Group 1 - The tax basis for purchased fixed assets includes the purchase price, related taxes, and other expenses directly attributable to making the asset ready for use [3] - The tax basis for self-constructed fixed assets is based on expenditures incurred before the completion settlement [3] - For finance-leased fixed assets, the tax basis is determined by the total payments specified in the lease contract and related costs incurred during the contract signing [3] Group 2 - Depreciation for fixed assets should start from the month following their use and stop from the month following their cessation of use [4] - The minimum depreciation period for buildings is 20 years, while for machinery and equipment, it is 10 years [4] - Certain fixed assets, such as unused assets and those leased under operating leases, cannot be depreciated for tax purposes [4] Group 3 - Expenditures for the reconstruction of fixed assets that change the structure or extend the useful life are considered long-term deferred expenses [5] - Major repair expenditures that exceed 50% of the tax basis of the fixed asset and extend its useful life by more than 2 years should be amortized over the remaining useful life of the asset [5] - Other expenditures that should be treated as long-term deferred expenses must be amortized over a minimum of 3 years [5] Group 4 - The tax basis for purchased intangible assets includes the purchase price, related taxes, and other expenses necessary to make the asset ready for use [6] - Intangible assets are amortized using the straight-line method starting from the month they are put into use [6] - The minimum amortization period for intangible assets is 10 years, unless specified otherwise by law or contract [6] Group 5 - The tax basis for purchased biological assets includes the purchase price and related taxes [7] - Depreciation for biological assets should start from the month following their use and stop from the month following their cessation of use [7] - The minimum depreciation period for timber biological assets is 10 years, while for livestock, it is 3 years [7] Group 6 - Investment assets are classified as assets formed from equity and debt investments [8] - The cost of investment assets acquired through cash payments is based on the purchase price [8] - The cost of investment assets obtained through non-cash means is based on the fair value of the asset and related taxes [8] Group 7 - The cost of inventory obtained through cash payments includes the purchase price and related taxes [9]

Core Viewpoint - The article focuses on providing guidance for individual businesses in Ningbo regarding tax policies and procedures, specifically addressing common questions related to value-added tax (VAT) and individual income tax [3]. Group 1: Tax Types and Filing - Individual businesses need to be aware of the main types of taxes they must declare, including VAT and individual income tax, along with their respective filing deadlines [6]. - There are specific consequences for individual businesses that fail to file their tax declarations on time [6]. - The article outlines various methods for calculating individual income tax on business income [6]. Group 2: VAT Registration and Invoicing - Individual businesses can apply to become general VAT taxpayers and are eligible to issue special VAT invoices [6]. - The process for individual businesses to apply for small-scale taxpayer status is also detailed [6]. - The article discusses the use of electronic invoices by individual businesses, including how to apply for and issue them [6]. Group 3: Tax Benefits and Exemptions - Current preferential tax policies available to individual businesses are highlighted, including those aimed at specific key groups [6]. - The article emphasizes the importance of understanding these policies to maximize tax benefits [6]. Group 4: Tax Registration and Cancellation - After obtaining a business license, individual businesses are required to register with the tax authorities [6]. - The process for tax cancellation when an individual business ceases operations is explained, including the need for tax deregistration [6].

Core Viewpoint - The article provides a detailed guide on how taxpayers can back up and restore their data in the Individual Electronic Tax Bureau (withholding end) after changing computers and reinstalling the software [10]. Group 1: Data Backup and Recovery Process - Taxpayers can back up data from the original computer by logging into the Individual Electronic Tax Bureau, navigating to system settings, and selecting backup options [11]. - The backup process involves choosing a storage path, confirming the backup, and ensuring the database backup is successful [12]. - To restore data on a new computer, users must log into the Individual Electronic Tax Bureau, access the recovery settings, and select the backup file to complete the restoration [13]. Group 2: Data Download and Submission - Taxpayers must visit the tax authority to apply for the "withholding client data download function," which is valid for 72 hours [4]. - Users can log in using their personal income tax app credentials or through a QR code scan [5]. - After logging in, users can download personnel information and ensure that all necessary data is reported successfully for withholding tax declaration [8].

欢迎扫描下方二维码关注： 折扣发票到底该怎么开具呢？登录新电子税局，既可以选择" 按金额折扣 "，又可以选择" 按比例折扣 "。具体操作流程 如下： 开业打折 、 买一送一 、 商品促销 ……发生 折扣销售业务 时，该如何正确开具发票呢？ 纳税人采取折扣方式销售货物时，若销售额与折扣额在同一张发票的"金额"栏内分别注明，即可按折扣后的销售额 计算缴纳增值税。未在同一张发票"金额"栏注明折扣额，而仅在发票的"备注"栏注明折扣额的， 折扣额不得从销售 额中减除 。 1. 登录新电子税局，在 【我要办税】 功能菜单依次选择 【发票使用】 - 【蓝字发票开具】 - 【立即开票】 ，进入开 具 界面。 2. 根据实际情况选择相应 票类 ，点击 【确定】 。 3.填写 购买方信息 。 4.填写 开票信息 。 6. 折扣信息填写完毕后，系统会自动在项目信息明细内显示，并以 红色字体展示折扣信息 。 7. 点击 【预览发票】 ，系统将展示票样，确认无误后即可点击 【发票开具】 ，完成折扣发票开具。 纳税人可根据实际需求,选择"单价"和"金额"属于不含税或含税 ，按钮默认"含税"颜色为蓝色，点击之后变为"不含税"按 钮颜色变灰 ...

Core Viewpoint - The article discusses the tax treatment of cultural relics and artworks purchased by enterprises, emphasizing that these assets can be treated as investment assets but cannot deduct depreciation or amortization expenses for tax purposes [12][13][14]. Tax Treatment of Cultural Relics and Artworks - Enterprises can classify purchased cultural relics and artworks as investment assets for tax purposes if they are used for collection, display, or value preservation [12][13]. - Depreciation and amortization expenses for these assets are not deductible during the holding period [14]. Tax Deduction Conditions - Tax deductions are permitted when enterprises transfer or dispose of investment assets, allowing the cost of the investment asset to be deducted [15]. Auction Process and Tax Implications - Auction houses must issue non-taxable VAT invoices for the sale of cultural relics and artworks, and the corresponding sales price is not included in the auction house's taxable income [16]. - Auction houses are required to retain specific documentation for verification, including images of auction items, contracts, and tax-related documents [17]. Personal Auction Tax Regulations - Individuals auctioning cultural relics and artworks are subject to "property transfer income" tax, which allows for the deduction of the original value of the property when calculating taxable income [19]. - The original value of the property is defined based on various acquisition methods, including purchase price, auction price, and related taxes [21]. Policy References - The article references several tax regulations, including the announcement by the State Taxation Administration regarding the management of personal auction income [22].

Group 1 - The article discusses the importance of correctly handling R&D expenses for tax deductions, emphasizing that materials directly consumed in R&D activities must be deducted accordingly [3][5] - It highlights a specific case where a manufacturing company did not deduct the costs of materials that were either wasted or turned into products, raising concerns about compliance with tax regulations [3] - The article references the policy from the National Taxation Bureau regarding the scope of R&D expense deductions, indicating that companies must be aware of the requirements to avoid potential issues [5] Group 2 - The article provides an example of employee housing benefits that can be deducted from taxes, noting that there are specific limits and requirements for such deductions [9][10] - It explains that the maximum deductible amount for employee welfare expenses is capped at 14% of the total salary expenses, and companies must maintain accurate records to comply with tax regulations [11] - The article stresses the importance of setting up separate accounts for employee welfare expenses to ensure compliance and avoid penalties from tax authorities [11]

Group 1 - The article discusses various tax inspection documents used by tax authorities, including the Tax Inspection Notice, which informs the taxpayer of their rights and obligations during an inspection [3][4][7] - The Tax Authority has the right to conduct on-site inspections and must present the Tax Inspection Certificate along with the Tax Inspection Notice [4][6][7] - The article outlines the process for the Tax Authority to request accounting materials through the Bookkeeping Material Retrieval Notice, which requires cooperation from the enterprise [8][9] Group 2 - The Tax Matters Notice is issued when the inspection team needs to inform the taxpayer about tax-related matters, such as changes in personnel or deadlines for providing information [10][11] - If violations are found, the tax authority will issue a Rectification Notice, requiring the taxpayer to correct the issues within a specified timeframe [13][14] - The article emphasizes the importance of compliance and timely response to tax authority notifications to avoid further complications [13][14] Group 3 - The article briefly touches on the definition of high-tech enterprises, which are those that continuously engage in R&D and technology transformation within key supported fields [22][23][24] - To be recognized as a high-tech enterprise, companies must meet specific criteria, including having a certain percentage of R&D personnel and meeting R&D expenditure requirements relative to sales [25][27][28] - High-tech enterprises can benefit from a reduced corporate income tax rate of 15% and extended loss carryforward provisions [28][29]

Group 1 - The announcement clarifies that express delivery companies must pay value-added tax (VAT) based on "collection and delivery services" for their income [1] - Express delivery services include the collection, sorting, transportation, and delivery of packages within a promised timeframe, excluding mere transportation services [1] - The definition of express delivery companies includes those legally permitted to operate express services and their registered branches and end service points [1] Group 2 - Taxpayers with qualifications for network freight transportation can deduct input tax for fuel and tolls used in their operations, provided they meet specific conditions [2] - Network freight transportation is defined as the integration of transportation resources via internet platforms, where the taxpayer assumes the carrier's responsibilities [3] - The announcement is effective immediately upon release, and previously unresolved matters will be handled according to this announcement [4]

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Core Viewpoint - The article discusses common green tax policies in China, highlighting the environmental protection tax, water resource tax, and corporate income tax incentives for environmentally friendly projects. Group 1: Environmental Protection Tax - Taxpayers include enterprises and other operators that directly discharge taxable pollutants in China [5] - Exemptions from the environmental protection tax include agricultural production (excluding large-scale breeding), certain mobile pollution sources, and facilities meeting specified discharge standards [6] - Tax reductions are available for taxpayers whose pollutant discharge concentrations are below 30% and 50% of the national standards, allowing for 75% and 50% tax reductions respectively [6] Group 2: Water Resource Tax - Taxpayers include units and individuals that directly use surface water or groundwater [7] - Exemptions or reductions apply to agricultural water use within specified limits, military and firefighting water use, and ecological water use for land greening and groundwater replenishment [7] - Taxpayers achieving advanced water use efficiency can receive a 20% reduction in water resource tax [8] Group 3: Corporate Income Tax Incentives - Enterprises engaged in qualifying environmental protection projects can enjoy a three-year exemption from corporate income tax, followed by a 50% reduction for the next three years [8] - Investment in environmental protection equipment allows for a 10% tax credit on the investment amount, with unused credits transferable for up to five years [8] - From January 1, 2024, to December 31, 2027, third-party pollution prevention enterprises will be taxed at a reduced rate of 15% [10] - Tax incentives are also available for enterprises undertaking digital and intelligent upgrades of energy-saving and environmental protection equipment [12]