Core Viewpoint - The article provides a comprehensive overview of the policies regarding asset loss tax deductions for taxpayers, emphasizing the types of losses that can be deducted and the necessary documentation required for such deductions [2]. Group 1: Types of Asset Losses - Asset losses include cash losses, deposit losses, bad debt losses, loan losses, equity investment losses, fixed asset and inventory losses due to theft, damage, or natural disasters, among other losses [4]. Group 2: Deduction Year Regulations - Actual asset losses must be reported in the year they occur and are recognized in accounting, while statutory asset losses can be recognized in the year they meet the conditions set by relevant tax regulations [6]. - If an asset loss that has been deducted is later recovered, the recovered amount must be reported as income in the year it is received [7]. Group 3: Bad Debt Losses - For bad debt losses related to receivables and prepayments, specific documentation is required, including court announcements for bankruptcy, legal judgments, or proof of business closure [9]. - Receivables overdue for more than three years can be recognized as bad debt losses if they have been accounted for as losses, with a special report required [9]. Group 4: Debt Investment Losses - Debt investment losses must be supported by original documents, contracts, and accounting records, with additional evidence required for specific circumstances such as bankruptcy or natural disasters [10]. Group 5: Equity Investment Losses - Documentation for equity investment losses includes proof of the investment basis, bankruptcy announcements, and other legal documents confirming the loss [15]. Group 6: Losses from Criminal Cases - Losses incurred due to criminal cases can be deducted if they are substantiated by relevant legal documents, such as police reports or court judgments [12]. Group 7: Treatment of Losses from Domestic and Foreign Operations - Asset losses from domestic and foreign operations must be accounted for separately, with losses from foreign operations not deductible when calculating domestic taxable income [13]. Group 8: Reporting Asset Losses - Companies must report asset losses using the specified tax forms without submitting supporting documents, which should be retained for verification [14].

欢迎扫描下方二维码关注: 近年来,受国际贸易环境变化及国内消 费升级的双重驱动,支持出口受阻产品转向 国内市场销售成为帮扶外贸 企业纾困转型的举措之一。 出口转内销转型过程中如何 进行规范税务操作,有哪些 注意事项,我们一起来看- 看吧。 、适用企业与常见适用情形 外贸企业发生原记入出口库存账的出口 货物转内销或视同内销货物征税的，以及已 申报退（免）税的出口货物发生退运并转内 销的，外贸企业应于发生内销或视同内销货 物的当月向主管税务机关申请开具电子版 《出口货物转内销证明》，并在取得出口货 物转内销证明的下一个增值税纳税申报期内 申报纳税时,以此作为进项税额的抵扣凭证 使用。 纳税人需向主管税务机关提交以下资料: ◆ 05 主管税务机关要求报送的其他资料。 (二) 系统操作指引 通过电子税务局或出口退税审核系统完成 以下步骤: 01 ظ埠哥 7 ◆ 01《出口货物转内销证明申报表》及电 子申报数据。 ◆ 02 增值税专用发票(抵扣联)复印件、海 关进口增值税专用缴款书复印件等。 03 内销货物发票（记账联）原件及复印 件（外贸企业出口转内销时提供）。 04 计提销项税的记账凭证复印件(外贸企 业出口视同内 ...

Core Viewpoint - The article discusses various tax incentives introduced by the government to promote green transformation and encourage enterprises to reduce emissions and innovate [3]. Environmental Protection Tax - Enterprises that do not pay environmental protection tax include those discharging taxable pollutants to legally established centralized sewage treatment and waste disposal sites [21][22]. - Tax reductions are available for taxpayers whose emissions of taxable air or water pollutants are below 30% and 50% of the national and local standards, allowing for a 75% and 50% reduction in the environmental protection tax respectively [11]. Vehicle Purchase Tax - New energy vehicles, including pure electric and plug-in hybrid vehicles, are exempt from vehicle purchase tax from January 1, 2024, to December 31, 2025, with a maximum exemption of 30,000 yuan per vehicle [13]. - From January 1, 2026, to December 31, 2027, new energy vehicles will have a 50% reduction in vehicle purchase tax, with a maximum reduction of 15,000 yuan per vehicle [13][14]. Corporate Income Tax - Third-party enterprises engaged in pollution prevention can benefit from a reduced corporate income tax rate of 15% [15]. - Investments in specific environmental protection and energy-saving equipment can allow companies to deduct 10% of the investment amount from their taxable income [16]. - Income from qualified environmental protection and energy-saving projects is exempt from corporate income tax for the first three years and halved for the next three years [16].

Group 1 - The article discusses the process of withholding tax for non-residents, emphasizing the importance of selecting the correct contract type during the declaration process [3][4][5] - It outlines the steps required when there is no contract available, including how to create a new contract and collect non-resident identity information [4][5][6] - The article details the necessary forms to fill out when enjoying tax treaty benefits and domestic tax incentives, including the Deferred Tax Report [5][6] Group 2 - The article explains the procedure for designated withholding, highlighting the need for a designated withholding obligation notification if none exists [6][7] - It emphasizes the importance of confirming the information before submission and the ability to report treaty benefit information as needed [7][9] - The article concludes with instructions on how to correct or void submissions if necessary [6][9]

图片 申税小微，我公司 房屋上个月 出租 了 ， 我该怎么修改房产税的 采集信息 呢？ 若纳税人发生房屋用途改变，涉及从价计征与从租计征方式的添加或转换可以 在电子税务局上操作哦，一起来看看吧！ 图片 欢迎扫描下方二维码关注： 基本信息页面保存完毕后点击【下一步】，进入应税明细信息界面，如无需修改基 本信息，也可直接点击税源后方的【应税明细】进入，点击需修改时间段后方的【变 更】。 4 | 贸要办税 | 请输入关键词 | 最近使用: 财产和行为秘… | | | --- | --- | --- | --- | | 给合信息授业 | | | | | 发型使用 | 增值税及用20股(购)申报 | | | | 脱费申报及维纳 | 清值税及用加段图单报〔一般纳税人选用〕 航空运输会业年度清算单场 | 增值税及时20程量中场（小股股的税人） 题油天然气增值税申报 | 加值税及射加股價預值申报 | | 叶保查费 | 企业所得税申报 | | | | 证明开具 | 展民企业《查班证政》立业所得较年度即组 | 展民企业(株式征收) 企业所得税年度即经 | 展民企业(查展征收)企业所得权 | | 其他事项申请 | 展贸企业(税靠证 ...

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欢迎扫描下方二维码关注： 支持单位：江苏税务 无锡税务 来源国家税务总局 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。 ...

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收入总额中的下列收入为不征税收入： 二、可以作为企业所得税不征税收入的专项用途财政性资金需要满足什么条件？ 企业从县级以上各级人民政府财政部门及其他部门取得的应计入收入总额的财政性资金，凡同时符合以下条件的，可以作为不征 税收入，在计算应纳税所得额时从收入总额中减除： 欢迎扫描下方二维码关注： 根据《中华人民共和国企业所得税法》的规定，企业每一纳税年度的收入总额，减除 不征税收入 、免税收入、各项扣除以 及允许弥补的以前年度亏损后的余额，为应纳税所得额。不征税收入属于跨年度事项，也是企业所得税常见风险事项。我们整 理了相关知识点，一起来看看吧！ 一、不征税收入有哪些？ （一）企业能够提供规定资金专项用途的资金拨付文件； （二）财政部门或其他拨付资金的政府部门对该资金有专门的资金管理办法或具体管理要求； （一）财政拨款； （二）依法收取并纳入财政管理的行政事业性收费、政府性基金； （三）国务院规定的其他不征税收入。 注意： 不征税收入与免税收入是两个 不同 的概念，包括的内容也不相同。 （三）企业对该资金以及以该资金发生的支出单独进行核算。 注意： 可以作为不征税收入处理的财政性资金，必须 同时符合 上述三个条 ...