哪些保险收入可以免征增值税? 保险公司开办的一年期以上人 身保险产品取得的保费收入 年期以上人身保险 是指保险期间为一年期及以上返还本利的 ●人寿保险 ●养老年金保险 ●其他年金保险 以及保险期间为一年期及以上的健康保险。 其中 人寿保险 是指以人的寿命为保险标的的人身保险。 年会保险 是指以养老保障为目的,以被保险人生存为给付保险 金条件,并按约定的时间间间分期给付生存保险金的 人身保险,以及其他年金保险。 养老年金保险应当同时符合下列条件: 保险合同约定给付被保险人生存保险金的年龄不得 于国家规定的退休年龄。 相邻两次给付的时间间隔不得超过- 健康保险 是指以因健康原因导致损失为给付保险金 条件的人身保险。 low 哪些企业的哪些业务可享受人身 保险增值税免征的优惠政策? 仅保险公司开办的一年期以上人身保险产品取得的保 费收入(即人身保险)可享受免征增值税政策。 保险代理企业不得享受该优惠政策。 欢迎扫描下方二维码关注： 4 F 5 1 1 1 ● 以及其他相关材料 2 需进行免税申报的分公司在销售保险产品时,应向 总公司获取相应保险产品的上述留存备查 资料,并自行留存备查。 " 问题五 未按规定留存资料 ...

Core Viewpoint - The article discusses the implementation of the Administrative Penalty Discretionary Standards by the Shanxi Provincial Department of Commerce, aimed at standardizing the exercise of administrative penalty discretion in the province [3]. Group 1: Administrative Penalty Discretionary Standards - The new standards are effective for five years starting from the date of issuance, replacing the trial version that was implemented on February 1, 2023 [3]. - The standards outline various illegal behaviors, the corresponding legal basis for penalties, discretionary circumstances, and factors influencing the penalties [4]. Group 2: Specific Violations and Penalties - For foreign investors or foreign-invested enterprises failing to report investment information as required, penalties range from CNY 100,000 to CNY 500,000 depending on the severity and whether the violation is repeated [4]. - Penalties for unauthorized recycling of scrapped vehicles include fines ranging from CNY 50,000 to CNY 100,000, with additional measures such as confiscation of illegally obtained scrapped vehicles [6]. - The standards also address violations related to auction activities, with penalties including fines from CNY 10,000 to CNY 30,000 for failing to comply with auction regulations [7].

啊？这笔钱是母公司 统一贷的, 利息支出 不应该母公司扣吗 ? 这是 区 i 66 根据企业所得税相关规定, 母公司把钱借给我们，母公 司要确认利息收入并申报纳 税，我们子公司作为使用方 需要确认利息支出。 99 那我把这笔借款 的利息支出全部 税前扣除! 欢迎扫描下方二维码关注： 学 到 政策依据 《中华人民共和国企业所得税法》 ● 《中华人民共和国企业所得税法实施条例》 ● 《国家税务总局关于企业所得税若干问题的 ● 公告》(国家税务总局公告2011年第34号) 《财政部 国家税务总局关于企业关联方利息 ● 支出税前扣除标准有关税收政策问题的通 幼儿（旧十田（ついの） 1つ１旦） 不是的，非金融企业之 间的借款利息支出，还 要注意超过金融企业同 期同类贷款利率计算数 Yollo 额的部分不能扣除。 哦! 那利息支出 还需要注意啥 ? E e ( 公司股东在规定期限内 出资未到位的利息支出 也不能全额税前扣除。 那日常自查的时 候, 我们要注意 哪些情况呢 ? ００００００００ 主要可以查看贷款合同、与 关联企业之间的资金来往以及利 息支出情况，核实母公司提供给 我们的贷款利息是否按规定税前 扣除。 查看营 ...

Core Viewpoint - The article discusses the implementation of a tax exemption policy for offshore trade stamp duty, aimed at supporting the development of free trade zones in China, specifically for businesses registered in the China (Zhejiang) Pilot Free Trade Zone. The exemption is effective from April 1, 2025, to December 31, 2027 [3]. Summary by Sections Offshore Trade Stamp Duty - The Ministry of Finance and the State Taxation Administration have issued a notice regarding the continuation of the offshore trade stamp duty exemption policy [3]. - The policy applies to businesses engaged in offshore transfer sales, allowing them to be exempt from stamp duty on contracts established for these transactions [3]. Electronic Tax Bureau Operation Process - The article outlines the specific steps for businesses to apply for the stamp duty exemption through the national unified electronic tax bureau [5][10]. - The process includes logging into the electronic tax bureau, selecting the appropriate tax declaration options, and filling out necessary forms [5][10][16]. Steps for Application - Step 1: Log into the electronic tax bureau and navigate to the tax declaration section [5][10]. - Step 2: Choose the declaration mode and specify the tax period for the exemption [10][11]. - Step 3: Fill in the required details in the tax source detail entry page, ensuring to indicate the nature of the exemption [16]. - Step 4: Save the details and confirm that the tax amount due is zero before submitting [18]. - Step 5: Complete the submission process to finalize the application for the stamp duty exemption [18].

Core Viewpoint - The article provides a step-by-step guide on how to use the electronic tax bureau for social security payment processes, emphasizing the ease of access and user-friendly interface for both individual and third-party payments [2][6][8]. Group 1: User Registration and Navigation - Users must log in to the electronic tax bureau as individuals, with new users required to register first [2]. - The navigation path includes selecting "Local Features," then proceeding to "Social Security Business," followed by "Urban and Rural Residents' Social Security Fees," and finally "Resident Pension" [3][4]. Group 2: Payment Process - For personal payments, users can directly select the payment level and method before clicking "Payment" [6]. - For payments on behalf of others, users need to add personnel by entering their name and identification number, then select the appropriate payment level and method [7]. Group 3: Payment Completion and Verification - If there is a need to make a supplementary payment for pension insurance, users must register the supplementary payment information with the human resources department before proceeding with the payment [8]. - After completing the payment, users can check the payment results under "Social Security Business" by selecting "Payment Certificate Issuance" or "Payment Record Inquiry" [8]. Group 4: Additional Information - A reminder is provided that payment certificates can only be printed two working days after successful payment, excluding holidays [9].

欢迎扫描下方二维码关注： 13 | | | | FERAFF | MICHNO | THE 自然人电子税务周 电子散务局 特色应用 单位分税 l l I l t 完善个人结身 t= an 选择 【山西省】 电子税务局。 史 全国统一规范电子税务局 al l 油洗择赚录的所属电子税务局 a l A-G 安徽省 北京市 重庆市 大连市 福建省 广东省 广西壮族自治区 贵州省 甘肃省 l 河北省 黑龙江省 河南省 湖北省 湖南省 海南省 吉林省 江苏省 江西省 H-K I l L-S 内蒙古自治区 y Stor 肾为各 山西省 上海市 陕西省 四川省 山东省 图 辽宁省 宁波市 宁夏国旗自治区 新疆注聚尔自治区 云南省 浙江省 T-Z 天津市 厦门市 西藏自治区 第三步 选择"企业业务、自然人业务"等登录方式。 J 全国统一规范电子税务局 ( 2017 11:55 a l | 选择登录方式 l l l 企业务 自然人业务 l 0 第四步 来源 山西税务税宣速递 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 ...

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Core Viewpoint - The article provides a detailed guide on the process for a group company to file for tax exemption on goods deemed as self-produced, emphasizing the necessary documentation and steps for member enterprise registration with the tax authority [1][4]. Group 1: Required Documentation - The group company headquarters must provide the following documents for registration with the tax authority: 1. "Group Company Member Enterprise Registration Form" and electronic declaration data [3]. 2. Copies of the business licenses of the group company headquarters and its controlled production enterprises [3]. 3. Copies of the articles of association of the group company headquarters and its controlled production enterprises [3]. 4. Any other documents required by the tax authority [3]. Group 2: Registration Process - Upon submission of complete and compliant documentation, the tax authority should register the group company on the spot [4]. - If the documentation does not meet the requirements, the tax authority must inform the company once, allowing for corrections before registration [4]. - After registration, the tax authority will forward the "Group Company Member Enterprise Registration Form" to the tax bureau of the group company headquarters and the member enterprises based on their locations [4]. Group 3: Electronic Tax Bureau Operations - The registration process can be completed through the new electronic tax bureau by following these steps: 1. Log in to the new electronic tax bureau and navigate to "Tax Handling" > "Export Tax Rebate Management" > "Export Tax Rebate (Exemption) Enterprise Qualification Information Report" > "Group Company Member Enterprise Registration" [5][7]. 2. Add controlled enterprise information, delete selected enterprise information, and upload necessary documents [7]. 3. After data entry, submit the information to the core tax management system [8]. Group 4: Querying Registration Status - To check the status of the registration, log in to the new electronic tax bureau and navigate to "Query" > "One-stop Query" > "Export Tax Rebate Related Information Query" > "Tax Rebate Review Progress Query" [9]. - Users can filter the query by entering "Item Name," "Application Date," "Reporting Period," "Declaration Batch," and "Item Status" [10]. - Once the relevant item is found, users can view the processing status, download related documents, and evaluate the handling of the matter [11].

Group 1 - General taxpayers selling real estate acquired before April 30, 2016, can choose to apply the simplified tax method, calculating the taxable amount at a rate of 5% based on the total price and additional fees minus the original purchase price or the value at acquisition [2][3][5] - For self-built real estate acquired before April 30, 2016, general taxpayers can also opt for the simplified tax method, with the taxable amount calculated at a rate of 5% based on the total price and additional fees [2][4][5] Group 2 - General taxpayers renting real estate acquired before April 30, 2016, can choose the simplified tax method, with a taxable amount calculated at a rate of 5% [5][7][9] - If the rented property is located in a different county (city) from the taxpayer's institution, tax must be prepaid at the property location before filing with the local tax authority [5][8][9] Group 3 - Taxpayers transferring land use rights acquired before April 30, 2016, can choose the simplified tax method, calculating the taxable amount at a rate of 5% based on the total price and additional fees minus the original price of the land use rights [10][11] - Real estate enterprises selling self-developed old projects can opt for the simplified tax method, with the taxable amount calculated at a rate of 5% based on the total price and additional fees, without deducting the corresponding land price [12][15][16] Group 4 - Real estate enterprises renting self-developed old projects can also choose the simplified tax method, with a taxable amount calculated at a rate of 5% [17][18][21] - Similar to sales, if the rented property is in a different county (city) from the institution, tax must be prepaid at the property location before filing with the local tax authority [17][20][21] Group 5 - General taxpayers providing human resource outsourcing services can choose the simplified tax method, calculating the taxable amount at a rate of 5% [22][25] - Taxpayers providing labor dispatch services can opt for differential taxation, calculating the taxable amount based on total price and additional fees minus wages and benefits paid to dispatched employees [26][28]

Core Points - The Ministry of Finance has approved the implementation plan for the outbound tax refund policy for foreign travelers in Dalian, effective from July 1 [2] - The policy aims to facilitate foreign travelers in obtaining tax refunds on eligible purchases made in Dalian [2] Summary by Sections Eligibility for Tax Refund - Foreign travelers must meet the following conditions to apply for a tax refund: - The total amount of tax refund items purchased in the same store on the same day must reach 200 RMB [4] - The purchased items must not have been used or consumed at the time of departure [4] - The departure date must be within 90 days of the purchase date [4] - The purchased items must be carried or checked in by the traveler when leaving the country [4] Eligible Items for Tax Refund - Tax refund items refer to personal goods purchased by foreign travelers that meet the refund conditions, excluding: - Items listed in the "Prohibited and Restricted Items for Entry and Exit" [5] - Items that are exempt from VAT under the tax exemption policy [5] - Other items as specified by the Ministry of Finance, Customs, and the State Taxation Administration [5] Calculation of Tax Refund Amount - The refundable amount is calculated based on the VAT-inclusive invoice amount of the purchased items: - Refundable VAT amount = Invoice amount (including VAT) × Refund rate - Refund agency handling fee [6] Example of Tax Refund Calculation - For a traveler who purchases an item for a total of 565 RMB with a VAT rate of 13%, the applicable refund rate is 11%. After deducting a 2% handling fee, the traveler can receive a refund of 50.85 RMB [7][8] Refund Currency and Methods - The refund currency is RMB [8] - Refund methods include cash and bank transfer; for amounts exceeding 20,000 RMB, only bank transfer is allowed [8] Process for Obtaining Tax Refund - Travelers must request a tax refund application form and sales invoice from the tax refund store after making a purchase [8] - At the departure point, travelers must present the tax refund items, application form, and sales invoice for customs verification [8] - The tax refund is processed by agencies located in the departure area, where travelers must provide necessary identification and documentation [8]