Core Viewpoint - The article discusses various tax incentives and reductions for small and micro enterprises, high-tech companies, and specific industries in China, aimed at promoting economic growth and innovation [2][3][4]. Group 1: Tax Reductions for Enterprises - Small and micro enterprises that meet certain criteria can enjoy exemptions from corporate income tax [3]. - High-tech enterprises that require support can be taxed at a reduced rate of 15% [3]. - Newly established high-tech enterprises in special economic zones and Shanghai Pudong can also benefit from corporate income tax reductions [3]. Group 2: Specific Industry Incentives - Enterprises involved in integrated circuit production with a line width of less than 28 nanometers can receive corporate income tax exemptions [3]. - Integrated circuit design companies are eligible for tax reductions, as well as those involved in integrated circuit equipment and materials [3][4]. - Software companies and key software enterprises can also benefit from corporate income tax reductions [4]. Group 3: Regional and Special Policies - Enterprises in western regions and specific economic development zones, such as Xinjiang and Hainan, can be taxed at a reduced rate of 15% [4]. - The Beijing Winter Olympics organizing committee and related events are exempt from corporate income tax [4]. - Other unspecified tax reduction policies are available for various enterprises [4].

Core Viewpoint - The article emphasizes the importance of tax credit evaluation results as a "golden signboard" for enterprises, highlighting its role in integrity, bidding, financing, and policy benefits. Group 1: Tax Credit Evaluation Process - The electronic tax bureau app allows users to quickly check the tax credit evaluation results of enterprises [1] - Users can log in to the app, switch to the required enterprise, and access the tax credit management section to view evaluation results [2] - The system displays credit evaluation results for the past three years, with options to view detailed scoring and deduction standards [3] Group 2: Individual Income Tax Special Deductions - Taxpayers must confirm or report their eligibility for individual income tax special deductions through the app from December 1 to December 31 [8] - Medical expenses exceeding 15,000 yuan after insurance reimbursement can be deducted, with a limit of 80,000 yuan for the year [11][21] - Taxpayers can choose to deduct medical expenses for themselves or their spouse, while expenses for minor children can be deducted by either parent [13] Group 3: Important Considerations for Deductions - Taxpayers should retain original or copied receipts for medical services and insurance reimbursements for verification [15] - If both spouses have qualifying medical expenses, they can choose to deduct all expenses under one spouse, with a combined maximum deduction limit of 160,000 yuan [17] - Medical expenses incurred across different years can be deducted based on the settlement date of the expenses [18][19]

Core Viewpoint - The article explains the differences between "taxable income" and "tax payable," detailing their definitions and calculation methods. Group 1: Definitions - Taxable income is the total revenue of an enterprise for each tax year, minus non-taxable income, exempt income, various deductions, and allowable carryforward losses from previous years [5][8]. - Tax payable is calculated by multiplying the taxable income by the applicable tax rate, then subtracting any tax reductions or credits as per the Corporate Income Tax Law of the People's Republic of China [6][11]. Group 2: Calculation Methods - The calculation of taxable income follows the accrual basis principle, where income and expenses are recognized in the period they occur, regardless of cash flow [8]. - Two methods for calculating taxable income are provided: 1. Direct calculation method: Total revenue minus non-taxable income, exempt income, deductions, and allowable carryforward losses [9][10]. 2. Indirect calculation method: Adjusting the total accounting profit by adding or subtracting amounts as per tax law adjustments [10][11]. Group 3: Policy Basis - The article references the Corporate Income Tax Law and its implementation regulations as the legal basis for the definitions and calculations discussed [12][25].

Group 1 - The article provides a detailed guide for individual businesses to check their tax status through the electronic tax bureau, specifically focusing on whether they are under the fixed quota taxation system or the account-based taxation system [2][3]. - It outlines the steps for accessing the tax information, including logging into the electronic tax bureau, navigating to the relevant sections, and entering the necessary query conditions [3][6]. - The article includes specific tax categories and rates applicable to businesses, such as value-added tax and personal income tax, along with their respective tax rates and execution periods [5]. Group 2 - The electronic tax bureau offers various services, including tax payment information, preferential policies, and taxpayer information queries, which can be accessed through a digital account [7][11]. - The article emphasizes the importance of accurate tax information and provides guidance on how to correct any discrepancies in social insurance data, which is essential for tax reporting [16]. - It encourages users to utilize the online assistance feature for any difficulties encountered during the tax process, ensuring that businesses can receive timely support [13].

在日常生活中，我们总是会看到形形色色的各类广告，在广告涉及到的设计、制作、发布等多个流程中，"文化事业建设费"如何缴纳呢？ 欢迎扫描下方二维码关注： | 身份不同， 一 "税"责不同 | | --- | | 01 如果您是"广告策划和广告设计方" | | 业务实质 ：属于 现代服务 。 | | 增值税 ：一般纳税人适用 6% 的税率。 | | 文化事业建设费 ：不需要缴纳。 | | 02 如果您是"广告制作方" | | 业务实质 ： 如果委托方提供材料 ，受托方仅仅按照委托方要求制造货物并收取加工费的话，属于 加工服务 。 如果委托方不提供材料 | | ，受托方提供材料并制造货物且收取加工费的话，属于 。 销售货物 | | 增值税 ：一般纳税人适用 13% 的税率。 | | 文化事业建设费 ：不需要缴纳。 | | 03 如果您是"广告发布方" | | 业务实质 ：利用图书、报纸、杂志、广播、电视、电影、幻灯、路牌、招贴、橱窗、霓虹灯、灯箱、互联网等各种形式为客户的商 | | 品、经营服务项目、文体节目或者通告、声明等委托事项进行宣传和提供相关服务的业务活动。包括广告代理和广告的发布、播映、宣 | | 传、展示 ...

欢迎扫描下方二维码关注： 来源：扬州市税务局 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。 务平台开具的纸质发票)，自然人通过个人所得税 APP "办&查" - "个人票夹" 推送至本单位后, 单位 可进行查看下载等操作。 审核：江苏省税务局企业所得税处 编发：江苏省税务局纳税服务和宣传中心 来源 江苏税务 首页 我要办税 全国统一规范电子税务局 2 山西 我要查询 公众服务 地方特色 操作步骤看过来! 进入"发票业务" 办理模块,点击【收票 箱】,即可看到自然人推送的发票; 国际一规范电子脱贫困 ◎山西 发票/含 型作指引 红字发票开具金额(元) 0.00 0.00 蓝字发票累计税额:0.00元 红字发票累计税额:0.00元 已开息: 0张 蓝字发票数量:0张 红字发票数量:0张 用雪业务办理 lo D 11 L 176 发票勾选确认 发票查询统计 发票查验 涉税信息查询 海关缴款书采 发票入 ...

Core Viewpoint - The article outlines the implementation of a pilot program for prize invoices aimed at stimulating consumer demand and supporting economic growth through increased spending in various sectors such as retail, dining, and tourism [2][5]. Policy Goals - The primary goal is to enhance consumer enthusiasm and unlock spending potential in key sectors, thereby providing robust support for economic stability and growth [2]. - The pilot program will be conducted in approximately 50 cities, focusing on those with large populations and strong economic potential, with a duration of six months [2]. Support Directions - The pilot cities will organize lottery draws for consumers who purchase goods and services above a specified invoice amount, with a minimum threshold set at 100 yuan [2]. - The maximum prize amount for a single invoice is capped at 800 yuan, with cities determining the winning invoice ratio and prize structure [2]. Work Procedures - Local authorities are required to submit applications for the pilot program, detailing their implementation plans and addressing existing challenges in boosting consumption [3][4]. - A competitive evaluation process will be used to select cities for the pilot, with specific criteria including consumer spending rankings [4]. Funding and Performance Evaluation - Central government funding for the pilot cities is tiered based on city size, with allocations of up to 3 billion yuan for super-large cities, 2 billion for large cities, and 1 billion for others [5]. - After the pilot period, cities must conduct self-evaluations and submit performance reports by the end of August 2026 [5]. Work Requirements - Provincial departments are tasked with coordinating efforts and ensuring that pilot cities adhere to the established timelines and objectives [6]. - There is an emphasis on the use of technology for managing the lottery and prize distribution, ensuring transparency and security in the process [6]. Promotion and Supervision - Authorities are encouraged to promote the program widely to engage consumers and create a favorable environment for participation [6]. - A robust supervision mechanism is to be established to prevent fraud and ensure compliance with the program's rules [6].

那么该如何规范开具呢? 一起来学习下! @浙江税务 欢迎扫描下方二维码关注 : 微信搜 一搜 蓝色柳林财税室 涉税专业服务机构及涉税服务人员为委托 人提供涉税专业服务,应当如实准确按照涉 税专业服务类别对应的商品和服务税收分类 编码开具发票。 哪些属于笼税专业服务 涉税专业服务 包括以下内容 | √ 纳税申报代办 √ 一般税务咨询 | | | --- | --- | | G 专业税务顾问 | | | √ 涉税鉴证 | √纳税情况审查 | 如何规范开具 1 登录电子税务局,选择【企业业务】, 验入纳税人识别号、身份证号/手机 ☑ 其他税务事项代办 ☑ 其他税务代理 / C 11 113 111 号、密码，点击【登录】。 2 依次点击【我要办税】—【发票使 用】-【蓝字发票开具】,进入蓝 字发票开具页面。 电子系列局（1980 3 点击【立即开具】,选择发票类型, "选择票类"选择" 增值税专用发 票"或" 普通发票 "点击 【确定】 ， 跳转至提示选择【是】。 @浙江税务 5-> 2 选择已采集的涉税专业服务协议的 单位。 5 填写购买方信息、销售方信息、开票 信息等内容,确认无误后点击【发票 开具】即完成开票 ...

欢迎扫描下方二维码关注： 下面将为您详细介绍 新办纳税人有哪些途径了解 涉税专业服务机构！ 纳税人问： 税小夏答： 资业专的构机务服业专税涉看查道渠等pp A 税得所人个、局务税子电、台平务服税纳66321 、网官局总务税家国过通以可您 。构机务服业专税涉的信诚、业专择选主自，息信等级等用信、员人业从、质 渠道一 国家税务总局官网 操作途径：【纳税服务】-"我要查"的【涉税专业服务机构查询】 我刚成立了一家公司，想找机构帮我们做税务事项代办等涉税业务，有什么渠道可以了解这些涉税专业服务机构呀？ 操作途径：【我要查询】-【涉税专业服务机构（人员）信用信息查询】 渠道二 厦门税务官网 渠道三 12366纳税服务平台 操作途径：国家税务总局-【纳税服务】-"12366纳税服务平台"-【涉税专业服务】-【涉税专业服务机构公告栏】 渠道四 电子税务局 操作途径：【公众服务】-【涉税专业服务机构信息公告和查询】 渠道五 个人所得税App 委托方发起途径： 电子税务局【企业业务】方式登录，点击【我要办税】-【涉税专业服务】-【我的代理机构】-【新增】进行 操作。 操作途径：【办&查】-【查询】-【涉税专业服务机构】 渠道六 ...

点击上方"蓝字"，轻松关注我们 欢迎扫描下方二维码关注： s a 这部分可以 扣除列支! 可是 -不小心花多了 比如广告费 汇算清缴的时候 记得税前扣除。 最多税前 FALL 扣除10万。 企业发生的 符合条件的广告 费和业务宣传费 支出，除国务院 财政、税务主管部 门另有规定外, 不超过当年销售( 营业)收入15%的 部分,准予扣除。 多出的5万，可咋 办? 过期作废了? 别担心 超出比例的部分不会"作废" 可以 结转扣除 啥是结转扣除? 4++±+□ 17△ 辑及拍场 简单的说就是 给企业发了一张 -应纳税额"超额延时抵扣券" 超过限额部分 可以在以后年度扣除 我先用这么多。 2026年度 2025年度 我接着用。 这种可"续用"的优惠 太好了!就只有广告 费支出可以这样吗? 当然不是- 还有这些情形也可以 按规定"续用" 但一定要注意结转扣除上 "限时"或"限额"的条件 企业发生的公益性捐赠支出,在 年度利润总额12%以内的部分,准予 在计算应纳税所得额时扣除；超过年 度利润总额12%的部分,准予结转以 后三年内在计算应纳税所得额时扣除。 除国务院财政、税务主管部门另 有规定外,企业发生的职工教育经费 ...