人民财讯12月17日电，财政部数据显示，1—11月，印花税4044亿元，同比增长27%。其中，证券交易 印花税1855亿元，同比增长70.7%。 ...

#数据 中国财政部：1—11月，全国一般公共预算收入200516亿元，同比增长0.8%。其中，全国税收收入164814亿元，同比增长1.8%；非税收入35702亿元，同比下降3.7%。印花税4044亿元，同比增长27%。其中，证券交易印花税1855亿元，同比增长70.7%。国有土地使用权出让收入29119亿元，同比下降10.7%。1—11月，全国一般公共预算支出248538亿元，同比增长1.4%。社会保障和就业支出40721亿元，同比增长8.1%。外汇交易员 (@myfxtrader):#数据 财政部：1—10月，全国一般公共预算收入186490亿元，同比增0.8%。其中，全国税收收入153364亿元，同比增长1.7%；非税收入33126亿元，同比下降3.1%。印花税3781亿元，同比增长29.5%。其中，证券交易印花税1629亿元，同比增长88.1%。国有土地使用权出让收入24982亿元，同比下降7.4%。 https://t.co/rItRz9KpgK ...

Group 1 - The article discusses the Cultural Undertaking Construction Fee, which is a non-tax revenue collected by the government to promote the healthy development of cultural undertakings through advertising and entertainment services [4]. - Advertising services are defined as activities that promote goods, services, or announcements through various media, including books, newspapers, television, and the internet [5]. - Entertainment services include businesses that provide venues and services for entertainment activities, such as nightclubs, bars, and recreational facilities [5]. Group 2 - The fee is applicable to advertising media units and outdoor advertising operators providing services within the People's Republic of China, as well as individuals and units providing entertainment services [6]. - For foreign advertising media units and outdoor advertising operators that provide services in China without a local establishment, the recipient of the advertising service is responsible for withholding the fee [6]. - Similarly, foreign entities providing entertainment services in China without a local establishment are also subject to the same withholding obligations [6].

Core Viewpoint - The article discusses recent tax policies aimed at supporting housing rental enterprises and small businesses, highlighting specific tax reductions and exemptions that can benefit these sectors [7][8][9]. Group 1: Housing Rental Tax Policies - For enterprises, social organizations, and other entities renting housing to individuals or specialized housing rental companies, a reduced property tax rate of 4% is applicable [7]. - Housing rental enterprises renting out affordable rental housing, after obtaining project recognition, will benefit from the same VAT policies as outlined for general housing rental [8]. Group 2: Support for Small and Micro Enterprises - From January 1, 2023, to December 31, 2027, small-scale VAT taxpayers, small and micro-profit enterprises, and individual businesses will see a 50% reduction in resource tax (excluding water resource tax), urban maintenance and construction tax, property tax, urban land use tax, and stamp duty (excluding securities transaction stamp duty) [8]. Group 3: Tax Policies for Technology Incubators - National and provincial technology incubators, university science parks, and state-registered maker spaces will be exempt from property tax and urban land use tax for properties used for incubation services [9]. - Income derived from providing incubation services to incubated entities will also be exempt from VAT [9].

欢迎扫描下方二维码关注： 来源： 北京税务 上和181010 务人在计算土地增值 税时允许扣除在转让 时缴纳的印花税。 03 企业当期增值税有留抵税额的情况，请问 附加税的计税依据应如何确定? 根据《中华人民共和国城市维护建设税 法》第二条的规定: 城市维护建设税的计税依 % 据应当按照规定扣除期末留抵 退税退还的增值税税额。 (04) 购买期房的契税纳税义务发生时间如何 确定? 根据《中华人民共和国契税法》（中 华人民共和国主席令第五十二号）第九条 规定 : 契税的纳税义务发生时间， 257 12 为纳税人签订土地、房屋权属转 移合同的当日，或者纳税人 取得其他具有土地、房屋权 属转移合同性质凭证的当日。 第十条规定： 纳税人应当在依法办理土地、房屋权属 登记手续前申报缴纳契税。 因此，购买期房的纳税义务发生时间应 为签订房屋买卖合同（含期房买卖合同、预 售合同、现房买卖合同等）的当日。 05 | 绿化用地是否缴纳城镇土地使用税? 根据《国家税务局关于印发〈关于土 地使用税若干具体问题的补充规定〉的通 知》（国税地字〔1989〕140号）第十三 条规定: 对企业厂区（包括生产、办公 及生活区）以内的绿化用地 ...

欢迎扫描下方二维码关注： 问题一 Answer 问题二 Answer 问题三 "您本次残疾人就业保障金申报失败，根据风险疑点扫描结果，您当前无法享受 30 人以下免征残保金政策，请前往主管税务机 关进行核实说明。" 答： 系统将您的企业标记为 " 残保金 免征政策风险企业"（属于风控黑名单）。需到主管税务机关大厅办理申报。 "您申报属期内不存在符合条件的税（费）种认定信息，请通过税（费）种认定功能进行查询。" 答： 您的税费种认定信息不完整，缺少整年度的有效认定。请先在系统中重新修改税费种认定，或直接去大厅办理申报。 在填写 "出口货物耗用的进料加工 保税进口料件 金额" 后，点击 "一键确认"，数据会自动变回错误值。 Answer 问题四 Answer 答： "一键确认" 功能只是将报关单直接确认为当期申报，不会读取你手动修改的数据。 如果需要修改数据或选择部分报关单申报，请使用 ** " 批量确认 " ** 功能，而不是 "一键确认"。 银行已更名，但电子税务局里显示的仍是旧名称，无法完成变更。 答： 银行变更后，税务系统（ 金税三期 ）还没同步更新。准备变更前后的银行信息。联系主管税务机关，请他们在系统 ...

Core Viewpoint - The article provides a detailed guide on how to export and download invoice details from the electronic tax bureau after issuing electronic invoices, emphasizing the steps involved in the process [2][3][4]. Group 1: Invoice Export Process - Users can log into the electronic tax bureau and navigate to the "Invoice Business" section to access invoice query statistics [3][4]. - The process involves selecting the "Invoice Query" option, specifying the invoice issuance date range, and then clicking on "Query" followed by "Export" or "Download" to save the data locally [5]. Group 2: Taxpayer Information - The article mentions that taxpayers can check their issued, received, and historical invoices, as well as customs payment records through the electronic tax bureau [5]. - It highlights the ability to query various types of invoices and their associated tax amounts, providing a comprehensive overview of the taxpayer's invoicing activities [5].

Group 1 - The article discusses the differences between employment income and labor remuneration, highlighting that employment income is derived from a relationship of being employed, while labor remuneration is earned independently without such a relationship [3] - Employment income is subject to cumulative withholding tax calculated monthly, while labor remuneration is taxed on a per-instance basis, with specific deductions applied [3] - Both types of income fall under the category of comprehensive individual income tax, which is settled annually with a progressive tax rate ranging from 3% to 45% [3] Group 2 - The article outlines the tax treatment of various income types, including wages, labor remuneration, manuscript fees, and royalties, all of which are combined for tax purposes at the end of the year [3] - Specific deductions for employment income are calculated based on a monthly threshold of 5000 yuan multiplied by the number of months employed, while labor remuneration has a deduction of 800 yuan for amounts not exceeding 4000 yuan [3] - The article emphasizes that both employment income and labor remuneration are subject to the same tax rate structure, reinforcing the need for proper tax planning [3]

欢迎扫描下方二维码关注： | | 对纳税缴费信用评价为D级的 | | --- | --- | | | 经营主体,税务机关应当采取 哪些措施? | | | 245 | | | 有下列情形之一的经营主体,直接判为D级: | | P | (一)存在逃避追缴欠税、骗取出口退 | | | 税、虚开增值税专用发票、骗取留抵退 | | | 税等税收违法行为的; | | | (二)存在逃避缴纳税款、虚开增值税 | | | 专用发票以外的其他发票等违法行为被 | | | 移送公安机关或者被公安机关直接立案 | | | 查处的; | | | (三) 偷税(逃避缴纳税款)金额10万元 | | | 以上且占各税种应纳税总额10%以上 | | | 的; | | + | (四)在规定期限内未按税务机关处理 | | | 结论足额缴纳税款、利息、滞纳金和罚 | | | 款的; | | | (五)以暴力、威胁方法拒不缴纳税款 | | | 或者拒绝、阻挠税务机关依法实施税务 | | | 稽查执法行为的; | | F | (六)违反发票管理法规,导致其他单 | | | 位或者个人未缴、少缴或者骗取税款 | | | 的; | | P | (七)提供 ...

欢迎扫描下方二维码关注： ⇧ 点 蓝字 关注 "蓝色柳林财税室" 号错点 | 业务招待费 计入会议费 我们公司上周在xx度假村举办的 客户答谢会, 在度假村安排客户游玩 了3天，开了1天的会议。我们委托一 家会展公司承办，取得了会议费发 票。我们可以以会议费的名义在企业, 所得税税前全额扣除吗? z 不可以! 由于业务招待费有限额扣除标 准，不能将业务招待费混入会议费 中进行税前扣除。 :在职学历教育 联雕或者在线 《XX公司员工在职学历教育 信息表》 我们公司鼓励 员工参加在职学 历 教 育 提 升 学 历，相关费用可 "职工教 以计入 育经费"吗? > 不可以! X 企业职工参加社会上的学历教育 以及个人为取得学位而参加的在职 教育，所需费用不可以计入"职工 教育经费"，由个人承担! 相关政策 企业职工参加社会上的学历教育 以及个人为取得学位而参加的在职教 育,所需费用应由个人承担,不能挤 占企业的职工教育经费。 政策依据 正确税务处理方式:将答谢会支 出区分为会议费和业务招待费。其 中，属于会议费的部分全额税前扣 除,属于业务招待费性质的支出按 照税法的规定限额扣除。 相关政策 企业实际发生的与取得收入 ...