改收入 (3) 若确认式页面展示的数据不正确，比如需调整销售 收入以外的数据,请进入申报界面,点击"我要填表", 进入填表式申报模式填写表单。 L 8 国 la ® 000 @ ... 0 .. ◎ ão ● 。 。二 确认式进入填表式 填表式具体操作步骤可参照下述 情形3填表式申报模式 (4) 纳税人如需预览完整报表，可通过点击"预览报 表"进行查看明细报表数据。 a @ o.o @ a oo © a po 0 000 . 二 确认式预览报表 预览农单 点击 "预览报表" 进入申报表 预览详情。 报表预览界面 （5）纳税人填写完成，确认数据无误，点击"提交"后, 需要对本 ...

Core Viewpoint - The article discusses the implementation of the "Tax Payment Credit Management Measures," which will take effect on July 1, 2025, focusing on the evaluation of tax payment credit for businesses based on various criteria and indicators [3]. Group 1: Tax Payment Credit Evaluation - The tax payment credit evaluation adopts an annual scoring system and direct grading method, with evaluation indicators including internal tax information and external evaluation information [2]. - The annual evaluation score starts from 100 points for businesses with complete information on regular and irregular indicators, while incomplete information leads to lower starting scores of 93 or 90 points [2]. - The evaluation cycle for tax payment credit is one calendar year, and businesses that have not been registered for a full evaluation year will not participate in the current evaluation [2]. Group 2: Credit Level Classification - The tax payment credit levels are classified into five categories: A, B, M, C, and D, with A being for scores above 90, B for scores between 70 and 90, M for newly established businesses or those with no income but scoring above 70, C for scores between 40 and 70, and D for scores below 40 or severe dishonesty [2]. Group 3: Direct Grading Criteria - Businesses that cannot be rated as A include those with less than three years of actual operation, previous D ratings, or failure to maintain proper accounting records [4]. - Certain businesses will be directly rated as D if they engage in tax evasion, fail to pay taxes, or have other serious tax violations [5]. Group 4: Exceptions to Credit Evaluation - Specific circumstances do not affect the tax payment credit evaluation, such as delays caused by tax authorities or force majeure events [7]. - Minor violations that are corrected promptly and do not result in harmful consequences will not impact the credit evaluation [8].

Core Viewpoint - The article discusses the various tax policies and exemptions related to stamp duty, particularly focusing on small and micro enterprises, and highlights the benefits of these policies for businesses [11][14][23]. Summary by Sections Stamp Duty Rates - Different contracts have specific stamp duty rates, such as financing lease contracts at 0.05%, sales contracts at 0.3%, and construction contracts at 0.3% [4]. - Certain contracts, including those related to transportation and technology, also have defined rates, with transportation fees at 0.3% and technology contracts at 0.3% [4]. Exemptions from Stamp Duty - Various documents are exempt from stamp duty, including legal documents from courts and arbitration institutions, as well as certain contracts related to government and non-profit organizations [5]. - Specific exemptions apply to contracts for agricultural purchases and sales, as well as contracts signed by non-profit medical institutions [5]. Tax Benefits for Small and Micro Enterprises - Small and micro enterprises can benefit from reduced corporate income tax rates, with a tax burden as low as 5% for those with annual taxable income not exceeding 3 million yuan [14]. - From January 1, 2023, to December 31, 2027, small-scale taxpayers with monthly sales below 100,000 yuan are exempt from VAT [19]. Additional Tax Relief Measures - The article outlines additional tax relief measures, including a 50% reduction in various taxes for small and micro enterprises, which can be combined with other preferential policies [15][16]. - Financial institutions are exempt from stamp duty on loan contracts with small and micro enterprises, emphasizing the support for these businesses [21]. Policy References - The article cites several policy documents that provide the legal basis for the discussed tax benefits and exemptions, including announcements from the Ministry of Finance and the State Taxation Administration [23].

Core Viewpoint - The article discusses the implementation and benefits of digital invoices (数电发票) in the context of tax reporting and compliance for both general and small-scale VAT taxpayers in China [5]. Group 1: Digital Invoices and Tax Reporting - General VAT taxpayers can use digital invoices obtained through the electronic invoice service platform for input tax deductions, with specific amounts and tax figures reported in the VAT declaration form [3]. - Small-scale VAT taxpayers must report amounts and tax figures from digital invoices in designated sections of the VAT declaration form, including exemptions and export sales [3]. Group 2: Agricultural Products Input Tax - Taxpayers purchasing agricultural products can confirm usage through a digital tax account and calculate input tax based on specific regulations, including additional deductions for certain products [3]. - Taxpayers can apply for additional deductions for input tax on agricultural products used in production or processing, with the relevant details transferred to a waiting list for confirmation [3]. Group 3: Small and Micro Enterprises Tax Benefits - Small and micro enterprises are defined by specific criteria, including annual taxable income not exceeding 3 million yuan, a workforce of no more than 300 people, and total assets not exceeding 50 million yuan [9][10]. - Small and micro enterprises can enjoy various tax benefits, including a reduced corporate income tax rate and exemptions from certain taxes from January 1, 2023, to December 31, 2027 [17][22]. Group 4: Specific Tax Policies - From January 1, 2023, to December 31, 2027, small-scale VAT taxpayers with monthly sales below 100,000 yuan are exempt from VAT, and those with quarterly sales below 300,000 yuan also qualify for exemption [22]. - Financial institutions are exempt from stamp duty on loan contracts with small and micro enterprises, and companies with fewer than 30 employees are exempt from the employment security fund for disabled persons [24][26].

Core Viewpoint - The article emphasizes the importance of tax credit ratings and provides detailed instructions on how to check one's own and others' tax credit ratings, particularly focusing on the A-level rating for businesses in Shanghai [1][2][4]. Part 01: Querying Tax Credit Ratings - Businesses can check their own tax credit rating by logging into the electronic tax bureau and navigating to the tax credit management section [1]. - Detailed results and indicators can be accessed by selecting the relevant year after logging in [1]. Part 02: Checking A-Level Tax Credit Ratings - Method 1 involves accessing the "A-Level Taxpayer List" on the Shanghai Tax Bureau website, where users can input their taxpayer identification number or name to check if they are rated A-level [2]. - Method 2 allows for a one-stop query of taxpayer information by entering the taxpayer's name or identification number on the same website [2]. - Method 3 provides a mobile option through the Shanghai Tax WeChat account, enabling users to check their tax credit status easily [4]. Tax Credit Rating Classification Standards - The tax authority uses a scoring system based on tax payment information to determine credit ratings, with a starting score of 100 for complete information [9]. - Non-compliance or missing information results in lower starting scores, with specific deductions applied for various infractions [9]. Direct D-Level Rating Conditions - Businesses can be directly rated as D-level for serious tax violations, including tax evasion, fraudulent tax claims, and failure to pay taxes [11][12]. - Specific actions leading to a D-level rating include significant tax evasion amounts and non-compliance with tax authority rulings [12][14]. Measures for D-Level Rated Businesses - D-level rated businesses face strict measures, including limitations on invoice usage and increased monitoring by tax authorities [18][20]. - D-level ratings can persist for multiple years, affecting future evaluations and business operations [18][20]. Recent Tax Policy Changes - The tax authority has announced changes to the corporate income tax prepayment process, allowing businesses to choose tax credits for specific equipment during prepayment [21][22]. - New requirements for export businesses have been established to clarify tax reporting obligations, ensuring compliance and accurate reporting [23][24]. Implementation Timeline - The new tax reporting measures will take effect from October 1, 2025, with specific timelines for different types of businesses regarding the use of new forms [32].

Group 1 - The core viewpoint of the article is that fresh vegetables sold in the circulation link are exempt from value-added tax (VAT) according to the relevant regulations [2][3] - The exemption applies specifically to vegetables as defined in the regulations, which include various types of vegetables and fungi, but does not extend to fruits like peaches or processed vegetable products like canned cucumbers [2][3] - Sellers of vegetables who also sell other taxable goods must separately account for the sales of vegetables and other taxable goods to qualify for the exemption [3] Group 2 - If a seller engages in taxable sales and issues a special VAT invoice, they cannot enjoy the exemption policy for the sale of vegetables [3]