财政部 税务总局关于调整光伏等产品出口退税政策的公告 发布时间：2026-01-08 来源：国家税务总局 【文 号】 财政部 税务总局公告2026年第2号 【成文日期】 2026-01-08 欢迎扫描下方二维码关注： 现就调整光伏等产品出口退税政策有关事项公告如下： 一、自2026年4月1日起，取消光伏等产品增值税出口退税。具体产品清单见附件1。 二、自2026年4月1日起至2026年12月31日，将电池产品的增值税出口退税率由9%下调至6%；2027年1月1日起，取消电池产品增值税出口退 税。具体产品清单见附件2。 三、对上述产品中征收消费税的产品，出口消费税政策不作调整，继续适用消费税退（免）税政策。 四、本公告所列产品适用的出口退税率以出口货物报关单注明的出口日期界定。 特此公告。 附件：1 . 光伏等产品清单.pdf （略） 2. 电池产品清单.pdf （略） 2026年1月8日 财政部 税务总局 发〔2008〕86号) 规定: 二、母公司向其子公司提供各项服务, 双方应 签订服务合同或协议,明确规定提供服务的内容、 收费标准及金额等, 凡按上述合同或协议规定所发 生的服务费,母公司应作为营业收入申报 ...

Group 1 - The article discusses the taxation methods for annual one-time bonuses, highlighting two options: separate taxation and combined taxation with annual comprehensive income [6][10]. - Separate taxation allows individuals to calculate tax based on the annual one-time bonus divided by 12 months, applying the corresponding tax rate from the monthly income tax rate table [8][9]. - The combined taxation method merges the annual one-time bonus with other income for the year, which may lead to a different tax outcome depending on individual circumstances [10][13]. Group 2 - The article provides a detailed tax rate table for both separate and combined taxation methods, outlining the applicable tax rates and quick deduction amounts for different income brackets [9][11]. - It emphasizes that the timing of the bonus payment affects the tax year it belongs to, with bonuses paid before December 31 being counted in that year's income, while those paid in January of the following year are counted in the next year's income [15][17]. - The article advises individuals to use the personal income tax app to compare the tax implications of both methods and choose the one that is more beneficial based on their specific financial situation [14][13].

欢迎扫描下方二维码关注： = 校验通过后系统跳转至选择被代理企 业界面，点击单户办理。 单户办理 e � 1 选定被代理企业后点击"进入"，跳 转至该企业的办税桌面，中介机构可根据被 代理企业的需求进行代理业务操作。 @ 1 I ヘルカモ e | 进入 (四) 点击"增值税及附加税费申报"即可 进行增值税的申报。 C as - L < 增值税及附加税费申报 @ E 西 国 雷 | 87 (B 展民企业（如果 | | 财务服务和发展 设置）企业组 (五) 点击右上方按钮"我要填表"填写相 关表格。 我要填表> 曲 C (六) 确认无误后，提交完成申报。 提交申报 . A m = 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: 供稿：广东省税务局纳税服务处 支持单位：广州市税务局 来源 广东税务 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 ...

Group 1 - The article provides a detailed guide on how to complete the annual salary declaration for employees through the electronic tax bureau's social security payment platform [4][5] - After the successful declaration of annual salary, the declared salary becomes effective immediately, starting from January 1 of the current year [5] - Employers can download the salary details of employees after the annual salary declaration through various modules, including monthly salary declaration and salary adjustment [6] Group 2 - To identify employees who have not declared their salary, employers can monitor the "number of employees who have not made salary declarations" on the homepage and check specific details [6] - The system allows employers to download templates for new employees who have not declared their salary, which can then be filled out and imported for submission [8] - The effective month for new employees' salary declarations is automatically retrieved by the system, eliminating the need for manual input by employers [9] Group 3 - If there are issues with the declaration, such as incomplete insurance information, employers can check the employee's insurance details through the query management module [13] - Employers must complete salary declarations for all employees before proceeding with the confirmation of social security fee declarations [12] - Adjustments to declared salaries can be made through the annual salary adjustment module, with specific procedures for increasing or decreasing declared salaries [15]

欢迎扫描下方二维码关注： 当纳税人需要跨省（自治区、直辖市和计划单列市），或省（自治区，直辖市和计划单列市）内跨县（市）临时从事生产经营 活动的，需要开具 跨区域涉税事项报告 。现在无需跑线下，电子税务局就能轻松办理！今天带你解锁这份操作指南，快速掌握流 程要点，高效完成办理，一起看看吧。 一、登录电子税务局 以 企业业务 身份登录电子税务局网页版。 二、进入功能模块 在首页上侧"职能栏"位置点击 【我要办税】-【综合信息报告】-【税源信息报告】-【跨区域涉税事项报告】 ，也可使用搜索栏 搜索关键字查找。 三、新增报告 （一）在"跨区域涉税事项"页面点击 【新增报告】 ，跳转至新增跨区域涉税事项报告界面。 （二）录入跨地区经营基本信息和跨地区经营合同信息，点击 【提交】 。 （三）提交成功后系统跳转至"办理成功"界面，点击 【办税进度及结果信息查询】 ，即可下载申请表或文书。点击 【返回首 页】 即可回到主界面，点击 【继续办理】 即可跳转至跨区域涉税事项报告功能界面。 在跨区域涉税事项报告界面，系统显示已采集的报告信息，可进行条件查询，进行 延期、修改、作废 操作。 01 跨区域涉税事项报告延期 若纳税人从 ...

Core Viewpoint - The article provides a detailed guide for employees and flexible workers in Xiamen on how to check their social security payment status through various online and offline channels, emphasizing the use of the Electronic Tax Bureau App for convenience [2][4]. Group 1: Online Query Process - Users can log into the Electronic Tax Bureau App, set the location to "Xiamen," and navigate to the social security business section to check their payment status [2][8]. - The app allows users to access their social security report, where they can find personal payment information and check if payments have been made for the current month [4][12]. - Users need to select the payment period and status to view their declaration records, confirming payment if specific dates are displayed [7][13]. Group 2: Information for Flexible Workers - Flexible workers can also use the Electronic Tax Bureau App to check their social security payment status by following similar steps as regular employees [8][11]. - The app provides a comprehensive report that includes details on various insurance types and payment statuses, ensuring that flexible workers can manage their social security effectively [12][13].

欢迎扫描下方二维码关注： 1 妈……我这刚毕业， 工作咱得慢慢找…… 看你表哥，人家开的 那加油站风生水起! l e) 你也别闲着，过去打打 工，跟着人家学学"致 富经"！ Z "致富经"？ 我倒要看看, 这经到底是怎么念的…… TO 新买的加油机怎么就坏了? 老板! 改过这个主板，咱的加 油数据想改多少就改多少! 这加油机才买了几天啊? 就有人 来上门维修? 质量不行啊! 加油款怎么进了个人的口袋 ? 老弟好好学！ 这加油 站的门道可多着呢! e p 说干就干! 学完 咱也当老板! - 都UP 但是几天下来， I 882 W S a 不开发票有 小礼品哦! 那就不要发票了~ 那您扫这个收款 码就可以了! ap 怎么是个私人 收款码？ 公司的收款码还没申请下 来，先拿这个救急的。 用私人收款码结账? 客户加的是油，他加 的是小金库吧? 6.5 运输费怎么这么贵? 还是老同学的运输公司靠 谱，速度快，价格也实惠! 1 老弟，我那个老同学，把上一趟 的运输费发票开过来了，你赶紧 打印出来，咱们好入账! C 运这一趟油，不到一百公 里，就要两万? 表哥这老 同学也不太靠谱啊! 这运 的是油还是航母啊? 有没有人告诉 ...

Group 1 - The article provides a tax calendar for various tax declarations and payments, including value-added tax, corporate income tax, and personal income tax, with specific deadlines outlined for each type [7][10][11]. - Taxpayers are required to declare and pay taxes such as the urban maintenance and construction tax, education fee surcharges, and environmental protection tax by the 20th of each month [7]. - The article emphasizes the use of the electronic tax bureau for tax declaration and payment processes, highlighting the convenience of online services [11][16]. Group 2 - The article details the annual assessment of stamp duty on taxable business books, which is based on the total amount of paid-in capital and capital reserves recorded in the books [10]. - Taxpayers can complete their stamp duty declaration through the electronic tax bureau, specifically under the section for property and behavior tax source information collection and consolidated declaration [11]. - The article mentions the option for taxpayers to utilize remote assistance through the "Yueyue" service for tax-related inquiries if online functionalities do not meet their needs [16].

Core Viewpoint - The article discusses the concept of "R&D expense super deduction," which is a tax incentive aimed at supporting innovation in enterprises by allowing additional deductions on R&D expenditures beyond standard cost deductions [10][14]. Group 1: R&D Expense Super Deduction - R&D expenses can be deducted from taxable income, and an additional deduction is allowed, effectively reducing the taxable income further [10][13]. - As of January 1, 2023, if R&D expenses do not result in intangible assets, companies can deduct 200% of these expenses, while those that do create intangible assets can amortize 200% of the cost [14]. - Special provisions exist for integrated circuit and industrial mother machine companies, allowing a 120% super deduction from January 1, 2023, to December 31, 2027 [14]. Group 2: Tax Filing and Compliance - Companies must remember three key filing periods for claiming these deductions: prepayment in July or October, and annual corporate income tax settlement [14].

欢迎扫描下方二维码关注： 8月彻友崇额度刃15U月元。8月甲旬，A公可 | 销售额增加，至8月20日，实际已使用额度达 到600万元(达到当月发票总额度的一定比例)， 经信息系统自动风险扫描无问题后，为A公司 临时增加当月发票总额度至900万元。 ØB 赋额定期调整。是指信息系统自动对纳 税人当月发票总额度进行调整。 需要注意的是，以上三种都是系统自动 调整的额度。 04 人工赋额调整。是指纳税人因实际经营 情况发生变化申请调整发票总额度，主管税 务机关确认未发现异常的，为纳税人调整发 票总额度。举个例子，C公司2025年7月初发 票总额度为750万元，因销售额增加，信息系 统为C公司临时调增当月发票总额度至900万 元，但仍无法满足C公司本月开票需求。C公 司根据实际经营情况，向主管税务机关申请 调增当月发票总额度至1200万元，主管税务 机关确认未发现异常后，相应调增C公司当月 发票总额度。 从上面来看, 单靠系统调整好 像还是不能满足我们公司这个 月的开票需求。但是我也不知 我们公司这种情况是否可以 甲请人工赋额调整。能具体说 说申请数电发票人工赋额调整 要要什么条件吗? 可以。 第一,现有发票总额度不 ...