欢迎扫描下方二维码关注： 0 1 职工在职学历教育： 个人追求与企业培训的界 限 场景还原 企业为鼓励员工提升，承担了部分员工在职攻读学历、学位的费用，并计划将其作为"职工教育经费"申报税前扣除。 费用的税前扣除一直是财务朋友们关注的焦点。正确的归集与扣除直接关系到企业的税收负担与合规风险。申税小微深入解析三类易 混淆费用的税前扣除政策要点，为您厘清政策边界。 风险提示 此类应由个人承担的学历、学位教育支出不属于计入职工教育经费，不能进行企业所得税税前扣除。 政策深析 根据《关于企业职工教育经费提取与使用管理的意见》（财建〔2006〕317号）第三条明确规定，企业职工参加社会上的学历教育以 及个人为取得学位而参加的在职教育，所需费用应由个人承担。 02 补充医疗保险： 保障范围与扣除对象的限定 场景还原 风险提示 将产品的 常规性升级 、售后技术支持、重复性改变等活动，归集为研发费用并申请加计扣除是错误的 。判断一项活动是否为可加计 扣除的研发活动， 核心在于其是否具有创新性、不确定性等本质特征， 而非简单的"技术部门"或"优化"字样。 政策深析 《财政部 国家税务总局 科技部关于完善研究开发费用税前加计扣除 ...

Core Viewpoint - The article provides a detailed guide on the special additional deduction for childcare expenses for children under three years old, emphasizing the importance of timely filing before the deadline of December 31, 2025 [1]. Group 1: Filing Process - Step-by-step instructions for filing the special deduction through the personal income tax app are outlined, starting from selecting the appropriate section to submitting the application [1][4][6]. - The process includes confirming personal and spouse information, adding child information, and setting the deduction ratio [5][6]. Group 2: Deduction Details - The deduction standard is set at 2,000 yuan per month for each child under three years old [9]. - Parents can choose to deduct the full amount (2,000 yuan) by one parent or split it (1,000 yuan each) [10]. - For families with multiple children, different deduction methods can be applied to each child [11]. Group 3: Eligibility and Conditions - The deduction applies to legal guardians of the child, including biological, adoptive, and step-parents [8]. - Parents can claim the deduction for children born abroad [14]. - The deduction period starts from the month of the child's birth until the month before they turn three [13].

Group 1 - Minors can apply for social security cards, with parents able to apply for newborns during the initial health insurance registration process, streamlining the process in many regions [2] - Applications can also be made later through local social security card service agencies, online platforms, schools, or banks authorized by human resources departments [2] Group 2 - There are no fees for the first application of a social security card [4] - Replacement or reissuance of cards may incur fees based on local standards, with some regions waiving these fees [5] Group 3 - It is possible to obtain only an electronic social security card without a physical card, as the electronic version corresponds to the physical card and shares the same functions [6][7] - The conditions for obtaining an electronic card include already having a physical card that is not canceled [8] Group 4 - The social security card serves multiple functions, including medical settlement, identity verification, information recording, and self-service inquiries [9] - The card's financial functions allow for payment of social insurance fees, receipt of benefits, and can be used like a regular bank card for cash deposits, transfers, and purchases [11] Group 5 - Activation of the financial function of the social security card requires the holder to present valid identification and the card at the designated bank [12] - Many regions have integrated the activation of both social and financial functions at social security service bank windows for efficiency [13]

Xu X.M. 买房印花税金额交错了吗？ 原创 阅读全文 分享一篇文章。 ...

欢迎扫描下方二维码关注： 般纳税人申报增值税之前,若已勾选 的进项发票存在错误,如何在电子税务局撤 销抵扣勾选? 未进行"统计确认"的情形 登录电子税务局,点击【我要办税】-【发票 使用】-【发票用途确认】。 进入 "发票勾选确认" 页面,点击【抵扣类 勾选】-【抵扣勾选】,在查询条件中,将"勾选 状态"选择为"已勾选"，并设置开票日期等其 他条件,点击【查询】,筛选出需要取消勾选的 品 勾进和代松代徽完税增证勾选功能,可对开具日期在2023年05月01日后的票证进行抵扣勾选; 勾选要撤销的发票信息, 点击【撤销勾选】, 根据系统提示提交成功后, 发票状态将变为 "未勾选",重新勾选发票操作即可。 能否是一人所得说 美国的加班。 IT/AOK 来源 山西税务税宣速递 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。 间:如果在国外进行的学历继续教育,或者 是拿到了国外颁发的技能证书, 能否享受继续教 ...

欢迎扫描下方二维码关注： 先说答案： 可以。 纳税人接受技能人员职业资格继续教育、专业技术人员职业资格继续教育的支出，在取得相关证书的当年，可以按照 3600元 定额扣除。 但是要注意哦！ 1. 同一年度 内 取得多个 职业资格证书， 只 能填报享 受 其中一个 ，即最多只能享受 3600元 扣除优惠； 不同年度获得不同证书则可以多次享 受 。 2.继续教育专项附加扣除包含学历（学位）继续教育和职业资格继续教育，如果在一个年度内，既取得了职业资格证书，又存在学历（学位）继 续教育，两者属于 不同继续教育类型，可以叠加享受。 哪些职业资格证书能享受扣除呢？ Q 《国家职业资格目录》里的证书可扣除。目前最新版本是2021年版，共计72项职业资格。其中，专业技术人员职业资格59项，技能人员职业 资格13项。 可扫描下方二维码查看哦↓↓↓ 扫码查看 具体操作如下↓↓↓ 1.登录个人所得税App 点击首页"专项附加扣除"-"我要查询"或在"办&查"中找到"专项附加扣除"，进入专项附加扣除页面。 0 1 0 2 选择"继续教育"，扣除年度选择"2025"。 0 3 0 4 3.核对本人信息 填写并确认基本信息，如信息有误 ...

Group 1 - The article discusses various tax incentives for enterprises engaged in agriculture, forestry, animal husbandry, and fishery projects, including exemptions and reductions in corporate income tax [3] - It highlights specific projects that qualify for tax reductions, such as public infrastructure projects, environmental protection projects, and technology transfer projects [3] - The article also mentions tax incentives for integrated circuit production projects, particularly those with specific line widths and investment amounts [3] Group 2 - The article provides guidance on how to fill out forms related to corporate income tax, including deductions and exemptions for various types of income [6] - It outlines the process for taxpayers to apply for a tax clearance certificate through the electronic tax bureau, detailing the steps involved [15][21] - The article emphasizes the importance of ensuring no outstanding tax issues before applying for the tax clearance certificate [21]

Group 1 - The article provides a guide on how to apply for invoice quota adjustments through the electronic tax bureau [4][5]. - It outlines two main paths for querying the invoice quota adjustment application: using the search bar on the homepage or navigating through the invoice business module [4][5]. - The application process includes submitting the request, which will then be reviewed by tax authorities based on the company's invoice quota category, business duration, and operational status [5][7]. Group 2 - The article details the status updates that applicants can expect during the review process, including "submitted," "under review," and "completed" [5][7]. - If the application status is "pending correction," the taxpayer can rectify the issues based on the feedback provided and resubmit the application [8]. - The article emphasizes the importance of keeping track of the application records and statuses for efficient management [5][7].

Group 1 - The article discusses the implementation of the policy on VAT end-period tax refund, focusing on how to accurately deliver refunds to market entities and the details taxpayers should pay attention to [8] - Manufacturing enterprises established before April 2025 can apply for VAT refunds if they meet certain conditions, including having over 50% of their VAT sales from manufacturing-related activities [10] - Real estate development companies must determine if they qualify as "real estate development taxpayers" based on the proportion of VAT sales and advance payments from real estate activities, which must exceed 50% [13][14] Group 2 - Taxpayers applying for VAT refunds must have a credit rating of A or B, which is determined at the time of submitting the refund application [17] - Taxpayers who have previously enjoyed VAT immediate refund policies since April 1, 2019, must repay all refunded amounts before they can apply for end-period VAT refunds [21] - Companies can simultaneously apply for both VAT exemption and end-period VAT refunds within the same tax declaration period, but if the export sales amount eligible for exemption is zero, a zero declaration must be filed [19]

Group 1 - The article discusses the process of backing up and restoring data in the natural person electronic tax bureau system, emphasizing the steps required for data management [2][3] - It highlights the importance of obtaining download permissions through the tax service hall, detailing the steps for legal representatives or financial officers to apply for a 72-hour valid "data download function" [3] - The article mentions the convenience of using the web version of the natural person electronic tax bureau for tax obligations, allowing users to handle tax declarations from any computer without the need for data backup [3] Group 2 - The article outlines the regulations regarding resource tax, stating that the taxable sales amount is determined based on the total price charged to the buyer, excluding VAT [8] - It specifies that for taxpayers selling exempt VAT taxable products, the sales amount for resource tax is determined without including VAT [8] - The article also discusses the announcement regarding the continued reduction of vehicle purchase tax for trailers, effective until December 31, 2027 [10]