欢迎扫描下方二维码关注： 我国支持制造业发展主要税费优惠 专项支持制造业发展的税收优惠政策 利用废弃的动物油和植物油为原料 生产的纯生物柴油免征消费税政策 片图 享受主体 符合条件的消费税纳税人。 享受内容 利用废弃的动物油和植物油为原料生产的纯生物柴油免征消费税。 享受时间 自 2009 年 1 月 1 日起持续享受。 享受条件 1.对同时符合下列条件的纯生物柴油免征消费税： （1）生产原料中废弃的动物油和植物油用量所占比重不低于70%。 （2）生产的纯生物柴油符合国家《柴油机燃料调合用生物柴油（BD100）》标准。 2.对不符合第 1 条规定的生物柴油，或者以柴油、柴油组分调合生产的生物柴油照章征收消费税。 申报时点 办理材料 申报享受，相关证明材料留存备查。 享受方式 可通过电子税务局、办税服务厅等线上、线下方式办理。 政策依据 《财政部国家税务总局关于对利用废弃的动植物油生产纯生物柴油免征消费税的通知》（财税〔2010〕118号） 来源 | 河北税务 责任编辑 | 王威 张那 刘天妮 来源河北税务 欢迎扫描下方二维码关注： 根据消费税纳税义务发生时间，在对应税款所属期申报。 根据《增值税一般纳税人登记 ...

Group 1 - The article discusses a new policy that allows rural residents to enjoy tax exemptions on certain vehicles, specifically motorcycles, tricycles, and low-speed cargo vehicles, which are primarily used in rural areas [5][6][7] - The policy is aimed at promoting the use of larger and more efficient vehicles for transporting goods, such as fertilizers and grains, which can benefit rural economies [3][5] - The specific criteria for the vehicles eligible for tax reduction include design speed limits and ownership by rural residents, which are clearly defined in the policy [6][7] Group 2 - The article emphasizes the importance of verifying the legitimacy of electronic invoices, highlighting a "three checks" principle to ensure compliance [13][19] - The first check involves confirming the authenticity of the invoice through official channels, avoiding unofficial links that may lead to fraudulent sites [14] - The second check focuses on ensuring that the invoice details match the actual transaction, including supplier information and amounts [16][17] - The third check requires verifying the status of the invoice to ensure it is valid and not subject to any redemptions [18][19]

Core Viewpoint - The article discusses the consequences and penalties for tax-related violations by tax service providers, emphasizing the importance of compliance with tax laws and regulations to avoid negative credit implications and potential loss of business licenses [3][4][5]. Group 1: Tax Violations and Penalties - Tax service providers may face penalties for failing to comply with tax laws, resulting in clients underpaying taxes or fraudulently obtaining tax benefits, as per the Tax Collection and Administration Law of the People's Republic of China [4]. - Violations include issuing false opinions, using improper means to solicit business, and distorting tax policies, which can lead to being classified as a key regulatory target, resulting in credit score deductions and negative credit records [4][5]. - Serious violations may lead to public announcements of untrustworthiness, requiring joint tax business processing with clients at tax authorities, and potential revocation of business licenses [5]. Group 2: Compliance Requirements - Tax service providers must register their business properly; failure to do so may result in penalties and potential revocation of their business license by market regulatory authorities [3]. - The article outlines specific actions that can lead to penalties, including fraud, bribery, and other unethical practices that harm tax interests [4]. - Tax service providers are encouraged to maintain transparency and adhere to professional standards to avoid being classified as untrustworthy [5].

欢迎扫描下方二维码关注： 享受时间 我国支持制造业发展主要税费优惠 专项支持制造业发展的税收优惠政策 软件产品增值税超税负即征即退政策 片图 享受主体 软件产品增值税超税负即征即退政策销售自行开发生产的软件产品（包括将进口软件产品进行本地化改造后对外销售）的增值税一般 纳税人。 享受内容 增值税一般纳税人销售其自行开发生产的软件产品，按 13%（注：自 2018 年 5 月 1 日起，原适用 17%税率的调整为 16%；自 2019 年 4月 1 日起，原适用 16%税率的税率调整为 13%）税率征收增值税后，对其增值税实际税负超过 3%的部分实行即征即退政策。 自 2011 年 1 月 1 日起持续享受。 享受条件 取得软件产业主管部门颁发的《软件产品登记证书》或著作权行政管理部门颁发的《计算机软件著作权登记证书》。 申报时点 根据增值税纳税义务发生时间，在对应税款所属期申报。 办理材料 首次申请增值税退税时，按规定向主管税务机关提供退税申请材料和相关政策规定的证明材料。后续申请增值税退税时，相关证明材料未发生 变化的，无需重复提供，仅需提供退税申请材料并在退税申请中说明有关情况。 享受方式 可通过电子税务 ...

欢迎扫描下方二维码关注： 我国支持制造业发展主要税费优惠 专项支持制造业发展的税收优惠政策 销售自产新型墙体材料增值税 即征即退政策 片图 享受主体 符合条件的销售自产新型墙体材料的增值税纳税人。 享受内容 对纳税人销售自产的列入《财政部 国家税务总局关于新型墙体材料增值税政策的通知》（财税〔2015〕73 号）所附《享受增值税即征 即退政策的新型墙体材料目录》的新型墙体材料， 实行增值税即征即退 50%的政策。 享受时间 申报时点 根据增值税纳税义务发生时间，在对应税款所属期申报。 办理材料 首次申请增值税退税时，按规定向主管税务机关提供退税申请材料和相关政策规定的证明材料。后续申请增值税退税时，相关证明材料未发生 变化的，无需重复提供，仅需提供退税申请材料并在退税申请中说明有关情况。 享受方式 2015 年 7 月 1 日起持续享受。 享受条件 纳税人销售自产的《享受增值税即征即退政策的新型墙体材料目录》所列新型墙体材料，申请享受增值税优惠政策时，应同时符合下 列条件： 1.销售自产的新型墙体材料，不属于国家发展改革委《产业结构17调整指导目录》中的淘汰类、限制类项目； 2.销售自产的新型墙体材料，不属于 ...

Tax Incentives for Manufacturing Industry - The article discusses tax incentives aimed at supporting the development of the manufacturing industry, specifically the exemption of consumption tax for industrial oils produced from recycled waste mineral oil [2][3]. - The exemption applies to lubricating base oils, gasoline, diesel, and other industrial oils produced from recycled waste mineral oil [3]. Eligibility and Conditions - Eligible taxpayers must hold a "Hazardous Waste (Comprehensive) Business License" issued by the ecological environment department, which must include the term "utilization" or "comprehensive operation" [5][6]. - The recycled waste mineral oil must constitute at least 90% of the raw materials, and the final product must include lubricating base oil, with a minimum yield of 0.65 tons of lubricating base oil per ton of waste mineral oil [6][7]. - Taxpayers must separately account for products made from recycled waste mineral oil and those made from other raw materials [7]. Duration of the Policy - The consumption tax exemption is effective from November 1, 2013, to December 31, 2027 [4]. Compliance and Reporting - Taxpayers must submit proof of compliance with pollutant discharge standards and documentation of the waste mineral oil's characteristics when applying for the tax exemption [9][10]. - The exemption can be processed through online and offline tax service platforms [10]. Policy Reference - The policy is based on the announcement by the Ministry of Finance and the State Taxation Administration regarding the continued exemption of consumption tax for recycled waste mineral oil products [11].

Group 1 - The article discusses tax incentives aimed at supporting the development of the manufacturing industry in China, specifically focusing on consumption tax exemptions for certain battery and coating products [1] - Eligible products for consumption tax exemption include mercury-free primary batteries, nickel-metal hydride batteries, lithium primary batteries, lithium-ion batteries, solar batteries, fuel cells, and all-vanadium flow batteries [1] - The exemption applies to coatings with volatile organic compound (VOC) content below 420 grams per liter during construction [1] Group 2 - The consumption tax exemption policy has been in effect since February 1, 2015, and continues to be applicable [1] - Eligible taxpayers must meet specific conditions to benefit from the consumption tax exemption [1] - The policy is based on the notification from the Ministry of Finance and the State Administration of Taxation regarding the consumption tax on batteries and coatings [6]

欢迎扫描下方二维码关注： 风 险 诊 断 室 卷首语 在税收实践中，无论是税务机关的纳税检查还是企业本身的风险自查，都离不开对税务风险个案的分析。本栏 目将通过一些风险案例对企业易发的"共性"问题进行深度解析，帮助企业及时发现类似"症状"，并找出其内在"病 因"， 为企业 提供一次税务"健康体检"。 某天， H公司的人事经理小张和会计小李发生了如下对话： 劳务派遣公司派遣员工到公司 上班。双方约定好，我们提供 租赁的其他公司房屋用于派遣 员工住宿，但租赁费由劳务派 遣公司承担，即劳务派遣公司 把钱付给我们，我们再统一支 付给房屋出租方。房屋出租方 开具租赁费发票给我们。那么 公司可以直接在劳务派遣费里 把这些租赁费扣除吗？ 小李 不可以，这样对方会减少开具 劳务费发票 的金额，咱们公司 会缺少部分劳务成本。 本 期 案 例 ：：：：： 企 业业业业业之之之之之间间间间间互互互互互相相相相相提提提提提供供供供供服服服服服务务务务务如如如如如何何何何何开开开开开票票票票票和和和和和税税税税税前前前前前扣扣扣扣扣除除除除除？？？？？ 第一步 ✚ ● ○ 症状分析 本案例中的H公司与劳务派遣公司之间，既存在劳务派遣业 ...

欢迎扫描下方二维码关注： VI 开 - Y TIL O 个人与用人单位解除劳动关 系取得一次性补偿收入(包括 情 形 用人单位发放的经济补偿金、 生活补助费和其他补助费) 是否申报 是 个税 在当地上年职 工平均工资3 免征个人 倍数额以内的 所得税 핫川门 部分 纷纳 不并入当年综 那得家 合所得, 单独 超过3倍数额 适用综合所得 的部分 税率表, 计算 纳税 《财政部 税务总局关于个人所 文件 得税法修改后有关优惠政策衔 接问题的通知》(财税 〔2018〕 依据 164号 ) 计算公式 应纳税额=(一次性经济补偿收入- 免税收入额)×适用税率-速算扣除数 个人所得税税率表 (综合所得适用) 速算扣 税率 应纳税所得额(年) 除数 不超过36,000元 3% 0 超过36,000元至144,000元 10% 2,520 超过144,000元至300,000元 20% 16,920 超过300,000元至420,000元 25% 31,920 超过420,000元至660,000元 30% 52,920 超过660,000元至960,000元 35% ! 85,920 超过960,000元 181.920 ...

Group 1 - The article provides a step-by-step guide for taxpayers on how to modify their payment method in the electronic tax bureau if they have made an error during the payment process [2][3][7] - Taxpayers are instructed to close the incorrect payment interface and select "Payment Voucher Processing" to unlock the payment information that was previously locked due to unsuccessful payment [4][7] - After unlocking, taxpayers can return to the payment interface, reselect the payment information, choose the correct payment method, and complete the payment [7] Group 2 - The article mentions the importance of using the electronic tax bureau or its app for tax payments, highlighting that if online functions are insufficient, taxpayers can seek assistance from the "Yueyue" online service [25][26] - It emphasizes the need for taxpayers to complete real-name authentication through the electronic tax bureau before accessing certain services [27] - Taxpayers are encouraged to join the Shanxi Taxation WeChat enterprise account for tax knowledge and online service requests [28]