欢迎扫描下方二维码关注： 漫解税收 增值税 vs 消费税 你买的东西交了哪些税? F 嘿，洗发水妹妹，你有没有发现， 咱们俩的"身价" 构成不太一样? D D D 的酒 lo 去屑洗发水 哦？这话怎么说? DI Do not smoke ● C 0 (2 Do not smoke 00 ● O 题 C C ? > 明草,炒股生命 酮草,净化空气 我只知道自己需要交增值税， 消费税是什么呀? B 别急别急，咱们这儿正 好有位"税务小专家"， 让他们来给咱们好好讲 讲 i > (2) C 影院群花,球盘生演 话者看印,神秘书吧 大家听好咯！增值税的征税范围 a a 0 哦! 原来是这么回事，我总算搞懂了! 那消费税又是什么情况呀? 消费税可不是所有商品都要交的，只针对 特定商品，比如白酒、香烟这些，还有高档 化妆品、超豪华小汽车、鞭炮、焰火这 些"非刚需" 商品。 了解了税收知识，不管是 商家还是消费者，都能明白 商品定价的逻辑。 消费者也能清楚自己的消 费成本，花得明明白白! D Co 制作：自贡税务 财政部和国家税务总局 规信的真他行业 上述行业以《国民经济行业分类与 代码(GB/4754-2011)》为准, ...

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].

Group 1 - The article discusses issues related to invoice verification, highlighting that discrepancies in supplier information or invoice codes require further verification or reissuance of the invoice [4] - It mentions that if a company has been deregistered, invoices cannot be reissued, raising concerns about tax deductions for those expenses [9][10] - The article provides guidance on how companies can prove the authenticity of expenses when invoices cannot be reissued due to special circumstances such as deregistration [10] Group 2 - The article clarifies that real estate companies are not eligible for the R&D expense super deduction policy, as specified by tax regulations [17] - An example is given where a construction company incurred 1.5 million yuan in R&D expenses but cannot benefit from the super deduction due to being classified under the real estate industry [18] - It outlines the specific industries that are excluded from the R&D expense super deduction policy, including real estate, which is explicitly mentioned [17][18] Group 3 - The article explains that individual consumers cannot request a special VAT invoice, as the law stipulates that such invoices can only be issued to business entities [20][22] - It cites the VAT regulations that prohibit issuing special VAT invoices to individual consumers, allowing only ordinary invoices [21][22] Group 4 - The article discusses the criteria for determining whether a branch office qualifies as a small and micro enterprise for tax benefits, emphasizing the need to aggregate data from the main office and all branches [25] - It references the announcement from the National Taxation Bureau regarding the management of small and micro enterprise tax incentives [25]

欢迎扫描下方二维码关注： 填写上期期末结余的加计抵减额。如果是首次享受，则金额为0。 第2列"本期发生额" 填写按照规定本期计提的加计抵减额，按当期可抵扣进项税额的5%计提。 注意： 发生出口业务的企业，在点击"本期发生额"时，会弹出"出口业务情况说明"，需要填写"出口业务对应的进项税额"，这部分进项税额不能抵 减。 第3列"本期调减额" 合 规 申 报 知 多 D 前言 为帮助纳税人更好地了解税费政策知识和操作要点，我们将陆续推出"合规申报知多D"系列宣传辅导产品，助力纳税人 合规、准确完成纳税申报。 今天带你了解： 享受先进制造业增值税加计抵减填写要点 ↓ 点击下方链接查看视频↓ 我们还准备了图文教程， 赶紧收藏起来吧! 首先，登录全国统一规范电子税务局，按步骤打开《增值税及附加税费申报表附列资料（四）》（税额抵减情 况表） 注意： 本表第6至8行仅限适用加计抵减政策的纳税人填写，反映其加计抵减情况，其他纳税人不需填写。 填表申报时需注意， 具体怎么填表申报呢？ 第1列"期初余额" "本期实际抵减额"，按以下规则填写：当本期可抵减额≥0时，分为以下两种情况： 情况一： 情况二： 余额可结转下期继续抵减。 ...

Group 1 - The article discusses the tax deduction standards for business hospitality expenses incurred by individual businesses, sole proprietorships, and partnerships, allowing a deduction of 60% of the expenses, capped at 5% of annual sales revenue [6] - It clarifies that business hospitality expenses incurred during the establishment phase of a company can be deducted at 60% of the actual expenses, categorized as startup costs [8] - The article emphasizes that certain industries, including real estate, are not eligible for the additional deduction on R&D expenses, despite having incurred legitimate costs [23][24] Group 2 - The article outlines that taxpayers can apply for an extension on tax filings due to unforeseen circumstances such as natural disasters or public health emergencies [21] - It specifies that if financial processing issues prevent the calculation of taxable income, taxpayers may also request an extension for tax filings [21]

欢迎扫描下方二维码关注： 9 哪些费用能扣? 哪些不能扣? 外聘研发人员费用怎么算? 接受劳务派遣的企业按照协议（合 同）约定支付给劳务派遣企业，且由劳 务派遣企业实际支付给外聘研发人员的 工资薪金等费用，属于外聘研发人员的 劳务费用。 举例子 企业和劳务派遣 直接支付给公司 且最终结到研发人员 公司签协议 的工资薪金 可纳入加计扣除范围 政策依据ঃ 《国家税务总局关于研发费用税前加计扣除归集 范围有关问题的公告》（国家税务总局公告 2017 年第 40 号) 哪些费用要归到"其他相关费用"? 研发费用加计扣除中的"其他相关 费用"是指与研发活动直接相关的 其他费用。 技术图书资料费、资料翻译费、专家 咨询费、高新科技研发保险费 研发成果的检索、分析、评议、论证、 鉴定、评审、评估、验收费用 知识产权的申请费、注册费、代理费、 差旅费、会议费 职工福利费、补充养老保险费、补充 医疗保险费 "其他相关费用"总额不得超过可加计扣除 注 研发费用总额的 10%。 计算公式 全部研发项目的其他相关费用限额 II 全部研发项目 的人员人工等 × 10% -- (1-10%) 五项费用之和 政策依据: 《财政部国家税务总 ...

欢迎扫描下方二维码关注： 来源：北京税务 供稿：北京顺义税务 关联内容 企业所得税 小微企业减免的增值税需要缴纳企业所得税吗 这些情形不得享受小微企业所得税优惠 季度预缴企业所得税时，研发费用能不能享受加计扣除 亏损企业能否享受小型微利企业所得税优惠政策 来源 北京税务 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。 "12366办税我帮您"回复 先说答案:不可以。 依据政策规定:销售商品、提供服务以及 从事其他经营活动的单位和个人，对外发生经 营业务收取款项,收款方应当向付款方开具发 票;特殊情况下,由付款方向收款方开具发 592 六六0 任何单位和个人不得有下列虚开发票行为 为他人、为自己开具与实际经营业务情况 不符的发票; 让他人为自己开具与实际经营业务情况不 符的发票; 介绍他人开具与实际经营业务情况不符的 发票。 同时,不符合规定的发票,不得作为财务 报销凭证，任何单位和个人有权拒收。 ...

Core Viewpoint - The article emphasizes the importance of compliance with invoice management regulations and the implications of using non-compliant invoices for tax deductions and credits [5][6][7]. Invoice Management Regulations - All units and individuals engaged in business activities must obtain invoices when making payments, and cannot request changes to the item name or amount on the invoice [5]. - Non-compliant invoices cannot be used for financial reimbursement, and any unit or individual has the right to refuse to accept them [5]. Risks of Non-compliant Invoices - For VAT purposes, taxpayers cannot deduct input tax from output tax if the VAT deduction certificates do not comply with legal and regulatory requirements [6]. - For corporate income tax, invoices that are improperly filled out or do not meet regulations cannot be used as tax-deductible evidence [6]. - For land value-added tax, invoices lacking specific project details in the remarks section cannot be included in the deductible project amount [6]. Invoice Storage and Management - Issued invoices must be stored and managed according to regulations, and cannot be destroyed arbitrarily. The stubs of issued invoices should be kept for five years [7]. Compliance Tips - The article provides a reminder of the prohibitive regulations regarding invoice usage, emphasizing the need for compliance to avoid potential tax issues [8]. Taxpayer Credit Evaluation - Taxpayers can apply for a review of their tax credit evaluation results if they have objections to the scoring or classification before the results are finalized [14]. - The review process must be completed by the tax authority within 15 working days of receiving the application [14]. R&D Expense Deduction - Companies can still enjoy tax deductions for R&D expenses even if the project fails, as long as the expenses meet the relevant policy requirements [16][17]. - For example, if a company incurs 3 million yuan in R&D costs, it can still claim deductions based on the incurred expenses, regardless of the project's outcome [16].

欢迎扫描下方二维码关注： 、福利性补贴。 (一) 列入企业员工工资薪金制度、固定与 工资薪金一起发放的福利性补贴,符合《国 家税务总局关于企业工资薪金及职工福利费 扣除问题的通知》（国税函〔2009〕3号） 第一条规定的,可作为企业发生的工资薪金 支出,按规定在税前扣除。 (二) 不能同时符合上述条件的福利性补 贴,应作为(国税函〔2009〕3号)文件第 三条规定的职工福利费,按规定计算限额税 前扣除。 三、企业接受外部 劳务派遣用工支出: 企业接受外部劳务派遣用工所实际发生的费 用,应分两种情况按规定在税前扣除: 按照协议(合同)约定直接支付 给劳务派遣公司的费用，应作 为劳务费支出; 直接支付给员工个人的费用, 应作为工资薪金支出和职工 其中属于工资薪金支出的费用,准予计入企 业工资薪金总额的基数,作为计算其他各项 相关费用扣除的依据。 lus 企业在年度汇算清缴结束前向员 工实际支付的已预提汇缴年度工 资薪金,准予在汇缴年度按规定 扣除。 政策依据: 1.《中华人民共和国企业所得税法实施条例》 (中华人民共和国国务院令第512号) 2.《国家税务总局关于企业工资薪金和职工福 利费等支出税前扣除问题的公告 ...

欢迎扫描下方二维码关注： ⇧ 点 蓝字 关注 "蓝色柳林财税室" 不是白用! 这部分材料费用是 可以正常计入研发费用或产品 成本，只是不能享受研发费用 加计扣除。 (那这部分材料费就白用了? 如果现在我们没有归集清楚，未来 出问题，不仅要把少交的税补上, 还要按天计算缴纳滞纳金,搞不好 还影响公司纳税信用评级,真是得 不偿失! 懂了懂了! 我这就去把要卖的 那批研发样品材料清单,单独 拎出来列清楚! （是的，技术要突破，合规更是生命线! IT 目 企业转让股权收入 应于转让协议生效、且 完成股权变更手续时,确认 收入的实现。 转让股权收入扣除 来源：云南税务 供稿：文山税务 制图： 李忠颖 来源云南税务 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。 根据《国家税务总局关于贯彻落实企业 所得税法若干税收问题的通知》（国税函 〔2010〕79号〕第三条规定: 为取得该股权所发生的成本后，为股权 转让 ...