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干货分享!西部地区这些企业应注意→
蓝色柳林财税室·2025-08-08 00:37

Group 1 - The article discusses the tax treatment of cultural relics and artworks purchased by enterprises, stating that these assets can be treated as investment assets for tax purposes [13][14] - It specifies that depreciation and amortization expenses for cultural relics and artworks held by enterprises cannot be deducted before tax [14] - The article outlines that the cost of investment assets is deductible when the assets are transferred or disposed of [14] Group 2 - The article explains the invoicing process for auction companies when they accept consignment for auctioning cultural relics and artworks, highlighting the exemption from value-added tax for certain transactions [16] - It emphasizes the need for auction companies to retain specific documentation for verification, including images of auction items and contracts [17] - The article also details the tax implications for individuals auctioning cultural relics and artworks, indicating that they can deduct the original value of the property when calculating taxable income [20][21] Group 3 - The article provides a step-by-step guide for enterprises to report and pay water resource tax through the national unified electronic tax bureau [25][30] - It outlines the necessary actions for tax source collection and submission of water resource tax, including data entry and confirmation of the tax declaration [27][32] - The article concludes with instructions for successful tax declaration and payment processes [34]