Answer 欢迎扫描下方二维码关注： 问题一 职工教育经费可以列支哪些教育培训支出？ 答：参照《财政部 全国总工会 发展改革委 教育部 科技部 国防科工委 人事部 劳动保障部 国资委 国家税务总局 全国工 商联关于印发<关于企业职工教育经费提取与使用管理的意见>的通知》（财建〔2006〕317 号）第三条的规定，企业职 工教育培训经费列支范围包括： 核电厂操纵员培养费是否可以企业的发电成本在税前扣除？ 答： 根据《国家税务总局关于企业所得税应纳税所得额若干问题的公告》(国家税务总局公告2014年第29号)第四条的规 定，核力发电企业为培养核电厂操纵员发生的培养费用，可作为企业的发电成本在税前扣除。企业应将核电厂操纵员培 养费与员工的职工教育经费严格区分，单独核算，员工实际发生的职工教育经费支出不得计入核电厂操纵员培养费直接 扣除。 问题二 Answer 问题三 答： 根据《财政部 税务总局关于企业职工教育经费税前扣除政策的通知》(财税〔2018〕51号)的规定：自2018年1月1 日起，企业发生的职工教育经费支出，不超过工资薪金总额8%的部分，准予在计算企业所得税应纳税所得额时扣除；超 过部分，准予在以后纳 ...

Core Viewpoint - The article discusses the new changes in the corporate income tax annual settlement and clearance process for 2024, specifically focusing on the preferential tax policies for small and micro enterprises, aimed at facilitating their compliance with tax regulations [3][4]. Summary by Sections Small and Micro Enterprises Tax Preferences - Small and micro enterprises can calculate their taxable income at a reduced rate of 25% and pay corporate income tax at a rate of 20%, with this policy extended until December 31, 2027 [4]. - To qualify as a small and micro enterprise, the following criteria must be met: annual taxable income does not exceed 3 million yuan, the number of employees does not exceed 300, and total assets do not exceed 50 million yuan [5]. Tax Reporting Changes - The annual tax reporting form A107040 has been canceled, and small and micro enterprises must report their tax exemptions in the main corporate income tax annual tax return form (A100000) [6]. - The criteria for determining the number of employees and total assets should be based on the average values over the year, calculated as the average of the beginning and end of each quarter [5]. Tax Payment and Compliance - Small and micro enterprises can enjoy tax preferences regardless of whether they are under the accounting or simplified taxation method [7]. - If an enterprise initially does not meet the criteria but later qualifies during the year, it can adjust its tax payments accordingly, and any overpaid taxes can be deducted from future payments [7]. - If an enterprise benefits from the small and micro enterprise tax policy but later finds it does not meet the criteria during the annual settlement, it must pay the owed corporate income tax [7].

1.以企业业务身份登录电子税务局网页版。 欢迎扫描下方二维码关注： 2.在系统首页依次点击【我要办税】→【税收减免】→【职工名册采集】。 3.进入"职工名册采集"功能界面，会自动带出已采集过的职工名册信息。 4.点击 "新增 "，可以进行职工名册的采集。采集完成点击"确认"校验通过后即完成职工的信息采集。 | 全面统一规范电子较务局 山东 6 91月 11日 日工日時半年 | | | | | | | --- | --- | --- | --- | --- | --- | | | 取工名量完整 | | | × | | | RE RA | | | | | 83 | | | · (用等 | | · 职工进品 | | | | 95 机 时彩 | 调机人 | | (814).A. | | 机版人女群 | | | 1250 | | | | | | | 清洁编 | | | V | | | | * 展份证件和贸 | | * 展份证件号码 | | | | | 清水等 | | V 1, 1490.5. | | | | | · 昌西镇、温休人员 | | · 最后国家处比理人员 | | | | 25.0 Ba | ■ | | OM ...

Core Viewpoint - The article discusses the importance of tax policies and their impact on local economies, emphasizing the role of tax revenue in funding public services and infrastructure development [4]. Group 1: Tax Revenue and Economic Impact - Tax revenue is crucial for local governments to provide essential services and maintain infrastructure, which in turn supports economic growth [4]. - The article highlights that effective tax collection can lead to increased public investment, thereby stimulating local economies [4]. Group 2: Tax Policy Changes - Recent changes in tax policies are aimed at improving compliance and increasing revenue, which is expected to enhance the overall economic environment [4]. - The article notes that adjustments in tax rates and regulations can significantly influence business operations and investment decisions [4].

Core Viewpoint - The articles provide a comprehensive overview of various tax policies and incentives aimed at different sectors, including high-tech enterprises, small and micro enterprises, and individuals, highlighting the government's efforts to support economic growth and innovation through tax relief measures [5][6][8]. Group 1: Tax Policies for Enterprises - The articles discuss tax incentives for high-tech enterprises, emphasizing the importance of innovation and technology in driving economic development [5]. - There are specific tax relief measures for small and micro enterprises, including reductions in corporate income tax and simplified tax filing processes [6]. - Policies related to tax deductions for research and development investments are highlighted, encouraging companies to invest in innovation [6]. Group 2: Individual Tax Benefits - The articles outline various personal income tax benefits, including increased deductions for specific groups such as teachers and individuals involved in entrepreneurship [5][6]. - There are discussions on tax policies related to housing, including tax incentives for residents purchasing new homes, aimed at stimulating the real estate market [6]. - The articles also cover tax benefits for individuals in the agricultural sector, promoting the growth of agricultural production and distribution [6].

Policy Content - The special additional deduction for personal income tax allows taxpayers to deduct expenses related to the care of children under three years old at a standard rate of 2000 yuan per month for each child [2][4] - Parents can choose to deduct 100% of the amount by one parent or split the deduction equally at 50% each, with the chosen method remaining unchanged for the tax year [4] - For children's education expenses, taxpayers can deduct 2000 yuan per month for each child receiving full-time education, which includes various educational stages from primary to higher education [3][4] Tax Exemptions - Services provided by nurseries and kindergartens for childcare and education are exempt from value-added tax (VAT) [9] - Medical services provided by maternal and child health institutions and children's health institutions are also exempt from VAT [9] - Educational services provided by schools engaged in academic education are exempt from VAT, while general taxpayers providing non-academic education can opt for a simplified tax method with a 3% tax rate [9] Property and Land Tax Exemptions - Properties and land used by various educational institutions, such as schools and kindergartens, are exempt from property tax and urban land use tax [15] - Schools, kindergartens, and social welfare institutions occupying farmland are exempt from farmland occupation tax, provided they meet relevant regulations [18] Stamp Duty Exemptions - Property owners transferring property to government, schools, social welfare institutions, or charitable organizations are exempt from stamp duty [21] Deed Tax Exemptions - State organs, public institutions, and non-profit organizations acquiring land or property for educational purposes are exempt from deed tax [25]

Core Viewpoint - The article discusses the regulations and calculations related to mining rights and the revenue generated from the sale of mineral products, emphasizing the importance of accurate reporting and compliance with local tax laws [4][6]. Summary by Sections Mining Rights and Revenue - The article outlines the types of mining rights, including exploration rights and mining rights, and the annual revenue generated from these rights [4]. - It specifies that the revenue from mining rights is derived from the sale of mineral products, excluding value-added tax [4]. Calculation of Sales Revenue - The sales revenue from mineral products is defined as the total income received by the mining rights holder from the sale of mineral products to buyers [4]. - The article details the calculation methods for sales revenue, including actual sales and deemed sales, and the importance of using market prices for reporting [4]. Pricing and Reporting - The pricing of mineral products is based on fair market transaction prices, and if there is no actual sales price, the mining rights holder should refer to local or neighboring regions' prices for similar products [4]. - For specific minerals like geothermal and mineral water, the sales revenue is determined based on actual extraction amounts and approved prices [4]. Conversion Factors - The article mentions that if the sold mineral products do not align with the tax assessment objects, the mining rights holder must convert the actual sales revenue into the corresponding sales revenue for the specified assessment objects using conversion factors [4].

@个体直营户 H A F A SE SE IT K 个体工商户们看过来! 为进一步支持个体工 商户发展，财政部、国家税务总局发布了《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），对个体工商户年应纳税 所得额不超过200万元的部分，减半征收个人所 政策要点是什么?具体如何享受?这篇文 7 = 19 音告诉你! 欢迎扫描下方二维码关注: 减半征收个人所得税 ↓ 200万元 计算公式 减免税额=(经营所得应纳税所得额不超过 200万元部分的应纳税额-其他政策减免税额×经 营所得应纳税所得额不超过200万元部分÷经营 所得应纳税所得额)×50%。 具体案例 ·减免税额 Part 1 政策内容 政策要点 自2023年1月1日至2027年12月31日，对个 体工商户年应纳税所得额不超过200万元的部 分，减半征收个人所得税。个体工商户在享受现 行其他个人所得税优惠政策的基础上，可叠加享 受本条政策优惠。 圆围纳税人李某经营个体工商户A，2025年第 一季度累计应纳税所得额为100万元（适用税率 35%，速算扣除数65500），假设无其他政策 减 ...

欢迎扫描下方二维码关注： 如何申请成为离境退税商店？点击了解→ 如何申请成为离境退税商店？ 小编一文梳理 往下看 1.具有增值税一般纳税人资格； 2.纳税信用级别为A级、B级或M级； 3.同意安装、使用离境退税管理系统，并保证系统应当具备的运行条件，能够及时、准确地向主管税务机关报送相关信 息； 4.同意单独设置退税物品销售明细账，并准确核算。 申请条件 成为离境退税商店后，主管税务机关向退税商店颁发统一的退税商店标识。退税商店应当在其经营场所显著位置悬挂 退税商店标识，便于境外旅客识别。 02 规范开具申请单 退税商店开具 《境外旅客购物离境退税申请单》 时，要核对境外旅客有效身份证件， 同时将以下信息采集到离境退 税管理系统 ： 办理资料及流程 1.向主管税务机关提交《境外旅客购物离境退税商店备案表》 2.主管税务机关应当在收齐备案资料的5个工作日内核对备案条件，对符合备案条件的完成备案，对不符合备案条件的告 知企业。 3.待商店完成备案后，只需要与本地退税代理机构就预付金等事项达成一致后，就可以成为"即买即退"商店。 成为离境退税商店后， 以下三点请注意： 0 1 悬挂退税商店标识 具有以下情形之一的 ...

您的"看到一次 下一篇 是我们的不懈追求 分析得税务错点梳理 7 m 1 5 1 5 7 1 5 7 1 5 7 1 5 7 1 5 7 1 5 7 1 5 7 1 5 7 1 5 7 1 5 7 1 5 1 5 7 1 5 1 5 7 1 5 1 5 7 1 5 1 5 7 1 5 1 5 7 1 5 1 5 7 1 5 1 5 划 EEE! 企业所得税汇算清缴工作已进入最后 冲刺阶段,小编梳理了汇算清缴中的易错 点 -- 企业所得税不征税收入,助力大家 合规纳税,顺利完成年度汇算! 不征税收入的范围 ● ● 收入总额中的下列收入为不征税收入: ● 财政拨款 财政拨款，是指各级人 民政府对纳入预算管理的事 业单位、社会团体等组织拨 付的财政资金，但国务院和 国务院财政、税务主管部门 另有规定的除外。 ● 依法收取并纳入财政管理的 行政事业性收费、政府性基金 行政事业性收费,是指依照法律法规 等有关规定，按照国务院规定程序批准, 在实施社会公共管理,以及在向公民、法 人或者其他组织提供特定公共服务过程 中,向特定对象收取并纳入财政管理的费 用。 政府性基金,是指企业 依照法律、行政法规等有关 规定,代政府收取 ...