欢迎扫描下方二维码关注： 关于印发《会计师事务所反洗钱工作管理办法》的通知 财会〔2025〕20号 各省、自治区、直辖市财政厅（局），深圳市财政局，新疆生产建设兵团财政局，中国人民银行上海总部及各省、自治区、直辖市、计 划单列市分行，各会计师事务所，有关单位： 为加强和规范会计师事务所依法履行反洗钱义务，根据《中华人民共和国反洗钱法》等有关规定，我们制定了《会计师事务所反洗钱工 作管理办法》，现予印发，请遵照执行。 财政部 中国人民银行 2025年9月3日 附件下载： 附件：会计师事务所反洗钱工作管理办法.pdf 第一条 根据《中华人民共和国反洗钱法》(以下简称反洗 钱法)等法律法规，为加强和规范会计师事务所依法履行反洗钱 义务，制定本办 法。 第二条 在中华人民共和国境内依法设立的会计师事务所， 从事涉及反洗钱法第六十四条第二项规定业务的，应当根据反洗 钱法和本办 法规定履行反洗钱义务，并接受监督管理。 第三条 国务院财政部门履行全国会计师事务所反洗钱监督 管理职责，会同国务院反洗钱行政主管部门研究解决会计师事务 所反洗钱工 作中的重大问题。省级财政部门履行本行政区域内会 计师事务所反洗钱监督管理职责。注册 ...

Core Viewpoint - The article discusses the policies and regulations regarding the export of goods and services under the Value-Added Tax (VAT) exemption, detailing the specific categories of goods and services eligible for such exemptions and the necessary documentation required for compliance [4][5][6]. Group 1: Eligible Export Goods and Services - Export goods eligible for VAT exemption include small-scale taxpayer exports, contraceptives, antiquarian books, software products, goods containing gold or platinum, state-planned cigarette exports, used equipment, and agricultural products [4][5]. - Specific categories of goods that can be treated as self-produced for VAT exemption include purchased goods that are the same type as the company's own products, goods used for repair of self-produced goods, and goods exported to foreign entities that import the company's self-produced goods [8][9][10]. Group 2: Documentation and Compliance - Export enterprises must ensure that the names and measurement units on export declarations and VAT invoices match; otherwise, they cannot apply for tax refunds [3]. - Export enterprises must report any discrepancies in product names or measurement units to the tax authorities for confirmation before applying for VAT refunds [3]. - Companies must maintain proper documentation, including customs declarations and VAT invoices, to qualify for VAT exemptions and refunds [6][7]. Group 3: Special Cases and Conditions - Enterprises that have not complied with documentation requirements or have failed to submit VAT refund applications within the stipulated time frame are ineligible for VAT exemptions [5][6]. - Export enterprises that sell goods to foreign entities through bonded warehouses must provide additional documentation, including a list of exported goods, to apply for VAT refunds [7]. - Companies involved in processing trade must adhere to specific guidelines for VAT exemption claims related to processing exports [11].

Core Points - The article discusses the regulations regarding the issuance and management of invoices in China, emphasizing the importance of compliance with tax laws and the procedures for handling various invoice scenarios [4][6][20]. Group 1: Invoice Management Regulations - The article outlines that if a paper invoice needs to be voided due to sales returns, errors, or service interruptions, the original invoice must be collected and marked as 'void' before cancellation [4]. - In cases where a red invoice is required, the original invoice must also be collected and marked as 'red冲' (red冲 means red冲) before issuing the red invoice. If the original cannot be collected, valid proof from the other party is necessary [4]. - For electronic invoices, similar procedures apply when handling sales returns or errors, requiring the issuance of a red invoice according to regulations [4]. Group 2: Tax Registration Changes - When a taxpayer is undergoing tax registration changes or cancellations, they must settle any outstanding taxes, penalties, and return invoices as part of the process [6]. - The article specifies that the issuance of invoices must be adjusted or canceled simultaneously with the change or cancellation of tax registration [6]. Group 3: Common Invoice Issues - The article addresses common questions such as whether individuals renting out properties need to pay VAT and how to issue invoices correctly [9]. - It highlights the importance of ensuring that invoice details are complete and accurate, including the buyer's information and the correct description of goods or services [16]. - The article warns against illegal practices such as issuing false invoices or refusing to issue invoices to consumers, which can lead to severe penalties [19].

Core Viewpoint - The article emphasizes the importance of accurate and legal invoicing practices, highlighting the potential legal consequences of tax violations and the necessity for businesses to adhere to tax regulations [10][12][14]. Group 1: Invoicing Guidelines - When issuing invoices, it is crucial to ensure that all information is complete, truthful, and accurate, including buyer information and the actual service or product name [10]. - Businesses must select the correct tax rate based on their taxpayer status, and verify the total amount for accuracy [10]. - Invoices must not contain false information, such as misrepresenting the nature of the goods or services provided [10][12]. Group 2: Common Issues and Solutions - If a customer forgets to request an invoice after a transaction, it can still be issued as long as the transaction is genuine [11]. - Businesses should firmly refuse unreasonable requests from customers, such as altering invoice amounts or descriptions, as these actions constitute tax violations [12]. - After issuing an invoice, businesses can deliver it to consumers through various methods, including email or QR code [13]. Group 3: Compliance and Legal Boundaries - Businesses must avoid practices such as issuing invoices without real transactions, misclassifying personal expenses as business expenses, and refusing to issue invoices for any reason [14]. - The article references specific regulations and guidelines from the National Taxation Bureau regarding invoice management and penalties for violations [15].

欢迎扫描下方二维码关注： 村民 A 老王，听说你打算把村南那片闲置的地转给李哥种庄稼，手续都办妥了没？ 责编： 桑 军 村民 B 差不多了，就是心里犯嘀咕，这转让土地使用权，是不是得交增值税啊？我还没弄明白咋算呢。 嗨，这你就不知道了！我去年把自家菜地转给张婶种蔬菜，就没交增值税。 村民 A 能免税？那得啥条件才能免啊？ 村民 B 村民 A XIANGSHOUZHUTI 转让土地使用权的纳税人 YOUHUINEIRONG 将土地使用权转让给农业生产者用于农业生产，免征增值税。 XIANGSHOUTIAOJIAN 1.土地使用权转让给农业生产者。 2.农业生产者取得土地使用权后用于农业生产。 ZHENGCEYIJU 《财政部 国家税务总局关于全面推开营业税改征增值税试点的通知》（财税〔2016〕36号）附件3《营业税改征增值税试点过渡政策的规定》第一 条第三十五项 来源：国家税务总局烟台市税务局 国家税务总局烟台市莱山区税务局 国家税务总局烟台高新技术产业开发区税务局 关键是要转给农业生产者，而且人家拿地后得用来搞农业生产。 您说得对，纳税人将土地使用权转让给农业生产者用于农业生产，免征增值税。一起来看看具体规 ...

欢迎扫描下方二维码关注： =111767 JJJ JAE | 八 收取的全部价款和价外费用,扣除代付费 用后的余额为销售额计算缴纳增值税。 遣用主体 i 具备旅游服务经营资质,提供境 内旅游服务(含赴境外旅游团队境内段服 务）,选择适用差额征税方法的纳税人。 三、可扣除项目明细 向旅游服务购买方收取费用中, 可全额扣除的款项包括:住宿费、餐饮 费、交通费(机票/火车票/客车票） 签址费、 | | 崇费、 给其他接团社的费用）。以上款项,须 取得合法有效凭证(如发票、行程单、签 收单据等），否则不得扣除。 四、脱额计算方式 应纳税额=(全部价款 - 可扣除费 用)÷(1+适用税率或征收率)×适用税率 或征收率 ● 小 规 模 纳 税 人 : 适 用 3% 征 收 率 (2027年前减按1%) ● 一般纳税人:适用6%税率 五、开票规范 1.全额开票： 按收取的全部价款 开具增值税普通发票 2.差额开票: 发票备注栏注明 "旅游服 务差额征税",扣除金额不在发票票面显 刀 六、申报操作指引 // // 小规模纳税人:在增值税纳税申报表附列资 料一《服务、不动产和无形资产》,"服务 扣除项目"栏填写扣除额,按差额销 ...

Core Viewpoint - The article provides detailed guidelines on how to correctly issue invoices for construction services, emphasizing the importance of compliance with tax regulations and proper documentation [1][2][4]. Group 1: Invoice Issuance Guidelines - Invoices must be issued truthfully and in accordance with the specified timelines, sequences, and sections, with paper invoices requiring a special stamp [1]. - When issuing non-electronic invoices, the taxpayer must indicate the location of the construction service and the project name in the remarks section [2]. - For electronic invoices, taxpayers should log into the new electronic tax bureau and follow the steps to issue blue invoices, ensuring to fill in the construction service location and project details [3][4]. Group 2: Policy References - The article references several key policies, including the State Council's decision to amend the Invoice Management Measures and announcements from the National Taxation Administration regarding the transition from business tax to value-added tax [7][11]. - It also outlines the procedures for handling red invoices in cases of returns or changes in the seller's name, emphasizing the need for proper documentation and system compliance [7][8].

Core Viewpoint - The article discusses the updated VAT policies for resource recycling enterprises, detailing the conditions under which these enterprises can choose simplified or general taxation methods, as well as the associated tax benefits and requirements for compliance [3][5][14]. Summary by Sections Simplified Taxation Method - Enterprises engaged in hazardous waste collection must obtain a hazardous waste operation license to qualify for the simplified taxation method at a 3% VAT rate [3]. - Enterprises involved in scrapping vehicles must meet the requirements set by the national commerce authority and obtain the necessary qualifications for scrapping vehicles [3][4]. General Taxation Method - To enjoy the VAT refund policy under the general taxation method, enterprises must comply with the conditions outlined in the 40th announcement and the attached "Resource Comprehensive Utilization Products and Services VAT Preferential Directory (2022 Edition)" [5]. - Enterprises must obtain VAT invoices or relevant certificates from the seller for domestic purchases of recycled resources [6]. - A detailed record of recycled resources must be maintained, including supplier information, resource details, and invoice status [8]. Compliance Requirements - The products and services sold must not fall under the categories of eliminated or restricted projects as per the industrial structure adjustment guidance or high pollution products as per environmental protection regulations [9]. - Enterprises must not have a tax credit rating of C or D and must not have violated environmental or tax laws in the past six months to qualify for the VAT refund [10]. Income Tax Benefits - Enterprises using resources listed in the "Resource Comprehensive Utilization Enterprise Income Tax Preferential Directory" can reduce their taxable income by 90% for revenue generated from compliant products [14]. - During prepayment and annual tax settlement, enterprises must accurately report their income from resource utilization to benefit from the tax reduction [15][16]. Personal Income Tax Policy - The article briefly mentions the personal income tax policies related to the sale of scrapped products, indicating that individuals must follow specific procedures for tax reporting [18].

Core Viewpoint - The article discusses the tax policies related to research and development (R&D) expenses, clarifying misconceptions about eligibility for tax deductions, especially for companies experiencing losses or operating in specific industries [5][7][8]. Group 1: R&D Expense Deduction Eligibility - Certain activities are not eligible for tax deductions under the R&D expense policy, including routine upgrades of products/services, direct application of existing technologies, and market research [4]. - Companies experiencing losses can still benefit from R&D expense deductions, as losses can be carried forward to future years [7][8]. - Failed R&D activities can qualify for tax deductions if they meet specific criteria [10][11]. Group 2: Industry-Specific Restrictions - Real estate companies are prohibited from enjoying R&D expense deductions, while other industries may qualify [13][14]. - Industries that cannot utilize the R&D expense deduction policy include tobacco manufacturing, accommodation and catering, wholesale and retail, real estate, leasing and business services, and entertainment [14]. Group 3: Accounting and Taxation Methods - The R&D expense deduction policy applies to resident enterprises with sound accounting practices and those that implement a bookkeeping method to accurately collect R&D expenses [15][17]. - Companies under a fixed assessment method are not eligible for the R&D expense deduction policy [15]. Group 4: Credit Management and Compliance - The article outlines the credit management system for tax compliance, detailing behaviors that lead to credit deductions and how to rectify them [21][26]. - Timely correction of tax compliance issues can lead to credit restoration, with specific guidelines on how points can be regained based on the timing of corrections [30][34].

欢迎扫描下方二维码关注： 资本公积合计金额，免征印花税。 3.企业改制重组以及事业单位改制过 程中，经评估增加的实收资本（股本）、 资本公积合计金额，应当按规定缴纳印花 税。 4.企业其他会计科目记载的资金转为 实收资本（股本）或者资本公积的，应当 按规定缴纳印花税。 情形二: 对保险保障基金公司新设立的营业账 簿免征印花税。 情形三: 自2023年8月1日至2027年12月31 日，对银行业金融机构、金融资产管理公 司接收、处置抵债资产过程中涉及的合 同、产权转移书据和营业账簿免征印花 税，对合同或产权转移书据其他各方当事 人应缴纳的印花税照章征收。 雅属同答: 答 应税营业账簿按年申报缴纳，纳税 人应当自年度终了之日起十五日内申报 缴纳营业账簿印花税。 如何计算营业账簿印花税的应纳税 智顾? 答 营业账簿印花税的申报期限是多久? 来源：新疆税务 来源 新疆税务 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 ...