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 ...

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 ...

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].

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].

Core Viewpoint - The article provides a detailed guide on the procedures for tax source collection and declaration for property tax and urban land use tax in Xiamen, emphasizing the importance of timely submission during the designated period [1]. Tax Source Collection - For first-time filers who have not registered their tax sources, they must first complete tax source collection by logging into the electronic tax bureau and navigating to the appropriate section [3]. - After entering the declaration interface, users can add tax types by selecting either "urban land use tax" or "property tax" [4]. - The electronic tax bureau has automated the pre-filling of tax source information based on deed tax declaration data, simplifying the process for taxpayers [9]. Urban Land Use Tax Source Information Collection - Users should select "urban land use tax source information" and click "add" to input basic land information before submitting [7]. Property Tax Source Information Collection - Users should select "property tax source information" and click "add" to input basic property information before submitting [8]. Pre-filled Tax Source Information - The system generates "pending confirmation tax sources" based on deed tax payment information, allowing taxpayers to confirm and complete the necessary details [9]. Reporting Requirements - Taxpayers with rental properties must accurately report the original value and rental area of the properties in the designated sections [11]. - Each piece of land must be reported on a separate form, and properties without ownership certificates must be reported based on their location [12]. Tax Declaration - After completing tax source collection, there are two declaration methods: "confirmation declaration" and "form declaration" [17]. Confirmation Declaration - Taxpayers can select the relevant tax types directly from the tax source collection interface and submit their declaration [19]. Form Declaration - Users can select the tax types and proceed to the tax declaration form, which automatically populates the current tax data [22]. - After confirming the accuracy of the data, users can submit the declaration and proceed to pay any due taxes [23].

Group 1 - The article emphasizes that all organizations, including those without disabled employees, are required to declare the disability employment security fund according to local regulations [1] - Organizations that have employed disabled individuals must first verify their employment status with local disability service agencies before declaring the fund [1] - For organizations without disabled employees, they can self-declare and pay the fund directly to the tax authority [1] Group 2 - The actual number of disabled employees from the previous year must be verified by local disability service agencies before being reported [2] - Organizations can submit their declarations online through the "Yukuai Ban" government service platform or in person at designated service windows [2] - The calculation of the average number of employees includes all staff under contract for at least one year, with seasonal workers adjusted to reflect annual averages [3] Group 3 - The average annual salary for employees is calculated by dividing the total salary by the number of employees [4] - Total salary includes various components such as base pay, bonuses, and allowances, as per national statistical guidelines [4] - If employees leave during the year, their salaries are still included in the total salary calculation for that year [5]

Core Viewpoint - The article provides a detailed guide on how taxpayers can issue electronic invoices through the electronic tax bureau, particularly focusing on the maintenance of project information and the invoicing process for exempt or simplified tax behaviors [1]. Group 1: Steps for Issuing Electronic Invoices - Step 1: Log into the electronic tax bureau, navigate to "I want to handle tax" and select "Invoice usage" followed by "Invoice information maintenance" [2]. - Step 2: Access the "Invoice information maintenance" interface and click on "Project information maintenance" [3]. - Step 3: Click "Add," enter the project name, select the corresponding goods and services tax classification code, and choose the preferential policy and simplified taxation option, then save [3][4]. - Step 4: After completing project information, go to "Invoice business" and select "Blue invoice issuance," then click "Issue invoice" and choose the appropriate invoice type based on the business situation [4]. - Step 5: Fill in the buyer's information, select the maintained project name, and enter quantity, unit price, and amount, then click "Issue invoice" to complete the process [6]. Group 2: Important Notes - From January 1, 2023, to December 31, 2027, small-scale VAT taxpayers with a taxable sales income subject to a 3% tax rate can opt for a reduced 1% tax rate directly on the invoicing page without needing to set preferential policies in project information maintenance [7].

Group 1 - The article discusses various scenarios related to issues encountered when issuing electronic invoices, particularly focusing on QR code problems and their solutions [2] - It highlights the importance of using the correct version of the tax app to avoid errors during the QR code scanning process [2] - The article provides troubleshooting steps for different situations, such as checking the clarity of the QR code and ensuring the correct app is used for scanning [2] Group 2 - The content emphasizes the need for users to ensure their devices are properly connected to the internet when facing QR code issues [2] - It mentions that if the QR code is valid but still not working, users should consider restarting their devices as a potential solution [2] - The article also notes that the choice of app for scanning the QR code must match the app used to generate it, to avoid recognition errors [2]