一图读懂 房土两税困难减免

Group 1 - The article discusses various scenarios under which taxpayers can apply for tax exemptions, including bankruptcy, urban planning issues, and severe losses in encouraged industries [3][11]. - Specific conditions for severe losses are outlined, indicating that losses must exceed 500,000 yuan and be at least 10% of the taxpayer's annual revenue or total assets [3][11]. - The process for applying for tax exemptions is detailed, requiring taxpayers to log into the electronic tax bureau and submit necessary documentation [3][11]. Group 2 - The article addresses the implications of transferring specialized safety production equipment that has already benefited from corporate income tax exemptions, stating that tax amounts previously exempted must be repaid if the equipment is transferred within five years of purchase [11]. - It clarifies that the receiving party of the transferred equipment can claim a tax exemption of 10% of the investment amount for the current year, with provisions for carryover if the current year's tax liability is insufficient [11].