Core Viewpoint - The article discusses various types of invoices and certificates that can be used to deduct input VAT, beyond the commonly known ones, emphasizing the eligibility criteria for these deductions [1][2]. Group 1: Domestic Passenger Transport Tax Deduction Certificates - Four types of domestic passenger transport tax deduction certificates are eligible for input VAT deduction, including electronic ordinary VAT invoices and tickets that specify passenger identity [1]. - Conditions for deduction include that the expenses must have occurred after April 1, 2019, and must be related to employees under labor contracts or labor dispatch employees [1]. - The deduction is applicable only for domestic passenger transport services, excluding personal consumption or collective welfare [1]. Group 2: Toll Fee Invoices - Two types of toll fee invoices are recognized for input VAT deduction, including electronic ordinary VAT invoices for tolls on highways and bridge/toll gate fees [2]. - The input VAT amount is calculated based on the specified toll fees [2]. Group 3: Agricultural Product Invoices - Agricultural product sales and purchase invoices are also eligible for input VAT deduction, with specific rates applied based on the invoice details [2]. - The input VAT for agricultural products used in production or processing is calculated according to the specified purchase price and applicable tax rates [2].

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。 来源：深圳税务 供稿：龙岗区税务局 编发：纳税服务和宣传中心 来源 深圳税务 欢迎扫描下方二维码关注： ...

欢迎扫描下方二维码关注： 什么是研发费用加计扣除 研发费用加计扣除，大家听说过吗？ 今天，我们来给大家讲讲什么叫研发费用加计扣除。 想了解这个名词啊，这三个知识点需要解释一下，研发费用、加计和扣除。 研发费用 就是企业进行研究和开发活动产生的费用，比如人工、材料、 设备折旧等 加计 就是按照一定比例进行放大 扣除 就是将这笔费用去掉不算税 加计扣除是企业所得税的一种 税基式优惠方式 ，一般是指按照税法规定在实际发生支出数额的基础上，再加成一定比例，作为计算 应纳税 所得额 时的扣除数额。如对企业的研发支出实施加计扣除，则称之为研发费用加计扣除。 为啥有了这项税收优惠政策？ 主要是国家鼓励企业创新发展，提升科技竞争力，就出现了研发费用加计扣除这项税收政策。我们的量子卫星、 六代军用飞机 等高新技术 的研制，背后都有这项优惠政策的影子。企业花了100万做研发，可能可以按200万或者更高来计算费用减少利润，这样税缴的就少了。 举例说明 一家享受研发费用加计扣除的企业，税率25%，假若年度营业收入200万元，研发费用100万元。如果不适用加计扣除政策，应缴纳的企 业所得税税款为： （200-100）*25%=25万元 ...

欢迎扫描下方二维码关注： 企业向自然人支付利息、股息、红利所 得时，应当依法代扣代缴税款。可以通过自 然人电子税务局(扣缴端)进行申报 ，具体如 何操作呢？一起来看操作步骤吧！ 操作步骤 第四步 、点击【返回】主界面，点击【申报 表报送】-【发送报送】，完成代扣代缴申报 后，涉及税款，点击【税款缴纳】完成缴 款。 | | | | FJD OR | | | | Discres bearing theres | | | | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | 10180 | | | () THE >> FANDER >> RINGSCRIPAN | | | | | | | D X | | 2 人民组合彩票 | | | | 2025年4657] 利息服治红利所得 @观热人数:1人 8入点加: 5000.00 元 立川标题: 1000.00 元 点22度应用: 1000.00 元 | | | | | | | | 8: #88100MBBAR | 465 pos | 22 | 15.82 | 97 V | | | 导 ...

Core Viewpoint - The article discusses the enhanced user experience for taxpayers using the newly launched electronic tax bureau and its app, particularly focusing on how to issue VAT invoices for self-produced and self-sold agricultural products [3]. Group 1: Electronic Tax Bureau Features - The electronic tax bureau and its app have improved the convenience for taxpayers, allowing them to issue invoices from home [3]. - The app provides a step-by-step guide for taxpayers to issue VAT invoices for self-produced agricultural products [5][6]. Group 2: Invoice Issuance Process - Step 1 involves clicking on "New Application for Invoice Issuance" and filling in the sales and purchase information, with the seller's information defaulting to the logged-in account [5]. - Step 2 requires confirming tax information and completing facial recognition authentication before submitting the application [6]. - After submission, users can preview, download, and share the issued invoices [6].

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。 来源：广西壮族自治区税务局 来源广西税务 03 常见问题 0 1) |回：卖肉蛋产品的商家能免征增值税?所有商家都能享受吗? 合:身份符合规定,必须是从事农产品批发、 零售的纳税人; |回 : 只有小规模纳税人能享受该政策优惠吗? = :一般纳税人销售符合条件的鲜活肉蛋可享 受政策减免; |回:只要是肉蛋产品都能免税吗? 音:产品符合规定,只限正列举范围 鲜活肉产品: 猪、牛、羊、鸡、鸭、鹅及其整块或者分割的鲜肉、 冷藏肉或者冷冻肉,内脏、头、尾、骨 蹄、翅、爪笙组织 鲜活蛋产品 鸡蛋、鸭蛋、鹅蛋的鲜蛋、冷藏蛋以及 对其进行破壳分离的蛋液、蛋黄和蛋壳; nt ▌□ : 纳税人从批发、零售环节购进适用免征增值税政策的 蔬菜、部分鲜活肉蛋取得的普通发票，是否可以计算 抵扣进项税额? =:根据《财政部 国家税务总局关于简并增值税税率有 关政策的通知》(财税 ...

欢迎扫描下方二维码关注： 第三步 、抵扣勾选界面，勾选状态默 认为"未勾选"，将勾选状态修改为【已 勾选】，点击【更多查询】，根据所 需情况选择相应条件，点击"查询"即可 查看结果。 来源 山西税务税宣速递 欢迎扫描下方二维码关注： 纳税人需要核对本期已勾选的发票,如何通过电子税务局办理呢？具体操作一起来学习吧！ 操 作 步 骤 第一步 、以企业业务身份登录电子税 务局，点击【我要办税】-【发票使 用】-【发票用途确认】。 | 全国统一规范电子税务局 ( 山西 | | 17.05 | 摂费办税 | 我要查询 公众服务 | 地方特色 | | --- | --- | --- | --- | --- | --- | | 腰感分裂 | 最新大学院 | | | 最近使用: | 发票于波德认 | | 地合信息经告 | | | | | | | 发票得 | 发布开具 | | | | | | 胶制田核及假的 | No Total Tour | | | 977-751-177-7 | | | 证明开具 | 成之一周年的成都 | | | | | | 真也事项命语 | 发票信用 | | | | | | 互联网平台企业线式 11:55 ...

Core Viewpoint - The article discusses the implementation of the "Tax Credit Management Measures" by the State Taxation Administration, which aims to enhance the credit rating of newly established taxpayers and streamline the tax management process [2][3]. Group 1 - The "Tax Credit Management Measures" apply to enterprises that have completed tax information confirmation and identity information reporting, allowing individual businesses to voluntarily apply for management under these measures [2]. - Newly established taxpayers will only be eligible for a higher credit rating after the evaluation results for the 2025 fiscal year are published [3]. - Taxpayers who have been under tax credit management for 12 months but have not completed a full evaluation year can apply for a credit re-evaluation based on their tax credit status over the past 12 months [3][6]. Group 2 - When applying for a re-evaluation, if there are disputes regarding the current evaluation results, taxpayers can initiate a re-evaluation of the relevant indicators simultaneously [5]. - The tax authority is required to complete the re-evaluation within 15 working days from the acceptance of the application for newly established taxpayers [6].

Core Viewpoint - The article discusses the tax deductibility of high-temperature allowances and heat prevention subsidies provided by companies to employees during high-temperature conditions, highlighting the differences in their treatment under corporate income tax regulations [4][5][8]. Group 1: High-Temperature Allowance - High-temperature allowances are required to be paid to employees working outdoors in temperatures exceeding 35°C, and these allowances are included in the total wage calculation [4]. - Companies can directly deduct the high-temperature allowances from corporate income tax as they are considered part of the total wage expenses [5][8]. Group 2: Heat Prevention Subsidy - Heat prevention subsidies are categorized as employee welfare expenses, which include various non-monetary benefits and allowances for health care, living, housing, and transportation [4]. - The deductible amount for heat prevention subsidies is limited to 14% of the total wage expenses, meaning only the portion of welfare expenses that does not exceed this threshold is eligible for tax deduction [5][8].

欢迎扫描下方二维码关注： ↑ 点击上方 " 蓝色柳林财税室 " 关注我们 2 点击"我要办税",点击左侧菜单栏"▼" 选择"涉税专业服务",点击"涉税专业服务机构 管理"，进入功能后,点击"我是涉税专业服务机 构"。 全国统一规范电子税务局 3 录入完基本信息界面数据,点击"从业人 员", 进行人员新增即可,如提示人员信息有 误的,核实该人员自然人用户的注册手机号是 否与填写的一致。 t a low 二、电子税务局涉税专业服务协议要素 信息采集 1 点击协议要素信息框内的"管理",点击"新 增"进行添加,填写完成后点击"提交"。 变更基本值息 涉税业务报告 年度报告 特定报告 2024已报送 1,332份 2934 O{{} 어워 昌通 协议委察信息 假务时间 请运接日期 = | => | => | 作者：阮扬晨 供稿：乐清市税务局 来源 温州税务 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。 ...