Core Viewpoint - The article outlines the tax policies related to technology transfer for resident enterprises, highlighting the tax exemptions and reductions applicable to technology transfer income [3][4]. Summary by Sections Technology Transfer - Technology transfer refers to the act of a resident enterprise transferring its ownership of technology or granting a global exclusive license for a period of five years or more [4]. Scope of Technology Transfer - The scope includes computer software, patent technology, copyright, integrated circuits, new plant varieties, layout design rights, and biomedicine, among others [5][6]. Tax Exemption Policy - For a tax year, if the technology transfer income does not exceed 5 million yuan, it is exempt from corporate income tax; any amount exceeding 5 million yuan is subject to a 50% reduction in corporate income tax [3][6]. Eligibility Criteria - To qualify for tax exemptions, the technology transfer must meet specific criteria, including being conducted by a resident enterprise, falling within the scope defined by the Ministry of Finance and the State Taxation Administration, and obtaining necessary recognitions from provincial-level technology departments [8]. Calculation Method - The calculation of eligible technology transfer income involves deducting the cost of technology transfer from the revenue generated from the transfer, excluding non-technical income [9][14]. Related Tax Fees - Related tax fees include all actual taxes incurred during the technology transfer process, excluding corporate income tax and allowable VAT deductions [12][17]. Important Considerations - Enterprises must separately calculate technology transfer income and reasonably allocate their period expenses to enjoy the tax benefits. Failure to do so will disqualify them from the tax exemption [20].

Group 1 - The article discusses the eligibility for a 120% additional deduction for R&D expenses, which is only available to enterprises encouraged by the state, such as integrated circuits, key designs, and industrial mother machines [2] - It outlines the process for adjusting the deduction ratio in the R&D expense deduction detail table, emphasizing that proactive corrections do not affect tax credit, while failure to rectify after being reminded by tax authorities may lead to penalties [3][6] - The article specifies that the limit for deducting overseas R&D expenses cannot exceed two-thirds of the eligible domestic R&D expenses, providing an example for clarity [4] Group 2 - It highlights common reasons for mismatches between labor costs and total salary declarations, such as including non-R&D personnel salaries or not proportionally allocating part-time personnel costs [5][7] - The article emphasizes the importance of retaining documentation for tax audits, including project initiation documents, auxiliary accounts, and contracts for commissioned R&D, noting that incomplete documentation may lead to tax penalties and affect credit scores [6] - It explains that income from R&D waste must be deducted from direct input costs, and any shortfall in deductions will be calculated as zero for additional deductions [7]

消费税怎么算？ 具体计算公式是什么？ 今天就带大家一一弄明白 消费税的计算方法！ 消费税的计算公式 01 消费税实行从价定率、从量定额，或者从价定率和从量定额复合计税（以下简称复合计税）的办法计算应纳税额。应纳税额 计算公式： 实行从价定率办法计算的 应纳税额=销售额×比例税率 欢迎扫描下方二维码关注： 实行从量定额办法计算的 应纳税额=销售数量× 定额税率 实行复合计税办法计算的 应纳税额=销售额×比例税率＋销售数量×定额税率 纳税人销售的 应税消费品 ，以人民币计算销售额。纳税人以人民币以外的 货币结算 销售额的，应当折合成人民币计算。 注意啦 销售额为纳税人销售应税消费品向购买方收取的全部价款和价外费用。 所称销售额，不包括应向购货方收取的增值税税款。如果纳税人应税消费品的销售额中未扣除增值税税款或者因不得开具 增值税专用发票而发生价款和增值税税款合并收取的，在计算消费税时，应当换算为不含增值税税款的销售额。 其换算公式为： 应税消费品的销售额＝含增值税的销售额÷（1＋增值税税率或者征收率） 委托加工的应税消费品 03 委托加工的应税消费品，按照受托方的同类消费品的销售价格计算纳税；没有同类消费品销售价 ...

Core Viewpoint - The article clarifies common misconceptions regarding the VAT immediate collection and refund policy for software products, emphasizing the specific conditions under which software products can qualify for this policy. Group 1: Misconceptions about VAT Policy - Misconception 1: All software products can enjoy the VAT immediate collection and refund policy. Correct understanding: Only software products with a "Software Product Registration Certificate" or a "Computer Software Copyright Registration Certificate" issued by the relevant authorities can qualify, subject to approval by the tax authority [1]. - Misconception 2: Small-scale taxpayers can enjoy the VAT immediate collection and refund policy. Correct understanding: This policy is applicable only to qualified general VAT taxpayers [2]. - Misconception 3: Software products sold together with machinery cannot enjoy the VAT immediate collection and refund policy. Correct understanding: General VAT taxpayers can sell embedded software products along with hardware, but must separately account for the costs of the software and hardware [3][4]. - Misconception 4: Taxpayers cannot enjoy the VAT immediate collection and refund policy if they charge maintenance or training fees when selling software. Correct understanding: Taxpayers can still enjoy the policy even if they charge installation, maintenance, or training fees, provided they follow the relevant regulations [5]. - Misconception 5: General VAT taxpayers can enjoy the VAT immediate collection and refund policy for imported software that has only undergone Chinese character processing. Correct understanding: Only software that has undergone substantial localization, such as redesign or improvement, qualifies for the policy; mere Chinese character processing does not count [6]. Group 2: Policy References - The article references two key policy documents: "Notice on VAT Policy for Software Products" (Cai Shui [2011] No. 100) and "Notice on Several VAT Policies" (Cai Shui [2005] No. 165) as the basis for the VAT immediate collection and refund policy [6].

Group 1 - The article discusses the correct method for declaring value-added tax (VAT) on rental income, emphasizing that the timing of tax liability should align with the receipt of payment rather than the monthly rental agreement [2][3] - It highlights a common misunderstanding regarding the recognition of rental income, clarifying that pre-received rental payments require immediate recognition of VAT liability on the day the payment is received [2][3] Group 2 - The article is part of a tax planning initiative by the Shanghai Municipal Taxation Bureau, indicating a focus on educating taxpayers about VAT regulations [5] - It serves as a learning resource, encouraging readers to share experiences and knowledge regarding tax practices, although it is not an official tax guideline [8]

Core Viewpoint - The article provides a detailed guide on how individual taxpayers can update their registered names in the electronic tax bureau after a name change by the public security authority. Group 1: Name Change Process via Web - Taxpayers can modify their registered names through the electronic tax bureau's website by logging in with their identification details [2] - After logging in, users can access the "Account Center" and navigate to "Personal Information Management" to initiate the name change [3][4] - The name change process involves selecting "Modify" next to the name field, entering the new name, and confirming the change, which will undergo a real-name verification [5][7] Group 2: Name Change Process via App - The electronic tax bureau app also allows users to change their registered names by logging in and accessing the "Account Center" [8] - Users can proceed to "Personal Information Management" and then to "Certificate Information" to modify their name [9][10] - The final step involves entering the new name and confirming the change, which will also be subject to real-name verification [12][13]

Core Viewpoint - The article serves as a guide for individuals to understand personal income tax calculation and inquiry processes, particularly for new graduates entering the workforce. Summary by Sections Personal Income Tax Definition - Personal income tax is levied on wages, salaries, bonuses, year-end bonuses, labor dividends, allowances, subsidies, and other income related to employment or service [2]. Tax Payment Responsibility - Individuals do not need to pay personal income tax directly; the employer acts as the withholding agent, responsible for pre-collecting and remitting the tax [3]. Tax Calculation Method - The tax is calculated using the cumulative withholding method, with the formula for taxable income and tax amount clearly outlined [4]. Key Components of Tax Calculation - **Cumulative Deduction Amount**: Calculated as 5000 yuan/month multiplied by the number of months employed [6]. - **Cumulative Special Deductions**: Includes social insurance contributions and housing fund payments [6]. - **Cumulative Additional Deductions**: Covers expenses for child education, continuing education, major medical expenses, housing loan interest, housing rent, elderly care, and childcare for children under three [8]. - **Other Deductions**: Includes contributions to enterprise annuities, occupational annuities, and other deductible items as per state regulations [9]. Tax Withholding Rate Table - A detailed table outlines the withholding rates based on cumulative taxable income, ranging from 3% for income up to 36,000 yuan to 45% for income exceeding 960,000 yuan [10]. Example Calculation - An example illustrates how tax withholding changes with cumulative income, highlighting the impact of different withholding rates as income increases [11]. Tax Inquiry Process - Individuals can check their income tax details through the personal income tax app, which provides a clear path for accessing tax information [13]. Information Available for Inquiry - The app allows users to view comprehensive income and tax details, including basic information about the withholding agent, deduction details, and tax calculation breakdowns [14]. Common Questions - Clarifications are provided regarding discrepancies between reported income and take-home pay, as well as the difference between pre-withheld tax amounts and actual tax liabilities at year-end [20].

Core Viewpoint - Compliance with tax declaration is crucial for risk prevention and business operation assurance, highlighting six essential issues that taxpayers and withholding agents must understand [3]. Group 1: Basic Requirements for Tax Declaration - Taxpayers must submit tax declaration forms, financial statements, and any other required documents truthfully according to the deadlines set by laws or tax authorities [4]. - Withholding agents are also required to submit reports on withheld taxes and any other necessary documents truthfully within the stipulated deadlines [5]. Group 2: Methods of Tax Declaration - Taxpayers and withholding agents can declare taxes directly at tax authorities or use methods such as mailing, electronic data, or other prescribed means [6]. - When using electronic methods (e.g., tax bureau websites, mobile apps), taxpayers must keep relevant records and periodically submit them to the tax authority [7]. Group 3: Required Materials for Tax Declaration - Taxpayers must accurately fill out tax declaration forms and provide supporting documents such as financial statements, contracts, tax control device data, and other required materials [10]. - Withholding agents must also fill out the relevant reports and submit legal proof of withheld taxes along with any other required documents [10]. Group 4: Common Special Situations in Tax Declaration - Taxpayers must declare even if there are no taxable amounts, and those enjoying tax reductions or exemptions must also declare during the applicable periods [11]. - If taxpayers or withholding agents face difficulties in meeting deadlines, they can apply for an extension in writing, which must be approved by the tax authority [12]. - Corrections can be made to tax declarations if errors are found, but only full corrections or cancellations are allowed, not partial adjustments [13]. Group 5: Consequences of Non-compliance - Late tax declarations may result in administrative penalties, with fines ranging from 2,000 to 10,000 yuan depending on the severity of the situation [16]. - Tax evasion through falsification or concealment of records can lead to severe penalties, including fines of 50% to 500% of the unpaid taxes and potential criminal charges [16]. - Non-compliance can negatively impact the taxpayer's credit rating, with point deductions for late declarations and potential rewards for timely corrections [16].

Group 1 - The article emphasizes that social insurance contributions are mandatory during the probation period, and employers must pay social insurance for new employees based on their salary in the first month [3] - It clarifies that the monthly contribution base for new employees should be their salary for the month they start, rather than the minimum base [3] - The article states that employers cannot substitute social insurance payments with cash allowances or other forms of compensation, as this is not legally recognized [3] Group 2 - Social insurance fees consist of contributions from both the employer and the employee, with both parties sharing the responsibility [3]

Group 1 - The article provides guidance on troubleshooting issues related to logging into the electronic tax bureau, emphasizing the importance of using updated browser versions for optimal performance [3][4]. - It recommends specific browsers and their minimum versions for accessing the electronic tax bureau, including 360 Browser (version 91 and above), Chrome (version 91 and above), Firefox (version 83 and above), Safari (version 14.1 and above), Edge (version 91 and above), and IE (version 10 and above) [3]. - The article suggests that if problems persist, users can access the electronic tax bureau or its app and utilize the "Interaction between Taxpayers and Tax Authorities" feature for assistance [4]. Group 2 - The source of the information is identified as "Shanxi Taxation Tax Promotion Express," indicating a focus on tax-related services and updates [5]. - A disclaimer is included stating that the platform is unofficial and serves as a learning resource, with all content intended for educational purposes only [7].