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： ...

Core Viewpoint - The article discusses various tax regulations and guidelines related to corporate income tax, particularly focusing on asset contributions from shareholders, overdue loan interest recognition, and tax treatment for small and micro enterprises [3][4][5][6]. Group 1: Tax Treatment of Shareholder Contributions - When a company receives assets from shareholders, if these assets are treated as capital contributions in accounting, they are not included in the company's total income, and the tax basis is determined at fair value [3]. - If the assets are treated as income, they should be included in total income at fair value for corporate income tax calculations [3]. Group 2: Overdue Loan Interest Recognition - For financial enterprises, overdue loan interest should be recognized as income on the date it is actually received or on the date it is recognized as interest income in accounting, even if not yet received [4]. Group 3: Tax Regulations for Small and Micro Enterprises - Small and micro enterprises are required to prepay corporate income tax on a quarterly basis. If a company qualifies as a small and micro enterprise during the year, it can adjust its prepayment frequency from monthly to quarterly starting from the next prepayment period [5]. Group 4: Tax Deductions and Clearances - Tax penalties cannot be deducted when calculating taxable income. If accounted for in the current period's profit and loss, they must be reported through the tax adjustment project detail form [6]. Group 5: Policy References - The article references several key tax regulations, including the announcement on corporate income tax issues, guidelines for financial enterprises regarding loan interest, and policies for small and micro enterprises [8].

Core Viewpoint - The article outlines the key policies regarding the tax-deductibility of employee welfare expenses for corporate income tax, emphasizing which expenses can be deducted and the necessary accounting requirements [3][8]. Group 1: Tax-Deductible Employee Welfare Expenses - Employee welfare expenses that can be deducted include costs incurred by internal welfare departments for facilities and personnel, such as canteens, medical services, and childcare [3]. - Various allowances and non-monetary benefits provided to employees for health, living, transportation, and other needs are also deductible, including medical expenses, heating subsidies, and transportation allowances [3][4]. Group 2: Accounting Requirements - Employee welfare expenses must not exceed 14% of the total salary expenses to qualify for tax deduction [8]. - Companies are required to maintain separate accounting records for employee welfare expenses; failure to do so may result in tax authorities imposing reasonable estimates on these expenses [8]. Group 3: Treatment of External Labor and Temporary Workers - Expenses related to welfare benefits for external labor and temporary workers can be deducted, provided they are categorized correctly as either labor costs or employee welfare expenses [10]. - Welfare expenses for interns and temporary workers are also deductible, as long as they are properly classified [10]. Group 4: Integration with Salary Payments - Welfare benefits that are included in the salary system and paid alongside salaries may be deducted as salary expenses if they meet specific criteria [11]. - If welfare benefits do not meet the criteria for salary expenses, they should be treated as employee welfare expenses and deducted according to the specified limits [11]. Group 5: Determining Reasonable Salary - The determination of "reasonable salary" requires adherence to several principles, including having a structured salary system, compliance with industry standards, and proper tax withholding [13].

欢迎扫描下方二维码关注： 来源：纳税服务中心（税收宣传中心） 来源黄山税务 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。 ...

Core Viewpoint - The article discusses the tax obligations and benefits for enterprises with secondary branches, particularly focusing on the conditions under which these branches do not need to pay corporate income tax locally [2][3][4][5][6]. Tax Obligations for Secondary Branches - Small and micro enterprises recognized in the previous year do not need to allocate corporate income tax locally for their secondary branches [3]. - Newly established secondary branches are exempt from local corporate income tax allocation in the year of establishment [4]. - Secondary branches that are canceled do not need to allocate corporate income tax locally from the date of tax deregistration [5]. - Secondary branches established outside of China that do not have legal person status are also exempt from local corporate income tax allocation [6]. Tax Distribution Among Branches - The total tax allocation from the headquarters to its branches is calculated as 50% of the total corporate income tax payable by the consolidated tax-paying enterprise [7]. - The total tax allocation among all branches is also 50% of the total corporate income tax payable [7]. - The tax allocation for a specific branch is determined by its proportion of total revenue, employee compensation, and total assets, with respective weights of 0.35, 0.35, and 0.30 [7]. Eligibility for Tax Reduction Policies - Branches without legal person status must aggregate the total number of employees, total assets, and annual taxable income of the headquarters and all branches to determine eligibility for small and micro enterprise tax reduction policies [7].

Group 1 - The new electronic tax bureau actively pushes tax arrears data to taxpayers for confirmation, allowing them to verify the accuracy of tax types, periods, and amounts [2] - Taxpayers must submit a repayment plan based on their tax arrears, ensuring that the total amount to be cleared matches the total tax due, excluding any taxes not yet due [3] - If taxpayers receive a notification about tax arrears, it is advised to verify the data; failure to act will result in automatic confirmation after 10 working days, leading to subsequent management actions [5]

Core Viewpoint - The new "Tax Payment Credit Management Measures" will be implemented starting July 1, 2025, introducing changes to the scoring indicators for tax credit deductions and the conditions for credit restoration [1][3]. Summary by Sections Restoration Efforts - The new policy increases the restoration efforts for tax credit deductions. If a taxpayer corrects their dishonest behavior and fulfills legal responsibilities, and maintains a record of no new dishonest behavior for over six months after the last deduction, they can restore their credit score. For each additional month without new dishonest behavior, the restoration score increases by 1 point, with a maximum restoration score capped at the annual deduction score and not exceeding 11 points [3][6]. Example Case - An example illustrates the application of the new rules: Company A starts with a tax credit score of 90 but loses 3 points due to failing to submit financial reports on time, resulting in a score of 87. After correcting the issue and under the previous rules, the score could only increase by 0.6 points to 87.6, maintaining a B-level credit. However, under the new rules, after 13 months without new dishonest behavior, the company can add 2.4 points to the previous 0.6 points, reaching the maximum restoration score of 90, thus restoring to an A-level credit [5][6]. Policy Basis - The new measures are based on the announcement from the National Taxation Administration regarding the "Tax Payment Credit Management Measures" [7].

Core Viewpoint - The article discusses the new policies regarding export tax refunds for cross-border e-commerce businesses utilizing overseas warehouses, emphasizing the procedures for pre-declaring tax refunds and the necessary documentation required for compliance [4][22]. Policy Basis - The policies are based on the announcement by the State Taxation Administration regarding support for the development of export tax refunds for cross-border e-commerce overseas warehouses, specifically referenced as Announcement No. 3 of 2025 [4][7][11]. Export Tax Refund Procedures - Exporters can pre-declare tax refunds immediately after goods leave the country, with subsequent tax calculations based on actual sales [6][14]. - If not all goods under the same customs declaration are sold, taxpayers must distinguish between sold and unsold portions for tax refund applications [6][10]. - Taxpayers must adjust their tax refund claims if goods declared for pre-refund do not sell within the accounting period, requiring full repayment of the pre-refund tax [10][16]. Documentation Requirements - Export invoices can be issued based on customs declaration information, with adjustments made according to actual sales when processing tax refunds [13]. - In cases where export contracts cannot be provided, alternative documentation such as warehouse booking slips or ownership documents can be used for record-keeping [13][20]. - Taxpayers must retain sales documentation for verification by tax authorities, with a retention period of five years [21]. Sales Verification - Taxpayers are not required to submit sales verification documents when applying for export tax refunds but must retain them for 15 days after the sale for potential audits [22][29]. - If sales verification documents are found to be fraudulent, the tax authority will treat the case as non-compliant, switching from tax refund policies to taxation policies [26][30]. Deduction of Expenses - Expenses related to commissions and advertising on platforms like Amazon can be deducted from corporate income tax, subject to specific limits [30][31]. - In cases where invoices cannot be provided for deductions, order details or transaction records may serve as valid proof for tax deductions [33][34].

Core Viewpoint - The article discusses the implementation and features of fully digital electronic invoices (数电发票), which hold the same legal validity as paper invoices and aim to streamline the invoicing process through digital means [3]. Group 1: Opening Red-Character Digital Invoices - The process for issuing red-character digital invoices is outlined, including scenarios such as sales returns and invoice errors, where a red-character invoice must be issued [5]. - If a blue-character digital invoice has not been confirmed for use or accounting, the issuer can initiate a red invoice directly [5]. - For blue-character invoices that have been confirmed, either party can initiate the red invoice process, requiring confirmation from the other party [6]. Group 2: Delivery of Digital Invoices - Digital invoices are automatically delivered through an electronic invoice service platform, with options for delivery via email, QR codes, or download and print [8]. Group 3: Purpose Confirmation for Taxpayers - Taxpayers must confirm the purpose of digital invoices through a tax digital account if they intend to use them for VAT input tax deduction, consumption tax, or export tax refunds [10]. Group 4: Querying and Downloading Digital Invoices - Taxpayers can log into their tax digital accounts to query, download, print, or export information related to digital invoices [12]. Group 5: Total Quota for Digital Invoices - The total quota for issuing digital invoices is determined by tax authorities based on the taxpayer's risk level, credit rating, and actual business conditions, with dynamic adjustments possible [14]. Group 6: Applying for Quota Adjustments - Taxpayers can apply for adjustments to their digital invoice quotas through the electronic tax bureau by following specific steps [16].