欢迎扫描下方二维码关注： | | B ·标纳税人 | 程的符办> | 本期应由版 | 得图收文书 | 风险疑点 其它 | | --- | --- | --- | --- | --- | --- | | C HELE | 距本月征期结束还有12天 | | | | | | | | 要项名称 | 办理期限 | 后坐状态 | 模作 | | 我的摇强 > | | 培值税及时加税局申报 (一般纳税 ... | 2025-07-15 | 两中路 | 炮写曲投表 | | 0 已由投未被按得服 | 2025-04-16 | 财产品行为税税源采购是及合并由报 | 2025-07-15 | 依中区 | 进产申报表 | | 1 已电报来做积极限 | 2025-03-13 | 文化事业建设费电报 | 2025-07-15 | 水中股 | 细三串投资 | | 1 关于在2024年度企业所得税工具活收 ... | 2025-03-11 | 居民企业(管家征收)企业所得税 ... | 2025-07-15 | 原本日 | 如写电投表 | | 1 已由报未缴税提醒 | 2025-02-19 | 通用申报(工会经费) | 2025-07-15 ...

Group 1 - The article discusses the "Three Exemptions and Three Reductions" tax policy for enterprises engaged in key public infrastructure projects, which allows for a three-year exemption from corporate income tax and a 50% reduction for the following three years [1][5]. - Eligible projects include ports, airports, railways, highways, urban public transport, electricity, and water conservancy, as specified in the "Public Infrastructure Project Corporate Income Tax Preferential Directory" [1][5]. - Enterprises must meet specific conditions, such as spatial independence of different construction batches and the ability of each batch to generate income [2][3]. Group 2 - The article outlines tax incentives for enterprises involved in environmental protection and energy-saving projects, which also receive a three-year exemption and a 50% reduction in corporate income tax for the subsequent three years [5][6]. - Eligible projects include public sewage treatment, public waste treatment, biogas utilization, energy-saving technology upgrades, and seawater desalination [5][6]. - If a project enjoying tax exemptions is transferred during the exemption period, the new owner can continue to benefit from the remaining tax incentives [6]. Group 3 - Tax incentives are available for qualified energy service companies implementing contract energy management projects, with similar tax benefits as outlined for other projects [7][8]. - The article also mentions tax exemptions for drinking water project management units, which receive the same tax benefits for new drinking water projects as other public infrastructure projects [9][10]. Group 4 - The article cites various legal documents that provide the basis for these tax policies, including the Corporate Income Tax Law of the People's Republic of China and relevant notices from the Ministry of Finance and the State Administration of Taxation [10].

即使在试用期 用人单位与劳动者协商一致 欢迎扫描下方二维码关注： 我刚入职，正在试用期，老板说等转正后再给我缴 社保费。但我有些疑惑，试用期真的不用缴社保费 吗？ 不可以不缴！ 《社会保险法》第五十八条规定 用人单位应当 自用工之日起三十日内 为其职工向社会保险经办机构申请办理社会保险登 记。 未办理社会保险登记的，由社会保险经办机构核定其应当缴纳的社会保险费。 用人单位和劳动者都必须 依法参加社会保险、缴纳社会保险费 这是具有法律强制规定的 也 不能不缴纳社保费 哦！ 劳动者试用期期间因个人原因辞职 要付用人单位违约金吗？ 《劳动合同法》第二十五条规定 除本法第二十二条和第二十三条规定的情形外，用人单位不得与劳动者约定由劳动者承担 违约金。 因此，无论是否在试用期间 劳动者因个人原因辞职 除以上法定情形外 一般无需 向用人单位 支付违约金 本期编辑：张子璇 来源 人力资源和社会保障部微信公众号 《劳动合同法》 第二十二条 用人单位为劳动者提供专项培训费用，对其进行专业技术培训的，可以与该劳动者订 立协议，约定服务期。 劳动者违反服务期约定的，应当按照约定向用人单位支付违约金。违约金的数额不得超过用人单位 提 ...

Core Viewpoint - The article provides guidance on how newly established enterprises can manage their tax obligations through the electronic tax bureau, specifically regarding the recognition of tax types and the submission of tax reports [2][5]. Group 1: Tax Type Recognition - Newly established enterprises can add tax types for corporate income tax quarterly prepayment through the electronic tax bureau by following specific steps [2][4]. - The process involves accessing the "Tax Types to be Reported" module and clicking the "Add Tax Type" button to submit the necessary information [5][6]. Group 2: Tax Source Issues - If an enterprise encounters issues with land value-added tax source collection, it may need to contact the tax authority to delete incorrect tax source information before re-collecting the tax source [6]. - The system may show "0" for the cumulative water extraction amount in the first quarter of 2024 due to annual cumulative calculations [8]. Group 3: Credit Rating Management - After a credit rating repair, the electronic tax bureau requires time for information synchronization, which may delay the update of the credit rating status [8]. - If an enterprise cannot select a year for credit rating repair, it should verify if there have been any changes in registration status, as only normal status years will be displayed for repair [9].

欢迎扫描下方二维码关注： 申税小微，我是一名在校大学生，到暑期了，我在校外找了一份实习工 作，但是我有些个税问题不是很明白，能请教一下你吗？ 当然可以啦！ 答 ： 需 要。 政策依据： 根据《财政部 国家税务总局关于企业支付学生实习报酬有关所得税政 策问题的通知》（财税〔2006〕107号）规定： 一、⋯⋯对中等职业学校和高等院校实习生取得的符合我国个人所得税 法规定的报酬，企业应代扣代缴其相应的个人所得税款。 二、本通知所称中等职业学校包括普通中等专业学校、成人中等专业学 校、职业高中（职教中心）和技工学校；高等院校包括高等职业院校、普通 高等院校和全日制成人高等院校。 问 问 答 ： 可以。 政策依据： 根据《国家税务总局关于完善调整部分纳税人个人所得税预扣预缴方法 的公告》（国家税务总局公告2020年第13号）规定： 为进一步支持稳就业、保就业，减轻当年新入职人员个人所得税预扣预 缴阶段的税收负担，现就完善调整年度中间首次取得工资、薪金所得等人员 有关个人所得税预扣预缴方法事项公告如下： 一、对一个纳税年度内首次取得工资、薪金所得的居民个人，扣缴义务 人在预扣预缴个人所得税时，可按照5000元/月乘以纳 ...

Core Viewpoint - The article introduces the new "Smart Business Opening" feature of the Electronic Tax Bureau App, which streamlines the business registration process by automatically identifying risks and confirming registration information without risk [1]. Group 1: User Instructions - Taxpayers can log in to the Electronic Tax Bureau App using their legal representative or financial responsible person's identity and access the "Smart Business Opening" notification under "To Do" [2]. - Upon accessing the notification, users can view the "Business Opening Notice," which provides relevant information, allows for the issuance of digital electronic invoices, and offers options for other business matters [2]. Group 2: Information Displayed - The "Business Opening Notice" will display identity information based on the taxpayer's registration type, including basic information for individual businesses such as opening date, business address, industry classification, and scope of business [4]. - For enterprises, the basic information includes opening date, registration capital, accounting method, number of employees, industry classification, registered address, and legal representative details [5]. Group 3: Post-Registration Steps - After reviewing the relevant opening report, users must click "I have read" to proceed to the page displaying recommended services, where they can access various business functions [5]. - A reminder is provided that after completing the business opening, it is essential to bind a bank account to facilitate tax payments, highlighting the increasing convenience of starting a business [5].

欢迎扫描下方二维码关注： 什么意思? 咱这10万的赞助费是 单纯的赞助，没有直 接的商业宣传目的, 不能作为合理支出抵 减所得。 如果是广告支出 或公益性捐赠, 符合条件则可以 按标准扣除。 / 那买设备的钱总 2 该能算成本吧? 这个就比较"特殊了" 这笔买设备的钱是申 请的财政性资金，符 合"不征税收入"的条 件,不算在应税收入 里面。 用它买的设备的 折旧也就不能在 税前扣除了。 明白了！ 不征税收入 不用交税,所以其支 出形成的成本费用不 得税前扣除! : 17 对的,老板! C 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： 支持单位：四川税务 来源国家税务总局 ...

欢迎扫描下方二维码关注： 国务院对居民住房需求保障、企业改制重组、 破产、支持小型微型企业发展等情形 可以规定减征或者免征印花税, 报全国人民代表大会常务委员会备案。 (二) 下列情形的凭证,不属于印花税征收范围: 1.人民法院的生效法律文书,仲裁机构 的仲裁文书,监察机关的监察文书。 2.县级以上人民政府及其所属部门按照 行政管理权限征收、收回或者补偿安置房 地产书立的合同、协议或者行政类文书。 3.总公司与分公司、分公司与分公司之 2 11 11 间书立的作为执行计划使用的凭证。 、关于免税的具体精形 1.对应税凭证适用印花税减免优惠的 书立该应税凭证的纳税人均可享受印花税 减免政策,明确特定纳税人适用印花税减 免优惠的除外。 2.享受印花税免税优惠的家庭农场 具体范围为 以家庭为基本经营单元,以农场生产 经营为主业,以农场经营收入为家庭主要 收入来源,从事农业规模化、标准化、集约 化生产经营,纳入全国家庭农场名录系统 的家庭农场。 3.享受印花税免税优惠的学校 具体范围为 经县级以上人民政府或者其教育行政 部门批准成立的大学、中学、小学、幼儿园, 实施学历教育的职业教育学校、特殊教育 学校、专门学校,以 ...

Core Viewpoint - The article discusses various tax incentive policies aimed at promoting agricultural product circulation and supporting rural revitalization efforts. Group 1: Tax Incentives for Vegetable Circulation - Tax exemption for value-added tax (VAT) on the sale of vegetables by wholesalers and retailers [1] - Definition of vegetables includes various edible plants and processed forms [2] - Policy basis is established by the Ministry of Finance and the State Administration of Taxation [3] Group 2: Tax Incentives for Fresh Meat and Egg Products - Tax exemption for VAT on the sale of certain fresh meat and egg products by wholesalers and retailers [5] - Definition of eligible fresh meat includes various types of livestock and poultry [6] - Policy basis is established by the Ministry of Finance and the State Administration of Taxation [7] Group 3: Tax Exemption for Agricultural Markets - Exemption from property tax and urban land use tax for agricultural wholesale markets and farmers' markets from January 1, 2019, to December 31, 2027 [8] - The exemption applies to properties and land used specifically for agricultural product operations [9] - Policy basis includes multiple notifications from the Ministry of Finance and the State Administration of Taxation [11] Group 4: Tax Exemption for Imported Seed Sources - Exemption from VAT on imported seed sources from January 1, 2021, to December 31, 2025, for qualifying products [12]

欢迎扫描下方二维码关注： —— 第三十八期 —— 每周高频热点问题汇编 2025年6月1 0日至7月25日 ，北京市用人单位和灵活就业人员申报2 0 2 5年度社会 保险费缴费工资（缴费基数）啦！上期我们把一些常见问题整理汇总，但是还是有好 多问题大家咨询的比较多，本期小编又整理了一些热点问题，一起来看吧！ ☞ 2025年度社保缴费工资开始申报，申报期限为6月10日至7月25日 ☞ 一年一次的社保基数调整做了吗？（含历史年度缴费工资调整操作） ☞ 2种方式帮您完成社保费年度缴费工资申报~ ☞ 您申报社保费年度缴费工资时是否遇到问题？请点击这里来了解 ☞ 注意！未完成年度缴存基数申报，单位7月缴款将无法办理 01 2024年1月1日之前月份的社保费如何申报并补缴？ 02 2024年1月1日之后月份的社保费如何申报并补缴？ 03 以上情形以外的补缴如何办理？ 04 用人单位通过什么渠道申报年度缴费工资？ 已经在客户端或电子税务局对5月新增职工做了工资申报，怎么日常申报还是带不 出6月应征数据？ 06 "年度缴费工资申报"和"年度缴费工资调整"模块的区别？ 07 企业有新入职职工或入职后工资有调整的职工，怎么申报缴 ...