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 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].

Core Viewpoint - The article outlines a series of tax incentives aimed at supporting entrepreneurs, particularly those starting new businesses, from January 1, 2023, to December 31, 2027, to ease their financial burden and encourage entrepreneurship [2][3][4]. General Tax Incentives for Entrepreneurs - Small-scale VAT taxpayers with monthly sales below 100,000 yuan are exempt from VAT from January 1, 2023, to December 31, 2027 [2][3]. - Small-scale VAT taxpayers with a 3% tax rate can have their VAT reduced to 1% from January 1, 2023, to December 31, 2027 [4][5]. - Small-scale VAT taxpayers, small micro-profit enterprises, and individual businesses can enjoy a 50% reduction in six taxes and two fees from January 1, 2023, to December 31, 2027 [7][9]. - Small micro-profit enterprises can calculate taxable income at a 25% rate and pay corporate income tax at a 20% rate until December 31, 2027 [9][10]. - Individual businesses with annual taxable income not exceeding 2 million yuan can have their income tax halved from January 1, 2023, to December 31, 2027 [10][11]. Targeted Tax Incentives for Specific Groups - Individuals from key groups, such as those who have escaped poverty or are unemployed for over six months, can receive tax reductions up to 20,000 yuan per year for three years starting from their business registration [12][15]. - Self-employed veterans can also receive similar tax reductions of up to 20,000 yuan per year for three years [16][17]. - Military retirees starting individual businesses are exempt from VAT for three years from the date of tax registration [18][19]. - Military retirees who choose self-employment are exempt from personal income tax for three years from the date of tax registration [20][21]. Cross-Border E-commerce Tax Policies - From January 30, 2023, to December 31, 2025, e-commerce export enterprises can have imported goods returned due to unsold stock or returns exempt from import duties and VAT if returned within six months [24][25]. Additional Resources - For more information on tax incentives, the article provides links to various policy guides and compilations related to tax benefits for entrepreneurship and small businesses [26][28][30].

Core Viewpoint - The article discusses the importance of tax compliance and the role of tax authorities in ensuring that businesses adhere to tax regulations, highlighting recent initiatives and improvements in tax collection processes [1]. Group 1: Tax Compliance - Tax compliance is essential for the sustainable growth of businesses and the economy as a whole [1]. - The article emphasizes the need for companies to understand and fulfill their tax obligations to avoid penalties and foster a positive business environment [1]. Group 2: Role of Tax Authorities - Tax authorities are implementing new strategies to enhance tax collection efficiency and improve taxpayer services [1]. - The article outlines recent technological advancements that tax authorities are adopting to streamline processes and reduce compliance burdens on businesses [1].

欢迎扫描下方二维码关注： 公司员工出差购买飞机票后，因行程改变退票，支付的退票费取得了售票方开具的退票费增值税电子普通发票。请问，这种情况 下，能否按照购进旅客运输服务事项，以发票上注明的税额抵扣销项税额？实务中，一些员工出差时还有可能改签机票，改签费能抵 扣吗？ ——某公司财务人员 刘女士 本报记者 阚歆旸 李一园 通讯员 张蔼文 宁波前湾新区税务局税政一科科长郑继列告诉记者，航空运输电子客票行程单上列明的票价、燃油附加费、改签费，均属于纳税人提供 运输服务取得的全部价款和价外费用的范畴，可以按照《财政部 税务总局 海关总署关于深化增值税改革有关政策的公告》（财政部 税务 总局 海关总署公告2019年第39号）第六条规定计算抵扣进项税额。 在公司的日常经营中，员工因行程改变等原因退订或改签机票，是一种常见现象，相关财务、税务处理如果不准确，很可能产生税务风 险。围绕刘女士提出的问题，记者采访了相关专家。 CFP图 退票费可凭专票抵扣 "在实务操作中，必须先明确退票费的性质和取得的票据种类，再分析退票费相关税额能否作为增值税进项税额进行抵扣。"国家税务总 局长沙市税务局稽查局一级主办段文涛表示，中国境内注册的 ...

Core Viewpoint - The article emphasizes the importance of issuing invoices in business transactions and the legal implications of failing to do so, highlighting consumer rights and the responsibilities of businesses under the law [7][8]. Summary by Relevant Sections Invoice Issuance Regulations - According to the "Invoice Management Measures of the People's Republic of China," businesses are required to issue invoices for sales and services, with specific provisions for penalties if invoices are not issued [8]. - The law states that failure to issue an invoice can result in fines of up to 10,000 yuan, and any illegal gains may be confiscated [8]. Consumer Rights - Consumers have the right to request invoices and can demand compliance from businesses that fail to issue them, reinforcing the principle of good faith in business operations [7]. - The article illustrates a scenario where a consumer insists on their rights regarding invoice issuance and product exchanges, showcasing the legal backing for such claims [6][7]. Business Compliance - Businesses are urged to comply with tax regulations and maintain proper invoicing practices to avoid penalties and protect their credit records [7][8]. - The article mentions a case where a business agreed to issue invoices after being informed of the legal requirements, indicating a shift towards better compliance [7].

Core Viewpoint - The article emphasizes the importance of understanding the Civil Code and tax laws through practical cases, aiming to enhance public awareness and knowledge about legal rights and tax obligations [1]. Group 1: Lease Contracts and Tax Issues - The validity of a lease contract remains intact even if the property is sold during the lease period, as per Article 725 of the Civil Code [2]. - Landlords are required to pay taxes on rental income, including value-added tax and personal income tax [2]. Group 2: Tax Responsibilities in Contracts - Tax responsibilities in contracts should be clearly defined; if not specified, each party is responsible for their own tax obligations as per Articles 510 and 511 of the Civil Code [3]. - Legal tax obligations cannot be altered by contract agreements, meaning sellers must still pay personal income tax even if the buyer agrees to cover it [3]. Group 3: Business Operations and Legal Compliance - Businesses should clearly outline contract terms to avoid disputes that could lead to tax risks, particularly regarding payment methods and timelines [4]. - Understanding the Civil Code's provisions related to business operations, contract signing, and property rights is crucial for compliance and risk management [4]. Group 4: Tax Awareness and Legal Education - Individuals and businesses are encouraged to enhance their legal awareness and knowledge of tax laws, seeking guidance from tax authorities when needed [5]. - A collaborative effort is needed to foster a sound legal environment and tax order, promoting compliance and protection of legal rights [5].

Core Viewpoint - The article discusses the tax deduction policies for various types of insurance premiums and expenses that companies can claim under corporate income tax regulations in China, emphasizing the conditions and limits for these deductions. Group 1: Basic Social Insurance Deductions - Companies are allowed to deduct basic social insurance contributions such as pension, medical, unemployment, work injury, and maternity insurance within the prescribed limits [4][5][6]. Group 2: Supplementary Insurance Deductions - Supplementary pension and medical insurance premiums paid by companies for all employees can be deducted up to 5% of the total employee wages; amounts exceeding this limit are not deductible [4][11]. Group 3: Special Occupational Insurance - Premiums for personal safety insurance for special occupational workers are deductible according to national regulations [5]. Group 4: Business Travel Insurance - Companies can deduct personal accident insurance expenses incurred by employees during business travel [6]. Group 5: Property and Liability Insurance - Premiums paid for property insurance and liability insurance (such as employer's liability and public liability) are also deductible [8][9]. Group 6: Banking Sector Deductions - Banking institutions can deduct deposit insurance premiums calculated at a rate not exceeding 0.0016 of the deposits [9]. Group 7: Insurance Industry Specifics - Insurance companies can deduct commission and handling fees related to their business activities, limited to 18% of the net premium income after deducting refunds [13]. Group 8: Investment Taxation - The article outlines tax implications for investments, including cash and non-cash payments, and specifies that costs related to investment assets cannot be deducted during the holding period but can be deducted upon transfer [18][20]. Group 9: Income Recognition and Tax Exemption - Income from dividends and bonuses from equity investments is recognized based on the decisions made by the investee's shareholders, with certain exemptions for qualified resident enterprises [21]. Group 10: Transfer of Equity - The timing for recognizing income from equity transfers is specified, along with the treatment of costs associated with the transferred equity [23][24].

欢迎扫描下方二维码关注： 民法典 "税税"念 ——涉税要点务必知晓 法 / 税 / 同 / 行 / 护 / 航 / 美 / 好 / 生 / 活 前言：2020年5月28日，第十三届全国人民代表大会第三次会议通过《中华人民共和国民 法典》,自2021年1月1日起实施。这是新中国成立以来第一部以"法典"命名的法律，是新时代 我国社会主义法治建设的重大成果，被誉为"社会生活的百科全书"。《中华人民共和国民法 典》共计7编、1260条，各编依次为总则、物权、合同、人格权、婚姻家庭、继承、侵权责任 以及附则。2025年5月，我们迎来了《中华人民共和国民法典》施行后的第五个"民法典宣传 月"。民法典的每一项条款都紧密关联着我们的日常生活，其中，很多与税相关，下面，让我 们一同深入了解《中华人民共和国民法典》在实际生活中与"税"有关的要点。 要点1 代管人税收责任 《中华人民共和国民法典》第四十三条 财产代管人应当妥善管理失踪人的财产， 维护其财产权益。失踪人所欠税款、债务和应付的其他费用，由 财产代管人从失踪人 的财产中支付 。 财产代管人因故意或者重大过失造成失踪人财产损失的,应当承担赔偿 责任。 《中华人民共和国民法 ...

欢迎扫描下方二维码关注： （一） 旅客登录铁路12306移动客户端后，选择右下方【我的】 ，点击【常用功能】 下方【电子发票】选项。进入电子发票（铁路电子发票）页面后，选择【开具电子发 票】，点击【已开票】并选择需换开发票的所属期，点击发票右下角【换开发票】按钮 后，根据系统提示完成发票换开。 换开成功后，原电子发票（铁路电子客票） 自动冲红， 应使用新开电子发票（铁路电 子客票）报销入账。 （二）电子发票（铁路电子客票）属于数电发票， 因此开具后无法作废，若开具有误 应当对蓝字发票进行红冲 。 旅客取得电子发票（铁路电子客票）后，因购买方信息填写有误等原因需要换开电子 发票（铁路电子客票）的， 铁路运输企业按以下规定开具红字电子发票（铁路电子客票） ： 1.购买方未作用途确认和入账确认的，由铁路运输企业填开《红字发票信息确认单》 （以下简称《确认单》），开具红字电子发票（铁路电子客票）。 认单》一并作为原始凭证 。 供稿：青岛税务 审核：青岛市税务局纳税服务和宣传中心 编发：青岛市税务局纳税服务和宣传中心 来源 青岛税务 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 ...