Group 1 - The article discusses the addition of new reporting items related to employee compensation and export methods in tax declarations, requiring taxpayers to accurately report relevant information [8][9] - Adjustments to the prepayment tax calculation section include the addition of sales expenses and other income, as well as detailed reporting of export income types [9][10] - A new project for "tax credit" is introduced for enterprises eligible for special equipment tax credit policies, allowing them to report during prepayment declarations [12][13] Group 2 - The article outlines the adjustment of the tax allocation calculation method for total and branch institutions, promoting the method from the settlement phase to the prepayment phase [15][16] - Modifications to the form name and data items are specified, including the addition of actual tax allocation amounts and cumulative amounts for better clarity in tax reporting [16][17]

Group 1 - The definition of fixed assets includes non-monetary assets held for production, service provision, leasing, or management, with a usage period exceeding 12 months, such as buildings, machinery, and tools [4] - The minimum depreciation period for fixed assets is specified, with different categories having distinct minimum years for depreciation calculation [4] - Certain fixed assets are not eligible for depreciation deductions, including unused assets, leased assets, and assets unrelated to business activities [4] Group 2 - Accelerated depreciation can be applied to fixed assets due to technological advancements, allowing for shortened depreciation periods or methods such as double declining balance or sum-of-the-years-digits [5] - Special provisions for accelerated depreciation include one-time deductions for newly purchased R&D equipment valued under 1 million yuan and specific policies for assets valued under 5,000 yuan [5][6] - For software and integrated circuit production equipment, depreciation periods can be shortened, with a minimum of 2 years for software and 3 years for production equipment [6]

Core Viewpoint - The article discusses the adjustments made to the corporate income tax prepayment declaration forms and related processes, aiming to optimize tax reporting and compliance for enterprises in China [7][13]. Summary by Sections Adjustments to Tax Declaration Forms - New items have been added to the corporate income tax prepayment declaration form, including employee compensation and export methods, requiring taxpayers to accurately report relevant information [7][8]. - The prepayment tax calculation section has been optimized to include sales expenses and other income, enhancing clarity for businesses involved in export activities [8][9]. Investment Income Reporting - Detailed lines have been added under the investment income section for taxpayers to report specific items and amounts related to equity disposal [9][10]. Special Tax Credit Reporting - A new item for "tax credit for special equipment" has been introduced, allowing eligible enterprises to report tax credits during prepayment declarations [10][11]. Revenue from Unfinished Products - A new reporting requirement for real estate developers has been established, mandating the declaration of income from the sale of unfinished products [11][12]. Tax Distribution Method for Branches - The method for distributing tax payments among branches has been revised, promoting a consistent approach from the prepayment stage to the final tax settlement [13][14]. Form Name and Item Modifications - The name of the tax distribution form has been changed to reflect its updated purpose, and additional data items have been included to enhance reporting accuracy [14][16].

Core Viewpoint - The article discusses the implications of being classified as a "non-normal taxpayer" and the process for credit repair, emphasizing that such entities are automatically rated as D-level and cannot be upgraded to A-level even after rectification [1][4]. Non-Normal Taxpayer Classification - Entities recognized as non-normal taxpayers are directly assigned a D-level credit rating [1]. - If individuals responsible for the non-normal status register a new entity afterward, that new entity is also rated as D-level [1]. Credit Repair Process - Taxpayers with recorded credit violations can apply for credit repair by submitting a "Tax Payment Credit Repair Application Form" to the tax authority before the annual evaluation [1][4]. - The tax authority will reassess the credit rating within 15 working days of receiving the application, but the highest rating achievable post-repair is still D-level [1][4]. Consequences of Non-Normal Status - Taxpayers who fail to submit tax declarations for three consecutive months are automatically classified as non-normal, leading to the suspension of their invoice usage [2]. - Non-normal taxpayers face penalties and must pay fines for overdue declarations, but their non-normal status can be lifted automatically upon compliance [3]. Distinction Between Credit Repair and Re-evaluation - Credit repair requires that the taxpayer has no objections to the annual evaluation results and must submit the repair application with a commitment [4]. - If there are disputes regarding the credit evaluation, a re-evaluation must be conducted before applying for credit repair [4]. Measures Taken by Tax Authorities - Tax authorities will implement various measures against entities rated as D-level due to non-normal status, including restrictions on invoice usage and limitations on tax benefits [4].

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欢迎扫描下方二维码关注： 来源广东税务 额度、初始开具金额总额度和剩余可 用额度。 温馨提示: 纳税人因实际经营情况发生变化需要 调整发票总额度的，经主管税务机关确认 后予以调整。 问: 开具不同种类的发票是否共用同 一个发票总额度? 答: 纳税人开具数电发票以及纸质增值税 专用发票、纸质增值税普通发票等使 用增值税发票管理系统开具的发票, 共用同一个发票总额度。 温馨提示: 开具的数电发票在当月发票总额度内 没有发票开具份数和单张开票限额限制。 问: 数电发票如何交付? 答: 已开具的数电发票通过电子发票服务 平台自动交付。开票方也可以通过电 子邮件、二维码、下载打印等方式交 付数电发票。选择下载打印方式交付 的，数电发票的票面自动标记并显示 "下载次数""打印次数"。 8 温馨提示: 单位和个体工商户可以登录自有的税 务数字账户，选择票据类别、发票来源、 票种、发票号码等条件，查询、下载、打 印、导出发票相关信息。自然人可以登录 本人的个人所得税APP个人票夹查看、下 载、导出、拒收从电子发票服务平台取 得、申请代开的数电发票，并可使用扫码 开票、发票抬头信息维护、红字发票提醒 等功能。 问: 如何开具红 ...

欢迎扫描下方二维码关注： 村民 A 小芳，你家菜园那几亩黄瓜该盖大棚了吧？我打算明天去镇上买地膜，要不要搭伙一块去？ 婶儿，明天我就不去了，我前两天就去镇上农资店买完大棚膜了，只不过这两天还没得空装上。不过呀，今年这农膜价格都 没涨，你放心去就行了！ 村民 B 村民 A 真的啊？刚好老周家种玉米也需要地膜，我一块给他捎带着。 老板跟我说卖农膜不用交增值税，成本低了，售价自然就实惠。不管是生产农膜，还是批发零售，只要是正经农用的地膜、 大棚膜都免增值税。 一起来了解一下生产销售农膜免征增值税政策吧！ XIANGSHOUZHUTI 从事生产销售农膜的纳税人 YOUHUINEIRONG 对农膜产品，免征增值税。 XIANGSHOUTIAOJIAN 1.纳税人从事农膜生产销售、批发零售。 2.农膜是指用于农业生产的各种地膜、大棚膜。 ZHENGCEYIJU 1.《财政部 国家税务总局关于农业生产资料征免增值税政策的通知》（财税〔2001〕113号）第一条 2.《国家税务总局关于印发〈增值税部分货物征税范围注释〉的通知》（国税发〔1993〕151号）第十五条 来源：国家税务总局烟台市税务局 国家税务总局烟台市莱山区税务 ...

Core Viewpoint - The article discusses the changes in the prepayment tax declaration process for enterprises under the new guidelines issued by the State Taxation Administration, specifically focusing on the adjustments in the tax allocation calculation method for enterprises with branches across regions [2][4]. Summary by Sections Changes in Tax Allocation Calculation Method - The tax allocation calculation method for total and branch institutions has been adjusted, promoting the method used in the final settlement phase to the prepayment phase [3][4]. - Enterprises are now required to allocate the income tax payable up to the current month (or quarter) before deducting the prepayment tax from the total and branch institutions [4]. Modifications to Related Forms - The announcement includes modifications to the A202000 form, changing its name and data items to reflect the new calculation method [5][6]. - New items have been added to the form, such as "Total Institution Allocation" and "Actual Tax Payable," to accommodate the changes in calculation methods [6]. Case Study of A Company - A Company, registered in Beijing, has branches in Shandong, Shaanxi, and Tianjin, with specific profit figures and tax calculations for each quarter of 2025 [8]. - The allocation ratios for the branches were initially set at 10%, 40%, and 50% for the first quarter, but were later corrected to 30% and 60% for the second quarter [8][10]. - The actual profit amounts for each quarter were reported as follows: Q1: 4 million, Q2: 7 million, Q3: 13 million, Q4: 12 million [8]. Tax Calculation Details - The tax amounts and allocation for each quarter were detailed, showing how the new method impacts the tax payable and the allocation among branches [10][11][12][13]. - For instance, in Q2, the corrected allocation resulted in different tax payable amounts compared to the original calculation method [14]. Implications of the New Method - The new calculation method allows for a full allocation approach, recalculating the tax distribution for the entire year if there were inaccuracies in previous calculations or if branches were closed [14]. - The case study illustrates that the new method can lead to different tax payable amounts for branches, depending on the accuracy of prior calculations and branch status [14].

欢迎扫描下方二维码关注： 推动乡村特色产业发展 促进农产品流通税收优惠 部分鲜活肉蛋产品流通环节 免征增值税 享受主体 从事部分鲜活肉蛋产品批发、零售的纳税人 优惠内容 对从事农产品批发、零售的纳税人销售的部分鲜活肉蛋产品免征增值税。 享受条件 免征增值税的鲜活肉产品，是指猪、牛、羊、鸡、鸭、鹅及其整块或者分割的鲜肉、冷藏或者冷冻肉，内脏、头、尾、骨、蹄、翅、爪等组 织。免征增值税的鲜活蛋产品，是指鸡蛋、鸭蛋、鹅蛋，包括鲜蛋、冷藏蛋以及对其进行破壳分离的蛋液、蛋黄和蛋壳。 片图 政策依据 《财政部国家税务总局关于免征部分鲜活肉蛋产品流通环节增值税政策的通知》（财税〔2012〕75号） 来源 | 河北税务 责任编辑 | 王威 张那 刘天妮 蔬菜流通环节免征增值税 推动乡村特色产业发展 促进农产品流通税收优惠 蔬菜流通环节免征增值税 片图 享受主体 从事蔬菜批发、零售的纳税人 优惠内容 从事蔬菜批发、零售的纳税人销售的蔬菜免征增值税。 享受条件 蔬菜是指可作副食的草本、木本植物，包括各种蔬菜、菌类植物和少数可作副食的木本植物及经挑选、清洗、切分、晾晒、包装、脱水、冷 藏、冷冻等工序加工的蔬菜。蔬菜的主要品种参照《 ...

欢迎扫描下方二维码关注： 推动乡村特色产业发展 促进农业生产税收优惠 农业生产排放应税污染物的暂予 免征环境保护税 享受主体 从事农业生产的单位和个人 片图 优惠内容 农业生产（不包括规模化养殖）排放应税污染物的暂予免征环境保护税。 享受条件 从事农业生产排放应税污染物，不包括规模化养殖。 政策依据 《中华人民共和国环境保护税法》（中华人民共和国主席令第61号）第十二条第一项 来源 | 河北税务 责任编辑 | 王威 张那 刘天妮 来源 河北税务 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。 电子脱务局 =D=Kn 0 0 (四) 取得增值税异常扣税凭证未处理的 (五)国家税务总局规定的其他情形。 纳税人经批准符合政策规范可以享受减免的 税款,由于此前已经缴纳入库,纳税人可以通过 电子税务局【其他减免退库】模块办理申请退抵 已缴纳的税款。 登录电子税务局,点击【我要办税】-【一般退税 w 管理】- ...