欢迎扫描下方二维码关注： 问题一 Answer 问题二 Answer 广告费和业务宣传费如何在税前扣除？ 答： 企业发生的符合条件的广告费和业务宣传费支出，除国务院财政、税务 主管部门另有规定外，不超过当年销售(营业)收入 15% 的部分，准予扣除； 超过部分，准予在以后纳税年度结转扣除。 广告费和业务宣传费支出有什么特殊规定？ 答： 按照《财政部 税务总局关于广告费和业务宣传费支出税前扣除有关事项 的公告》（财政部 税务总局公告2020年第43号）的规定：自2021年1月1日起 至2025年12月31日止，对化妆品制造或销售、医药制造和饮料制造（不含酒 类制造）企业发生的广告费和业务宣传费支出，不超过当年销售（营业）收入 30%的部分，准予扣除；超过部分，准予在以后纳税年度结转扣除。 问题三 企业发生的广告费和业务宣传费怎么确认销售（营业）收入的基数？ Answer 问题四 Answer 答：企业在计算业务招待费、广告费和业务宣传费等费用扣除限额时，其计算 基数应包含两部分：销售（营业）收入和视同销售收入额。 销售（营业）收入：是指企业销售商品、产品、原材料、包装物、低值易耗品 以及其他存货取得的收入；企业 ...

欢迎扫描下方二维码关注： 企业所得税汇算清缴丨常见费用税前扣除比例（一） 2 024年度企业所得税汇算清缴正在进行中，企业在申报过程中，准确掌握各项费用税前扣除比例至关重 要。本期将聚焦工资薪金、职工福利、保险费支出这几类常见费用，解读其税前扣除比例，助力企业顺利完成 汇算清缴工作~ 工资、薪金： 100% 企业发生的合理的工资、薪金支出，准予扣除。工资、薪金，是指企业每一纳税年度支付给在本企业任职或 者受雇的员工的所有现金形式或者非现金形式的劳动报酬，包括：基本工资、奖金、津贴、补贴、年终加薪、 加班工资，以及与员工任职或者受雇有关的其他支出。 政策依据 《中华人民共和国企业所得税法实施条例》 职工福利费： 14% 企业发生的职工福利费支出，不超过工资、薪金总额1 4%的部分，准予扣除。 政策依据 《中华人民共和国企业所得税法实施条例》 职工教育经费： 8% 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，准予在以后纳税年度结转扣除。 政策依据 《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〕5 1号) 工会经费： ...

Core Viewpoint - The article discusses various tax incentives and policies aimed at supporting high-tech enterprises, small and micro enterprises, and specific sectors such as pharmaceuticals and technology transfer, highlighting the benefits of these policies for businesses in terms of tax reductions and deductions [4][12][11]. Group 1: High-Tech Enterprise Incentives - High-tech enterprises are subject to a reduced corporate income tax rate of 15% [4]. - Losses incurred in the five years prior to qualifying as a high-tech enterprise can be carried forward for up to 10 years for tax offset [4]. Group 2: Equipment and Depreciation Policies - From January 1, 2024, to December 31, 2027, enterprises can deduct the full cost of newly purchased equipment valued under 5 million yuan in the year of purchase, rather than depreciating it over several years [5]. - The definition of equipment includes fixed assets excluding buildings, and the timing of asset recognition is based on invoice issuance or completion of construction [17]. Group 3: Pharmaceutical Sector Benefits - Pharmaceutical manufacturing companies can deduct advertising and promotional expenses up to 30% of their annual sales revenue, with excess amounts allowed to be carried forward to future tax years [9]. - Income from the initial processing of medicinal plants is exempt from corporate income tax [9]. Group 4: Technology Transfer Tax Relief - For technology transfer income, the first 5 million yuan is exempt from corporate income tax, while amounts exceeding this threshold are taxed at half the standard rate [11]. Group 5: Small and Micro Enterprise Policies - Small and micro enterprises can calculate 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 [12]. - Criteria for small and micro enterprises include annual taxable income not exceeding 3 million yuan, fewer than 300 employees, and total assets not exceeding 50 million yuan [12].

Core Viewpoint - The article discusses the common questions regarding the special additional deduction for serious illness medical expenses, focusing on the relationship between the "deductible threshold" and the deduction limit, as well as eligibility for deductions for family members' medical expenses [2][3]. Group 1: Deduction Threshold and Limits - The deductible threshold for taxpayers is set at 15,000 yuan, meaning that only the medical expenses exceeding this amount can be deducted, up to a limit of 80,000 yuan [3][4]. - Taxpayers can choose to deduct medical expenses incurred by themselves or their spouses, and for minor children, deductions can be calculated separately for each parent [5]. Group 2: Family Medical Expenses - If both spouses have qualifying serious illness medical expenses, they can choose to deduct the expenses under the husband's name, with each having a maximum deduction limit of 80,000 yuan, totaling a maximum of 160,000 yuan [6]. - Medical expenses incurred by the taxpayer's parents are not eligible for tax deductions under the current regulations [7]. Group 3: Cross-Year Medical Expenses - For medical expenses incurred at the end of one year and settled at the beginning of the next year, the deduction is based on the settlement date, meaning it will be considered as a medical expense for the following year [10]. Group 4: Private Hospital Expenses - Expenses incurred at private hospitals can qualify for the serious illness medical deduction if they are recorded in the medical insurance settlement system [11]. Group 5: Important Considerations - Taxpayers should retain original or copied receipts for medical service charges for verification purposes when claiming deductions [12]. - Taxpayers can also check their previous year's medical expenses through the medical insurance management information system to ensure they meet the deduction criteria [13].

欢迎扫描下方二维码关注： 《跨地区经营汇总纳税企业年度分摊企业所得税明细表》（A109000）第4行从原来"用于分摊的本年实际应纳所得税 额"变更为"本年实际应纳所得税额"并对其进行细化，同时增加了5-9行的内容。 | | | A109000 跨地区经营汇总纳税 | | --- | --- | --- | | 行次 | | 项目 | | Black | | 、实际应纳所得权额 | | 2 | | 或:境外所得应纳所得税额 | | 3 | | 加: 趋外所得抵免所得税额 | | 4 | | 、用于分摊的本年实际应纳所得税额(1-2+ | | 5 | | 三、本年累计已预分、已分摊所得税额(6+7+ | | 6 | | C > 总机构直接管理建筑项目部已预分所 | | T | | (= ○总机构已分摊所得税额 | | 8 | | G E)财政集中已分百所得税额 | | 9 | | (四)分支机构已分摊所得税额 | | 10 | | 其中:总机在体生产经营部门已 | | 12 | | 四、本年度应分摊的应补(退)的所得税额( | | 12 | | (- 一)总机构分辨本年应补(退)的所得 | | 13 | | (二 ...

Group 1 - The article discusses the process for tax service institutions to register and collect basic information through the electronic tax bureau [3][4]. - It outlines the steps for enterprises to log in and input their information, including the unified social credit code and personal identification details [3]. - The article emphasizes the importance of submitting personnel information for tax service institutions, detailing how to add and submit agent information [4]. Group 2 - The article references the announcement from the National Taxation Administration regarding the collection of basic and business information for tax service institutions [4]. - It provides links to related documents, including the "Credit Code for Tax Service Institutions" and the "Management Measures for Tax Service Institutions (Trial)" [5].

Core Viewpoint - The article emphasizes the importance of maintaining proper accounting records and tax documentation in compliance with national regulations, highlighting the responsibilities of taxpayers and withholding agents in managing their tax-related records and documentation [2][4][8]. Group 1: Accounting Records - Taxpayers and withholding agents must establish tax withholding and collection account books within 10 days from the occurrence of the withholding obligation [2]. - Accounting records must include general ledgers, detailed ledgers, journals, and other auxiliary books, all of which should be in Chinese, with provisions for ethnic minority languages in autonomous regions [4]. - If the accounting system is sound, computer-generated accounting records can be considered equivalent to traditional accounting books [6]. Group 2: Document Retention Periods - Invoices must be retained for 5 years, while accounting books, vouchers, reports, and other tax-related documents should be kept for 10 years, unless otherwise specified by law [8]. - Personal donation receipts for tax deductions must be retained for 5 years [11]. - Taxpayers must keep relevant documentation for special additional deductions for 5 years [13]. Group 3: Compliance and Penalties - Failure to properly set up and maintain tax-related records can lead to penalties, including points deducted from tax credit evaluations [15][16]. - Specific violations include not maintaining proper export tax refund records and mishandling invoices, which can incur point deductions [16].

the last the states 往期链接 欢迎扫描下方二维码关注： an - Research t the fi (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 (38). 一问一答 | 离境退税政策 (37). 一问一答丨支持重点群体创业就业有关税费优惠政策 (36). 一问一答 | 助力科技创新相关税惠热点问题 (35). 一问一答丨助力绿色低碳相关税惠热点问题 (34). 一问一答丨水资源税改革试点相关政策 (33). 一问一答丨购进农产品增值税政策 (32). 一问一答丨调整增值税纳税申报有 ...

Core Viewpoint - The article highlights the connection between traditional Chinese customs during the Dragon Boat Festival and relevant tax knowledge, emphasizing how tax policies impact various activities and products associated with the festival [3][6]. Group 1: Customs and Tax Knowledge - Eating Zongzi (sticky rice dumplings) is a traditional practice during the Dragon Boat Festival, with tax exemptions for farmers selling their own glutinous rice and tax deductions for companies providing Zongzi as employee benefits [3][4]. - Dragon boat racing, a key festival activity, incurs VAT on ticket and sponsorship revenues, with specific rates for general and small-scale taxpayers [4][5]. - The practice of hanging mugwort and calamus is common during the festival, with agricultural producers selling these plants exempt from VAT [4][5]. Group 2: Cultural Practices and Tax Implications - The use of scented sachets filled with medicinal herbs is a tradition, and companies involved in the production of aromatic plants benefit from reduced corporate income tax rates [5][6]. - The consumption of Xionghuang wine, traditionally used for medicinal purposes, is subject to specific consumption tax rates based on the type of alcohol [5][6]. - The custom of tying five-colored threads on children symbolizes good fortune, and companies can deduct the costs of materials used for making these threads from their taxable income [5][6]. Conclusion - The article concludes by encouraging readers to appreciate the interplay between tax knowledge and traditional customs, suggesting that understanding tax policies can aid in compliant business operations and enhance comprehension of economic dynamics [6].

Core Viewpoint - The article discusses the new changes in the corporate income tax annual reconciliation and reporting process for 2024, emphasizing the importance of understanding tax policies and reporting rules for businesses to ensure compliance and optimize tax liabilities [3]. Group 1: Tax Reporting Changes - The State Administration of Taxation has announced changes to the corporate income tax annual tax return forms, requiring businesses to differentiate between various scenarios when reporting equity transfer transactions [3][5]. - The annual tax return form (A100000) includes specific sections for reporting investment income and asset disposal gains or losses, which must be accurately filled out based on the nature of the asset [5][9]. Group 2: Tax Adjustment Details - Differences between accounting and tax laws, such as revenue recognition timing and cost deduction scope, must be adjusted through the tax adjustment project detail form (A105000) [7]. - The tax adjustment project detail form includes various income adjustment items, such as deemed sales income and investment income, which need to be reported accurately [8][34]. Group 3: Equity Transfer Reporting - When a company undergoes equity transfer, it must report the transaction in the asset loss tax deduction and tax adjustment detail form (A105090) if there are losses incurred [12]. - The investment income tax adjustment detail form (A105030) is used to report gains or losses from the disposal of investment assets, including equity transfers [19][21]. Group 4: Case Study Example - A case study illustrates the tax treatment and reporting adjustments for a company that sold a 30% equity stake for 15 million yuan, highlighting the need for proper income recognition and tax adjustments based on the sale price and initial investment [29][31]. - The tax implications of the equity transfer include adjustments for accounting recognition of transfer income and the necessary tax return filings to reflect these changes [33][36]. Group 5: Documentation Requirements - Companies must prepare specific documentation to support their tax filings, including contracts, valuation reports, and evidence of compliance with tax regulations for equity transfers and asset disposals [37][39]. - The article outlines the necessary materials for tax authorities to verify equity investment losses and restructuring transactions, emphasizing the importance of thorough record-keeping [38][40].