小琪老师，是不是所有的资产损失都能税前扣除啊？ 不是的，这个要区分不同的情况哦。 那企业可以在税前扣除的资产损失有哪些呢？ 根据《国家税务总局关于发布<企业资产损失所得税税前扣除管理办法>的 公告》（国家税务总局公告2011年第25号）第三条的规定，准予在企业所 得税税前扣除的资产损失，分为实际资产损失与法定资产损失。实际资产 损失，是指企业在实际处置、转让上述资产过程中发生的合理损失。法定 资产损失，是指企业虽未实际处置、转让上述资产，但符合《财政部、国 家税务总局关于企业资产损失税前扣除政策的通知》（财税〔2009〕57 号）和本办法规定条件计算确认的损失。 结合《财政部 国家税务总局关于企业资产损失税前扣除政策的通知》（财 税〔2009〕57号）规定，准予在企业所得税税前扣除的资产损失，具体包 括现金损失，存款损失，坏账损失，贷款损失，股权投资损失，固定资产 和存货的盘亏、毁损、报废、被盗损失，自然灾害等不可抗力因素造成的 损失以及其他损失。 欢迎扫描下方二维码关注： 根据《财政部 国家税务总局关于企业资产损失税前扣除政策的通知》（财 税〔2009〕57号）第四条的规定，企业除贷款类债权外的应收、预付账 ...

欢迎扫描下方二维码关注： ⇧ 点 蓝字 关注 "蓝色柳林财税室" s 办理资料 (1)增值税纳税人放弃免(减)税权,应报 诗: 《增值税纳税人放弃免税权声明表》2份。 》》(2)出口企业放弃免税,应报送: 《出口货物劳务放弃免税权声明表》2份。 》(3)不需要办理税务登记的纳税人,应报 送: 纳税人身份证件原件(查验后退回) 04 注意事项 来源：云南税务 供稿：红河税务 制图：姚子小殊 4.纳税人提供的各项资料为复印件的,均需 注明"与原件一致"并签章。 5.纳税人发生应税行为适用免税、减税规定 的,可以放弃免税、减税;出口企业或其他单位 发生适用增值税免税政策的出口货物劳务,可以 放弃免税,实行按内销货物征税。纳税人放弃减 税、免税的,应当以书面形式提交放弃免税权声 明，报主管税务机关备案,自提交备案资料的次 月起,按照现行有关规定计算缴纳增值税,36 个月内不得再申请免税、减税。 6.纳税人一经放弃免税权,其生产销售的全 部增值税应税行为均应按照适用税率征税,不得 胜地电子的税所日放在负税机 也不得相相不同 1.纳税人对报送材料的真实性和合法性承担 责任。 2.文书表单可在省（自治区、直辖市和计划 单列 ...

Group 1 - The article provides a step-by-step guide on how to cancel a completed tax declaration through the electronic tax bureau [3][4][5] - It outlines the process for confirming invoice selection and managing tax-related tasks within the digital platform [5][6] - The article emphasizes the importance of selecting the correct tax period for refunds and adjustments [7][8][9] Group 2 - The article mentions the functionality of changing the tax period for deductions and the necessary steps to complete this process [6][9] - It highlights the system's user interface and the prompts that guide users through the tax adjustment process [8][9] - The article encourages users to engage with the tax bureau's digital services for efficient tax management [10][13]

Core Viewpoint - The article provides a detailed guide on how to file vehicle purchase tax through the electronic tax bureau, outlining two scenarios: agent filing and self-filing [1][2]. Group 1: Agent Filing Process - Step 1: Log into the electronic tax bureau and navigate to the vehicle purchase tax filing section [2]. - Step 2: The system offers two filing methods for agents: "Add New" and "Batch Import" [4]. - For "Add New," agents can enter vehicle information manually and confirm the addition [4]. - For "Batch Import," agents must download a template, fill it out, and upload the completed list [5]. - After importing, agents can select the vehicles to be declared and submit the filing, followed by payment of the tax [6]. Group 2: Self-Filing Process - In the self-filing mode, the system automatically retrieves the vehicle purchase information that needs to be declared [7]. - Users must verify the accuracy of the selected vehicle data before submitting the filing [7]. - Upon successful submission, users can proceed to pay the tax and download the tax payment certificate [7].

欢迎扫描下方二维码关注： 编发：纳税服务和宣传中心 来源 深圳税务 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。 来源：深圳税务 供稿：社会保险费处 龙岗区税务局 1 通过全国统一规范电子税务局（企业登录） 用之 F 简。 E 首页点击【地方特色】 【社保业务】-【查询统计】-【社会保险费 缴费记录】查询已经申报缴费的具体明细。 ------- 2 可选择属期和单位编号进行定义查询，点击 【导出职工明细】按钮，系统自动将查询结果 下载至本地，下载成功后可以打开预览。 社会保险费缴费记录 利市免明区税务 t免职工养老保险费(含地) 。 一 序号 人民解目 姓名 身份证件英国 外汇推荐 中人德 早在费 中人电 神公园 德克基 小人电 单位置 参见 RRAGU 3,007.8 2,455.7 6,562.1 27,501. 2,200.0 4,400.1 133,666. 168.33 673.32 ...

Core Viewpoint - The article discusses the tax exemption policies for waste treatment facilities, including the requirements and documentation needed for taxpayers to qualify for these exemptions [3][4]. Group 1: Tax Exemption Policies - Taxpayers can apply for tax exemptions if they meet specific conditions regarding the emission of taxable air and water pollutants [3]. - The management of the exemption policy follows a "self-assessment, declaration, and documentation retention" approach, where taxpayers are responsible for determining their eligibility [3][4]. Group 2: Required Documentation - Taxpayers must retain various documents based on the type of waste treatment facility, including construction plans, discharge permits, and environmental impact assessments [4]. - For urban sewage treatment facilities, required documents include maintenance contracts and operational supervision reports from relevant authorities [4]. Group 3: Non-Eligibility Conditions - Facilities providing wastewater treatment services to industrial zones or self-built treatment facilities do not qualify for tax exemptions [4]. - Taxpayers exceeding national and local pollutant discharge standards are ineligible for the exemption [4].

Core Viewpoint - The document outlines measures to encourage foreign investment enterprises to reinvest domestically in China, aiming to attract and utilize foreign capital more effectively [2][3]. Group 1: Measures for Reinvestment - The measures apply to foreign-invested enterprises established in China that use undistributed profits or profits legally obtained from overseas to invest in new or existing enterprises, or acquire shares and other rights in domestic companies [2]. - Local governments are encouraged to establish a project database for foreign investment reinvestment and provide service guarantees for these projects [2]. - Foreign investment enterprises can adopt flexible land leasing methods to reduce initial land costs during reinvestment [3]. Group 2: Tax and Financial Support - Tax support policies will be implemented to encourage overseas investors to reinvest in China, promoting more effective investments [3]. - Projects that meet the "Encouraged Foreign Investment Industry Catalog" will enjoy support policies related to imported equipment [3]. - Foreign investment enterprises can transfer foreign exchange profits domestically for reinvestment under specified regulations [3]. Group 3: Regulatory and Administrative Facilitation - Foreign investment enterprises can conduct reinvestment without needing to register if the projects comply with special management measures and are legitimate [3]. - The management process for loans from foreign shareholders and "Panda bonds" for eligible reinvestment projects will be optimized and included in a "green channel" [3]. - Financial institutions are encouraged to innovate products and services to support foreign investment enterprises in their domestic reinvestment efforts [3]. Group 4: Information Sharing and Evaluation - A pilot program for reporting investment information will be initiated to enhance inter-departmental information sharing, facilitating access to support policies for enterprises [3]. - The evaluation methods for promoting foreign investment will be optimized, focusing on the actual contributions of reinvestment to economic and social development [3].

欢迎扫描下方二维码关注： 《中华人民共和国税收征收管理法实施细则》 账簿是什么 账簿，是指 总账 、明细账、日记账以及其他辅助性账簿。总账、 日记账 应当采用订本式。 计算机记账要求 纳税人使用计算机记账的，应当在使用前将 会计电算化系统 的会计核算 软件、使用说明书及有关资料报送主管税务机关 备案 。纳税人建立的会计电 算化系统应当符合国家有关规定，并 能 正确、完整核算 其收入或者所得。 一、设置账簿 申 税 小 微 新公司开业不知道账簿设置有什么要求？ 整理文件不知道哪些材料需要保存？ 遇到这些问题怎么办？ 不要急，请跟我一起往下阅读吧。 根据 《中华人民共和国税收征收管理法》 第十九条规定： 纳税人、扣缴义务人按照有关法律、行政法规和国务院财政、税务主管部 门的规定设置帐簿，根据合法、有效凭证记账，进行核算。 1 设置时间 从事生产、经营的纳税人应当自领取营业执照或者发生纳税义务之日起 15 日内 ，按照国家有关规定设置账簿。 扣缴义务人应当自税收法律、行政法规规定的扣缴义务发生之日起 10日内 ，按照所代扣、代收的税种，分别设置代扣代缴、代收代缴税款账簿。 2 设置要求 政策依据 会计制度健全 纳税 ...

Core Viewpoint - The article discusses various tax incentives available for enterprises in China, particularly focusing on corporate income tax exemptions and deductions for specific activities and investments [3][5][7]. Group 1: Tax Incentives for Corporate Investments - Resident enterprises are exempt from corporate income tax on equity investment income such as dividends and bonuses from other resident enterprises, provided certain conditions are met [3]. - The exemption does not apply to investment income from publicly traded stocks held for less than 12 months [3]. Group 2: Documentation Requirements for Tax Benefits - Key documentation required for claiming tax benefits includes the latest articles of association of the invested enterprise, profit distribution resolutions, and tax declaration forms [4][6]. - For investments in disabled employees, documentation must include proof of social insurance payments and labor contracts with disabled workers [8]. Group 3: Tax Exemptions for Agricultural Activities - Enterprises engaged in various agricultural activities, including the cultivation of vegetables, grains, and livestock, are exempt from corporate income tax [7]. - Enterprises involved in specific agricultural projects may benefit from reduced tax rates under certain operational models [7].

Core Viewpoint - The article provides a comprehensive guide on how to calculate and query individual income tax (IIT) for new employees, emphasizing the importance of understanding tax deductions and the role of employers in withholding taxes. Group 1: Understanding Individual Income Tax - Individual income tax is calculated based on various income sources including salary, bonuses, and allowances as defined by the Personal Income Tax Law [4] - New employees are required to report their tax information, but the employer is responsible for withholding and paying the tax [6] Group 2: Tax Calculation Methodology - The formula for calculating the taxable income includes cumulative income, exempt income, deductions, and special deductions [8] - The withholding tax rates vary based on cumulative taxable income, with a progressive tax rate structure ranging from 3% to 45% [8] Group 3: Deductions and Exemptions - Each individual is entitled to a basic deduction of 5,000 yuan per month, which totals 60,000 yuan annually [12] - Special deductions include social insurance contributions and housing fund payments [13] - Additional special deductions cover expenses for childcare, education, medical expenses, housing loans, and elder support [14] Group 4: Querying Tax Information - Taxpayers can check their tax details through the personal income tax app, which provides information on income, tax amounts, and deductions [17] - It is crucial to verify that the reported income matches actual earnings to avoid discrepancies [20][21]