Core Viewpoint - The document outlines measures to encourage foreign investment enterprises to reinvest domestically in China, aiming to attract and utilize foreign capital more effectively [2][3]. Group 1: Measures for Reinvestment - The measures apply to foreign-invested enterprises established in China that use undistributed profits or profits legally obtained from overseas to invest in new or existing enterprises, or acquire shares and other rights in domestic companies [2]. - Local governments are encouraged to establish a project database for foreign investment reinvestment and provide service guarantees for these projects [2]. - Foreign investment enterprises can adopt flexible land leasing methods to reduce initial land costs during reinvestment [3]. Group 2: Tax and Financial Support - Tax support policies will be implemented to encourage overseas investors to reinvest in China, promoting more effective investments [3]. - Projects that meet the "Encouraged Foreign Investment Industry Catalog" will enjoy support policies related to imported equipment [3]. - Foreign investment enterprises can transfer foreign exchange profits domestically for reinvestment under specified regulations [3]. Group 3: Regulatory and Administrative Facilitation - Foreign investment enterprises can conduct reinvestment without needing to register if the projects comply with special management measures and are legitimate [3]. - The management process for loans from foreign shareholders and "Panda bonds" for eligible reinvestment projects will be optimized and included in a "green channel" [3]. - Financial institutions are encouraged to innovate products and services to support foreign investment enterprises in their domestic reinvestment efforts [3]. Group 4: Information Sharing and Evaluation - A pilot program for reporting investment information will be initiated to enhance inter-departmental information sharing, facilitating access to support policies for enterprises [3]. - The evaluation methods for promoting foreign investment will be optimized, focusing on the actual contributions of reinvestment to economic and social development [3].

欢迎扫描下方二维码关注： 《中华人民共和国税收征收管理法实施细则》 账簿是什么 账簿，是指 总账 、明细账、日记账以及其他辅助性账簿。总账、 日记账 应当采用订本式。 计算机记账要求 纳税人使用计算机记账的，应当在使用前将 会计电算化系统 的会计核算 软件、使用说明书及有关资料报送主管税务机关 备案 。纳税人建立的会计电 算化系统应当符合国家有关规定，并 能 正确、完整核算 其收入或者所得。 一、设置账簿 申 税 小 微 新公司开业不知道账簿设置有什么要求？ 整理文件不知道哪些材料需要保存？ 遇到这些问题怎么办？ 不要急，请跟我一起往下阅读吧。 根据 《中华人民共和国税收征收管理法》 第十九条规定： 纳税人、扣缴义务人按照有关法律、行政法规和国务院财政、税务主管部 门的规定设置帐簿，根据合法、有效凭证记账，进行核算。 1 设置时间 从事生产、经营的纳税人应当自领取营业执照或者发生纳税义务之日起 15 日内 ，按照国家有关规定设置账簿。 扣缴义务人应当自税收法律、行政法规规定的扣缴义务发生之日起 10日内 ，按照所代扣、代收的税种，分别设置代扣代缴、代收代缴税款账簿。 2 设置要求 政策依据 会计制度健全 纳税 ...

Core Viewpoint - The article discusses various tax incentives available for enterprises in China, particularly focusing on corporate income tax exemptions and deductions for specific activities and investments [3][5][7]. Group 1: Tax Incentives for Corporate Investments - Resident enterprises are exempt from corporate income tax on equity investment income such as dividends and bonuses from other resident enterprises, provided certain conditions are met [3]. - The exemption does not apply to investment income from publicly traded stocks held for less than 12 months [3]. Group 2: Documentation Requirements for Tax Benefits - Key documentation required for claiming tax benefits includes the latest articles of association of the invested enterprise, profit distribution resolutions, and tax declaration forms [4][6]. - For investments in disabled employees, documentation must include proof of social insurance payments and labor contracts with disabled workers [8]. Group 3: Tax Exemptions for Agricultural Activities - Enterprises engaged in various agricultural activities, including the cultivation of vegetables, grains, and livestock, are exempt from corporate income tax [7]. - Enterprises involved in specific agricultural projects may benefit from reduced tax rates under certain operational models [7].

Core Viewpoint - The article provides a comprehensive guide on how to calculate and query individual income tax (IIT) for new employees, emphasizing the importance of understanding tax deductions and the role of employers in withholding taxes. Group 1: Understanding Individual Income Tax - Individual income tax is calculated based on various income sources including salary, bonuses, and allowances as defined by the Personal Income Tax Law [4] - New employees are required to report their tax information, but the employer is responsible for withholding and paying the tax [6] Group 2: Tax Calculation Methodology - The formula for calculating the taxable income includes cumulative income, exempt income, deductions, and special deductions [8] - The withholding tax rates vary based on cumulative taxable income, with a progressive tax rate structure ranging from 3% to 45% [8] Group 3: Deductions and Exemptions - Each individual is entitled to a basic deduction of 5,000 yuan per month, which totals 60,000 yuan annually [12] - Special deductions include social insurance contributions and housing fund payments [13] - Additional special deductions cover expenses for childcare, education, medical expenses, housing loans, and elder support [14] Group 4: Querying Tax Information - Taxpayers can check their tax details through the personal income tax app, which provides information on income, tax amounts, and deductions [17] - It is crucial to verify that the reported income matches actual earnings to avoid discrepancies [20][21]

Core Viewpoint - The article outlines the tax policies related to technology transfer for resident enterprises, highlighting the tax exemptions and reductions applicable to technology transfer income [3][4]. Summary by Sections Technology Transfer - Technology transfer refers to the act of a resident enterprise transferring its ownership of technology or granting a global exclusive license for a period of five years or more [4]. Scope of Technology Transfer - The scope includes computer software, patent technology, copyright, integrated circuits, new plant varieties, layout design rights, and biomedicine, among others [5][6]. Tax Exemption Policy - For a tax year, if the technology transfer income does not exceed 5 million yuan, it is exempt from corporate income tax; any amount exceeding 5 million yuan is subject to a 50% reduction in corporate income tax [3][6]. Eligibility Criteria - To qualify for tax exemptions, the technology transfer must meet specific criteria, including being conducted by a resident enterprise, falling within the scope defined by the Ministry of Finance and the State Taxation Administration, and obtaining necessary recognitions from provincial-level technology departments [8]. Calculation Method - The calculation of eligible technology transfer income involves deducting the cost of technology transfer from the revenue generated from the transfer, excluding non-technical income [9][14]. Related Tax Fees - Related tax fees include all actual taxes incurred during the technology transfer process, excluding corporate income tax and allowable VAT deductions [12][17]. Important Considerations - Enterprises must separately calculate technology transfer income and reasonably allocate their period expenses to enjoy the tax benefits. Failure to do so will disqualify them from the tax exemption [20].

Group 1 - The article discusses the eligibility for a 120% additional deduction for R&D expenses, which is only available to enterprises encouraged by the state, such as integrated circuits, key designs, and industrial mother machines [2] - It outlines the process for adjusting the deduction ratio in the R&D expense deduction detail table, emphasizing that proactive corrections do not affect tax credit, while failure to rectify after being reminded by tax authorities may lead to penalties [3][6] - The article specifies that the limit for deducting overseas R&D expenses cannot exceed two-thirds of the eligible domestic R&D expenses, providing an example for clarity [4] Group 2 - It highlights common reasons for mismatches between labor costs and total salary declarations, such as including non-R&D personnel salaries or not proportionally allocating part-time personnel costs [5][7] - The article emphasizes the importance of retaining documentation for tax audits, including project initiation documents, auxiliary accounts, and contracts for commissioned R&D, noting that incomplete documentation may lead to tax penalties and affect credit scores [6] - It explains that income from R&D waste must be deducted from direct input costs, and any shortfall in deductions will be calculated as zero for additional deductions [7]

Core Viewpoint - The article provides a comprehensive overview of the calculation methods for consumption tax, detailing the formulas and considerations involved in determining taxable amounts. Group 1: Calculation Methods - Consumption tax can be calculated using three methods: ad valorem tax rate, specific tax rate, or a combination of both (composite tax) [2] - The formula for ad valorem tax is: Taxable Amount = Sales Amount × Proportional Tax Rate [2] - The formula for specific tax is: Taxable Amount = Sales Quantity × Specific Tax Rate [2] - For composite tax, the formula is: Taxable Amount = Sales Amount × Proportional Tax Rate + Sales Quantity × Specific Tax Rate [2] Group 2: Sales Amount Considerations - The sales amount includes all prices and additional fees charged to the buyer, excluding value-added tax (VAT) [3] - If the sales amount includes VAT or is combined with VAT due to the inability to issue VAT invoices, it must be converted to exclude VAT for consumption tax calculations [3][4] Group 3: Tax Calculation for Self-Used Goods - For self-used taxable consumer goods, the tax is calculated based on the sales price of similar consumer goods produced by the taxpayer [5] - If there are no similar goods, the tax is calculated based on the composed taxable price [5] Group 4: Tax Calculation for Commissioned Processing - Tax for commissioned processing of taxable consumer goods is calculated based on the sales price of similar goods produced by the contractor [6] - If no similar goods exist, the composed taxable price is used for tax calculation [6] Group 5: Tax Calculation for Imported Goods - For imported taxable consumer goods, the tax is calculated based on the composed taxable price [7] - The formula for ad valorem tax on imports is: Composed Taxable Price = (Customs Duty Paid Price + Customs Duty) ÷ (1 - Consumption Tax Proportional Rate) [8] - For composite tax on imports, the formula is: Composed Taxable Price = (Customs Duty Paid Price + Customs Duty + Import Quantity × Consumption Tax Specific Rate) ÷ (1 - Consumption Tax Proportional Rate) [8] Group 6: Tax Authority's Role - If the taxable price of the taxpayer's consumer goods is significantly low without justification, the tax authority will determine the taxable price [9]

Core Viewpoint - The article clarifies common misconceptions regarding the VAT immediate collection and refund policy for software products, emphasizing the specific conditions under which software products can qualify for this policy. Group 1: Misconceptions about VAT Policy - Misconception 1: All software products can enjoy the VAT immediate collection and refund policy. Correct understanding: Only software products with a "Software Product Registration Certificate" or a "Computer Software Copyright Registration Certificate" issued by the relevant authorities can qualify, subject to approval by the tax authority [1]. - Misconception 2: Small-scale taxpayers can enjoy the VAT immediate collection and refund policy. Correct understanding: This policy is applicable only to qualified general VAT taxpayers [2]. - Misconception 3: Software products sold together with machinery cannot enjoy the VAT immediate collection and refund policy. Correct understanding: General VAT taxpayers can sell embedded software products along with hardware, but must separately account for the costs of the software and hardware [3][4]. - Misconception 4: Taxpayers cannot enjoy the VAT immediate collection and refund policy if they charge maintenance or training fees when selling software. Correct understanding: Taxpayers can still enjoy the policy even if they charge installation, maintenance, or training fees, provided they follow the relevant regulations [5]. - Misconception 5: General VAT taxpayers can enjoy the VAT immediate collection and refund policy for imported software that has only undergone Chinese character processing. Correct understanding: Only software that has undergone substantial localization, such as redesign or improvement, qualifies for the policy; mere Chinese character processing does not count [6]. Group 2: Policy References - The article references two key policy documents: "Notice on VAT Policy for Software Products" (Cai Shui [2011] No. 100) and "Notice on Several VAT Policies" (Cai Shui [2005] No. 165) as the basis for the VAT immediate collection and refund policy [6].

Group 1 - The article discusses the correct method for declaring value-added tax (VAT) on rental income, emphasizing that the timing of tax liability should align with the receipt of payment rather than the monthly rental agreement [2][3] - It highlights a common misunderstanding regarding the recognition of rental income, clarifying that pre-received rental payments require immediate recognition of VAT liability on the day the payment is received [2][3] Group 2 - The article is part of a tax planning initiative by the Shanghai Municipal Taxation Bureau, indicating a focus on educating taxpayers about VAT regulations [5] - It serves as a learning resource, encouraging readers to share experiences and knowledge regarding tax practices, although it is not an official tax guideline [8]

Core Viewpoint - The article provides a detailed guide on how individual taxpayers can update their registered names in the electronic tax bureau after a name change by the public security authority. Group 1: Name Change Process via Web - Taxpayers can modify their registered names through the electronic tax bureau's website by logging in with their identification details [2] - After logging in, users can access the "Account Center" and navigate to "Personal Information Management" to initiate the name change [3][4] - The name change process involves selecting "Modify" next to the name field, entering the new name, and confirming the change, which will undergo a real-name verification [5][7] Group 2: Name Change Process via App - The electronic tax bureau app also allows users to change their registered names by logging in and accessing the "Account Center" [8] - Users can proceed to "Personal Information Management" and then to "Certificate Information" to modify their name [9][10] - The final step involves entering the new name and confirming the change, which will also be subject to real-name verification [12][13]