Core Viewpoint - The article emphasizes the importance of tax compliance and provides detailed information on various tax obligations and deadlines for taxpayers in Qingdao [8][10]. Tax Obligations - Taxpayers are required to declare and pay several taxes including value-added tax, consumption tax, urban maintenance and construction tax, education fee surcharge, local education surcharge, cultural industry construction fee, personal income tax, corporate income tax, and others by specific deadlines [8]. - The deadlines for social insurance contributions are also highlighted, with specific dates for different types of taxes [9]. Taxpayer Services - The article mentions the availability of a taxpayer service hotline (12366) for assistance with tax-related inquiries, including issues related to electronic invoicing [12]. - It provides guidance on how to manage permissions for tax-related functions within the electronic tax system, ensuring that authorized personnel can access necessary features [13][14].

欢迎扫描下方二维码关注： archia in the comment of the see and the seen and the services and the seen and the services and the services and the services and the services and the server and the serve 家发展改革委、财政部、国家人防办 备案。 建设单位不建或者少建防空地下 室，未按照规定缴纳人民防空工程易地 建设费的，由县级以上人民防空主管部 门责令限期缴纳;逾期不缴纳的，按 每日千分之二的标准加收滞纳金。 二、申报缴费标准 ◀ 方式一: 缴费人登录全国统一规范电子税 务局，在首页【我的待办】-【其它】找 到并点击【防空地下室易地建设费】, 点击"办理"。 图 图 日 日 点击" 办理 " 方式 缴费人登录全国统一规范电子税 务局,通过【我要办税】-【税费申报及 缴纳】-【非税收入申报】-【非税收入通 用申报(主管部门核定)】进行申报。 防空地下室易地建设费的缴纳 期限有什么规定? 防空地下室易地建设费按次申报, 建设单位应当在收到人民防空主 ...

欢迎扫描下方二维码关注： ⇧ 点 蓝字 关注 "蓝色柳林财税室" 成电路企业和工业母机企业开展研发活动 实际发生的研发费用: 未形成无形资产计入当期损益的，在按规定据 实扣除的基础上,在2023年1月1日至2027年 12月31日期间,再按照实际发生额的120%在 税前扣除; 形成无形资产的,在上述 期间按照无形资产成本的 220%在税前摊销。 朱情形:委托、合作、集中研发费用的加 十扣除 企业委托境内的外部机构或个人进行研发 活动发生的费用,按照费用实际发生额的 80%计入委托方研发费用并按规定计算加 计扣除; 委托境外(不包括境外个人)进行研发活 动所发生的费用,按照费用实际发生额的 80%计入委托方的委托境外研发费用。委 托境外研发费用不超过境内符合条件的研 发费用三分之二的部分，可按规定在企业 所得税前加计扣除。 企业共同合作开发的项目，由合作各方就自 n 身实际承担的研发费用分别计算加计扣除。 企业集团根据生产经营和科技开发的实际情 况，对技术要求高、投资数额大，需要集中 研发的项目,其实际发生的研发费用,可以 按照权利和义务相一致、费用支出和收益分 享相配比的原则，合理确定研发费用的分摊 方法，在 ...

欢迎扫描下方二维码关注： 为提升纳税人获取服务的便捷性,针 对未加入山西税务微信企业号的纳税人无 法查阅税宣速递推送信息的问题,通过特 定方式实现了单条税宣速递内容分享转发 后即可查阅的功能。具体操作如下： 分享转发操作步骤 第一步 进入税宣速递 通过山西税务微信企业号进入【税宣速递】栏 目,点击下方【信息检索】,进入税宣速递分类检 索功能,可检索查阅税宣速递发布过的历史信 息。 Q the same 互联网平台企业涉税信息报送热点问答 10:33 我的政策 预约办税 an the new many of the are 我公司向个人承租住房用于日常经营并签 订租赁合同,印花税如何缴纳? ( :: : ) 信息检索 。 分享转发辅接 通过输入关键字或者分类导航查询所需内容, 打开详情页面,点击右上方" ... 可实现内容的 分享转发。 残疾人就业保障金申报热点问答 税宣速递 × × etax.shanxi.chinatax.gov.cn etax.shanxi.chinatax.qov.cn 残疾人就业保障金申报热点问 客 2025-09-24 税宣速递 请输入要查询的内容 12 Fire Friday 电子 ...

欢迎扫描下方二维码关注： 山西省财政厅 国家税务总局山西省税务局关于2025年度--2027年度 公益性群众团体捐赠税前扣除资格名单的公告 发布时间：2025-09-18 来源：国家税务总局山西省税务局 【成文日期】 2025-09-18 【是否有效】 全文有效 根据《中华人民共和国企业所得税法》及其实施条例、《中华人民共和国个人所得税法》及其实施条例，按照《财政部 国家税务总局关于通过公益性群众团体的公益性捐赠税 前扣除有关事项的公告》（财政部 税务总局公告2021年第20号）有关要求，现将2025年度--2027年度我省符合公益性捐赠税前扣除资格的公益性群众团体名单公告如下： 22.垣曲县红十字会 23.五台县红十字会 24.汾西县红十字会 25.翼城县红十字会 26.文水县红十字会 27.柳林县红十字会 28.岚县红十字会 29.方山县红十字会 2025年9月18日 链接：http://shanxi.chinatax.gov.cn/web/detail/sx-11400-545-1813775 来源国家税务总局山西省税务局 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 ...

Core Viewpoint - The article discusses the tax deduction policies for corporate income tax in China, detailing what expenses can be deducted and the requirements for tax deduction certificates [9][10][11]. Summary by Sections Tax Deductible Expenses - Costs that can be deducted include raw material costs, manufacturing expenses, and other operational costs for industrial and commercial enterprises [9]. - Expenses are categorized into sales expenses, management expenses, and financial expenses, with specific rules for deductibility, such as business entertainment expenses being deductible at 60% but capped at 0.5% of annual sales revenue [9][10]. Non-Deductible Expenses - According to the Corporate Income Tax Law, certain expenditures are not deductible, including dividends paid to investors, corporate income tax, fines, and sponsorship expenses [11][12]. Tax Deduction Certificates - Tax deduction certificates are classified into internal and external certificates, with internal certificates being self-made documents for accounting purposes and external certificates including invoices and tax payment receipts [12][13]. - Companies must obtain these certificates before the end of the corporate income tax settlement period, typically by May 31 of the following year [12]. Retroactive Deductions - If a company fails to obtain the necessary tax deduction certificates in previous years, it can still claim deductions in subsequent years, provided the certificates are obtained within five years of the original expense [13].

Group 1 - The article discusses the tax exemption policies for agricultural products, specifically focusing on the sales of primary agricultural products by producers and cooperatives [2][3]. - Agricultural producers selling their own primary products are eligible for tax exemptions, while those selling purchased agricultural products or processed products are not [2][3]. - The "company + farmer" model allows for tax exemptions on the sales of livestock and poultry when companies contract with farmers for production [3]. Group 2 - Specific agricultural activities such as the cultivation of vegetables, grains, and certain seeds are exempt from corporate income tax [3][4]. - Initial processing of agricultural products that does not alter their inherent components is eligible for corporate income tax benefits [5]. - Certain processed products, including canned vegetables and refined oils, do not qualify as initial processing and are thus ineligible for tax benefits [6]. Group 3 - There are provisions for reduced corporate income tax rates for specific agricultural sectors, such as flower and tea cultivation, as well as aquaculture [7]. - The article outlines the tax benefits for individual businesses, including VAT exemptions for small-scale taxpayers with monthly sales not exceeding 100,000 yuan [14][15]. - Individual businesses with annual taxable income not exceeding 2 million yuan can benefit from a halved personal income tax rate [15][17].

在电子税务局签订三方协议后,可以通 过电子税务局【三方协议签订】模块,对已签 订的三方协议进行修改、终止、作废及下载操 作。 操作步骤 以企业业务登录电子税务局, 点击【我要 办税】-【综合信息报告】-【三方协议签订】。 欢迎扫描下方二维码关注： | 2 全国统一规范电子税务局 ● 山西 | 首页 | 我要办税 我要查询 公众服务 地方特色 | | | O | | --- | --- | --- | --- | --- | --- | | 我要办税 | 高棉米 | Q 是近傅用: | 三方协议签订 | 税费能 | × | | 综合信息报告 | | | | | | | 发豪使用 | 自份信息报告 | | | | | | 税费申报及维纳 | 进税市场主体息份信息变更 地田念甘宫区域 | 非居民企业身份信息采集 应用报税费种信息投告 | | 非正常状态解除 | | | 证明开具 | 制度信息报告 | | | | | | 與他事项目造 | 欠税人报告 | 存款账户账号投告 | | 三方协议签订 | | | 男婴哪里我去之心生产品给四 | 财务会计制度及核算软件备案报告 | 税务文书电子送达前议签订 | | | | | ...

Group 1 - The core point of the article is the announcement of the social insurance contribution base limits for 2025 in Sichuan Province, with the upper limit set at 22,938 yuan/month and the lower limit at 4,588 yuan/month for basic pension, unemployment, and work injury insurance [3] - Employers are required to report monthly contribution wages to the tax department by the 25th of each month, and if there are no changes in employee numbers or wages, they do not need to re-report [4] - Tax authorities will conduct adjustments based on the newly published contribution base limits, and employers must complete any necessary supplementary payments promptly [3][4] Group 2 - The process for employers to declare and pay social insurance contributions through the electronic tax bureau includes several steps, starting with logging in and selecting the appropriate options for wage declaration [5][11] - Employers can add employee information through various methods, including importing from external files or selecting from existing employees [6][7][8][9] - After submitting the wage declaration, employers must confirm the information and proceed to the payment page to complete the social insurance fee payment [13][14]

欢迎扫描下方二维码关注： 国家税务总局陕西省税务局 关于 2025 年度 职工基本养老保险费 失业保险费 工伤保险费 缴费基数上下限调整的通告 2025年第13号 根据 《 陕西省人力资源和社会保障厅 陕西省财 政厅 国家税务总局陕西省税务局关于 明确 202 5 年度职工基本养老保险 失 业保险 工伤保 险缴费基数相关参数的通知》（陕人社函〔 202 5 〕 424 号） 相关要求，现将全省 职工基本养老保险费 、 失业 保险 费 、 工伤保险费缴费基 数调整有关 情况 通告如下： 一、调整范围以及口径 （一）调整范围： 在我省参加 职工基本养老保险、失业保险、工伤保险的用人单位及其正常参保的在职职工。 （二） 调整 口径 ： 缴费基数 上限标准 由 22795 元 / 月 调整为 23250 元 / 月 , 下限标准 由 4559 元 / 月 调整为 46 50 元 / 月 。 二、调整方式 自 202 5 年 10 月 1日起，税务征缴系统启用202 5 年度 缴费基数上下限标准， 自动生成补差数据， 用人单位无需 申请和 操作。 三、注意事项 （ 一 ）缴费基数上下限 标准 调整后，税务征缴系统将依据 ...