Core Viewpoint - The article discusses the types of expenses that can be directly deducted when calculating taxable income for enterprises, emphasizing the importance of understanding which taxes and expenditures qualify for deductions [3][5]. Summary by Sections Deductible Expenses - Enterprises can deduct actual expenses related to income generation, including costs, fees, taxes, losses, and other reasonable expenditures when calculating taxable income [3]. Types of Taxes - The article specifies various taxes that qualify for deduction, excluding corporate income tax and allowable VAT deductions. These include consumption tax, resource tax, urban maintenance and construction tax, land value-added tax, education fee surcharges, local education surcharges, property tax, vehicle and vessel tax, urban land use tax, stamp tax, and environmental protection tax [4][5]. Example Calculation - An example is provided where a manufacturing enterprise with a profit of 4 million yuan pays 500,000 yuan in VAT, with 300,000 yuan being deductible. The total deductible taxes amount to 60,000 yuan, leading to a taxable income of 3.94 million yuan after deductions [5]. Legal Basis - The article cites the "Corporate Income Tax Law of the People's Republic of China" and its implementation regulations, which outline the criteria for deductible expenses and the definition of taxes eligible for deduction [5]. Future Topics - The article hints at future discussions regarding other compliant expenditures that can be deducted before tax [5].

Core Viewpoint - The article provides a step-by-step guide for taxpayers on how to correct or void their monthly (quarterly) business income tax declarations using the Natural Person Electronic Tax Bureau (Web version) [2][3][4]. Summary by Sections Introduction - The article aims to assist taxpayers in understanding the operational processes of the Natural Person Electronic Tax Bureau through a video series [2]. Step-by-Step Guide - Step 1: Log in to the Natural Person Electronic Tax Bureau using the personal income tax app or password [2]. - Step 2: Navigate to "Query" and select "Declaration Query (Correction/Void Declaration)" [2]. - Step 3: Click on "Completed" and then "View" to access the operation interface [3]. - Step 4: Click "Modify" to enter the "Input Investment Unit Information" screen and proceed [3]. - Step 5: Modify data in the "Input Tax Calculation Information" screen and continue [3]. - Step 6: In the "Input Tax Exemption Amount" screen, read the prompts and proceed [3]. - Step 7: Confirm the declaration information in the "Confirm Declaration Information" screen and finalize the correction [3]. - Step 8: If the correction period has been declared but not paid, or if the taxable amount is zero, the declaration can be voided directly [4]. Conclusion - The article encourages taxpayers to learn the correction process and invites them to watch the instructional video for further assistance [4].

欢迎扫描下方二维码关注： 1.在中华人民共和国境内书立应税 凭证、进行证券交易的单位和个人，为 印花税的纳税人,应当依照本法规定缴 纳印花税。 2.本法所称应税凭证,是指本法所 附《印花税税目税率表》列明的合同、 产权转移书据和营业账簿。 【政策依据】 《中华人民共和国印花税法》第一条、 第二条 我们合同里有写金额, 计税依据是按这个金 额来算吗? 《中华人民共和国印花税 法》第五条有规定,应税合 同的计税依据按照合同列明 的金额来计算,但不包括合 同列明的增值税税款哦。 那如果有的合同里 没写金额呢? 那就要按这一条规 定来执行。 TOL 应税合同、产权转移书据未列明金 额的,印花税的计税依据按照实际结算 的金额确定。 计税依据按照前款规定仍不能确定 的，按照书立合同、产权转移书据时的 市场价格确定;依法应当执行政府定价或 者政府指导价的,按照国家有关规定确 定。 那啥时要申报缴纳 印花税呢? 除了证券交易印花税外,其他 应税凭证的印花税是按季、按 年或者按次计征的。具体的要 求看这里。 lle E T 实行按季、按年计征的→自季度、 年度终了之日起十五日内申报缴纳税款 实行按次计征的→自纳税义务发生 之日 ...

Group 1 - The article discusses the procedures for tax declaration and employment information collection in Shanxi province, emphasizing the importance of compliance with national regulations [4][5]. - It highlights the availability of a unified electronic tax system for various tax declarations, including value-added tax and corporate income tax [5][10]. - The article provides instructions for users to access specific services related to employment and tax, indicating a focus on supporting self-employed individuals and veterans [4][5]. Group 2 - The article mentions the integration of employment data into a national monitoring system aimed at promoting rural revitalization [5]. - It outlines the steps for collecting personnel information for the year 2024, indicating a proactive approach to data management in the employment sector [5]. - The content includes reminders about the non-official nature of the platform and encourages readers to engage in learning and sharing experiences [10].

来源山西税务税宣速递 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。 欢迎扫描下方二维码关注： 问 纳税人符合"六税两费"减免条件，通过 电子税务局申报印花税，税源信息采集 后，没有享受"六税两费"减免，减免税 额为0，该如何处理呢？ 解析 ：若纳税人符合"六税两费"普惠性减免政策， 无需在采集印花税税源时自行选择，系统会在申报时自动判定是否符合享受"六税两费"普 惠性减半征收并勾选。 在采集完印花税税源后，会在申报卡片页面显示减免税额。 纳税人在申报界面核实减半后的应补（退）税额无误后，点击【提交申报】。如涉及税款，点击【立即缴款】完成税款缴纳。 ...

Core Viewpoint - The article provides a step-by-step guide on how to issue blue invoices for the sale of self-produced agricultural products, emphasizing the ease of the process through digital platforms [2][3]. Group 1: Invoice Issuance Process - Step 3 outlines the navigation path to access the blue invoice issuance section on the electronic tax bureau [2]. - Step 4 involves selecting the type of invoice, specifically ordinary invoices or those for specific businesses like self-produced agricultural products [2]. - Step 5 requires filling in the buyer's information, including the company name and tax number, with an option to skip the tax number for individual buyers [3]. - Step 6 details the need to input project name, unit, quantity, and other relevant information in the invoice [3]. - Step 7 emphasizes the importance of previewing the information before clicking to issue the invoice [3]. Group 2: Common Questions and Policy References - Q1 addresses the types of self-produced agricultural products eligible for VAT exemption, which includes products directly sold by agricultural producers [3]. - Q2 explains how individuals can apply for invoices for self-produced agricultural products through platforms like "Yue Tax Pass" and the electronic tax bureau app [3]. - The article cites relevant policy documents, including the "Interim Regulations on Value-Added Tax of the People's Republic of China" and the notice on the taxation scope of agricultural products [3].

欢迎扫描下方二维码关注： 张老板： 工资、薪金支出在扣除的时候有哪些注意事项？ 首先，要明确工资薪金支出的概念。《中华人民共和国企业所得税法 实施条例》第三十四条规定：企业发生的合理的工资薪金支出，准予 扣除。前款所称工资薪金，是指企业每一纳税年度支付给在本企业任 职或者受雇的员工的所有现金形式或者非现金形式的劳动报酬，包括 基本工资、奖金、津贴、补贴、年终加薪、加班工资，以及与员工任 职或者受雇有关的其他支出。 我们要注意，工资、薪金得是实际发生的才行。企业得真真切切地把 钱发给员工，不能光记账没有实际支付哦。 【举例说明】 A企业2024年度计提应发工资100万元，实际发放工资 80万元。那么，准予税前扣除实际支出金额80万元。 张老板： 哦，明白了，那是不是随便发多少都能扣除呀？ （一）企业制订了较为规范的员工工资薪金制度； （二）企业所制订的工资薪金制度符合行业及地区水平； 可不是这样，这些支出得合理。具体而言，税务机关在对工资薪金进 行合理性确认时，可按以下原则掌握： （三）企业在一定时期所发放的工资薪金是相对固定的，工资薪金的 调整是有序进行的； （四）企业对实际发放的工资薪金，已依法履行了代扣代 ...

欢迎扫描下方二维码关注： 申请审查调解协议 需提交哪些材料？ 在调解书送达前 经调解组织调解达成调解协议的 双方当事人可以 自调解协议生效之日起 十五日内 共同向有管辖权的仲裁委员会 提出仲裁审查申请 当事人能撤回仲裁审查申请吗？ 仲裁委员会经审查认为 调解协议的形式和内容合法有效的 应当制作调解书 《劳动人事争议仲裁办案规则》第七十四条规定，当事人申请审查调解协议，应当向仲裁委员会提交 仲裁审查申请书、调解协议和身份证明、资 格证明以及其他与调解协议相关的证明材料 ，并提供双方当事人的 送达地址、电话号码等联系方式 。 仲裁委员会审查调解协议 应当自 受理仲裁审查申请之日起 五日内 结束 因特殊情况需要延期的 经仲裁委员会主任或者 其委托的仲裁院负责人批准 可以延长五日 仲裁委员会完成调解协议审查 的法定期限是多长？ 调解书的内容 调解书经双方当事人签收后 发生法律效力 经仲裁审查确认的调解书 何时发生法律效力？ 本期编辑：王瑶 来源 人力资源和社会保障部微信公众号 应当与调解协议的内容相一致 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 ...

Core Viewpoint - The article discusses the introduction of convenient third-party payment methods for social insurance fee payments, allowing small and micro enterprises to use platforms like Alipay and WeChat for easier transactions [1][16]. Group 1: Steps for Social Insurance Fee Payment - Step 1: Employers log into the new electronic tax bureau and navigate to the "Unit Social Insurance Fee Declaration" module [2]. - Step 2: After completing the declaration and verifying the information, employers click "Submit Declaration" [3]. - Step 3: The system automatically redirects to the payment interface, where the "Third-party Payment" option is selected [4]. - Step 4: Employers can use platforms like Cloud Flash Payment, Alipay, or WeChat to scan a QR code for online payment [5][14]. - Step 5: Upon successful payment, the system displays a "Payment Successful" message [6][15]. Group 2: Social Insurance Fee Management Client - Step 1: Employers log into the social insurance fee management client, click on "Social Insurance Fee Declaration" and refresh the data [8]. - Step 2: After confirming the declaration information, employers select the data to be declared and click "Submit Declaration" [10]. - Step 3: In the payment interface, employers select the "Scan Payment" option [12]. Group 3: Common Questions and Answers - Question: How to handle new insured personnel after the social insurance fee has been declared? Answer: The additional personnel can be declared separately without needing to void the previous declaration [18]. - Question: What to do if the payment status shows "Processing"? Answer: Employers can refresh the payment status in the "Declaration Record" section [18]. - Question: How to pay for social insurance fees for new employees? Answer: Use the "Annual Payment Wage Declaration" function in the management client to declare and pay for new employees [18].

欢迎扫描下方二维码关注： 定有所不同,小税滴已经为您梳理好了,一起来了解 下吧! ▶情形 会融企业/非金融企业向金融企业借款 非金融企业向金融企业借款的利息支出、金 融企业的各项存款利息支出和同业拆借利息支 出、企业经批准发行债券的利息支出,准予扣 除。 情形二 ▲ 非会融企业向非金融企业借款 非金融企业向非金融企业借款的利息支出, 不超过按照金融企业同期同类贷款利率计算的数 额的部分,准予扣除。 也可以 晨金融企业对某些企业提供的实际贷款利率 企业向美联企业借款 企业从其关联方接受的债权性投资与权益性 投资的比例超过规定标准而发生的利息支出,不 得在计算应纳税所得额时扣除。 ▷情形三 接受关联方债权性投资与其权益性投资比例: 金融企业为5：1 其他企业为2：1 不超过以上规定比例和税法及其实施条例 有关规定计算的部分,准予扣除。 温馨提示 1 )企业如果能够按照税法及其实施条例的有关 规定提供相关资料,并证明相关交易活动符合独 立交易原则的;或者该企业的实际税负不高于境 内关联方的,其实际支付给境内关联方的利息支 出,在计算应纳税所得额时准予扣除。 温馨提示 1 )企业在按照合同要求首次支付利息并进行税 前 ...