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】- ...

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 个人与电子商务经营者订立的电子 订单免征印花税 片图 享受主体 个人与电子商务经营者 优惠内容 个人与电子商务经营者订立的电子订单，免征印花税。 享受条件 个人与电子商务经营者订立的电子订单。 政策依据 1.《中华人民共和国印花税法》第十二条第一款第八项 2.《财政部税务总局关于印花税若干事项政策执行口径的公告》（2022年第22号）第四条第七项 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。 企业招录毕业年度内高校毕业生,是否 可以导受企业招录重点群体创业就业有 美脫收政策? 国家税务总局宁波市税务局 如有疑问请拨打0574-12366 纳税缴费服务热线 或咨询主管税务机关 企业招用脱贫人口,以及在人力 资源社会保障部门公共就业服务 机构登记失业半年以上且持 ...

Group 1 - The article discusses the implementation of tax incentives for logistics companies that own or lease large commodity storage facilities, effective from January 1, 2023, to December 31, 2027, allowing a 50% reduction in urban land use tax [2][3]. - Eligible logistics companies must engage in at least one type of warehousing or transportation service and be registered as professional logistics, warehousing, or transportation enterprises [3]. - Large commodity storage facilities are defined as those with an area of 6,000 square meters or more, primarily storing various agricultural products and industrial raw materials [3]. Group 2 - The tax reduction applies to land used for storage facilities, including warehouses, oil tanks, and logistics operation support areas, but excludes land used for office or living areas [3]. - The announcement regarding the continuation of this tax incentive policy was issued by the Ministry of Finance and the State Administration of Taxation [4].

Core Viewpoint - The article discusses the tax exemption policies for agricultural wholesale markets and farmers' markets, specifically the exemption from property tax and urban land use tax until December 31, 2027, to promote rural specialty industries and facilitate agricultural product circulation [3][7]. Tax Exemption for Property Tax - Agricultural wholesale markets and farmers' markets that are used exclusively for agricultural product operations will be exempt from property tax until December 31, 2027 [3]. - For markets that also deal in other products, the property tax exemption will be determined based on the proportion of space used for agricultural transactions [3][5]. Tax Exemption for Urban Land Use Tax - Similar to property tax, agricultural wholesale markets and farmers' markets will be exempt from urban land use tax until December 31, 2027, provided the land is used solely for agricultural operations [7]. - For markets that operate with other products, the exemption will also be calculated based on the proportion of land used for agricultural transactions [7][8]. Eligibility Criteria - Agricultural wholesale markets and farmers' markets must be registered as operating entities and serve as venues for the wholesale or retail trading of agricultural products and their initial processed goods [5][8]. - Properties and land that are directly used for agricultural transactions are eligible for tax exemptions, while administrative offices, living areas, and commercial spaces not directly related to agricultural transactions are not eligible [5][8]. Policy Basis - The tax exemption policies are based on several official notifications and announcements from the Ministry of Finance and the State Administration of Taxation, including documents from 2019, 2022, and 2023 [10][11].

Core Viewpoint - The article provides a detailed guide on how to navigate the electronic tax bureau's online platform for businesses, specifically focusing on the process of handling invoice-related tasks and export tax refunds. Group 1: Accessing the Electronic Tax Bureau - Businesses must log in to the electronic tax bureau's website using their corporate identity [4] - After logging in, users can access the "Invoice Business" section through the "Hot Services" menu or by navigating through "Tax Services" [5] Group 2: Invoice Processing Steps - Once in the "Invoice Business" section, users should select "Invoice Selection Confirmation" under the "Invoice Business Processing" module [7] - In the "Invoice Selection Confirmation" interface, users need to choose "Export Tax Refund Selection" [8] - The system will then prompt users to select the type of certificate as "Invoice" and input relevant query conditions before clicking "Query" to select the VAT invoices for declaration [9] Group 3: Finalizing the Invoice Selection - After submitting the selection, the system will display a confirmation prompt for the number of invoices and total amount, which must be verified before proceeding [11] - Users must then confirm the purpose of the selected invoices in the "Purpose Confirmation" interface to complete the process [12]

欢迎扫描下方二维码关注： IIIIIIIIIIIIIIIIIII 纳税人即可以享受免抵退税 又可以享受留抵退税在办理 时是否有先后顺序? ⇧ 点 蓝字 关注 "蓝色柳林财税室" 答：纳税人出口货物或者跨境销售服务、 无形资产,适用免抵退税办法的,应当先办理 免抵退税,免抵退税办理完毕后,仍符合本公 告规定条件的,可以按规定办理留抵退税;适 用免退税办法的,对应进项税额不得用于退还 留抵税额。 纳税人出口货物或者跨境销售服务、无形 资产，适用免抵退税办法的，可以在同一申报 期内，既申报免抵退税又申请办理留抵退税。 政策依据 《财政部 税务总局关于完善增值税期末 留抵退税政策的公告》(财政部 税务总局公告 2025年第7号） 《国家税务总局关于办理增值税期末留抵 退税有关征管事项的公告》(国家税务总局公 告2025年第20号） I IIIIIIIIIIIIIIIIIII 纳税人缴回全部留抵退税后 能不能享受即征即退?纳税 人缴回全部即征即退退税款 后能不能享受留抵退税? 答:自2019年4月1日起已取得留抵退税 款的, 不得再申请享受增值税即征即退、先征 后返(退)政策。纳税人一次性将已取得的留抵 退税款全部缴回 ...

欢迎扫描下方二维码关注： 自动监测 智能 预填操作流程 ←左侧扫码了解详情 Part 02 排污系数法智能预填功能 直接将《工业行业产排污系数手册》嵌入到新电子税局，在采集和申报适用排污系数法计算方式的污染物时，通过 下拉菜单 勾选并填写少数栏次数据 ，即可实现污染物排放量的自动计算和预填申报。 每到环境保护税申报期 ，是不是看到一堆资料、数据就头痛？别慌！好消息来啦—— 重庆 环境保护税 申报智能预填功能正 式上线！ 新电子税局增加了 自动监测申报、排污系数法申报和施工扬尘抽样测算法 三项申报智能预填功能，系统自动填入数 据、计算排放量，帮你省时间、少出错哦，今天就手把手教您怎么用～ Part 0 1 自动监测申报预填功能 在 "申报计算与减免信息"环节，系统会 自动填充生态环境部门交换的自动监测数据 。您只需要确认自动监测数据预填是否 正确，如果发现预填数据和实际有差异，也能 直接手动修改、完成提交 。 | 全国统一规范电子脱务局 6重庆 | | | | | | | | | | | ■庆理*** ** 吸公司 · | | --- | --- | --- | --- | --- | --- | --- | ...