Core Viewpoint - The article discusses the tax treatment of corporate income tax for completed development products and outlines new changes in prepayment tax declaration requirements for real estate development companies starting from October 1, 2025 [2]. Summary by Sections Tax Treatment of Completed Development Products - Companies must promptly settle their taxable costs and calculate the actual gross profit from prior sales, with the difference between actual and estimated gross profit included in the taxable income for the year [2]. Changes in Prepayment Tax Declaration - The State Taxation Administration announced new requirements for prepayment tax declaration, specifically adding a line for "Revenue from Sales of Unfinished Products" for real estate developers, effective from October 1, 2025 [2]. - The new line 19.1 requires reporting the cumulative amount of pre-sale income from unfinished development products, clarifying the reporting requirements for real estate companies [2]. Example of Tax Calculation - An example is provided where a real estate company, A, in Guangzhou, reports pre-sale income of 80 million yuan in the third quarter of 2025, with a land value-added tax of 1.6 million yuan. The taxable income is calculated using a 15% gross profit rate, resulting in a taxable income of 10.4 million yuan after deductions [2].

Core Viewpoint - The article provides guidance on how to use the new electronic tax bureau for tax declaration and payment, particularly for cross-regional business operations and property tax adjustments. Group 1: Cross-Regional Tax Declaration - Taxpayers can log in to the new electronic tax bureau as cross-regional reporting entities and access the "specific subject login" under "enterprise business" [5] - After completing cross-regional business activities, taxpayers must settle the tax obligations with the local tax authority and other tax-related matters [8] - The electronic tax bureau allows taxpayers to prepay value-added tax and additional taxes through the "tax declaration and payment" function [7] Group 2: Property Tax Adjustments - For properties used for rental that are no longer leased, taxpayers can modify property tax source information via the electronic tax bureau [16] - The process involves selecting "property tax source collection and combined declaration" and accessing the property tax source details [18] - Taxpayers must change the rental income and other relevant details to reflect the termination of the lease contract [22][23]

Core Points - The announcement adjusts the duty-free shopping policy for travelers leaving Hainan to support the construction of the Hainan Free Trade Port [2][3] Group 1: Policy Adjustments - Two new categories of products are added: pet supplies and portable musical instruments. The category "home air purifiers and accessories" is changed to "small appliances," which now includes robotic vacuum cleaners and vacuum cleaners. The category "wearable electronic consumer products" is updated to "electronic consumer products," adding digital photography and videography equipment and accessories, as well as micro drones [2] - The age requirement for duty-free shopping is raised from 16 to 18 years [3] Group 2: Eligibility and Purchase Limits - Travelers who are 18 years or older, holding valid departure tickets from Hainan, and leaving the country can enjoy the duty-free shopping policy. Their purchases will count towards an annual duty-free shopping limit of 100,000 RMB, with no limit on the number of purchases [3] - Residents of Hainan with departure records within a calendar year can purchase duty-free items without limit under the "immediate purchase and pick-up" method [3] Group 3: Tax and Regulatory Framework - Businesses with duty-free sales qualifications can sell domestic products in duty-free shops as exports, allowing for VAT and consumption tax refunds. Specific regulations for supervision and tax refunds will be established by the customs and tax authorities [2][3] - Other provisions of the duty-free shopping policy will continue to follow the previous announcement from 2020 [3][4]

Core Points - The article discusses the non-tax revenue, specifically focusing on the Large and Medium-sized Reservoir Resettlement Support Fund, which is established to assist rural migrants affected by large and medium-sized reservoirs in solving their production and living issues, promoting sustainable economic and social development in the reservoir and resettlement areas [1][3]. Group 1: Fund Overview - The Large and Medium-sized Reservoir Resettlement Support Fund is a government fund aimed at supporting rural migrants from large and medium-sized reservoirs [3]. - The fund was collected by the tax authorities starting from January 1, 2019 [4]. Group 2: Collection Scope - The fund is collected from provincial power grid enterprises based on the total electricity sold within their respective provinces, with certain exemptions such as distributed photovoltaic self-consumed electricity and agricultural production electricity [5]. Group 3: Collection Standards and Procedures - In Chongqing, the collection standard is set at 6.225 cents per kilowatt-hour (0.006225 yuan per kilowatt-hour) [6]. - The fund is to be declared and paid monthly, with the deadline for declaration being the 15th of each month, and a final settlement by March 31 of the following year based on actual sales and self-consumed electricity [6][10]. Group 4: Declaration and Payment Methods - The declaration for the fund is done using the "General Non-Tax Revenue Declaration Form," and can be submitted through the electronic tax bureau or in person at tax service halls [6][11]. - The electronic declaration process involves logging into the electronic tax bureau, selecting the appropriate options, and submitting the declaration [8][10].

Core Viewpoint - The article discusses the implementation of a pilot program for the deduction of input VAT on agricultural products, detailing the methods and regulations involved in calculating the deductible VAT for businesses in specific industries [4][5]. Summary by Sections Input VAT Deduction Mechanism - The pilot program allows businesses to calculate deductible input VAT on agricultural products using methods such as the input-output method, cost method, and reference method, rather than relying solely on VAT invoices [2][4]. - The formula for calculating the allowable deductible input VAT on agricultural products is: \[ \text{Allowable Deductible Input VAT} = \frac{\text{Quantity of Agricultural Products Used} \times \text{Average Purchase Price} \times \text{Deduction Rate}}{1 + \text{Deduction Rate}} \] [3]. Pilot Program Implementation - Since July 1, 2012, businesses that purchase agricultural products to produce and sell liquid milk, alcoholic beverages, and vegetable oils are included in the pilot program, allowing them to deduct input VAT regardless of whether the agricultural products are used in production [4]. - From September 1, 2013, local tax authorities can collaborate with financial departments to select specific industries for the pilot program based on local characteristics [4]. Eligibility and Application - Agricultural products eligible for the program must be listed in the official tax guidelines [5]. - Businesses must submit a deduction standard application to the tax authority by January 15 each year or within 30 days of production commencement [5]. - The deduction for businesses that directly sell agricultural products or use them in operations without forming a physical product follows a record-keeping system [5].

欢迎扫描下方二维码关注： 这快超过小规模纳税人起征点了。 这样的话...... 你把王总那批货款挂在 " 预 收 账 款 " 先别结转收入。 7 113 这.....合规吗? 恐怕会有风险。 没事，王总也没急着要发 票嘛，你不说我不说王总 不说，就出不了事！ 老板，这里面的风险 我得好好跟你说说！ 미를 탈 来源：大连税务 供稿：瓦房店市税务局 编发：税宣办 来源 大连税务 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。 民共和国企业所得税法》第五十条第二款规定。 居民企业在中国境内设立不具有法人资格的营 业机构的,应当汇总计算并缴纳企业所得税。由 于分支机构不具有法人资格,其经营情况应并 入企业总机构,由企业总机构汇总计算应纳税 款,并享受相关优惠政策。 因此,企业设立不具有法人资格的分支机 构,应当先汇总计算总机构及其各分支机构的 从业人数、资产总额、年度应纳税所得额, 再依 据各指标的合计数 ...

Core Viewpoint - The article discusses the tax benefits for financial institutions providing agricultural and small and medium-sized enterprise (SME) loans, emphasizing the importance of promoting inclusive finance through tax deductions for loan losses [1][4]. Summary by Sections Agricultural Loans - Agricultural loans are defined as loans to farmers and rural enterprises, with specific criteria for what constitutes a farmer [2][8]. - Financial institutions can deduct loan losses for agricultural loans that are overdue for more than one year and cannot be recovered, with different rules based on the loan amount [1][3]. SME Loans - SME loans refer to loans to enterprises with annual sales and total assets not exceeding 20 million yuan [2][8]. - Similar to agricultural loans, financial institutions can deduct losses from SME loans that meet certain criteria [3][9]. Tax Deduction Rules - Financial institutions can deduct loan loss provisions from taxable income based on the risk classification of loans, with specific percentages for different categories: 2% for "watch" loans, 25% for "substandard" loans, 50% for "doubtful" loans, and 100% for "loss" loans [5][7]. Policy Framework - The article references several policy documents that provide the legal basis for these tax deductions, including notices from the Ministry of Finance and the State Taxation Administration [6][12][18]. Implementation Timeline - The tax benefits for small loans to farmers and SMEs are set to be effective until December 31, 2027, highlighting the government's commitment to supporting these sectors [10][16]. Eligibility Criteria - To qualify for these tax benefits, financial institutions must meet specific conditions, including achieving loan growth targets set by regulatory authorities [20][21].

Core Viewpoint - The article discusses tax incentives aimed at promoting employment and entrepreneurship among special education institutions that employ disabled individuals, highlighting specific tax refund mechanisms and eligibility criteria [2][4]. Group 1: Tax Incentives for Special Education Institutions - Special education schools that operate businesses to provide internships for students can receive a VAT refund based on the number of disabled individuals they employ [2]. - The VAT refund limit for each employed disabled person is determined by the local minimum wage standard, set at four times the approved monthly minimum wage by the provincial government [2]. - Full-time students from special education schools can be counted as employed disabled individuals when calculating the number of employees [2]. Group 2: Eligibility Criteria - To qualify for the tax incentives, the proportion of employed disabled individuals must be at least 25% of the total workforce, with a minimum of 10 disabled individuals employed [4]. - Taxpayers with a credit rating of C or D are ineligible for these tax benefits [4]. - Taxpayers can choose between different VAT incentive policies but cannot combine them, and once selected, the choice is locked for 36 months [4]. Group 3: Scope of the Tax Incentives - The tax incentives apply only to businesses whose revenue from selling goods and providing certain services constitutes at least 50% of their total VAT revenue [4]. - The incentives do not apply to direct sales of purchased goods or commissioned sales [4].

Core Viewpoint - The article discusses the continuation of tax and fee incentives for employment and entrepreneurship, particularly focusing on the employment of disabled individuals from January 1, 2023, to December 31, 2027 [5][6]. Group 1: Tax Incentives for Employment of Disabled Individuals - Employers with a disabled employment ratio of 1% or more but below the local government-set ratio will pay 50% of the required disabled employment security fund [3][4]. - Employers with a disabled employment ratio below 1% will pay 90% of the required disabled employment security fund [3][4]. - Companies with 30 or fewer employees will be exempt from paying the disabled employment security fund during the same period [6]. Group 2: Eligibility Criteria - Employers must have a disabled employment ratio of at least 1% but below the local government-mandated ratio, or a ratio below 1% to qualify for the reduced payment rates [4]. - Companies with 30 or fewer employees are fully exempt from the disabled employment security fund [6].

欢迎扫描下方二维码关注： 激活乡村创业就业活力 重点群体创业就业税费优惠 安置残疾人就业的单位减免城镇 土地使用税 片图 来源 河北税务 享受主体 安置残疾人就业的单位 优惠内容 减征或免征 城镇土地使用税 。 享受条件 在一个纳税年度内 月平均实际安置残疾人 就业人数占 单位在职职工总数的比例高于25%（含25%）且实际安置残疾 人人数高于10人 （含10人）的单位。具体减免税比例及管理 办法由省、自治区、直辖市财税主管部门确定。 政策依据 《财政部 国家税务总局关于安置残疾人就业单位城镇 土地使用税等政策的通知》（财税〔2010〕121号）第一条 来源 | 河北税务 责任编辑 | 王威 张那 刘天妮 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。 先说答案:可以。 可能不少朋友会疑惑,劳务派遣员工没有 和公司正式签劳动合同,这部分进项税也能 托? 咱们看看政策怎么说的。依据政策规定: 纳税人购 ...