Core Viewpoint - The article discusses the new regulations regarding the export tax refund process for cross-border e-commerce businesses using overseas warehouses, emphasizing the "departure tax refund, sales accounting" approach for tax declaration and refund processing [4][22]. Group 1: Export Tax Refund Process - When goods have been sold, taxpayers should declare and process the export tax refund according to current regulations [6][8]. - For goods that have not yet been sold, taxpayers can declare the export tax refund in advance after customs clearance, and later adjust based on actual sales [6][8]. - Taxpayers must distinguish between sold and unsold portions of goods on the same customs declaration when applying for pre-refund tax [6][8]. Group 2: Handling Unsold Goods - If goods declared for pre-refund tax remain unsold by the end of the accounting period, taxpayers must adjust their declarations and return the pre-refund tax [8][9]. - After the goods are sold, taxpayers can reapply for the export tax refund according to existing regulations [8][9]. Group 3: Documentation Requirements - Taxpayers must retain documentation such as sales contracts, transportation documents, and other relevant materials for tax refund verification [19][20]. - If unable to obtain an export contract, alternative documents like warehouse agreements can be used for record-keeping [19][20]. Group 4: Tax Refund Adjustments - When actual sales differ from the declared export amount, taxpayers must confirm the need for adjustments and re-declare the tax refund based on actual sales [14][15]. - If the tax refund amount is negative, foreign trade enterprises must pay the tax owed [16][17]. Group 5: Sales Evidence and Verification - Taxpayers do not need to submit sales evidence when applying for the export tax refund but must retain it for verification within 15 days after the sale [22][29]. - Failure to retain sales evidence may result in the export business being subject to taxation instead of the tax refund policy [23][24]. Group 6: Cross-Border E-commerce Fees - Expenses related to commissions and advertising on platforms like Amazon can be deducted from corporate income tax within specified limits [30][31]. - If invoices cannot be provided for these expenses, order details or transaction records may serve as valid proof for tax deductions [33].

Group 1 - The duration of the probation period is regulated by the Labor Contract Law, with specific limits based on the length of the labor contract [4][5][6][7] - For contracts longer than three years, the probation period can be up to six months, while for contracts of one year to less than three years, it is limited to two months [6][7] - A probation period can only be agreed upon once between the same employer and employee, and it must be included within the labor contract duration [7] Group 2 - It is mandatory to sign a written labor contract upon establishing a labor relationship, which begins from the date of employment [11][12] - If a written labor contract is not signed within one month of employment, the employer must pay the employee double the salary for each month until the contract is signed [11] Group 3 - During the probation period, the salary must not be lower than 80% of the agreed salary or the minimum wage for the same position in the company [14] - The salary during the probation period must also meet or exceed the local minimum wage standard [14] Group 4 - Both the employer and employee are legally required to participate in social insurance and pay social insurance fees, even during the probation period [18][19] - The employer must register for social insurance within 30 days of employment [16][17]

Core Viewpoint - The article discusses the tax deduction regulations for various types of business expenses related to commissions and fees, emphasizing the limits set by tax laws for different industries [5][6][8][9][10][11]. Summary by Sections General Tax Deduction Rules - Businesses can deduct reasonable expenses related to income generation, including costs, fees, taxes, losses, and other expenditures when calculating taxable income [4]. - For commissions and fees related to business operations, the deductible amount is limited to 5% of the income confirmed by service agreements or contracts [5][6]. Industry-Specific Deduction Regulations - **Insurance Companies**: Can deduct fees and commissions up to 18% of the total premium income after deducting refunds [8]. - **Real Estate Companies**: Can deduct sales expenses paid to foreign agencies up to 10% of the sales income [9]. - **Agency Service Companies**: Can deduct actual operating costs, including fees and commissions, incurred to earn income from agency services [10]. - **Telecommunications Companies**: Can deduct fees and commissions related to customer development, limited to 5% of total annual income [11]. - **Other Companies**: Follow the general rule of deducting up to 5% of the income confirmed by service agreements with qualified intermediaries [11].

来源： 北京税务 欢迎扫描下方二维码关注： 来源北京税务 欢迎扫描下方二维码关注： 关联内容 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。 合同 ※ 印花税法规定的借款合同指的是什么？税率是多少？ ※ 电网与用户之间签订的供用电合同是否需要缴纳印花税？ ※ 合同没写金额，印花税怎么交？ ...

Group 1 - The article addresses the issue of taxpayers not being able to find certain invoices related to the sale of self-produced agricultural products in the deduction selection module [1][2]. - It emphasizes the importance of having a specific business label for "self-produced agricultural product sales" on the invoice to ensure proper visibility in the system [2][3]. - The article provides a step-by-step guide for taxpayers to reissue invoices correctly, including logging into the electronic tax bureau and selecting the appropriate options [3]. Group 2 - The source of the information is identified as the Shanxi Taxation Tax Promotion Dispatch [6]. - A reminder is included that the platform providing this information is unofficial and serves as a learning resource, not as a standard for tax payments [8].

Group 1 - The article provides a step-by-step guide for taxpayers on how to correct or void their personal income tax reports through the Natural Person Electronic Tax Bureau [1][5]. - The first step involves logging into the Natural Person Electronic Tax Bureau and navigating to the declaration query section [1]. - The second step requires clicking on "Completed" to access the operation interface [2]. - The third and fourth steps detail the process of modifying investment unit information and tax calculation data, ensuring accuracy before proceeding [3]. - The final steps include confirming the modified declaration information and completing the correction process [5]. - A reminder is provided that if the correction period has been declared but not paid, or if the taxable amount is zero, the taxpayer can directly void the declaration [5].

Core Viewpoint - The article discusses various types of leasing services, including operational leasing and financial leasing, along with their respective tax treatments in China [2][4][16]. Group 1: Operational Leasing - Operational leasing involves transferring the use of tangible or intangible assets without changing ownership, categorized into tangible asset leasing and real estate leasing [2]. - The tax rate for real estate leasing services is 9%, while the tax rate for tangible asset leasing services is 13% [4][11]. Group 2: Financial Leasing - Financial leasing is divided into direct financial leasing and financial sale-leaseback. Direct financial leasing allows the lessee to use the asset while retaining ownership with the option to purchase at the end of the lease [3][4]. - Financial sale-leaseback involves selling an asset to a leasing company and then leasing it back, with a tax rate of 6% applicable under financial services [4]. Group 3: Transportation Leasing - Various transportation leasing services include time chartering, bareboat chartering, and wet leasing, each with specific tax treatments. For instance, time chartering for water transport is taxed at 9% [5][9]. - Wet leasing involves leasing aircraft with crew, also taxed at 9% under aviation transport services [8][9]. Group 4: Specific Leasing Services - Specific leasing services include vehicle parking, road toll services, and advertising space leasing on real estate, with varying tax rates from 6% to 13% depending on the service type [13][14][15]. - The leasing of construction equipment can be categorized into those with and without operators, affecting the applicable tax rates [15]. Group 5: Policy Basis - The article references several policies and notifications from the Ministry of Finance and the State Administration of Taxation regarding the implementation of VAT in leasing services [16].

Core Viewpoint - The article discusses the process of maintaining property tax sources when a commercial property undergoes a change in use, specifically when a rental contract is terminated early due to tenant default. Group 1: Tax Source Maintenance Process - The company outlines the steps to log into the electronic tax bureau and navigate to the property tax source maintenance section [1]. - The first step involves selecting the "Tax Source Collection" under the property tax category [4]. - The article details the process of updating the rental tax source information, including the need to change the "Change Date" to June 30, 2025, due to the early termination of the rental contract [4][7]. Group 2: Adjusting Tax Source Information - The tax source information is split into two segments based on the rental income timeline, and the company must delete the tax source for the period from July 1, 2025, to December 31, 2025 [4]. - The article explains that the "From Value" tax source information must also be updated, with the same "Change Date" applied [6][7]. - The final step involves setting the rental property value and area to zero and submitting the changes [8].

2.点击【我要办税】→【税费申报及缴纳】→【财务报表报送及更正】进入引导页； | 税务局 の山原 | 商页 | 找要办税 我要查例 公众服务 地方特色 | | | | --- | --- | --- | --- | --- | | | 感覺办股 | 调验人处理贸 | ( 最近使用: 班院收入通用 .. | | | | 压企数学开始平台 | | | | | | 综合健康招贤 | 取外产品理值税收注款量度及分值方式的税税。 苏产品理值税后期权利用税 | | 在产品增值税生项税额打除行业 | | | | 欠院人处置不动产或者大部还产留言 | 重居民众会组织院让激明精辅性胶条处理的落 ... 显展民众会风格和比较产事项密告 | | | | 对景使用 | 质量交器合同组建管理 | 精密纪者企业新疆政量大安化服务 | 拉洋和重点电源产业公司的国际发展高质量 | | | 成绩单叙及胶纳 | 特殊的使用整数据以值 | 由仅如我企业法人會伙人所得分配偶又不震 | 院校院计调查 | | | | 第六院第十六届出学 | 平户偏优基础进校副报制区 | 加值反期末留在最权使用补充满意 | | | 任明开展 | 小程企业(个体工要户)会 ...

欢迎扫描下方二维码关注： 小李 我们公司在外地成立了一家分公司，需要到税务部门办理什么手续吗？ 总机构和分支机构均需要办理企业所得税汇总纳税备案，可直接通过电子税务局办理备案申请。 税小夏 总机构登录电子税务局后，依次点击【我要办税】-【综合信息报告】-【特定涉税信息报告】-【汇总纳税报告】，进入 相应功能页面。 也可通过首页搜索栏输入关键字查找出的"汇总纳税报告"进入相应功能页面。 进入功能页面时，系统判断纳税人若是首次办理汇总纳税报告，则是直接进入填报页面，若是非首次办理则进入已办理 记录列表页面。 特别提醒 需 注意总分机构的 备案顺序 ，应 先由总机构 找主管税务机关办理备案，备案完成后分支机构再进行备 案，且分支机构备案的有效期在总机构备案有效期的范围内。 总机构备案 操作流程： 提交成功后您可通过【我要查询】-【涉税信息查询】-【涉税事项进度查询】-【办税进度及结果信息查询】模块查看办 理状态及跟踪具体进度。 以首次办理汇总纳税报告为例 ，系统自动展示填报页面。 在这个界面需要填报的内容包括： 跨地区转移类型 、 有效期起、有效期止、 下一级机构信息中行政区划、下一级机构 信息中主管税务机关信息（ ...