欢迎扫描下方二维码关注： ▶ 什么是股权 股权是指自然人股东(以下简称 个人）投资于在中国境内成立的 企业或组织(以下统称被投资企 业,不包括个人独资企业和合伙 企业) 的股权或股份。 ►股权转让包括哪些情形 股权转让是指个人将股权转让= 给其他个人或法人的行为,包 括以下情形: 出售股权 公司回购股权 发行人首次公开发行新股时, 袖也次个小肌女这甘甘右的 似仅欠止业权尔付失付日 07 股份以公开发行方式一并向 投资者发售 股权被司法或行政机关强制 过户 以股权对外投资或进行其他 非货币性交易 以股权抵偿债务 (六) 其他股权转移行为 小贴士 以下情形不包括: 个人在上海证券交易所、深圳证 券交易所转让从上市公司公开发 行和转让市场取得的上市公司股 票,转让限售股,以及其他有特 别规定的股权转让。 个人转让股权按照什么 税目缴纳个人所得税 个人转让股权,以股权转让收入 减除股权原值和合理费用后的余 额为应纳税所得额,按"财产转 让所得"缴纳个人所得税。 政策依据 《国家税务总局关于发布<股权转让所得 个人所得税管理办法(试行)>的公告》 (国家税务总局公告2014年第67号) 国家税务总局山西省税务局 如有疑 ...

Core Viewpoint - The article discusses the regulations and procedures related to tax deductions for enterprises when they are unable to obtain invoices due to specific circumstances such as business license cancellation or being classified as non-compliant taxpayers [15][16]. Group 1: Tax Deduction Regulations - Enterprises can deduct expenses for which they cannot obtain invoices if they provide proof of the reasons for not being able to obtain them, such as business license cancellation or being classified as a non-compliant taxpayer [15]. - Required documentation includes proof of the inability to obtain invoices, contracts or agreements related to the business activities, non-cash payment vouchers, transportation proof, internal inventory records, and accounting records [16]. Group 2: Electronic Tax Payment Procedures - Taxpayers using the electronic tax bureau for VAT and disability employment security fund declarations must select tax items with the same payment deadlines for appointment payments [17][18]. - If different payment deadlines are selected, the system will prompt the taxpayer to choose separately, indicating the design rules of the appointment payment function [17].

Group 1 - Properties without property certificates are exempt from property tax [4] - Property tax is applicable only to above-ground buildings; basements and underground parking lots are not subject to property tax [6] - Underground buildings with functional characteristics, such as basements and underground parking lots, are subject to property tax [8] Group 2 - Self-built properties are subject to property tax starting from the month following completion, regardless of whether they are in use [10] - Real estate development companies are exempt from property tax for unsold properties until they are sold, but properties that are used or rented before sale are taxable [12] Group 3 - Temporary structures built for construction projects are exempt from property tax during the construction period [12] - If temporary structures are transferred to the construction unit after the project ends, property tax will be applicable from the following month [12]

欢迎扫描下方二维码关注： 关于电子发票(铁路电子客票)的相关知识您 了解多少?一起来看看吧! 一、铁路运输企业向旅客提供哪些关于 电子发票（铁路电子客票）的服务? 载、打印和用途确认等,也可通过全国 增值税发票查验平台查验。 (https: //inv-veri.chinatax.gov.cn) 旅客在行程结束或支付退票、改 签费用后,可于180天内登录铁 路12306（包括网站和移动客户 端,下同）账户,如实取得本人 的电子发票(铁路电子客票); 超过180天的,按照旅客与铁路 运输企业的约定执行。 铁路运输企业通过铁路12306如实开具电子发票（铁 路电子客票),通过铁路12306下载或以电子邮件等 方式将电子发票（铁路电子客票）交付给旅客。 旅客可通过铁路12306 打印 查询 下载 电子发票(铁路电子客票) 小贴士 目前,铁路运输企业对通过铁路客票发售和预定系 统办理境内旅客运输售票、退票、改签业务的,提 供开具电子发票（铁路电子客票）服务,但办理 中铁银道卡 非实名制车票 /E卡通车票 等相关业务时,暂不提供开具电子发票(铁路电 子客票) 服务。 二、税务部门向纳税人和旅客提供哪些 关于电子发票(铁 ...

Group 1 - The article outlines the process for individual business owners to register as new taxpayers and complete their business confirmation online through the electronic tax bureau [3][4]. - It details two channels for registration: the electronic tax bureau website and the mobile app, emphasizing the steps for identity verification and account setup [3][4]. - The article explains the steps for business confirmation, including accessing the electronic tax bureau, selecting necessary services, and completing the required forms [4][6]. Group 2 - The article highlights tax incentives available for individual business owners, specifically in the areas of value-added tax and income tax [6][7]. - It states that from January 1, 2023, to December 31, 2027, small-scale taxpayers with monthly sales below 100,000 yuan are exempt from value-added tax [6]. - It mentions that small-scale taxpayers can benefit from a reduced value-added tax rate of 1% instead of the standard 3% [6].

Group 1 - The article defines fixed assets as non-monetary assets held by enterprises for production, service provision, leasing, or management, with a usage period exceeding 12 months, including buildings, machinery, and tools [4] - The minimum depreciation periods for fixed assets are specified, with different categories such as buildings, machinery, and electronic devices having distinct minimum depreciation years [4] - Certain fixed assets are not eligible for depreciation deductions, including unused assets, leased assets, and assets unrelated to business activities [4] Group 2 - Accelerated depreciation is allowed for fixed assets that require it due to technological advancements, with methods including shortening the depreciation period or using accelerated depreciation methods [5] - Specific provisions for accelerated depreciation include one-time deductions for newly purchased R&D equipment valued under 1 million yuan and special policies for assets valued under 5,000 yuan [5][6] - For equipment purchased between January 1, 2018, and December 31, 2027, assets valued under 5 million yuan can be deducted in full in the current period, while those over this amount follow existing tax regulations [5] Group 3 - Software and integrated circuit production equipment can be accounted for as fixed or intangible assets, with depreciation periods potentially shortened to a minimum of 2 years for software and 3 years for production equipment [6]

欢迎扫描下方二维码关注： 问：我们公司订了一批蔬菜，商家说免税，开不了发票，是这样吗？ 先说答案： 不是。 可能不少朋友也有类似疑惑："既然是免税产品，不用交税，是不是就没法开发票了"。 但事实恰恰相反： 销售免税产品不仅能开票，而且应该开票！ "免税"不能成为商家拒绝开票的借口。 关键要怎么开呢，这两点要清楚： A公司准备订购100箱西红柿，蔬菜店老板说：我们批发零售蔬菜是免税的，开不了票。 A公司明确表示，要凭合规发票入账，如果不能提供合规发票，将重新考虑本次采购计划。 经与税务部门咨询确认，蔬菜店开出了一张合规的增值税普通发票， 税率栏清晰标注了"免税" 。问题圆满解决。 咱们划个重点： 免税≠免开发票！ 获取发票是消费者的权利，开具发票是商家的义务，合规经营，双方都安心！ 来源：中国税务杂志社 编发：天津税务 来源天津税务 欢迎扫描下方二维码关注： 第一：只能开普票，不可以开专票。 第二：发票的 税率栏 次选择"免税"。 举个例子： 根据《国家税务总局关于发布<企业所得税税前扣 除凭证管理办法>的公告》(国家税务总局公告2018年 第28号)的规定,第十四条 企业在补开、换开发票、其他 外部凭证过程中 ...

Core Viewpoint - The National Healthcare Security Administration has released the "National Long-term Care Insurance Service Project Directory (Trial)" to standardize long-term care services and improve service quality, covering 36 service items categorized into daily living care and medical care [1][2]. Summary by Sections Service Project Content - The directory includes 36 service items, divided into 20 daily living care projects (e.g., dietary care, hygiene care) and 16 medical care projects (e.g., basic nursing, rehabilitation) [2][5]. - Service costs included in the directory will be covered by the long-term care insurance fund, while basic medical insurance will not cover costs related to medical care projects listed in the directory [2][5]. Management of Service Directory - The National Healthcare Security Administration is responsible for the creation, adjustment, and publication of the service directory, establishing a dynamic adjustment mechanism for regular updates [4][5]. - Local regions must align their existing directories with the national one within approximately three years, ensuring consistency in project codes and names [6][7]. Implementation of the Service Directory - Local healthcare departments are required to lead the implementation of the directory by the end of December 2025, ensuring proper payment management and service quality supervision [7][8]. - The directory aims to enhance the efficiency of fund usage and ensure that the benefits for insured individuals meet basic care needs [7][8]. Coverage and Financial Aspects - The long-term care insurance system currently covers 190 million people, with expenditures exceeding 85 billion yuan [2][4]. - The directory is part of a broader strategy by the central government to address population aging and improve the social security system [2][4].

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，请联系删除。 0 01 器息向经 今年9月是第四届"全国个体工 商户服务月"，主题是"聚力赋能、 个个精彩"!为促进个体工商户发 展,近年来国家出台了一系列与个体 工商户相关的税费政策,其中包括个 体工商户减半征收个人所得税政策。 今天,咱们就来了解下该政策的有关 热点问答吧~ 个体工商户享受减半征收个人所 得税政策是否需要办理备案? 个体工商户在预缴和汇算清缴个人所 得税时均可享受减半征税政策,享受政策 时无需备案,通过填写个人所得税纳税申 报表和减免税事项报告表相关栏次，即可 享受。 个体工商户如何申报享受减 半征收个人所得税政策? 对于通过电子税务局申报的个体工 商户,税务机关将自动为其提供申报表 和报告表中该项政策的预填服务。实行 简易申报的定期定额个体工商户,税务 机关按照减免后的应纳税额自动进行税 款划缴。 公公站 我是核定征收个人所得税的 个体工商户 ...

欢迎扫描下方二维码关注： 、什么情况下要开具? ♥ 出口企业将货物报关实际离境出口后,△ I 因故发生退运、改单、撤单,且海关已签发出口 货物报关单的,出口企业应先向主管税务机关申请开 《出口货物已补税/未退税证明》，并携其到海关申请 办理相关手续。 二、如何开具证明? ♥ 登录电子税务局,通过【我要办税】- 【证明开具】-【开具出口退 (免)税证明】, 找到【出口货物已补税/未退税证明开 具】并点击办理。 一规范单子税务局 ●广东 填写明细表。进入出口货物已补税/未 第一步: 退税证明界面,点击【新增】。 在信息采集界面录入需要办理证明的基本信息， 信息录入完毕后点击【保存】;如果涉及多条出口报关 单,则点击【保存并新增】。注意："业务类型"可以选择 退运、改单或撤单，要按照实际情况选择业务类型。 #8 aw 1989 2008 2008 tt 롤렉 89:44 qq 取消 | 提交申请。进入【提交申请】界面后， 第二步: 勾选数据，点击【数据自检】。经数据 自检通过后,勾选数据,点击【提交】, 就完成证明开具申请。 ® 11543 出口企业报关出口货物后,发生退运、改单或撤单等 情形，在向海关申请办理退运 ...