Core Viewpoint - The article discusses the new regulations and compliance requirements for tax-related service institutions and personnel, emphasizing the importance of maintaining integrity and transparency in tax services to avoid penalties and maintain credit ratings [11]. Group 1: Compliance and Penalties - Tax service institutions and personnel may face penalties for various violations, including providing false information, failing to report accurately, and engaging in fraudulent activities [9][10]. - The tax authorities will implement measures such as credit score deductions, negative credit records, and public announcements for institutions classified as untrustworthy [7][10]. - Serious violations may lead to revocation of business licenses and professional qualifications, with information shared across relevant regulatory bodies for joint punishment [10][11]. Group 2: New Regulations - The "Management Measures for Tax-related Professional Services (Trial)" will be effective from May 1, 2025, establishing a framework for compliance and oversight in the tax service industry [11]. - The new regulations aim to differentiate between normal business operations and violations, reducing the risk of penalizing compliant businesses due to tax incentives [25]. Group 3: Risk Management - Tax authorities will provide risk warnings to clients and local tax offices when service providers are identified as high-risk or untrustworthy [7][10]. - Institutions must ensure that their operations align with tax laws to avoid being classified as high-risk, which could impact their ability to conduct business effectively [9][10].

Core Points - The article provides a detailed guide on how to reset the declaration password for tax reporting through the Natural Person Electronic Tax Bureau, specifically for legal representatives and financial responsible persons of enterprises [2][10][11]. Group 1: Password Reset Process - The process for resetting the declaration password can be done via the Personal Income Tax APP or the Natural Person Electronic Tax Bureau website [3][10]. - For the APP method, the legal representative or financial responsible person must log in, navigate to "My" and then "Enterprise Taxation Authority" to initiate the password reset [3][9]. - The steps include selecting the relevant enterprise, accessing the tax personnel list, and clicking on "Reset Declaration Password" [6][16]. Group 2: Detailed Steps for APP - After selecting the enterprise, the user must fill in and confirm the new password, request a verification code via SMS, and save the changes to complete the reset [9][16]. - The system provides reminders that only financial responsible persons can initiate the reset, and it is important to verify if the authorized personnel are still employed [6][16]. Group 3: Web Portal Method - For the web portal method, the legal representative or financial responsible person must log in, click on their profile, and select "Tax Authority Management" [11][14]. - The user then needs to choose the enterprise for which they want to reset the password, view details, and follow similar steps as in the APP method to complete the reset [14][16].

欢迎扫描下方二维码关注： ⇧ 点 蓝字 关注 "蓝色柳林财税室" 号错点 | 业务招待费 计入会议费 我们公司上周在xx度假村举办的 客户答谢会, 在度假村安排客户游玩 了3天，开了1天的会议。我们委托一 家会展公司承办，取得了会议费发 票。我们可以以会议费的名义在企业, 所得税税前全额扣除吗? z 不可以! 由于业务招待费有限额扣除标 准，不能将业务招待费混入会议费 中进行税前扣除。 :在职学历教育 联雕或者在线 《XX公司员工在职学历教育 信息表》 我们公司鼓励 员工参加在职学 历 教 育 提 升 学 历，相关费用可 "职工教 以计入 育经费"吗? > 不可以! X 企业职工参加社会上的学历教育 以及个人为取得学位而参加的在职 教育，所需费用不可以计入"职工 教育经费"，由个人承担! 相关政策 企业职工参加社会上的学历教育 以及个人为取得学位而参加的在职教 育,所需费用应由个人承担,不能挤 占企业的职工教育经费。 政策依据 正确税务处理方式:将答谢会支 出区分为会议费和业务招待费。其 中，属于会议费的部分全额税前扣 除,属于业务招待费性质的支出按 照税法的规定限额扣除。 相关政策 企业实际发生的与取得收入 ...

Group 1 - The article discusses the management measures for the collection and use of the employment security fund for disabled persons, emphasizing that employers must hire disabled individuals under specific conditions to count towards their employment numbers [2] - Employers must sign labor contracts of at least one year with disabled employees and pay wages that meet or exceed local minimum wage standards, along with full social insurance contributions [2] - The article outlines that seasonal workers should be converted to an annual average for employment calculations, and labor dispatch workers are counted as employees of the dispatching unit [2] Group 2 - The announcement from the Ministry of Finance regarding adjustments to the collection policy for the employment security fund for disabled persons is highlighted, indicating that employers using labor dispatch must comply with specific regulations [2]

Core Viewpoint - The article discusses the regulations regarding the deductibility of salary and wage expenses for enterprises, emphasizing the importance of adhering to the standards set by tax authorities to ensure that only reasonable and compliant expenses are deductible [4][6][7]. Summary by Sections Definition of Salary and Wage Expenses - Salary and wage expenses include all forms of cash and non-cash compensation paid to employees, such as basic salary, bonuses, allowances, and overtime pay [4]. Reasonable Salary and Wage Expenses - Reasonable salary and wage expenses are defined as those that are actually paid to employees according to the established salary system of the enterprise, which must be confirmed by tax authorities [6][11]. Deductibility Criteria - Enterprises must ensure that their salary and wage expenses meet specific criteria to be deductible, including having a standardized salary system, compliance with industry and regional standards, and orderly adjustments to salaries [11]. Government Limitations on State-Owned Enterprises - State-owned enterprises cannot deduct salary expenses that exceed the limits set by government authorities; any excess is not included in the total salary expenses for tax calculations [7][8]. Treatment of Prepaid Salaries - Prepaid salaries that are not actually paid by the end of the annual tax settlement cannot be deducted in that tax year [10][11]. External Labor Dispatch Expenses - Expenses incurred from using external labor dispatch services must be categorized correctly for tax purposes, with direct payments to labor dispatch companies classified as service fees, while payments to individual employees are classified as salary and welfare expenses [12][13].

Core Viewpoint - The article discusses the policy of offsetting tax refunds against outstanding tax liabilities, providing clarity on how taxpayers can manage their tax obligations effectively [1]. Group 1: Tax Refund Offset Policy - Taxpayers with multiple outstanding tax liabilities must offset their tax refunds against these liabilities in chronological order, starting with the earliest due date [2]. - For example, if a company has an outstanding corporate income tax due on May 31, 2024, and a value-added tax due on August 15, 2025, the tax refund will first be applied to the corporate income tax liability [2]. Group 2: Common Tax Risks - Risk Point 1: Unclear scope of taxable contracts may lead to incorrect assumptions about the need to pay stamp duty [7]. - Risk Point 2: Taxpayers may mistakenly believe that the absence of a formal contract exempts them from stamp duty, but agreements like orders or delivery notes still require payment [8]. - Risk Point 3: Inaccurate tax bases for stamp duty calculations can occur if taxpayers include VAT amounts in their calculations, which is not permitted [9]. - Risk Point 4: Taxpayers may overlook stamp duty obligations if the contract amount is not specified, or if the amount is not updated after settlement [10]. - Risk Point 5: Changes in contract amounts may lead to underpayment of stamp duty if taxpayers do not adjust for additional amounts [11]. - Risk Point 6: Taxpayers must file zero declarations for stamp duty even if no taxable activities occurred during the reporting period [14]. - Risk Point 7: Confusion between equity transfers and securities transactions can result in incorrect assumptions about stamp duty obligations [15].

Group 1 - The article discusses the policies regarding the deduction of input VAT, emphasizing that not all invoices can be used for this purpose, and specific conditions must be met for deductions to be valid [5][6][7] - It clarifies common misconceptions about VAT special invoices, stating that just having a special invoice does not guarantee the ability to deduct input VAT, as it depends on compliance with legal and regulatory requirements [6] - The article provides examples of how to calculate stamp duty based on rental contracts, highlighting that if the VAT amount is separately stated, it should not be included in the stamp duty calculation [15] Group 2 - The article mentions specific types of invoices that can be used for input VAT deductions, including electronic ordinary invoices and certain transportation tickets [5][7] - It outlines the implications of the new tax policies, including the treatment of transaction fees and other charges related to gold trading, which will be subject to VAT starting from November 1, 2025 [16][17] - The article emphasizes the importance of understanding the tax implications of contracts and the correct calculation methods for various taxes, including VAT and stamp duty [15][16]

Core Points - The article discusses tax policies related to the purchase and use of specialized equipment for environmental protection, energy conservation, and safety production, highlighting the eligibility for tax credits during annual tax settlements [5][6]. Group 1: Tax Credit Policies - Companies can enjoy tax credit policies when filing tax returns, applicable both at the time of declaration and during annual tax settlement [4]. - The specialized equipment eligible for tax credits includes those listed in the "Environmental Protection Specialized Equipment Corporate Income Tax Preferential Directory" (2017), "Energy Conservation and Water Saving Specialized Equipment Corporate Income Tax Preferential Directory" (2017), and "Safety Production Specialized Equipment Corporate Income Tax Preferential Directory" (2018) [5]. Group 2: Equipment Transfer and Tax Obligations - If a company transfers or leases specialized equipment within five tax years after its acquisition, the tax benefits must cease in the month the equipment is no longer in use, and any previously credited corporate income tax must be repaid [6]. Group 3: Documentation Requirements - Companies must provide specific documentation to claim tax credits, including purchase invoices for specialized equipment, contracts for equipment obtained through financing leases, and proof of actual usage [8].

Core Viewpoint - The article discusses the tax implications of prepaid fitness cards, clarifying that the sale and recharge of these cards are considered non-taxable events until a service is rendered [4][5]. Group 1: Taxation on Prepaid Cards - The sale and recharge of prepaid cards fall under the category of non-taxable items as no actual sales of goods or taxable services have occurred [4][5]. - According to the National Taxation Administration's announcement, prepaid card sales are classified as "non-taxable items for unexecuted sales" [5]. Group 2: Tax Obligations for Services - When cardholders use single-purpose cards to purchase goods or services, the seller is required to pay value-added tax (VAT) according to current regulations [5][6]. - The article emphasizes that while the sale of fitness services is subject to taxation, the initial sale of the prepaid card itself is not [4][5].

Core Viewpoint - The article outlines the new stamp duty policies related to enterprise restructuring and reform, effective from October 1, 2024, to December 31, 2027, detailing exemptions and obligations for various scenarios [8]. Summary by Sections Stamp Duty Exemptions and Obligations - New enterprises formed during the restructuring of companies or institutions will not be required to pay stamp duty on the portion of paid-in capital (equity) and capital reserves that has already been taxed, while any unpaid portions and new additions must be taxed according to regulations [9]. - For debt-to-equity swaps approved by the State Council, the newly increased paid-in capital (equity) and capital reserves will be exempt from stamp duty [9]. - Any increase in paid-in capital (equity) and capital reserves due to assessments during restructuring must be taxed as per regulations [9]. - Funds recorded under other accounting categories that are converted into paid-in capital (equity) or capital reserves will also be subject to stamp duty [9]. Taxation on Contracts - Contracts established before restructuring but not yet fulfilled will have their stamp duty obligations inherited by the restructured entity, provided the tax basis remains unchanged and stamp duty was previously paid [10]. - Property transfer documents related to restructuring, mergers, splits, and bankruptcies will be exempt from stamp duty [10]. - Administrative adjustments of land use rights and property ownership by government entities will also be exempt from stamp duty [10]. Scope of Policy Application - The policy applies to various forms of enterprise restructuring, including the transformation of non-corporate entities into limited liability companies or joint-stock companies, and vice versa, as long as the original investors maintain a significant stake [11]. - Restructuring includes mergers, splits, asset or equity contributions, and debt restructuring [11]. - The original investors must remain in the restructured entity, although their investment proportions may change [11]. - The policy also covers the transformation of public institutions into enterprises, with original investors retaining a majority stake [11][12].