Group 1 - The article discusses tax incentives related to the transformation of intellectual property and technology achievements, highlighting policies that allow for deferred taxation on equity investments made with technological achievements [2] - It outlines that since July 1, 2018, non-profit research and development institutions and higher education institutions can reduce the taxable income of technology personnel from cash rewards for the transformation of job-related technology achievements by 50% [2] - The article mentions that taxpayers providing technology transfer, development, and related consulting services are exempt from value-added tax [2]

Core Viewpoint - The article clarifies the eligibility criteria for personal income tax deductions related to continuing education, specifically focusing on vocational qualification certificates and the conditions under which they can be claimed [1][3]. Summary by Sections Section 1: Regulations on Continuing Education Tax Deductions - Taxpayers can deduct 4,800 yuan for degree education and 3,600 yuan for vocational qualification education in the year the certificate is obtained, provided the certificate is listed in the National Vocational Qualification Directory [1]. Section 2: Verification of Vocational Qualification Certificates - To confirm if a vocational qualification certificate is included in the National Vocational Qualification Directory, taxpayers can use the WeChat mini-program "State Council Client" [2]. Section 3: Foreign Education Qualifications - Taxpayers cannot claim deductions for degree education expenses incurred abroad, as they do not meet the "within China" requirement [3]. Section 4: Annual Claim Limitations - Taxpayers can only claim the deduction for one vocational qualification certificate per year, even if multiple certificates are obtained. However, if both vocational and degree education qualifications are obtained in the same year, the total deduction can reach up to 8,400 yuan [5]. Section 5: Obtaining Vocational Qualification Certificates - Vocational qualification exams are organized by government departments or authorized industry associations, with a focus on practical skills for skill workers. Certificates are issued by relevant authorities [6].

Core Viewpoint - The article emphasizes the importance of accurate tax prepayment for construction companies operating across regions, highlighting potential tax risks if not managed properly [1][2]. Tax Prepayment Requirements - Construction companies providing services across regions must prepay value-added tax (VAT) and corporate income tax at the project location, ensuring compliance and avoiding double taxation [2]. Case Study Analysis - A construction company, registered in City A, established a project department in County B and received a total construction income of 1 million yuan, with subcontracting payments of 550,000 yuan. The company incorrectly prepaid VAT based on the total income instead of the net amount after deducting subcontracting costs [4][6]. VAT Calculation - According to regulations, the company should calculate VAT based on the net income after deducting subcontracting payments. The correct VAT prepayment should be calculated as follows: (1,000,000 - 550,000) / (1 + 9%) × 2% = 8,300 yuan [7][8]. Additional Tax Fees - The company is also required to pay additional taxes based on the VAT amount. The calculation for additional tax fees is 8,300 × (5% + 3% + 2%) = 800 yuan [9]. Corporate Income Tax Calculation - The corporate income tax for the project should be calculated as 1,000,000 / (1 + 9%) × 0.2% = 1,800 yuan, which must be prepaid to the local tax authority [10][11]. Documentation and Record-Keeping - It is crucial for the financial personnel of construction companies to collect and organize financial data accurately, submit the necessary tax forms, and maintain a detailed record of all income, subcontracting payments, and tax prepayments for compliance and audit purposes [12].

欢迎扫描下方二维码关注： 支持单位：国家税务总局茂名市税务局 来源 广东税务 欢迎扫描下方二维码关注： 误区二 员工自愿与用人单位签订放弃 缴纳社保费协议，用人单位就 不用参保缴费。 根据《中华人民共和国劳动 法》第七十二条规定，用人单位 和劳动者必须依法参加社会保 险,缴纳社会保险费。 F 为劳动者依法参加社会保险 并缴纳社会保险费是用人单 位的法定义务，该项义务不 小贴士 能由用人单位和劳动者通过 约定而变更或放弃，协议应 属无效。 误区三 用人单位可以支付现金,由员 工自行参保缴费。 根据《中华人民共和国社会保 险法》第六十条规定，职工应当缴 纳的社会保险费由用人单位代扣代 缴，用人单位应当按月将缴纳社会 保险费的明细情况告知本人。 《社会保险费征缴暂行条例》 第十二条规定，缴费单位和缴费个 人应当以货币形式全额缴纳社会保 险费。缴费个人应当缴纳的社会保 险费，由所在单位从其本人工资中 代扣代缴。 H 由用人单位支付现金、不缴 纳社会保险费、让员工个人 小贴士 自行参保缴费等做法，都是 违法的。 误区四 员工试用期可以不参保缴费 根据《中华人民共和国社会保 险法》第五十八条规定，用人单位 应当自用工之日 ...

Core Viewpoint - The article emphasizes the importance of obtaining rental invoices for recent graduates entering the workforce, highlighting their utility in applying for housing subsidies, protecting rights in rental disputes, and benefiting from personal income tax deductions [3][22]. Group 1: Importance of Rental Invoices - Rental invoices serve as essential documentation for recent graduates, aiding in the application for employee housing subsidies and providing evidence in case of rental disputes [3]. - They are also necessary for enjoying personal income tax special deductions, making them a crucial skill for newcomers to society [3]. Group 2: Process of Obtaining Rental Invoices - Tenants can apply for rental invoices themselves if landlords are unwilling to issue them, using the "Electronic Tax Bureau" app [5]. - The process involves downloading the app, logging in as a natural person, and navigating to the "More" section to select the option for issuing rental invoices [6][7]. - After selecting the invoice type and filling in necessary information, tenants must upload the rental contract and submit the application [10][12]. - The landlord must then authorize the application by scanning a QR code generated by the tenant [14][15]. - Once authorized, tenants can check the status of their invoice application and proceed to pay any applicable taxes before the invoice is officially issued [17][18].

Core Viewpoint - The article emphasizes the importance of correctly reporting VAT obligations and distinguishing between taxable and exempt sales to avoid tax risks and ensure compliance with regulations [3][4][5][6]. Group 1: VAT Reporting Obligations - Companies must report VAT income even if no invoices are issued, as the tax obligation arises upon receipt of payment or documentation for sales [3]. - Small-scale taxpayers need to accurately fill in the sales amounts in the VAT declaration, specifying taxable and exempt sales to avoid underpayment or overpayment of taxes [4]. Group 2: Exempt Sales and Invoicing - Companies with exempt sales, such as agricultural producers, must correctly categorize and report these amounts to prevent tax discrepancies [4]. - Small-scale taxpayers whose total sales do not exceed 300,000 yuan per quarter are not required to differentiate VAT special invoice sales if they choose to forgo the exemption [5]. Group 3: Special Tax Policies - Small-scale taxpayers eligible for the differential taxation policy must report sales based on the amount after deductions to qualify for VAT exemption [6]. - The article highlights the need for clarity in filling out the VAT declaration form, particularly in distinguishing between different types of sales [5][6].

供稿：吴一龙 制作：侯雨璐 政策 依据 《财政部 国家税务总局关于完善股权激励和技术入股有关所得税政策的通知》(财税〔2016〕101号) 《国家税务总局关于股权激励和技术入股所得税征管问题的公告》(国家税务总局公告2016年第62号) 欢迎扫描下方二维码关注： 政策 依据 政策 依据 政策 依据 为落实中央决策部署，鼓励科技创新，税务部门出台实施了一系列税费优惠政策。那么技术人员科技成果转化有哪些个税优惠政策？跟 申税小微一起来了解一下吧~ 1 一、 高新技术企业技术人员 股权奖励 分期缴纳个人所得税 自2016年1月1日起，全国范围内的高新技术企业转化科技成果， 给予本企业相关技术人员的股权奖励，个人一次缴纳税款有困难的， 可根据实际情况自行制定分期缴税计划，在不超过5个公历年度内(含)分期缴纳，并将有关资料报主管税务机关备案。 《关于将国家自主创新示范区有关税收试点政策推广到全国范围实施的通知》(财税〔2015〕116号) 提示 股权奖励的计算价格详见《国家税务总局关于股权奖励和转增股本个人所得税征管问题的公告》(国家税务总局公告2015年第80号) 2 二、 职务科技成果转化现金奖励 减征个人所得税 ...

欢迎扫描下方二维码关注： 公司通过竟拍形式取得土地使用权 后，设立项目公司进行对土地进行开发, 适用增值税一般计税方法,在计算增值税 时,是否可以从销售额中扣除缴纳的土地 价景观? 答:根据《财政部 国家税务总局关于明 确金融 房地产开发 教育辅助服务等增值税政 策的通知》(财税〔2016〕140 号) : 房地产开发企业(包括多个房地产开发企 业组成的联合体）受让土地向政府部门支付土 地价款后,设立项目公司对该受让土地进行开 发,同时符合下列条件的,可由项目公司按规 定扣除房地产开发企业向政府部门支付的土地 价款。 · (一) 房地产开发企业、项目公司、 政府部门三方签订变更协议或补充合同, 将士地受让人变更为项目公司; · (二)政府部门出让土地的用途、规 划等条件不变的情况下,签署变更协议或 补充合同时,土地价款总额不变; · (三)项目公司的全部股权由受让土 地的房地产开发企业持有。 公司为增值税一般纳税人,收购一未 完工的房地产老项目,后续以自己名义立 项并对外销售，计算增值税时，是否可以 继续按照房地产老项目选择简易计税? 答:根据《财政部 税务总局关于明确国 有农用地出租等增值税政策的公告》（财 ...

欢迎扫描下方二维码关注： ⇧ 点 蓝字 关注 "蓝色柳林财税室" 我会内身的言语 经常性指标信息和非经常性指标信息。 经常性指标信息! 非经常性指标信息 是指税费申报信息、I 是指税务检查信息等经 税费款缴纳信息、发 l 营主体不经常产生的指 | 票与税控器具信息、; j 标信息。 登记与账簿信息等经 l 营主体经常产生的指』 标信息。 外部直言 外部参考信息和外部评价信息。 外部参考信息包括 i 外部评价信息是指 相关部门评定的优良信!!从相关部门取得的影响! 用记录和不良信用记 经营主体纳税缴费信用 评价的指标信息。 录。 来源：云南税务 供稿：普洱税务 来源 云南税务 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。 ...

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。 供稿：衢州市局 龙游县局 作者：王秋昊 胡陈源 徐子娴 来源 浙江税务 欢迎扫描下方二维码关注： ...