来源：北京税务 供稿：北京东城税务 欢迎扫描下方二维码关注： 政策内容 7 福利费、抚恤金、救济金免征个人所得 税。 福利费，是指根据国家有关规定，从企 业、事业单位、国家机关、社会组织提留的福 利费或者工会经费中支付给个人的生活补助 费； 所称救济金，是指各级人民政府民政部门 支付给个人的生活困难补助费。 政策依据 《中华人民共和国个人所得税法》第四条 情形三 政策内容 (2 个人实际领（支）取原提存的基本养老保 险金、基本医疗保险金、失业保险金和住房公 积金时, 免征个人所得税。 政策依据 《财政部 国家税务总局关于基本养老保险费基 本医疗保险费失业保险费住房公积金有关个人 所得税政策的通知 》 ( 财税〔2006 〕10号 ) 情形四 关联内容 个 税 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。 :1 在综合服务窗口办理。需要法定代表人携 带身份证、个体工商户转型变更证明、个体工 商户清税证明、公司章程、股东身份 ...

Group 1 - The announcement clarifies the tax basis for stamp duty, stating that if the amount listed in taxable contracts or property transfer documents differs from the actual settlement amount, the listed amount will be used as the tax basis unless it is changed [2] - If the amount listed in the taxable documents increases after a change, the taxpayer must pay additional stamp duty on the increased amount; conversely, if the amount decreases, the taxpayer can apply for a refund or offset the reduced amount against future stamp duty [2] Group 2 - Electronic contracts are treated as written contracts and are subject to stamp duty; however, electronic orders between individuals and e-commerce operators are exempt from stamp duty [2] - Taxpayers who have not engaged in taxable activities during a reporting period are still required to file stamp duty returns [2] Group 3 - Taxpayers can complete tax registration online through the electronic tax bureau, specifically by accessing the "Newly Established Enterprise Taxpayer Scenario" section [11][14] - The tax registration process requires the legal representative to provide various documents, including identification and business licenses, at the service window [7][10] Group 4 - Taxpayers, including those with cross-regional tax registrations, can determine their eligibility for the "Six Taxes and Two Fees" reduction policy based on their tax registration and VAT general taxpayer status [22]

Core Viewpoint - The article discusses the regulations regarding the deductibility of input tax related to social and entertainment expenses incurred by taxpayers, emphasizing that such expenses are classified as personal consumption and thus not deductible under the new VAT law effective from January 1, 2026 [9]. Group 1 - According to the "People's Republic of China VAT Law," certain input tax amounts cannot be deducted from output tax, specifically those related to goods and services used for collective welfare or personal consumption [9]. - The "Implementation Regulations of the People's Republic of China VAT Law" further clarify that social and entertainment expenses fall under the category of personal consumption, confirming their non-deductibility [9]. - Both the VAT Law and its implementation regulations will come into effect on January 1, 2026, replacing the previous VAT interim regulations [9].

纳税缴费信用复评、修复，您可以通过电子税务局或者征纳互动办理！ 欢迎扫描下方二维码关注： 下面以 复评申请 为例 展示不同渠道办理方法 纳税缴费信用评价 结果异议复评申请 1 评价年度选择2024年，查询2024年年度纳税缴费信用评价结果。点击【申请调整】，发起复评申请。 | ■有限公司 · | 2 | 全国统一般思电子股务局 《 天津 | 天津市 | ← 通言 由于 的前面的印度 | | | | | | | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | 2024 | ප | IPERMESA | IPOVIE | ФИНУ | 在线体制 JAXH | | | | | | | 中學 | 即材的 | 股份(申請) 同樣 熊時評於分數 | 10-9 | 1 | 010104JP6/4建内专注用和印度部规组建设备用服务企. 不少WA | туда | DEATH | | | | | 2 | d10:05 [mm] / juli2010/10/260 | 不好放 | 7-7-7-184 | 0.6/4/92 | (PC)2- ...

欢迎扫描下方二维码关注： 北京地区有奖发票试点活动 正式启动！ 恰逢消费旺季，为保障开票顺畅、避免消费纠纷，特此提醒各位商家朋友提前做好开票准备，共同营造良好 的消费纳税环境。下面小编就把怎么 初次赋额申请+后续额度调整的步骤 和大家讲讲清楚~ 数电发票初次赋额申请 数电发票赋额通过【我要办税】—【发票使用】 — 【发票用票需求申请】功能模块进入，在" 票类使用信息 "中选择" 新增 "，勾选" 数电票 "后点击下一步，进入新页面核 对信息无误后选择提交，等待系统赋额。 图例指引如下 一、 【我要办税】—【发票使用】 — 【发票用票需求申请】 。 二、 "票类使用信息"中选择"新增"，勾选"数电票" 。 三、 核对信息无误后选择提交。 提额申请操作路径：登录北京市电子税务局，可通过依次点击【我要办税】—【发票使用】—【发票额度调整申请】。 或通过依次点击【我要办税】—【发票使用】—【发票开具】—【蓝字发票开具】—【数据概览】中的"去调整"进入界面。 点击【新增申请】按钮，弹出发票额度新增申请页面，填写发票额度调整申请相关信息，上传相关附件资料即可提交本次调整申请 记录。 后续额度调整 温馨提醒 1. 请结合店 ...

欢迎扫描下方二维码关注： 2024年度评价结果复评和修复 若对2024年度评价结果有异议，或已纠正失信行为 且符合修复条件，请务必于2026年2月底前申请复评或 修复。 温馨提醒 1.新年度信用评价启动后，2024年度评价结果 将归档，无法再申请复评和修复，请勿错过窗口 期，让信用留"遗憾"! 2.2024年度"直接判D"指标符合条件未修复, 2025年度信用评价将"保留D级"；同时，由D级经营 主体的法定代表人、代表负责人等新注册登记或变 更成为法定代表人、负责人的经营主体会"关联判 D"。 操作路径 登录电子税务局→【我要办税】→【纳税缴费 信用】→【纳税缴费信用管理】→选择年度"2024 年"，查询2024年度信用评价结果。 若有异议或符合修复条件，可点击【申请调 整】，发起复评或修复申请。申请后可在【办税进 度及结果信息查询】查看办理进度。 中清复评 必假 第 2025年失信行为纠正 查询2025年度纳税缴费信用预扣分情况，对未申 报、未缴款、未报备等失信行为，请务必于2026年2月 底前进行补申报、补缴款、补报备等纠正。 温馨提醒 1.若您纠正失信行为，在开展新年度信用评价 时，无需申请，系统将按修 ...

Group 1 - The article discusses two methods for individuals to obtain electronic invoices after they are issued by the invoicing party: automatic delivery through the electronic invoice service platform and self-delivery by the individual [2][12] - For automatic delivery, individuals must provide their real name and ID number to the invoicing party, allowing the invoice to be pushed directly to their personal invoice folder [2] - The self-delivery method is applicable when individuals do not provide their ID number, and invoices can be delivered through various channels, including email, QR code scanning, or USB drive [3][5][6] Group 2 - Starting from February 10, a prize-winning invoice activity has been launched in Xiamen, where individuals can participate in a lottery by obtaining eligible invoices [2] - Invoicing parties must ensure that they select the option to issue invoices to individuals and provide the necessary personal information for proper invoice management [9][10] - Invoices that do not include the individual's real name cannot participate in the prize-winning activity [12]

Group 1 - The article discusses tax deduction policies for advertising and business promotion expenses for specific industries, including cosmetics manufacturing, beverage manufacturing (excluding alcoholic beverages), and pharmaceutical manufacturing, allowing a deduction of up to 30% of annual sales revenue from January 1, 2026, to December 31, 2027 [3][4]. - Expenses exceeding the 30% limit can be carried forward to future tax years for deduction [4]. - Related enterprises can allocate advertising and business promotion expenses through agreements, allowing one party to deduct eligible expenses while the other party can exclude these allocated expenses from their deduction limits [4].

Group 1 - The article discusses a new tax policy allowing companies to enjoy a one-time tax deduction for fixed assets purchased under 5 million yuan, effective for assets put into use by the end of November 2025 [3][5]. - Companies can claim this deduction in the tax settlement for the year 2026 if the asset is used in December 2025, as the deduction applies to the following fiscal year [4]. - There is no need for companies to file for approval with the tax bureau to enjoy this deduction; they can self-assess and retain relevant documentation for future reference [6]. Group 2 - The article references the policy basis from the National Taxation Administration regarding the execution of tax policies related to equipment and tools [5][7]. - Companies must keep specific records, such as invoices for asset purchases and accounting vouchers, to substantiate their claims for the tax deduction [6].

✅ 上岗和转岗培训； ✅ 各类岗位适应性培训； ✅ 岗位培训、职业技术等级培训、高技能人才培训； ✅ 专业技术人员继续教育； ✅ 特种作业人员培训； ✅ 企业组织的职工外送培训的经费支出； ✅ 职工参加的职业技能鉴定、职业资格认证等经费支出； ✅ 购置教学设备与设施； ✅ 职工岗位自学成才奖励费用； ✅ 职工教育培训管理费用； ✅ 有关职工教育的其他开支。 欢迎扫描下方二维码关注： 0 1 问：企业为员工开展教育培训所发生的支出，是否属于职工教育经费范畴？ 答： 企业职工教育培训经费列支范围包括： 1. 《财政部 全国总工会 国家发改委 教育部 科技部 国防科工委 人事部 劳动保障部 国务院 国资委 国家税务总局 全国工商 联关于印发〈关于企业职工教育经费提取与使用管理的意见〉的通知》（财建〔 2006 〕 317 号） 问：职工教育经费税前扣除标准是统一的吗？ 答： 分两类！ 一般企业： 8% 限额扣除 自 2018 年 1 月 1 日起，不超过工资薪金总额 8% 的部分，准予在计算企业所得税应纳税所得额时扣除；超过部分，准予 在以后纳税年度结转扣除。 特定行业：全额扣除 1. 软件 / 集成电路企业：集成 ...