Core Viewpoint - The article discusses tax incentives aimed at promoting employment and entrepreneurship among special education institutions that employ disabled individuals, highlighting specific tax refund mechanisms and eligibility criteria [2][4]. Group 1: Tax Incentives for Special Education Institutions - Special education schools that operate businesses to provide internships for students can receive a VAT refund based on the number of disabled individuals they employ [2]. - The VAT refund limit for each employed disabled person is determined by the local minimum wage standard, set at four times the approved monthly minimum wage by the provincial government [2]. - Full-time students from special education schools can be counted as employed disabled individuals when calculating the number of employees [2]. Group 2: Eligibility Criteria - To qualify for the tax incentives, the proportion of employed disabled individuals must be at least 25% of the total workforce, with a minimum of 10 disabled individuals employed [4]. - Taxpayers with a credit rating of C or D are ineligible for these tax benefits [4]. - Taxpayers can choose between different VAT incentive policies but cannot combine them, and once selected, the choice is locked for 36 months [4]. Group 3: Scope of the Tax Incentives - The tax incentives apply only to businesses whose revenue from selling goods and providing certain services constitutes at least 50% of their total VAT revenue [4]. - The incentives do not apply to direct sales of purchased goods or commissioned sales [4].

Core Viewpoint - The article discusses the continuation of tax and fee incentives for employment and entrepreneurship, particularly focusing on the employment of disabled individuals from January 1, 2023, to December 31, 2027 [5][6]. Group 1: Tax Incentives for Employment of Disabled Individuals - Employers with a disabled employment ratio of 1% or more but below the local government-set ratio will pay 50% of the required disabled employment security fund [3][4]. - Employers with a disabled employment ratio below 1% will pay 90% of the required disabled employment security fund [3][4]. - Companies with 30 or fewer employees will be exempt from paying the disabled employment security fund during the same period [6]. Group 2: Eligibility Criteria - Employers must have a disabled employment ratio of at least 1% but below the local government-mandated ratio, or a ratio below 1% to qualify for the reduced payment rates [4]. - Companies with 30 or fewer employees are fully exempt from the disabled employment security fund [6].

欢迎扫描下方二维码关注： 激活乡村创业就业活力 重点群体创业就业税费优惠 安置残疾人就业的单位减免城镇 土地使用税 片图 来源 河北税务 享受主体 安置残疾人就业的单位 优惠内容 减征或免征 城镇土地使用税 。 享受条件 在一个纳税年度内 月平均实际安置残疾人 就业人数占 单位在职职工总数的比例高于25%（含25%）且实际安置残疾 人人数高于10人 （含10人）的单位。具体减免税比例及管理 办法由省、自治区、直辖市财税主管部门确定。 政策依据 《财政部 国家税务总局关于安置残疾人就业单位城镇 土地使用税等政策的通知》（财税〔2010〕121号）第一条 来源 | 河北税务 责任编辑 | 王威 张那 刘天妮 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。 先说答案:可以。 可能不少朋友会疑惑,劳务派遣员工没有 和公司正式签劳动合同,这部分进项税也能 托? 咱们看看政策怎么说的。依据政策规定: 纳税人购 ...

Group 1 - The article discusses whether various types of government financial support should be included in a company's total revenue, stating that all financial funds received from the government, except for those requiring repayment, should be counted as revenue for the year [2] - It defines government financial support as funds from government departments, including subsidies, interest subsidies on loans, and various tax reductions, but excludes export tax rebates [2] - The timing of revenue recognition for government financial payments, such as subsidies and tax refunds, should generally align with the actual receipt of the funds, except in specific circumstances [2] Group 2 - The article clarifies that input tax from domestic passenger transport services can be deducted from output tax, including expenses incurred by dispatched labor employees, as long as there is a valid labor contract or the employee is dispatched [8] - An example is provided where a dispatched employee incurs travel expenses, allowing the company to claim input tax deductions based on valid receipts [8] Group 3 - The article outlines new regulations regarding tax credit management, effective from July 1, 2025, which will impact the credit rating of taxpayers [9] - It specifies that certain behaviors, such as providing false materials to obtain tax benefits or being classified as a non-compliant taxpayer, will lead to a direct downgrade to a D-level credit rating [10][12] - Consequences of being rated D-level include restrictions on the issuance of invoices and increased scrutiny from tax authorities [15][16]

Core Viewpoint - The article discusses the implementation of the "Tax Payment Credit Management Measures" effective from July 1, 2025, which includes social insurance fees and non-tax revenues in the credit evaluation system [1]. Group 1: Policy Implementation - The new policy aims to unify the collection of social insurance fees and non-tax revenues, enhancing the credit evaluation process for tax payments [1]. - Companies that fail to meet tax payment deadlines will incur credit deductions based on specific indicators outlined in the policy [3]. Group 2: Credit Deduction and Repair Mechanism - Companies can receive credit deductions for failing to submit tax declarations on time, with specific points deducted for various infractions, such as 5 points for late tax declarations [3]. - There is a mechanism for credit repair, allowing companies to recover points if they correct their infractions within specified timeframes, such as 100% recovery if corrected within 3 days [4][5]. Group 3: Examples of Credit Repair - A company that discovers a missed declaration and corrects it within one day can recover all deducted points, resulting in a final score of 0 [4]. - If a company delays payment but makes partial payments over time, it can still recover points based on the timing and amount of payments made [5]. Group 4: Application for Credit Repair - Companies with recorded credit infractions can apply for credit repair before the annual evaluation, while those without recorded infractions will have their credit automatically updated based on corrective actions taken [7].

Core Viewpoint - The article discusses the implementation of a real-name system for tax-related professional service institutions and personnel, emphasizing the need for accurate reporting of basic information to tax authorities and the introduction of a credit code system for these services [5][8]. Group 1: Real-name System for Tax Services - Tax authorities are enhancing real-name management for tax-related professional service institutions and personnel, requiring them to provide services under their true identities [5]. - Institutions must report their basic information to tax authorities before providing services and update this information as necessary [5][6]. - Service personnel must report their basic information to the relevant tax authority before offering services [5]. Group 2: Reporting Requirements - Institutions providing tax services must report the elements of their business contracts to tax authorities, with specific timelines for different types of services [6]. - For services like tax declaration agency and other tax matters, reporting must occur before service provision, while general tax consulting and other services must be reported within 30 days of contract changes [6][7]. Group 3: Credit Code System - Tax authorities will assign credit codes to tax service institutions and personnel using information technology, which can be scanned to display their basic information and credit status [8]. - Institutions must submit their basic information and make a credit commitment to obtain a credit code, while personnel must undergo real-name verification to receive their credit code [8]. Group 4: Credit Evaluation System - The credit evaluation system for tax service institutions is categorized into five levels, from highest to lowest [9][10]. - Tax authorities will maintain credit records for service personnel, combining credit points with negative records, and provide mechanisms for credit record inquiries and downloads [10]. Group 5: Implementation Timeline - The "Management Measures for Tax-related Professional Services (Trial)" will be implemented starting May 1, 2025, as per the announcement by the State Taxation Administration [11]. - The "Tax Payment Credit Management Measures" will take effect on July 1, 2025, outlining conditions that prevent institutions from being rated as A-level [17].

Core Viewpoint - The article discusses the management of tax payment credit, detailing the evaluation process, criteria, and implications for businesses based on their credit ratings [3][5][9]. Group 1: Tax Payment Credit Management - Tax payment credit management involves the collection, evaluation, determination, publication, and application of tax credit information by tax authorities [3]. - Eligible participants include businesses that have completed tax information confirmation and identity reporting, as well as individual businesses that voluntarily apply for management [3]. Group 2: Evaluation Methods - The evaluation of tax payment credit is conducted through annual scoring and direct classification methods, which include both internal tax information and external evaluation data [5]. - Annual evaluation scores start at 100 points for businesses with complete information on regular and irregular indicators, with deductions applied for missing data [6]. Group 3: Credit Rating Levels - Tax payment credit ratings are classified into five levels: A, B, M, C, and D, based on the annual evaluation score [9]. - A-level is awarded for scores above 90, B-level for scores between 70 and 90, M-level for newly established businesses or those with no income, C-level for scores between 40 and 70, and D-level for scores below 40 or serious credit violations [9]. Group 4: Incentives for A-Level Rating - Businesses rated A-level receive various incentives, including public recognition, score increases for consecutive A ratings, and the ability to apply for additional VAT invoice usage [10]. - Continuous A-level rating for three years allows for expedited tax processing and additional support from tax authorities [10]. Group 5: Consequences of D-Level Rating - Businesses rated D-level face significant restrictions, including limited access to VAT invoices, increased monitoring, and a two to three-year prohibition from achieving A-level ratings [12]. - D-level ratings are reported to relevant departments, leading to stricter management measures [12][18].

Core Viewpoint - The "Tax and Fee Credit Management Measures" will be officially implemented on July 1, 2025, establishing a more scientific and efficient credit management system that links social security payment compliance directly to tax and fee credit ratings [2]. Group 1: Credit Repair Mechanism - Proactive correction can lead to credit repair, with earlier corrections yielding more credit points [4]. - The credit repair scoring system is detailed, with specific points assigned based on the timing of corrections for various infractions related to tax and fee declarations [5]. - The measures apply to enterprises that have completed tax information confirmation and identity reporting, with individual businesses able to voluntarily apply for management under these measures [6]. Group 2: Compliance and Reporting - Employers can check their social security payment status through the electronic tax bureau, ensuring timely declarations to avoid credit penalties [7][8]. - The process for verifying whether social security fees have been paid involves selecting the declaration date and checking the corresponding payment status [9][11]. - Late declarations not only affect tax and fee credit but also incur late fees [12].

Group 1 - The article provides a step-by-step guide on how to use the electronic tax bureau app for issuing value-added tax invoices [5][7][21] - It outlines the process of logging into the app, switching identities if necessary, and navigating to the invoice issuance section [2][3][5] - The article details the types of services available for invoice issuance, including general services, real estate leasing, construction services, and transportation services [9][14] Group 2 - The process includes adding buyer information, project details, and confirming tax information before submission [13][14] - It explains the three possible outcomes after submitting an invoice application, including automatic issuance, payment requirements, and the need for tax authority review [20] - Finally, it describes how to check the status of the application and download the issued invoice [21]

Core Viewpoint - The article discusses the tax policies related to research and development (R&D) expenses, clarifying misconceptions about eligibility for tax deductions, especially for companies experiencing losses or operating in specific industries [5][7][8]. Group 1: R&D Expense Deduction Eligibility - Certain activities are not eligible for tax deductions under the R&D expense policy, including routine upgrades of products/services, direct application of existing technologies, and market research [4]. - Companies experiencing losses can still benefit from R&D expense deductions, as losses can be carried forward to future years [7][8]. - Failed R&D activities can qualify for tax deductions if they meet specific criteria [10][11]. Group 2: Industry-Specific Restrictions - Real estate companies are prohibited from enjoying R&D expense deductions, while other industries may qualify [13][14]. - Industries that cannot utilize the R&D expense deduction policy include tobacco manufacturing, accommodation and catering, wholesale and retail, real estate, leasing and business services, and entertainment [14]. Group 3: Accounting and Taxation Methods - The R&D expense deduction policy applies to resident enterprises with sound accounting practices and those that implement a bookkeeping method to accurately collect R&D expenses [15][17]. - Companies under a fixed assessment method are not eligible for the R&D expense deduction policy [15]. Group 4: Credit Management and Compliance - The article outlines the credit management system for tax compliance, detailing behaviors that lead to credit deductions and how to rectify them [21][26]. - Timely correction of tax compliance issues can lead to credit restoration, with specific guidelines on how points can be regained based on the timing of corrections [30][34].