欢迎扫描下方二维码关注： 可以在当年内向支付工资、新金 的扣缴义务人申请在剩余月份发 放工资、薪金时补充扣除,也可 以在次年3月1日至6月30日内。 向汇缴地主管税务机关办理汇算 清缴时申报扣除。 纳税缴费服务热线 《 浙江省企业涉税事项 别管理专项指引(2.0版)》 请查收 ● 02 录入委托划转税款协议书相关信息。 t : 11 : " 唐前外号名称 617 | ROME 步 骤 三 | )若所选银行行别支持直签业务 界面。 ← 返回 | ■夜 › 三方ľORMIT › 名看三 副托划转视赏协议 三方法公司 the first to co k) Walla on | 最安排花 0 哈证通过 回 ♀〗若所选银行行别不支持直签业务 ● 01 勾选"我已阅知《委托划转 税款协议书》"点击【保存】。 三角被破 was v entre and the state of the see and the seems of the seems of the sent of the seems of the seems of the seems and the ser HPT 编辑15行电 ELIGE NATED @ 20 ...

Group 1 - The article emphasizes the requirement for taxpayers engaged in production and business to report all bank account numbers to the tax authorities, including any changes or new accounts [3][9]. - Taxpayers must report their bank account information within 15 days of opening a new account or making changes to existing accounts, as stipulated by the tax regulations [3][9]. - The article reassures that it is not too late for taxpayers to report their accounts even if they have been opened for a week [3]. Group 2 - The article outlines the process for tax cancellation for units in a non-compliant status, stating that they must first rectify their status before applying for cancellation [9]. - It references a notification from the National Taxation Administration that aims to simplify the tax cancellation process, particularly for non-compliant taxpayers [9].

Group 1 - The article discusses whether vehicle purchase tax is required when buying a second-hand car, stating that if the vehicle has already been taxed, no additional tax is needed [1][2] - According to the Vehicle Purchase Tax Law, tax is levied once, and vehicles that have already been taxed are exempt from further taxation [1] - If a vehicle that was previously exempt or had reduced tax status is transferred or its purpose changed, the new owner must pay the vehicle purchase tax before registration [2] Group 2 - For agricultural products, only enterprises classified as deep processing can use the agricultural product deduction module, which allows a 1% additional deduction [7] - The process for selecting agricultural product deductions involves logging into the electronic tax bureau and confirming the invoice status [7] - Export enterprises are eligible for VAT exemption and refund policies for exported goods, including those related to foreign aid and overseas investment [9][11] Group 3 - Enterprises exporting goods for foreign aid must provide standard documentation for VAT refund applications without needing additional special materials [13] - The relevant policies for VAT and consumption tax on exported goods are outlined in official notifications from the Ministry of Finance and the State Taxation Administration [14][15]

Group 1 - The article discusses mixed sales behavior involving both services and goods, stating that they cannot be invoiced at different tax rates [8] - It specifies that businesses engaged in the production, wholesale, or retail of goods will pay value-added tax (VAT) based on the sale of goods, while other entities will pay VAT based on the sale of services [8] Group 2 - The article addresses a scenario for foreign trade enterprises regarding the return of goods that have already been refunded for export tax, highlighting the need to apply for a certificate from the tax authority [10][12] - It mentions that if a company has received a tax refund for exported goods and those goods are returned due to quality issues, they must pay back the refunded tax [14]

Group 1 - The article emphasizes the importance of tax compliance and the negative consequences of tax evasion, highlighting that paying taxes is a civic duty that contributes to public services and societal well-being [5][6][7] - It mentions that tax evasion can lead to loss of credibility, negative social impact, and legal penalties, including fines up to five times the owed tax and potential criminal charges for severe cases [6][7] - The article encourages individuals to act as tax law advocates, promoting timely and lawful tax payments among family and friends [7][8] Group 2 - The article notes that since 1992, April has been designated as National Tax Awareness Month in China, with various activities planned to promote tax knowledge [7] - It suggests organizing tax law knowledge sessions and creating promotional materials to educate the public about tax responsibilities [8][9] - The article encourages proactive dissemination of tax law information to foster a culture of compliance and awareness [9]

Core Viewpoint - The article discusses the importance and process of obtaining vocational skill level certificates, which are essential for various high-skill professions not listed in the National Occupational Qualification Directory [2][3]. Group 1: Certificate Overview - The vocational skill level certificate targets professions with high technical skill requirements, such as Chinese pastry chefs and passenger vehicle drivers [2]. - The certificate is issued through recognized evaluation organizations, which include both employers and social training evaluation organizations [3]. Group 2: Evaluation Institutions - Employers can conduct assessments for their employees, while social training evaluation organizations can offer evaluations to all workers [3]. - Both types of institutions provide certificates with equal validity, provided they are recognized by the human resources department [4]. Group 3: Certificate Validity - The vocational skill level certificate is valid nationwide and can be verified through the Skills Talent Evaluation Work Network [6]. - It is crucial to ensure that the evaluation institution is officially recognized to avoid scams [4]. Group 4: Professional Title Assessment - Holding a vocational skill level certificate can facilitate participation in professional title assessments for high-skilled talents in various fields [8]. - Specific qualifications and work experience are required to apply for different levels of professional titles, such as assistant, intermediate, and associate senior titles, based on the type of vocational qualification obtained [9].

Group 1 - The article discusses the tax policies related to export goods and services, specifically focusing on the exemption and refund of value-added tax (VAT) for enterprises involved in foreign aid and other export activities [14][17]. - It outlines the applicable subjects for the VAT refund (exemption) policy, which includes enterprises exporting goods for foreign aid and those that have completed necessary registrations [18]. - The article emphasizes that enterprises must provide standard documentation for VAT export refund applications without needing additional special materials for goods exported for foreign aid [19]. Group 2 - The article provides a summary of the core points regarding the VAT refund (exemption) policy for export goods, including the conditions under which these policies apply [14][18]. - It highlights the importance of proper registration and compliance with tax information requirements for entities seeking to benefit from these tax policies [18]. - The article references specific regulatory documents that govern the VAT and consumption tax policies related to export goods and services [20].

Core Viewpoint - The article discusses various tax policies that support the snow sports industry, particularly focusing on equipment purchases, tax refunds, and personal income tax deductions for ski instructors, which collectively enhance the operational capacity and financial health of ski resorts and related businesses [3][5][10]. Policy Content - From January 1, 2024, to December 31, 2027, businesses can deduct the cost of newly purchased equipment and tools valued at no more than 5 million yuan as a one-time expense for tax purposes, rather than depreciating it over several years [4][5]. - Equipment and tools refer to fixed assets excluding buildings and structures [5]. Tax Refund Policy - The government allows ski resorts to apply for a refund of a portion of the value-added tax (VAT) paid on new ski equipment, which helps them maintain and update their gear more effectively [6][7]. - For taxpayers (excluding certain industries) with a VAT credit balance greater than zero for six consecutive months, they can apply for a refund of the newly increased credit amount, with a refund rate of 60% for amounts up to 10 million yuan and 30% for amounts exceeding that [7]. Personal Income Tax Deductions - Ski instructors can benefit from a personal income tax deduction of 3,600 yuan for obtaining national vocational qualifications, which incentivizes skill enhancement in the industry [10][11]. - This deduction acts as a financial reward for instructors who invest in their professional development [10]. Small Business Tax Exemption - Small businesses, such as tea shops, with monthly sales not exceeding 100,000 yuan are exempt from VAT, reducing their financial burden and allowing them to focus on quality service [12][13].

欢迎扫描下方二维码关注： 200! 有人一起吗? 这么高的 只要参与项目,配合人脸 工资, 要 识别和电子签名，几分钟 做什么呀 就可以，名额有限，先到 ? 先得。 同学们，这是骗 局，不能信。 Guneus 我报名 我报名 00 0 o 为什么呀? 小明之前 也跟着这个中介兼职, 没出现问题呀。 S C 税务 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。 缴费服务热线,请问有什么可 以帮您? 纳税人之前未填写专项附加扣 除信息, 现在是否可以填写上 追溯享受? 个纳税年度内,纳税人在扣缴 义务人预扣预缴税款环节未享受 或未足额享受专项附加扣除的, 可以在当年内向支付工资、薪金 的扣缴义务人申请在剩余月份发 放工资、薪金时补充扣除,也可 以在次年3月1日至6月30日内， 向汇缴地主管税务机关办理汇算 清缴时申报扣除。 《 浙江省企业涉税事项 :机管理专项指引(2.0版) 请查收 布尔 为提升浙江省企业涉税事项合规管理水平 ...

Core Viewpoint - Understanding "non-taxable income" is essential for enterprises to manage tax risks effectively in their daily financial and tax operations [1] Group 1: Types of Non-Taxable Income - Fiscal allocations refer to financial resources allocated by various levels of government to budget-managed institutions and social organizations, unless otherwise specified by the State Council [2] - Administrative and institutional fees collected according to laws and regulations, as well as government funds, are included in non-taxable income [3] - Other non-taxable income as defined by the State Council includes financial resources designated for specific purposes and approved by the State Council [4] Group 2: Specific Non-Taxable Income Sources - Income from the National Social Security Fund, including bank interest and investment returns from securities, is considered non-taxable income for corporate income tax [5] - Direct equity investment returns and equity fund returns from the National Social Security Fund are also classified as non-taxable income [6] - Software companies that meet certain criteria can treat VAT refunds as non-taxable income if used for R&D and accounted separately [7] - Nuclear power enterprises can receive VAT refunds for specific uses without incurring corporate income tax since January 1, 2008 [8] - Investment income from the basic pension insurance fund, within approved investment scopes, is classified as non-taxable income [9] - Assets transferred to enterprises by local governments for designated purposes can be treated as non-taxable income, calculated based on the government's determined value [10] Group 3: Misconceptions about Non-Taxable Income - Misconception: Expenses from non-taxable income used for R&D can enjoy additional deductions. Correct: Such expenses cannot be deducted or amortized [11] - Misconception: Depreciation on assets purchased with non-taxable income can be deducted before tax. Correct: Expenses related to non-taxable income cannot be deducted when calculating taxable income [11] - Misconception: Fees received from tax authorities for withholding employee income tax can be treated as non-taxable income. Correct: These fees do not meet the criteria for non-taxable income [11]