欢迎扫描下方二维码关注： 、政策适用范围 (一) 上市公司股权分置改革完 成 后 股 票 复 牌 日 之 前 股 东 所 持 原 非 流 通 股 股 份 ， 以 及 股 票 复 牌 日 至 解 禁日期间由上述股份孳生的送、转 股; (二) 2006年股权分置改革新 老划断后，首次公开发行股票并上 市 的 公 司 形 成 的 限 售 股 ， 以 及 上 市 首 日 至 解 禁 日 期 间 由 上 达 股 份 孳 生 的送、转股; (三)个人从机构或其他个人受 让的未解禁限售股; (四)个人因依法继承或家庭财 产依法分割取得的限售股; (五)个人持有的从代办股份转 让系统转到主板市场(或中小板、 创业板市场）的限售股(即个人持 有 的 从 退 市 板 块 转 到 交 易 所 市 场 的 限售股）; (六)上市公司吸收合并中,个 人 持 有 的 原 被 合 并 方 公 司 限 售 股 所 转换的合并方公司股份; (七)上市公司分立中,个人持 有 的 被 分 立 方 公 司 限 售 股 所 转 换 的 分立后公司股份; (八) 全国中小企业 股份转让系 统(新三板)挂牌公司、北京证券 交易所上市公司原始股; 证 券 ...

欢迎扫描下方二维码关注： 情形二 符合下列情形之一的增值税专用发票， 列入异常凭证范围： 情形一 纳税人丢失、被盗税控专用设备中未开具或已开具未上传的增值税专用发票。 非正常户纳税人未向税务机关申报，或未按规定缴纳税款的增值税专用发票。 情形三 增值税发票管理系统稽核比对发现"比对不符""缺联""作废"的增值税专用发票。 情形四 经税务总局、省税务局大数据分析发现，纳税人开具的存在涉嫌虚开、未按规定缴纳消费税等情形的增值税专用发票。 情形五 走逃（失联）企业存续经营期间发生下列情形之一的，对应属期开具的增值税专用发票，列入异常凭证范围： 1.商贸企业购进、销售货物名称严重背离，生产企业无实际生产加工能力且无委托加工，或生产能耗与销售情况严重不符，或购进 货物并不能直接生产其销售的货物且无委托加工； 2.直接走逃失踪不纳税申报，或虽然申报但通过填列增值税纳税申报表相关栏次，规避税务机关审核比对，进行虚假申报。 情形六 增值税一般纳税人接受的异常 增值税进项税额 累计超过5万元，且占同期全部增值税专用发票进项税额70%（含）以上的， 该纳税人对应开具的增值税专用发票。 注意： 纳税人尚未申报抵扣、尚未申报出口退税 ...

欢迎扫描下方二维码关注： 为落实对纳税信用A级纳税人的激励措施,本站和"信用中国"网站主动向社会公开其名单并按月更新。如 通过补评、复评、修复等进入A级纳税人名单的,将在下月公布。 纳税人主管税务机关负责纳税信用的评价、确定和发布，纳税人如需实时了解自身纳税信用级别，请通 过电子税务局或主管税务机关办税服务厅查询。 企业寻找纳税缴费信用A级纳 税人合作伙伴,如何确认对方是A 级纳税人呢?具体操作如下: 登录电子税务局,点击【公众服务】 -【公众 查询】-【纳税信用A级纳税人名单公布栏】。 讲入"纳税信用A级纳税人名单公布栏"。 许 操作步驟 择对应省份,进入查询界面。 纳税信用A级纳税人名单公布栏 | 北京 | 天津 | 河北 | 山西 | 内蒙古 | 辽宁 | 吉林 | 黑龙江 | 上海 | | --- | --- | --- | --- | --- | --- | --- | --- | --- | | 江苏 | 浙江 | 安徽 | 福建 | 江西 | 山东 | 河南 | 湖北 | 湖南 | | 广东 | 广西 | 海南 | 重庆 | 三百 | 贵州 | 云南 | 西藏 | 陕西 | | 甘肃 | 青海 ...

Core Viewpoint - The article discusses the new credit evaluation rules for social insurance and non-tax revenue, emphasizing a more scientific and inclusive approach to credit scoring, which aims to protect honest taxpayers and encourage proactive correction of mistakes [4][5]. Group 1: Credit Evaluation Scope - The new regulations expand the scope of credit evaluation, incorporating various payment behaviors into the credit scoring system, including social insurance fees and non-tax revenues [4]. - Specific behaviors that may negatively impact credit scores include late tax filings, failure to withhold taxes, and providing false tax information, with varying penalties for each infraction [4][5]. Group 2: Scoring Adjustments - Under the new rules, the starting score for compliant businesses has increased from 90 to 93, provided they have complete payment information [4]. - The penalty system has been optimized; for instance, multiple overdue tax filings in a single month will now incur a single penalty instead of multiple deductions [4][5]. Group 3: Credit Repair Mechanisms - Businesses can apply for credit repair if they have been penalized, with specific timelines and conditions for different types of infractions [5]. - There are three main channels for credit repair: immediate correction for minor infractions, gradual repair for tax arrears, and ongoing repair for overall compliance [5].

欢迎扫描下方二维码关注： 我国支持制造业发展主要税费优惠 普惠性、区域性政策中支持制造业发展 注册在海南自由贸易港并实质性运营的 鼓励类产业企业减按15%税率 征收企业所得税政策 片图 享受主体 注册在海南自由贸易港并实质性运营的鼓励类产业企业。 享受内容 对注册在海南自由贸易港并实质性运营的鼓励类产业企业，减按15%的税率征收企业所得税。 2020年1月1日至 2024年12月31日。 享受条件 1.鼓励类产业企业，是指以海南自由贸易港鼓励类产业目录中规定的产业项目为主营业务，且其主营业务收入占企业收入总额 60%以 上的企业。实质性运营，是指企业的实际管理机构设在海南自由贸易港，并对企业生产经营、人员、账务、财产等实施实质性全面管理和 控制。对不符合实质性运营的企业，不得享受优惠。 2.海南自由贸易港鼓励类产业目录包括《产业结构调整指导目录（2019 年本）》、《鼓励外商投资产业目录（2019 年版）》和海南自 由贸易港新增鼓励类产业目录。上述目录在政策执行期限内修订的，自修订版实施之日起按新版本执行。 3.对总机构设在海南自由贸易港的符合条件的企业，仅就其设在海南自由贸易港的总机构和分支机构的所得，适用 ...

Core Viewpoint - The article discusses the tax incentives provided by the Chinese government to support the development of the manufacturing industry, particularly focusing on reduced corporate income tax rates for enterprises located in the western regions of China [1]. Group 1: Tax Incentives - Enterprises in encouraged industries located in western regions can enjoy a reduced corporate income tax rate of 15% [2][3]. - The policy is applicable from January 1, 2021, to December 31, 2030 [4]. - Eligible enterprises must derive over 60% of their total revenue from the main business activities listed in the "Directory of Encouraged Industries in the Western Region" [5]. Group 2: Geographic Scope - The western regions include Inner Mongolia, Guangxi, Chongqing, Sichuan, Guizhou, Yunnan, Tibet, Shaanxi, Gansu, Qinghai, Ningxia, Xinjiang, and the Xinjiang Production and Construction Corps [5]. - Certain areas in Hunan, Hubei, Jilin, and Jiangxi can also apply the same corporate income tax policies as those in the western regions [5]. Group 3: Application Process - Enterprises must self-assess and declare their eligibility for the tax benefits, retaining relevant documentation for verification [7]. - The application can be processed through online platforms like the electronic tax bureau or in-person at tax service halls [8]. Group 4: Policy Basis - The tax incentives are based on announcements from the Ministry of Finance, the State Administration of Taxation, and the National Development and Reform Commission [13].

Group 1 - The article discusses the process for enterprises to apply for tax refunds through the electronic tax bureau, emphasizing the steps involved in the application process [1][2][3] - It outlines the necessary information required for the refund application, including bank details and tax payment history [7][8] - The system provides a pre-filled application form based on the taxpayer's previous payments and any outstanding tax obligations [7][9] Group 2 - The article highlights the importance of timely tax declaration and payment, detailing the consequences of failing to meet deadlines, which can lead to credit score deductions [19][20] - Specific behaviors that result in credit score deductions are listed, such as late tax declarations and failure to withhold taxes [20][21] - The article explains the process for restoring credit scores after a deduction, including timelines and conditions for full or partial restoration [22][23][28]

Group 1 - The article emphasizes tax and fee reductions to support the development of small and micro enterprises and individual businesses [1] - Eligible taxpayers are exempt from certain government funds, including education fee surcharges and water conservancy construction funds [1] - The exemption applies to taxpayers with monthly sales not exceeding 100,000 yuan or quarterly sales not exceeding 300,000 yuan [1] Group 2 - The policy allows eligible taxpayers to enjoy the benefits without the need for application [1] - The policy is based on the notice from the Ministry of Finance and the State Taxation Administration regarding the expansion of the exemption scope for certain government funds [1]

欢迎扫描下方二维码关注： 推动普惠金融发展 银行类金融机构贷款税收优 保险公司农业大灾风险准备金 税前扣除 片图 享受主体 经营财政给予保费补贴的农业保险的保险公司 优惠内容 保险公司经营财政给予保费补贴的农业保险，按不超过 财政部门规定的农业保险大灾风险准备金（简称大灾准备 金）计提比例，计提 的大灾准备金，准予在企业所得税前据 实扣除。 享受条件 1. 本年度扣除的大灾准备金＝本年度保费收入×规定 比例－上年度已在税前扣除的大灾准备金结存余额。 按上述公式计算的数额如为 负数，应调增当年应纳税所 得额。 2.财政给予保费补贴的农业保险，是指各级财政按照中 央财政农业保险保费补贴政策规定给予保费补贴的种植业、 养殖业、林业等农 业保险。 3.规定比例，是指按照《财政部关于印发<农业保险大 灾风险准备金管理办法>的通知》（财金〔2013〕129号）确 定的计提比例。 政策依据 1.《财政部 国家税务总局关于保险公司准备金支出企 业所得税税前扣除有关政策问题的通知》（财税〔2016〕114 号）第四条 2.《财政部 税务总局关于延长部分税收优惠政策执行 期限的公告》（ 2021年第6号 ）第四条 来源 河北税务 ...

Core Viewpoint - The article discusses the implementation of the "Tax Payment Credit Management Measures" by the State Administration of Taxation, effective from July 1, 2025, which outlines the consequences of tax-related misconduct and the criteria for being classified as a D-level taxpayer [10][14]. Group 1: Taxpayer Classification - Taxpayers can be classified as D-level if they engage in serious tax violations such as tax evasion, fraudulent tax refunds, or providing false materials to obtain tax benefits [10][11]. - Specific actions leading to D-level classification include failing to pay taxes exceeding 100,000 yuan or 10% of total tax obligations, and being involved in violent or threatening behavior to avoid tax payments [11][12]. Group 2: Consequences of D-Level Classification - D-level taxpayers will be subjected to increased scrutiny and monitoring by tax authorities, including restrictions on the issuance of value-added tax invoices and limitations on the amount of invoices that can be claimed [14][15]. - The D-level classification will remain for two years, and during the third year, the taxpayer cannot be rated as A-level, which indicates a good credit status [15].