Core Viewpoint - The article discusses the tax exemption policy for investment income between resident enterprises in China, specifically focusing on the conditions under which such income is exempt from corporate income tax [2][12]. Group 1: Tax Exemption Policy - According to the Corporate Income Tax Law of the People's Republic of China, qualified investment income such as dividends and bonuses between resident enterprises is exempt from corporate income tax [2]. - The implementation regulations specify that investment income is recognized based on the date the profit distribution decision is made by the invested enterprise [2]. Group 2: Example of Investment Income - An example illustrates that if Company A invests 50% in Company B, and Company B realizes a profit of 10 million yuan in 2023 but does not distribute it, Company A does not need to report any income for that year [5]. - When Company B distributes the 10 million yuan profit in 2024, Company A will recognize 5 million yuan as investment income, which is exempt from corporate income tax [5][7]. Group 3: Reporting Requirements - During the prepayment period, Company A must select "exempt investment income" on the tax declaration form when reporting the 5 million yuan [7]. - In the annual tax declaration for 2024, Company A will report the 5 million yuan as exempt income, ensuring compliance with tax regulations [10][11]. Group 4: Non-Exempt Investment Income - The article clarifies that investment income from publicly traded stocks held for less than 12 months does not qualify for tax exemption, as illustrated by another example where Company A's investment in Company B's publicly traded stock results in a taxable income of 4 million yuan [13][14]. - The tax implications for such investments require proper reporting and payment of corporate income tax [13][14]. Group 5: Partnership Income Taxation - The article also discusses the taxation of income from partnerships, stating that partners are responsible for paying corporate income tax based on their share of the partnership's income [17]. - An example shows that if a company invests in a partnership and the partnership earns 10 million yuan, the company must report its share of the income for tax purposes [21].

供稿：杭州市钱塘区局 作者：曾晓蕾 潘舒康 俞丹婷 欢迎扫描下方二维码关注： 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。 来源 浙江税务 ...

欢迎扫描下方二维码关注： Cill E SUZONS 18 PS 极餐加层 > 独立交易原则 独立交易原则,指没有关联关系的交易 各方，按照公平成交价格和营业常规进行业 务往来遵循的原则。 比如，企业向关联方低价销售产品，减少 了自身利润，税务机关有权按照合理的方法 调整应税所得，确保企业按照市场公平交易 原则缴纳税款。 cm(一)关联交易定价不合理 企业与关联方进行货物购销、劳务提供、 无形资产转让等交易时,定价明显偏离市场正 常价格。依据《特别纳税调整实施办法（试 行）》，税务机关在判定关联交易定价不合理 时，会运用多种转让定价方法进行评估调整。 塩物购销 定价明显偏震 市场正常价格 无形资产转让 载让是价万活 进行评估调整 服务机壳 调整情形 ヶ (二)资本弱化 企业通过增加债务资本（如向关联方借 款）、减少权益资本比例的方式，利用债务利 息可以在税前扣除的规定,降低应纳税所得 额。 《中华人民共和国企业所得税法》第四十 六条规定，企业从其关联方接受的债权性投资 与权益性投资的比例超过规定标准而发生的利 息支出，不得在计算应纳税所得额时扣除。具 体的债资比例标准，不同行业可能有所差异， 一般金融企业为5 ...

Core Viewpoint - The article emphasizes the improved user experience for taxpayers through the newly launched unified electronic tax bureau, allowing farmers to easily issue invoices for self-produced and self-sold agricultural products online [1]. Group 1: Electronic Tax Bureau Functionality - The electronic tax bureau now supports the issuance of invoices for self-produced and self-sold agricultural products, enhancing convenience for farmers [1]. - Farmers can issue invoices from the comfort of their homes, regardless of their specific agricultural products [1]. Group 2: Steps to Issue Invoices - Step 1: Access the homepage and select "Hot Services," then click on "Issue VAT Invoice" [4]. - Step 2: Choose "General Invoice for Goods and Services" under "Common Invoice Services" [4]. - Step 3: Fill in the invoice information, including buyer details and selecting "Self-produced Agricultural Products" [4]. - Step 4: Confirm the information and submit the application if the tax amount is zero [5]. - Step 5: After successful issuance, invoices can be downloaded and sent to recipients through various methods [5].

Group 1 - The article discusses various types of insurance that companies can deduct from their taxable income, focusing on employee-related insurance and specific industry regulations [3][4][5][6][8]. - Companies can deduct basic social insurance contributions such as pension, medical, unemployment, work injury, maternity insurance, and housing provident fund for employees [3]. - Supplementary pension and medical insurance contributions are deductible up to 5% of the total employee wages [4]. - Special occupational safety insurance and business travel accident insurance for employees on official trips are also deductible [5][6]. Group 2 - Companies can deduct property insurance premiums and liability insurance premiums, such as employer liability and public liability insurance, from their taxable income [8]. - For banking institutions, the deposit insurance premiums calculated at a rate not exceeding 0.0016 are deductible [8]. - The article provides guidance on how to report deductible insurance premiums in tax forms [8].

1.以企业业务身份登录电子税务局网页版。 欢迎扫描下方二维码关注： 4.进入【资源回收企业反向开票事项报告申请】页面，核实填写的内容无误后点击【提交申请】即可。 2. 点击【我要办税】—【综合信息报告】—资格信息报告【资源回收企业 反向开票 事项报告申请】 。 3.根据资源回收企业实际情况，选择"适用增值税计税方法""回收产品类别""从事资源回收类型"并上传对应的证明材料，填写完成后点击【下一 步】。 5.经审核通过后，资源回收企业通过电子发票服务平台或增值税发票管理系统，在线向出售者反向开具标注"报废产品收购"字样的发票。 来源：国家税务总局济宁市税务局 国家税务总 局梁山县税务局 审核：国家税 务总局山东 省税务局征管和科技发展处 编发： 国家税 务总局山东省税务局办公室 项目负责：李俊 杰 制作： 吴海燕 尹傲翔 编审：赵盈哲 责编：桑 军 来源 山东税务 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， ...

Core Viewpoint - The article discusses the preferential VAT policies for second-hand car dealers in China, highlighting the reduced VAT rate and invoicing requirements for tax deductions [1][2]. Group 1: VAT Policy for Second-hand Car Dealers - From May 1, 2020, to December 31, 2027, second-hand car dealers can enjoy a reduced VAT rate of 0.5% instead of the previous 3% [1]. - The calculation formula for sales and tax payable is provided: Sales amount = Tax-inclusive sales amount / (1 + 0.5%), Tax payable = Tax-inclusive sales amount / (1 + 0.5%) × 0.5% [1]. Group 2: Invoicing and Tax Deduction - The "Unified Invoice for Second-hand Car Sales" does not allow buyers to deduct input VAT, as it only states the vehicle price without additional fees [1]. - If the buyer is a general taxpayer, the seller can issue a special VAT invoice at a 0.5% rate for input VAT deduction [1].

欢迎扫描下方二维码关注： 根据《国家税务总局厦门市税务局关于优化调整城镇土地使用税 房产税纳 税申报期限的公告》（国家税务总局厦门市税务局公告2020年第8号）规定， 厦 门市房产税以及城镇土地使用税 （以下简称"房土两税"）按半年缴纳， 上半年 的申报期限为7月1日至7月31日 。 首先登录电子税务局后，点击 【我要办税】-【税费申报及缴纳】-【财产和行为税 税源采集及合并申报】 。 | C 全国统一规范电子税务局 2000 2000 2000 10 | 0 " | 格蘭の設 | 滑插入关键词 | | | | | | | --- | --- | --- | --- | --- | --- | --- | --- | --- | | 乐全数学开放平台 | 增值税及附加税（台）中任 | 综合体息投资 | 加油材及的ka列表预测电报 | 国旗舰及武田拉茨集团报（一般纳税人近所） | 即進程及與拉利賽車盘（小姐機械列入） | 21 駅舎分 | | | | 展免费然气势推移动员 | 药空试验企业年度清算导班 | 税费中款及盘纳 | 会委组织改中报 | 比伊亚男 | | | | | | 周刊企业（通縣征收）企业所得税率 ...

欢迎扫描下方二维码关注： 7月份正值残保金申报期间，各位小伙伴们是否已经申报缴纳了呢？小编在后台看到有许多小伙 伴留言，别着急，今天我们来一一解答！ 一、单位没有残疾人用工，是否还需要申报呢？ 答： 需要申报 。根据《重庆市残疾人就业保障金征收使用管理实施办法》， 未按规定安排残疾人就 业的机关、团体、企业、事业单位和民办非企业单位均需按时申报 残保金 。 已安排残疾人就业的用人单位应先到单位所在地的残联或残疾人就业服务机构进行审核后，再向主管 税务机关申报缴纳保障金。 三、在职职工人数如何计算？ 答：用人单位在职职工，是指用人单位在编人员或依法与用人单位 签订1年以上（含1年）劳动合同 （服务协议）的人员 。上年用人单位在职职工人数，按上年本单位在职职工的年平均人数计算，不满1年 的按月计算；季节性用工应当折算为年平均用工人数。以 劳务派遣用工 的，计入派遣单位在职职工人 数。 计算公式如下： 上年用人单位在职职工人数＝上年用人单位全年各月在职职工人数总和÷12个月 举例：A公司2024年各月职工人数分别为：1月100人，2月90人，3-12月每月95人 ，全年在职职工人 数=(100+90+95×10)÷ ...

Core Viewpoint - The article provides a detailed guide on how taxpayers can issue electronic invoices through the electronic tax bureau, particularly focusing on the maintenance of project information and the invoicing process for exempt or simplified tax behaviors [1]. Group 1: Steps for Issuing Electronic Invoices - Step 1: Log into the electronic tax bureau, navigate to "I want to handle tax" and select "Invoice usage" followed by "Invoice information maintenance" [2]. - Step 2: Access the "Invoice information maintenance" interface and click on "Project information maintenance" [3]. - Step 3: Click "Add," enter the project name, select the corresponding goods and services tax classification code, and choose the preferential policy and simplified taxation option, then save [3][4]. - Step 4: After completing project information, go to "Invoice business" and select "Blue invoice issuance," then click "Issue invoice" and choose the appropriate invoice type based on the business situation [4]. - Step 5: Fill in the buyer's information, select the maintained project name, and enter quantity, unit price, and amount, then click "Issue invoice" to complete the process [6]. Group 2: Important Notes - From January 1, 2023, to December 31, 2027, small-scale VAT taxpayers with a taxable sales income subject to a 3% tax rate can opt for a reduced 1% tax rate directly on the invoicing page without needing to set preferential policies in project information maintenance [7].