Core Viewpoint - The article discusses the tax implications of property transfers between spouses during marriage and after divorce, highlighting the exemption from deed tax when dividing common property upon divorce [3][5]. Group 1: Tax Regulations - Couples are exempt from deed tax when transferring property rights due to divorce, but must pay deed tax for property transfers that occur during the marriage [3][5]. - According to the regulations, individuals receiving property as a gift are subject to full deed tax [5]. Group 2: Case Analysis - In a case where one spouse gifts a property to the other during marriage, the recipient must pay deed tax on that property [5]. - When a couple purchases a jointly owned property, both parties are required to pay deed tax [5]. - Upon divorce, if the agreement states that one spouse retains ownership of the jointly purchased property, that spouse is exempt from deed tax for the transfer [5].

Core Viewpoint - The article discusses the types of expenses that can be directly deducted when calculating taxable income for enterprises, emphasizing the importance of understanding which taxes and expenditures qualify for deductions [3][5]. Summary by Sections Deductible Expenses - Enterprises can deduct actual expenses related to income generation, including costs, fees, taxes, losses, and other reasonable expenditures when calculating taxable income [3]. Types of Taxes - The article specifies various taxes that qualify for deduction, excluding corporate income tax and allowable VAT deductions. These include consumption tax, resource tax, urban maintenance and construction tax, land value-added tax, education fee surcharges, local education surcharges, property tax, vehicle and vessel tax, urban land use tax, stamp tax, and environmental protection tax [4][5]. Example Calculation - An example is provided where a manufacturing enterprise with a profit of 4 million yuan pays 500,000 yuan in VAT, with 300,000 yuan being deductible. The total deductible taxes amount to 60,000 yuan, leading to a taxable income of 3.94 million yuan after deductions [5]. Legal Basis - The article cites the "Corporate Income Tax Law of the People's Republic of China" and its implementation regulations, which outline the criteria for deductible expenses and the definition of taxes eligible for deduction [5]. Future Topics - The article hints at future discussions regarding other compliant expenditures that can be deducted before tax [5].

Core Viewpoint - The article provides a step-by-step guide for taxpayers on how to correct or void their monthly (quarterly) business income tax declarations using the Natural Person Electronic Tax Bureau (Web version) [2][3][4]. Summary by Sections Introduction - The article aims to assist taxpayers in understanding the operational processes of the Natural Person Electronic Tax Bureau through a video series [2]. Step-by-Step Guide - Step 1: Log in to the Natural Person Electronic Tax Bureau using the personal income tax app or password [2]. - Step 2: Navigate to "Query" and select "Declaration Query (Correction/Void Declaration)" [2]. - Step 3: Click on "Completed" and then "View" to access the operation interface [3]. - Step 4: Click "Modify" to enter the "Input Investment Unit Information" screen and proceed [3]. - Step 5: Modify data in the "Input Tax Calculation Information" screen and continue [3]. - Step 6: In the "Input Tax Exemption Amount" screen, read the prompts and proceed [3]. - Step 7: Confirm the declaration information in the "Confirm Declaration Information" screen and finalize the correction [3]. - Step 8: If the correction period has been declared but not paid, or if the taxable amount is zero, the declaration can be voided directly [4]. Conclusion - The article encourages taxpayers to learn the correction process and invites them to watch the instructional video for further assistance [4].

Group 1 - The taxpayers for stamp duty in the People's Republic of China are units and individuals who establish taxable certificates and conduct securities transactions [2] - Taxable certificates include contracts, property transfer documents, and business account books as specified in the Stamp Duty Tax Rate Table [2] - The tax basis for taxable contracts is calculated based on the amount specified in the contract, excluding VAT [2] Group 2 - If the contract does not specify an amount, the tax basis is determined by the actual settlement amount [2] - If the actual settlement amount cannot be determined, the market price at the time of establishing the contract or property transfer document is used [2] - For government pricing or guidance pricing, the tax basis is determined according to relevant national regulations [2] Group 3 - Stamp duty for taxable certificates, other than securities transaction stamp duty, is assessed quarterly, annually, or per occurrence [4] - Taxpayers must declare and pay the tax within fifteen days after the end of the quarter or year, or within fifteen days after the tax obligation arises [4] - Failure to declare or pay stamp duty can result in penalties, including the recovery of unpaid taxes and fines ranging from 50% to five times the unpaid amount [4]

Group 1 - The article discusses the procedures for tax declaration and employment information collection in Shanxi province, emphasizing the importance of compliance with national regulations [4][5]. - It highlights the availability of a unified electronic tax system for various tax declarations, including value-added tax and corporate income tax [5][10]. - The article provides instructions for users to access specific services related to employment and tax, indicating a focus on supporting self-employed individuals and veterans [4][5]. Group 2 - The article mentions the integration of employment data into a national monitoring system aimed at promoting rural revitalization [5]. - It outlines the steps for collecting personnel information for the year 2024, indicating a proactive approach to data management in the employment sector [5]. - The content includes reminders about the non-official nature of the platform and encourages readers to engage in learning and sharing experiences [10].

Group 1 - The article discusses the process for taxpayers who meet the criteria for the "Six Taxes and Two Fees" reduction to claim stamp duty through the electronic tax bureau [1] - It explains that if taxpayers qualify for the reduction, the system will automatically determine eligibility during the declaration process without the need for manual selection [1] - After the tax source information is collected, the reduced tax amount will be displayed on the declaration card for verification before submission [1] Group 2 - Taxpayers can confirm the reduced tax amount and proceed to submit their declaration, and if applicable, make the necessary tax payment immediately [1]

Core Viewpoint - The article provides a step-by-step guide on how to issue blue invoices for the sale of self-produced agricultural products, emphasizing the ease of the process through digital platforms [2][3]. Group 1: Invoice Issuance Process - Step 3 outlines the navigation path to access the blue invoice issuance section on the electronic tax bureau [2]. - Step 4 involves selecting the type of invoice, specifically ordinary invoices or those for specific businesses like self-produced agricultural products [2]. - Step 5 requires filling in the buyer's information, including the company name and tax number, with an option to skip the tax number for individual buyers [3]. - Step 6 details the need to input project name, unit, quantity, and other relevant information in the invoice [3]. - Step 7 emphasizes the importance of previewing the information before clicking to issue the invoice [3]. Group 2: Common Questions and Policy References - Q1 addresses the types of self-produced agricultural products eligible for VAT exemption, which includes products directly sold by agricultural producers [3]. - Q2 explains how individuals can apply for invoices for self-produced agricultural products through platforms like "Yue Tax Pass" and the electronic tax bureau app [3]. - The article cites relevant policy documents, including the "Interim Regulations on Value-Added Tax of the People's Republic of China" and the notice on the taxation scope of agricultural products [3].

欢迎扫描下方二维码关注： 张老板： 工资、薪金支出在扣除的时候有哪些注意事项？ 首先，要明确工资薪金支出的概念。《中华人民共和国企业所得税法 实施条例》第三十四条规定：企业发生的合理的工资薪金支出，准予 扣除。前款所称工资薪金，是指企业每一纳税年度支付给在本企业任 职或者受雇的员工的所有现金形式或者非现金形式的劳动报酬，包括 基本工资、奖金、津贴、补贴、年终加薪、加班工资，以及与员工任 职或者受雇有关的其他支出。 我们要注意，工资、薪金得是实际发生的才行。企业得真真切切地把 钱发给员工，不能光记账没有实际支付哦。 【举例说明】 A企业2024年度计提应发工资100万元，实际发放工资 80万元。那么，准予税前扣除实际支出金额80万元。 张老板： 哦，明白了，那是不是随便发多少都能扣除呀？ （一）企业制订了较为规范的员工工资薪金制度； （二）企业所制订的工资薪金制度符合行业及地区水平； 可不是这样，这些支出得合理。具体而言，税务机关在对工资薪金进 行合理性确认时，可按以下原则掌握： （三）企业在一定时期所发放的工资薪金是相对固定的，工资薪金的 调整是有序进行的； （四）企业对实际发放的工资薪金，已依法履行了代扣代 ...

欢迎扫描下方二维码关注： 申请审查调解协议 需提交哪些材料？ 在调解书送达前 经调解组织调解达成调解协议的 双方当事人可以 自调解协议生效之日起 十五日内 共同向有管辖权的仲裁委员会 提出仲裁审查申请 当事人能撤回仲裁审查申请吗？ 仲裁委员会经审查认为 调解协议的形式和内容合法有效的 应当制作调解书 《劳动人事争议仲裁办案规则》第七十四条规定，当事人申请审查调解协议，应当向仲裁委员会提交 仲裁审查申请书、调解协议和身份证明、资 格证明以及其他与调解协议相关的证明材料 ，并提供双方当事人的 送达地址、电话号码等联系方式 。 仲裁委员会审查调解协议 应当自 受理仲裁审查申请之日起 五日内 结束 因特殊情况需要延期的 经仲裁委员会主任或者 其委托的仲裁院负责人批准 可以延长五日 仲裁委员会完成调解协议审查 的法定期限是多长？ 调解书的内容 调解书经双方当事人签收后 发生法律效力 经仲裁审查确认的调解书 何时发生法律效力？ 本期编辑：王瑶 来源 人力资源和社会保障部微信公众号 应当与调解协议的内容相一致 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 ...

欢迎扫描下方二维码关注： 定有所不同,小税滴已经为您梳理好了,一起来了解 下吧! ▶情形 会融企业/非金融企业向金融企业借款 非金融企业向金融企业借款的利息支出、金 融企业的各项存款利息支出和同业拆借利息支 出、企业经批准发行债券的利息支出,准予扣 除。 情形二 ▲ 非会融企业向非金融企业借款 非金融企业向非金融企业借款的利息支出, 不超过按照金融企业同期同类贷款利率计算的数 额的部分,准予扣除。 也可以 晨金融企业对某些企业提供的实际贷款利率 企业向美联企业借款 企业从其关联方接受的债权性投资与权益性 投资的比例超过规定标准而发生的利息支出,不 得在计算应纳税所得额时扣除。 ▷情形三 接受关联方债权性投资与其权益性投资比例: 金融企业为5：1 其他企业为2：1 不超过以上规定比例和税法及其实施条例 有关规定计算的部分,准予扣除。 温馨提示 1 )企业如果能够按照税法及其实施条例的有关 规定提供相关资料,并证明相关交易活动符合独 立交易原则的;或者该企业的实际税负不高于境 内关联方的,其实际支付给境内关联方的利息支 出,在计算应纳税所得额时准予扣除。 温馨提示 1 )企业在按照合同要求首次支付利息并进行税 前 ...