欢迎扫描下方二维码关注： 图片 图片 问答来啦 在企业所得税法中，作为免税收入的符合条件的非营利组织收入是如何界定的？申请享受免税资格的非营利组织，需报送哪些材 料？...这些问题您都了解吗？这一期，申税小微收集整理了一篇热点问答供大家参考，快来看看吧~ 图片 1. 在企业所得税法中，作为免税收入的符合条件的非营利组织收入是如何界定的？ 答： 根据《中华人民共和国企业所得税法实施条例》（中华人民共和国国务院令第512号）第八十五条规定："企业所得税法第二十 六条第（四）项所称符合条件的非营利组织的收入，不包括非营利组织从事营利性活动取得的收入，但国务院财政、税务主管部门另有 规定的除外。" 根据《财政部 国家税务总局关于非营利组织企业所得税免税收入问题的通知》（财税〔2009〕122号）规定："一、 非营利组织的下 列收入为免税收入： （一）接受其他单位或者个人捐赠的收入； （二）除《中华人民共和国企业所得税法》第七条规定的财政拨款以外的其他政府补助收入，但不包括因政府购买服务取得的收 入； （三）按照省级以上民政、财政部门规定收取的会费； （四）不征税收入和免税收入孳生的银行存款利息收入； （五）财政部、国 ...

Core Viewpoint - The article discusses the tax deduction policies for wages and salaries in corporate income tax filings, emphasizing the importance of understanding the regulations to avoid errors during the tax declaration process [2]. Group 1: Scope of Wage and Salary Deductions - The range of deductible wages and salaries includes all cash and non-cash forms of compensation paid to employees, such as basic salaries, bonuses, allowances, and other related expenses [4]. - "Reasonable wages and salaries" are defined as those actually paid to employees according to the company's established compensation system [6]. Group 2: Calculation and Deduction Limits - The total amount of wages and salaries is calculated based on actual payments made, excluding employee welfare expenses, education expenses, and various social insurance contributions [9]. - Welfare subsidies that are part of the wage system and paid alongside salaries can be deducted as wage expenses, while those that do not meet the criteria must be treated as welfare expenses [10][11]. Group 3: External Labor and Wage Deductions - Expenses incurred from external labor dispatch can be categorized as either labor costs or wage expenses, depending on whether payments are made directly to the labor dispatch company or to individual employees [13]. - Companies must ensure their wage systems are compliant with industry standards and that wage adjustments are orderly and legally compliant [14]. Group 4: Special Cases and Reporting Requirements - Prepaid but unpaid wages at the end of the fiscal year can still be deducted in the current tax year [16]. - Companies implementing stock incentive plans must follow specific tax treatment guidelines, including the timing of deductions based on when stock options are exercised [18][19]. - Regardless of tax adjustments, companies must report all wage expenses using the designated tax forms [21].

Core Viewpoint - The article emphasizes the risks associated with using online advertisements for fraudulent invoice issuance, highlighting the potential financial penalties and legal consequences for businesses that engage in such practices [5][6][7]. Group 1: Tax Compliance - Businesses should be cautious of online ads promising to assist with invoice issuance, as these may lead to issuing fraudulent invoices that cannot be deducted for tax purposes [5]. - Engaging in fraudulent activities can result in significant penalties, including back taxes, late fees, and fines, which can severely impact a company's financial health [5][6]. Group 2: Tax Benefits and Services - The article suggests that legitimate tax services and compliance strategies can provide businesses with necessary support, contrasting with the risks of fraudulent practices [10]. - It encourages businesses to explore tax benefits and services that can aid in compliance and potentially reduce tax liabilities without resorting to illegal methods [10].

Core Viewpoint - The announcement outlines a tax credit policy for foreign investors reinvesting profits distributed by Chinese resident enterprises, effective from January 1, 2025, to December 31, 2028, allowing a 10% tax credit on the reinvestment amount against the annual taxable income of foreign investors [2][7]. Summary by Sections Tax Credit Policy - Foreign investors can offset 10% of their reinvestment amount against their taxable income if the profits are reinvested in eligible domestic investments from January 1, 2025, to December 31, 2028 [2][3]. - If the tax treaty with a foreign government stipulates a lower tax rate on dividends and similar income, that rate will apply [2]. Eligibility Criteria - The profits must be actual distributions from Chinese resident enterprises, classified as dividends or similar equity income [2]. - Eligible reinvestments include capital increases, new establishments, and equity acquisitions, excluding stock purchases of listed companies (with some strategic investment exceptions) [2][3]. - The reinvestment must be in industries listed in the "Encouraged Foreign Investment Industry Catalog" [3]. - Foreign investors must hold the reinvested assets for at least 5 years [3]. Payment and Documentation - Profits used for reinvestment must be paid in cash directly from the profit-distributing enterprise to the invested enterprise, without prior circulation in other accounts [3]. - Documentation must be provided to the profit-distributing enterprise to avoid withholding tax on the reinvested profits [4]. Withdrawal and Tax Obligations - After 5 years, if foreign investors withdraw their investments, they must report and pay any deferred taxes within 7 days [5]. - If investments are withdrawn before 5 years, the tax benefits will be recalibrated, and any excess credits must be repaid [5]. Reporting Requirements - Foreign investors must report their reinvestment details through a unified platform managed by the Ministry of Commerce, including information about the invested enterprises and the amounts involved [5][6]. - The local commerce department will verify the submitted information and report to the provincial level [6]. Special Conditions - If the invested enterprise undergoes a restructuring that meets specific conditions, the tax credit policy can still be applied [6]. Implementation Timeline - The policy is effective from January 1, 2025, to December 31, 2028, with provisions for any remaining tax credits to be utilized until exhausted [7].

Group 1 - The article emphasizes that invoices must be filled out completely and accurately, including the full name of the payer, to be valid for reimbursement [2] - Invoices without a taxpayer identification number or credit code cannot be used for reimbursement if the buyer is a business, as per regulations effective from July 1, 2017 [3] - It is not permissible to change the item name on an invoice as requested by the customer; the item name must reflect the actual goods or services provided [4] Group 2 - Invoices that do not match the actual transaction details are considered problematic; all invoices must be issued truthfully and in accordance with regulations [5]

Group 1 - The article emphasizes the legal obligation of employers to register and pay social insurance for their employees within 30 days of employment, as mandated by the Social Insurance Law of the People's Republic of China [3] - Social insurance consists of five types, with basic pension insurance, basic medical insurance, and unemployment insurance being jointly paid by both employers and employees, while maternity insurance and work injury insurance are fully covered by the employer [3] - During the probation period, employees are still required to pay social insurance, as the probation period is included in the labor contract duration according to the Labor Contract Law [3] Group 2 - The article clarifies that individuals cannot falsely create labor relationships to obtain social insurance eligibility, as participation in social insurance is strictly for those with a legitimate employment relationship [3] - Alternatives for individuals unable to participate in employer-sponsored social insurance include enrolling in basic pension and medical insurance for urban and rural residents, or checking the regulations for flexible employment personnel [3] - Employers must ensure timely and full payment of social insurance for their employees, with the contribution base for new employees being their starting salary, and adjustments made based on the average salary of the previous year starting from the second year [3]

Core Viewpoint - The article discusses the tax policies and conditions for small and micro-profit enterprises in China, emphasizing the criteria for qualification and the benefits of tax reductions available until December 31, 2027 [3][4]. Group 1: Definition and Conditions - Small micro-profit enterprises are defined as those with an annual taxable income not exceeding 3 million yuan, total assets not exceeding 50 million yuan, and a workforce of no more than 30 employees [2]. - The criteria for qualification include not being in restricted or prohibited industries [2]. Group 2: Tax Reduction Policies - According to the announcement by the Ministry of Finance and the State Taxation Administration, small micro-profit enterprises can enjoy a 25% reduction in corporate income tax [3]. - The tax reduction policy is applicable regardless of the method of tax collection, whether it is based on accounting or fixed assessment [3]. Group 3: Application Process - Enterprises can enjoy the tax reduction by self-assessing, declaring, and retaining relevant documentation for verification [4]. - Required documentation includes proof that the business is not in a restricted industry, calculations of the number of employees, and total assets [4][5]. Group 4: Average Calculation - The number of employees and total assets should be calculated based on the quarterly average for the year [6]. - The formula for calculating the quarterly average is provided, ensuring accurate reporting for tax purposes [6]. Group 5: Prepayment and Year-End Settlement - Enterprises can enjoy the small micro-profit tax benefits during prepayment of corporate income tax if they meet the criteria at that time [7]. - If an enterprise qualifies for the tax reduction during prepayment but does not meet the criteria during year-end settlement, they must pay the tax difference [9]. Group 6: Changes in Tax Reporting - The annual tax declaration form for small micro-profit enterprises has been optimized, with specific changes noted for compliance [13]. - Small micro-profit enterprises are required to file quarterly prepayments and annual settlements [14]. Group 7: Branch Offices and Tax Calculation - Enterprises with non-legal person branch offices must aggregate the number of employees, total assets, and taxable income from all branches to determine eligibility for small micro-profit status [16]. - The tax obligations for branches are clarified under the relevant tax regulations [17]. Group 8: Choosing Between Tax Benefits - High-tech enterprises that also qualify as small micro-profit enterprises can choose the more favorable tax rate but cannot combine the benefits [20][22]. - The article advises on how to navigate the selection of tax benefits based on the enterprise's situation [22]. Group 9: Compliance Risks - Enterprises should ensure accurate reporting of the number of employees, total assets, and taxable income to avoid compliance issues [23]. - The importance of accurate calculations and declarations is emphasized to maintain eligibility for tax benefits [23].

欢迎扫描下方二维码关注： 一、基本情况 防空地下室易地建设费， 是指在人防重点城市的市区（直辖市含近郊区） 新建民用建筑 ，因条件限制不能同步配套建设防空地下室，由建设单位提出 易地建设申请 ，经有批准权限 的人防主管部门批准后，按应建防空地下室的建筑面积和规定的易地建设费标准缴纳的建设 费用。 2020年12月，《财政部关于水土保持补偿费等四项非税收入划转税务部门征收的通知》 （财税〔2020〕58号）印发， 明确自2021年1月1日起，将防空地下室易地建设费划转税务 部门征收 。随后，《国家税务总局关于水土保持补偿费等政府非税收入项目征管职责划转有 关事项的公告》（国家税务总局公告2020年第21号）印发，明确了具体的征管事项。 二、政策依据 （一）基本法律 《中华人民共和国人民防空法》。 （二）主要文件 1.《国家发展计划委员会 财政部 国家国防动员委员会 建设部印发〈关于规范防空地下室 易地建设费收费的规定〉的通知》（计价格〔2000〕474号）； 2.《国家国防动员委员会 国家发展计划委员会 建设部 财政部关于颁发〈人民防空工程建 设管理规定〉的通知》（国人防办字〔2003〕18号）； 3.《财政部 ...

Core Viewpoint - The article discusses the management and implications of abnormal VAT deduction certificates, particularly in cases involving businesses that have gone missing or are untraceable, highlighting the criteria for identifying such certificates and the procedures for handling them [14]. Group 1: Abnormal VAT Deduction Certificates - Abnormal VAT deduction certificates are identified when the input tax amount exceeds 70% of the total input tax for the same period [5]. - If the cumulative input tax amount from abnormal certificates exceeds 50,000 yuan, it is flagged for further scrutiny [6]. - Businesses that fail to file tax returns or submit false declarations may have their VAT deduction certificates classified as abnormal [5][6]. Group 2: Handling Abnormal Certificates - Taxpayers with abnormal certificates that have not yet been declared for deduction or export tax refunds are not allowed to include these amounts in their calculations [8]. - For taxpayers who have already declared deductions, there are specific procedures to follow, including the potential recovery of any refunded tax amounts [9]. - Taxpayers classified as A-level credit can submit verification requests to the tax authority within 10 working days of receiving a notification regarding abnormal certificates [12]. Group 3: Policy References - The article references two key policy documents from the State Administration of Taxation that outline the management of abnormal VAT deduction certificates and the treatment of invoices issued by missing enterprises [14].

Core Viewpoint - The article presents three effective communication formulas to enhance expression skills during interviews and professional interactions [1][12][16] Group 1: Total-Point Structure Method - The total-point structure method consists of summarizing the main conclusion, categorizing arguments, and providing detailed evidence [1][4] - It emphasizes starting with a clear conclusion, followed by categorized roles and responsibilities, and concluding with specific achievements and lessons learned [4][5] Group 2: Problem Analysis Method - The problem analysis method involves defining the problem, collecting and analyzing data, and determining solutions [8][9] - It suggests using tools like fishbone diagrams to identify root causes and their impact percentages on the problem [9] Group 3: Feelings and Expectations Method - The feelings and expectations method focuses on presenting facts, sharing feelings, and discussing future expectations [12][13] - It encourages self-awareness of emotions during the job search process and effective communication with mentors or family for feedback [13][14] - The final step involves creating a reasonable action plan that aligns personal values with career goals [15]