关于印发《企业会计准则解释第19号》的通知 财会〔2025〕32号 国务院有关部委、有关直属机构，各省、自治区、直辖市、计划单列市财政厅（局），新疆生产建设兵团财政局，财政部各地监管局， 有关单位： 欢迎扫描下方二维码关注： 在非同一控制下企业合并中，出售方与购买方可能作出合同约定，针对被购买方某些或有事项，或者特定资产或负债的某些不确定性结 果，出售方给予购买方补偿，购买方因此获得补偿性资产。例如，出售方针对被购买方某或有事项产生的负债或该负债超过约定金额而 引致的损失，给予购买方补偿等。 （一）购买方合并财务报表层面补偿性资产的确认和计量。 1.补偿性资产的确认和初始计量。 购买方在其合并财务报表中确认被补偿项目的同时，应当确认补偿性资产，以与被补偿项目相同的基础计量，并需考虑管理层对其可收 回性的估计，将预期无法收回的金额从补偿性资产入账价值中扣除。 为了深入贯彻实施企业会计准则，解决执行中出现的问题，同时，保持企业会计准则与国际财务报告准则的持续趋同，我们制定了《企 业会计准则解释第19号》，现予印发，请遵照执行。 执行中如有问题，请及时反馈我部。 财 政 部 2025年12月5日 企业会计准则解释第 ...

欢迎扫描下方二维码关注： @铁路旅客 请查收这份 == 火车票开票攻略! NAMERABREEDED 16 自动信号 (立 18 小美,这次出差完要 1日起，火车 1日起，火车 夏纸质报销凭 自20消了。 记得在车站开火车票 报销凭证,我们互相 提醒一下吧。 7 t 那怎么报销呢? T any 这简单,我来教 你。打开你的 12306APP，在上 面申请电子发票 就可以啦。 报销更便捷! 电子发票 (铁路电子客票) 开票指南来了~ Holida E ■ 扫描识别二维码查看内容 没问题! 购票人/代办人 凭乘车人购票时使用的有 效身份证件,或凭订单号 对了,我上次 +购票人(代办人)有效身 帮客户线上买 份证件,到车站售票窗口 票,结果他临 申请开具【扫码开票 时改签了车 单】,再用12306APP扫 次，这种情况 描二维码，补全信息并通 我还能开电子 过核验,就能开具电子发 发票吗? 票啦! U U 原来如此,这 下帮客户代买 票也不用担心 开票问题了! 王会计,这是我 这趟出差的火车 电子发票,您那 边也可以看到发 票信息吧? - 可以,非常清晰!电子发票 直接关联税务系统,信息真 实防篡改，我们审核起来效 ...

Group 1 - The article discusses the process for urban and rural residents to renew their medical insurance after a suspension, emphasizing the need for prior registration before payment [1][5]. - It outlines a step-by-step guide for renewing insurance through the "Shanxi Medical Insurance" WeChat public account, starting from searching for the account to submitting the renewal application [3][4]. - The article highlights the importance of verifying the insurance status after registration and before making any payments, indicating that users should check their status one hour after registration [5][6]. Group 2 - The article provides detailed instructions on navigating the WeChat interface, including specific buttons to click for accessing services related to medical insurance [3][4]. - It includes a reminder for users to carefully check the renewal area before submitting their application to avoid errors [5]. - The article concludes with a mention of additional resources and guides related to medical insurance, indicating a comprehensive approach to informing residents about their options [8].

欢迎扫描下方二维码关注： << 与人工开单的核心差异 息录) 自动读取 (准确高效 少人工干预 易 出程 自窃开单机 人工核对,效率随客流下降 系统实时比对 自助开单机 大工开单 出单速度 STD 自助用单机 火工开单 易排队 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。 热点间答Q&A << 该【离境退税自动开单系统】是一整套软 硬件的集成，集成护照阅读器、二维码识别、 触屏、打印机、网络模块与多语言界面（中英 日韩等），支持护照、港澳台通行证信息一键 读取、发票快速扫描核验与即时出单，整体信 息的获取和录入精准无误。 集成设备非常轻 便、等同于店员可以手持一个PAD状的设备即 可在店内"移动式开单"，系统自动开单时不 占用店员时间，可以对旅客进行其他的服务工 作，提示旅客仍需在口岸海关验核、口岸税柜 台提交退税材料；同时，对客流高峰期的排队 现象有极大的缓解。 leate 来源： 国家税务总 ...

Core Viewpoint - The article focuses on the tax incentives related to the employment of disabled individuals, particularly the VAT refund policy, and aims to clarify the conditions and procedures for taxpayers to benefit from these tax advantages [4]. Group 1: Eligibility for Tax Incentives - Taxpayers (excluding blind massage institutions) must employ disabled individuals at a ratio of no less than 25% of the total staff, with at least 10 disabled individuals [6] - Blind massage institutions must have at least 25% of their staff as disabled individuals, with a minimum of 5 disabled individuals [6] - Taxpayers must sign labor contracts or service agreements with each disabled individual for at least one year [6] - Taxpayers must pay social insurance for each disabled individual, including basic pension, medical, work injury, maternity, and unemployment insurance [6] - Taxpayers must pay each disabled individual a monthly salary that is no less than four times the local minimum wage approved by the provincial government [6] Group 2: Calculation of VAT Refund - The VAT refund amount for the current period is calculated as the sum of the monthly VAT refund amounts for each month [7] - The monthly VAT refund amount is determined by multiplying the number of disabled individuals employed by the taxpayer by four times the local minimum wage [7] - If the VAT paid by the taxpayer in the current period is less than the refund amount, the taxpayer can carry forward the remaining balance to future tax periods within the same year [7] Group 3: Taxpayer Credit Rating - Taxpayers with a credit rating of C or D as assessed by tax authorities are not eligible for the tax incentives [7] Group 4: Required Documentation for Tax Incentives - Taxpayers must provide a "Tax Qualification Record Form" when applying for tax incentives [8] - A copy of the disabled individual's identification or military disability certificate must be submitted, along with a written statement of consent for employment from the legal guardian if the individual has a mental disability [8] - Taxpayers must also submit proof of social insurance payments and a detailed list of salaries paid to disabled individuals [8]

Core Viewpoint - The article discusses the recent policies regarding the VAT exemption and management for small-scale taxpayers, emphasizing the conditions and procedures for changing tax reporting periods and the implications for tax exemptions [10][12][15]. Group 1: Tax Reporting Period Changes - Small-scale taxpayers can choose their tax reporting period as either monthly or quarterly, and once selected, it cannot be changed within the same accounting year [10]. - Taxpayers can apply to change their tax reporting period without needing to provide any documentation [11]. - The effective date for the new tax reporting period varies based on when the application is made within the quarter [13]. Group 2: VAT Exemption Policies - Small-scale taxpayers with monthly sales not exceeding 100,000 yuan can enjoy VAT exemption, and sales returns must be deducted from the current sales to determine eligibility [13][14]. - Taxpayers whose quarterly sales do not exceed 300,000 yuan are also exempt from prepaying VAT [15]. - The calculation of sales for small-scale taxpayers under the reduced VAT rate policies is specified, with formulas provided for converting taxable sales amounts [16].

Group 1 - The article discusses the importance of year-end corporate events, highlighting their role in fostering team cohesion and recognizing outstanding employees [4] - It emphasizes the complexities of tax treatment related to awards and bonuses given during these events, particularly in terms of personal income tax and value-added tax [7][8] - The article outlines the tax implications for various forms of employee rewards, including cash bonuses and prizes from lotteries, which are categorized under different tax regulations [9] Group 2 - It details the requirements for issuing invoices for services provided by hotels and venues during corporate events, specifying the need for proper documentation and tax compliance [5] - The article explains the treatment of assets used for employee benefits, indicating that such transfers may be considered as sales for tax purposes [8] - It provides references to relevant tax regulations and guidelines that govern the taxation of corporate rewards and employee benefits [13]

欢迎扫描下方二维码关注： 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。 山西新电子税局 业务办理指南 संव 如您在业务办理中遇到难题 直 请登录新电子税局-点击"悦悦"在线问办 司》 TIMETO 您好! 这里是青岛12366纳税 缴费服务热线，请问有什么可 以帮您? 纳税人的子女从大学本科升至 研究生学习，该如何填写子女 教育专项附加扣除信息? 若纳税人的子女从大学本科升至 硕士研究生学习,可新增一条子 女教育的专项附加扣除信息,受 教育阶段选择 【硕士研究生】。 纳税缴费服务热线 纳税人购进国内旅客运输服务,取得增值税 专用发票的,按规定可抵扣的进项税额,在申报时 填写在《增值税及附加税费申报表附列资料(二)》 第1栏"(一)认证相符的增值税专用发票"。 般纳税人申报抵扣的电子发票 (铁路电子 客票)进项税额,在纳税申报时填写在《增值税 及附加税费申报表附列资料(二) ...

欢迎扫描下方二维码关注： 预扣预缴个人所得税。 如何计算实习生"劳 < 间题三 务报酬所得"呢? 解(答) · 有两种计算方式,一种是按照累计预扣法 计算,另一种是按次或者按月计算。 1、按照累计预扣法计算预缴税款 吕 根据《国家税务总局关于完善调整部分 纳税人个人所得税预扣预缴方法的公告》 (国家税务总局公告2020年第13号) 规定， 正在接受全日制学历教育的学生因实习取 得劳务报酬所得的,扣缴义务人在预扣预缴 个人所得税时,可选择按照累计预扣法计算 并预扣预缴税款。 劳务报酬所得应预扣预缴税额= (累计 收入额-累计减除费用)×预扣率-速算扣除 数-累计减免税额-累计已预扣预缴税额 吕其中,累计减除费用按 照5000元/月乘以纳税人当 年截至本月在本单位的任职 受雇月份计算。 注意!)实习生需提供学生证等佐证资料。 预扣率和速算扣除数具体详见下表: (居民个人工资、薪金所得预扣缴适用) 级数 累计预扣预缴应纳税所得额 預扣率 (%) 速算扣除数 不超过 36000 元的 超过 36000 元至 144000 元的部分 10 2520 o 20 16920 3 超过 144000元至 300000元的部分 ...

Core Viewpoint - The article discusses the tax deduction policies for corporate and individual donations to public welfare and charitable activities, outlining the conditions and procedures for claiming these deductions. Corporate Income Tax - Donations made by companies to public welfare organizations or government entities for charitable activities can be deducted from taxable income up to 12% of the annual profit. Amounts exceeding this limit can be carried forward for three years [1]. - Donations must be made through recognized public welfare organizations or government departments, and must comply with the legal definitions of charitable activities as per Chinese law [1]. - Companies must retain official donation receipts issued by the receiving organizations for tax deduction purposes [2]. - Monetary donations are recognized at the actual amount donated, while non-monetary donations are valued at fair market value [2]. - From January 1, 2019, to December 31, 2025, donations made for poverty alleviation in designated areas can be fully deducted from taxable income [2]. Individual Income Tax - Individuals can deduct donations to charitable causes from their taxable income, with the deductible amount not exceeding 30% of their declared taxable income [2]. - Donations of monetary assets are recognized at the actual donation amount, while donations of property are valued at the original cost [2]. - Individuals must retain donation receipts for five years and can use bank payment vouchers temporarily if official receipts are not available [3]. Documentation and Procedures - Both companies and individuals must keep relevant documentation, including donation receipts, for tax deduction claims [3]. - For collective donations organized by companies, a summary receipt can be used for tax deductions [3]. - Individuals must submit a detailed donation deduction form when filing their taxes [3].