Core Viewpoint - The article discusses the adjustment of the minimum wage standards in Tianjin, aimed at protecting the rights of workers and ensuring their basic living conditions [3][5]. Summary by Sections Minimum Wage Adjustment - The monthly minimum wage standard is adjusted from 2320 yuan to 2510 yuan [5]. - The minimum hourly wage for part-time work is adjusted from 24.4 yuan to 26.6 yuan [5]. - This adjustment will take effect from September 1, 2025 [5]. Applicability of Minimum Wage Standards - The minimum wage standards apply to all types of enterprises, individual economic organizations with employees, and various public institutions within Tianjin [7]. - The standards include both monthly and hourly wage formats, with monthly wages for full-time employees and hourly wages for part-time employees [8]. Inclusions and Exclusions in Minimum Wage - The minimum wage includes personal contributions to social insurance and housing provident fund [9]. - It does not include overtime pay, allowances for special working conditions, or other legally mandated benefits [10].

欢迎扫描下方二维码关注： =。 九帶信影 01 用于简易计税方法计税项目、免征 增值税项目、集体福利或者个人消 费 的 购 进 货 物 、 加 工 修 理 修 配 劳 务、服务、无形资产和不动产。 当 注意事项 其中涉及的固定资产、无形资产、不动产,仅 指专用于上述项目的固定资产、无形资产（不 包括其他权益性无形资产)、不动产。 纳税人的交际应酬消费 属于个人消费。 6 8 02 非正常损失项目相应的进项税额。 非正常损失,是指因管理不善造成货物被盗、 丢失、霉烂变质,以及因违反法律法规造成货 物或者不动产被依法没收、销毁、拆除的情 形。 0 0 非正常损失的购进货物，以及相 (1) 关的加工修理修配劳务和交通运 输服务。 （2） 非正常损失的在产品、产成品所 耗用的购进货物（不包括固定资 产)、加工修理修配劳务和交通运 输服务。 （3） 非正常损失的不动产、以及该不 动产所耗用的购进货物、设计服 务和建筑服务。 H 非正常损失的不动产在建工程所 (4) 耗用的购进货物、设计服务和建 筑服务。纳税人新建、改建、扩 建、修缮、装饰不动产，均属于 在建工程。 03 | 购进的贷款服务以及纳税人接受贷款服务 向贷款 ...

欢迎扫描下方二维码关注： 王会计 如果发生了超出营业执照经营范围的业务，是否能开具发票？ 应当据实开具，具体我们来看看政策是怎么说的吧。 税务人员 政策规定 举例说明 比如公司偶然发生了出租不动产业务，对方要发票，但营业执照经营范围没有该业务，这发票也应当据实开具。 温馨提示：如属于增加经营项目，长期经营的，应根据市场监督管理部门的要求办理经营项目增 项后，再由主管税务机关增加开票范围，自行开具。 税务人员 相关链接 (08). 发票备注栏信息填写也要合规！ (07). 没发生业务提前开票——不合规！ (06). 发票内容应如实填写！ (05). 个人消费者索取发票要提供身份证号吗？ (04). 警惕！这些情形属于虚开发票行为！ (03). 电子发票与纸质发票具有同等法律效力，不得拒收！ (02). 使用发票，这些行为不能有！ (01). 注意了，纳税信用等级影响发票领用 来源：国家税务总局临沂市税务局 国家税务总局临沂沂河新区税务局 编发： 国家税 务总局山东省税务局办公室 制作： 郭 瑜 编审：赵盈哲 责编：桑 军 来源山东税务 根据 《中华人民共和国发票管理办法》第十八条 规定，销售商品、提供服务以及从 ...

Core Viewpoint - The article provides a detailed guide on how to correctly calculate the tax refund for production-oriented export enterprises, emphasizing the complexity of the refund calculation process and offering step-by-step instructions for accurate computation [1][2]. Calculation Steps - The calculation of the non-exempt and non-deductible tax amount for the current period is determined by the formula: (Current period export goods offshore price × Foreign exchange RMB conversion rate - Current period exempt purchase raw material price) × (Export goods applicable tax rate - Export goods refund rate) [3]. - The current period taxable amount is calculated as: Current period sales tax amount - (Current period input tax amount - Current period non-exempt and non-deductible tax amount) [3]. - The current period refundable and non-deductible tax amount is calculated as: (Current period export goods offshore price × Foreign exchange RMB conversion rate - Current period exempt purchase raw material price) × Export goods refund rate [3]. - Depending on the comparison between the current period end retained tax amount and the current period non-deductible refund tax amount, the current period refundable tax amount and non-deductible tax amount are determined accordingly [3]. Case Studies - In Case 1, Company A, a production-oriented export enterprise, has an offshore price of 2 million RMB for exports, with a sales amount of 1 million RMB and an input tax amount of 260,000 RMB. The refund rate and tax rate are both 13%. The calculations yield a refundable tax amount of 160,000 RMB and a non-deductible tax amount of 100,000 RMB [4][5][6]. - In Case 2, Company B, also a production-oriented export enterprise engaged in processing trade, has a planned import value of 1 million RMB and a planned export value of 2 million RMB. The calculations show a refundable tax amount of 70,000 RMB and a non-deductible tax amount of 60,000 RMB [6][7][9]. Additional Tips - When applying for tax refunds, companies can log into the electronic tax bureau, where the system will automatically calculate the results based on the enterprise's data, making the process more convenient [10].

Group 1 - The article discusses issues related to the electronic tax bureau, specifically regarding the import of customs declarations and the confirmation of invoice numbers within the system [2][3][4] - It highlights the importance of ensuring that the invoice date falls within the specified range relative to the export date, which is 90 days before and 30 days after [2] - The article also addresses the process for printing tax payment certificates for state-owned land use rights and other non-tax revenues, directing users to the appropriate module for queries [2] Group 2 - The article mentions the challenges faced by entities when declaring land value-added tax, particularly when the applicable projects are not listed in the dropdown menu [3][4] - It provides guidance on how to check tax fee recognition information and emphasizes that the land value-added tax recognition is valid only until September 1, 2025, thus no declaration is needed until then [4] - The article explains the process for submitting consumption tax declarations and the need to wait until the next day after maintaining tax fee information to avoid system errors [4][5] Group 3 - The article outlines the limitations of the system in displaying agreement information, noting that only agreements effective within the last year are shown by default [5] - It advises users to adjust the effective date filter to access agreements from previous years, with a reminder that the date range cannot exceed one year [5]

Group 1 - The article emphasizes the importance of issuing invoices in accordance with the law and regulations, highlighting that tax service institutions must issue invoices truthfully and accurately without engaging in fraudulent practices [3][4][5] - It outlines the specific tax service categories and their corresponding product codes that tax service institutions should use when issuing invoices, ensuring compliance with tax classification standards [4][5] - The article provides a detailed process for issuing invoices through the electronic tax bureau, including steps for logging in, selecting invoice types, and entering necessary information [6][7][8][10] Group 2 - The article specifies that tax service institutions without the qualifications of tax firms, accounting firms, or law firms are prohibited from engaging in certain specialized tax services, including tax consulting and compliance planning [5] - It includes a table listing various business types, their corresponding project names, and product codes, which serves as a reference for tax service institutions when issuing invoices [5] - The article also mentions the requirement for tax service institutions to handle invoice changes or cancellations simultaneously with any changes to their tax registration status [18]

Group 1 - The article provides a guide for shareholders on how to report personal equity transfer income tax, emphasizing the necessary documentation required for the process [2][9] - Required documents include the equity transfer contract, asset valuation report, and any other materials that justify a lower tax basis [2][3] - The process for submitting the documents online through the Natural Person Electronic Tax Bureau is outlined, including steps for entering basic information and confirming tax amounts [4][5][6][8] Group 2 - An alternative method for shareholders who are unable to submit online is available, allowing them to visit a tax service hall for pre-acceptance of their documents [9] - The article highlights the importance of converting all required documents into electronic formats before submission, with specific file size and format limitations [2][3]

Core Viewpoint - The article provides a comprehensive guide on how general taxpayers can file their Value-Added Tax (VAT) and additional tax declarations through the electronic tax bureau, detailing three different submission modes tailored to varying complexities of business operations [2][3][4]. Group 1: Submission Modes - Mode One: Confirmation Mode is designed for simple business operations, where the system auto-fills data, and taxpayers only need to confirm the information before submission [7][8]. - Mode Two: Supplementary Mode is for relatively complex businesses, allowing taxpayers to modify sales figures and add other deductible information before submitting [12][14]. - Mode Three: Form Filling Mode is the traditional method where taxpayers fill out the VAT declaration form according to standard specifications [16]. Group 2: Submission Process - Taxpayers must log into the electronic tax bureau and navigate to the VAT declaration section, where the system will suggest a submission mode based on taxpayer characteristics [5]. - In Confirmation Mode, taxpayers confirm the pre-filled data and can edit sales figures if necessary before submitting [10][19]. - In Supplementary Mode, taxpayers can modify sales figures and add detailed deductible information, with an option to preview the declaration before submission [13][14]. Group 3: Error Handling - The system performs data validation during the submission process, providing alerts for any discrepancies or errors in the form [21][24]. - Non-blocking alerts are indicated in orange, allowing taxpayers to modify their submissions without halting the process, while blocking alerts in red require corrections before submission [22][24]. - If a submission fails the comparison check, taxpayers can choose to modify the report or opt for forced submission, with the latter potentially leading to an exception process [26][28].

欢迎扫描下方二维码关注： 点击上方"蓝字"，轻松关注我们 这些业务招待费的发票帮我报 销了，这是不是还可以在税前 扣除? 是的，不过是有比例的。 啥比例? 60% 5%0 有这两个比例要注意。 我先说第一个。根据政策规定， 我们公司发生的和生产经营活动 有关的业务招待费支出，可以按 照发生额的60％扣除。 V 这意思是，不管我们花多少业务 招待费，都能在税前扣除60%? 这个问题就涉及到第二个比例了。虽 然业务招待费可以按发生额的60%扣 除，但最高不得超过当年销售(营业) 收入的5%o。 点击查看 6 企业发生的与生产经营活动有关的业务招待 费支出，按照发生额的60%扣除，但最高不 得超过当年销售(营业)收入的5‰。 【政策依据】 《中华人民共和国企业所得税法实施条例》 第四十三条 哦，这下我明白了，以后我会 多注意这两个限额。 另外，还有一个与业务招待费扣除 限额相关的要点您也要了解，那就 是我们在计算业务招待费扣除限额 时，销售(营业)收入额得包括视同 销售(营业)收入额。 点击查看 C 企业在计算业务招待费、广告费和业务宣传 费等费用扣除限额时，其销售（营业）收入 额应包括《实施条例》第二十五条规定的 ...

Core Viewpoint - Accurate quarterly tax declaration is essential for individual businesses to fulfill tax obligations and maintain good tax credit [1][18]. Group 1: VAT Declaration Process - Step 1: Log into the new electronic tax bureau and navigate to the VAT declaration section [2]. - Step 2: The system will automatically match the taxpayer with either a form-filling declaration or a confirmation declaration [3]. - Form-filling declaration: The system generates pre-filled data based on invoice issuance and operational data, which must be compared with actual business conditions [4]. - Confirmation declaration: The system calculates tax amounts based on invoice data, displaying the total tax amount for the current period [6]. - After verifying the data, taxpayers can submit the application and complete the confirmation statement [5][8]. Group 2: Individual Income Tax Declaration Process - Individual income tax can be declared through the natural person electronic tax bureau [9]. - Step 1: Log into the natural person electronic tax bureau website and select the business income declaration form [10]. - Step 2: Enter the unified social credit code or unit name, and input the tax period [12]. - Step 3: Input total income and costs, and choose whether to deduct specific expenses [14]. - Step 4: If applicable, add any tax exemption details and confirm the declaration data before submission [15][16].