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欢迎扫描下方二维码关注： (一)重点群体创业税费减免政策 自2023年1月1日至2027年12月31日,持《就业 创业证》（注明"自主创业税收政策"或"毕业年度 内自主创业税收政策"）的毕业年度内高校毕业生， 在浙江省从事个体经营的,自办理个体工商户登记当 月起，在3年（36个月，下同）内按每户每年 24000元 为限额 依次扣减其当年实际应缴纳的增值税、城市维护建设 税、教育费附加、地方教育附加和个人所得税。 高校毕业生 是指实施高等学历教育的普通高等学校、成人高 等学校应届毕业的学生。 毕业年度 【政策依据】 《财政部 税务总局 人力资源社会保障部农业农村部关 于进一步支持重点群体创业就业有关税收政策的公告》(财 动却 甜冬上目 | 十次福社会但暗如内小小妹妹却小生习072年 以印 仍力心向 八ノ只亦仁云 不得可以工以门 中公 第15号) 《国家税务总局人力资源社会保障部农业农村部教育部 退役军人事务部关于重点群体和自主就业退役士兵创业就 业税收政策有关执行问题的公告》(国家税务总局人力资源 社会保障部农业农村部教育部退役军人事务部公告2024年 第4号) (二)增值税小规模纳税人月销售额10万元 以下免 ...

Core Viewpoint - The article discusses the various types of tax-related professional services and the procedures for issuing invoices in compliance with tax regulations [4][5]. Group 1: Types of Tax-Related Professional Services - Tax-related professional services include: 1. Tax declaration agency 2. General tax consultation 3. Professional tax advisory 4. Tax compliance planning 5. Tax-related certification 6. Tax situation review 7. Other tax matters agency 8. Other tax agency services [4]. Group 2: Invoice Issuance Procedures - The process for tax-related professional service institutions to issue invoices includes: 1. Logging into the electronic tax bureau and selecting the appropriate business module [5]. 2. Entering the invoice issuance page and choosing the type of invoice to issue, either electronic or paper [5]. 3. Filling in the necessary billing information, including buyer and seller details, and selecting the correct tax classification code [5]. 4. Completing the invoice issuance by confirming all information and clicking the issuance button [5]. Group 3: Invoice Categories Corresponding to Services - The article outlines the invoice categories corresponding to various tax-related services, such as: 1. Tax declaration agency corresponds to tax declaration agency invoices 2. General tax consultation corresponds to general tax consultation invoices 3. Professional tax advisory corresponds to professional tax advisory invoices 4. Tax compliance planning corresponds to tax planning invoices 5. Tax-related certification corresponds to tax-related certification invoices 6. Tax situation review corresponds to tax situation review invoices 7. Other tax matters agency corresponds to other tax matters agency invoices 8. Other tax agency services corresponds to other tax services invoices [6]. Group 4: Regulatory Reference - The article references the "Management Measures for Tax-Related Professional Services (Trial)" issued by the State Administration of Taxation, emphasizing the importance of compliance in issuing invoices [4][6].

欢迎扫描下方二维码关注： 各类应税合同:老合同如何处理? 企业改制重组以及事业单位改制前书立但尚未履行 完毕的各类应税合同，由改制重组后的主体承继原 合同权利和义务且未变更原合同计税依据的，改制 重组前已缴纳印花税的，不再缴纳印花税。 产权转移书据:这些情况可以免税! 免征印花税 1. 对企业改制、合并、分立、破产清算以及事业 单位改制书立的产权转移书据，免征印花税。 2. 对县级以上人民政府或者其所属具有国有资产 管理职责的部门按规定对土地使用权、房屋等建 筑物和构筑物所有权、股权进行行政性调整书立 的产权转移书据, 免征印花税。 3. 对同一投资主体内部划转土地使用权、房屋等 建筑物和构筑物所有权、股权书立的产权转移书 据,免征印花税。 适用范围 ● 企业改制:具体包括非公司制企业改制为有限 责任公司或者股份有限公司，有限责任公司变更 为股份有限公司，股份有限公司变更为有限责任 公司。同时，原企业投资主体存续并在改制（变 更）后的公司中所持股权(股份)比例超过 75%，且改制(变更)后公司承继原企业权 利、义务。 供稿、制作：冉鹭 来源上海税务 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 ...

欢迎扫描下方二维码关注： F- on 职工福利 或者 利润分配 等用途的,应当视同销售货物、转让财产或者提供 劳务,但国务院财政、税务主管部门另有规定的除 外。 移送资产视同销售 企业将资产移送他人的下列情形,因资产所有权 属已发生改变而不属于内部处置资产,应按规定 视同销售确定收入。 (一)用于市场推广或销售; (二)用于交际应酬; (三)用于职工奖励或福利; (四)用于股息分配; (五)用于对外捐赠; (六)其他改变资产所有权属的用途。 企业发生《国家税务总局关于企业处置资产所得 税处理问题的通知》(国税函〔2008〕828号)第二 条规定情形的,除另有规定外,应按照被移送资 产的公允价值确定销售收入。 来源 山西税务 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 various tax deduction policies related to employee welfare expenses, sponsorship expenditures, and the treatment of prior year unclaimed deductions under corporate income tax regulations in China [3][4][5][6][13]. Group 1: Employee Welfare Expenses - Employee subsidies for direct relatives' medical expenses can be deducted as employee welfare expenses, provided they do not exceed 14% of the total salary expenses [3]. - The definition of employee welfare expenses includes various subsidies and non-monetary benefits such as medical expenses for employees and their dependents, heating subsidies, and transportation allowances [3][4]. Group 2: Sponsorship Expenditures - Sponsorship expenditures related to third-party activities can be classified as advertising and promotional expenses if they serve to promote the company's image and are directly related to income generation [6]. - Non-advertising sponsorship expenditures that are unrelated to business operations cannot be deducted from taxable income [6]. Group 3: Prior Year Unclaimed Deductions - Companies can claim previously unclaimed deductible expenses for corporate income tax, but the claim must be made within five years from the year of discovery [9][10]. - The five-year period for claiming unclaimed deductions starts from the year prior to the year in which the expense was discovered [10]. Group 4: R&D Expense Deductions - Certain costs associated with R&D activities, such as intellectual property application fees and related expenses, can be additionally deducted, but the total amount cannot exceed 10% of the total R&D expenses eligible for deduction [11][12]. Group 5: Small and Micro Enterprises - Small and micro enterprises can benefit from income tax preferential policies, but these policies apply only to profitable enterprises, as losses can be carried forward to offset future taxable income [13].

Core Viewpoint - Company A can choose to stop enjoying the advanced manufacturing tax deduction policy and switch to the industrial mother machine tax deduction policy, which offers a 15% deduction. If Company A previously claimed a 5% deduction under the advanced manufacturing policy, it can make a one-time supplementary claim for the difference [2][3]. Summary by Sections - Company A is eligible to switch from the advanced manufacturing tax deduction policy to the industrial mother machine tax deduction policy, and can claim the unclaimed difference as a one-time adjustment [2][3]. - Advanced manufacturing enterprises can choose to apply for multiple tax deduction policies but cannot stack them in the same period. Company A, engaged in agricultural product processing, can benefit from both the advanced manufacturing tax deduction and the agricultural product tax deduction [3]. - When Company A has already claimed input tax deductions and needs to adjust them, it must reduce the claimed amount accordingly. If this adjustment results in a negative deductible amount, it should be reported in the appropriate section of the tax declaration form [4].

Core Viewpoint - Taxpayers can choose to waive their entitlement to VAT exemptions or reductions by submitting a written declaration to the tax authority, which must be recorded [2][3]. Group 1: Applicable Situations - Taxpayers selling goods or providing taxable services can opt to waive VAT exemptions or reductions and must report this to the tax authority [3]. - Export enterprises can also choose to waive VAT exemptions on exported goods and services, treating them as domestic sales for tax purposes [3]. Group 2: Processing Path - Taxpayers can process the waiver through the electronic tax bureau by navigating to the relevant module and filling in necessary details such as enjoyed items, reduction amounts, and applicable periods [4]. - Alternatively, taxpayers can visit the tax service hall with required documents, including the VAT taxpayer waiver declaration forms [5]. Group 3: Required Materials - The following materials are needed for the waiver declaration: 1. Two copies of the VAT taxpayer waiver declaration form [6]. 2. Two copies of the export goods and services waiver declaration form [6]. 3. Original identification documents of the taxpayer [6]. Group 4: Important Reminders - Once a taxpayer waives their VAT exemption or reduction, they cannot apply for these benefits again for 36 months for the waived items, although this does not apply to other tax reduction items [7]. - From the month following the submission of the waiver, VAT must be calculated and paid according to applicable rates for all taxable goods and services sold [7]. - Taxpayers can waive both previously enjoyed and unutilized exemption items without time interval restrictions [7].

Group 1 - The article provides a guide for real estate companies on tax declaration procedures, emphasizing compliance and proper reporting practices [2] - It highlights the importance of understanding various tax categories relevant to real estate, including property tax, business tax, and corporate income tax [2] - The article aims to educate stakeholders in the real estate sector about their tax obligations and the implications of non-compliance [2] Group 2 - The source of the article is the Jiangsu Provincial Taxation Bureau, indicating an official stance on tax matters for the region [2] - The article encourages readers to engage with the content for learning purposes, suggesting a collaborative approach to understanding tax regulations [5] - It mentions that the platform is a non-official one, created for educational purposes, which may affect the perception of the information's authority [5]

欢迎扫描下方二维码关注： 为了让新办纳税人快速了解电子税务局基础操作流程，我们将持续推出"开业第一课"系列课程。本期带您了解《个人所得税扣缴税款登记》。 来源：深圳税务 供稿： 前海深港现代服务业合作区税务局 编发：纳税服务和宣传中心 来源 深圳税务 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。 ...