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（ ...

欢迎扫描下方二维码关注： 小张,我们今年招用了几名残疾 老板,这些不是都能加 人员工,听说残疾职工工资是可 计扣除的,奖金属于工 以享受加计扣除优惠的,那公司 资薪金的一部分可以加 给他们发放的奖金、困难补助不 计扣除，而困难补助只 都可以加计扣除了吗? 能据实扣除。 老板 财务 这究竟是怎么一回事? 老板 糖糖 - 享受残疾职工工资加计扣除优惠指的是企业安 置残疾人员的,在按照支付给残疾职工工资据 实扣除的基础上，可以在计算应纳税所得额时 按照支付给残疾职工工资的100%加计扣除。 。例如: 某企业2024年安置残疾人员所支付工资10万元， 符合享受安置残疾人员工资加计扣除的条件, 在按照支付给残疾职工工资10万元据实扣除的 基础上，还可以在汇算清缴 计算应纳税所得额时按照支 付给残疾职工工资的100% 加计扣除,即在税前共可扣 除20万元。 . . . o O O O O ● C ● 间: 企业支付残疾人的"五险一金"可以加计扣除吗? 糖糖 - 不可以。 根据《国家税务总局关于企业工资薪金及职工 福利费扣除问题的通知》（国税函〔2009〕3 号）第二条的规定，《中华人民共和国企业所 得税法实施条例》第四十 ...

Group 1 - The article discusses the consequences of refusing to issue invoices, highlighting that such actions can lead to tax liabilities and potential fines [6][4] - It mentions that taxpayers who fail to issue invoices as required may face penalties of up to 10,000 yuan and could be required to return any illegal income [6] - The article emphasizes the importance of compliance with tax regulations, particularly regarding invoice issuance, to avoid reputational damage and loss of customer trust [7][4] Group 2 - The article references the legal framework governing invoice management in China, specifically citing Articles 33 and 38 of the Invoice Management Regulations [6] - It notes that repeated violations or serious infractions can lead to public announcements by tax authorities, further damaging a company's reputation [6] - The article encourages businesses to adhere to proper invoicing practices to maintain good relationships with clients and avoid legal repercussions [7][6]

Core Viewpoint - The article discusses the tax exemption policy for investment income between resident enterprises in China, specifically focusing on the conditions under which such income is exempt from corporate income tax [2][12]. Group 1: Tax Exemption Policy - According to the Corporate Income Tax Law of the People's Republic of China, qualified investment income such as dividends and bonuses between resident enterprises is exempt from corporate income tax [2]. - The implementation regulations specify that investment income is recognized based on the date the profit distribution decision is made by the invested enterprise [2]. Group 2: Example of Investment Income - An example illustrates that if Company A invests 50% in Company B, and Company B realizes a profit of 10 million yuan in 2023 but does not distribute it, Company A does not need to report any income for that year [5]. - When Company B distributes the 10 million yuan profit in 2024, Company A will recognize 5 million yuan as investment income, which is exempt from corporate income tax [5][7]. Group 3: Reporting Requirements - During the prepayment period, Company A must select "exempt investment income" on the tax declaration form when reporting the 5 million yuan [7]. - In the annual tax declaration for 2024, Company A will report the 5 million yuan as exempt income, ensuring compliance with tax regulations [10][11]. Group 4: Non-Exempt Investment Income - The article clarifies that investment income from publicly traded stocks held for less than 12 months does not qualify for tax exemption, as illustrated by another example where Company A's investment in Company B's publicly traded stock results in a taxable income of 4 million yuan [13][14]. - The tax implications for such investments require proper reporting and payment of corporate income tax [13][14]. Group 5: Partnership Income Taxation - The article also discusses the taxation of income from partnerships, stating that partners are responsible for paying corporate income tax based on their share of the partnership's income [17]. - An example shows that if a company invests in a partnership and the partnership earns 10 million yuan, the company must report its share of the income for tax purposes [21].

供稿：杭州市钱塘区局 作者：曾晓蕾 潘舒康 俞丹婷 欢迎扫描下方二维码关注： 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。 来源 浙江税务 ...

Core Viewpoint - The article emphasizes the improved user experience for taxpayers through the newly launched unified electronic tax bureau, allowing farmers to easily issue invoices for self-produced and self-sold agricultural products online [1]. Group 1: Electronic Tax Bureau Functionality - The electronic tax bureau now supports the issuance of invoices for self-produced and self-sold agricultural products, enhancing convenience for farmers [1]. - Farmers can issue invoices from the comfort of their homes, regardless of their specific agricultural products [1]. Group 2: Steps to Issue Invoices - Step 1: Access the homepage and select "Hot Services," then click on "Issue VAT Invoice" [4]. - Step 2: Choose "General Invoice for Goods and Services" under "Common Invoice Services" [4]. - Step 3: Fill in the invoice information, including buyer details and selecting "Self-produced Agricultural Products" [4]. - Step 4: Confirm the information and submit the application if the tax amount is zero [5]. - Step 5: After successful issuance, invoices can be downloaded and sent to recipients through various methods [5].

Group 1 - The article discusses various types of insurance that companies can deduct from their taxable income, focusing on employee-related insurance and specific industry regulations [3][4][5][6][8]. - Companies can deduct basic social insurance contributions such as pension, medical, unemployment, work injury, maternity insurance, and housing provident fund for employees [3]. - Supplementary pension and medical insurance contributions are deductible up to 5% of the total employee wages [4]. - Special occupational safety insurance and business travel accident insurance for employees on official trips are also deductible [5][6]. Group 2 - Companies can deduct property insurance premiums and liability insurance premiums, such as employer liability and public liability insurance, from their taxable income [8]. - For banking institutions, the deposit insurance premiums calculated at a rate not exceeding 0.0016 are deductible [8]. - The article provides guidance on how to report deductible insurance premiums in tax forms [8].

欢迎扫描下方二维码关注： Cill E SUZONS 18 PS 极餐加层 > 独立交易原则 独立交易原则,指没有关联关系的交易 各方，按照公平成交价格和营业常规进行业 务往来遵循的原则。 比如，企业向关联方低价销售产品，减少 了自身利润，税务机关有权按照合理的方法 调整应税所得，确保企业按照市场公平交易 原则缴纳税款。 cm(一)关联交易定价不合理 企业与关联方进行货物购销、劳务提供、 无形资产转让等交易时,定价明显偏离市场正 常价格。依据《特别纳税调整实施办法（试 行）》，税务机关在判定关联交易定价不合理 时，会运用多种转让定价方法进行评估调整。 塩物购销 定价明显偏震 市场正常价格 无形资产转让 载让是价万活 进行评估调整 服务机壳 调整情形 ヶ (二)资本弱化 企业通过增加债务资本（如向关联方借 款）、减少权益资本比例的方式，利用债务利 息可以在税前扣除的规定,降低应纳税所得 额。 《中华人民共和国企业所得税法》第四十 六条规定，企业从其关联方接受的债权性投资 与权益性投资的比例超过规定标准而发生的利 息支出，不得在计算应纳税所得额时扣除。具 体的债资比例标准，不同行业可能有所差异， 一般金融企业为5 ...

1.以企业业务身份登录电子税务局网页版。 欢迎扫描下方二维码关注： 4.进入【资源回收企业反向开票事项报告申请】页面，核实填写的内容无误后点击【提交申请】即可。 2. 点击【我要办税】—【综合信息报告】—资格信息报告【资源回收企业 反向开票 事项报告申请】 。 3.根据资源回收企业实际情况，选择"适用增值税计税方法""回收产品类别""从事资源回收类型"并上传对应的证明材料，填写完成后点击【下一 步】。 5.经审核通过后，资源回收企业通过电子发票服务平台或增值税发票管理系统，在线向出售者反向开具标注"报废产品收购"字样的发票。 来源：国家税务总局济宁市税务局 国家税务总 局梁山县税务局 审核：国家税 务总局山东 省税务局征管和科技发展处 编发： 国家税 务总局山东省税务局办公室 项目负责：李俊 杰 制作： 吴海燕 尹傲翔 编审：赵盈哲 责编：桑 军 来源 山东税务 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， ...

Core Viewpoint - The article discusses the preferential VAT policies for second-hand car dealers in China, highlighting the reduced VAT rate and invoicing requirements for tax deductions [1][2]. Group 1: VAT Policy for Second-hand Car Dealers - From May 1, 2020, to December 31, 2027, second-hand car dealers can enjoy a reduced VAT rate of 0.5% instead of the previous 3% [1]. - The calculation formula for sales and tax payable is provided: Sales amount = Tax-inclusive sales amount / (1 + 0.5%), Tax payable = Tax-inclusive sales amount / (1 + 0.5%) × 0.5% [1]. Group 2: Invoicing and Tax Deduction - The "Unified Invoice for Second-hand Car Sales" does not allow buyers to deduct input VAT, as it only states the vehicle price without additional fees [1]. - If the buyer is a general taxpayer, the seller can issue a special VAT invoice at a 0.5% rate for input VAT deduction [1].