Core Viewpoint - High-tech enterprises can enjoy a preferential corporate income tax rate of 15% and various benefits after being recognized as such, but this qualification is not permanent and can be revoked if the "proportion of high-tech product (service) revenue" falls below 60% of total revenue [1][2][10]. Group 1: Definition and Requirements - The proportion of high-tech product (service) revenue must not be less than 60% of the total revenue in the past year to maintain high-tech enterprise status [2]. - High-tech product (service) revenue includes income from products and services obtained through R&D and related technological innovation activities [3]. - Total revenue is calculated as the total income minus non-taxable income, following the regulations of the Corporate Income Tax Law of the People's Republic of China [4]. Group 2: Case Study - Company H was recognized as a high-tech enterprise from 2021 to 2023. In 2023, it was discovered that the reported total revenue did not include investment income from the transfer of financial assets, leading to a recalculation that showed the actual total revenue was higher than reported. Consequently, the proportion of high-tech product (service) revenue fell below 60% in 2022, resulting in the loss of high-tech enterprise status and an increase in corporate income tax rate from 15% to 25%, requiring a tax payment of over 3 million yuan [6]. Group 3: Compliance Guidelines - Companies should ensure the authenticity of income verification materials and be cautious when submitting high-tech enterprise applications, focusing on the preservation of key verification project materials and enhancing internal audits and financial supervision [7]. - High-tech revenue, R&D expenses, and the proportion of technical personnel are critical areas for qualification verification, and companies should pay close attention to the detailed regulations in these areas to ensure compliance [8]. - Companies can mitigate financial and tax risks by improving internal control and management mechanisms, such as hiring professional auditing firms to assess revenue proportions, establishing income classification accounting systems, and providing technical documentation to strengthen the correlation between income and technology [9]. Group 4: Importance of Compliance - The qualification as a high-tech enterprise is a valuable asset, but it comes with strict compliance requirements. Companies must prioritize compliance to maintain their status and fully leverage policy benefits for growth [10].

我们立刻重新盘点,据实调 整账目! 欢迎扫描下方二维码关注： RE k & 0 ........... 根据《中华人民共和国税收征收 管理法》第六十三条规定,纳税人伪 造、变造、隐匿、擅自销毁帐簿、记 帐凭证,或者在帐簿上多列支出或者 不列、少列收入,或者经税务机关通 知申报而拒不申报或者进行虚假的纳 税申报,不缴或者少缴应纳税款的, 是偷税。对纳税人偷税的，由税务机 关追缴其不缴或者少缴的税款、滞纳 金,并处不缴或者少缴的税款百分之 五十以上五倍以下的罚款;构成犯罪 的, 依法追究刑事责任。扣缴义务人 采取前款所列手段,不缴或者少缴已 扣、已收税款,由税务机关追缴其不 缴或者少缴的税款、滞纳金,并处不 缴或者少缴的税款百分之五十以上五 倍以下的罚款;构成犯罪的,依法追 究刑事责任。 来源：国家税务总局 广东省税务局 来源 广州税务 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。 ...

Core Viewpoint - The article provides a detailed guide on how to correct or void personal income tax annual settlement declarations through the personal income tax APP, emphasizing the steps and conditions for making corrections or voiding submissions [2][5][6]. Summary by Sections - **Correction Process**: Users can log into the personal income tax APP, navigate to the "申报记录" (Declaration Records) section, and select the record they wish to correct. After confirming the details, they can proceed to submit the correction [2][5]. - **Voiding Submissions**: If a user needs to void a declaration, they must confirm the action as it cannot be reversed. The system will prompt for confirmation before completing the voiding process [6]. - **Tax Refund Application**: If the declaration record shows that the tax authority is reviewing a refund application, the user must first cancel the refund request before proceeding with the correction [5][6]. - **Opportunities for Corrections**: During the annual settlement period, users have up to five opportunities each month to correct or void their submissions. Each successful correction or voiding will be confirmed by the system [6].

欢迎扫描下方二维码关注： 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。 供稿：青岛税务 审核：青岛市税务局纳税服务和宣传中心 编发：青岛市税务局纳税服务和宣传中心 来源青岛税务 ...

欢迎扫描下方二维码关注： ⇧ 点 蓝字 关注 "蓝色柳林财税室" 1.现行小型微利企业的企业所得税 优惠内容是什么? 答:一、根据《财政部 税务总局关于进 一步实施小微企业所得税优惠政策的公告》 (财政部 税务总局公告2022年第13号)和《财 政部 税务总局关于进一步支持小微企业和个 体工商户发展有关税费政策的公告》（财政 部 税务总局公告2023年第12号）文件有关 规定,自2022年1月1日至2027年12月31 日,对小型微利企业年应纳税所得额超过 100万元但不超过300万元的部分,减按 25%计入应纳税所得额,按20%的税率缴纳 企业所得税。 二、根据《关于小微企业和个体工商户 所得税优惠政策的公告》(财政部 税务总局 公告2023年第6号)和《财政部 税务总局关 于进一步支持小微企业和个体工商户发展有 关税费政策的公告》（财政部 税务总局公告 2023年第12号）文件有关规定，自2023年1 月1日至2027年12月31日,对小型微利企业 年应纳税所得额不超过100万元的部分,减 按25%计入应纳税所得额,按20%的税率缴 纳企业所得税。 2.企业研究开发活动中发生的哪些研 发费用允许加计扣除? ...

欢迎扫描下方二维码关注： (09). 一问一答丨农产品流通环节有关税收优惠政策 (08). 一问一答丨高校学生公寓房产税、印花税有关税收优惠政策 (07). 一问一答丨增值税小规模纳税人涉税热点问题汇总 (06). 一问一答丨保障性住房有关税收优惠政策 (05). 一问一答︱关于近期多项个人所得税优惠政策 (04). 一问一答丨老师您辛苦了，个税礼包送来啦 往期链接 (50). 一问一答 | 国际儿童节 税惠伴成长 (49). 一问一答 | 粽香端午 税惠相伴 (48). 一问一答丨高新技术企业相关税收政策 (47). 一问一答 | 资源综合利用增值税及企业所得税相关政策 (46). 一问一答丨企业所得税税前扣除凭证 (45). 一问一答 | 个人所得税热点问题 (44). 一问一答丨@各行各业劳动者 查收您的专属税收优惠 (43). 一问一答丨物流企业大宗商品仓储设施用地城镇土地使用税优惠政策 (42). 一问一答 | 建筑业小规模纳税人跨区域涉税事项 (41). 一问一答丨社区家庭服务相关税惠政策热点问题 (40). 一问一答丨小型微利企业所得税汇算清缴 (39). 一问一答 | 个体工商户所得税优惠政策 ...

相关政策 自工商注册登记之日起3年内，安排残 疾人就业未达到规定比例，在职职工 总数30人以下（含30人）的企业，免 征残保金。 政策依据：《陕西省残疾人就业保障金征收 使用管理实施办法》（陕财办综〔2024〕 16号) 在职职工总数30人以下（含30人）的 企业，继续免征残保金。执行期限 2023年1月1日起至2027年12月31日 止。 政策依据：《关于延续实施残疾人就业保障 金优惠政策的公告》（财政部公告2023年 第8号) 咱们可不能虚报啊！ 企业职工工 资超过30人，不按规定缴纳残保 金将追究法律责任。 好的 i 相关政策 用人单位未按规定缴纳保障金的，按照 《残疾人就业条例》的规定，由保障金征 收机关提交财政部门，由财政部门予以警 告，并向用人单位发出《陕西省残疾人就 业保障金责令限期缴纳通知书》责令限期 缴纳；逾期仍不缴纳的，除补缴欠缴数额 外，还应当自欠缴之日起，按日加收 5‰ 的滞纳金。滞纳金按照保障金入库预算级 次缴入国库。 对收到《责令限期缴纳通知书》后，无正 当理由逾期不缴纳或不足额缴纳的用人单 位，税务机关应当及时反馈给同级财政部 门和残联，由财政部门和残联依照《行政 处罚法》等相关 ...

Core Viewpoint - The article provides guidance on the special additional deduction for housing loan interest in the context of individual income tax settlement for the year 2024, highlighting common mistakes and clarifying the deduction process [2][4]. Deduction Scope - The deduction applies to interest paid on personal housing loans taken from commercial banks or housing provident funds for the purchase of a first home in China [4][5]. Deduction Standards - The deduction is set at a fixed amount of 1,000 yuan per month, with a maximum deduction period of 240 months [4]. Deduction Method - Unmarried taxpayers can deduct the interest themselves, while married couples can choose which spouse will claim the deduction, with specific rules on how to split the deduction if both have separate loans [4][20]. Common Mistakes - **Mistake 1**: Taxpayers cannot delay claiming the deduction for housing loan interest if they have already started repaying the loan; the deduction period is tied to the loan repayment schedule [6]. - **Mistake 2**: Once a housing loan is fully repaid, taxpayers cannot continue to claim the deduction for that loan in subsequent years [7]. - **Mistake 3**: If one spouse purchased a home before marriage, the other spouse can claim the deduction only if agreed upon, and this choice cannot be changed within the same tax year [8][20]. - **Mistake 4**: Taxpayers cannot simultaneously claim deductions for both housing loan interest and housing rent in the same tax year [9]. - **Mistake 5**: In cases where parents and children jointly purchase a home, only the primary borrower can claim the deduction [11]. - **Mistake 6**: If a second home is purchased with a loan at the first home loan rate, the taxpayer may still claim the deduction if they have not previously claimed it [12]. Operational Process - The article outlines the steps for taxpayers to prepare for filing, including confirming deduction information and selecting the appropriate declaration method [13][17].

Core Viewpoint - The article discusses the implementation of the Environmental Protection Tax in China, detailing the obligations of enterprises and the criteria for tax exemption based on pollution emissions [2][9]. Group 1: Taxpayer Obligations - Enterprises and other production operators that directly discharge taxable pollutants into the environment are required to pay the Environmental Protection Tax according to the Environmental Protection Tax Law of the People's Republic of China [2]. - Taxable pollutants include air pollutants, water pollutants, solid waste, and noise exceeding national standards [7]. Group 2: Exemptions from Tax - Certain situations are exempt from the Environmental Protection Tax, including agricultural production (excluding large-scale breeding), emissions from mobile pollution sources like vehicles and ships, and discharges from legally established centralized sewage and waste treatment facilities that meet national standards [9]. - Taxpayers utilizing solid waste in compliance with environmental standards are also exempt [9]. Group 3: Tax Calculation and Reporting - The tax basis for air and water pollutants is determined by the equivalent pollution amount based on the discharge volume, while solid waste is based on the amount discharged [7]. - Environmental Protection Tax is calculated monthly and reported quarterly, with specific deadlines for tax declaration and payment [10].