Core Viewpoint - The article outlines the principles and conditions for revenue recognition in enterprises, emphasizing the importance of adhering to the accrual basis and substance over form principles in various scenarios of income realization [4][11][16]. Group 1: Sales Revenue Recognition - Revenue from the sale of goods should be recognized when the sales contract is signed, and the major risks and rewards of ownership are transferred to the buyer [4]. - Specific methods for recognizing sales revenue include: - For goods sold on a collection basis, revenue is recognized upon completion of collection procedures [4]. - For goods sold with advance payments, revenue is recognized when the goods are dispatched [4]. - For goods requiring installation and inspection, revenue is recognized upon buyer acceptance after installation and inspection [4]. - For consignment sales with commission payments, revenue is recognized upon receipt of the consignment sales list [4]. Group 2: Service Revenue Recognition - Revenue from service provision should be recognized based on the percentage of completion method when the outcome can be reliably estimated [5][6]. - Specific conditions for recognizing service revenue include: - Installation fees are recognized based on the progress of installation [7]. - Advertising fees are recognized when the advertisement is publicly displayed [5]. - Software development fees are recognized based on the development progress [6]. - Service fees included in the product price are recognized over the service period [7]. - Fees for special events are recognized when the event occurs [8]. - Membership fees are recognized upon membership acquisition or over the membership period depending on the service structure [9]. - Long-term service fees are recognized when the related service activities occur [10]. Group 3: Other Income Recognition - Royalties from the use of intellectual property are recognized based on the payment date specified in the contract [11]. - Rental income is recognized based on the payment date specified in the lease agreement [12]. - Donations received are recognized upon actual receipt of the donated assets [16]. - Interest income is recognized based on the payment date specified in the contract [17]. - Income from product sharing is recognized based on the date the product is received [18]. - Income from debt restructuring is recognized when the restructuring contract takes effect [20]. - Income from installment sales is recognized based on the payment schedule outlined in the contract [21]. - Income from the transfer of government funds is recognized based on the accrual basis principle [27]. - Real estate sales income is recognized based on the terms of the sales contract, including full payment, installment payment, or bank mortgage arrangements [28].

Core Viewpoint - The article introduces the concept of "Digital Invoice" (数电发票), which is a fully digital electronic invoice with the same legal validity as traditional paper invoices, designed to enhance efficiency and reduce costs in tax management and business operations [2][3]. Summary by Sections Introduction to Digital Invoice - Digital Invoice, or "全面数字化电子发票", is a new type of invoice that is fully digitized, with a unified national number and intelligent quota allocation, allowing for automatic information flow between tax subjects [2]. Implementation and Features - The pilot program for Digital Invoices began on December 1, 2021, in Guangdong, Shanghai, and Inner Mongolia, with a nationwide rollout planned for December 1, 2024 [3]. - Key differences from traditional invoices include a simplified design, flexible issuance process, and nationwide interoperability [3]. Advantages of Digital Invoice - Cost savings: Companies save on printing costs, postage, and the need for physical invoice stamps [5]. - Time efficiency: Invoices can be sent instantly via email or messaging apps, eliminating the wait for postal delivery [5]. - Security: Digital Invoices are stored in an electronic invoice service platform, reducing the risk of loss or expiration [5]. - Simplified reimbursement: Individuals can upload the electronic version directly to reimbursement systems, speeding up the process [5]. Types of Digital Invoices - Digital Invoices exist in a single copy format and include categories such as VAT special invoices, ordinary invoices, and electronic tickets for air and rail travel [7]. Quota Adjustment Mechanisms - There are four methods for adjusting the invoice quota: monthly automatic adjustments, temporary adjustments based on usage, periodic adjustments, and manual adjustments upon request [8][9][10][11][14]. Usage Process - The process for issuing and receiving Digital Invoices is straightforward, involving steps for both the issuer and the recipient to ensure proper handling and verification [15][16][17]. Common Questions - Digital Invoices share a common quota with traditional invoices, can be delivered through various methods, and the quota is restored when a red invoice is issued [17].

Group 1 - The article emphasizes the importance of timely payment of vehicle and vessel tax, with a deadline of December 31 for the current year [14] - It outlines the responsibilities of insurance institutions in collecting vehicle and vessel tax when charging insurance fees [12] - Taxpayers are required to self-declare and pay taxes for certain vehicles and vessels that do not require mandatory insurance [13] Group 2 - The article provides a detailed process for online declaration of vehicle and vessel tax through the electronic tax bureau, including steps for logging in and submitting tax information [16][20] - It highlights the penalties for late payment, including a daily late fee of 0.05% on overdue tax amounts [14] - The article suggests options for tax declaration, including both offline and online methods [15]

Core Viewpoint - The article discusses the tax implications for nursing homes providing catering services, clarifying that only services directly related to elderly care are exempt from VAT, while catering services offered to the public are subject to a 6% tax rate [4]. Tax Policy Clarification - Nursing homes are exempt from VAT only for services provided to residents, which include daily care, rehabilitation, emotional support, and cultural activities [4]. - Catering services provided to non-residents are considered taxable and must be reported accordingly [4]. Regulatory References - The article cites the "Notice on the Comprehensive Promotion of the Pilot Program for the Change of Business Tax to Value-Added Tax" (Cai Shui [2016] No. 36) as the basis for the tax classification [4]. - It emphasizes the need for nursing homes to accurately categorize their income into "exempt" and "taxable" to ensure compliance with tax regulations [4].

Core Viewpoint - The article discusses the Tax Service Credit Code, a unique QR code assigned to tax service institutions and personnel, which consolidates their basic and credit information using "Internet + Big Data" technology [4]. Group 1: Tax Service Credit Code Overview - The Tax Service Credit Code (TSC) is designed to provide users with information about the professional qualifications, number of employees, credit scores, annual credit ratings, and historical credit of tax service institutions and personnel through a color-coded system [5]. - The TSC is categorized into five levels, from TSC5 (credit score ≥ 400) to TSC1 (credit score < 100), indicating the creditworthiness of the institutions and personnel [5]. Group 2: Eligibility for Application - Tax service institutions must meet specific criteria to apply for the credit code, including having a normal tax registration status and at least one credit score [6]. - Tax service personnel must also have a valid employment status with a tax service institution and possess a credit score to be eligible for the credit code [6]. Group 3: Application Process - Tax service personnel can apply for the credit code by logging into the electronic tax bureau and navigating to the relevant section to view and download their credit code information [7][9]. - Tax service institutions follow a similar process through the electronic tax bureau to access and manage their credit code information [8][9].

Group 1 - The announcement clarifies the tax deduction rules for advertising and promotional expenses for specific industries, including cosmetics, pharmaceuticals, and non-alcoholic beverages, allowing deductions up to 30% of annual sales revenue [3] - For related enterprises that have signed cost-sharing agreements, advertising and promotional expenses can be deducted by either party within the allowable limit, with specific provisions for how these expenses are accounted for [3] - Tobacco companies are explicitly prohibited from deducting advertising and promotional expenses when calculating taxable income [3] Group 2 - The new regulations will be effective from January 1, 2026, to December 31, 2027, replacing the previous announcement from 2020 [3][4]

欢迎扫描下方二维码关注： 税委会公告2025年第11号 为深入贯彻党的二十大和二十届历次全会精神，引领发展 新质生产力 ，不断满足人民对美好生活的需要，助力扩大高水平对外开放，推 动高质量发展，根据《中华人民共和国关税法》及相关规定，自2026年1月1日起，对部分商品的进口关税税率和税目进行调整，具体内 容见附件。 附件：2026年关税调整方案 国务院关税税则委员会 2025年12月26日 太原航另 【税费政策) 向) 企业可以申请办理 f享 que ? F 一、根据《税务登记管理办法》(国家税务总 局令第7号)第二十一条规定:"实行定期定额征 收方式的个体工商户需要停业的、应当在停业前 向税务机关申报办理停业登记。纳税人的停业期 限不得超过一年。" （来源：国务院关税税则委员会办公室） 链接： 国务院关税税则委员会关于2026年关税调整方案的公告 来源财政部 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 ...

欢迎扫描下方二维码关注： 0 1 职工在职学历教育： 个人追求与企业培训的界 限 场景还原 企业为鼓励员工提升，承担了部分员工在职攻读学历、学位的费用，并计划将其作为"职工教育经费"申报税前扣除。 费用的税前扣除一直是财务朋友们关注的焦点。正确的归集与扣除直接关系到企业的税收负担与合规风险。申税小微深入解析三类易 混淆费用的税前扣除政策要点，为您厘清政策边界。 风险提示 此类应由个人承担的学历、学位教育支出不属于计入职工教育经费，不能进行企业所得税税前扣除。 政策深析 根据《关于企业职工教育经费提取与使用管理的意见》（财建〔2006〕317号）第三条明确规定，企业职工参加社会上的学历教育以 及个人为取得学位而参加的在职教育，所需费用应由个人承担。 02 补充医疗保险： 保障范围与扣除对象的限定 场景还原 风险提示 将产品的 常规性升级 、售后技术支持、重复性改变等活动，归集为研发费用并申请加计扣除是错误的 。判断一项活动是否为可加计 扣除的研发活动， 核心在于其是否具有创新性、不确定性等本质特征， 而非简单的"技术部门"或"优化"字样。 政策深析 《财政部 国家税务总局 科技部关于完善研究开发费用税前加计扣除 ...

Core Viewpoint - The article provides a detailed guide on the special additional deduction for childcare expenses for children under three years old, emphasizing the importance of timely filing before the deadline of December 31, 2025 [1]. Group 1: Filing Process - Step-by-step instructions for filing the special deduction through the personal income tax app are outlined, starting from selecting the appropriate section to submitting the application [1][4][6]. - The process includes confirming personal and spouse information, adding child information, and setting the deduction ratio [5][6]. Group 2: Deduction Details - The deduction standard is set at 2,000 yuan per month for each child under three years old [9]. - Parents can choose to deduct the full amount (2,000 yuan) by one parent or split it (1,000 yuan each) [10]. - For families with multiple children, different deduction methods can be applied to each child [11]. Group 3: Eligibility and Conditions - The deduction applies to legal guardians of the child, including biological, adoptive, and step-parents [8]. - Parents can claim the deduction for children born abroad [14]. - The deduction period starts from the month of the child's birth until the month before they turn three [13].

Group 1 - Minors can apply for social security cards, with parents able to apply for newborns during the initial health insurance registration process, streamlining the process in many regions [2] - Applications can also be made later through local social security card service agencies, online platforms, schools, or banks authorized by human resources departments [2] Group 2 - There are no fees for the first application of a social security card [4] - Replacement or reissuance of cards may incur fees based on local standards, with some regions waiving these fees [5] Group 3 - It is possible to obtain only an electronic social security card without a physical card, as the electronic version corresponds to the physical card and shares the same functions [6][7] - The conditions for obtaining an electronic card include already having a physical card that is not canceled [8] Group 4 - The social security card serves multiple functions, including medical settlement, identity verification, information recording, and self-service inquiries [9] - The card's financial functions allow for payment of social insurance fees, receipt of benefits, and can be used like a regular bank card for cash deposits, transfers, and purchases [11] Group 5 - Activation of the financial function of the social security card requires the holder to present valid identification and the card at the designated bank [12] - Many regions have integrated the activation of both social and financial functions at social security service bank windows for efficiency [13]