Group 1: General Leasing Business - The article discusses the various types of leasing businesses and the applicable VAT treatment for each type, including operational leasing and financial leasing [2][3] - Operational leasing is defined as the transfer of tangible or intangible assets for use without changing ownership, with VAT rates of 13% for tangible assets and 9% for real estate [2] - Financial leasing involves the transfer of ownership characteristics, where the lessor retains ownership during the lease term, with the same VAT rates as operational leasing [3] Group 2: Specific Leasing Types - Direct financing leasing allows the lessee to use the asset while retaining the option to purchase it at the end of the lease term, applicable VAT rates are 13% for tangible assets and 9% for real estate [3] - Sale and leaseback financing involves selling an asset to a leasing company and then leasing it back, categorized under financial services with a VAT rate of 6% [3] - Different types of ship leasing are outlined, including time charter, voyage charter, and bareboat charter, all with a VAT rate of 9% for transportation services or 13% for tangible asset leasing [4] Group 3: Transportation Equipment Leasing - Aircraft leasing is categorized into wet leasing (with crew) and dry leasing (without crew), with VAT rates of 9% for transportation services and 13% for tangible asset leasing respectively [4] - The article also covers advertising space leasing on tangible and intangible assets, with VAT rates of 13% for tangible assets and 9% for real estate [6] Group 4: Construction Equipment Leasing - Construction equipment leasing is discussed, with VAT rates of 9% for services with operators and 13% for services without operators [6] - The article emphasizes the importance of understanding the applicable VAT rates for different leasing activities to ensure compliance and optimize tax liabilities [6]

欢迎扫描下方二维码关注： 企业出口货物劳务、发生跨境应税行为不适用 加计抵减政策，其对应的进项税额不得计提加计抵 减额。 05 具备高新技术企业资格，但前一年度研发支 出、研发人员、高新技术产品占比不符合高新技术 企业条件的，不得进入先进制造业企业名单。 05 总公司和分支机构、同一控制下的公司间发生 应税交易，取得的进项税额不得计提加计抵减额。 06 享受政策的企业将原材料、半成品销售给另一 企业加工为半成品或者产成品后进行回购的，应当 仅就加工费部分进项税额计提加计抵减额。 07 企业进入名单享受优惠过程中,税务部门经履 行调查巡查、风险应对等程序，发现企业存在不符 合高新技术企业条件、以虚假信息获得减免税资 格、恶意筹划违规申报享受优惠政策等情况的，应 当通知纳税人自不符合政策条件之月起不再享受政 策，追缴已享受的减免税款，并按照税收征收管理 法的有关规定处理，同时将名单推送同级工信部 l,]。 国家税务总局青岛市税务局 申请进入名单前36个月内发生骗取留抵退 税、出口退税或虚开增值税专用发票情形，或因偷 税被税务机关处罚两次及以上的企业，不得进入先 进制造业企业名单。 D3 企业委托外部进行生产加工的 ...

欢迎扫描下方二维码关注： 温馨提醒：蓝色柳林财税室为非官方平台，是由编者以学习笔记形式建立的平台，所有笔记写作记录的文章及转发的法律法规仅供读者学习 参考之用，并非实际办税费的标准，欢迎交流学习，共同分享学习经验成果。文章版权归原作者所有，如有不妥，请联系删除。 点击"阅读原文",下载《A200000 中华人民共和国企业所得税月 (季)度 支持单位：广州市税务局 链接： 企业所得税预缴申报：房地产开发企业预售收入申报要点 来源广东税务 欢迎扫描下方二维码关注： 二、预缴申报新变化 2025年7月7日,国家税务总局发布《国家税 务总局关于优化企业所得税预缴纳税申报有关事 项的公告》(国家税务总局公告2025年 第17号),自2025年10月1日起施行。 增加19.1行"销售未完工产品的收入"项目, 由房地产开发企业填报,进一步明确 企业销售未完工开发产品取得预售 收入申报要求。(详见下表标黄) 预缴税款计算 本年累计金额 加：特定业务计算的应纳税所得额 19 其中：销售未完工产品的收入 19.1 填表说明: 第19行"特定业务计算的应纳税所得 1. 额":填报房地产开发企业销售未完工开发产品 取得的预售收入,按 ...

Core Viewpoint - The article discusses the criteria and procedures for small and micro enterprises to enjoy preferential corporate income tax policies in China, emphasizing the importance of meeting specific conditions related to income, employee count, and total assets [9][10][11]. Group 1: Criteria for Small and Micro Enterprises - Small and micro enterprises must meet three conditions: annual taxable income not exceeding 3 million yuan, number of employees not exceeding 300, and total assets not exceeding 50 million yuan [9]. - The criteria for employee count and total assets should be determined based on the average quarterly values throughout the year [11][14]. Group 2: Tax Preference Application Process - Enterprises do not need to file for record-keeping to enjoy the small and micro enterprise income tax preferential policies; they can self-assess and declare through the corporate income tax return [10]. - Required documentation includes proof that the business does not belong to restricted or prohibited industries, calculations of employee count, and total asset calculations [10][11]. Group 3: Tax Calculation Examples - An example illustrates how a company can qualify for tax preferences based on its average employee count and total assets, demonstrating the calculation of taxable income and tax payable [18][19]. - If a company exceeds the income threshold during the year, it must pay the additional tax owed during the annual reconciliation [20]. Group 4: Changes in Tax Reporting - The annual corporate income tax return has been optimized, with specific changes affecting small and micro enterprises, including the cancellation of certain forms [21][22]. - Small and micro enterprises are required to report quarterly prepayments and annual reconciliations [22][23]. Group 5: Common Issues and Restrictions - Enterprises that do not meet the criteria, such as branches without legal person status or those exceeding the income or asset limits, cannot enjoy the preferential tax policies [25][26][29][31][32]. - The article outlines specific scenarios where enterprises may incorrectly claim the small and micro enterprise status, emphasizing the need for accurate reporting and compliance [30][34].

Key Points - The article discusses the changes in the corporate income tax prepayment declaration form and provides guidance on how to fill it out, effective from October 1, 2025 [1][2][3] - It highlights the specific sections related to employee compensation that need to be reported, including both the total employee compensation included in cost expenses and the actual compensation payable to employees [2][3] - The article clarifies that the amounts reported should reflect the cumulative data for the year up to the end of the tax period, rather than just the quarterly amounts [3] - It specifies that branches of enterprises classified as "cross-regional operating consolidated tax enterprises" are not required to report any items related to preferential and supplementary matters [4]

Group 1 - The core concept of the article is that companies can enjoy a tax deduction for wages paid to disabled employees, allowing for a 100% deduction on the wages when calculating taxable income [2][3]. - To qualify for this tax benefit, companies must meet specific conditions, including the requirement to pay wages through financial institutions and to contribute to social insurance for disabled employees [6][7]. - The calculation for the tax deduction is based on the gross salary of the disabled employee, not the net salary after deductions for social insurance and taxes [6]. Group 2 - Companies cannot claim the tax deduction for wages paid to retired disabled employees, as they do not meet the necessary conditions for social insurance contributions [6]. - Payments made in cash to disabled employees do not qualify for the tax deduction, as the policy mandates that wages must be paid through banks or financial institutions [6]. - If a disabled employee pays their own social insurance, the company is still ineligible for the tax deduction, as the company must make the contributions on behalf of the employee [6].

Core Viewpoint - The article discusses the recent announcement by the State Taxation Administration regarding the optimization of corporate income tax prepayment declaration, specifically focusing on export enterprises and the new requirements for prepayment declarations [1]. Summary by Sections Changes in Corporate Income Tax Prepayment Declaration - The announcement introduces a new section in the prepayment declaration form for corporate income tax, specifically for export enterprises, requiring them to accurately report their export methods [2]. - Taxpayers must select their specific export business methods from options such as self-operated export, entrusted export, and agency export, with the ability to select multiple options [2]. Reporting Requirements for Export Income - Export enterprises must report their income from self-operated and entrusted exports in the prepayment declaration, including specific details about the income generated from these activities [4]. - New lines have been added to the declaration form for reporting cumulative self-operated export income and entrusted export income, which must be calculated according to national accounting standards [4]. Agency Export Business Management - Enterprises engaged in agency export must submit a summary table detailing the entrusted export situation, including the basic information of the principal and the export amounts [5]. - If the reporting enterprise lists a non-domestic entity as the principal, it will be treated as self-operated, and the enterprise must bear the corresponding tax obligations [5]. Case Studies - Case studies illustrate the reporting process for companies involved in agency export, detailing how to report income and the necessary documentation required for compliance [6][8]. - In the examples, companies A and B demonstrate the correct reporting of agency fees and export amounts, highlighting the importance of accurate record-keeping and reporting [6][8].

Core Viewpoint - The announcement from the Ministry of Finance and the State Taxation Administration regarding the improvement of the VAT end-of-period credit refund policy will take effect from September 1, 2025, outlining specific eligibility criteria and procedures for taxpayers to apply for VAT refunds. Summary by Sections Eligibility Criteria for VAT Refund - Taxpayers must meet the following conditions to apply for the VAT end-of-period credit refund: - Taxpayer's credit rating must be A or B [2] - No instances of fraudulently obtaining VAT credits or invoices in the past 36 months [3] - No more than one tax evasion penalty from tax authorities in the past 36 months [4] - Must not have enjoyed VAT immediate refund or deferred refund policies since April 1, 2019, unless specified otherwise [5] Application Process for Refund - Taxpayers wishing to return previously refunded VAT credits must submit a "Refund Application Form" through the electronic tax bureau or tax service hall [6] - Upon returning the refunded VAT credits, taxpayers can continue to deduct input VAT in their subsequent tax declarations [6] Calculation of Refundable VAT Credits - The refundable VAT credits for eligible manufacturing and other specified industries are calculated using the formula: Refundable VAT Credits = End-of-Period VAT Credits × Input Composition Ratio × 100% [9] - The input composition ratio is determined based on the proportion of deductible VAT from specified invoices during the relevant period [10] Credit Rating Considerations - The credit rating used for eligibility is based on the taxpayer's rating at the time of submitting the refund application [11] Handling of VAT Debts - Taxpayers with both VAT debts and end-of-period VAT credits will have their refundable VAT credits determined after offsetting the debts with the latest VAT declaration [12] Submission of Refund Applications - General VAT taxpayers must submit their refund applications in the month following the fulfillment of eligibility conditions, after completing their VAT tax declaration [14] Impact of Returning Refunds on Future Applications - Taxpayers who return all previously received VAT refunds cannot apply for immediate refunds or deferred refunds for transactions occurring after the return [15] Post-Approval Actions - After the tax authority approves the VAT refund application, taxpayers must adjust their end-of-period VAT credits accordingly and report the approved refundable amount in their VAT declarations [16]

Group 1 - The article discusses the importance of accurate reporting of identity information for operators and employees within internet platform enterprises [5] - It emphasizes the need for compliance with tax regulations and the proper filling of tax forms related to employee compensation and subsidies [10][12] - The article provides guidance on how to fill out specific tax reporting forms, including the "Enterprise Income Tax Monthly (Quarterly) Prepayment Tax Declaration Form" [10] Group 2 - It highlights the implications of receiving fiscal subsidies and their relationship with value-added tax obligations [12] - The article outlines the conditions under which fiscal subsidies are subject to value-added tax, clarifying that not all subsidies are taxable [12] - It mentions the effective dates for the implementation of tax regulations regarding fiscal subsidies [12]

Core Viewpoint - The article provides guidance on how to fill out the "Employee Compensation" sections in the new version of the Corporate Income Tax Prepayment Declaration Form (A Class) effective from October 1, 2025, specifically focusing on "Employee Compensation - Included in Cost" and "Employee Compensation - Actual Payments to Employees" [10][11][20]. Group 1: Employee Compensation - Included in Cost - This section requires reporting the total employee compensation that has been accounted for in cost expenses, including salary payments, employee benefits, education expenses, union fees, various social security contributions, housing funds, supplementary pension insurance, and supplementary medical insurance [11][22]. - The data to be filled in this section should reflect the cumulative amount from January to September of the reporting year [14][19]. Group 2: Employee Compensation - Actual Payments to Employees - This section involves reporting the cumulative amount of salary payments recorded under the "Employee Compensation" account, specifically the debit amounts [12][22]. - Similar to the previous section, the data should also represent the cumulative figures from January to September [14][19]. Group 3: Special Cases and Clarifications - For non-independent branches, there is no need to report the "Employee Compensation - Included in Cost" and "Employee Compensation - Actual Payments to Employees" sections [15]. - When a consolidated entity submits the declaration, it must include the total compensation data from both the head office and branches [16]. - The inclusion of one-time severance payments in the "Actual Payments to Employees" section should be determined according to accounting standards [18].