Core Viewpoint - The article emphasizes the risks associated with using online advertisements for fraudulent invoice issuance, highlighting the potential financial penalties and legal consequences for businesses that engage in such practices [5][6][7]. Group 1: Tax Compliance - Businesses should be cautious of online ads promising to assist with invoice issuance, as these may lead to issuing fraudulent invoices that cannot be deducted for tax purposes [5]. - Engaging in fraudulent activities can result in significant penalties, including back taxes, late fees, and fines, which can severely impact a company's financial health [5][6]. Group 2: Tax Benefits and Services - The article suggests that legitimate tax services and compliance strategies can provide businesses with necessary support, contrasting with the risks of fraudulent practices [10]. - It encourages businesses to explore tax benefits and services that can aid in compliance and potentially reduce tax liabilities without resorting to illegal methods [10].

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 foreign investors [2][7]. Summary by Sections Tax Credit Policy - Foreign investors can offset 10% of their reinvestment amount against their taxable income if the profits are reinvested in eligible domestic investments from January 1, 2025, to December 31, 2028 [2][3]. - If the tax treaty with a foreign government stipulates a lower tax rate on dividends and similar income, that rate will apply [2]. Eligibility Criteria - The profits must be actual distributions from Chinese resident enterprises, classified as dividends or similar equity income [2]. - Eligible reinvestments include capital increases, new establishments, and equity acquisitions, excluding stock purchases of listed companies (with some strategic investment exceptions) [2][3]. - The reinvestment must be in industries listed in the "Encouraged Foreign Investment Industry Catalog" [3]. - Foreign investors must hold the reinvested assets for at least 5 years [3]. Payment and Documentation - Profits used for reinvestment must be paid in cash directly from the profit-distributing enterprise to the invested enterprise, without prior circulation in other accounts [3]. - Documentation must be provided to the profit-distributing enterprise to avoid withholding tax on the reinvested profits [4]. Withdrawal and Tax Obligations - After 5 years, if foreign investors withdraw their investments, they must report and pay any deferred taxes within 7 days [5]. - If investments are withdrawn before 5 years, the tax benefits will be recalibrated, and any excess credits must be repaid [5]. Reporting Requirements - Foreign investors must report their reinvestment details through a unified platform managed by the Ministry of Commerce, including information about the invested enterprises and the amounts involved [5][6]. - The local commerce department will verify the submitted information and report to the provincial level [6]. Special Conditions - If the invested enterprise undergoes a restructuring that meets specific conditions, the tax credit policy can still be applied [6]. Implementation Timeline - The policy is effective from January 1, 2025, to December 31, 2028, with provisions for any remaining tax credits to be utilized until exhausted [7].

欢迎扫描下方二维码关注： 来源：北京税务 供稿：北京东城税务 (3) 客户要求变更商品品名，发票的 品名是可以想怎么开就怎么开吗? 开票的时候,品名 改成"办公用品" 吧! 点击查看 3 客户要求变更商品品名，发票的 品名是可以想怎么开就怎么开吗? 不是! 有单位和从事生产、经营活动的个人在 购买商品、接受服务以及从事其他经营活动 支付款项，应当向收款方取得发票。 q曰 取得发票时，不得要求变更品名 三 和金额。 发票明细与实际不符。 (4) 这张发票有没有问题? 我前几天给公司采买 的东西,居然发票明 细和实际不符~ 金额一样就行吧? 58936 发票明细与实际不符。 (2) 这张发票有没有问题? 有问题! 开具发票应当按照规定的时限、顺序、 栏目，全部联次一次性如实开具。 任何单位和个人不得有下列虚开发票行为: (一) 为他人、为自己开具与实际经营 业务情况不符的发票; 来源 北京税务 欢迎扫描下方二维码关注： 1 收到的发票没有填开付款方全称， 这些发票是否可以作为报销凭证? 盘盘图看 (1 收到的发票没有填开付款方全称， 这些发票是否可以作为报销凭证? 不可以！ = 单位和个人在开具发票时 必须做到按 ...

欢迎扫描下方二维码关注： 依法从国家和社会获得物质帮助的权 利。《中华人民共和国社会保险法》规 定,用人单位应当自用工之日起三十日 内为其职工向社会保险经办机构申请 办理社会保险登记,所以你们公司是依 法为你参保缴纳社保费哦。 这钱怎么是在小B 的工资里扣啊? 社保有五个险种,其中基本养老保险、基本 医疗保险和失业保险由用人单位和职工共同缴 纳的,所以公司要在她的工资里代扣代缴个人 要缴的部分。生育保险和工伤保险则全部由用 人单位缴纳。 我7-9月的试用期 也要缴社保费吗? 根据《中华人民共和国劳动合同法》第十 九条规定,试用期包含在劳动合同期限内。所 以试用期也是要缴纳社保费的。 我想先玩几个月, 再考虑工作的事。听说 可以找公司挂靠缴纳 社保? 这样是不对的。在用人单位参加社会保 险的人群都是与用人单位存在劳动关系的职 工。任何单位和个人不得通过虚构劳动关系、 伪造证明材料等方式获取社会保险参保缴费 资格。 那我不是没法缴 纳社保了吗? 你可以在户籍地参加城乡居民基本养老 保险和城乡居民基本医疗保险;也可以看看灵 活就业人员的参保规定,符合规定的可以参加 企业职工基本养老保险和基本医疗保险,在 "粤税通" ...

Core Viewpoint - The article discusses the tax policies and conditions for small and micro-profit enterprises in China, emphasizing the criteria for qualification and the benefits of tax reductions available until December 31, 2027 [3][4]. Group 1: Definition and Conditions - Small micro-profit enterprises are defined as those with an annual taxable income not exceeding 3 million yuan, total assets not exceeding 50 million yuan, and a workforce of no more than 30 employees [2]. - The criteria for qualification include not being in restricted or prohibited industries [2]. Group 2: Tax Reduction Policies - According to the announcement by the Ministry of Finance and the State Taxation Administration, small micro-profit enterprises can enjoy a 25% reduction in corporate income tax [3]. - The tax reduction policy is applicable regardless of the method of tax collection, whether it is based on accounting or fixed assessment [3]. Group 3: Application Process - Enterprises can enjoy the tax reduction by self-assessing, declaring, and retaining relevant documentation for verification [4]. - Required documentation includes proof that the business is not in a restricted industry, calculations of the number of employees, and total assets [4][5]. Group 4: Average Calculation - The number of employees and total assets should be calculated based on the quarterly average for the year [6]. - The formula for calculating the quarterly average is provided, ensuring accurate reporting for tax purposes [6]. Group 5: Prepayment and Year-End Settlement - Enterprises can enjoy the small micro-profit tax benefits during prepayment of corporate income tax if they meet the criteria at that time [7]. - If an enterprise qualifies for the tax reduction during prepayment but does not meet the criteria during year-end settlement, they must pay the tax difference [9]. Group 6: Changes in Tax Reporting - The annual tax declaration form for small micro-profit enterprises has been optimized, with specific changes noted for compliance [13]. - Small micro-profit enterprises are required to file quarterly prepayments and annual settlements [14]. Group 7: Branch Offices and Tax Calculation - Enterprises with non-legal person branch offices must aggregate the number of employees, total assets, and taxable income from all branches to determine eligibility for small micro-profit status [16]. - The tax obligations for branches are clarified under the relevant tax regulations [17]. Group 8: Choosing Between Tax Benefits - High-tech enterprises that also qualify as small micro-profit enterprises can choose the more favorable tax rate but cannot combine the benefits [20][22]. - The article advises on how to navigate the selection of tax benefits based on the enterprise's situation [22]. Group 9: Compliance Risks - Enterprises should ensure accurate reporting of the number of employees, total assets, and taxable income to avoid compliance issues [23]. - The importance of accurate calculations and declarations is emphasized to maintain eligibility for tax benefits [23].

欢迎扫描下方二维码关注： 一、基本情况 防空地下室易地建设费， 是指在人防重点城市的市区（直辖市含近郊区） 新建民用建筑 ，因条件限制不能同步配套建设防空地下室，由建设单位提出 易地建设申请 ，经有批准权限 的人防主管部门批准后，按应建防空地下室的建筑面积和规定的易地建设费标准缴纳的建设 费用。 2020年12月，《财政部关于水土保持补偿费等四项非税收入划转税务部门征收的通知》 （财税〔2020〕58号）印发， 明确自2021年1月1日起，将防空地下室易地建设费划转税务 部门征收 。随后，《国家税务总局关于水土保持补偿费等政府非税收入项目征管职责划转有 关事项的公告》（国家税务总局公告2020年第21号）印发，明确了具体的征管事项。 二、政策依据 （一）基本法律 《中华人民共和国人民防空法》。 （二）主要文件 1.《国家发展计划委员会 财政部 国家国防动员委员会 建设部印发〈关于规范防空地下室 易地建设费收费的规定〉的通知》（计价格〔2000〕474号）； 2.《国家国防动员委员会 国家发展计划委员会 建设部 财政部关于颁发〈人民防空工程建 设管理规定〉的通知》（国人防办字〔2003〕18号）； 3.《财政部 ...

Core Viewpoint - The article discusses the management and implications of abnormal VAT deduction certificates, particularly in cases involving businesses that have gone missing or are untraceable, highlighting the criteria for identifying such certificates and the procedures for handling them [14]. Group 1: Abnormal VAT Deduction Certificates - Abnormal VAT deduction certificates are identified when the input tax amount exceeds 70% of the total input tax for the same period [5]. - If the cumulative input tax amount from abnormal certificates exceeds 50,000 yuan, it is flagged for further scrutiny [6]. - Businesses that fail to file tax returns or submit false declarations may have their VAT deduction certificates classified as abnormal [5][6]. Group 2: Handling Abnormal Certificates - Taxpayers with abnormal certificates that have not yet been declared for deduction or export tax refunds are not allowed to include these amounts in their calculations [8]. - For taxpayers who have already declared deductions, there are specific procedures to follow, including the potential recovery of any refunded tax amounts [9]. - Taxpayers classified as A-level credit can submit verification requests to the tax authority within 10 working days of receiving a notification regarding abnormal certificates [12]. Group 3: Policy References - The article references two key policy documents from the State Administration of Taxation that outline the management of abnormal VAT deduction certificates and the treatment of invoices issued by missing enterprises [14].

Core Viewpoint - The article presents three effective communication formulas to enhance expression skills during interviews and professional interactions [1][12][16] Group 1: Total-Point Structure Method - The total-point structure method consists of summarizing the main conclusion, categorizing arguments, and providing detailed evidence [1][4] - It emphasizes starting with a clear conclusion, followed by categorized roles and responsibilities, and concluding with specific achievements and lessons learned [4][5] Group 2: Problem Analysis Method - The problem analysis method involves defining the problem, collecting and analyzing data, and determining solutions [8][9] - It suggests using tools like fishbone diagrams to identify root causes and their impact percentages on the problem [9] Group 3: Feelings and Expectations Method - The feelings and expectations method focuses on presenting facts, sharing feelings, and discussing future expectations [12][13] - It encourages self-awareness of emotions during the job search process and effective communication with mentors or family for feedback [13][14] - The final step involves creating a reasonable action plan that aligns personal values with career goals [15]

欢迎扫描下方二维码关注： 想要稳步提升信用积分，在行业中脱颖而出，提分关键六步攻略务必收好哦，小编将手把手教你规避扣分点，快速提 升信用等级！ 0 1 第一步：及时精准报送实名信息 2.上传职业证书（税务师/注会等）：每证 加5分个人积分 3.加入行业协会（税协/ 注会协 等）：且按要求采集了涉税行业协会入会信息的，机构 加25分 ，个人 加3分 关键要点： 涉税专业服务机构应当于首次提供涉税专业服务前，如实向税务机关报送机构及其涉税服务人员的基本信息， 并根据实际情况及时更新相关信息。 机构信息采集时要注意： 如实填写机构类别（税务师事务所、律师事务所、会计师事务所或代理记账机构等）、执业许可 证类别及证书 编码。 人员信息采集时要注意： 除姓名、证件号码等必填项外，"入职日期"也别忘，实际从事涉税专业服务业务的必须采集，从 事行政管理的人员可不采集。 常见扣分点： 涉税专业服务机构基本信息发生变更的，应当 自变更之日起30日内 向税务部门报送《涉税专业服务机构（人员）基本信息 采集表》。 涉税专业服务机构暂时停止提供涉税专业服务的，应当于完成或终止全部涉税专业服务协议后向税务部门更改服务信息和 服务状态； ...

欢迎扫描下方二维码关注： 张老板： 琪琪，关于上期内容，我还有疑惑。 您说。 张老板： 当时只关注税金了，其他介绍到的"成本、费用、损失和其他支出"，这些也是可以在计算应纳税所得额时 扣除的吗？ 这题我会！是可以扣除的，但前提是：企业实际发生的与取得收入有关的、合理的支出。 张老板： 都包含什么？ 1.成本： 包括直接费用和 间接费用 ，如原材料、燃料、动力等消耗及商品进价成本等。 2.费用： 涵盖销 售费用、管理费用和财务费用，如广告费、劳动保险费、利息净支出等。 3.损失： 包括营业外支出、自 然灾害或意外事故损失等。此外，还有特定的扣除项目如工资薪金支出、社会保险费等。 【政策依据】 1.《中华人民共和国企业所得税法实施条例》第二十九条规定：企业所得税法第八条所称成 本，是指企业在生产经营活动中发生的销售成本、销货成本、业务支出以及其他耗费。2.《中华人民共和 国企业所得税法实施条例》第三十条规定：企业所得税法第八条所称费用，是指企业在生产经营活动中发 生的销售费用、管理费用和财务费用，已经计入成本的有关费用除外。3.《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 ...