Core Viewpoint - The article discusses the tax deductibility of various types of insurance expenses that companies can claim, specifically focusing on social insurance and commercial insurance, highlighting which are deductible and which are not [6][11]. Group 1: Tax Deductible Insurance Expenses - Companies can deduct basic social insurance expenses such as basic pension insurance, basic medical insurance, unemployment insurance, work injury insurance, maternity insurance, and housing provident fund as per the regulations set by the State Council or provincial governments [6][11]. - Supplementary pension and medical insurance paid by companies for employees are also deductible within the limits set by the relevant financial and tax authorities [6][11]. Group 2: Non-Deductible Insurance Expenses - Commercial insurance premiums paid by companies for investors or employees are not deductible, except for specific cases such as personal safety insurance for special occupational workers as defined by national regulations [8][11]. - An example provided illustrates that a company can deduct a total of 2.15 million yuan in insurance expenses, while 400,000 yuan in commercial insurance premiums cannot be deducted [11].

Core Viewpoint - The article discusses common tax-related misconceptions in the recycling industry and clarifies the correct understanding of tax policies to enhance resource utilization efficiency and promote circular economy development [1]. Misconception Group 1 - Misconception 1: All general VAT taxpayers engaged in recycling can choose the simplified tax method with a 3% tax rate [2]. - Correct Understanding: Taxpayers must meet specific conditions, such as obtaining necessary licenses for hazardous waste collection or qualifications for scrapped vehicle recycling [3]. Misconception Group 2 - Misconception 2: All products and services from resource utilization can enjoy immediate VAT refunds [4]. - Correct Understanding: The eligibility for VAT refunds depends on compliance with specific regulations and conditions outlined in the relevant tax announcements, with refund rates ranging from 30% to 100% [5]. Misconception Group 3 - Misconception 3: Products corresponding to recycled resources can receive immediate refunds regardless of invoice acquisition [6]. - Correct Understanding: Taxpayers must obtain proper invoices or certificates for recycled resources to qualify for immediate VAT refunds, including specific documentation for domestic and international purchases [7]. Misconception Group 4 - Misconception 4: Any recycling enterprise can issue reverse invoices to sellers of scrapped products [8]. - Correct Understanding: Only recycling enterprises that meet specific conditions can issue reverse invoices, and they must follow the proper application and tax declaration procedures [9]. Policy References - The article references key tax policy documents that govern the VAT treatment of resource utilization and recycling activities [10].

Core Viewpoint - The article emphasizes the importance of landlords fulfilling their tax obligations as rental demand surges during graduation season, providing a comprehensive overview of tax regulations and preferential policies related to rental income [6]. Tax on Rental Income - For individuals renting out residential properties, the tax is calculated at a reduced rate of 1.5% from the standard 5% VAT [6]. - Non-residential property rentals are taxed at the full 5% VAT rate [6]. - If rental income is received in a lump sum, it can be averaged over the rental period, and if the monthly rental income does not exceed 100,000 yuan, it is exempt from VAT [7]. Additional Taxes and Deductions - Urban maintenance and construction tax is calculated at 1%, 5%, or 7% of the actual VAT paid, while education fees are 3% and local education fees are 2% of the VAT paid [7]. - From January 1, 2023, to December 31, 2027, there is a 50% reduction in urban maintenance and construction tax, education fees, and local education fees [7]. Individual Income Tax - Rental income from subleasing is subject to individual income tax, categorized as "property leasing income," with a reduced tax rate of 10% for residential properties and 20% for non-residential properties [8]. - Rent paid to the landlord can be deducted from the rental income when calculating individual income tax, provided there are valid rental contracts and payment receipts [8]. Property Tax - Property tax is based on rental income, with a standard rate of 12%, and for residential properties, a reduced rate of 4% applies [10]. - From January 1, 2023, to December 31, 2027, there is a 50% reduction in property tax [10].

Policy Basis - The announcement from the Ministry of Finance and the State Taxation Administration regarding the value-added tax deduction policy for advanced manufacturing enterprises allows for increased tax deductions for newly purchased equipment and instruments from January 1, 2024, to December 31, 2027, with a unit value not exceeding 5 million yuan, which can be fully deducted in the current period without annual depreciation calculation [4] Policy Content - The fixed asset accelerated depreciation policy allows all manufacturing enterprises to choose to shorten the depreciation period or adopt accelerated depreciation methods for newly purchased fixed assets since January 1, 2019. The minimum depreciation period cannot be less than 60% of the depreciation period stipulated in the Corporate Income Tax Law implementation regulations [5] Beneficiaries - The beneficiaries of the policies include enterprises that purchase new equipment and instruments, as well as all enterprises in the manufacturing sector that acquire new fixed assets [5][6]

Core Viewpoint - The article discusses various tax incentives available for resource recovery enterprises in China, particularly focusing on the "reverse invoicing" policy and VAT refund policies for resource utilization products and services [2][3][4]. Group 1: Reverse Invoicing Policy - Starting from April 29, 2024, eligible resource recovery enterprises can issue invoices to individuals selling scrapped products, addressing the "no invoice" issue faced by recovery companies [2]. - Individuals selling scrapped products must have a cumulative sales amount not exceeding 5 million yuan (excluding VAT) over a continuous period of 12 months to qualify for this policy [2]. - Resource recovery enterprises must meet specific criteria, such as holding necessary licenses for hazardous waste or scrapped vehicle recovery, to implement the reverse invoicing [2]. Group 2: VAT Refund Policies - Since March 1, 2022, general VAT taxpayers selling self-produced resource utilization products and providing related services can enjoy a VAT refund policy [3]. - The refund rate can reach up to 100%, provided that the taxpayer meets the conditions outlined in the "Resource Utilization Products and Services VAT Preferential Directory" [3]. - Taxpayers must maintain proper records and obtain necessary invoices or receipts to qualify for the VAT refund, and they should not engage in activities that violate environmental or tax laws within the specified timeframe [4]. Group 3: Corporate Income Tax Reduction - Enterprises using resources listed in the "Resource Utilization Corporate Income Tax Preferential Directory" as primary materials can reduce their taxable income by 90% for products that meet national standards [4]. - To qualify, the proportion of the specified resources used must meet the standards set in the directory, and the products must not fall under restricted or prohibited categories [4].

欢迎扫描下方二维码关注： ▲戳蓝色字关注蓝色柳林财税室 2025年6月25日起，无居民海岛使用金实施新征收流程，电子税务局申报缴费功能进行了调整。依据自然资源部门推送的费源信息，缴费人 收到税务部门缴费通知后，可登录电子税务局进行申报缴费操作。 为了让您熟悉和掌握这些最新变化，小编梳理了 无居民海岛使用金的最新操作指引和注意事项。 一起来看看吧！ 2 跨区税源登录 如接到业务主管部门或税务部门通知, 征收税务机关与登记机关不一致，需要 进行跨区税源登记（如已完成跨区税源 登记的，可直接跳至"登录跨区税源身 份"。） 跨区税源登记 o」一般登录之后，在首页【我的待 办】-【其它】查看跨区税源登记 待办信息并点击【办理】。 【下一篇：】 【 】 o2 办理界面点击【提交】。如果提示 办理失败，可根据提示内容咨询主 管税务机关并解决问题后再次进行 提交。 提交 完成跨区税源登记后，可等待或联 03 系费源所在地主管税务机关核验费 源信息。 登录跨区税源身份 方式一：身份切换 在当前登录的首页右上角，点击下拉 箭头，依次点击【身份切换】-【跨区 域办税】-【税源登记选择】，选择对 应的登记信息，点击【切换】。 온 B ...

欢迎扫描下方二维码关注： 来源 浙江税务 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。 供稿：丽水市局 青田县局 作者：余修远 张培苗 ...

Group 1 - The core viewpoint of the article emphasizes the criteria and benefits for enterprises to be recognized as high-tech enterprises, which include specific requirements for R&D investment and innovation capabilities [3] - Enterprises must ensure that the proportion of R&D personnel is no less than 10% of the total workforce [3] - The total R&D expenses over the last three accounting years must meet certain thresholds based on sales revenue, with specific percentages outlined for different revenue brackets [3] Group 2 - High-tech products or services must account for no less than 60% of the total revenue of the enterprise in the most recent year [3] - Enterprises must not have experienced significant safety, quality incidents, or serious environmental violations in the year prior to application for recognition [3] - Recognized high-tech enterprises benefit from a reduced corporate income tax rate of 15% and can carry forward unabsorbed losses for up to 10 years [3]

欢迎扫描下方二维码关注： 劳动合同到期未续签，但劳动者还在原单位继续工作，劳动关系怎么算？应该怎么办？ 《劳动合同法》第七条规定 用人单位 自用工之日起 即与劳动者建立劳动关系。 问 第十条规定 建立劳动关系，应当订立书面劳动合同。已建立劳动关系，未同时订立书面劳动合同的， 应当自用工之日起一个月内订立书面劳动合同 。 《劳动合同法实施条例》第五条规定 自用工之日起一个月内，经用人单位书面通知后， 劳动者不与用人单位订立书面劳动合同的，用人单位应当书面通知劳动者终止劳动关系，无 需向劳动者支付经济补偿，但是应当依法向劳动者支付其实际工作时间的劳动报酬。 第六条规定 用人单位自用工之日起 超过一个月不满一年未与劳动者订立书面劳动合同 的，应当依照劳动合同法第八十二条的规定 向劳动者每月支付两倍 的工资 ，并与劳动者 补订书面劳动合同 ；劳动者不与用人单位订立书面劳动合同的，用人单位应当书面通知劳动者终止劳动关系，并依照劳动合 同法第四十七条的规定支付经济补偿。 第七条规定 用人单位自用工之日起 满一年未与劳动者订立书面劳动合同 的， 自用工之日起满一个月的次日至满一年的前一日 应当依照劳动合同法第八十 二条的规 ...

Group 1: Real Estate Taxation - Small-scale taxpayers renting out real estate (excluding personal housing) should calculate the tax payable at a rate of 5% [3] - Real estate development enterprises classified as small-scale taxpayers selling self-developed real estate projects are taxed at a rate of 5% [4] - Small-scale taxpayers renting out self-developed real estate projects are taxed at a rate of 5% [5] Group 2: Labor Dispatch Services - Small-scale taxpayers providing labor dispatch services can choose to calculate tax based on the difference, deducting wages, benefits, and social insurance from the total amount received, and apply a simplified tax method at a rate of 5% [5][6] - Taxpayers providing security services are subject to the same tax policies as labor dispatch services [5] Group 3: Armed Security Services - Taxpayers providing armed security services are taxed similarly to security protection services [6] Group 4: Housing Rental Taxation - For small-scale taxpayers renting out housing, the tax rate is reduced from 5% to 1.5% for individual business owners and other individuals [8] - The calculation formula for taxable amount is: Taxable Amount = Total Sales Amount / (1 + 5%), Tax Payable = Taxable Amount x 1.5% [8] Group 5: Sale of Used Fixed Assets - Small-scale taxpayers selling used fixed assets are subject to a reduced tax rate of 2% [8][9] - The calculation formula for taxable amount is: Taxable Amount = Total Sales Amount / (1 + 3%), Tax Payable = Taxable Amount x 2% [9]