Group 1 - The article discusses the discrepancies between the contract amount signed by taxpayers and the actual settlement amount, specifically regarding the payment of stamp duty [2]. - According to the announcement by the Ministry of Finance and the State Taxation Administration, if the amounts listed in taxable contracts differ from the actual settlement amounts, the tax basis will depend on whether the listed amounts are changed or not [2]. - If the listed amount increases after a change, taxpayers must pay additional stamp duty on the increased portion; conversely, if the amount decreases, they can apply for a refund or offset the stamp duty [2]. Group 2 - The article provides guidance on how companies can apply for an increase in electronic invoice limits as the end of the year approaches and business volume increases [7]. - Companies can log into the new electronic tax bureau to access the invoice limit adjustment application page through two methods [10]. - After filling out the application for the adjustment, companies must ensure that the reasons for the application and the uploaded documents are accurate and valid [12].

Group 1 - The article discusses the process for taxpayers to complete vehicle purchase tax declaration and payment through the electronic tax bureau, and how to obtain the tax payment certificate afterward [2][4]. - Taxpayers can log into the electronic tax bureau, navigate to the tax declaration section, and after successful submission, download the tax payment certificate [4][5]. - The article emphasizes the importance of using the electronic tax bureau for efficient tax management and compliance [4][5]. Group 2 - The electronic tax bureau provides a unified platform for various tax-related services, including vehicle purchase tax declaration and public service inquiries [4][5]. - Taxpayers can check their tax payment status and download necessary documents directly from the electronic tax bureau [5]. - The article highlights the user-friendly interface of the electronic tax bureau, making it easier for taxpayers to manage their tax obligations [4][5].

欢迎扫描下方二维码关注： 财务小秦 申税小微你好，我 们公司最近要办理注销登记， 但还剩余了一些发票没有开完，请问这 个应该怎么办？ 如果你们公司剩余的发票是 数电发票 ，则无需缴销。如果剩余的是通过增值税发票系统 开具的普通纸票、 纸电发票 或者是通过电子发票服务平台开具的数电纸票，可以在电子税务 局进行缴销，具体操作跟我一起往下看吧。 申税小微 一、登录电子税务局后，点击【我要办税】-【发票使用】-【发票缴销】功能菜单。 二、点击"发票缴销"进入系统功能办理页面。系统自动带出纳税人可缴销的发票种类和起始号码段。 三、若申请缴销的发票为非电子发票（即普通纸票、 数电纸票 ），根据'销毁方式说明'对需缴销发票进行剪角处理， 完成后请拍照上传。若申请缴销的发票为电子发票（即纸电发票）则无需上传附件。 | ← 近51 101 1 1558 -> | | | | --- | --- | --- | | 上傳的列語叫《攝影小作歌及攝 , 東上角龍和【明星力CH球】》 | | | | 用于支持着细过20M，直播上用的交界都点《》 | | | | 管管用的发展 (4) | | 2.30.149 | | · RIANSI ...

欢迎扫描下方二维码关注： 根据《国家税务总局关于异常增值税扣税 凭证管理等有关事项的公告》(国家税务总局 公告2019年第38号) 规定: 一、符合下列情形之 一的增值税专用发票,列入异常凭证范围: ...... (二) 非正常户纳税人未向税务机关申 报或未按规定缴纳税款的增值税专用发票; 三、增值税一般纳税人取得的增值税专用 发票列入异常凭证范围的,应按照以下规定处 手: (一) 尚未申报抵扣增值税进项税额的, 暂 不允许抵扣。已经申报抵扣增值税进项税额的， 除另有规定外,一律作进项税额转出处理。 (二) 尚未申报出口退税或者已申报但尚 未办理出口退税的, 除另有规定外, 暂不允许办 理出口退税。适用增值税免抵退税办法的纳税 人已经办理出口退税的,应根据列入异常凭证范 围的增值税专用发票上注明的增值税额作进项 税额转出处理;适用增值税免退税办法的纳税 人已经办理出口退税的,税务机关应按照现行 规定对列入异常凭证范围的增值税专用发票对 应的已退税款追回。 纳税人因骗取出口退税停止出口退(免) 税期间取得的增值税专用发票列入异常凭证范 围的, 按照本条第 (一) 项规定执行。 (三) 消费税纳税人以外购或委托加 ...

Group 1 - The article discusses the steps a company should take upon receiving a "Notice of Order to Correct within a Time Limit," indicating a tax violation [2][5]. - The first step involves logging into the electronic tax bureau and accessing the notice under "My To-Do" [2]. - The second step requires reviewing the details of the overdue tax types and periods specified in the notice [3][4]. Group 2 - The third step is to complete the tax declaration and payment for the overdue taxes as indicated in the notice [5]. - The fourth step involves the system's automatic assessment of whether the taxpayer qualifies for a "first violation no penalty" status after corrections are made [6]. - If the taxpayer qualifies, they will receive a "First Violation No Penalty Commitment Letter" and a "No Administrative Penalty Decision Letter" [6]. - If not, a "Simple Administrative Penalty Notice" will be issued, which the taxpayer can review and respond to [6][7]. Group 3 - The fifth step allows the taxpayer to either accept the penalty or dispute it within a specified period [7]. - If accepting, the taxpayer can proceed to pay the penalty through the tax payment interface [7]. - If disputing, the taxpayer must submit their reasons and supporting documents for review by tax authorities [7].

欢迎扫描下方二维码关注： 设备不符合上述目录规定条件的,不得 享受优惠。此外，专用设备改造后，不符合 上述目录规定条件的，也不得享受优惠。上 述目录如有更新,从其规定。 2 IIIIIIIIIIIIIIIIIIIIII 不属于数字化、智能化改造 专用设备数字化、智能化改造，是指企 业利用信息技术和数字技术对专用设备进行 技术改进和优化，从而提高该设备的数字化 和智能化水平,包括以下情形: 1.数据采集。 2.数据传输和存储。 3.数据分析。 4.智能控制。 5.数字安全与防护。 6.国务院财政、税务主管部门会同科 技、工业和信息化部门规定的其他数字化、 智能化改造情形。 不属于上述所列改造情形的,不得享受 优惠。 3 IIIIIIIIIIIIIIIIIIIII 企业未实际使用改造后的专用设备 企业应当自身实际使用改造后的专用设 备，在改造完成后五个纳税年度内转让、出 租的，不得享受优惠。需在该专用设备停止 | 享受税收优惠的改造投入归集错误 享受该税收优惠的改造投入，是指企业 对专用设备数字化、智能化改造过程中发生 的并形成该专用设备固定资产价值的支出。 按有关规定退还的增值税税款以及专用 设备运输、安装和调 ...

Core Viewpoint - The article discusses the provisions of the Value-Added Tax (VAT) Law in China, specifically focusing on the concept of "deemed taxable transactions" and the criteria for determining sales amounts in such cases [3][4]. Group 1: Deemed Taxable Transactions - Taxpayers are required to pay VAT when they engage in deemed taxable transactions, which include the following scenarios: 1. Units and individual businesses using self-produced or commissioned processed goods for collective welfare or personal consumption 2. Units and individual businesses transferring goods without compensation 3. Units and individuals transferring intangible assets, real estate, or financial products without compensation [3]. Group 2: Determining Sales Amounts - For deemed taxable transactions where the sales amount is in non-monetary form, taxpayers must determine the sales amount based on market prices as stipulated in the VAT Law [4].

Group 1 - The article discusses the process for individual business owners to apply for a "business suspension registration" when they need to temporarily close their operations for up to one year [1][2] - It outlines the requirements for submitting a "suspension and resumption report," which includes providing reasons for the suspension, duration, tax payment status, and handling of invoices [4] - The article emphasizes that if any business activities occur during the suspension period, it will be considered as resuming operations, and the business owner must report this to the tax authority [4] Group 2 - The article specifies that to resume business operations early, the business owner must promptly report to the tax authority [4] - It highlights the need for written reports to the tax authority for both suspension and resumption of business, as well as for any extensions of the suspension period [4] - The importance of compliance with tax regulations and maintaining integrity in business operations is underscored [4]

Core Viewpoint - The article discusses the tax deduction policies for corporate charitable donations, emphasizing the allowable deduction limits and the treatment of cash versus non-cash donations [5][6]. Group 1: Tax Deduction Limits - Corporate charitable donations can be deducted from taxable income up to 12% of the annual profit total. For example, if a company's total profit is 1 million, it can deduct up to 120,000 [5]. - Any donations exceeding the 12% limit can be carried forward for deduction in the following three years, starting from the year after the donation [5][6]. Group 2: Valuation of Donations - Cash donations are recognized at the actual amount received, while non-cash donations are recognized at their fair value [6]. - When donating non-cash assets, the donor must provide proof of the fair value; otherwise, the recipient cannot issue donation receipts [6]. Group 3: Additional Costs - Costs associated with the transportation and insurance of donated medical equipment can be included in the charitable donation expenses for tax deduction purposes, depending on whether these costs are accounted for in the donation [7].

Core Viewpoint - The article discusses the criteria and benefits for companies to be recognized as high-tech enterprises, emphasizing the tax incentives and support provided by the government to encourage innovation and research and development activities [5][7][8]. Group 1: Recognition Criteria for High-Tech Enterprises - Companies must be established for more than one year to apply for high-tech enterprise recognition [5]. - Companies must own intellectual property that plays a core supporting role in their main products or services, obtained through various means such as independent research and development or acquisition [5]. - The technology of the main products or services must fall within the scope of the "National Key Supported High-Tech Fields" [5]. - At least 10% of the total workforce must be engaged in research and development and related technological innovation activities [5]. - The total R&D expenses over the last three accounting years must meet specific ratios relative to sales revenue, with varying requirements based on revenue brackets [5]. - At least 60% of the R&D expenses must be incurred within China [5]. - High-tech products or services must account for at least 60% of the company's total revenue in the past year [5]. - Companies must meet innovation capability evaluation requirements and have no major safety, quality, or environmental violations in the past year [5]. Group 2: Tax Incentives for High-Tech Enterprises - High-tech enterprises are subject to a reduced corporate income tax rate of 15% [7]. - From January 1, 2023, companies can deduct 100% of actual R&D expenses from taxable income, and if these expenses form intangible assets, they can be amortized at 200% of the cost [8]. - For integrated circuit and industrial mother machine enterprises, the R&D expense deduction is 120% for expenses not forming intangible assets and 220% for those that do, applicable from January 1, 2023, to December 31, 2027 [8]. - Taxpayers providing technology transfer and development services are exempt from value-added tax, provided they have the necessary documentation [9][11]. - The carryover period for losses incurred by high-tech enterprises or technology-based small and medium-sized enterprises has been extended from 5 years to 10 years [11].