Tax Exemption Policies - Small-scale taxpayers with total monthly sales not exceeding 100,000 yuan are exempt from value-added tax (VAT) [2] - If total monthly sales exceed 100,000 yuan but, after deducting sales of real estate, do not exceed 100,000 yuan, the sales of goods, services, and intangible assets are exempt from VAT [2] Tax Rate Reductions - Small-scale taxpayers with taxable sales income that would normally be subject to a 3% tax rate can benefit from a reduced rate of 1% [4][7] - Once sales exceed the exemption threshold, VAT is calculated on the total amount, not just the excess [4][7] Invoice Regulations - When choosing to apply the differential taxation method, certain fees collected from customers can only be issued as ordinary VAT invoices, not special VAT invoices [4][7] - If a small-scale taxpayer opts to issue a special VAT invoice, they forfeit the right to the exemption policy for that portion of sales [7] Additional Tax Benefits for Small Enterprises - From January 1, 2023, to December 31, 2027, small-scale taxpayers and micro-enterprises are eligible for a 50% reduction in various taxes, including resource tax and urban maintenance tax [15][16] - Financial institutions are exempt from stamp duty on loan contracts with small and micro enterprises [15][16]

Group 1 - The article discusses the benefits of national policies supporting the purchase of specialized equipment for environmental protection, energy conservation, and safety production, allowing companies to enjoy a tax credit of 10% on the investment amount from their taxable income [1][4] - Only equipment listed in the specified tax exemption directories can qualify for these benefits, emphasizing the importance of compliance with regulations [1] - The article highlights the "three exemptions and three reductions" tax policy for new power grid projects that meet regulatory conditions, which includes exemptions from land use tax for transmission lines and substations [4] Group 2 - The article references specific legal frameworks, including the Corporate Income Tax Law of the People's Republic of China and its implementation regulations, which provide the basis for the discussed tax incentives [1][4] - It mentions the 2018 version of the tax exemption directory for safety production specialized equipment and the 2017 version for energy conservation and environmental protection specialized equipment, indicating the evolving nature of these policies [4]

Group 1 - The article discusses the process for workers to apply for labor capacity identification after sustaining work-related injuries or disabilities, emphasizing the importance of timely applications by either the injured worker or their employer [1][2][3] - It outlines the necessary materials required for the application, including a labor capacity identification application form and relevant medical documentation [5][8] - The labor capacity identification committee is required to review the application materials and notify the applicant of any deficiencies within 5 working days [7] Group 2 - Once the application is complete, the committee must organize the identification process and provide a conclusion within 60 days, extendable by 30 days for complex cases [9] - The identification conclusion must include essential information such as the individual's basic information, injury details, and the basis for the conclusion [14] - If the worker or employer disagrees with the initial identification conclusion, they can request a re-evaluation within 15 days of receiving the conclusion [15]

Core Viewpoint - Companies must report changes in tax registration information to the tax authorities within 30 days of the change, as stipulated by the Tax Collection and Administration Law of the People's Republic of China [2][4]. Group 1: Reporting Changes - When a company's tax registration information changes, it is required to notify the tax authority and complete the necessary procedures [2]. - The deadline for reporting changes is 30 days from the date of registration change with the relevant administrative authority [2]. Group 2: Consequences of Delayed Reporting - Failure to report changes within the stipulated time can result in penalties ranging from a fine of up to 2,000 yuan for minor violations to fines between 2,000 and 10,000 yuan for serious violations [4]. Group 3: Required Documentation - To process the change, companies need to prepare documents including the original ID of the person handling the change and copies of relevant materials regarding the change [4]. Group 4: Electronic Reporting Process - Companies can use the Shandong Electronic Tax Bureau to report changes by following a specific sequence of steps, including selecting the change type and confirming the information [4]. Group 5: Individual Business Changes - For individual businesses, changes must be reported to the market supervision department, which will then update the tax authority's records upon confirmation from the taxpayer [4].

欢迎扫描下方二维码关注： 暂估成本一直没有取得 ิ需要调整? 如果企业在汇算清缴期结束前, 仍 然没有取得暂估成本对应的发票,则暂 估成本不能在当年度税前扣除，需要进 行企业所得税纳税调整,否则面临虚列 成本费用的风险。 中国税务报 汇算结束后取得暂估成 本的发票，如何处理? 税法规定，对企业发现以前年度实 际发生的、按照税收规定应在企业所得 税前扣除而未扣除或者少扣除的支出, 企业做出专项申报及说明后,准予追补 至该项目发生年度计算扣除,但追补确 认期限不得超过5年。 因此,企业在汇算清缴结束后取得 暂估成本的发票,应做专项申报及说明 后,追补至该项目发生年度计算扣除。 由于上述原因多缴的企业所得税税款, 可以在追补确认年度企业所得税应纳税 款中抵扣,不足抵扣的,可以向以后年 度递延抵扣或申请退税。 @中国税务报 来源：中国税务报 制图：刘耘 责任编辑：杨梦茹 李嘉萱 (010)61930016 来源 中国税务报 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， ...

Core Viewpoint - The article introduces the new intelligent pre-filling function for environmental protection tax declaration in the electronic tax bureau, enhancing the user experience with automatic calculations and easy verification [1]. Group 1: Usage Steps for Intelligent Pre-Filling Function - Step 1: Log in to the new electronic tax bureau using the enterprise's unified social credit code or taxpayer identification number, along with personal identification details [3]. - Step 2: Navigate to the "Tax Declaration and Payment" section and select "Property and Behavior Tax Source Collection and Combined Declaration" [3]. - Step 3: In the tax source collection page, add a new tax type by selecting "Environmental Protection Tax" [4]. - Step 4: Enter the environmental tax source details by filling out the enterprise's basic information and adding the pollution source [4]. - Step 5: Access the intelligent pre-filling page to select various fields such as industry standards, product names, and pollution indicators to automatically obtain the enterprise's pollution coefficients [4][5]. Group 2: Pollution Source Information Collection - Step 6: After completing the pollution source information collection, return to the environmental tax source detail page to save the data and proceed to the tax declaration interface [5]. - Step 7: In the declaration calculation and exemption information section, calculate the pollutants based on the collected data [5]. - Step 8: Choose between using the production coefficient or the discharge coefficient for pollutant calculations, and submit the tax amount due [5].

欢迎扫描下方二维码关注： ⇧ 点 蓝字 关注 "蓝色柳林财税室" 离境退税 是什么？有哪些条件？退税额怎么计算？退税如何办理？什么是"即买即退"？一起来看看这些热点知识吧！ 什么是离境口岸? 离境口岸，是指实施离境退税 政策的地区正式对外开放并设有 退税代理机构的口岸，包括航空 口岸、水运口岸和陆地口岸。 云南省目前已启用的离境口岸 为昆明长水国际机场、丽江三义 国际机场。_两机场航站楼隔离区 内设置退税专用场所。 如何成为退税商店? 符合以下条件的企业，经主管税务机关 备案后即可成为退税商店： B 同意安装、使用离境退税管理系 统，并保证系统应当具备的运行条 件,能够及时、准确地向主管税务 机关报送相关信息; 同意单独设置退税物品销售明细 4 账,并准确核算。 | 具有增值税一般纳税人资格; 2 纳税信用级别为A级、B级或M级; 退税有哪些条件? 境外旅客申请退税，应当同时符 合以下条件: | 同一境外旅客同一日在同一退税商 店购买的退税物品金额达到200元 人民币; 2| 退税物品尚未启用或消费; D | 离境日距退税物品购买日不超过90 大; 所购退税物品由境外旅客本人随身 4 携带或随行托运出境。 退 ...

Tax Policy Overview - The article discusses the tax declaration process for individuals with foreign income, emphasizing that those with a fixed employment unit should declare at the local tax authority, while freelancers or those without a fixed unit can choose between their registered domicile or their habitual residence in China [4][5]. - It clarifies that if a foreign tax year does not align with the Chinese calendar year, the declaration should be based on the last day of the foreign tax year, determining which Chinese tax year it corresponds to [5]. Policy Applicability - The policy regarding foreign income tax declaration has been applicable since the 2019 tax year, and any unclaimed tax credits from previous years can still be processed under the relevant regulations [7]. Tax Registration Requirements - When applying for tax registration, individuals must provide specific documents, including a business license, relevant contracts, and identification of the legal representative or owner [13][14]. R&D Expense Deduction - The article highlights common misconceptions regarding the R&D expense deduction policy, stressing the importance of ensuring that the R&D activities meet the necessary criteria and that expenses are properly categorized [15][16].

Group 1 - The article emphasizes the importance of adhering to the "seven prohibitions" when using invoices to avoid legal issues [5][6][7] - It specifies that when obtaining invoices, changes to the item name and amount are not allowed, as non-compliant invoices cannot be used for financial reimbursement [6] - The article warns against the practice of "borrowing invoices for profit," stating that invoices should not be transferred or lent to others [7] Group 2 - The article outlines the necessary documents required for tax registration according to the Tax Registration Management Measures [14] - It lists specific documents such as business licenses, contracts, and identification of legal representatives that must be provided to tax authorities [14][16] - Additional required documents may be determined by local tax authorities [16]

Group 1 - The article outlines the provisions under the "Value-Added Tax Law of the People's Republic of China" that specify circumstances under which value-added tax is not levied [4] - It states that services provided by employees to their employers for which they receive wages or salaries are not subject to value-added tax [4] - The article also mentions that administrative and institutional fees, government funds, compensation received due to legal requisition, and interest income from deposits are exempt from value-added tax [4]