欢迎扫描下方二维码关注： 来源：市局税宣中心 第三十一条规定："纳税人因有特殊困难，不能按期缴纳 税款的,经省、自治区、直辖市国家税务局、地方税务局 批准，可以延期缴纳税款，但是最长不得超过三个月。 申请延期申报和延期缴纳税款的条件 ()2 申请延期申报 1 因不可抗力,不能按期办理纳税申报或者报送代扣代 缴、代收代缴税款报告表的,可以延期办理。但应当 在不可抗力情形消除后立即向税务机关报告; 2 因其他原因,按照规定的期限办理纳税申报或者报送 代扣代缴、代收代缴税款报告表确有困难,需要延期 的。 申请延期缴纳税款 1 因不可抗力，导致纳税人发生较大损失，正常生产经 营活动受到较大影响的; 2 当期货币资金在扣除应付职工工资、社会保险费后, 不足以缴纳税款的。 申请延期申报和延期缴纳税款的注意 ()3 事防 一、申请时限 延期由报 因不可抗力，不能按期办理纳税申报或者报送代扣代 立即向税务机关报告; 因其他原因，按照规定的期限办理纳税申报或者报送 代扣代缴、代收代缴税款报告表确有困难,需要延期的, 在申报期限内申请。 延期缴纳税款 缴纳税款期限届满前。 二、实施程序 根据《国家税务总局关于优化纳税人延期缴纳税 ...

Group 1 - The article discusses the policies regarding the collection of employment security funds for disabled individuals in Guangdong Province, which will continue until December 31, 2025 [2] - The collection standards include a tiered reduction and exemption policy, where companies employing disabled individuals at a rate of 1% or more but less than 1.5% will pay 50% of the required fee, while those below 1% will pay 90% [2] - Companies with fewer than 30 employees will continue to be exempt from the security fund from January 1, 2023, to December 31, 2027 [2] Group 2 - The article outlines the process for declaring the employment security fund through the electronic tax bureau, including logging in and filling out necessary information [2] - The system will automatically pre-fill the number of disabled employees from the previous year, and companies must accurately input their total wage expenses and employee count [2] - After confirming the calculated fee, companies can submit their declaration and proceed to payment [2]

Core Viewpoint - The article discusses the Cultural Industry Development Fee, a non-tax revenue imposed by the government to promote the healthy development of cultural industries, detailing the payment obligations and exemptions for advertising and entertainment services [2]. Group 1: Payment Obligations - Different entities are responsible for paying the Cultural Industry Development Fee: advertising service providers must pay, while individuals (including sole proprietors) are exempt. In contrast, both entities and individuals providing entertainment services are required to pay [3]. - The fee is calculated based on the gross sales amount, which includes tax, at a rate of 3% [4]. - For example, if Company A issues an invoice for advertising services totaling 100,000 yuan, the fee owed would be 3,000 yuan. Due to a policy extending from 2025 to 2027, this amount can be halved, resulting in a payment of 1,500 yuan [5]. Group 2: Deductions and Exemptions - To deduct costs from the sales amount, valid proof such as a VAT invoice is required. Without this, deductions cannot be made [6]. - There are specific exemptions for small-scale VAT taxpayers whose monthly sales do not exceed 20,000 yuan (or 60,000 yuan quarterly) and for those who do not meet the VAT threshold [8]. - It is crucial to fill out the "Taxable Service Deduction Item List" accurately during the declaration process [7]. Group 3: Common Mistakes and Recommendations - Errors in invoicing can lead to overpayment of the Cultural Industry Development Fee, especially when services are misclassified between advertising and entertainment [9]. - The article provides a table of services that may be confused, indicating which are subject to the fee and which are not [10]. - It is recommended to declare the Cultural Industry Development Fee after completing the VAT declaration to avoid mistakes, ensuring that any applicable exemptions are correctly recorded [12].

Group 1 - The article discusses issues related to the inability to select transferor information during the "personal equity change" process due to synchronization problems with the electronic tax bureau [1] - Two main situations are identified: one where the company did not synchronize shareholder information after a previous equity change, and another where the investment information is outdated [1] - The article provides a step-by-step guide for companies to verify and correct their investment information through the new electronic tax bureau platform [1] Group 2 - The article emphasizes the importance of keeping investment information updated to facilitate smooth transactions in equity changes [1] - It highlights the functionality of the electronic tax bureau in managing and reporting tax-related identity information changes [1] - The process for correcting investment information is outlined, ensuring that companies can proceed with their equity change operations without further issues [1]

Core Viewpoint - The article discusses the process of maintaining property tax sources when a commercial property changes its use from self-use to rental, providing a detailed step-by-step guide for tax declaration and maintenance [1]. Group 1: Property Tax Source Maintenance Process - A company purchased a property valued at 3 million yuan, with an area of 120 square meters, and began using it in January 2025. The company started renting out 60 square meters from April 1, 2025, with a total rental income of 120,000 yuan for the lease period [2][6]. - The process begins by logging into the electronic tax bureau and navigating to the property tax source information section to find the relevant property tax source details [3][4]. - The company must update the property value to 1.5 million yuan and the rental area to 60 square meters, with the change date set to March 31, 2025, before submitting the information [6][7]. Group 2: Tax Source Information Updates - The tax source information is divided into two segments due to the rental period ending on March 31, 2026. The company needs to maintain the property tax source information for the period from April 1, 2025, to December 31, 2099 [7]. - The company must then modify the rental property value and area to zero, with the change date set to March 31, 2026, and submit this information [8]. - In the rental income section, the company should enter the rental area of 60 square meters and the declared rental income of 120,000 yuan, along with the applicable tax exemption details if any [9][10].

Core Viewpoint - The article discusses the tax deductibility of advertising and business promotion expenses for companies, highlighting specific regulations and exceptions based on industry types [2]. Summary by Sections General Deduction Rules - According to the Corporate Income Tax Law Implementation Regulations, companies can deduct advertising and business promotion expenses that do not exceed 15% of their annual sales revenue. Any excess can be carried forward to future tax years [2]. Special Provisions - For cosmetics, pharmaceuticals, and non-alcoholic beverage manufacturers, the deductible limit is increased to 30% of annual sales revenue. Any excess can also be carried forward [2]. - Tobacco companies are not allowed to deduct any advertising and promotion expenses from their taxable income [2]. - Related companies that have a cost-sharing agreement for advertising and promotion expenses can deduct expenses within the allowable limit, and the expenses can be allocated between the companies as per the agreement [2]. Conclusion - The article aims to assist companies in understanding the handling of advertising and business promotion expenses for tax purposes, emphasizing the importance of establishing a robust tax management mechanism [2].

Group 1 - The article discusses the tax implications for companies using properties owned by other entities without rent, specifically focusing on property tax obligations [5] - It highlights the risks associated with companies failing to declare value-added tax when subleasing properties [5] - The article also addresses whether companies can deduct housing expenses paid for employees from their taxable income [5] Group 2 - The article provides guidance on calculating property tax for office buildings that are partially self-used and partially rented out [5]

Group 1 - The article discusses the modification of the "Management Measures for Tax Refunds for Overseas Tourists' Shopping (Trial)" by the State Taxation Administration, indicating a focus on improving the tax refund process for foreign tourists [4] - It highlights various hot topics related to property and behavior taxes, goods and services taxes, corporate income taxes, and collection management, suggesting a comprehensive approach to tax regulation [4] - The article serves as a resource for understanding the latest tax policies and their implications for businesses and individuals involved in international trade and tourism [5] Group 2 - The article emphasizes the importance of staying informed about tax regulations, particularly for companies engaged in export and tourism sectors, as changes can significantly impact their operations and financial planning [4] - It encourages readers to engage in discussions and share learning experiences regarding tax policies, fostering a collaborative environment for understanding complex tax issues [7]

Group 1 - The article discusses the advertising and entertainment service sectors in China, highlighting the responsibilities of advertising media units and outdoor advertising operators in providing services both domestically and internationally [3][5]. - It defines advertising services to include advertising agency services and the publication, broadcasting, promotion, and display of advertisements [3]. - The entertainment services mentioned include various venues such as karaoke halls, dance halls, nightclubs, bars, billiard halls, golf courses, and amusement activities like shooting, hunting, and arcade games [3].

Core Viewpoint - The article discusses the announcement by the Ministry of Finance and the State Taxation Administration regarding the reduction of the value-added tax (VAT) rate for small-scale taxpayers from 3% to 1% on taxable sales revenue [3]. Summary by Relevant Sections - The announcement specifies that small-scale taxpayers will now apply a reduced VAT rate of 1% instead of the previous 3% on their taxable sales revenue [3]. - In the electronic tax bureau, when maintaining project information for electronic invoices, the system defaults to a tax rate of 3%. However, when users select the project name, the system will automatically display the actual reduced tax rate of 1% [3].