欢迎扫描下方二维码关注： 人氏共和国正业川侍犹法》弟二宗的 规定，非居民企业应就其来源于中国 境内的所得缴纳企业所得税。对非居 民企业取得《中华人民共和国企业所 得税法》第三条第三款规定的所得应 缴纳的所得税，实行源泉扣缴，以支 付人为扣缴义务人。 2.同一笔合同需要多次对外支 付，如果每次支付金额都在等值 5万美元以上,是否都要进行对 外支付税务备案呢? 根据《国家税务总局 国家外汇管理局 关于服务贸易等项目对外支付税务备 案有关问题的补充公告》(国家税务 总局公告2021年第19号 ) 第一条规 定，境内机构和个人对同一笔合同需 要多次对外支付的,仅需在单笔支付 首次超过等值5万美元时进行税务备 案。 3.境内居民企业与境外公司签订代 理采购合同,向境外公司支付发生 在境外的进出口贸易佣金是否需要 办理对外支付税务备案? 根据《国家税务总局 国家外汇管理局 关于服务贸易等项目对外支付税务备 案有关问题的公告》(国家税务总局 公告2013年第40号 ) 第三条第 ( 三 ) 款规定，境内机构发生在境外的进出 口贸易佣金无需办理和提交《备案 表》。 4.境内机构和个人对外支付或者到 期应支付的款项以人民币以外 ...

Core Viewpoint - The article discusses the regulations and policies regarding the issuance of VAT invoices in various scenarios, emphasizing the conditions under which different types of invoices can be issued and the applicable tax rates [5][8][12]. Group 1: Taxable Sales Behavior - Buyers who are individual consumers cannot be issued special VAT invoices [5] - General taxpayers cannot issue special VAT invoices for retail sales of certain consumer goods such as tobacco, alcohol, food, clothing, and cosmetics [5] Group 2: Exemptions - In cases where taxable sales are subject to exemption regulations, special VAT invoices cannot be issued [8] Group 3: Simplified Tax Collection - General taxpayers selling used fixed assets must issue ordinary invoices and cannot issue special VAT invoices if they apply a simplified tax rate of 2% [12] - Small-scale taxpayers selling used fixed assets must also issue ordinary invoices and cannot have special VAT invoices issued by tax authorities [12] - Taxpayers selling second-hand goods must issue ordinary invoices and cannot issue special VAT invoices [12] Group 4: Differential Taxation - For the transfer of financial products, the sales amount is calculated as the selling price minus the purchase price, and special VAT invoices cannot be issued [17] - For brokerage and agency services, the total amount received minus government fees cannot have special VAT invoices issued [18] - Taxpayers providing tangible asset leasing services cannot issue special VAT invoices for the principal amount [18] - Taxpayers providing tourism services can choose to calculate sales amounts based on total fees received minus certain expenses, and special VAT invoices cannot be issued for those expenses [18] - Taxpayers providing human resource outsourcing services cannot issue special VAT invoices for wages and social insurance paid on behalf of clients [19] - Taxpayers providing labor dispatch services can choose differential taxation and must issue ordinary invoices for certain fees [19] Group 5: Export Regulations - From February 1, 2018, export enterprises in Zhejiang Province must issue ordinary VAT invoices or electronic ordinary invoices for exported goods and services [22]

Core Viewpoint - Timely tax declaration is mandatory for all taxpayers, regardless of income status, to avoid penalties and ensure compliance with tax regulations [1][2][3]. Group 1: Tax Declaration Requirements - Taxpayers must submit tax declarations according to the deadlines set by laws or tax authorities, even if there is no taxable income [1][2]. - The law stipulates that failure to declare taxes on time will be recorded as overdue, which can lead to penalties if not corrected promptly [2][3]. Group 2: First-time Offense and Penalties - First-time offenders who rectify their late declarations within the stipulated period may avoid penalties, as per the administrative penalty laws [2][3]. - The "first violation not punished" policy allows for leniency in cases where the violation is minor and corrected quickly [2][3]. Group 3: Importance of Compliance - Regular and timely tax declarations contribute to building a taxpayer's credit and are beneficial for future business development [3].

欢迎扫描下方二维码关注： 很多企业等到开出了发票才确认 收入，这是不对的，企业所得税 收入确认要看以下的情况。 IIIIII 基本原则 IIIIII 企业应纳税所得额的计算，以权责发生制为 原则,属于当期的收入和费用,不论款项是 否收付，均作为当期的收入和费用；不属于 当期的收入和费用,即使款项已经在当期收 付,均不作为当期的收入和费用。 不同来源的收入 >> 销售货物收入 销售货物同时满足下列条件的,应确认收入 的实现: 1.商品销售合同已经签订，企业已将 商品所有权相关的主要风险和报酬转 移给购货方; 2.企业对已售出的商品既没有保留通 常与所有权相联系的继续管理权，也 没有实施有效控制; 3.收入的金额能够可靠地计量； 4.已发生或将发生的销售方的成本能 够可靠地核算。 符合上款收入确认条件,采取下列商品销售 方式的，应按以下规定确认收入实现: 商品销售方式 收入确认时间 合同约定的收款日期 分期收款方式 发出商品时 预收款方式 办妥托收手续时 托收承付方式 购买方接受商品以及安装和检验 完毕时；如安装程序比较简单, 需要安装和检验 在发出商品时 支付手续费方式委托代销 收到代销清单时 分得产品的日期 ...

Core Viewpoint - The article provides a comprehensive guide on the reporting requirements for internet platform enterprises regarding tax-related information, emphasizing the importance of accurate and timely submission of identity and income information for shop operators and service providers. Group 1: Reporting Requirements for Shop Operators - If a shop within the platform is deregistered after the implementation of the regulations, the platform must report the operator's identity and income information for the third quarter of 2025 [2] - In cases where a shop changes its operator in the third quarter of 2025, the platform must report both the previous and new operator's identity and income information for the relevant periods [3][10] Group 2: Unique Identification Codes and Error Corrections - The unique identification code for a shop cannot be changed even if the operator changes; it must remain consistent for traceability [4][11] - If there is an error in the identity information, such as the unified social credit code, the erroneous entry must be voided and resubmitted [5][13] Group 3: Income Reporting Procedures - Platforms must submit the identity information of operators before reporting their income; the system will validate the identity submission first [6][14] - When reporting income for live streaming personnel, the identity information of the service organization must be submitted beforehand [7][16] Group 4: Special Cases for Mini Programs and Non-Monetary Benefits - Platforms providing infrastructure services for mini programs must report the operator's tax information based on whether the operator is classified as an internet platform enterprise [8][17] - For non-monetary economic benefits received by network anchors, the income should be recognized based on when these benefits reach the platform account, not when they are withdrawn [9][18] Group 5: Exclusion of Certain Income Types - Platforms are required to report all income, including any "fake order" income, without self-exclusion [10][19] - Domestic internet platform enterprises must report tax information for foreign operators and personnel engaged in transactions through their platforms [11][20]

纳税人完成残疾人就业保障金的申报缴费后,如 何通过电子税务局开具完税证明? 欢迎扫描下方二维码关注： 登录电子税务局-点击【我要办税】-【证明开 具】-【开具税收完税证明】。 | 全国统一规范电子税务局 | ( ( ) 首页 我要办税 | 我要查询 公众服务 地方符色 | | | --- | --- | --- | --- | | 我爱办税 | 清输入关键词 | 0 | | | 乐企数字开放平台 | | | | | 综合信息报告 | 开具税收完税(费)证明 | | | | 发票使用 | 开具税收完税证明 | 开具完税分割单 | 开具无欠税证明 | | | 转开税收缴款书(出口货物竞务专用) | 开具契税信息联系单 | | | 税费申报及缴纳 | 中国税收居民身份证明开具 | | | | 证明开具 | 中国税收居民身份证明开具 | | | | 其他事项申请 | | | | | 互联网平台企业涉税信息报送 | 服务贸易等项目对外支付税务备案 | | | | | 服务留易等项目对外支付税务备案 | | | | 一般退究宣理 | | | | | 出口退税管理 | 开具出口退(免) 税证明 | | | | 核定管理 | ...

Core Viewpoint - The article discusses the taxation rules for retired personnel who take on new employment, clarifying the conditions under which their income is classified as "wages and salaries" versus "labor remuneration" for tax purposes [3][5]. Summary by Sections Conditions for Re-employment of Retired Personnel - Retired personnel must meet four conditions to be classified as re-employed: 1. A labor contract of at least one year must be signed with the employer. 2. The employee must receive fixed or basic salary even when absent due to leave. 3. The employee must enjoy the same benefits and training as other regular employees. 4. The employer must be responsible for the employee's promotion and title evaluation [3]. Taxation of Income - Income from re-employment for retired personnel is taxed as "wages and salaries," while income from short-term part-time work is taxed as "labor remuneration" [5]. - The company is required to withhold and report personal income tax for the re-employment income of retired personnel, while retirement pensions are exempt from personal income tax under the relevant tax laws [5]. Tax Deductibility for Employers - Employers can deduct expenses related to hiring retired personnel from their taxable income, as per the regulations on corporate income tax [5].

欢迎扫描下方二维码关注： 村民 A 听说咱村要在北坡那块地建养老院，养老院里面会配有护理床、食堂，以后村里独居老人不用愁没人照顾了！ 这可太暖心了！不过北坡那块地我记得种了十几年的小麦呀，建养老院占耕地，不得交耕地占用税吗？ 村民 B 哎呀，你这么一说我也犯嘀咕了。这税到底怎么算呀？万一费用太高，这养老院还能盖得成吗？ 村民 A 乡亲们别担心！社会福利机构占用耕地，免征耕地占用税。 占用耕地的社会福利机构 YOUHUINEIRONG 社会福利机构占用耕地，免征耕地占用税。 XIANGSHOUTIAOJIAN 免税的社会福利机构，具体范围限于依法登记的养老服务机构、残疾人服务机构、儿童福利机构、救助管理机构、未成年人救助保护机构内，专门 为老年人、残疾人、未成年人、生活无着的流浪乞讨人员提供养护、康复、托管等服务的场所。 ZHENGCEYIJU 1.《中华人民共和国耕地占用税法》第七条第一款 2.《财政部 税务总局 自然资源部 农业农村部 生态环境部关于发布 〈 中华人民共和国耕地占用税法实施办法 〉 的公告》（财政部 税务总局 自然 资源部 农业农村部 生态环境部公告2019年第81号）第八条 来源：国家税务 ...

Group 1 - The article discusses the online channels available for applying for social insurance fee refunds, specifically through the electronic tax bureau and social insurance fee client [1] - It outlines the appropriate reason for applying for refunds due to overpayment caused by early enrollment or failure to timely transfer employee enrollment [1] - Required documents for the refund application include a PDF format scanned copy of the refund application letter with the company seal, detailing the reason for the refund and the relevant period [1] Group 2 - The article specifies which departments are responsible for refunding different types of social insurance fees: the Social Insurance Center for pension and work injury insurance, the Medical Insurance Center for medical insurance, and the Employment Center for unemployment insurance [2] - It provides guidance on what to do if a refund application is rejected, suggesting to resubmit after correcting any missing documents or inaccuracies in the application type [2]

Group 1 - The article discusses a case where an individual discovered unauthorized salary payments from a construction company while only working in the restaurant industry, highlighting the issue of identity theft in employment records [2] - It provides guidance on how to check personal employment information through the personal income tax app, emphasizing the importance of verifying employment details [3][5] - The article outlines scenarios where employment information may be incorrect, including cases of identity theft and normal discrepancies due to administrative delays [7] Group 2 - It details the steps to take if one finds discrepancies in employment or income records, including how to file an appeal through the personal income tax app [8][12] - The article emphasizes the necessity of addressing both unauthorized employment and income discrepancies to avoid tax liabilities [15] - It advises users to keep documentation and ensure the accuracy of their appeal submissions to maintain tax credit integrity [15]