Core Viewpoint - The article discusses the timing for obtaining valid tax deduction certificates for corporate expenses, emphasizing the importance of acquiring these certificates before the annual corporate income tax settlement period ends, specifically by May 31 of the following year [3][5]. Summary by Sections Tax Deduction Timing - Companies should obtain valid tax deduction certificates before the end of the corporate income tax settlement period, which is by May 31 of the following year [3][5]. - An example is provided where Company A incurs a service fee of 50,000 yuan in December 2024 and must obtain the appropriate invoice by May 31, 2025, to deduct this expense from their taxable income [3]. Policy Basis - The article references the "Management Measures for Tax Deduction Certificates" issued by the State Administration of Taxation, which outlines the requirement for companies to secure these certificates within the specified timeframe [5]. Related Links - The article includes links to additional resources on tax deduction topics, such as the differences between internal and external certificates, and the classification of revenue and capital expenditures [5].

Core Viewpoint - The article discusses the implementation of the "Tax Payment Credit Management Measures" starting from July 1, 2025, which includes evaluation indicators for common social security payment behaviors to encourage taxpayers to enhance their awareness of lawful and honest tax payment [3]. Summary by Sections Repair Methods - Two scenarios for credit repair are outlined: 1. If the dishonest behavior has been included in the tax credit evaluation results, the business entity can apply for credit repair before the annual evaluation of the next year by filling out the "Tax Payment Credit Repair Application Form" [5]. 2. If the dishonest behavior has not yet been included, there is no need for an application; the tax authority will update the results based on the correction of the dishonest behavior during the annual evaluation [5]. Common Deduction Behaviors and Credit Repair Timing - Common deduction behaviors and their corresponding credit repair points are detailed: - Failure to file tax returns on time results in a deduction of 5 points. - Correcting within 3 days earns +5 points. - Correcting between 3 to 30 days earns +5 points. - If the tax amount is less than 2000 yuan, correcting within 30 days earns +4 points; if more, it earns +3 points for correction within 90 days and +2 points after 90 days [6][8]. Example of Credit Repair Calculation - An example is provided for Company A, which had a social security payment due of 300,000 yuan with a deadline of August 15. Due to financial constraints, the company planned to make payments in four installments. The repair points for each installment are calculated based on the timing of the payments [7][9]. - The total repair points for Company A are calculated as follows: - Payment on August 18: 2.5 points - Payment on September 9: 0.8 points - Payment on October 23: 0.6 points - Payment on December 9: 0.2 points - Thus, the final score after deductions is 0.9 points [9]. Conclusion - The article emphasizes that compliant taxpayers will enjoy policy benefits, while those who are dishonest will face difficulties. It highlights the importance of lawful tax payment and compliance for sustainable business operations [10].

Core Viewpoint - The article discusses the policies regarding accelerated depreciation and one-time deductions for fixed assets, highlighting their implications for tax calculations and financial reporting. Group 1: Depreciation Policies - Fixed asset depreciation minimum years are specified: buildings and structures require 20 years, machinery and equipment require 10 years, tools and furniture require 5 years, transportation tools (excluding aircraft, trains, and ships) require 4 years, and electronic devices require 3 years [5]. - A one-time deduction policy allows for the immediate expense recognition of newly purchased equipment and tools valued at no more than 5 million yuan, eliminating the need for annual depreciation calculations [6]. Group 2: Accelerated Depreciation and One-Time Deduction Overview - The accelerated depreciation and one-time deduction policies apply to all industries under specific conditions, such as technological advancements or equipment used in harsh environments [7]. - New equipment purchased for research and development valued at no more than 1 million yuan can also be deducted in one go, while equipment over this value can have its depreciation period shortened or accelerated [7]. Group 3: Accounting and Tax Treatment - Fixed assets are recognized at the time of purchase, with the value determined by the purchase price plus related taxes and costs necessary to prepare the asset for use [8]. - Companies opting for the one-time tax deduction must ensure their tax treatment aligns with their accounting treatment, as they cannot change this decision in subsequent years [11]. Group 4: Case Study - A case study illustrates a company purchasing equipment for 1.2 million yuan, opting for the one-time deduction policy, which affects both accounting and tax reporting [12][13]. - The accounting treatment involves recognizing the asset and corresponding expenses over the years, while the tax treatment requires adjustments in the tax return to reflect the one-time deduction [14].

Core Viewpoint - The article discusses the "Departure Tax Refund" policy for foreign travelers in Shanghai, highlighting the "Buy and Refund" service that simplifies the refund process for tourists [1]. Group 1: Departure Tax Refund Process - The "Buy and Refund" process consists of three steps: store invoice payment, customs verification, and refund agency review [1]. - The refund calculation formula is provided: Refund Amount = Invoice Amount (including VAT) × Refund Rate [4]. - The applicable refund rates are 11% for items with a 13% VAT rate and 8% for items with a 9% VAT rate [5]. Group 2: Practical Example - An example is given where a tourist named David purchases items totaling 5000 yuan with a 13% VAT rate, resulting in a potential refund of 550 yuan [6]. - The actual refund amount is subject to deductions for the refund agency's service fee [6]. - Travelers must carry the purchased items and necessary documents for customs verification at the airport [6]. Group 3: Policy References - The article cites several policy documents that govern the departure tax refund process, including the "Management Measures for Departure Tax Refund for Foreign Travelers" and announcements from the Ministry of Finance, State Taxation Administration, and Customs [7].

Core Viewpoint - The article provides a step-by-step guide for tax personnel on how to query input tax transfer situations through the electronic tax bureau. Group 1: Steps for Querying Input Tax Transfer - Step 1: Log in to the electronic tax bureau as a business entity, click on the homepage - [Hot Services] - [Invoice Services] [2] - Step 2: In the "Invoice Business Handling" section, click on [Invoice Query Statistics] [3] - Step 3: Enter the "Invoice Query Statistics" interface and click on [Input Tax Transfer Situation Query] [3] - Step 4: Select the tax period and click [Query] to check the input tax transfer situation for the corresponding period. Click on [View Details] in the query results to see detailed information on input tax transfers [3]

欢迎扫描下方二维码关注： 员工辞职 需要提前通知 用人单位吗？ 《劳动合同法》第三十七条规定 劳动者 提前三十日 以书面形式通知 用人单位，可以解除劳动合同。劳动者在 试用期内提前三日 通知用人单位，可以解除劳动合同。 《劳动合同法》第三十八条规定 用人单位有下列情形之一的，劳动者可以解除劳动合同： （一）未按照劳动合同约定提供劳动保护或者劳动条件的； 用人单位 以暴力、威胁或者非法限制人身自由的手段强迫劳动者劳动的 ，或者用人单位 违章指挥、强令冒险作业危及劳动者人身安全的 ， 劳动者 可以立即解除劳动合同，不需事先告知用人单位 。 劳动关系双方依法解除或终止劳动合同时，用人单位应 在解除或终止劳动合同时 一次付清 劳动者工资。 （二）未及时足额支付劳动报酬的； （三）未依法为劳动者缴纳社会保险费的； （四）用人单位的规章制度违反法律、法规的规定，损害劳动者权益的； （五）因本法第二十六条第一款规定的情形致使劳动合同无效的； （六）法律、行政法规规定劳动者可以解除劳动合同的其他情形。 在职期间 未休年休假 离职后可以 要求单位补偿吗？ 根据《企业职工带薪年休假实施办法》 用人单位与职工解除或者终止劳动合同时 ...

Group 1 - The article discusses the process of registering as a cross-regional taxpayer in the electronic tax bureau, emphasizing the steps involved in switching identities and submitting tax payments [2][3]. - It highlights the importance of using the electronic tax bureau app for efficient tax management, including features for tax declaration and payment [2][3]. - The content suggests that taxpayers should be aware of the specific procedures for cross-regional tax registration to ensure compliance and streamline their tax obligations [2][3]. Group 2 - The article provides a reminder that the platform mentioned is unofficial and serves as a learning resource, indicating that the information is for educational purposes only [7]. - It encourages readers to engage in sharing learning experiences and outcomes related to tax processes, fostering a community of knowledge exchange [7].

Core Viewpoint - The article discusses the implementation of a deferred tax policy for personal pensions in China starting January 1, 2024, which allows individuals to benefit from tax deductions while saving for retirement [1][3]. Policy Highlights - In the contribution phase, individuals can deduct contributions to their personal pension accounts up to a limit of 12,000 yuan per year from their comprehensive or business income [1][3]. - In the investment phase, investment income credited to personal pension accounts will not be subject to personal income tax [1][3]. - In the withdrawal phase, personal pensions will be taxed separately at a rate of 3%, not included in comprehensive income [1][3]. One-Stop Declaration Process - The article outlines a simplified declaration process through the Personal Income Tax APP, allowing users to manage personal pension deductions without needing to download payment vouchers [2]. - Users can access their pension contribution vouchers starting from the 8th of each month for the previous month, and if there are issues, they can consult the bank that opened their pension account [2]. - The declaration can be submitted either through the withholding agent or via annual self-declaration, depending on the type of voucher [2].

Core Points - The article discusses the 2024 annual personal income tax settlement and the need for taxpayers to complete their tax payments by June 30, 2025 [2][8] - Taxpayers with a comprehensive income exceeding 120,000 yuan and a tax settlement amount exceeding 400 yuan are required to file and pay taxes [2][8] Tax Filing and Payment Process - Taxpayers can log into the personal income tax APP to complete their annual tax settlement and find their tax payment records [3][4] - Multiple payment methods are available, including third-party agreements, cloud payment, UnionPay, WeChat, and Alipay [3][4] Confirmation of Tax Payment - Taxpayers can confirm their tax payment success through the personal income tax APP by generating a tax record [5][6] Consequences of Non-Payment - Failure to pay taxes by the deadline will result in a daily penalty of 0.05% on the overdue tax amount, and the tax record will be marked accordingly [8] - Tax authorities may issue reminders for significant tax amounts and take further actions if compliance is not achieved [8] Refund Process for Overpaid Taxes - Taxpayers who have overpaid taxes in previous years can initiate a refund application [10]

Core Viewpoint - The article introduces the "Tax Fee Appeal Echo Wall" initiative by the Heilongjiang Provincial Taxation Bureau to address taxpayer inquiries and optimize tax service operations [2]. Summary by Sections Personal Income Tax APP Updates - Many taxpayers are interested in the updates to the personal income tax APP, specifically regarding the addition or limitation of mandatory fields for special additional deductions and how to maintain information for each year's deductions [4]. One-Click Import Function - Taxpayers are encouraged to use the "One-Click Import" feature for special additional deductions if there are no changes in historical deduction information (e.g., child education, mortgage interest) [4]. - The process involves accessing the personal income tax APP, navigating to "Handle & Check," selecting "Special Additional Deductions," and using the "One-Click Import" option to copy data from the previous year [4]. Important Tips - The "One-Click Import" function can only copy data from the previous year and cannot perform cross-year batch imports [5]. - If there are no changes, taxpayers can submit directly; if modifications are needed, they can edit before submission [5]. - The "One-Click Import" feature is only available for use in December each year [5]. - Medical expenses for serious illnesses must be reported separately each year and cannot be imported using the "One-Click Import" feature [5]. Annual Modification Process - For computer operations, taxpayers can log into the Natural Person Electronic Taxation Bureau website to fill in relevant information for the years 2019-2025 [6]. - For mobile operations, users can access the personal income tax APP, select the deduction project, choose the corresponding year, and fill in the required information [6]. Additional Tips - If mandatory fields are added, complete the information for the latest year to generate a framework for other years using "One-Click Import" [7]. - Changes in spouse or child information must be updated across all relevant years [7]. - Taxpayers are advised to use "One-Click Import" in December to prepare information for the next year and to archive deduction proof materials for quick verification [7]. Support Channels - For operational difficulties, taxpayers can contact support by calling 12366 for human services or submitting feedback through the APP [7].