欢迎扫描下方二维码关注： (二) 养老机构符合小型微利企业所得税优惠 条件的，减按 25% 计算应纳税所得额，按 20% 的税率缴纳企业所得税。 按 25% 计算 应纳税所得额 -1-1- 按 20% 的税率 缴纳企业所得税 政策依据 《财政部 税务总局关于进一步支持小微企业和个 体工商户发展有关税费政策的公告》(2023 年第 12 号) 第三条 政策执行期限 2023 年１月１日至 2027 年 12 月 31 日 (三)对社保基金会及养老基金投资管理机构 在国务院批准的投资范围内，运用养老基金投资 取得的归属于养老基金的投资收入，作为企业所 得税不征税收入。 政策依据 《财政部 税务总局关于基本养老保险基金有关投 资业务税收政策的通知》(财税〔2018〕95 号)第二条 政策执行期限 自 2018 年 9 月 20 日起执行 个人所得税 (一) 个人通过非营利性的社会团体和政府部 门向福利性、非营利性的老年服务机构的捐赠, 在缴纳个人所得税前准予全额扣除。 政策依据 《财政部 国家税务总局关于对老年服务机构有关 税收政策问题的通知》(财税〔2000〕97 号)第二条 政策执行期限 自 2000 年 10 ...

欢迎扫描下方二维码关注： 小 按最低工资标准为员工缴纳社会 保险费是不合法的，社会保险费必须 按时足额缴纳! 社会保险费、个人所 得税、企业所得税申报的员工人数及 工资基数应符合关联逻辑性。 政策依据：《中华人民共和国社会保险 法》第六十条 小王，公司每月 多给你500元，就 不给你缴纳社会 情形二 不给你纷 保险费了 这可不行。 r / > 王 老板 根据《劳动法》《社会保险法》 《社会保险费征缴暂行条例》等法律 法规明确规定，参加社会保险、缴纳 社会保险费是用人单位和劳动者的法 定义务,用人单位应当自用工之日起 30日内为其职工申请办理社会保险 / 登记。 小罗,你与公司 没有规定；是 按公司规定；是 不用给你缴纳社 情形三 这可不行。 Hala l 小 J= [ 已实际用工，但未签订劳动合 同的，不影响劳动关系的建立。建 立劳动关系后用人单位就有义务为 职工办理社保费登记，并按规定足 额申报缴纳社会保险费。 今天办 续, 雪 情形四 小子 经理 oo 7 这可不行。 《劳动合同法》第十九条规 定，试用期包含在劳动合同期限 内。用人单位在试用期间也必须 依法为员工参加社会保险并缴纳 社会保险费。 t a ...

Group 1 - The article discusses the refund process for vehicle purchase tax when a vehicle is returned due to quality issues, highlighting the case of a customer named Xiao Ming who returned a vehicle and applied for a tax refund [2][3]. - According to the "Vehicle Purchase Tax Law of the People's Republic of China," taxpayers can apply for a refund of the vehicle purchase tax if they return a vehicle to the manufacturer or seller, with the refund amount based on the tax paid and reduced by 10% for each year since payment [3][4]. - The calculation formula for the refund amount is specified as: Refund Amount = Tax Paid × (1 - Years of Use × 10%), ensuring that the refund amount cannot be negative [4]. Group 2 - The article provides a reminder that the information shared is for educational purposes and not an official tax standard, encouraging readers to engage in learning and sharing experiences [8].

Group 1 - The article discusses common misconceptions regarding the deduction of employee education expenses for taxpayers [12][14]. - It outlines the definition of external vouchers for corporate income tax deductions, which include invoices, financial receipts, and other proof of expenditure [13][14]. - The article clarifies that enterprises eligible for the 15% preferential tax rate under the Western Development policy can also enjoy other tax incentives simultaneously [15][16]. Group 2 - It explains that the historical cost of fixed assets is the actual expenditure incurred when acquiring the asset, and adjustments to the tax basis due to appreciation or depreciation are generally not allowed [17][18]. - The treatment of assets obtained from the withdrawal or reduction of investment in another enterprise is detailed, specifying how to recognize investment recovery and dividend income [19][20].

Core Viewpoint - The article discusses the exemption of value-added tax (VAT) for various types of feed products in China, highlighting the categories of feed that qualify for this exemption and the relevant policies governing it [2][3][4]. Summary by Categories Types of Feed Eligible for VAT Exemption - Single bulk feed, mixed feed, compound feed, premix feed, and concentrated feed are all exempt from VAT [4]. - Single bulk feed includes products derived from a single source such as bran, distiller's grains, fish meal, and various types of oilseed meals, excluding soybean meal [5]. Definitions of Feed Categories 1. **Single Bulk Feed**: Products derived from a single animal, plant, microorganism, or mineral source, including bran, fish meal, and certain oilseed meals [5]. 2. **Mixed Feed**: Composed of two or more single bulk feeds, grains, and feed additives, with a minimum of 95% of the total being single bulk feeds and grains [5]. 3. **Compound Feed**: Formulated to meet the nutritional needs of specific animals at different growth stages, excluding water [5]. 4. **Premix Feed**: A uniform mixture providing essential trace elements and vitamins required for animal growth, consisting of various components [5]. 5. **Concentrated Feed**: A mixture of protein, premix feed, and minerals [5]. Relevant Policies - The article references several official notifications regarding the VAT exemption for feed products, including the Ministry of Finance and the State Administration of Taxation's guidelines [6][9].

欢迎扫描下方二维码关注： 旅客在所购机票所有行程结束后180天内， 可通过航空运输企业或代理企业的官网、移动客户端、服务电话等渠道申请开 具航空运输电子客票行程单（以下简称电子行程单），不含退票、选座、逾重行李等附加服务； 超过180天的，按照旅客与航 空运输企业的约定执行。 前期我们已经了解了 12306铁路电子客票的开具流程 ↓↓↓ 今天我们来看下 航空运输电子行程单 如何开具 吧 以 厦门航空 微信小程序 为例 登录航空公司官网或App端，寻找【报销凭证】 等模块，注意各渠道开具电子发票（航空运输电子客票行程单）的路径可 能不同。 进入厦门航空微信小程序后，点击页面 【服务大厅】 。 0 1 选择 【机票服务】-【报销凭证】 自助线上办理。 0 3 在开具页面点击 【立即开票】 。 0 2 0 4 可以选择 【电子行程单】 和 【电子发票】 两种形式，分别对应电子发票（航空运输电子客票行程单）和电子发票（普通 发票）。 ▼ 电子发票（航空运输电子客票行程单） ，票样如下。 厦门航空目前支持开具 电子发票（普通发票） ，票样如下。 1.电子行程单需在机票行程结束后申请。 2.旅客购买国际及港澳台地区航空旅 ...

Core Viewpoint - The article provides a detailed guide on how to fill out the VAT declaration forms for businesses, particularly focusing on the simplified taxation method for selling used equipment and fixed assets. Group 1: VAT Declaration Process - The first step involves converting the gross sales amount into a net sales amount using a 3% tax rate, where net sales = gross sales / (1 + 3%) [5] - The second step requires selecting the appropriate tax reduction code for used goods and filling in the corresponding tax reduction amounts in the VAT reduction declaration details [5][8] - The final step includes completing the main VAT declaration form with the simplified taxation sales amount, the calculated tax payable, and the total tax amount after reductions [5][8] Group 2: Tax Reduction Details - The tax reduction for selling used equipment is calculated at a rate of 1% of the net sales amount, which must be documented in the VAT reduction declaration details [5][8] - The system will automatically generate the main VAT declaration data after completing the supplementary forms [5][8] Group 3: Important Tax Filing Dates - The article outlines specific dates for filing various taxes, including VAT, income tax, and other related taxes, emphasizing the importance of timely submissions [14][18]

Policy Introduction - The policy allows taxpayers to deduct expenses related to the care of children under three years old at a standard rate of 2000 yuan per month per child, effective from January 1, 2023, up from the previous 1000 yuan [2][3]. Common Questions - **Question 1**: The definition of children eligible for the deduction includes biological children, adopted children, stepchildren, and children under guardianship, regardless of their place of birth [2]. - **Question 2**: Parents can choose to deduct 100% of the amount by one parent or split it 50% each, and this choice cannot be changed within the same tax year [2]. - **Question 3**: The deduction period starts from the month of the child's birth until the month before the child turns three years old, aligning with the education deduction period [3]. Reporting Process - To report the deduction, taxpayers must log into the personal income tax app, select the relevant options, and provide the necessary child identification information [4][5]. - Taxpayers can set the deduction ratio to either 100% or 50% based on their situation and choose between two reporting methods: through the withholding agent or self-reporting during annual reconciliation [6][29].

Group 1 - The article discusses the upcoming changes in tax reporting and payment obligations for various taxes, including value-added tax, corporate income tax, and individual income tax, which are to be implemented starting from October 2025 [8][11][12]. - Internet platform enterprises are required to report identity and income information of operators and employees within their platforms for the first time between October 1 and October 31, 2025 [12][13]. - The corporate income tax prepayment declaration form will undergo revisions, including the addition of new reporting items and adjustments to the calculation sections [11][15]. Group 2 - From October 1, 2025, internet platform enterprises will handle withholding declarations and agency declarations for their employees according to the new regulations issued by the State Taxation Administration [13]. - Taxpayers can opt for electronic tax services or remote assistance through the "Yueyue" service for tax payment and inquiries, enhancing convenience in tax compliance [14][16][17]. - The article emphasizes the importance of timely compliance with the new tax reporting requirements to avoid penalties and ensure smooth operations for businesses [10][11].

Key Points Summary Core Viewpoint - The article addresses common questions related to tax deductions and invoice management for businesses, providing clarity on the rules and procedures for VAT deductions and personal income tax calculations. Group 1: VAT Deductions - From March 1, 2020, VAT general taxpayers can deduct VAT on invoices issued from January 1, 2017, without the need for certification, verification, or declaration deadlines [1] - Companies cannot deduct input VAT for expenses related to employee rewards, such as purchasing tickets for collective welfare projects [2] Group 2: Invoice Management - Businesses and individual entrepreneurs can query and download electronic invoice information through their tax digital accounts, while individuals can use the personal income tax app to access their invoices [4] - When issuing invoices to individuals, the issuer must select the option to issue to a natural person and input the individual's taxpayer identification number for the invoice to be visible in their personal tax app [6] - The electronic invoice service platform allows for the copying of previously issued invoices to streamline the invoicing process [8] Group 3: Personal Income Tax on Pension - Retired employees receiving enterprise annuities are taxed separately from their comprehensive income, with specific calculations based on the frequency of withdrawals [18] - For quarterly withdrawals, the average monthly amount is calculated, and the applicable tax rate is determined based on the monthly tax rate table [20] - There is no need for annual reconciliation for enterprise annuities taxed separately under the current regulations [21]