Group 1 - The article discusses issues related to invoice verification, highlighting that discrepancies in supplier information or invoice codes require further verification or reissuance of the invoice [4] - It mentions that if a company has been deregistered, invoices cannot be reissued, raising concerns about tax deductions for those expenses [9][10] - The article provides guidance on how companies can prove the authenticity of expenses when invoices cannot be reissued due to special circumstances such as deregistration [10] Group 2 - The article clarifies that real estate companies are not eligible for the R&D expense super deduction policy, as specified by tax regulations [17] - An example is given where a construction company incurred 1.5 million yuan in R&D expenses but cannot benefit from the super deduction due to being classified under the real estate industry [18] - It outlines the specific industries that are excluded from the R&D expense super deduction policy, including real estate, which is explicitly mentioned [17][18] Group 3 - The article explains that individual consumers cannot request a special VAT invoice, as the law stipulates that such invoices can only be issued to business entities [20][22] - It cites the VAT regulations that prohibit issuing special VAT invoices to individual consumers, allowing only ordinary invoices [21][22] Group 4 - The article discusses the criteria for determining whether a branch office qualifies as a small and micro enterprise for tax benefits, emphasizing the need to aggregate data from the main office and all branches [25] - It references the announcement from the National Taxation Bureau regarding the management of small and micro enterprise tax incentives [25]

Core Viewpoint - The article aims to assist taxpayers in understanding tax policies and procedures, specifically focusing on the key points for filling out the VAT deduction form for advanced manufacturing industries [1]. Group 1: VAT Deduction Form Filling Guidelines - Taxpayers eligible for the additional deduction policy should fill out lines 6 to 8 of the form, reflecting their deduction situation [2]. - The first column "Beginning Balance" should include the previous period's ending balance of the additional deduction amount, which is zero for first-time applicants [3]. - The second column "Current Period Amount" should reflect the additional deduction amount calculated at 5% of the deductible input VAT for the current period [3]. - For enterprises engaged in export business, the "Current Period Amount" will prompt a section to fill in the input VAT corresponding to export business, which cannot be deducted [5]. - The third column "Current Period Adjustment Amount" should be filled with 5% of the amount of input VAT that is reversed during the current period [6]. - The "Current Period Deductible Amount" is calculated as "Beginning Balance" + "Current Period Amount" - "Current Period Adjustment Amount" [8]. - The "Actual Deductible Amount" for the current period is determined based on whether the "Current Period Deductible Amount" is greater than or equal to zero, with two specific scenarios outlined for filling this out [10][11]. - The ending balance is calculated as "Current Period Deductible Amount" - "Actual Deductible Amount," which reflects the remaining additional deduction amount to be carried over to the next period [13]. Group 2: Tax Filing Extensions - Taxpayers can apply for an extension of tax filing under unforeseen circumstances such as natural disasters or public health emergencies that prevent timely filing [18]. - Extensions may also be granted for special financial processing reasons when accounting is not completed, making it difficult to calculate taxable amounts [18]. Group 3: R&D Expense Deduction Policy - Certain industries, including real estate, are not eligible for the additional deduction policy for R&D expenses, as specified by tax regulations [20]. - An example illustrates that a construction company investing in energy-saving technology cannot benefit from the R&D expense deduction due to its classification in the real estate sector [20].

Group 1 - The article discusses the tax deduction standards for business hospitality expenses incurred by individual businesses, sole proprietorships, and partnerships, allowing a deduction of 60% of the expenses, capped at 5% of annual sales revenue [6] - It clarifies that business hospitality expenses incurred during the establishment phase of a company can be deducted at 60% of the actual expenses, categorized as startup costs [8] - The article emphasizes that certain industries, including real estate, are not eligible for the additional deduction on R&D expenses, despite having incurred legitimate costs [23][24] Group 2 - The article outlines that taxpayers can apply for an extension on tax filings due to unforeseen circumstances such as natural disasters or public health emergencies [21] - It specifies that if financial processing issues prevent the calculation of taxable income, taxpayers may also request an extension for tax filings [21]

欢迎扫描下方二维码关注： 发票额度是什么？如何查询发票额度？发票额度不够用了要怎么申请调整呢？今天，小编整理了一些发票额度的热点 问答，一起来看看吧~ 一、发票额度是什么？ 当月发票总额度，是指一个 自然月内， 纳税人发票开具总金额（不含增值税）的上限额度。 二、如何查询发票额度？ 进入【发票业务】模块 纳税人想要查询和调整发票额度，可通过【发票业务】办理。纳税人登录电子税务局后，可通过以下方式进入【发票业 务】模块： 1.在首页 【热门服务】 中进入 【发票业务】 ； 2.通过首页 【热门服务】 中 【 税务数字账户 】 进入 【发票业务】 ； 查看发票额度 在【发票业务】模块，即可在"开票情况概览"中查看当月发票总额度及当前可用发票额度。 可通过电子税务局提交发票额度调整申请。具体步骤如下： 1.在 【发票业务】 模块，选择 【发票额度调整申请】 或点击"可用发票额度"旁的 【去调整】 进入"发票额度调整申 请"模块。 2.进入模块后选择 【新增申请】 。 3.填写申请信息，根据实际经营需求，您可以在 【申请调整额度类型】 选择"长期"或"短期"变动，将本次需要增加的发票 额度填入 【申请调整额度（元）】 ...

Core Viewpoint - The article discusses the consumption tax policies related to batteries and coatings, including the scope of taxation, tax rates, exemptions, and necessary documentation for taxpayers [1][2]. Taxation Scope - Since February 1, 2015, batteries and coatings have been included in the consumption tax scope, with a tax rate of 4% applicable at production, commissioned processing, and import stages [1]. Tax Exemption Policies - Certain types of batteries, including mercury-free primary batteries, nickel-metal hydride batteries, lithium primary batteries, lithium-ion batteries, solar cells, fuel cells, and vanadium redox flow batteries, are exempt from consumption tax [1]. - Coatings with volatile organic compound (VOC) content below 420 grams per liter are also exempt from consumption tax [1]. Documentation for Tax Exemption - Taxpayers must retain specific documentation for exempted batteries and coatings, including: 1. Product testing reports from recognized testing institutions [2]. 2. A detailed list of products that matches accounting records and sales invoices [2]. Invoice Issuance for Exempt Sales - Taxpayers must issue value-added tax invoices at the applicable tax rate for sales of exempt batteries and coatings [2]. Tax Declaration for Exempt Sales - Taxpayers must report the exempt sales amount in the relevant sections of the "Consumption Tax and Additional Tax Declaration Form" [2]. For example, if the exempt sales amount for qualifying batteries is 200,000 yuan, it should be recorded accordingly [2]. Production Behavior and Tax Liability - Activities such as repackaging purchased batteries and coatings or merely labeling them without processing are considered taxable production behaviors, requiring tax declaration and payment [3]. Definition of Recognized Testing Institutions - Recognized testing institutions are those accredited by the National Certification and Accreditation Administration or provincial quality supervision departments, holding valid certification for relevant testing projects [3].

Core Viewpoint - The article discusses recent tax policies aimed at supporting housing rental enterprises and small businesses, highlighting specific tax reductions and exemptions that can benefit these sectors [7][8][9]. Group 1: Housing Rental Tax Policies - For enterprises, social organizations, and other entities renting housing to individuals or specialized housing rental companies, a reduced property tax rate of 4% is applicable [7]. - Housing rental enterprises renting out affordable rental housing, after obtaining project recognition, will benefit from the same VAT policies as outlined for general housing rental [8]. Group 2: Support for Small and Micro Enterprises - From January 1, 2023, to December 31, 2027, small-scale VAT taxpayers, small and micro-profit enterprises, and individual businesses will see a 50% reduction in resource tax (excluding water resource tax), urban maintenance and construction tax, property tax, urban land use tax, and stamp duty (excluding securities transaction stamp duty) [8]. Group 3: Tax Policies for Technology Incubators - National and provincial technology incubators, university science parks, and state-registered maker spaces will be exempt from property tax and urban land use tax for properties used for incubation services [9]. - Income derived from providing incubation services to incubated entities will also be exempt from VAT [9].

Taxation on Individual Income - The article outlines the individual income tax brackets and rates applicable to personal income in China, detailing the taxable income ranges and corresponding tax rates, with the highest rate being 45% for income exceeding 960,000 yuan [3][7]. Stock Option Taxation - It specifies that individuals receiving stock options must combine their income from multiple grants within a tax year for tax calculation purposes [4][5]. - Non-resident individuals receiving stock option income are taxed separately from other income, with a specific formula for calculating the taxable amount based on a six-month distribution [6][7]. Example Calculation - An example is provided where an individual named Mr. Wang exercises stock options, with a calculation showing that the taxable income from exercising 5,000 shares at a market price of 16 yuan per share and a strike price of 8 yuan per share results in a taxable income of 40,000 yuan [8]. Regulatory Framework - The article references various regulations governing the taxation of stock options and other equity incentives, including specific notices from the Ministry of Finance and the State Administration of Taxation [9].

欢迎扫描下方二维码关注： 2026年度 个人所得税专项附加扣除 信息确认正在进行，有不少网友留言咨询相关问题，也有热心网友分享自己的经验。 准备好"产权证明""贷款合同"等相关资料，点击"准备完毕，进入填报"； 第四步 根据相关规定，仅享受首套住房贷款利率的住房贷款利息支出，方可在申报时予以扣除； 有的是首次填报，有的是无变动，有的是今年信息需要修改或删除，具体操作详见 《事关工资，今起确认！》 。今天，我们梳理了 住 房贷款利息 专项附加扣除首次填报的操作步骤及一组热点问答，希望对您有所帮助！ 想了解具体政策请查看 《最全！7项个税专项附加扣除一 图搞定》 。 首次填报如何操作？手把手教你 打开个人所得税App，选择"办&查"—"专项附加扣除"填报； 第一步 第二步 选择"住房贷款利息"和"扣除年度"，选择"2026"，点击"确认"； 第三步 第五步 确认"本人信息"，填写"配偶信息"，选择"产权证明"，完善"房贷信息"，点击"下一步"； 第七步 填写"本人是否借款人"，选择"扣除比例"； 第八步 选择申报方式，选择"通过扣缴义务人申报"或"综合所得年度自行申报"，点击"提交"完成操作。 选择"贷款方式"， ...

欢迎扫描下方二维码关注： 根据《财政部 税务总局 住房城乡建设部关 于完善住房租赁有关税收政策的公告》(财政 部 税务总局 住房城乡建设部公告2021年第24 号) 规定: 二、对企事业单位、社会团体以及其他组 织向个人、专业化规模化住房租赁企业出租住 房的, 减按4%的税率征收房产税。 三、对利用非居住存量土地和非居住存量 房屋 (含商业办公用房、工业厂房改造后出租用 于居住的房屋) 建设的保障性租赁住房, 取得保 障性相赁住房项目认定书后, 比照适用第一条、 第二条规定的税收政策,具体为: 住房租赁企业 向个人出租上述保障性租赁住房, 比照适用第 一条规定的增值税政策;企事业单位、社会团体 以及其他组织向个人、专业化规模化住房租赁企 业出租上述保障性租赁住房, 比照适用第二条 规定的房产税政策。 根据《财政部 税务总局关于进一步支持小 微企业和个体工商户发展有关税费政策的公告》 (财政部 税务总局公告2023年第12号) 规定: 二、自2023年1月1日至2027年12月31日,对 增值税小规模纳税人、小型微利企业和个体工 商户减半征收资源税(不含水资源税)、城市维 护建设税、房产税、城镇土地使用税、印花 ...

Group 1 - The article discusses the process of issuing red invoices after the occurrence of sales returns, errors in invoicing, or service interruptions, emphasizing the need to follow regulations for issuing red invoices [2] - The specific operational steps for issuing red invoices are outlined, starting from logging into the electronic tax bureau to confirming the red invoice information [4][6][7] - It is noted that if the red invoice confirmation form requires the buyer's confirmation, the seller must wait for the buyer to confirm before issuing the red invoice [11][12] Group 2 - The article highlights that if the red invoice confirmation form is initiated by the buyer, the seller must confirm it before issuing the red invoice [12] - The system provides options for delivering the red invoice, including email delivery, QR code delivery, and downloading the invoice [9] - The article serves as a guide for taxpayers on how to navigate the electronic tax bureau for issuing red invoices, ensuring compliance with tax regulations [12]