□李婉晴 孔彬宇 近日，在河南中原特钢装备制造有限公司（以下简称"中原特钢"），国内首台（套）EVA装置关键部件 实现首批交付。 作为河南省创新龙头企业，中原特钢专注于中高端特殊钢材料与大型成套装备的研发与生产，创新成果 不断。"此次公司研发的EVA超高压装置反应器及中冷器用超高压管，打破了国外技术垄断，可助力我 国EVA超高压聚乙烯成套装备制造及工艺技术领域实现国产替代。"该企业法人代表马强说。 有了税务部门的帮助，企业在享受利好的同时，还从源头化解了税收风险。"研发费用的标准界定比较 繁杂，财务人员在梳理费用账目时经常有疑惑。税务人员不仅给我们指出潜在风险点，还帮我们重新调 整了纳税申报表，使研发费用归集更准确。"罗志平粗略一算，2022年至2024年，企业享受研发费用加 计扣除金额达6900万元。 研发费用加计扣除是撬动企业持续加大创新投入的重要"支点"。近年来，随着政策持续"加码"，如何确 保企业充分享受税收优惠，有效防范化解企业税收风险，成为税务部门助企服务的重要"课题"。 济源税务部门针对辖区内享受政策企业较多、金额较大的情况，充分利用税收大数据，深入分析企业的 研发和产销情况，持续开展"事前辅导 ...

Core Viewpoint - The article provides guidance on common tax-related questions for businesses, particularly focusing on corporate income tax filing and deductions for research and development expenses. Group 1: Corporate Income Tax Filing - Taxpayers must complete the corporate income tax reconciliation for the year 2024 between January 1 and May 31, 2025 [1] - The State Administration of Taxation has revised the corporate income tax annual declaration form, indicating that losses should be filled in with a "−" sign [7] Group 2: Research and Development Expenses - Electronic cigarette manufacturing companies are classified under the tobacco manufacturing industry and are not eligible for the R&D expense deduction policy [2][3] - Expenses incurred from creative design activities aimed at innovative products can be deducted as R&D expenses, provided they meet specific criteria [4] - Companies must differentiate between R&D activities and creative design activities to avoid double benefits from the R&D expense deduction [5] Group 3: Asset Impairment Losses - The amounts reported for "asset impairment losses" in the main declaration form and the tax adjustment project table must match, except for financial enterprises [6] Group 4: Tax Exemptions for Agriculture - Income from agricultural, forestry, animal husbandry, and fishery projects can be exempted or reduced from corporate income tax, and specific reporting requirements must be followed [8] Group 5: Tax Treatment of Financial Funds - Fiscal funds that qualify as non-taxable income must be included in taxable income after five years if not spent or returned [17] Group 6: Equipment Deduction Policy - New equipment and tools purchased by companies can be fully deducted in the current period if their unit value does not exceed 5 million yuan, without considering the estimated net residual value [18] Group 7: Dividend Income from Partnerships - Dividend income from partnerships and foreign enterprises does not qualify for tax exemption under the corporate income tax law [19][26]

欢迎扫描下方二维码关注： 2024年度企业所得税汇算清缴正在进行中。为帮助企业顺利完成汇算清缴申报，宁波税务推出企业所得税年度汇算清缴系列图解，全面解析 企税政策与填报规则。 今天让我们一起来看： 研发费用加计扣除有关税收政策。 . 汇算清缴人 官 图知企流 |- 政策主要内容及文件依据 企业开展研发活动中实际发生的研发费用, 未形成无形资产计入当期损益的 在按规定据实扣除的基础上 自2023年1月1日起, 再按照实际发生额的100% 在税前加计扣除。 形成无形资产的 自2023年1月1日起, 按照无形资产成本的200% 在税前摊销。 政策依据 《财政部税务总局关于进一 步完善研发费用税前加计扣 除政策的公告》(财政部 税 务总局公告2023年第7号) 企业为获得创新性、创意性、突破性的产 品进行创意设计活动而发生的相关费用, 可按规定进行税前加计扣除。 政策依据 《财政部国家税务总局科技 部关于完善研究开发费用税 前加计扣除政策的通知》 (财税〔2015〕119号) % 公众号 宁波利 集成电路企业和工业母机企业开展研发活 动中实际发生的研发费用，未形成无形资 产计入当期损益的 在按规定据实扣除的基础上 在 ...

Core Points - The Shenzhen Kingsda Applied Materials Co., Ltd. was found guilty of tax evasion by falsely declaring R&D expenses, resulting in a tax underpayment of 16.21 million yuan [1][4] - The tax authorities imposed a total penalty of 36.18 million yuan, which includes the recovery of unpaid taxes and additional fines [1][4] Group 1 - The case originated from the Shenzhen tax authority's data analysis, which revealed that the company's R&D expenditures were significantly higher than industry norms [3] - The company falsely reported over 80 million yuan in gold material costs in its R&D expenses without corresponding production or waste recovery records [3] - Investigations showed that the company's claims of substantial gold loss during purification were inconsistent with evidence from third-party refining institutions [3] Group 2 - A total of 17 R&D projects were identified with suspicious gold material expenditures, leading to the conclusion that the company improperly benefited from R&D tax deductions [3] - The tax authority emphasized that the act of falsely inflating operational costs and making fraudulent tax declarations constitutes tax evasion under the Tax Collection and Administration Law [4] - The tax department aims to create a fair and orderly tax environment by regularly combating various tax-related illegal activities [4]

昨天，发生了哪些财经大事？ 据央视新闻，当地时间5月19日，美国白宫官员表示，美国总统特朗普与俄罗斯总统普京正在进行电话会谈。 在谈及俄美总统会否举行会晤时，俄罗斯总统新闻秘书佩斯科夫19日说，"双方进行仔细研究后，再确定（会晤）日期"。此外，谈及美国 参与调停解决俄乌问题的必要性时，佩斯科夫说，如果美国帮助调停俄乌问题，俄方将对此表示感谢。 讨论停火问题！ 特朗普分别与普京、泽连斯基通话！ 佩斯科夫当 天还表示，目前没有在筹备普京与特朗普的会晤。他表示，乌克兰问题的解决需要开展细致而 漫长的工作。 此前总台记者获悉，当地时间19日，乌克兰总统办公室证实，美国总统特朗普已与乌克兰总统泽连斯基就乌克兰停火问题进行了电话会 谈。 乌克兰媒体报道称，此次通话发生在美国总统特朗普与俄罗斯总统普京对话之前。 此外，乌克兰媒体还称，特朗普计划在与普京通话结束后再次致电泽连斯基。 存款利率即将迎来新一轮下调。 中国建设银行于5月20日下调了人民币存款利率，其中活期利率下调5个基点至0.05%；定期整存整取三个月期、半年期、一年期、二年 期均下调15个基点，分别为0.65%、0.85%、0.95%、1.05%；三年期和五年期 ...

Core Viewpoint - Shenzhen Jinsda Applied Materials Co., Ltd. was found to have engaged in tax evasion by falsely claiming research and development (R&D) expenses, specifically through the misrepresentation of gold material costs, resulting in a tax underpayment of 16.21 million yuan [1][8]. Group 1: Tax Evasion Details - The company reported over 80 million yuan in gold as R&D expenses without corresponding product output or waste recovery records [2]. - The company's claim of significant gold loss during the refining process was disproven by evidence from two refining institutions, which indicated minimal loss and that the gold returned was approximately equal in weight to what was processed [5][7]. - A thorough analysis of over 30 R&D projects revealed that 17 projects had inflated gold material expenses, leading to the tax underpayment [8]. Group 2: Legal Consequences - The tax authority has mandated the company to repay the underpaid taxes, along with penalties and late fees totaling 36.18 million yuan [1]. - The legal framework under which the company was penalized includes provisions for tax evasion, which can lead to severe fines and potential criminal charges [10].

欢迎扫描下方二维码关注： （1）查账征收居民企业 登录电子税务局后，依次点击【我要办税】-【税费申报及缴纳】-【居民企业（查账征收）企业所得税年度申报】，或通过页面 2024年度企业所得税汇算清缴 结束前 ，纳税人如发现企业所得税年度申报有误的，可 根据情况自行更正 。 制作： 天津市税务局 纳税服务和宣传中心 编发：天津税务 12366热点问题解答 —— 2024年度企业所得税汇算清缴热点问题 汇算清缴期 结束后 ，纳税人如发现年度申报表存在错误，可通过电子税务局进行 一次更正申报 。 如需 进行一次以上的更正申报 应 提供相关佐证资料 ，经主管税务机关审核后，在 办税服务厅办理 更正申报； 或者 经税企双方沟通一致 在电子税务局预约 后， 由主管税务机关开通电子税务局更正申报功能 ，在 约定时间内更正申报。 更正申报涉及补缴税款的，自汇算清缴结束次日起按日加收滞纳金。 03 进行2024年度企业所得税汇算清缴申报时，需要提前申报财务报表吗？ 为帮助纳税人防范申报环节填报错误，税务机关依托信息化技术和大数据分析手段，在企业所得税年度纳税网上申报环节向纳税 人提供年度申报数据预填服务和企业所得税税收政策风险提 ...

Core Viewpoint - The article emphasizes the importance of understanding corporate income tax filing procedures and highlights key points for annual tax reconciliation and deductions related to research and development expenses [2][3]. Group 1: Corporate Income Tax Filing - The article provides essential guidelines for corporate income tax reconciliation, including important deadlines and required documentation [2]. - It outlines the adjustments made to the annual corporate income tax return form, indicating changes that companies need to be aware of for compliance [2]. Group 2: Tax Deductions and Benefits - The article discusses the eligibility criteria for enjoying additional deductions on research and development expenses, which can significantly benefit companies financially [2]. - It emphasizes the importance of maintaining proper documentation for tax deductions to ensure compliance and maximize potential benefits [2].

Core Viewpoint - The article discusses various tax policies and incentives for small and micro enterprises, including the conditions for enjoying tax benefits and the specifics of research and development (R&D) expense deductions. Group 1: Small and Micro Enterprises Tax Policies - Branch offices treated as independent taxpayers cannot enjoy small and micro enterprise tax benefits [2] - For enterprises with fluctuating employee numbers, the average number of employees should be calculated based on quarterly averages throughout the year [2] - If an enterprise meets both R&D expense deduction and small micro enterprise criteria, it can enjoy both benefits simultaneously [3] Group 2: R&D Expense Deductions - R&D expenses eligible for tax deductions include personnel costs, direct input costs, depreciation, and intangible asset amortization [4] - From January 1, 2023, R&D expenses that do not form intangible assets can be deducted at 100%, while those that do can be amortized at 200% [2][4] - For integrated circuit and industrial mother machine enterprises, R&D expenses can be deducted at 120% from January 1, 2023, to December 31, 2027 [2] Group 3: Tax Refunds and Deductions - Enterprises with refundable corporate income tax amounts must apply for refunds rather than offsetting against future tax liabilities [4] - New equipment purchased from January 1, 2018, to December 31, 2027, with a unit value not exceeding 5 million yuan can be fully deducted in the current period [4][6] - Financing lease assets do not qualify for one-time tax deductions [6] Group 4: High-Tech Enterprises - High-tech enterprises can carry forward losses for up to 10 years, extended from the previous 5 years [6] - High-tech enterprises can prepay corporate income tax at a 15% rate in the year their qualification expires, pending re-certification [6]

Group 1 - The Nanjing tax authority is actively implementing policies to support the high-quality development of the private economy, addressing the urgent needs of private enterprises [1] - Nanjing's private economy is primarily driven by manufacturing, with traditional industries like steel and petrochemicals upgrading, alongside emerging sectors such as new energy, biomedicine, and semiconductors [1] - In 2024, the Nanjing tax department plans to provide over 50 billion yuan in tax reductions and refunds to support technological innovation and manufacturing development [1] Group 2 - Specialized and innovative enterprises often have research achievements but lack sufficient funding; the R&D expense deduction policy plays a crucial role in supporting these enterprises [2] - Nanjing Giant Shark Display Technology Co., a national-level specialized "little giant" enterprise, expects to benefit from over 14 million yuan in tax reductions in 2024 due to various tax incentives [2] - The company has invested over 16% of its annual revenue in R&D and has applied for over 1,000 domestic and international patents, filling gaps in the global professional field [2] Group 3 - Companies face two main challenges: R&D and funding; tax incentives like R&D expense deductions and export tax rebates help address these issues [3] - Nanjing's private enterprises are increasingly expanding overseas, supported by the tax authority's initiatives and services [3] - Nanjing Daji Tower Manufacturing Co. has seen significant success in overseas sales, with over 40% of its revenue coming from international markets in 2024 [3] Group 4 - The Nanjing tax authority has introduced digital solutions to facilitate cross-border tax-related business for enterprises, improving efficiency significantly [4] - Daji Tower's finance department highlights the convenience of accessing tax policy information for overseas projects through the tax authority's resources [4] - The implementation of online submissions and real-time audits has reduced processing times for cross-border tax matters by over 70% [4]