欢迎扫描下方二维码关注： 初级产品。具体征税范围为: (一) 限食 粮食是指各种主食食科植物果实的总称。 小麦、稻谷、玉米、高梁、谷子和其他 杂粮(如:大麦、燕麦等); 经碾磨、脱壳等工艺加工后的粮食(如: 面粉,米,玉米面、渣等); 切面、饺子皮、馄饨皮、面皮、米粉等 粮食复制品。 不包括:以粮食为原料加工的速冻食品、 方便面、副食品和各种熟食品。 (二) 蔬菜 蔬菜是指可作副食的草本、木本植物的总称。 各种蔬菜、菌类植物和少数可作副食的 木本植物。 经晾晒、冷藏、冷冻、包装、脱水等工 序加工的蔬菜,腌菜、咸菜、酱菜和盐 溃蔬菜等。 (三) 烟叶 烟叶是指各种烟草的叶片和经过简单加工的叶片。 晒烟叶 是指利用太阳能露天晒制的烟叶; 晾烟叶 是指在晾房内自然干燥的烟叶; 初烤烟叶 是指烟草种植者直接烤制的烟叶。 不包括:专业复烤厂烤制的复烤烟叶。 仍日小ポイボ 六十〇 (年司) 显示：11 可供食用的果实,如水果、果干(如荔枝 干、桂圆干、葡萄干等）、干果、果仁、 果用瓜(如甜瓜、西瓜、哈密瓜等),以 及胡椒、花椒、大料、咖啡豆等。 经冷冻、冷藏、包装等工序加工的园艺 植物。 不包括:各种水果罐头,果脯,蜜饯 ...

欢迎扫描下方二维码关注： 答： 在中国境内有住所,是指因户籍、家庭、经 济利益关系而在中国境内习惯性居住。 4 习惯性居住如何理解? 习惯性居住,是判定纳税义务人是居民或 非居民的一个法律意义上的标准,不是指 实际居住或在某一个特定时期内的居住 ● 对因学习、工作、探亲、旅游等原因而在中 国境外居住,在其原因消除后,必须回到中国 境内居住的个人,其习惯性居所是中国｡反之, 对于境外个人仅因学习、工作、探亲、旅游等原 因而在中国境内居住,待上述原因消除后该境 外个人仍然回到境外居住的,其习惯性居住地 不在境内,即使该境外个人在中国境内购买住 房,也不会被认定为境内有住所的个人。 中,无住所个人在一个纳税年度在中国境 内居住累计满183天,为居民个人;无住所 个人在中国境内不居住,或者一个纳税年 度内在中国境内居住累计不满183天, 为 非居民个人。 3 在中国境内有住所如何理解? 5 如何计算纳税年度? 答: 纳税年度,自公历1月1日起 至12月31日止。 6 如何计算中国境内居住天数? 答： | 无住所个人一个纳税年度内在中国境内累 计居住天数,按照个人在中国境内累计停 留的天数计算。在中国境内停留的当天满 ...

Core Viewpoint - The article provides a comprehensive guide on how to recover and back up data in the Individual Electronic Tax Bureau (withholding end) after changing computers, detailing steps for both scenarios of having a backup and not having one [1][9]. Backup and Recovery Process - **Scenario 1: Having a Backup** - Users can restore data by navigating to the path: [System Settings] - [System Management] - [Backup and Recovery] - [Restore Settings] - [Select] [1][10]. - **Scenario 2: No Backup** - Users must first visit the tax authority's service hall to apply for the "Withholding Client Data Download Function," which is valid for 72 hours. The authorized personnel must be the legal representative or financial responsible person [2][3]. - After authorization, users log in to the Individual Electronic Tax Bureau and proceed to [Personnel Information Collection] [2][3]. - **Data Download Steps** - Users will be prompted to download previously submitted personnel information. After verification via SMS code, the download can be completed. Users should check the accuracy of the personnel information post-download [3][12]. Backup Methods - **Manual Backup** - Users can manually back up data by following the path: [System Settings] - [System Management] - [Backup and Recovery] - [Backup Settings] - [Select Backup Path] [5][6]. - **Automatic Backup** - Users can set up automatic backups by navigating to: [System Settings] - [System Management] - [Backup and Recovery] - [Automatic Backup], where they can choose backup paths and quantities [7][8].

欢迎扫描下方二维码关注： 工会经费可以在 企业所得税税前扣除吗？ 工会经费包括哪些费用？企业所得税税前扣除比例是如何确定的？今天跟着小编一起来学习一下吧！ 工会经费的来源 01 1.工会会员缴纳的会费。 2. 建立工会组织的用人单位按每月全部职工工资总额的百分之二向工会拨缴的经费。 3.工会所属的企业、事业单位上缴的收入。 4.人民政府的补助。 5.其他收入。 企业拨缴的工会经费，不超过工资薪金总额 2% 的部分，准予扣除。 温馨提示 工资薪金总额，是指企业按规定实际发放的工资薪金总和，不包括企业的职工福利费、职工教育经费、工会经费以及养 老保险费、医疗保险费、失业保险费、工伤保险费、生育保险费等社会保险费和住房公积金。 属于国有性质的企业，其工资薪金，不得超过政府有关部门给予的限定数额；超过部分，不得计入企业工资薪金总额， 也不得在计算企业应纳税所得额时扣除。 扣除凭证 03 1.自2010年7月1日起，企业拨缴的职工工会经费，不超过工资薪金总额2%的部分，凭工会组织开具的《 工会经费收入专 用收据 》在企业所得税税前扣除。 政策依据： 税前扣除比例 02 1.《中华人民共和国工会法》 2.《中华人民共和国 ...

Core Viewpoint - The article provides guidance on the implementation of tax support policies in the real estate sector, specifically focusing on the land value-added tax (LVAT) and its reduced pre-collection rates across different regions in China [4][16]. Summary by Sections Tax Rate Reduction Policy - The pre-collection rate for LVAT has been lowered, with the following rates applicable: - Eastern regions: 1.5% - Central and Northeast regions: 1% - Western regions: 0.5% - In Liaoning Province, the pre-collection rate for affordable housing is zero, while other types of real estate have a unified rate of 1% [4][16]. Policy Basis - The policy is based on announcements from the National Taxation Administration regarding the reduction of the LVAT pre-collection rate [5][17]. Application Process - The article outlines the steps for taxpayers to apply for the reduced LVAT pre-collection rate, including: 1. Logging into the new electronic tax bureau and selecting the appropriate tax types for declaration. 2. Completing the tax source information collection if not already done. 3. Filling in taxable income and verifying the pre-collection rate before submission [6][12][13][25]. Tax Exemption for Residential Properties - Taxpayers constructing standard residential properties can be exempt from LVAT if the value added does not exceed 20% of the deductible project amount. This exemption continues for cities that have canceled the distinction between ordinary and non-ordinary residential standards [16][17]. Required Documentation - To apply for tax exemptions, the following documents are required: 1. Taxpayer's application for tax reduction approval. 2. Application report for tax reduction. 3. Copies of property ownership documents. 4. Relevant income, cost, and expense materials [17][18]. Submission Confirmation - After successful submission of the LVAT declaration, taxpayers receive a confirmation and can proceed to the payment interface for any due taxes [15][25].

Group 1 - The article discusses the process of managing employee status in the Natural Person Electronic Tax Bureau, specifically how to mark employees as "non-normal" after they leave the company [4][6][7] - It outlines the steps for updating employee information, including selecting the employee, changing their status, and submitting the changes [5][6][7] - The article emphasizes the importance of correctly reporting employee status to ensure compliance with tax regulations [4][5][6] Group 2 - The article provides a reminder about the implications of tax credit ratings, particularly how a company's tax credit status can affect associated entities [11][12] - It explains the process for a company to apply for the removal of a D-level tax credit rating if certain conditions are met, including a six-month period without new tax credit violations [12][15] - The article references the National Taxation Administration's guidelines on tax credit management, highlighting the importance of understanding these regulations for business operations [12][15]

Group 1 - The article provides a tutorial on how to change the password for the individual income tax APP, addressing a request from a reader [1][4] - Users can retrieve their password by selecting one of two verification methods: using a registered mobile number or a personal bank card [6][9] - After entering the required information and receiving a verification code, users can set a new password, which will be confirmed as successfully reset [10] Group 2 - The article discusses tax policies related to non-profit medical institutions receiving government subsidies, stating that such subsidies are generally not subject to VAT unless directly linked to sales [16] - It outlines conditions under which non-profit entities can exclude certain government funds from taxable income, emphasizing the need for proper documentation and accounting [17] - The article also clarifies that non-profit educational institutions are exempt from deed tax when acquiring property for educational purposes [19][20]

Core Viewpoint - The article outlines the implementation of a tax exemption management method for retail export goods in the cross-border e-commerce comprehensive pilot zone in Shanxi Province, aimed at promoting the healthy development of cross-border e-commerce and standardizing the tax exemption management for e-commerce export enterprises [1]. Summary by Sections Section 1: Purpose and Applicability - The method is designed to promote the healthy development of cross-border e-commerce and standardize the tax exemption management for retail export goods by e-commerce export enterprises in the Shanxi Province pilot zone [2]. - It applies to e-commerce export enterprises registered in the pilot zone, which can either build their own cross-border e-commerce sales platforms or utilize third-party platforms [2]. Section 2: Tax Exemption Conditions - E-commerce export enterprises can apply for VAT and consumption tax exemptions for retail exports if they meet specific conditions, including registration in the pilot zone and proper documentation of export details [3]. - Goods exported without valid purchase certificates are eligible for tax exemption if they meet the outlined conditions [3][4]. Section 3: Reporting and Compliance - E-commerce export enterprises must separately account for the sales of exempt goods and report the exempt sales amount in their tax declarations [5]. - The tax authorities will strengthen the management of tax exemptions based on electronic information from export declarations and the provincial e-commerce service platform [5]. Section 4: General Provisions - Any tax-related matters not covered by this method will follow existing regulations [6]. - The method is effective immediately upon publication [6].

Group 1 - The core concept of non-compete agreements is that they restrict employees from working for competing companies or starting similar businesses for a specified period after leaving their current employer [2][10] - Non-compete agreements can only be signed with employees who have access to trade secrets, such as senior management and technical personnel, and must be justified with specific reasons [2][3] - Companies must adhere to the principles of necessity and reasonableness when implementing non-compete agreements, ensuring they do not unnecessarily expand the scope of restricted employees or geographical areas [3][8] Group 2 - Trade secrets are defined as information that is not publicly known, has commercial value, and is protected by the company through appropriate confidentiality measures [5] - Non-compete agreements must be documented in writing, clearly outlining the rights and obligations of both parties [7] - Companies must negotiate the scope and geographical limits of non-compete agreements fairly, ensuring they align with the company's business operations and competitive landscape [8][10] Group 3 - The duration of non-compete agreements should be determined based on the level of confidentiality and the validity of the trade secrets, with a maximum duration of two years [11] - Economic compensation for non-compete obligations must be paid by the company, typically not less than 30% of the employee's average monthly salary from the previous 12 months, and at least equal to the local minimum wage [14] - If a company fails to pay the agreed economic compensation, employees may be exempt from fulfilling their non-compete obligations after a specified period [17][18]

Group 1 - The article provides guidance on how to modify property information in the electronic tax bureau, specifically for small and micro enterprises that have recently expanded their facilities [2][3] - Users can access the "Property and Behavior Tax Source Collection and Consolidated Declaration" module to manage their tax source information easily [2] - The process involves logging into the electronic tax bureau, navigating to the relevant sections for tax declaration and payment, and selecting the appropriate options for modifying tax source details [2] Group 2 - For changes to urban land use tax, basic information such as "land use," "land nature," and "detailed address" can be modified without affecting taxable details [5] - If changes involve taxable details like "land grade," "occupied land area," or "tax exemption information," users must specify the change period and submit the modifications [6] - Simultaneous changes to both basic and taxable details require a two-step process within the tax source detail module [8] Group 3 - For property tax changes, basic information such as "property name," "property use," and "detailed address" can be updated without altering taxable details [9] - Modifications to taxable information (either based on value or rent) require users to select the appropriate module and specify the change period [9] - When converting a self-used property to rental, users must first update the property value and area before maintaining rental tax source information [10] Group 4 - The electronic tax bureau has introduced features to optimize the process of changing and terminating urban land use tax and property tax sources, requiring users to provide reasons and supporting materials for significant changes [12]