欢迎扫描下方二维码关注： 图片 申 税 小 微 ， 我 们 认 定 了 按 期 申 报 印 花 税 税 种 ， 季 度 内 如 果 没 有 签 订 合 同 是 不 是 就 不 用 申 报 呀 ？ 纳税人认定按期申报印花税，如果季度内没有签订合同等应税凭证也是需 要"零申报"的，快跟申税小微学习一下如何合规申报吧! 图片 印花税申报流程 登录 01 进入新电子税局，可以选择企业业务，输入统一社会信用代码/纳税人识别号、身份 证号/手机号/用户名及密码后点击【登录】，或经企业扫码认证后进入新电子税局首页。 进入方式 02 方式一：【首页】—【我的待办】—【财产和行为税税源采集及合并申报】 方式三：【首页】—【场景办理】—【财产和行为税税源采集及合并申报】 | > 全国统一规范电子税务局 (上海 | | 有页 版资力税 联要有问 全众服务 地方特色 | | 摘轴入对加风 | | Q) | | Q | | --- | --- | --- | --- | --- | --- | --- | --- | --- | | | | | 保持股人 | 吸的待办 > | | | | | | | | | 164月在期待社物/天 | ...

Core Viewpoint - The article discusses the classification, valuation, and amortization of intangible assets, emphasizing their significance in corporate financial management and tax implications. Group 1: Definition and Classification of Intangible Assets - Intangible assets are defined as non-monetary long-term assets without physical form, including patents, trademarks, copyrights, land use rights, non-patented technology, and goodwill [1]. Group 2: Tax Basis Confirmation - The tax basis for various assets, including intangible assets, is determined based on historical cost, which refers to the actual expenditure incurred when acquiring the asset [2][3]. - The tax basis for purchased intangible assets includes the purchase price, related taxes, and other direct expenditures necessary to make the asset ready for use [4]. Group 3: Amortization and Deduction of Intangible Assets - Amortization of intangible assets is calculated using the straight-line method and is allowed as a tax deduction [6]. - The minimum amortization period for intangible assets is set at 10 years, unless specified otherwise by legal regulations or contractual agreements [7]. - Expenditures related to purchased goodwill are deductible during the overall transfer or liquidation of the enterprise [8]. Group 4: Non-Deductible Amortization Expenses - Certain intangible assets are not eligible for amortization expense deductions, including: - Intangible assets for which development expenditures have already been deducted in taxable income calculations [9] - Self-created goodwill [9] - Intangible assets unrelated to business activities [9] - The article cites the "Corporate Income Tax Law of the People's Republic of China" and its implementation regulations as the policy basis for these provisions [9].

欢迎扫描下方二维码关注： 操作步骤 第一步 、登录电子税务局，点击【我要办税】-【税费申报及缴纳】-【简易确认式申报】功能菜单。 第二步 、系统自动判断纳税人是否符合简易确认式申报规则，若符合，系统自动进入税费种选择导航页面。系统将默认勾选纳税人可申报的税 种，纳税人可根据实际情况进行选择调整；纳税人选择完毕后，点击【去办理】，进入税费试算界面。 第三步 、系统根据纳税人的特征信息自动展示纳税人选择税费种的本期应补退税额合计、经营情况、享受优惠情况等数据。纳税人需对预填内 容进行确认。 有"待填报"税费种的，还需对"待填报"税费种进行数据补录。如与实际经营情况不符，可在经营情况栏次直接修改，如需进入申报表填表界 面，点击"各税费种名称"，进入填表式申报模式，填写完成后，点击【下一步】进入申报确认页面。 第四步 、申报确认页面详细展示了纳税人所选税费种的应纳税额、本期应补退税额等信息供纳税人确认。纳税人若需要查看报表，可点击【查 看报表】按钮，确认无误后，点击【申报提交】进行申报。 | 身 会国统一规范电子联务局 6000 | | | | @ Call Really | | --- | --- | --- | ...

来源广东税务 欢迎扫描下方二维码关注： 欢迎扫描下方二维码关注： 我们是一家刚注册的新公司,还 没有业务发生,需要申报增值税 吗? 需要。根据《中华人民共和 国税收征收管理法实施细 则》第三十二条规定,纳税 人在纳税期内没有应纳税款 的,也应当按照规定办理纳 税申报。因此,纳税人或者 扣缴义务人应当按期向主管 税务机关办理纳税申报或者 报送代扣代缴、代收代缴税 款报告表。如果纳税期内企 业没有发生业务,也需要按 时进行零申报。 我们是一家餐饮店,很多消费者 对开发票没有要求，不开票需要 缴纳增值税吗? 需要。小规模纳税人取得未开票 收入,在填写申报表时,需要将 所有销售收入(包括已开票和未 开票收入 )合并计算,判断是否 符合免税条件。 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。 支持单位：国家税务总局韶关市税务局 ...

Core Viewpoint - The article discusses the tax incentives for small and micro enterprises in China, highlighting the eligibility criteria and common violations that lead to non-compliance with the tax benefits [2][11]. Summary by Sections - **Tax Incentives Overview** - From January 1, 2023, to December 31, 2027, small and micro enterprises meeting specific criteria can enjoy a reduced corporate income tax rate of 20% on taxable income calculated at 25% [2]. - **Eligibility Criteria** - The criteria for qualifying as a small micro enterprise include: - Annual taxable income not exceeding 3 million yuan - Number of employees not exceeding 300 - Total assets not exceeding 50 million yuan [2]. - **Common Violations** - Several enterprises have improperly claimed tax benefits due to misunderstandings of the policy, including: - Branches without legal entity status attempting to claim benefits [3]. - Failure to correctly aggregate the total number of employees, assets, and taxable income across the main and branch offices [4]. - Engaging in "one certificate multiple enterprises" practices to circumvent regulations [5]. - Manipulating taxable income to appear below the 3 million yuan threshold through various means [7]. - Exceeding the employee limit by including temporary or contracted workers [8]. - Miscalculating total assets to stay under the 50 million yuan limit [9]. - Operating in restricted or prohibited industries as per the investment guidelines [10]. - **Compliance Reminder** - Enterprises are reminded to ensure compliance with the regulations to legitimately enjoy the tax incentives [11].

欢迎扫描下方二维码关注： 来源： 国家税务总局广州市税务局 国家税务总局广州市白云区税务局 编发： 广州税务融媒体中心 来源广州税务 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。 ...

欢迎扫描下方二维码关注： 编辑：四川省税务局宣传中心 来源 四川税务 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： 国家税务总局 关于优化企业所得税预缴纳税申报有关事项的公告 国家税务总局公告2025年第17号 为贯彻落实《中华人民共和国企业所得税法》及有关税收政策，税务总局对企业所得税预缴纳税申报表 进行了修订，现将《中华人民共和国企业所得税月（季）度预缴纳税申报表（A类）》（附件1）予以 发布，并就有关事项公告如下： 一、 企业适用节能节水、环境保护、安全生产专用设备抵免所得税政策的，可结合自身情况自主选择 在预缴申报时享受抵免所得税政策，也可在年度汇算清缴申报时享受抵免所得税政策。 二、《中华人民共和国企业所得税月（季）度预缴纳税申报表（A类）》 适用于实行查账征收企业所得 税的居民企业月度、季度预缴申报时填报。 三、执行《跨地区经营汇总纳税企业所得税征收管理办法》（国家税务总局公告2012年第57号发布， 2018年第31号修改）的 跨地区经营汇总纳税企业的分支机构，使用《中华人民共和国企业所得税月 （季）度预缴纳税申报表（A类）》进行月度、季度预缴申报和年度汇算清缴申报。 四、 省（自治区、直辖市和计划单列市）税务机关对仅在本省 （自治区、直辖市和计划单列市）内设 立不具有法人资格分支机 ...

欢迎扫描下方二维码关注： ⇧ 点 蓝字 关注 "蓝色柳林财税室" 一起来看看吧! 创业管 高校毕业生创办个体工商户 7 : No.1 高校毕业生创业税费扣减 享受主体:持《就业创业证》的毕业年 度内高校毕业生等重点群体。 优惠内容:自2023年1月1日至2027年12 月31日,脱贫人口、持《就业创业证》 或《就业失业登记证》的人员，从事个 体经营的,自办理个体工商户登记当月 起,在3年内按每户每年20000元为限额 依次扣减其当年实际应缴纳的增值税、 城市维护建设税、教育费附加、地方教 育附加和个人所得税。限额标准最高可 上浮20%，各省、自治区、直辖市人民 政府可根据本地区实际情况在此幅度内 确定具体限额标准。 No.2 减免个人所得税 享受主体:个体工商户 优惠内容:2023年1月1日至2027年12月31 日，对个体工商户年应纳税所得额不超过200 万元的部分,减半征收个人所得税(可叠加其 他个人所得税优惠政策)。 No.3 减免"六税两费" 享受主体:个体工商户 优惠内容:自2023年1月1日至2027年12 月31日,减半征收资源税(不含水资源 税)、城市维护建设税、房产税、城镇土 地使用税、印花 ...

Core Viewpoint - The article discusses the tax deduction policies for companies utilizing external labor dispatch services, detailing how these expenses can be categorized and deducted from taxable income. Group 1: Tax Deduction for Labor Dispatch Expenses - Companies can deduct expenses related to external labor dispatch in two scenarios: payments made directly to the labor dispatch company are classified as labor costs, while payments made directly to employees are classified as salary and welfare expenses [2] - It is essential for companies to obtain tax deduction certificates for expenses incurred, which are necessary for calculating taxable income [3] Group 2: VAT Regulations for Labor Dispatch Services - General taxpayers providing labor dispatch services can choose between two methods for VAT calculation: the general method based on total revenue or the simplified method based on the balance after deducting employee wages and benefits [4] - Small-scale taxpayers can also choose between similar VAT calculation methods, with a simplified rate of 3% or 5% depending on the chosen method [5] Group 3: Reporting Employment Numbers - When reporting the number of employees, companies must include both their own employees and those from labor dispatch services, calculated as an average over the quarters [7] - For companies that start or cease operations mid-year, the actual operating period will determine the relevant indicators for reporting [8] Group 4: Policy References - The article cites several policy documents that govern the tax deduction and VAT regulations related to labor dispatch services, providing a legal framework for companies to follow [9]