Core Viewpoint - The article discusses the concept of unbilled income in the context of value-added tax (VAT) and outlines the necessary tax reporting procedures for both general and small-scale taxpayers [3][4]. Group 1: Definition and Tax Obligations - Unbilled income refers to revenue that has incurred a tax obligation but for which no invoice has been issued [3]. - Unbilled income is not exempt from tax reporting and must be declared according to the Tax Collection and Administration Law of the People's Republic of China [3]. Group 2: Reporting Procedures for General Taxpayers - General taxpayers must report unbilled income in the "Unbilled" section of the VAT and Additional Tax Declaration Form [4]. - If an invoice is issued after the unbilled income has been reported, the taxpayer can report this as a negative value to offset the sales amount for that period [4]. Group 3: Reporting Procedures for Small-Scale Taxpayers - Small-scale taxpayers must handle unbilled income reporting based on their quarterly sales figures, with specific thresholds for exemption [6]. - If the quarterly sales do not exceed 300,000 yuan, the unbilled income can be directly reported in the relevant sections of the VAT and Additional Tax Declaration Form [6][9].

Group 1 - The article emphasizes the importance of understanding the differences between accounting income and tax income recognition, particularly in determining the main business activities of a company [3] - It clarifies that not all research and development (R&D) activities qualify for tax deductions, specifically excluding routine upgrades and direct applications of existing technologies [3] - The article states that failed R&D activities can still benefit from tax deductions, highlighting the supportive tax policies for innovation [3] Group 2 - It is noted that only personnel directly involved in R&D activities can have their wages and related costs deducted, and companies must accurately allocate costs between R&D and operational expenses [3] - The article outlines the specific types of personnel costs that qualify for tax deductions, including salaries, social insurance, and external R&D personnel fees [3] - Companies are advised to maintain proper records of personnel activities to ensure compliance with tax deduction policies [3]

Group 1 - The article discusses the importance of timely tax declaration for small-scale individual businesses, especially when issuing special VAT invoices, highlighting that they must self-declare regardless of whether they exceed their quota [5][6] - It emphasizes that being on a fixed quota does not exempt businesses from the responsibility of tax declaration, indicating that they should be proactive in understanding their tax obligations [6] - The article provides a reminder to avoid late payment penalties by ensuring that tax payments are made within the designated declaration period [5] Group 2 - The article mentions the establishment of an information-sharing mechanism between health, finance, and tax departments regarding the exemption of personal income tax for childcare subsidies [13] - It states that the announcement regarding the tax exemption for childcare subsidies will take effect from January 1, 2025 [14] - The article also notes that businesses undergoing bankruptcy restructuring can apply for credit restoration if they have paid their taxes and corrected any tax-related credit issues [20][21]

欢迎扫描下方二维码关注： 我们企业招用了重点群体或者自主就业退役士兵，具体能享受哪些优惠政策呢 ？ 让我们一起来看看吧！ 一 政策依据 >> 《财政部 税务总局 人力资源社会保障部 农业农村部关于进一步支持重点群体创业就业有关税收政策的公告》（财政部 税务 总局 人力资源社会保障部 农业农村部公告 2023年第15号 ） >> 《财政部 税务总局 退役军人事务部关于进一步扶持自主就业退役士兵创业就业有关税收政策的公告》（财政部 税务总局 退 役军人事务部公告2023年第14号） >> 《国家税务总局 人力资源社会保障部 农业农村部 教育部 退役军人事务部关于重点群体和自主就业退役士兵创业就业税收政 策有关执行问题的公告》（国家税务总局 人力资源社会保障部 农业农村部 教育部 退役军人事务部公告 2024年第4号 ） 问 招用重点群体优 惠政策 四 热点问题 企业同时招用脱贫人口和自主就业退役士兵能否同时享受支持重点群体创业就业优惠和自主就业退役士兵优惠？ 企业招用的同一就业人员既是脱贫人口又是残疾人能否同时享受支持重点群体创业就业税收优惠和安置残疾人税收优惠 ？ Q1 《关于重点群体和自主就业退役士兵创业就业 ...

Core Viewpoint - The article provides a comprehensive overview of non-tax revenue, specifically focusing on the income generated from the transfer of state-owned land use rights, detailing its definition, collection scope, standards, deadlines, and payment methods [1][2]. Group 1: Definition and Overview - Non-tax revenue refers to income obtained by government entities and organizations through means other than taxation, utilizing state power and resources [1]. - State-owned land use rights transfer income is the total payment received by the government from the transfer of land use rights, including compensation for land acquisition and development costs [3][4]. Group 2: Collection Scope - The collection scope includes income from land use rights transferred through bidding, auction, and agreement, as well as payments for the transfer of allocated land rights and other related income [6][7]. Group 3: Collection Standards - The collection standards are based on amounts determined by the natural resources department, which must be clearly stated in the land transfer contract [8]. Group 4: Collection Deadlines - The income from land use rights transfer is collected on a per-instance basis, and full payment must be made before obtaining property rights certificates [9]. Group 5: Payment Methods - Payment can be made through the electronic tax bureau, where taxpayers can submit their payment information after collecting fee source data from the tax authority [10][11][16].

欢迎扫描下方二维码关注： 申税小微 在房地产交易和开发过程中，土地增值税是一项重要的税种。其中符合条件的纳税人，可依法申请土地增值税减免，今天就和申税小 微一起来了解下吧 ！ 土地增值税常用减免政策有什么？ 纳税人建造 普通标准住宅 出售，增值额未超过扣除项目金额20%的，免征土地增值税；超过20%的，按全部增值额计税。 政策依据 《中华人民共和国土地增值税暂行条例实施细则》(财法字〔1995〕6号)第十一条；《中华人民共和国土地增值税暂行条例》(中华 人民共和国 国务院令第588号 )第八条 政策依据 《中华人民共和国土地增值税暂行条例》(中华人民共和国国务院令第588号)第八 条 因"城市实施规划"而搬迁，是指因旧城改造或因企业污染、扰民（指产生过量废气、废水、废渣和噪音，使城市居民生活受到一定 危害），而由政府或政府有关主管部门根据已审批通过的城市规划确定进行搬迁的情况；因"国家建设的需要"而搬迁，是指因实施国务 院、省级人民政府、国务院有关部委批准的建设项目而进行搬迁的情况 。 政策依据 《中华人民共和国土地增值税暂行条例实施细则》(财法字〔1995〕6号)第十一条；《财政部 国家税务总局关于土地增值 ...

Core Viewpoint - The article discusses the procedures and platforms available for verifying VAT invoices in China, emphasizing the importance of using official channels to avoid risks associated with fraudulent activities [4][5][7]. Group 1: Invoice Verification Methods - The article outlines various methods for verifying VAT invoices, including single invoice verification through official platforms and batch verification using templates [3][4]. - Users can verify invoices via the electronic tax bureau website or mobile app, ensuring they log in with their corporate identity [3][4]. - It is crucial to input accurate invoice details such as invoice code, number, date, and amount to avoid errors during verification [4]. Group 2: Important Considerations for Verification - The article highlights three key points to consider during invoice verification: using official platforms, checking the accuracy of input information, and being aware of daily verification limits [4]. - If verification results are abnormal, it is advised to suspend reimbursement or deduction and contact the issuing party for reissuance or verification with tax authorities [4]. Group 3: Tax Deduction Eligibility for Small-scale Taxpayers - The article explains the conditions under which small-scale taxpayers can deduct input VAT after becoming general taxpayers, specifically focusing on the requirement of not having reported production income or paid VAT under simplified methods prior to registration [10][11]. - A specific case is mentioned where a company with 930,000 yuan in revenue before becoming a general taxpayer is ineligible to deduct VAT on vehicle purchases made prior to registration due to not meeting the stipulated conditions [9][11].

欢迎扫描下方二维码关注： 西城 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。 以实际缴纳的增值税为计税基 础，自2023年1月1日至2027年12 月31日，对增值税小规模纳税人减 半征收城市维护建设税、教育费附 加、地方教育费附加。 (3) 印花税 暂免征收 4 | 土地增值税 暂免征收 个人所得税 (5) 房屋原值 应纳税额 = = ( 计税依据 合理费用 | ×20% 转让住房过程中缴纳的税金 - 转让购买时间满2年但不满5年住房的税费规定 = (1) 增值税 9 免征 2) 附加税费 © 城市维护建设税 莎教育费附加 免征 (3) 印花税 暂免征收 (4) 土地增值税 1 暂免征收 个人所得税 5 ) 房屋原值 应纳税额 |=( 计税依据 - - 转让住房过程中缴纳的税金 合理费用 | × 20% 转让购买时间满 5 年住房的税费规定 li| (1) 增值税 官 免征 (2) 附加税费 ☑ 城市维护建设税 | 免 ...

Group 1 - The article discusses the process for adjusting invoice quotas in the national unified electronic tax bureau, highlighting the steps required for taxpayers to submit their applications [4][5][6] - Tax authorities have the discretion to adjust the invoice quotas based on various circumstances deemed necessary during daily management [5][6] - The application process includes logging into the electronic tax bureau, selecting the appropriate options, and providing necessary documentation for the adjustment request [4][5] Group 2 - Specific conditions for voiding invoices are outlined, including scenarios such as sales returns, erroneous invoicing, and service interruptions [14][15] - The article specifies that paper invoices must be marked as "void" and returned in full to be considered voided, while electronic invoices cannot be voided and must be replaced with red invoices [15] - The conditions for voiding invoices include timely return of the invoice, no tax reporting by the seller, and no certification by the buyer [15]

Group 1 - The article provides a step-by-step guide on how to delete tax personnel information from the electronic tax bureau, emphasizing the importance of timely updates after personnel changes [2][4][10] - Users can log in as the legal representative or financial responsible person to access the account center and manage personnel permissions [2][4] - The process includes navigating to the existing tax personnel section and selecting the delete option for the personnel to be removed [4][6] Group 2 - The article highlights that if a company fails to delete tax personnel information promptly after their departure, individuals can apply online to解除相关人员关联关系 [10][13] - It also mentions the availability of various guides related to tax services and personnel management within the electronic tax bureau [12][29]