欢迎扫描下方二维码关注： 网友留言 网友 @平安是福 ，您在12月31日前缴存2025年度个人养老金，可按照 12000元/年 的限额标准，在2025年度个人所得税综合所得或经营 所得中 据实扣除。 参加人 每年 缴纳个人养老金额度 上限为12000元 ，参加人每年缴费不得超过该缴费额度上限。 参加人可以 按月、分次或者按年度 缴费，缴费额度按自然年度累计，次年重新计算。 什么情形下可以领取？ 参加人符合下列条件之一的，可以领取个人养老金： 1.达到领取基本养老金年龄。 2025年度个人养老金缴存将于12月31日截止，一起了解个人养老金个税扣除政策 ↓ 什么是个人养老金？ 个人养老金是指 政府政 策 支持、个人自愿参加、市场化运营、实现养老保险补充功能 的制度。 个人养老金 实行个人账户制，缴费 完全由参加人个人承担， 自主选择购买符合规定的储蓄存款、理财产品、商业养老保险、公募基金等金融产品（以下统称"个人养老金 产品"），实行完全积累，按照国家有关规定 享受税收优惠政策。 个人养老金又被称为养老第三支柱，与基本养老保险、企业（职业）年金共同组成我国养老保障体系的"三大支柱"。在中国境内参加城镇职 工基本养 ...

Core Viewpoint - The article discusses the regulations and procedures regarding the adjustment of export tax rebate rates, including the determination of execution time and the process for correcting erroneous export tax rebate data. Group 1: Export Tax Rebate Rate Adjustment - The execution time for export tax rebate rates is determined based on the export date indicated on the customs declaration for goods and services, with specific rules for different types of exports [4] - The export tax rebate rate for goods is generally the applicable tax rate unless specified otherwise by the Ministry of Finance and the State Administration of Taxation [5] Group 2: Correction of Export Tax Rebate Data - If the export tax rebate data has not been formally submitted, it can be canceled and regenerated through the new electronic tax bureau [6] - For data that has been approved for tax refund, companies must submit a withdrawal application and return the refunded tax before reapplying for the export tax rebate [6] Group 3: Policy Basis - The article references several key regulations, including the Provisional Regulations on Value-Added Tax and announcements from the Ministry of Finance and the State Administration of Taxation regarding VAT reforms [7]

欢迎扫描下方二维码关注： 自2023年1月1日至2027年12月31日，企业招用自主就业退役士兵，与其签订1年以上期限劳动合同并依法缴纳社会保险费的，自签订劳动合同 并缴纳社会保险当月起，在3年内按实际招用人数予以定额依次扣减增值税、城市维护建设税、教育费附加、地方教育附加和企业所得税优惠。定 额标准为每人每年6000元，最高可上浮50%，各省、自治区、直辖市人民政府可根据本地区实际情况在此幅度内确定具体定额标准。大连市定额标 准为每人每年9000元。 享受条件 退役士兵身份： 自主就业退役士兵，是指依照《退役士兵安置条例》（国务院中央军委令第608号）的规定退出现役并按自主就业方式安置的 退役士兵。 企业类型： 属于增值税纳税人或企业所得税纳税人的企业等单位。 劳动合同与社保： 企业与招用的自主就业退役士兵签订1年以上期限劳动合同，并依法为其缴纳社会保险费。 政策选择： 企业既可以适用上述税收优惠政策，又可以适用其他扶持就业专项税收优惠政策的，可以选择适用最优惠的政策，但不得重复享 受。 操作流程 信息采集： 企业需通过电子税务局或向主管税务机关申报《重点群体或自主就业退役士兵就业信息表》，填写招用退役士兵 ...

Core Viewpoint - The article discusses the credit scoring system for tax-related professional service institutions, emphasizing the importance of understanding the scoring dimensions and how to improve scores effectively [3]. Group 1: Credit Scoring Evaluation Period - The credit score for tax-related professional service institutions is cumulative over an evaluation period from January 1 to December 31 each year, with results announced monthly [3]. - The evaluation results are valid for one year from the date of issuance, and the previous year's evaluation must be completed by April 30 [3]. Group 2: Credit Scoring Indicator System - The credit scoring system consists of five levels, with a maximum score of 500 points across nine primary indicators [3]. - The primary indicators include previous credit situation (100 points), client tax credit (20 points), taxpayer and tax authority evaluation (50 points), real-name tax payment (90 points), business scale (20 points), service quality (120 points), business information quality (50 points), industry self-discipline (30 points), and personnel credit (20 points) [3]. Group 3: Scoring Methodology - Client evaluation is based on a satisfaction survey initiated by tax authorities, with scores ranging from 0 to 20 points depending on the client's feedback [4]. - The scoring for service agreement reporting is calculated based on the ratio of reported service agreements to the total number of tax service personnel [5]. - Business scale scoring includes revenue from various tax service categories, with a maximum of 20 points allocated based on the proportion of income from these services [6]. Group 4: Revenue and Performance Metrics - The average revenue per tax service personnel is compared to the provincial average, with a maximum score of 10 points for equal or higher performance [6]. - Institutions are encouraged to report additional agreements for general tax consulting and other tax agency services, with a cap of 20 points for this indicator [8].

1.我单位通过电子税务局【免抵退税申报】数据自检时提示有警告类疑点"进料加工手（账）册号（）与海关信息中的备案号（XXX）不一致"，怎么 办？ 遇到此类问题，请参考以下办法处理： 首先在免抵退税申报"④填写明细表"节点，根据数据自检提示的申报序号，点击对应明细数据右侧的"编辑"按钮，如下图所示： 欢迎扫描下方二维码关注： 在弹出的生产企业出口货物劳务免抵退税申报明细编辑页，填写进料加工手（账）册号，填写完成后点击保存按钮。 然后进入"⑤提交申报表"节点，先点击生成汇总表，重新生成汇总数据，再次进行数据自检，等待数据自检完成后查看疑点信息，确认疑点信息已经 消除，即可继续申报。 2.我单位申报2025年第三季度环境保护税，将污染物名称为氨（气）的税源有效期止维护至2025年7月31日，但在【申报计算及减免信息】模块，带 出了2025年8月和9月的税源信息怎么办？ | 3 全国统一规范电子税务局 Q山东 | | | | | | | | | | | | | | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- ...

Group 1 - The article discusses common misconceptions regarding the tax treatment of business entertainment expenses, emphasizing that only 60% of such expenses can be deducted, subject to a cap of 5% of annual sales revenue [3][4]. - It clarifies that individual businesses, sole proprietorships, and partnerships are allowed to deduct 60% of their business entertainment expenses when calculating personal income tax, with the same 5% cap on sales revenue applicable [5][6]. Group 2 - The article outlines the applicable subjects for financing leasing enterprises, which include financial leasing companies and other approved entities, highlighting the regulatory framework governing these businesses [15]. - It details the tax policies related to financing leasing, specifically mentioning that contracts signed before January 1, 2017, can continue to benefit from existing export tax refund policies [16]. - The article specifies the conditions for financing leasing export goods, including the types of goods eligible for tax refunds, such as aircraft and marine engineering structures, in accordance with relevant regulations [18].

Core Viewpoint - The announcement by the State Taxation Administration and the Supreme People's Court aims to clarify tax-related issues in corporate bankruptcy procedures, addressing long-standing ambiguities and enhancing the legal framework for tax collection during bankruptcy [2][4]. Summary by Sections Implementation Timeline - The announcement will take effect from the date of publication [4]. Tax Debt Claim Scope and Classification - The scope of tax debt claims includes owed taxes (including educational fees), tax penalties, social insurance fees, and non-tax revenues [4]. - Tax claims and social insurance fees must be reported separately, while tax penalties and interest are classified as ordinary debts [4]. Determination of Tax Debt Claims - Tax debts are calculated based on the date the court accepts the bankruptcy application [5]. - Tax obligations incurred before the court's acceptance but not yet due are considered due, requiring the company to file tax claims [5]. New Tax Nature Recognition During Bankruptcy - Taxes arising from the disposal of debtor assets are classified as bankruptcy costs, while taxes incurred from ongoing operations are considered common debts [6]. Tax Obligations During Bankruptcy Proceedings - Companies in bankruptcy must comply with tax regulations and fulfill tax obligations, with the management responsible for handling tax matters [6]. Key Points for Handling Tax Matters - The management must present relevant court documents when dealing with tax authorities and can use the management's seal instead of the debtor's [6]. - Tax authorities must cooperate with inquiries regarding the tax status of bankrupt companies [6]. Special Circumstances Handling - Companies must rectify overdue tax filings, and tax authorities are required to lift any enforcement measures upon receiving the bankruptcy application [8].

欢迎扫描下方二维码关注： 2) 体育场馆取得的收入主要用于场馆的维护、管理和 劃步展 前一年度登记管理机关的检查结论为"合格"（当 (3) 年新设立或登记的除外) 减半征收条件 企业拥有并运营管理的大型体育场馆 其用于体育活动的房产、土地 减半征收房产税和城镇土地使用税。 不享受优惠的情形 高尔夫球、马术、汽车、卡丁车、摩托车的 比赛场、训练场、练习场 除另有规定外 享受房产税、城镇土地使用税优惠政策。 体育场馆辅助用房及配套设施用于非体育活动的部分 理受上述税收优惠。 【增值税】 号 ● 一般纳税人发生文化体育服务可以选择适用简易计 税方法计税，按照3%征收率计算缴纳增值税。 体育服务 是指组织举办体育比赛、体育表演、体育活 动，以及提供体育训练、体育指导、体育管 理的业务活动。 ● 在境外提供的文化体育服务、教育医疗服务、旅游 服务免征增值税。 在境外提供的文化体育服务 是指纳税人在境外现场提供的文化体育 服务。 【 企业所得税】 小型微利亚洲 年应纳税所得额不超过300万元的部分，减按25%计 入应纳税所得额，按20%的税率缴纳企业所得税， 实际税负为5% 政策延续至2027年12月31日。 供稿：广东 ...

Group 1 - The article discusses the concept of abnormal losses, which refers to losses due to mismanagement leading to theft, loss, spoilage, or legal confiscation of goods and properties [3] - It specifies that input tax cannot be deducted from output tax for certain categories of abnormal losses, including purchased goods, services, and properties involved in the loss [3] - The article outlines specific items related to abnormal losses that are not eligible for input tax deduction, such as raw materials, finished products, and construction services [3] Group 2 - The article provides guidance on how to print historical VAT declaration input tax deduction summaries through the electronic tax bureau [12] - It details the steps for taxpayers to query and print their historical VAT declaration input tax deduction summaries and related information [13][16] - The article emphasizes the importance of following the correct procedures to access and manage tax-related documents effectively [17][18]

Group 1 - The article emphasizes the importance of timely tax declaration and payment for various taxes, including value-added tax, consumption tax, and personal income tax, with specific deadlines outlined for each type [8][10][11] - It highlights the process for taxpayers to collect tax source information and submit it through the electronic tax bureau, ensuring compliance with tax regulations [11][14] - The article promotes the use of the electronic tax bureau and its app for online tax services, allowing taxpayers to handle their tax affairs conveniently without visiting physical service halls [17][19] Group 2 - The article provides a detailed schedule for tax declaration and payment, indicating that property tax and urban land use tax are collected annually and paid semi-annually, with the second half due by the end of December [10][11] - It mentions the availability of remote assistance through the "Yueyue" service for taxpayers who encounter difficulties during the tax payment process, enhancing taxpayer support [16][18] - The article encourages taxpayers to join the Shanxi Tax WeChat enterprise account for tax knowledge and online service requests, promoting community engagement and support [19]