Core Viewpoint - The article provides a comprehensive guide for foreign trade enterprises on how to prepare for and process export tax refunds, emphasizing the importance of proper documentation and timely submissions [1][4][5]. Group 1: Export Tax Refund Process - Foreign trade enterprises can handle export tax refund (exemption) registration through the electronic tax bureau, selecting "foreign trade enterprise" as the type and "exemption refund" as the calculation method [1]. - Before applying for export tax refunds, enterprises must complete the input invoice refund selection for goods purchased for export [2]. - Exported goods must be reported in the next month's VAT tax declaration period, with applicable sales amounts filled in the "exempt goods sales amount" section of the VAT declaration form [4]. Group 2: Documentation Requirements - Enterprises should collect relevant documents from the date of export customs declaration until April 30 of the following year, submitting them to the tax authority for VAT refund processing [5]. - Documentation must be retained for five years, including sales contracts, transportation documents, and customs declaration agreements [6][8]. - The main categories of documentation include purchase and sales contracts, transportation documents (like bills of lading), and customs declaration documents [6][8]. Group 3: Additional Guidance - The article outlines various scenarios and questions related to export tax refunds, such as handling multiple invoices for a single export transaction and checking refund progress [9]. - It also addresses issues like incorrect refund applications and procedures for handling returned goods [10].

欢迎扫描下方二维码关注： 哦哦，要实际发生，与生产经营活动相关，且合理。 没错，而且要注意的是，企业发生的资产损失，应按规定的程序和要求向主管税务机关 申报后方能在税前扣除。未经申报的损失，不得在税前扣除。 张老板： 张老板： 企业的损失类支出要怎么申报？ 首先，我们要明确什么是损失类支出。损失，是指企业在生产经营活动中发生的固定资 产和存货的盘亏、毁损、报废损失，转让财产损失，呆账损失，坏账损失，自然灾害等 不可抗力因素造成的损失以及其他损失。 张老板： 元。 企业可以在税前扣除的存货损失为100-60=40万元，需填报企业所得税年度纳税申报表 《资产损失税前扣除及纳税调整明细表》并留存备查资料。 下一期带你了解更多税前扣除系列知识！ 也就是我们资产有损失时要向税务局申报后才能税前扣除。 可以这样理解，让我们看看税法中是怎么规定的。 【政策依据】 《中华人民共和国企业所得税法实施条例》第三十二条规定：企业所得 税法第八条所称损失，是指企业在生产经营活动中发生的固定资产和存货的盘亏、毁 损、报废损失，转让财产损失，呆账损失，坏账损失，自然灾害等不可抗力因素造成的 损失以及其他损失。 《国家税务总局关于发布〈企 ...

欢迎扫描下方二维码关注： 1.以企业业务身份登录电子税务局网页版。 2.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。 | 导 全国统一规范电子税务局 ● 山东 | 首页 我要办税 我要查询 | 公众服务 | 地方特色 | ( 將区域 ଦି | | | | | --- | --- | --- | --- | --- | --- | --- | --- | | | | 我的待办 > | | 陪医域迁移出清 到区域沙脱事项管理 胸区域涉税事项反馈 | | | | | | | 事项名称 | | 肥因需要原理法会官团能 | | | | | 我的提醒 > | | 财务报表报送(年报) | | 跨区域涉脱事项报告 | | | | | 1 税费优惠政策红利账单 | 2025-03-29 | 居民企业(查账征收)企业所得税年度 ... | | 2025-05-31 | 已曲报 | 更正\作废 | | | | | 增值税及时加税费申报(一般纳税人适 ... | | 2025-05-22 | 已邮报 | 更正\作废 | | | 热门服务 | ...

Core Viewpoint - The article provides practical guidance for export enterprises on how to handle export tax refund applications, including procedures for changing bank accounts and correcting erroneous data in tax declarations [1][3]. Group 1: Export Tax Refund Application Procedures - Export enterprises can apply for export tax refunds even if the application is submitted after the export has occurred, provided that all necessary documentation is complete [1]. - If a company changes its bank account, it must update the tax authority with the new bank account information to ensure accurate processing of tax refunds [1]. - In cases where the export declaration data is incorrect, companies have several options to rectify the situation depending on the status of their application [3]. Group 2: Handling Export Declaration Issues - For exported goods that consist of multiple components but need to be declared under a single product name, companies must report the relationship between different product names and measurement units to the tax authority for confirmation before applying for tax refunds [3]. - If the export declaration data has not been formally submitted, companies can cancel the submission and regenerate the data through the new electronic tax bureau [3]. - If the data has been submitted but not yet approved, companies can withdraw the application using the appropriate forms [3]. Group 3: Tax Credit Management - Companies with unutilized VAT credits or other specific conditions can still maintain their A-level tax credit rating despite having zero VAT payable for consecutive months [9]. - A-level rated companies enjoy various benefits, including higher market credibility and priority in tax refund processing [9].

Core Viewpoint - The articles discuss the implementation of tax reduction policies for small and micro enterprises, specifically focusing on the VAT and additional tax declaration processes for eligible taxpayers [3][4]. Group 1: Tax Reduction Policies - Eligible taxpayers must select "Yes" in the VAT and additional tax declaration form regarding the applicability of the "Six Taxes and Two Fees" reduction policy for small micro enterprises [3][4]. - Taxpayers should choose the applicable reduction policy based on their actual situation when filling out the declaration form [3]. Group 2: Declaration Process - The articles emphasize the importance of correctly filling out the VAT and additional tax declaration form, particularly in the section regarding the applicability of tax reduction policies [4]. - Taxpayers are advised to select the applicable reduction policy start and end dates based on the current reporting period [4].

欢迎扫描下方二维码关注： 重点群体 和 自主就业退役士兵从事个体经营享受优惠向税务部门申报纳税时，填写《重点群体或自主就业退役士兵创业信息表》， 通过填报相关纳税申报表享受政策，如何通过电子税务局操作呢？一起来看吧！ 第一步 、登录电子税务局，点击【我要办税】-【税收减免】-【重点群体和自主就业退役士兵创业就业信息采集】。 进入"重点群体和自主就业退役士兵创业就业信息采集"界面，系统有相关提示，可以进行优惠政策查看。 第二步 、系统自动带出"人员姓名、公民身份证号码"，选择【人员类型】，点击【确定】。 第三步 、点击【我要办税】-【税费申报及缴纳】-【增值税及附加税费申报（小规模纳税人）】。 第四步 、纳税人进入确认式页面，点击【我要填表】，进入填表式申报模式。 操作步骤 填写【增值税减免税申报明细表】，选择【减免性质代码及名称】，输入申报数据，相关的附表及主表填写完成后，点击【提交申 报】，进行申报。 对本次申报结果进行确认声明补全信息后，点击【确定】即可提交申报。 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 ...

Core Viewpoint - The article discusses the policies and regulations regarding the tax deduction for research and development (R&D) expenses, emphasizing the importance of compliance and accurate accounting for companies to benefit from these tax incentives [50][52]. Group 1: R&D Expense Deduction Policies - Companies can calculate the additional deduction for R&D expenses based on the actual expenses incurred for projects they jointly develop [3]. - Equipment purchased for R&D activities, costing no more than 5 million yuan, can benefit from both one-time fixed asset deductions and additional R&D expense deductions if they meet tax regulations [4][6]. - Companies that qualify for both the additional deduction for R&D expenses and the small and micro enterprise preferential policies can enjoy both benefits simultaneously [8]. Group 2: Accounting and Management of R&D Expenses - Companies must follow national financial accounting standards to account for R&D expenses accurately [9]. - A separate auxiliary account should be set up for R&D expenses to ensure precise tracking of deductible amounts for each project [10]. - Companies conducting multiple R&D activities in a tax year should categorize expenses by project to ensure accurate deductions [10][11]. Group 3: Eligibility and Restrictions - Certain industries, such as tobacco manufacturing, are not eligible for the additional deduction for R&D expenses [42][41]. - Companies that outsource R&D activities can deduct 80% of the actual expenses incurred, provided they do not exceed two-thirds of the eligible domestic R&D expenses [16][18]. - Personal expenses related to R&D cannot be deducted, while expenses for contracted personnel can be included [27][43]. Group 4: Compliance and Best Practices - Companies are advised to ensure clarity in R&D activities, precision in expense categorization, and clear classification of R&D types to comply with tax regulations [52][53]. - The article outlines a three-step approach for compliance: defining R&D activities, accurately collecting expenses, and distinguishing between different types of R&D [52][53]. - Companies must maintain proper documentation to support their claims for R&D expense deductions, including project plans and payment receipts [20][21].

欢迎扫描下方二维码关注： ▲戳蓝色字关注蓝色柳林财税室 并税问答·系统操作 | 已取得加载统一社会信用代码的营业执照，如何 在电子税务局办理新办纳税人开业？ 第二步: 您可以通过 【我要办税】 —— 【综合信息报告】 —— 【身份信息报告】――【新办纳税人开业】功能菜单进入功 能。也可以在首页找到【我的提醒】, 点击【涉税市场主体身 份信息报告确认】。 规范电子税务局 ◎山西 (2) 第三步: 根据您的需求, 选择具体企业 (点击蓝色的统一社 会信用代码) 或者点击【新办开业】,进入信息确认页面。 . 라 5 院 第四步: 根据实际情况录入信息,确认信息录入无误后,点 击【确定】完成税务信息确认。 @ - 第五步: 系统跳转已完成界面, 点击 【下一步】可继续办理一 般纳税人登记、录入银行信息等新办纳税人开业其他业务。 V 责任编辑：李嘉欣 1 1781 ??? 个体工商户领了营业执照 之后,需要去税务机关办 理税务登记吗? ... 自2016年实施个体工商户营业执照和税 务登记证"两证整合"后: 00000 新设立的 下体工商户 由市场监督管理部门核发一个加载 个体工商户统一社会信用代码的营业执照 纳税人首 ...

Core Viewpoint - The announcement outlines a tax credit policy for foreign investors reinvesting profits distributed by Chinese resident enterprises, effective from January 1, 2025, to December 31, 2028, allowing a 10% tax credit on the reinvestment amount against the annual taxable income of the foreign investor [3][10]. Summary by Sections Tax Credit Policy - Foreign investors can receive a tax credit of 10% on the amount reinvested in China from profits distributed by Chinese resident enterprises during the specified period [3][10]. - If the applicable tax rate under tax treaties with foreign governments is lower than 10%, the treaty rate will apply [3]. Conditions for Eligibility - The profits must be actual distributions from Chinese resident enterprises, classified as dividends or similar equity income [3]. - Eligible reinvestments include capital increases, new establishments, and equity acquisitions, excluding purchases of listed company shares (with some strategic investment exceptions) [3][4]. - The reinvested profits must be in cash or directly transferred assets without intermediary holding [6]. Investment Duration and Compliance - Foreign investors must hold the reinvested assets for at least 5 years (60 months) to qualify for the tax credit [5]. - Upon withdrawal of investments before the 5-year period, investors must pay deferred taxes and may have their tax credit reduced proportionally [7]. Reporting and Verification - Foreign investors must report relevant information through the unified platform managed by the Ministry of Commerce, including details about the reinvestment and the involved enterprises [8]. - Local commerce departments will verify the submitted information and confirm eligibility for the tax credit [8]. Special Conditions - If the invested enterprises undergo restructuring that meets specific criteria, they can continue to enjoy the tax credit [9]. - The policy will be enforced from January 1, 2025, to December 31, 2028, with provisions for any remaining tax credit balances to be utilized until exhausted [10].

Core Viewpoint - The article discusses the implications of tax credit management and the benefits of maintaining a high tax credit rating for businesses, particularly focusing on the A-level rating and its associated advantages [8]. Group 1: Tax Credit Management - Businesses with unutilized VAT credits or additional deductions that result in zero VAT payable for three consecutive months or a cumulative six months will not be affected in their A-level rating assessment [8]. - Companies with a B-level tax credit score of 90 or above can apply for a re-evaluation to achieve an A-level rating, even if they have a "zero declaration" due to unutilized credits [8]. Group 2: Benefits of A-Level Rating - A-level rated companies enjoy high market credibility as they are publicly announced, which enhances their reputation [8]. - A-level companies can request invoices as needed and will see an increase in their score by one point in the following year, with continuous A ratings allowing for further accumulation of points [8]. - Companies maintaining an A rating for three consecutive years can access a green channel for tax handling, and A-level export enterprises are prioritized for export tax refunds [8]. Group 3: Tax Incentives - The ability to apply for VAT credit refunds and immediate tax incentives is not restricted by the tax credit rating level [9].