中国记者节丨稿酬所得如何计税？

Group 1 - Tax authorities must declare the tax debts of enterprises, including education fees, local education surcharges, late fees, and penalties, within the creditor declaration period announced by the people's court [7] - From the date the people's court accepts the bankruptcy application until the enterprise is deregistered, the enterprise must comply with tax regulations and fulfill tax obligations [7] - The tax debts and related interests are to be declared according to the relevant provisions of the Enterprise Bankruptcy Law, with late fees and interests treated as ordinary bankruptcy claims [7] Group 2 - According to the regulations, a special VAT invoice must be complete and match the actual transaction; otherwise, the buyer has the right to refuse acceptance [9] - If a VAT invoice is issued by an unrelated third party, it constitutes a fraudulent invoice, which is prohibited by the Invoice Management Measures [10] - Non-compliant invoices cannot be used as tax deduction vouchers according to the Corporate Income Tax Deduction Voucher Management Measures [10][11] Group 3 - It is illegal for any unit or individual to lend or transfer invoices, and violations can result in fines ranging from 10,000 to 50,000 yuan [12] - Tax authorities should provide convenient channels for verifying the authenticity of invoices [12] - Companies can apply to increase their invoice quota through the electronic tax bureau for convenience [14]