涉税专业服务机构合规经营进阶指南（四）| 机构与人员信息采集指南

Group 1 - The article discusses the implementation of tax policies related to construction services, specifically regarding the prepayment of value-added tax (VAT) based on received advance payments [11] - It specifies that taxpayers providing construction services must prepay VAT at a rate of 2% for general taxation methods and 3% for simplified taxation methods when they receive advance payments [11] - The article outlines the conditions under which taxpayers must prepay VAT, either at the location of the construction service or at the location of the institution, depending on the nature of the project [11] Group 2 - The article highlights the provisions of the Corporate Income Tax Law regarding charitable donations, allowing deductions for donations up to 12% of annual profit, with excess amounts eligible for carryover deductions for three years [13] - It lists specific expenditures that are not deductible when calculating taxable income, including dividends paid to investors, tax payments, and fines [14] - The article emphasizes that only certain charitable donations are deductible, and it excludes sponsorship expenses and other unrelated expenditures [14]