蓝色柳林财税室

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太太太需要!各类免税店免税政策大公开!
蓝色柳林财税室· 2025-07-13 14:56
欢迎扫描下方二维码关注: 出境:购买的免税品建议不超过目的地国家 和地区的限制。 8 购物时间看同 ☆ 市内免税店 ☆ □岸出境免税店 出境当天,办妥离境手续后,登记、上船、 乘车前。 ☆ 离岛免税店 凭离岛信息可于离岛前30日内,在免税商 店内或经批准的网上销售窗口付款,在机场、 火车站、港口码头指定区域提货离岛。 & 运输工具免税店 运输工具在国际(地区)航行期间。 Q 购物地点不同 ☆ 市内免税店 市内。 公 运输工具免税店 从事国际运营的运输工具,通常在飞机或邮 轮等交通工具上设立小型免税销售店。 知识点: 不同完就营 优势 霍哪里? 0 市内免税店 位置更便利 (4)购物时间更灵活 | 购物额度不设限 2 回岸出境免税店 0 服务更具针对性 U (> 购物时间更充裕 节省提货时间 (3) · 60日(含)内搭乘航空运输工具或国际邮轮 出境。 · 市内免税店采用"市内选购,离境提货 的方式。 ·旅客应当在口岸出境隔离区的免税商品提 货点提取市内免税店所购免税商品,并一 次性携带出境。 ☆ □岸出境免税店 对外开放的机场、港口、车站和陆路出境口岸。 ☆ 离岛免税店 目前仅在海南省开设。 供稿:舟山市普陀 ...
操作指南来了,残保金这样申报操作步骤
蓝色柳林财税室· 2025-07-13 14:56
7月1日至7月31日 需要申报缴纳 欢迎扫描下方二维码关注: 用人单位注意了 打开重庆市电子税务局网站,选择 "企业业务" 登录系统,在首页依次点击 【我要办税】 - 【税费申报及缴纳】 一 【非税收入申报】 - 【残疾人就业保障金申报】 进入功能页面 。 上一年度的残疾人就业保障金 今天小编带您了解 (二)申报 详细申报流程 (一)进入功能页面 进入申报 页面 时,系统 会自动 预填 "上年实际安排残疾人就业人数" 且不可修改。 若与实 际情况不符,可前往残联审核部门对安置残疾人数进行确认。 您需要准确填写 "上年在职职工工 资总额" 和 "上年在职职工人数" 。 用人单位在职职工,是指用人单位在编人员或依法与用人单 位签订1年以上(含1年)劳动合同(服务协议)的人员。季节性用工应当折算为年平均用工人数。以 劳务派遣用工 的,计入派遣单位在职职工人数。 若缴费人符合减免政策,系统会自动填写减免性质,并计算本期减免费额,无需额外提供资 料。 如果您 需进入传统申报表填写界面,可点击右上角 【我要填表】 进行切换 。 | 全国统一规范电子税务局 (2重庆 | | | | | | | | | | | | | | ...
【涨知识】7月征期,带您了解“零申报”的五个常见误区
蓝色柳林财税室· 2025-07-13 09:39
Group 1 - The announcement from the State Taxation Administration states that small-scale taxpayers with a total monthly sales amount not exceeding 100,000 yuan are exempt from value-added tax, and relevant sales amounts should be reported in the appropriate sections of the VAT and additional tax declaration form for small-scale taxpayers [2] - According to Article 62 of the Tax Collection and Administration Law of the People's Republic of China, taxpayers who fail to submit tax declarations and related materials on time may face fines ranging from 2,000 yuan to 10,000 yuan depending on the severity of the situation [4] - The article references several policy documents, including the Tax Collection and Administration Law and various announcements from the State Taxation Administration, which provide the legal framework for tax credit management and adjustments to tax payment certificates [7]
注意!7月可申报享受上半年研发费用加计扣除
蓝色柳林财税室· 2025-07-13 09:39
Core Viewpoint - The article discusses the tax deduction policy for R&D expenses, allowing companies to reduce their tax burden by deducting R&D costs from their taxable income, thus supporting innovation and development [1][2]. Group 1: Enjoyment Method - Companies can enjoy the R&D expense deduction policy by following the "actual occurrence, self-judgment, declaration enjoyment, and relevant materials kept for inspection" approach, allowing them to calculate the deductible amount based on actual R&D expenses without prior approval [1]. Group 2: Policy Content - From January 1, 2023, companies can deduct 100% of actual R&D expenses that do not form intangible assets from their taxable income. For expenses that form intangible assets, they can amortize 200% of the intangible asset cost [1]. - For integrated circuit and industrial mother machine companies, from January 1, 2023, to December 31, 2027, they can deduct 120% of actual R&D expenses and amortize 220% of the intangible asset cost [2]. Group 3: Declaration Process - Companies must log into the electronic tax bureau and find the relevant tax declaration service. If financial statements for the reporting period have not been submitted, they must choose to submit them or continue to the declaration interface [3]. - After entering the declaration interface, companies select the appropriate tax declaration form and fill in the relevant information, including the R&D expense amount for the deduction [6][7]. Group 4: Activities Not Applicable for Deduction - The following activities are not eligible for the tax deduction policy: 1. Routine upgrades of products or services [9]. 2. Direct application of research results using publicly available technologies or materials [10]. 3. Technical support activities provided to customers after commercialization [11]. 4. Simple changes to existing products, services, or processes [12]. 5. Market research or management studies [10]. 6. Routine quality control or maintenance activities [11]. 7. Research in social sciences, arts, or humanities [12][13].
【小椰每日答】成套化妆品的消费税征税范围有哪些?
蓝色柳林财税室· 2025-07-13 08:37
欢迎扫描下方二维码关注: 第750期 成套化妆品的消费税征税范围有哪些? 答: 根据《国家税务总局关于印发〈消费税征收范围注释〉的通知 》( 国税发〔 1993〕153号 ) 第三条第十项规定: " 成套 妆品 是指由各种用途的化妆品配套盒装而成的系列产品。一般采用精制的金属或塑料盒包装,盒内常备有镜子、梳子等化妆工具,具 多功能性和使用方便的特点。 舞台、戏剧、影视演员化妆用的上妆油、卸妆油、油彩、发胶和头发漂白剂等, 不属于 本税目征收 围。 " 根据 《财政部 国家税务总局关于调整化妆品消费税政策的通知》 ( 财税〔 2016〕103号 ) 规定: "一、取消对普通美容、修 类化妆品征收消费税,将 ' 化妆品 ' 税目名称更名为 ' 高档化妆品 ' 。征收范围包括 高档美容、修饰类化妆品、高档护肤类化妆品和 套化妆品 。税率调整为 15% 。 ✨ 出口应征税货物,是否需要缴纳增值税和消费税?范围包括哪些? 来源 海南税务 欢迎扫描下方二维码关注: 别别忘忘记记给给蓝蓝色色柳柳林林财财税税室室加加个个星星标标 ★ 来来源源||海海南南税税务务 高档美容、修饰类化妆品和高档护肤类化妆品是 指生产 ( 进口 ...
涉税名词一起学 | 税前扣除系列(14)保险费支出中的各类保险扣除标准有何差异?
蓝色柳林财税室· 2025-07-13 08:37
Core Viewpoint - The article discusses the tax deductibility of various types of insurance expenses that companies can claim, specifically focusing on social insurance and commercial insurance, highlighting which are deductible and which are not [6][11]. Group 1: Tax Deductible Insurance Expenses - Companies can deduct basic social insurance expenses such as basic pension insurance, basic medical insurance, unemployment insurance, work injury insurance, maternity insurance, and housing provident fund as per the regulations set by the State Council or provincial governments [6][11]. - Supplementary pension and medical insurance paid by companies for employees are also deductible within the limits set by the relevant financial and tax authorities [6][11]. Group 2: Non-Deductible Insurance Expenses - Commercial insurance premiums paid by companies for investors or employees are not deductible, except for specific cases such as personal safety insurance for special occupational workers as defined by national regulations [8][11]. - An example provided illustrates that a company can deduct a total of 2.15 million yuan in insurance expenses, while 400,000 yuan in commercial insurance premiums cannot be deducted [11].
强基行动派 | 再生资源回收行业常见涉税误区
蓝色柳林财税室· 2025-07-13 08:12
Core Viewpoint - The article discusses common tax-related misconceptions in the recycling industry and clarifies the correct understanding of tax policies to enhance resource utilization efficiency and promote circular economy development [1]. Misconception Group 1 - Misconception 1: All general VAT taxpayers engaged in recycling can choose the simplified tax method with a 3% tax rate [2]. - Correct Understanding: Taxpayers must meet specific conditions, such as obtaining necessary licenses for hazardous waste collection or qualifications for scrapped vehicle recycling [3]. Misconception Group 2 - Misconception 2: All products and services from resource utilization can enjoy immediate VAT refunds [4]. - Correct Understanding: The eligibility for VAT refunds depends on compliance with specific regulations and conditions outlined in the relevant tax announcements, with refund rates ranging from 30% to 100% [5]. Misconception Group 3 - Misconception 3: Products corresponding to recycled resources can receive immediate refunds regardless of invoice acquisition [6]. - Correct Understanding: Taxpayers must obtain proper invoices or certificates for recycled resources to qualify for immediate VAT refunds, including specific documentation for domestic and international purchases [7]. Misconception Group 4 - Misconception 4: Any recycling enterprise can issue reverse invoices to sellers of scrapped products [8]. - Correct Understanding: Only recycling enterprises that meet specific conditions can issue reverse invoices, and they must follow the proper application and tax declaration procedures [9]. Policy References - The article references key tax policy documents that govern the VAT treatment of resource utilization and recycling activities [10].
个人出租房屋需要缴纳增值税吗?如何开具发票?
蓝色柳林财税室· 2025-07-13 08:12
欢迎扫描下方二维码关注: ◈ 个税App提示"住房贷款可能已结清或为非首套",怎么办? ◈ 企业购买的二手房该如何折旧? ◈ 两公司之间书立租房合同,双方都要缴纳印花税吗? ◈ 以个人名义出租的房子,按季度收取租金21000元需要缴纳增值税吗? 编者按 毕业季来临,租房需求火爆。作为房东依法履行纳税义 务责无旁贷。房租收入该如何计税? 增值税、个人所得 税、房产税又有哪些具体规定和优惠政策?一图让你轻 松掌握房租收入计税要点,合规纳税不迷茫! 增值税及附加 01 具体内容 个人出租住房 按照5%的征收率减按1.5%计算应纳税额 个人出租非住房, 按照5%的征收率计算应纳税额。 个人采取一次性收取租金形式出租不动产取得的租 金收入,可在对应的租赁期内平均分摊,分摊后月 租金收入未超过10万元的,免征增值税。 来源:新疆税务 推荐阅读 来源 新疆税务 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。 城 ...
一图读懂 ▏大规模设备更新的税费优惠政策
蓝色柳林财税室· 2025-07-13 08:12
Policy Basis - The announcement from the Ministry of Finance and the State Taxation Administration regarding the value-added tax deduction policy for advanced manufacturing enterprises allows for increased tax deductions for newly purchased equipment and instruments from January 1, 2024, to December 31, 2027, with a unit value not exceeding 5 million yuan, which can be fully deducted in the current period without annual depreciation calculation [4] Policy Content - The fixed asset accelerated depreciation policy allows all manufacturing enterprises to choose to shorten the depreciation period or adopt accelerated depreciation methods for newly purchased fixed assets since January 1, 2019. The minimum depreciation period cannot be less than 60% of the depreciation period stipulated in the Corporate Income Tax Law implementation regulations [5] Beneficiaries - The beneficiaries of the policies include enterprises that purchase new equipment and instruments, as well as all enterprises in the manufacturing sector that acquire new fixed assets [5][6]
【涨知识】这些资源回收综合利用税费优惠政策你都了解吗?
蓝色柳林财税室· 2025-07-13 06:12
Core Viewpoint - The article discusses various tax incentives available for resource recovery enterprises in China, particularly focusing on the "reverse invoicing" policy and VAT refund policies for resource utilization products and services [2][3][4]. Group 1: Reverse Invoicing Policy - Starting from April 29, 2024, eligible resource recovery enterprises can issue invoices to individuals selling scrapped products, addressing the "no invoice" issue faced by recovery companies [2]. - Individuals selling scrapped products must have a cumulative sales amount not exceeding 5 million yuan (excluding VAT) over a continuous period of 12 months to qualify for this policy [2]. - Resource recovery enterprises must meet specific criteria, such as holding necessary licenses for hazardous waste or scrapped vehicle recovery, to implement the reverse invoicing [2]. Group 2: VAT Refund Policies - Since March 1, 2022, general VAT taxpayers selling self-produced resource utilization products and providing related services can enjoy a VAT refund policy [3]. - The refund rate can reach up to 100%, provided that the taxpayer meets the conditions outlined in the "Resource Utilization Products and Services VAT Preferential Directory" [3]. - Taxpayers must maintain proper records and obtain necessary invoices or receipts to qualify for the VAT refund, and they should not engage in activities that violate environmental or tax laws within the specified timeframe [4]. Group 3: Corporate Income Tax Reduction - Enterprises using resources listed in the "Resource Utilization Corporate Income Tax Preferential Directory" as primary materials can reduce their taxable income by 90% for products that meet national standards [4]. - To qualify, the proportion of the specified resources used must meet the standards set in the directory, and the products must not fall under restricted or prohibited categories [4].