Core Viewpoint - The new "Tax Payment Credit Management Measures" will be implemented starting July 1, 2025, introducing changes to the scoring indicators for tax credit deductions and the conditions for credit restoration [1][3]. Summary by Sections Restoration Efforts - The new policy increases the restoration efforts for tax credit deductions. If a taxpayer corrects their dishonest behavior and fulfills legal responsibilities, and maintains a record of no new dishonest behavior for over six months after the last deduction, they can restore their credit score. For each additional month without new dishonest behavior, the restoration score increases by 1 point, with a maximum restoration score capped at the annual deduction score and not exceeding 11 points [3][6]. Example Case - An example illustrates the application of the new rules: Company A starts with a tax credit score of 90 but loses 3 points due to failing to submit financial reports on time, resulting in a score of 87. After correcting the issue and under the previous rules, the score could only increase by 0.6 points to 87.6, maintaining a B-level credit. However, under the new rules, after 13 months without new dishonest behavior, the company can add 2.4 points to the previous 0.6 points, reaching the maximum restoration score of 90, thus restoring to an A-level credit [5][6]. Policy Basis - The new measures are based on the announcement from the National Taxation Administration regarding the "Tax Payment Credit Management Measures" [7].

Core Viewpoint - The article discusses the new policies regarding export tax refunds for cross-border e-commerce businesses utilizing overseas warehouses, emphasizing the procedures for pre-declaring tax refunds and the necessary documentation required for compliance [4][22]. Policy Basis - The policies are based on the announcement by the State Taxation Administration regarding support for the development of export tax refunds for cross-border e-commerce overseas warehouses, specifically referenced as Announcement No. 3 of 2025 [4][7][11]. Export Tax Refund Procedures - Exporters can pre-declare tax refunds immediately after goods leave the country, with subsequent tax calculations based on actual sales [6][14]. - If not all goods under the same customs declaration are sold, taxpayers must distinguish between sold and unsold portions for tax refund applications [6][10]. - Taxpayers must adjust their tax refund claims if goods declared for pre-refund do not sell within the accounting period, requiring full repayment of the pre-refund tax [10][16]. Documentation Requirements - Export invoices can be issued based on customs declaration information, with adjustments made according to actual sales when processing tax refunds [13]. - In cases where export contracts cannot be provided, alternative documentation such as warehouse booking slips or ownership documents can be used for record-keeping [13][20]. - Taxpayers must retain sales documentation for verification by tax authorities, with a retention period of five years [21]. Sales Verification - Taxpayers are not required to submit sales verification documents when applying for export tax refunds but must retain them for 15 days after the sale for potential audits [22][29]. - If sales verification documents are found to be fraudulent, the tax authority will treat the case as non-compliant, switching from tax refund policies to taxation policies [26][30]. Deduction of Expenses - Expenses related to commissions and advertising on platforms like Amazon can be deducted from corporate income tax, subject to specific limits [30][31]. - In cases where invoices cannot be provided for deductions, order details or transaction records may serve as valid proof for tax deductions [33][34].

欢迎扫描下方二维码关注： 图片 热点梳理 12366 图片 问答来啦 全面数字化的电子发票 （以下称数电发票）是与纸质发票具有同等法律效力的全新发 票，不以纸质形式存在、不用介质支撑、不需申请领用。数电发票将纸质发票的票面信息 全面数字化，通过标签管理将多个票种集成归并为电子发票单一票种，实现全国统一赋 码、系统智能赋予发票开具金额总额度、设立 税务数字账户 实现发票自动流转交付和数据 归集。 为引导纳税人朋友们正确使用数电发票，这一期申税小微收集整理了有关数电发票的 相关内容供大家学习，快来看看吧~ 图片 1. 如何开具 红字数电发票 ？ 答： 根据《国家税务总局关于推广应用全面数字化电子发票的公告》(国家税务总局公 告2024年第11号)规定：蓝字数电发票开具后，如发生销售退回(包括全部退回和部分退 回)、开票有误、应税服务中止(包括全部中止和部分中止)、销售折让等情形的，应当按照 规定开具红字数电发票。 （一）蓝字数电发票未进行用途确认及入账确认的，开票方发起红冲流程，并直接开 具红字数电发票。 农产品收购发票 、报废产品收购发票、光伏收购发票等，无论是否进行 用途确认或入账确认，均由开票方发起红冲流程 ...

Core Viewpoint - The article discusses the new policies regarding export tax refunds for cross-border e-commerce businesses, particularly focusing on the procedures and requirements for applying for export tax refunds and the necessary documentation involved [4][22]. Policy Basis - The policies are based on the announcement by the State Taxation Administration regarding support for the development of export tax refunds for cross-border e-commerce overseas warehouses, specifically the announcement No. 3 of 2025 [4][7][11]. Export Tax Refund Procedures - Exporters can apply for export tax refunds immediately after the goods leave the country, with subsequent tax calculations based on actual sales [6][14]. - If not all goods under the same customs declaration have been sold, taxpayers can distinguish between sold and unsold portions for tax refund applications [6][10]. - Taxpayers must adjust their tax refund applications if goods declared for pre-refund do not sell within the accounting period, requiring full repayment of the pre-refund tax [10][16]. Documentation Requirements - Exporters must retain specific documentation for tax refund applications, including sales contracts, transportation documents, and sales evidence, which must be kept for five years [19][21]. - In cases where exporters cannot provide sales contracts, alternative documents such as warehouse booking slips or ownership documents can be used [13][20]. - Sales evidence must be retained within 15 days after the goods are sold to comply with tax authority requirements [21][22]. Tax Deduction for Expenses - Expenses related to commissions and advertising incurred by businesses on platforms like Amazon can be deducted from corporate income tax, subject to certain limits [30][31]. - If invoices cannot be provided for expenses incurred on foreign platforms, order details or transaction records may be used as evidence for tax deductions [33][34].

欢迎扫描下方二维码关注： 图片 热点梳理 12366 图片 问答来啦 全面数字化的电子发票 （以下称数电发票）是与纸质发票具有同等法律效力的全新发 票，不以纸质形式存在、不用介质支撑、不需申请领用。数电发票将纸质发票的票面信息 全面数字化，通过标签管理将多个票种集成归并为电子发票单一票种，实现全国统一赋 码、系统智能赋予发票开具金额总额度、设立 税务数字账户 实现发票自动流转交付和数据 归集。 为引导纳税人朋友们正确使用数电发票，这一期申税小微收集整理了有关数电发票的 相关内容供大家学习，快来看看吧~ 图片 1. 如何开具 红字数电发票 ？ 答： 根据《国家税务总局关于推广应用全面数字化电子发票的公告》(国家税务总局公 告2024年第11号)规定：蓝字数电发票开具后，如发生销售退回(包括全部退回和部分退 回)、开票有误、应税服务中止(包括全部中止和部分中止)、销售折让等情形的，应当按照 规定开具红字数电发票。 （一）蓝字数电发票未进行用途确认及入账确认的，开票方发起红冲流程，并直接开 具红字数电发票。 农产品收购发票 、报废产品收购发票、光伏收购发票等，无论是否进行 用途确认或入账确认，均由开票方发起红冲流程 ...

欢迎扫描下方二维码关注： 3.《财政部 国家海洋局关于海域使用金减免管理等有关事项的通知》（财综〔2008〕71 号）； 4.《财政部 国家海洋局关于调整海域使用金免缴审批权限的通知》（财综〔2013〕66 号）； 一、基本情况 国家实行海域有偿使用制度。单位和个人使用海域，应当按照国务院的规定缴纳海域使用 金。 海域使用金 是国家作为海域自然资源的所有者出让海域使用权获得的收益。 2001年，中华人民共和国第九届全国人民代表大会常务委员会第二十四次会议通过了 《中华人民共和国海域使用管理法》，设立了海域使用金。2007年，《财政部 国家海洋局关 于加强海域使用金征收管理的通知》（财综〔2007〕10号）明确了征收标准、缴库管理等内 容。2018年，《财政部 国家海洋局关于印发〈调整海域 无居民海岛使用金征收标准〉的通 知》（财综〔2018〕15号），对海域使用金征收标准进行调整。2021年，财政部、自然资 源部、税务总局、人民银行印发《关于将国有土地使用权出让收入、矿产资源专项收入、海 域使用金、无居民海岛使用金四项政府非税收入划转税务部门征收有关问题的通知》（财综 〔2021〕19号），明确自2022年1 ...

欢迎扫描下方二维码关注： 具体政策是怎么规定的呢？ 根据《中华人民共和国企业所得税法实施条例》第三十七条规定：企业在生产经营活动中发生的合理的不需要资本化的 借款费用，准予扣除。 根据《中华人民共和国企业所得税法实施条例》第三十八条规定：企业在生产经营活动中发生的下列利息支出，准予扣 除： 1.非金融企业向金融企业借款的利息支出、金融企业的各项存款利息支出和同业拆借利息支出、企业经批准发行债券的 利息支出； 2.非金融企业向非金融企业借款的利息支出，不超过按照金融企业同期同类贷款利率计算的数额的部分。 向金融企业借款利息应该如何扣除呢？ 非金融企业向金融企业借款的利息支出、金融企业的各项存款利息支出和同业拆借利息支出、企业经批准发行债券的利 息支出，准予扣除。 那向非金融企业借款呢？利息该怎么扣除？ 非金融企业向非金融企业借款的利息支出，不超过按照金融企业同期同类贷款利率计算的数额的部分，准予扣除。 关联方企业之间的借款利息扣除又是怎么规定的呢？ 企业从其关联方接受的债权性投资与权益性投资的比例超过规定标准而发生的利息支出，不得在计算应纳税所得额时扣 除。接受关联方债权性投资与其权益性投资比例：金融企业为5∶ ...

Core Viewpoint - The article emphasizes the importance of compliance in obtaining and maintaining high-tech enterprise status, highlighting the strict criteria and potential consequences of non-compliance [3][4][9]. Group 1: High-tech Enterprise Qualification Criteria - High-tech product (service) revenue must account for at least 60% of the total revenue in the past year [5]. - The proportion of scientific and technological personnel engaged in R&D and related activities must meet specific thresholds [6]. - R&D expenses must meet the following criteria based on total sales revenue: - For sales under 50 million yuan, R&D expenses must be at least 5% of total sales. - For sales between 50 million and 200 million yuan, the ratio must be at least 4%. - For sales over 200 million yuan, the ratio must be at least 3%. - At least 60% of R&D expenses must be incurred within China [7]. Group 2: Consequences of Non-compliance - If a company loses its high-tech enterprise qualification, it cannot claim the associated tax benefits, and tax authorities may recover previously enjoyed tax incentives [9]. - Companies must ensure that all operational indicators are met to qualify for the 15% tax rate on overseas income, as failure to comply can lead to higher tax liabilities [10]. Group 3: Policy Reference - The article references the "Management Measures for High-tech Enterprise Recognition" issued by the Ministry of Science and Technology, Ministry of Finance, and State Administration of Taxation as the basis for these regulations [8][9].

欢迎扫描下方二维码关注： ↑ 点击上方 " 蓝色柳林财税室 关注我们 作者：李振柯 供稿：温州市洞头区税务局 来源 温州税务 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。 2 进入"文书送达确认书"界面: 01 已签订电子送达确认书协议系统 显示检测不通过，并提示"您已签订 文书送达电子送达确认书协议,无需 再次签订"。 (02) 未签订电子送达确认书协议系统 显示税务文书电子送达确认书，系统 默认勾选"我已认真阅读并同意《税 务文书电子送达确认书》",点击 【同意签订】。 3 )系统弹出签订成功提示"签订成功! 后续您可以通过电子税务局进行电子文书 查收。"，点击【确定】。 HU FEE 1 登录电子税务局后,点击【我要查 询】-【税务文书电子送达查询】-【税务 文书送达确认】。 2 进入"税务文书送达确认"界面,若 未签订电子送达确认书协议，系统弹出 "税务文书电子送达确认书签订"提示, 点 ...

欢迎扫描下方二维码关注： 今天申税小微带大家了解一下企业转让股票缴纳增值税的相关事项。 一 企业买卖股票是否缴纳增值税 二 纳税义务时间 纳税人从事 金融商品转让 的，为金融商品 所有权转移的当天 。 三 销售额确定 单位将其持有的限售股在解禁流通后对外转让的，按照以下规定确定买入价： （一） 上市公司实施股权分置改革时，在股票复牌之前形成的原非流通股股份，以及股票复牌首日至解禁日期间由上述股份孳生的 送、转股，以该上市公司完成股权分置改革后股票复牌首日的开盘价为买入价。 （二） 公司首次公开发行股票并上市形成的限售股，以及上市首日至解禁日期间由上述股份孳生的送、转股，以该上市公司股票首 次公开发行（IPO）的发行价为买入价。 （三） 因上市公司实施重大资产重组形成的限售股，以及股票复牌首日至解禁日期间由上述股份孳生的送、转股，以该上市公司因 重大资产重组股票停牌前一交易日的收盘价为买入价。 金融商品转让， 不得开具 增值税专用发票。 | 五 | 下列情况免征增值税 | | --- | --- | | 01 | | | | 合格境外投资者（ QFII ）委托境内公司在我国从事证券买卖业务。 | | 02 | ...