Group 1 - The article discusses the establishment and evolution of the urban household waste treatment fee system in China, aimed at promoting sustainable development and improving urban ecological environments [2][3][4] - The fee is specifically designated for the collection, transportation, and treatment of household waste, and cannot be used for other purposes [2] - The principle of "who generates, who pays" has been emphasized in the implementation of the waste treatment fee system since 2011 [3][4] Group 2 - The legal basis for the waste treatment fee is primarily derived from the Solid Waste Pollution Prevention and Control Law of the People's Republic of China [5] - Key documents that support the fee system include the Urban Appearance and Environmental Sanitation Management Regulations and various notices from government departments [6][7] Group 3 - The fee is applicable to all units and individuals that generate household waste [8] - Local governments are responsible for setting the waste treatment fee standards, which should reflect local conditions and include differentiated pricing based on waste classification [8] Group 4 - As of July 1, 2021, the collection of the urban waste treatment fee has been transferred to the tax authorities, allowing for self-declaration by payers or collection by utility companies [8] - The waste treatment fee is classified under general public budget revenue, shared between central and local governments [8]

Core Viewpoint - The announcement by the State Taxation Administration outlines the tax credit policy for foreign investors reinvesting distributed profits directly into domestic enterprises, aiming to encourage foreign investment in China [2][3]. Summary by Sections Section 1: Policy Implementation - Foreign investors using profits to replenish registered capital or increase paid-in capital in domestic enterprises qualify as "new or increased paid-in capital" [3]. - The reinvestment period begins in the month specified in the "Profit Reinvestment Situation Table" issued by the competent commerce department [3]. Section 2: Tax Credit Calculation - Foreign investors can choose to calculate the tax credit based on either 10% of the reinvestment amount or a lower dividend tax rate as per applicable tax treaties [4]. - If multiple domestic enterprises distribute profits for reinvestment, the tax credit is calculated separately for each enterprise [4]. Section 3: Currency and Reporting - Reinvestments made in currencies other than RMB must be converted to RMB at the exchange rate on the payment date for tax credit calculations [4]. - Foreign investors must submit the "Overseas Investor Reinvestment Tax Credit Information Report" along with the "Profit Reinvestment Situation Table" to the profit distribution enterprise [4][5]. Section 4: Documentation and Compliance - When recovering investments and applying for tax credits, foreign investors must provide specific documentation to the tax authorities [5]. - The tax authorities are required to maintain a record of foreign investors benefiting from the tax credit policy and track compliance [6]. Section 5: Investment Recovery Order - The order of recovering investments involves first disposing of investments that have already enjoyed tax credits, followed by those that meet the conditions but have not yet benefited from the credits [7]. Section 6: Delegation of Authority - Foreign investors and profit distribution enterprises may appoint agents to handle matters related to the announcement, provided written authorization is submitted to the tax authorities [8]. Section 7: Effective Date - The announcement will take effect from January 1, 2025 [9].

Core Viewpoint - The article discusses the industries that are not eligible for the R&D expense super deduction policy, highlighting that certain sectors, including the catering industry, are excluded from benefiting from this tax incentive [1][2]. Group 1: Ineligible Industries - The catering industry is listed as one of the sectors that cannot enjoy the R&D expense super deduction due to its classification in the negative list [2]. - Other industries that are also excluded include tobacco manufacturing, wholesale and retail, leasing and business services, accommodation and catering, real estate, and entertainment [2]. Group 2: Policy Implications - Even if a company in the excluded industries conducts R&D activities, it cannot benefit from the super deduction because of its industry classification [2].

欢迎扫描下方二维码关注： 【优惠内容】 从事个体经营的，自办理个体工商户登记当月起， 3年（36个月，下同 ） 内按每户每年 24000 元为限额依次 扣减：当年实际应缴纳的增值税、城市维护建设税、教育费附加、地方教育附加和个人所得税。 铁血卫家国 丹心照九州 在 第98个建军节 到来之际 一份 专属税收优惠"致敬礼" 送给最可爱的人 让我们一起来了解一下吧 退役士兵创业税收优惠政策 【政策执行期限】 自 2023年1月1日至2027年12月31日 【享受条件】 依照《退役士兵安置条例》退出现役并自主就业的退役士兵。 【扣减限额】 减免税限额=年度减免税限额÷12×实际经营月数 。 年度应缴纳税款小于扣减限额的，以实际缴纳税款为限；大于扣减限额的，以扣减限额为限。 随军家属创业 税收优惠政策 【优惠内容】 从事个体经营的，自办理税务登记之日起，其提供的应税服务 3年内免征增值税和个人所得税 。 【享受条件】 1.须有 师以上 政治机关出具的可以表明其身份的证明。 2.每一随军家属只能享受 1次 免税政策。 军队转业干部创业税收优惠政策 【优惠内容】 从事个体经营的，自领取税务登记证之日起，其提供的应税服务 3 ...

欢迎扫描下方二维码关注： 今天是八一建军节，小编整理了退役士兵、随军家属和军队转业干部创业就业可以享受的税费优惠政策，一起来学习吧！ 退役士兵创业税费扣减 吸纳退役士兵就业税费扣减 自2023年1月1日至2027年12月31日 ，企业招用自主就业退役士兵，与其签订1年以上期限劳动合同并依法缴纳社会保险费 的，自签订劳动合同并缴纳社会保险当月起，在 3年内 按实际招用人数予以定额 依次扣减 增值税、城市维护建设税、教育费 附加、地方教育附加和企业所得税优惠。定额标准为每人每年6000元，最高可上浮50%，各省、自治区、直辖市人民政府可 根据本地区实际情况在此幅度内确定具体定额标准。 小贴士： 山西省限额标准 9000元 。 二 随军家属 随军家属创业免征增值税 从事个体经营的随军家属，自办理税务登记事项之日起，其提供的应税服务 3年内免征 增值税。 一 退役士兵 （一） （二） 自2023年1月1日至2027年12月31日 ，自主就业退役士兵从事个体经营的，自办理个体工商户登记当月起，在 3年（36个 月，下同）内 按每户每年20000元为限额 依次扣减 其当年实际应缴纳的增值税、城市维护建设税、教育费附加、地 ...

Group 1 - The article discusses issues related to invoice issuance for taxpayers, specifically when selecting project names that do not match the maintained project information [2] - It provides a solution for taxpayers facing errors when trying to issue invoices, suggesting they check and correct the project information in the tax system [2] - The article emphasizes the importance of ensuring that the product and service classification names are consistent to avoid errors during the invoicing process [2] Group 2 - The source of the information is identified as the Shanxi Taxation Bureau, indicating an official context for the guidance provided [3] - The article serves as a learning reference, clarifying that it is not an official tax standard but rather a compilation of notes for educational purposes [5] - It encourages readers to engage in sharing learning experiences and outcomes, promoting a collaborative approach to understanding tax-related issues [5]

欢迎扫描下方二维码关注： | 适用情形 对信用积分、信用等级、执业负面记录有异议 | | --- | | 申请时限 信用记录产生或结果确定后12个月内 | | 处理时限 税务机关30个工作日内完成复核 | | 原则 包容审慎原则 | | 结果 提供复核结论与查询服务 | | 适用情形 对拟列入涉税服务失信名录有异议 | | --- | | 申请时限 收到《税务事项通知书》之日起10个工作日内 | | 处理时限 税务机关10个工作日内完成复核 | | 原则 包容审慎原则 | | 结果 提供复核结论与查询服务 | | 申请途径 税务机关提供电子税务局等便利化渠道 | | --- | | 目标 确保复核申请便捷高效 | 来源：深圳税务 供稿： 纳税服务和宣传中心 编发：纳税服务和宣传中心 来源 深圳税务 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。 二、电子税务局操作 操作步骤如下: 1 ► 登录电子 ...

Core Viewpoint - The article discusses the new "Tax Payment Credit Management Measures" effective from July 1, 2025, which redefines "tax credit" to "tax payment credit" to enhance the management of tax and social insurance payment credits, promoting taxpayer integrity and self-discipline [1]. Group 1: Tax Payment Credit Management - The new measures integrate social insurance fees into the credit evaluation system, aligning with the principle of "taxes and fees are equally important, integrated, and coordinated" [1]. - The evaluation indicators related to social insurance payment include failure to submit tax payment declarations on time and failure to pay declared taxes within the stipulated period [2]. - The credit evaluation cycle is set for one calendar year, with the next evaluation results expected in April 2026, reflecting the tax payment behaviors of 2025 [4]. Group 2: Credit Evaluation and Remedies - If a business entity commits a tax payment breach, it can rectify the situation according to the specified conditions in the measures, with the possibility of restoring deducted points based on the timeliness of the correction [5]. - Businesses achieving an A-level credit rating (scoring over 90 points) will receive incentives from tax authorities, although specific incentives are not detailed in the provided text [6].

Group 1 - The article emphasizes the importance of having complete documentation for domestic acquisitions of recycled resources, including obtaining VAT invoices and relevant tax payment certificates [2] - It outlines that if the taxpayer fails to obtain the necessary invoices or certificates, the corresponding sales income from recycled resources will not be eligible for the immediate refund policy stated in Announcement No. 40 [2] - The calculation for the sales income not eligible for the immediate refund policy is detailed, indicating that it is based on the proportion of the cost of unverified recycled resources to the total cost of all recycled resources purchased in the current period [2] Group 2 - Taxpayers are required to maintain a standardized ledger that includes details such as supplier names, resource names, quantities, prices, and whether VAT invoices or compliant certificates have been obtained [2] - The article specifies that the products and services sold must not fall under categories that are restricted or eliminated according to the Industrial Structure Adjustment Guidance Catalog or the Environmental Protection Comprehensive Catalog [2] - It is noted that resources utilized must comply with the National Hazardous Waste Catalog, and necessary permits must be obtained from environmental authorities if hazardous waste is involved [2] Group 3 - Tax credit ratings must not be at the C or D level to qualify for the immediate refund policy [2] - The article states that there should be no serious violations recorded in the six months prior to the application for the immediate refund policy [2]

欢迎扫描下方二维码关注： 在企业所得税申报的过程中，收入确认时点对纳税申报十分重要！是签合同就确认，还是发货时确认？或者是收到货款才 算数？让申税小微来带你一探究竟！ #01 以权责发生制为原则，属于当期的收入和费用，不论款项是否收付，均作为当期的收入和费用。 #02 #03 基本原则 销售商品收入确认 提供劳务收入确认 #04 特许权使用费收入 按照合同约定的特许权使用人应付特许权使用费的日期确认收入的实现。 实际收到捐赠资产的日期 政策依据 《中华人民共和国企业所得税法实施条例》（中华人民共和国国务院令第512号） 《国家税务总局关于确认企业所得税收入若干问题的通知》（国税函〔2008〕875号） 《国家税务总局关于企业取得财产转让等所得企业所得税处理问题的公告》（国家税务总局公告2010年第19号） 《国家税务总局关于金融企业贷款利息收入确认问题的公告》（国家税务总局公告2010年第23号） 《国家税务总局关于贯彻落实企业所得税法若干税收问题的通知》（国税函〔2010〕79号） 《国家税务总局关于企业国债投资业务企业所得税处理问题的公告》（国家税务总局公告2011年第36号） 《财政部 国家税务总局关于 ...