欢迎扫描下方二维码关注： 来源：内蒙古税务 供稿：乌兰察布税务 编发：纳税服务和宣传中心 责编：晨阳 编审：塔娜 来源 内蒙古税务 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。 吗? 又该如何申报享受呢? 根据《财政部 税务总局关于进一步支持 小微企业和个体工商户发展有关税费政策的 公告》(财政部税务总局公告2023年第12 号)，对小型微利企业减按25%计算应纳 税所得额,按20%的税 率 缴纳 企 业 所 得 税 政 策,延续执行至2027年 12月31日。 01 811 11:2 认定标准 小型微利企业,是指从事国家非限制和禁止 行业,且同时符合年度应纳税所得额不超过300 万元、从业人数不超过300人、资产总额不超过 5000万元等三个条件的企业。 从业人数,包括与企业建立劳动关系的职工 人数和企业接受的劳务派遣用工人数。所称从业 人数和资产总额指标,应按企业全年的季度平均 值确定。具体 ...

欢迎扫描下方二维码关注： ▲戳蓝色字关注蓝色柳林财税室 企业在日常经营中，常会遇到办税人员信息变动的人事调整需求。当企业办税人员信息发生变更时，可以直接通过全国统一规范电子税务局 对企业人员信息作出变更。 今天我们来看： 如何在电子税务局上变更办税人员相关信息？ 6,00 您可以通过以下两种方法对办 8 税人员的相关信息进行变更: 方法一 企业法定代表人、财务负责人或管理 员可以通过全国统一规范电子税务局 的【账户中心】增加、解除、修改办 税人员信息，由办税人员登录扫脸确 认,关联关系生效;也可以由办税人 员提交申请，企业法定代表人、财务 负责人或管理员确认生效。 | 方法二 ) 企业法定代表人、财务负责人、管理 员或办税员可以通过【涉税市场主体 身份信息变更】模块,对办税人员信 息进行变更。 让我们具体来学习一下操作吧 方法 在【账户中心】变更办税人员信息 企业发起，办税人员确认 2 纳税人使用法定代表人、财务负责 人或者管理员登录全国统一规范电 子税务局，点击右上角【账户中 心】。 【网】【同】【周】【回】【周】【周】【 2 左侧功能树，依次选择【人员权限 管理】-【添加办税人员】，即可在 该模块增加办税 ...

欢迎扫描下方二维码关注： 琪琪、鲁鲁，我发现大家老是把"小型微利企业"和"小微企业"搞混，这俩到底有啥不一样呀？ 这两个概念确实容易让人迷糊， 小型微利企业 可是企业所得税领域的" 专属名词 "，就像是企业所得税优惠政策的一把"专属钥 匙"，专门用来判断企业能不能享受企业所得税优惠的。它的判定标准很严格，必须同时满足" 行业+应纳税所得额+从业人数+资产 总额 "这四个条件，少一个都打不开这把优惠的"大门"。 而 小微企业 就像是一个更宽泛的"大口袋"，是个习惯性的叫法，并没有特别严格的界定。它主要是根据工信部、国家统计局、发 展改革委和财政部在2011年6月发布的《中小企业划型标准规定》来划分的，按照企业从业人员、营业收入、资产总额等指标，把 16个行业的中小企业分成 中型、小型、微型 三种类型，小微企业就是这里面的小型企业和微型企业。它的适用范围更广，在增值 税、行政事业性收费等好多方面都可能用到。 这么说，小型微利企业和小微企业虽然名字像，但完全不是一回事儿啊。 对呀，简单来讲，小型微利企业肯定是小微企业这个"大口袋"里的一员，但小微企业不一定能达到小型微利企业的标准，拿到企业 所得税优惠这把"钥匙"。 ...

欢迎扫描下方二维码关注： 支持小微企业和个体工商户发展税费优惠 减轻税费负担 增值税小规模纳税人、小型微利企业 和个体工商户减半征收 "六税两费"政策 片图 享受主体 增值税小规模纳税人、小型微利企业和个体工商户 享受条件 小型微利企业是指从事国家非限制和禁止行业，且同时符 合年度应纳税所得额不超过 300 万元、从业人数不超过 300 人、 资产总额不 超过 5000 万元等三个条件的企业。 从业人数，包括与企业建立劳动关系的职工人数和企业接 受的劳务派遣用工人数。所称从业人数和资产总额指标，应按 企业全年的季 度平均值确定。具体计算公式如下： 季度平均值＝（季初值＋季末值）÷2 全年季度平均值＝全年各季度平均值之和÷4 年度中间开业或者终止经营活动的，以其实际经营期作为 一个纳税年度确定上述相关指标。 小型微利企业的判定以企业所得税年度汇算清缴结果为 准。登记为增值税一般纳税人的新设立的企业，从事国家非限 制和禁止行业， 且同时符合申报期上月末从业人数不超过 300 人、资产总额不超过 5000 万元等两个条件的，可在首次办理汇 算清缴前按照小型微利企业 申报享受以上优惠政策。 优惠内容 自 2023 年 ...

Core Viewpoint - The article provides a detailed guide on how to query tax credit information through the Electronic Tax Bureau APP and website, emphasizing the importance of maintaining good tax credit ratings for businesses. Group 1: Electronic Tax Bureau APP - Users can log into the Electronic Tax Bureau APP and switch to the desired enterprise to access tax credit management [3] - The system displays the tax credit evaluation for the past three years, allowing users to view detailed indicators for each year [5] - Users can download tax credit evaluation information in PDF format from the evaluation information issuance interface [9] - The system recommends possible adjustment applications based on the current year's tax credit evaluation [11] Group 2: Electronic Tax Bureau Website - Businesses can log into the Electronic Tax Bureau website to check their current tax credit rating [13][14] - The system defaults to show the current year's tax credit pre-evaluation indicators, with options to view different years [17] - Users can print or download tax credit evaluations for previous years and apply for adjustments based on the evaluation results [18]

Core Viewpoint - The article discusses the new features added to the "One Network for All" platform to facilitate taxpayers in handling personal equity changes, specifically emphasizing the importance of tax declaration before proceeding with equity transfer [2][3]. Group 1: Process Overview - Step 1 involves logging into the "One Network for All" platform using either the electronic business license or the corporate one-card login, followed by searching for "personal equity change" [2]. - Step 2 requires taxpayers to confirm whether personal income tax and stamp duty related to equity transfer have been declared and paid, with online options available for both tax declarations [3][4]. - Step 3 includes filling out the equity change information, where users must provide details about the transferor and transferee, with options to add multiple transferees if necessary [4][5]. Group 2: Submission and Confirmation - In Step 4, users must upload necessary documents, including the equity transfer contract and proof of original equity value, before submitting the application [5]. - After submission, a success message is displayed, and users can track the status of their application using a unique approval code [5].

Group 1 - The article discusses the tax benefits and policies for small and micro enterprises in China, highlighting the criteria for qualification and the specific tax reductions available [24][29][30] - Small and micro enterprises are defined as those with an annual taxable income not exceeding 3 million yuan, fewer than 300 employees, and total assets not exceeding 50 million yuan [24] - The article outlines that from January 1, 2023, to December 31, 2027, small and micro enterprises can enjoy a reduced corporate income tax rate, effectively lowering their tax burden to 5% on income up to 3 million yuan [30][31] Group 2 - Additional tax relief measures include a 50% reduction in various taxes for small-scale VAT taxpayers and micro enterprises, applicable to resource tax, urban maintenance and construction tax, property tax, and others [31][32] - Small-scale VAT taxpayers with monthly sales below 100,000 yuan are exempt from VAT, and those with quarterly sales below 300,000 yuan also qualify for exemption [36] - Financial institutions are exempt from stamp duty on loan contracts with small and micro enterprises, which is a significant benefit for these businesses [39] Group 3 - Companies with 30 or fewer employees are exempt from the employment security fund for disabled persons from January 1, 2023, to December 31, 2027 [40] - The article references several policy documents that provide the legal basis for these tax benefits, ensuring that small and micro enterprises are supported in their growth and development [41][42]

Core Viewpoint - The article discusses the various tax policies and exemptions related to stamp duty, particularly focusing on small and micro enterprises, and highlights the benefits of these policies for businesses [11][14][23]. Summary by Sections Stamp Duty Rates - Different contracts have specific stamp duty rates, such as financing lease contracts at 0.05%, sales contracts at 0.3%, and construction contracts at 0.3% [4]. - Certain contracts, including those related to transportation and technology, also have defined rates, with transportation fees at 0.3% and technology contracts at 0.3% [4]. Exemptions from Stamp Duty - Various documents are exempt from stamp duty, including legal documents from courts and arbitration institutions, as well as certain contracts related to government and non-profit organizations [5]. - Specific exemptions apply to contracts for agricultural purchases and sales, as well as contracts signed by non-profit medical institutions [5]. Tax Benefits for Small and Micro Enterprises - Small and micro enterprises can benefit from reduced corporate income tax rates, with a tax burden as low as 5% for those with annual taxable income not exceeding 3 million yuan [14]. - From January 1, 2023, to December 31, 2027, small-scale taxpayers with monthly sales below 100,000 yuan are exempt from VAT [19]. Additional Tax Relief Measures - The article outlines additional tax relief measures, including a 50% reduction in various taxes for small and micro enterprises, which can be combined with other preferential policies [15][16]. - Financial institutions are exempt from stamp duty on loan contracts with small and micro enterprises, emphasizing the support for these businesses [21]. Policy References - The article cites several policy documents that provide the legal basis for the discussed tax benefits and exemptions, including announcements from the Ministry of Finance and the State Taxation Administration [23].

Core Viewpoint - The article discusses the implementation and benefits of digital invoices (数电发票) in the context of tax reporting and compliance for both general and small-scale VAT taxpayers in China [5]. Group 1: Digital Invoices and Tax Reporting - General VAT taxpayers can use digital invoices obtained through the electronic invoice service platform for input tax deductions, with specific amounts and tax figures reported in the VAT declaration form [3]. - Small-scale VAT taxpayers must report amounts and tax figures from digital invoices in designated sections of the VAT declaration form, including exemptions and export sales [3]. Group 2: Agricultural Products Input Tax - Taxpayers purchasing agricultural products can confirm usage through a digital tax account and calculate input tax based on specific regulations, including additional deductions for certain products [3]. - Taxpayers can apply for additional deductions for input tax on agricultural products used in production or processing, with the relevant details transferred to a waiting list for confirmation [3]. Group 3: Small and Micro Enterprises Tax Benefits - Small and micro enterprises are defined by specific criteria, including annual taxable income not exceeding 3 million yuan, a workforce of no more than 300 people, and total assets not exceeding 50 million yuan [9][10]. - Small and micro enterprises can enjoy various tax benefits, including a reduced corporate income tax rate and exemptions from certain taxes from January 1, 2023, to December 31, 2027 [17][22]. Group 4: Specific Tax Policies - From January 1, 2023, to December 31, 2027, small-scale VAT taxpayers with monthly sales below 100,000 yuan are exempt from VAT, and those with quarterly sales below 300,000 yuan also qualify for exemption [22]. - Financial institutions are exempt from stamp duty on loan contracts with small and micro enterprises, and companies with fewer than 30 employees are exempt from the employment security fund for disabled persons [24][26].

Core Viewpoint - The article discusses the tax reduction policy for small-scale taxpayers, small and micro enterprises, and individual businesses in China, specifically focusing on the "Six Taxes and Two Fees" reduction from January 1, 2023, to December 31, 2027, and outlines the eligibility criteria and procedures for claiming these benefits [2][3]. Summary by Sections Eligibility Criteria for "Six Taxes and Two Fees" Reduction - Small and micro enterprises must meet three conditions to qualify for the tax reduction: annual taxable income not exceeding 3 million yuan, number of employees not exceeding 300, and total assets not exceeding 50 million yuan [2]. Tax Reduction Period for Small Micro Enterprises - The tax reduction applies to small and micro enterprises that are registered as general VAT taxpayers and meet the specified conditions. The reduction period is from July 1 of the year following the annual tax settlement to June 30 of the subsequent year [3]. New Enterprises and Tax Reduction Eligibility - Newly established enterprises that have not yet completed their first tax settlement can still apply for the "Six Taxes and Two Fees" reduction if they meet the specified conditions regarding employee count and total assets [5]. Correction of Tax Payments - Newly established enterprises that have already paid the "Six Taxes and Two Fees" before their first tax settlement do not need to correct their payments based on the settlement results [6]. Transition from Small-Scale to General Taxpayer - Enterprises transitioning from small-scale VAT taxpayers to general VAT taxpayers will no longer be eligible for the "Six Taxes and Two Fees" reduction from the effective date of their general taxpayer registration [7]. Handling Late Tax Reduction Claims - Taxpayers who meet the conditions but fail to claim the reduction in a timely manner can apply to offset future tax liabilities or request refunds [8]. Late Submission of Tax Claims - Taxpayers who submit their claims late can still apply for the "Six Taxes and Two Fees" reduction for tax periods within the specified range, provided they meet the eligibility criteria [9].