Core Viewpoint - The article discusses the reporting requirements for internet platform enterprises regarding commissions, service fees, and other payments made to them, emphasizing the need for accurate tax information submission by various stakeholders involved in online transactions [3][6]. Group 1: Reporting Requirements - Internet platform enterprises must report commissions and service fees received from businesses participating in their operations, which include software service fees, advertising service fees, and transaction commissions [3][4]. - The reporting entity must consolidate the amounts paid to the platform from various operators and report the total income and total fees paid to the platform [4][6]. Group 2: Examples of Reporting - Example 1 illustrates a scenario where a platform receives a total transaction amount of 200,000 yuan, with 10,000 yuan paid in service fees to various entities, requiring the platform to report both the total income and the total fees [4]. - Example 2 describes a user recharging 10,000 yuan on a platform, with the platform recognizing the full amount as income while reporting zero fees, as the transaction was for virtual goods [4]. Group 3: Tax Information Submission for Live Streaming - Internet platform enterprises and MCN (Multi-Channel Network) institutions must report the identity and income information of network anchors and their partners when they receive income from live streaming activities [6][7]. - In a scenario where a network anchor receives 1 million yuan from an MCN, the platform must report both the anchor's and the MCN's information, marking the MCN as a "professional service institution" [6][7]. Group 4: Multiple Payment Scenarios - Various scenarios are provided where payments are made to MCNs and network anchors, detailing how each entity must report the income and associated fees, ensuring compliance with tax regulations [8][9][10]. - The article emphasizes that if a platform operator is also an internet platform enterprise, they are not required to report the same information multiple times if it has already been submitted [11].

Group 1 - The core concept of digital electronic invoices (referred to as "digital invoices") is their comprehensive adoption, which enhances efficiency and accuracy in invoice management through features like instant information transmission and permanent storage [2][3]. - Digital invoices have the same legal validity as paper invoices and are characterized by features such as "dematerialization," "coding system," and "quota system," simplifying the invoice application process [2]. - The application process for digital invoices can be completed through the electronic tax bureau, where users can log in and navigate to the relevant modules for invoice requests [2]. Group 2 - The initial invoicing quota for digital invoices is automatically determined by the system based on factors like the taxpayer's credit rating and industry type, eliminating the need for manual quota requests [3]. - Taxpayers can check the status of their applications through the system, which will automatically approve applications that meet certain criteria, allowing immediate use of digital invoices [3]. - There are various methods for adjusting the invoicing quota, including monthly automatic adjustments and temporary adjustments based on the taxpayer's credit status and invoicing activity [3].

Core Viewpoint - The article discusses the classification and taxation of extraneous fees in the context of value-added tax (VAT) in China, detailing which fees should be included in sales revenue for tax purposes and which can be excluded [2][3]. Group 1: Definition and Classification of Extraneous Fees - Extraneous fees include various charges such as handling fees, penalties, and packaging fees that are collected from buyers, as defined by the "Interim Regulations on Value-Added Tax" [2]. - Certain fees are explicitly excluded from being classified as extraneous fees, including consumption tax collected on behalf of the government and certain transportation fees under specific conditions [2]. Group 2: Calculation and Payment of VAT on Extraneous Fees - The sales amount for VAT purposes includes all price and extraneous fees collected by the taxpayer, excluding the output tax [2]. - Extraneous fees and overdue packaging deposits are considered taxable income and should be converted to non-taxable income for VAT calculation [2]. Group 3: Invoicing for Extraneous Fees - The tax category for extraneous fees should align with the main price, using the same coding [2]. - Invoices for extraneous fees can be issued either combined with the sale of goods or services or separately [2]. Group 4: Examples of Extraneous Fees - An example is provided where a landlord charges a penalty for early lease termination, which qualifies as an extraneous fee subject to VAT [3]. - Another example illustrates that a non-refundable deposit does not constitute an extraneous fee as it does not accompany a taxable sale [3].

Group 1 - The article discusses the procedures for obtaining tax payment certificates, which are categorized into document-style and table-style certificates [2] - For document-style certificates, users must log into the new electronic tax bureau, navigate through specific options, and select the relevant tax payments for issuance [2] - For table-style certificates, the process is similar, requiring users to log in and follow the same steps to query and select the tax payments [2] Group 2 - The article outlines the latest VAT relief policies for small-scale taxpayers, stating that those with monthly sales below 100,000 yuan are exempt from VAT [9] - Small-scale taxpayers with a 3% tax rate can have their taxable sales income taxed at a reduced rate of 1%, effective until December 31, 2027 [9]

Core Viewpoint - The article discusses the implementation of tax credit policies for foreign investors reinvesting distributed profits in China, emphasizing the deferred tax policy and the calculation of tax credit amounts based on specific conditions [2][4]. Group 1: Deferred Tax Policy - The deferred tax policy for foreign investors remains effective, allowing them to reinvest profits distributed from Chinese resident enterprises without incurring withholding income tax [2]. - Foreign investors can choose to calculate the tax credit amount based on either 10% of the reinvestment amount or a lower dividend tax rate specified in applicable tax treaties [2][4]. Group 2: Tax Credit Calculation - In the first scenario, if a foreign investor meets the conditions, they can select between a 10% or a lower tax treaty rate for calculating the tax credit [4]. - In the second scenario, if a foreign investor has multiple eligible reinvestments, the tax credit amounts must be aggregated separately for each profit-distributing enterprise [5]. Group 3: Currency Conversion - When reinvesting in currencies other than RMB, the reinvestment amount should be converted to RMB using the middle exchange rate on the actual payment date to calculate the deferred tax and tax credit [10]. Group 4: Adjusting Tax Credit Amounts - Tax authorities may adjust the tax credit amount if they determine that a foreign investor does not qualify for the tax credit policy, such as if the investment is withdrawn before five years [11]. Group 5: Tax Payment Procedures - Foreign investors must differentiate whether they meet the tax credit policy conditions when recovering investments and calculate the tax and penalties accordingly [12][16]. Group 6: Investment Recovery Order - The order of recovering investments is established as follows: investments that have enjoyed tax credits first, followed by those that meet but have not enjoyed the policy, then those under deferred tax policy but not qualifying for tax credits, and finally other investments [16].

Group 1 - The core concept of mineral resource special income refers to the various revenues collected by the state from exploration and mining rights holders in China, including mining rights transfer income, exploration rights usage fees, and mining rights usage fees [2][3] - The legal framework for mineral resource rights was established with the Mineral Resources Law in 1986, and significant reforms were introduced in 2017 and 2022 to streamline the collection process and transfer responsibilities to tax authorities [2][4] - In 2023, new regulations were issued to adjust the collection of mining rights transfer income, changing the payment structure to a combination of upfront payment and annual payments based on sales revenue [2][4] Group 2 - The mining rights transfer income is calculated as the transaction price of exploration or mining rights plus annual payments based on the sales revenue of mined products multiplied by the applicable rate [4][7] - The exploration rights usage fee is charged annually based on the area of the exploration block, starting at 100 yuan per square kilometer for the first three years and increasing to a maximum of 500 yuan from the fourth year [4][7] - The mining rights usage fee is set at 1000 yuan per square kilometer annually, and there are specific timelines for payment based on the type of income [4][7] Group 3 - The collection of mining rights transfer income is structured to ensure timely payments, with penalties for late payments set at 0.2% per day on the overdue amount [4][7] - The policy is supported by various legal documents, including the Mineral Resources Law and its implementation rules, which outline the framework for the management and collection of mineral resource revenues [4][7]

Group 1 - The core point of the article is the announcement of the 2025 urban and rural residents' basic medical insurance payment standards and the related procedures for enrollment and payment [8]. - The individual payment standard for 2026 is set at 400 yuan per person per year, with a centralized payment period from October 17, 2025, to February 25, 2026 [8]. - Residents who complete their insurance payment by the end of 2025 will enjoy relevant benefits starting from January 1, 2026 [8]. Group 2 - The article outlines the online enrollment process through the "Shanxi Medical Insurance" WeChat public account, detailing steps for both self-registration and registration for others [3]. - Various payment methods are available, including WeChat, Alipay, and bank apps, as well as options for centralized collection by community committees or banks [3][8]. - The article highlights an increase in the per capita financial subsidy for residents' medical insurance by 30 yuan, reaching a total of 700 yuan [8].

Group 1 - The article discusses the implementation of electronic delivery of social insurance fee documents in Ningbo starting from November 1, 2025, aimed at enhancing payment service convenience and protecting the rights of payers [1][5]. - The electronic delivery function will be available on the social insurance management client, allowing users to access important documents such as the "Notice of Correction" and "Judgment on Social Insurance Fees" [3][5]. - The initiative is part of a broader effort to modernize tax services and improve efficiency in document handling within the social insurance system [1][3]. Group 2 - The article highlights the importance of understanding the new electronic delivery process for social insurance documents, which is expected to streamline communication between tax authorities and taxpayers [1][3]. - It emphasizes that the electronic delivery will include various types of documents related to social insurance, making it easier for users to manage their obligations [3][5]. - The article encourages readers to stay informed about these changes to ensure compliance and benefit from the improved services [1][5].

Group 1 - The article discusses the tax deduction policies for enterprises that are unable to obtain invoices or external vouchers due to specific circumstances such as business license cancellation or being classified as non-compliant [5][7]. - It outlines the necessary documentation required for tax deductions, including proof of the inability to obtain invoices, contracts, payment vouchers, and internal accounting records [6][7]. - Enterprises can retroactively claim tax deductions for expenses incurred in previous years if they obtain the required documentation within five years [7]. Group 2 - The article explains the tax rate for high-tech enterprises whose qualification is expiring and are in the process of re-certification, stating that they should prepay corporate income tax at a rate of 15% [14][20]. - If the high-tech qualification is not obtained by the end of the year, the enterprise must make up the difference in tax payments as per regulations [17][20].

来源 山西税务税宣速递 欢迎扫描下方二维码关注： 欢迎扫描下方二维码关注： 企业月（季）度预缴申报时能否享受扶贫捐赠支出税前扣除？ 问 答： 根据《中华人民共和国企业所得税法》 及《中华人民共和国企业所得税法实施条 例》规定，企业分月或分季预缴企业所得税 时，原则上应当按照月度或者季度的实际利 润额预缴。企业在计算会计利润时， 按照 会计核算相关规定，扶贫捐赠支出已经全额 列支，企业按实际会计利润进行企业所得税 预缴申报，扶贫捐赠支出在税收上也实现了 全额据实扣除 。因此，企业月（季）度预 缴申报时就能享受到扶贫捐赠支出所得税前 据实扣除政策。 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建立的平台，所有笔记写作记录的文章及转发的法律法规仅供读者学习 参考之用，并非实际办税费的标准，欢迎交流学习，共同分享学习经验成果。文章版权归原作者所有，如有不妥，请联系删除。 国家税务总局山西省税务局 ************* t see DI S H T 型控制在型 2月元 - RSC 根据《中华人民共和国企业所得税法实施 条例》规定,第十九条 企业所得税法第六条第 (六)项所称租金收入,是指企业提供固 ...