欢迎扫描下方二维码关注： 申税小微，我们公司收到了一笔合同违约金，在税务上应该如何处理？ 问题1 回答： 分情况讨论 1.需缴纳增值税及企业所得税的情况： 因销售商品、提供劳务等经营活动，购买方违约而收取的违约金，在税务上被视为价外费用，需 将其并入销售额计算缴纳增值税，并同时计入收入总额缴纳企业所得税。 政策依据： 根据《财政部 国家税务总局关于全面推开营业税改征增值税试点的通知》（财税〔2016〕 36号）附件1《营业税改征增值税试点实施办 法》第三十七条规定，"销售额，是指纳税人发生应税行为取得的 全部价款和价外费用 ，财政部和国家税务总局另有规定的除外。" 根据《增值税暂行条例实施细则》第十二条规定，"价外费用，包括价外向购买方收取的手续费、补贴、基金、集资费、返还利润、 奖励费、 违约金 、滞纳金、延期付款利息、赔偿金、代收款项、代垫款项、包装费、包装物租金、储备费、优质费、运输装卸费以及其 他各种性质的价外收费。" 2.仅需缴纳企业所得税的情况： 因非经营活动或合同本身未履行而收取的违约金。由于收款方未发生销售商品或提供劳务等增值税应税 行为，无需缴纳增值税。但该笔款项属于"其他收入"，应依法计入 ...

欢迎扫描下方二维码关注： ● 制度建立时, 缴费标准设为每年100元、200元、 300元、400元、500元、600元、700元、 800元、900元、1000元、1500元、2000元 12个档次。 注 省（区、市）人民政府可以根据实际情况合理 确定和调整缴费档次，最高缴费档次标准原则 上不超过当地灵活就业人员参加职工基本养老 保险的年缴费额。 征收方式 9 C 0 O u u CI July 线上: ● 微信、支付宝、公众号等渠道自行申报缴费； 线下: ● 办税服务厅、政务大厅缴费窗口、银行窗口等渠道 自行申报缴费。 征期安排 0 0 0 0 0 0 0 U U c U U 城乡居民按年申报缴费。 预算管理 0 0 e C U C 城乡居民基本养老保险费收入 纳入社会保险基金预算管理。 政策依据 《中华人民共和国社会保险法》 《国务院关于开展新型农村社会养老保险试点的指导意 见》( 国发 [ 2009 ] 32号 ) 《国务院关于开展城镇居民社会养老保险试点的指导意 见 》 ( 国发 [ 2011 ] 18号 ) 《国务院关于建立统一的城乡居民基本养老保险制度的 意见 》 ( 国发 [ 2014 ] 8 ...

Core Points - Inner Mongolia Autonomous Region will implement a tax refund policy for overseas travelers starting from November 1, 2025, following the approval from the Ministry of Finance, General Administration of Customs, and State Taxation Administration [1]. Group 1 - The tax refund policy is based on several regulations, including the Ministry of Finance's announcement (2015 No. 3), the General Administration of Customs' announcement (2015 No. 25), and the State Taxation Administration's announcement (2025 No. 11) [1]. - The implementation of this policy aims to enhance the shopping experience for overseas travelers and potentially boost local tourism and retail sectors [1].

欢迎扫描下方二维码关注： /E明/邵工昌仍为"/大拟区伯大巨变, 条件4: 同意单独设置退税物品销售明细账，并准 确核算。 二. 备案手续 符合条件且有意向备案的企业,填写 《境外旅客购物离境退税商店备案表》， 直接或者委托退税代理机构向主管税务机 关报送。 境外旅客购物离境退税商店备案表 备案时间: tt一社会信用代码 记本 藤田郡 主管税务机关应当在收齐备案资料的 5个工作日内核对备案条件，对符合备案 条件的完成备案，对不符合备案条件的告 知企业。有关新增备案商店情况，及时报 告省税务局。 n 温馨提示 等您的商店完成备案后，只要与 本地退税代理机构就预付金等事项达 成一致后，就可以成为"即买即退" 商店啦。 TESTER 《国家税务总局关于推广境外旅客购 物离境退税"即买即退"服务措施的公 告》（国家税务总局公告2025年第9号） 《国家税务总局关于修改<境外旅客 购物离境退税管理办法（试行）>的公 告》（国家税务总局公告2025年第11 号) 供稿：张丽 制作：赵丽云 来源 上海税务 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 ...

（央视财经《第一时间》）从本月开始，境外旅客购物离境退税政策正式在贵州省落地实施。 转载请注明央视财经 在退税商店购买退税物品的境外旅客通过贵阳龙洞堡国际机场口岸离境时，凭着购物离境退税申请单、销售发票与有效身份证件，向海关申报并接受海关核 验后，即可在指定的代理机构办理退税业务。在我国境内连续居住不超过183天的外国人和港澳台同胞均可申请。 根据贵州出入境边防检查总站统计数据，今年截至9月30日，贵阳口岸出入境人员21.38万人次，出入境航班共计2157架次。其中，享受互免、单免、24小时 和240小时过境免签政策入境外国人1.71万人次，同比增长243.3%。 目前，贵州省首批离境退税商店共有7家，涵盖奢侈品和日用百货、贵州特色产品等。今年以来，贵州省持续深化对外开放，贵阳龙洞堡国际机场开通了12 条国际及地区客运航线和3条国际货运航线。 编辑：潘煦 ...

欢迎扫描下方二维码关注： 供稿：青岛税务 审核：青岛市税务局纳税服务和宣传中心 编发：青岛市税务局纳税服务和宣传中心 来源青岛税务 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。 I 了解 网 什么是离喷退微商店? 0 退税商店,是指报主管税务机关 备案、境外旅客从其购买退税物 品离境可申请退税的企业。 申请成为退税商店需要具备哪些条件? 符合以下条件的企业 经主管税务机关备案后即可成为退税商店: 一) 具有增值税一般纳税人资格 (一) 纳税信用细则 为A级 R级式M级 一 / (三) 同意安装、使用离境退税管理系 统并保证系统应当具备的运行条件,能 :够及时、准确地向主管税务机关报送相 :关信息。 (四) 同意单独设置退税物品销售明细 :账,并准确核算。 符合条件且有意向备案的企业如何 办理备案? 企业需填写《境外旅客购物离境退税商店备案 表》,并将备案表直接或者委托退税代理机构 向主管税务机关 ...

Group 1 - The Chinese government has released a joint policy consisting of 19 measures aimed at expanding service consumption, which includes easing market access in high-end medical sectors and promoting digital service consumption [1] - A new industry standard for medical devices utilizing brain-computer interface technology has been officially published in China [1] - Starting from October 1, 2025, Guizhou Province will implement a tax refund policy for overseas travelers on shopping purchases [1] Group 2 - The US stock market saw a collective decline in its three major indices, while the Nasdaq China Golden Dragon Index experienced an increase of 1.76% [1]

Core Point - Jilin Province will implement a tax refund policy for overseas travelers starting September 1, allowing them to receive VAT refunds on purchases made at designated stores [1] Group 1: Policy Implementation - The tax refund policy is aimed at overseas travelers leaving the country, specifically for goods purchased at tax refund stores [1] - Jilin Province has released the first batch of stores eligible for this tax refund program, with a total of 54 enterprises meeting the qualifications [1] Group 2: National Context - The tax refund policy can be implemented in any region that meets the criteria set by the Ministry of Finance, General Administration of Customs, and the State Taxation Administration [1]

Group 1 - The core viewpoint of the news is the introduction of a new tax refund policy for overseas travelers shopping in China, which allows for immediate refunds at designated stores [1][2] - The policy was implemented by the State Taxation Administration in April, and Shanshan Outlets in Tianjin is one of the first stores to offer this "buy and refund" service [1] - Tax officials provided detailed explanations of the new policy to both merchants and consumers, highlighting the ease of obtaining refunds with the necessary documentation [1][2] Group 2 - Tax officials set up consultation booths to promote tax policies and answer questions, addressing 25 inquiries and distributing over 120 informational materials during the event [2] - The West Qing District Taxation Bureau aims to continuously optimize service measures to ensure that tax policies effectively support local economic development [2]

Core Viewpoint - The article discusses the procedures and requirements for overseas travelers to apply for tax refunds at designated stores, emphasizing the importance of compliance with tax regulations and the use of specific authentication methods for logging into the tax refund system [24][28]. Group 1: Authentication Methods - The tax refund system supports two login methods: Tax Disk/UKey authentication and Unified Identity Management Platform authentication, allowing stores to choose their preferred method [3][4]. - For Tax Disk/UKey authentication, users must insert a tax digital certificate device and enter their username, password, and PIN for verification [3][4]. - The Unified Identity Management Platform requires users to input their username and password, redirecting them to select the appropriate business type for login [7][8]. Group 2: Application Process - The application process for tax refunds involves several steps, starting with entering traveler information, including name, document type, and entry time [10][17]. - Users can switch to a standard application form mode if needed, and various methods for entering invoice information are supported, including online query and manual entry [11][14]. - After entering the necessary information, users can save the application and choose a payment method for the tax refund [17][18]. Group 3: Store Registration Requirements - To become a designated tax refund store, businesses must meet specific application conditions and complete a registration form, which must be submitted to the tax authority [24][27]. - The tax authority will verify the registration conditions within five working days and inform businesses of their compliance status [27][29]. - Compliance with operational regulations is essential after registration to maintain the status of a designated tax refund store [29].