欢迎扫描下方二维码关注： 来源：北京税务 供稿：北京海淀税务 误区二 公司业务多与个人发生,没有开发票的需 求,不开发票就不需要申报增值税收入。 《中华人民共和国增值税暂行条例》第 十九条规定 / 增值税纳税义务发生时间: 8 销售货物或者应税劳务,为收讫销售款项或 者取得索取销售款项凭据的当天;先开具发票 的，为开具发票的当天。 8 进口货物,为报关进口的当天。增值税扣缴 义务发生时间为纳税人增值税纳税义务发生的 当天。 因此，未开票收入在收讫销售款项或者取 得索取销售款项凭据的当天,就已经产生了纳 税义务应该按规定缴纳增值税。申报时,小规 模纳税人需要在【货物及劳务销售额】或【服 务、不动产和无形资产销售额】处,一般纳税 人需要在【未开具发票】栏次处,根据实际情 况进行补充填写。 误区三 公司上季度开具了增值税专用发票,但总销 售额按季未超过30万元,所以不需要区分填 写增值税专用发票销售额。 《国家税务总局关于增值税小规模纳税 人减免增值税等政策有关征管事项的公 告》(国家税务总局公告2023年第1号) 第四条规定 小规模纳税人取得应税销售收入,适用1号 公告第一条规定的免征增值税政策的,纳税人 可就该 ...

供稿：吴一龙 制作：侯雨璐 政策 依据 《财政部 国家税务总局关于完善股权激励和技术入股有关所得税政策的通知》(财税〔2016〕101号) 《国家税务总局关于股权激励和技术入股所得税征管问题的公告》(国家税务总局公告2016年第62号) 欢迎扫描下方二维码关注： 政策 依据 政策 依据 政策 依据 为落实中央决策部署，鼓励科技创新，税务部门出台实施了一系列税费优惠政策。那么技术人员科技成果转化有哪些个税优惠政策？跟 申税小微一起来了解一下吧~ 1 一、 高新技术企业技术人员 股权奖励 分期缴纳个人所得税 自2016年1月1日起，全国范围内的高新技术企业转化科技成果， 给予本企业相关技术人员的股权奖励，个人一次缴纳税款有困难的， 可根据实际情况自行制定分期缴税计划，在不超过5个公历年度内(含)分期缴纳，并将有关资料报主管税务机关备案。 《关于将国家自主创新示范区有关税收试点政策推广到全国范围实施的通知》(财税〔2015〕116号) 提示 股权奖励的计算价格详见《国家税务总局关于股权奖励和转增股本个人所得税征管问题的公告》(国家税务总局公告2015年第80号) 2 二、 职务科技成果转化现金奖励 减征个人所得税 ...

欢迎扫描下方二维码关注： 公司通过竟拍形式取得土地使用权 后，设立项目公司进行对土地进行开发, 适用增值税一般计税方法,在计算增值税 时,是否可以从销售额中扣除缴纳的土地 价景观? 答:根据《财政部 国家税务总局关于明 确金融 房地产开发 教育辅助服务等增值税政 策的通知》(财税〔2016〕140 号) : 房地产开发企业(包括多个房地产开发企 业组成的联合体）受让土地向政府部门支付土 地价款后,设立项目公司对该受让土地进行开 发,同时符合下列条件的,可由项目公司按规 定扣除房地产开发企业向政府部门支付的土地 价款。 · (一) 房地产开发企业、项目公司、 政府部门三方签订变更协议或补充合同, 将士地受让人变更为项目公司; · (二)政府部门出让土地的用途、规 划等条件不变的情况下,签署变更协议或 补充合同时,土地价款总额不变; · (三)项目公司的全部股权由受让土 地的房地产开发企业持有。 公司为增值税一般纳税人,收购一未 完工的房地产老项目,后续以自己名义立 项并对外销售，计算增值税时，是否可以 继续按照房地产老项目选择简易计税? 答:根据《财政部 税务总局关于明确国 有农用地出租等增值税政策的公告》（财 ...

欢迎扫描下方二维码关注： ⇧ 点 蓝字 关注 "蓝色柳林财税室" 我会内身的言语 经常性指标信息和非经常性指标信息。 经常性指标信息! 非经常性指标信息 是指税费申报信息、I 是指税务检查信息等经 税费款缴纳信息、发 l 营主体不经常产生的指 | 票与税控器具信息、; j 标信息。 登记与账簿信息等经 l 营主体经常产生的指』 标信息。 外部直言 外部参考信息和外部评价信息。 外部参考信息包括 i 外部评价信息是指 相关部门评定的优良信!!从相关部门取得的影响! 用记录和不良信用记 经营主体纳税缴费信用 评价的指标信息。 录。 来源：云南税务 供稿：普洱税务 来源 云南税务 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。 ...

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。 供稿：衢州市局 龙游县局 作者：王秋昊 胡陈源 徐子娴 来源 浙江税务 欢迎扫描下方二维码关注： ...

Core Viewpoint - The article discusses various tax regulations and guidelines related to corporate income tax, particularly focusing on asset contributions from shareholders, overdue loan interest recognition, and tax treatment for small and micro enterprises [3][4][5][6]. Group 1: Tax Treatment of Shareholder Contributions - When a company receives assets from shareholders, if these assets are treated as capital contributions in accounting, they are not included in the company's total income, and the tax basis is determined at fair value [3]. - If the assets are treated as income, they should be included in total income at fair value for corporate income tax calculations [3]. Group 2: Overdue Loan Interest Recognition - For financial enterprises, overdue loan interest should be recognized as income on the date it is actually received or on the date it is recognized as interest income in accounting, even if not yet received [4]. Group 3: Tax Regulations for Small and Micro Enterprises - Small and micro enterprises are required to prepay corporate income tax on a quarterly basis. If a company qualifies as a small and micro enterprise during the year, it can adjust its prepayment frequency from monthly to quarterly starting from the next prepayment period [5]. Group 4: Tax Deductions and Clearances - Tax penalties cannot be deducted when calculating taxable income. If accounted for in the current period's profit and loss, they must be reported through the tax adjustment project detail form [6]. Group 5: Policy References - The article references several key tax regulations, including the announcement on corporate income tax issues, guidelines for financial enterprises regarding loan interest, and policies for small and micro enterprises [8].

欢迎扫描下方二维码关注： 来源：纳税服务中心（税收宣传中心） 来源黄山税务 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 outlines the key policies regarding the tax-deductibility of employee welfare expenses for corporate income tax, emphasizing which expenses can be deducted and the necessary accounting requirements [3][8]. Group 1: Tax-Deductible Employee Welfare Expenses - Employee welfare expenses that can be deducted include costs incurred by internal welfare departments for facilities and personnel, such as canteens, medical services, and childcare [3]. - Various allowances and non-monetary benefits provided to employees for health, living, transportation, and other needs are also deductible, including medical expenses, heating subsidies, and transportation allowances [3][4]. Group 2: Accounting Requirements - Employee welfare expenses must not exceed 14% of the total salary expenses to qualify for tax deduction [8]. - Companies are required to maintain separate accounting records for employee welfare expenses; failure to do so may result in tax authorities imposing reasonable estimates on these expenses [8]. Group 3: Treatment of External Labor and Temporary Workers - Expenses related to welfare benefits for external labor and temporary workers can be deducted, provided they are categorized correctly as either labor costs or employee welfare expenses [10]. - Welfare expenses for interns and temporary workers are also deductible, as long as they are properly classified [10]. Group 4: Integration with Salary Payments - Welfare benefits that are included in the salary system and paid alongside salaries may be deducted as salary expenses if they meet specific criteria [11]. - If welfare benefits do not meet the criteria for salary expenses, they should be treated as employee welfare expenses and deducted according to the specified limits [11]. Group 5: Determining Reasonable Salary - The determination of "reasonable salary" requires adherence to several principles, including having a structured salary system, compliance with industry standards, and proper tax withholding [13].

Core Viewpoint - The article discusses the tax obligations and benefits for enterprises with secondary branches, particularly focusing on the conditions under which these branches do not need to pay corporate income tax locally [2][3][4][5][6]. Tax Obligations for Secondary Branches - Small and micro enterprises recognized in the previous year do not need to allocate corporate income tax locally for their secondary branches [3]. - Newly established secondary branches are exempt from local corporate income tax allocation in the year of establishment [4]. - Secondary branches that are canceled do not need to allocate corporate income tax locally from the date of tax deregistration [5]. - Secondary branches established outside of China that do not have legal person status are also exempt from local corporate income tax allocation [6]. Tax Distribution Among Branches - The total tax allocation from the headquarters to its branches is calculated as 50% of the total corporate income tax payable by the consolidated tax-paying enterprise [7]. - The total tax allocation among all branches is also 50% of the total corporate income tax payable [7]. - The tax allocation for a specific branch is determined by its proportion of total revenue, employee compensation, and total assets, with respective weights of 0.35, 0.35, and 0.30 [7]. Eligibility for Tax Reduction Policies - Branches without legal person status must aggregate the total number of employees, total assets, and annual taxable income of the headquarters and all branches to determine eligibility for small and micro enterprise tax reduction policies [7].

Group 1 - The new electronic tax bureau actively pushes tax arrears data to taxpayers for confirmation, allowing them to verify the accuracy of tax types, periods, and amounts [2] - Taxpayers must submit a repayment plan based on their tax arrears, ensuring that the total amount to be cleared matches the total tax due, excluding any taxes not yet due [3] - If taxpayers receive a notification about tax arrears, it is advised to verify the data; failure to act will result in automatic confirmation after 10 working days, leading to subsequent management actions [5]