Group 1 - The article discusses the requirements for issuing value-added tax (VAT) invoices for real estate rental services, emphasizing that the tax obligation arises at the time of payment receipt [11] - It specifies that the VAT invoices must include detailed property addresses in the remarks section [11] - The article outlines the types of VAT deduction certificates, which include VAT special invoices, customs import VAT payment certificates, tax payment certificates, and agricultural product purchase and sales invoices [14][15] Group 2 - The implementation of the new VAT regulations is set to take effect on January 1, 2026 [16] - The article encourages readers to scan a QR code for more information on related policies [17] - It highlights the importance of compliance with the regulations set forth by the State Council's tax authorities [13]
2025年底计提的工资奖金于2026年初发放，企业所得税汇算清缴能否扣除？
蓝色柳林财税室·2026-03-07 02:16