欢迎扫描下方二维码关注： 增值税 在自然灾害中，受损的购进货物以及相关的劳务和交通运输服务等的进项 税 额 无需做进项税额转出 。非正常损失，是指因管理不 片图 善造成被盗、丢失、霉烂变质的损失。因此，纳税人因自然灾害造成的损失 不属于 非正常损失，不需要做进项税额转出。 被保险人获得的保险赔付为不征收增值税项目。 政策依据 1.《中华人民共和国增值税暂行条例》 2.《中华人民共和国增值税暂行条例实施细则》 3.《财政部 国家税务总局关于全面推开营业税改征增值税试点的通知》（财税〔2016〕36号）附件2《营业税改征增值税试点有关 事项的规定》第一条第二款 别别忘忘记记给给蓝蓝色色柳柳林林财财税税室室加加个个星星标标 ★ 来来源源｜｜海海南南税税务务 近日，今年第13号台风"剑鱼"对海南省南部地区造成严重影响，三亚、乐东、陵水、万宁、保亭、五指山等市县均出现不同程 度的道路、供水、电力、通信中断以及树木倒伏、部分地区受淹等情况，群众生产生活受到很大影响。 为帮助纳税人缴费人减少损失，小编梳理了自然灾害发生后纳税人缴费人可以享受的税费支持政策，快快收藏起来吧！ 企业所得税 企业实际发生的与取得收入有关的、合理的 ...

Core Viewpoint - The article provides a comprehensive overview of non-tax revenue, specifically focusing on the water and soil conservation compensation fee, its collection process, and relevant policies. Group 1: Definition and Purpose - Non-tax revenue refers to income obtained by various government entities and organizations through the use of state power and resources, excluding tax revenue [1] - The water and soil conservation compensation fee is levied on entities that damage soil conservation facilities and vegetation, and it is specifically used for preventing and controlling soil erosion [3] Group 2: Collection and Payment Obligations - Since January 1, 2021, the tax authority is responsible for collecting the water and soil conservation compensation fee [4] - Entities and individuals engaging in production activities in areas prone to soil erosion must pay this fee if they damage conservation facilities [5] Group 3: Fee Standards - For general construction projects, the fee is charged at 1.4 yuan per square meter of land occupied [7] - During the construction phase of mineral resource extraction, the same rate applies [8] - For oil and gas extraction, the fee is 1.4 yuan per square meter per year based on the area occupied by production wells [9] - For other mineral resources, the fee is 0.3 yuan per ton based on the total amount extracted [10] - For activities like soil extraction and brick making, the fee is 0.5 yuan per cubic meter [11] Group 4: Exemptions - Certain projects, such as public welfare constructions and small-scale agricultural projects, are exempt from the water and soil conservation compensation fee [13] Group 5: Payment Process - Obligated parties must pay the fee before starting general construction projects or quarterly during the extraction phase [15] - The payment process involves confirming fee source information through the tax authority and completing the payment via the electronic tax bureau [17][18]

Core Viewpoint - The article discusses the tax implications for individuals receiving gifts or discounts from businesses during promotional activities, emphasizing the need for proper tax handling based on the nature of the gifts received [3][4]. Tax Treatment of Gifts - Gifts given to individuals outside the company during promotional activities are considered "occasional income" and are subject to personal income tax [3]. - Gifts given to employees are classified as "salary and wages income" and should be withheld for personal income tax [3]. - For gifts that are self-produced products or services, the taxable income is determined by the market sales price [5]. - For gifts that are purchased goods or services, the taxable income is based on the actual purchase price [5]. Taxpayer Rights and Procedures - Taxpayers can apply for a review of their tax credit evaluation if they have objections, as outlined in the "Taxpayer Credit Management Measures" [16]. - The process for applying for a review includes logging into the electronic tax bureau, selecting the appropriate menu, and submitting the application with reasons for the review [19][22]. - Taxpayers can view their credit evaluation for different years and submit applications for adjustments based on their current evaluation status [19][23].

Group 1 - The article provides guidance on how to obtain personal social insurance payment certificates through various online platforms and self-service machines [2][8]. - Users can access the electronic tax bureau app, Minzhengtong app, or iXiamen app to apply for the certificate, with specific steps outlined for each platform [3][6][8]. - The process includes selecting the appropriate options, entering the payment period, and downloading the certificate once issued [5][6]. Group 2 - The article emphasizes the importance of accurate location settings, specifically selecting "Xiamen" when using the electronic tax bureau app [3]. - It details the steps for using the Minzhengtong app, including navigating to the local services and selecting the social insurance business [6]. - The iXiamen app also provides a straightforward method for accessing the personal social insurance certificate printing service [8].

欢迎扫描下方二维码关注： 根据《中华人民共和国个人所得税 法》及其实施条例的有关规定: 离退休人员从原任职单位取得的各类补 贴、奖金、实物，应在减除费用扣除标准 后，按"工资、薪金所得"应税项目缴纳个 人所得税。 二、退休人员再任职取得的收入 退休人员再任职取得的收入，在减除 按 个 人 所 得 税 法 规 定 的 费 用 扣 除 标 准 后 按 "工资、薪金所得"应税项目缴纳个人所 得税。 退休人员再任职应同时符合下列条件: 1.受雇人员与用人单位签订一年以 上（含一年）劳动合同（协议）, 存在长期或连续的雇用与被雇用关 系。 2.受雇人员因事假、病假、休假等 原因不能正常出勤时，仍享受固定 或基本工资收入。 3. 受 雇 人 员 与 单 位 其 他 正 式 职 工 享 受 同 等 福 利 、 培 训 及 其 他 待 遇。 4.受雇人员的职务晋升、职称评 定等工作由用人单位负责组织。 三、退休人员兼职取得的收入 个人兼职取得的收入，应按照"劳务报 酬所得"应税项目缴纳个人所得税。 四、提前退休取得一次性补贴 机关、企事业单位对未达到法定退休年 龄、正式办理提前退休手续的个人，按照统 一 标 准 向 提 前 ...

欢迎扫描下方二维码关注： 近日，人力资源社会保障部等5部门对外发布《关于领取个人养老金有关问题的通知》，进一步丰富个人养老金领取情形，明 确具体操作办法，自 9月1日起 开始实施。新增情形有哪些？相关税收优惠是什么？一起来看↓ 温馨提示 新增情形 一 新增3种个人养老金领取情形： 此前，参加人符合下列条件之一的，可以领取个人养老金：一是达到领取基本养老金年龄。二是完全丧失劳动能力。三是出国 （境）定居。 新增2类个人养老金领取申请渠道： 在此前通过个人养老金资金账户开户银行申请领取的基础上，增加国家社会保险公共服务平台、电子社保卡、掌上12333App等全国 统一线上服务入口，以及参加人当前基本养老保险关系所在地社会保险经办机构2类申请渠道。 个人养老金个税政策 二 自2024年1月1日起，在全国范围实施个人养老金递延纳税优惠政策。 申请之日前12个月内，本人（或配偶、未成年子女）发生的与基本医保相关的医药费用支出，扣除医保报销后个人负担（指医 保目录范围内的自付部分）累计超过本省（自治区、直辖市）上一年度居民人均可支配收入； 申请之日前2年内领取失业保险金累计达到12个月； 正在领取城乡最低生活保障金。 大 ...

Group 1 - The article discusses the procedures for tax firms to register, change, suspend, and terminate their administrative registrations in the electronic tax bureau [3][4][5][6] - It outlines the requirements for tax firms to update their basic information, including changes in name, organization form, business location, partners, and legal representatives, within 20 working days after any changes [4] - The article emphasizes the need for tax firms to log in to the electronic tax bureau using their unified social credit code and other credentials to manage their operations [3][4][5] Group 2 - The article details the process for tax firms to suspend their tax services, which requires terminating all collected commission agreements before proceeding [5] - It also explains the steps for tax firms to terminate their administrative registration, which must be done after submitting materials to the provincial tax authority [5][6] - The article provides a comprehensive guide on how to manage personnel information within the tax firm, including adding, editing, or deleting staff members [4][5] Group 3 - The article introduces a new policy aimed at supporting technological innovation and manufacturing development, specifically regarding the VAT deduction policy for advanced manufacturing enterprises [12] - It defines advanced manufacturing enterprises as high-tech enterprises that meet specific criteria set by the relevant authorities [13] - The article outlines the criteria for enterprises to qualify for the VAT deduction policy, including R&D expenditures and sales ratios [15][16] Group 4 - The article specifies the timeline for enterprises to apply for inclusion in the 2025 advanced manufacturing enterprise list, with deadlines for both existing and new applicants [16] - It clarifies the duration of policy enjoyment for high-tech enterprises based on their qualification status throughout 2025 [17] - The article explains how branch offices can apply for the policy, detailing the responsibilities of both the parent company and the branches [18]

Core Viewpoint - The article discusses the implementation of the "Tax Payment Credit Management Measures" starting from July 1, 2025, which links the personal tax compliance of certain individuals, such as corporate executives, to the credit rating of their companies, aiming to enhance tax compliance and integrity among taxpayers [5][6]. Summary by Sections Tax Compliance Impact - Failure to properly handle personal income tax comprehensive income settlement will result in a deduction of 5 points from the corporate tax payment credit for each individual involved [5][6]. - The new measures aim to promote self-discipline among taxpayers and improve adherence to tax laws [5]. Legal Framework - According to the "Personal Income Tax Law of the People's Republic of China," residents must calculate personal income tax annually based on comprehensive income, with withholding agents responsible for pre-collecting taxes [5][6]. - Individuals required to settle their taxes must do so between March 1 and June 30 of the year following the income acquisition [5]. Credit Management Measures - The "Tax Payment Credit Management Measures" specifically affect legal representatives of enterprises, partners in partnerships, investors in sole proprietorships, and financial responsible persons of enterprises who fail to comply with tax settlement requirements [5][6].

Core Viewpoint - The article emphasizes the importance of timely reporting to tax authorities in case of lost invoices to avoid penalties and protect corporate credit [2][3]. Policy Regulations - According to the "Implementation Rules of the Invoice Management Measures of the People's Republic of China," units and individuals using invoices must properly safeguard them. In case of loss, a written report must be submitted to the tax authority on the day the loss is discovered [2]. Consequences of Delayed Reporting - Failing to report lost invoices promptly can lead to fines and damage to the company's credit. Conversely, timely reporting can mitigate losses, as tax authorities will guide the process of declaring the invoices void [3].

Group 1 - The implementation of "reverse invoicing" for resource recovery enterprises aims to enhance the convenience of obtaining invoices when purchasing scrapped products from individuals [3] - "Scrapped products" are defined as products that have lost all or part of their original utility value due to social production and consumption [3] - "Sellers" refer to individuals selling their used scrapped products or those purchased for resale, with cumulative sales not exceeding 5 million yuan (excluding VAT) within a continuous period of 12 months [3] Group 2 - Resource recovery enterprises must meet specific conditions, such as obtaining the hazardous waste operation license for hazardous waste collection [3] - For scrapped vehicle recovery, enterprises must comply with national regulations and obtain the qualification certificate for scrapped vehicle recovery and dismantling [3] - Other resource recovery enterprises must register as business entities and complete the filing with the Ministry of Commerce according to national regulations [3] Group 3 - Resource recovery enterprises can be either units or individual businesses when implementing "reverse invoicing" [3] - When resource recovery enterprises issue "reverse invoices" to sellers, they are also required to handle VAT and additional tax fees on behalf of the sellers [3]