Group 1 - The article provides a tax calendar for various tax declarations and payments, including value-added tax, corporate income tax, and personal income tax, with specific deadlines outlined for each type of tax [8][10][12] - It emphasizes the importance of electronic tax services, allowing taxpayers to file and pay taxes online through the electronic tax bureau or its app, enhancing convenience and efficiency [15][16] - The article details the components of employee compensation that should be reported in the corporate income tax prepayment declaration, including salaries, welfare expenses, and social security contributions [12][13] Group 2 - It mentions the requirement for taxpayers to declare their taxable business books annually, with the tax basis being the total amount of paid-in capital and capital reserves recorded in the books [10] - The article highlights the option for taxpayers to seek assistance through remote services if online functionalities do not meet their needs, ensuring support is available [15][16] - It encourages taxpayers to join the tax service WeChat account for additional tax knowledge and to submit tax-related inquiries online [16]
子公司向母公司支付的服务费申报税前扣除，需合同做依据吗？
蓝色柳林财税室·2026-01-13 01:59