Core Viewpoint - The article provides a detailed guide on how to issue electronic invoices in bulk under specific circumstances, such as tax exemption and multiple project entries, using the electronic tax bureau system [1]. Group 1: Bulk Issuance of Exempt Invoices - For issuing bulk "exempt" electronic invoices, the tax rate should be set to "0" and the use of preferential policies should be marked as "yes" with the type selected as "exempt" [4]. - An example is provided for issuing an exempt invoice for Apple products, demonstrating the necessary fields to be filled in the template [4]. Group 2: Bulk Issuance of Invoices with Multiple Projects - The "invoice serial number" in the basic information section of the template serves as a unique identifier for associating invoice details and specific business information [5]. - An example illustrates how to include information for three different projects within a single invoice [5]. Group 3: Bulk Issuance of Invoices with Specific Business Types - In the template, the specific business type must be selected, and relevant information should be entered in the designated section for specific business information [7]. - An example is given for issuing invoices related to "goods transportation services" [7]. Group 4: Uploading and Finalizing Invoices - After completing the template, users should upload the saved template file in the bulk invoicing interface [9]. - Once the template is successfully imported, users can edit the content or preview the invoice before finalizing the bulk issuance [10].

Group 1 - The article provides a step-by-step guide for taxpayers on how to re-submit tax payments after a failure in the electronic tax bureau [1][2] - The first step involves logging into the electronic tax bureau and navigating to the tax payment section [1] - The second step requires entering the tax payment interface and unlocking the payment information that needs to be processed [2] - The final step is to select the unpaid tax information and choose a payment method to complete the payment [1][2] Group 2 - The article mentions the importance of timely tax payment and the potential impact on tax credit ratings for those who fail to comply [8][9] - It highlights the introduction of the "Tax Payment Credit Management Measures" effective from July 1, 2025, which will evaluate taxpayers based on their compliance with tax payment deadlines [9] - The article also suggests that taxpayers can utilize online services for assistance, including remote consultations through the electronic tax bureau [11][12]

Core Viewpoint - The article discusses the recent announcement by the National Taxation Administration and the Ministry of Finance regarding the optimization of the prepayment declaration for enjoying the R&D expense super deduction policy, allowing companies to choose to enjoy this policy based on their actual R&D expenses incurred in the first half of the year [1]. Summary by Sections Enjoyment Method - Companies can enjoy the R&D expense super deduction policy by following the principle of "actual occurrence, self-judgment, declaration enjoyment, and relevant materials kept for reference." They can calculate the super deduction amount based on actual R&D expenses and fill in the relevant information in the tax declaration form without prior filing or approval [1]. Policy Content - From January 1, 2023, companies can deduct 100% of the actual R&D expenses incurred that do not form intangible assets from their taxable income. For expenses that form intangible assets, they can amortize 200% of the cost of the intangible assets [1]. - For integrated circuit and industrial mother machine companies, from January 1, 2023, to December 31, 2027, they can deduct 120% of the actual R&D expenses incurred that do not form intangible assets and amortize 220% of the cost of intangible assets [1]. Declaration Process - The declaration process involves filling out the "Corporate Income Tax Monthly (Quarterly) Prepayment Tax Declaration Form (Type A)" and selecting the relevant super deduction items in the specified section [2]. - In the "Exempt, Reduced Tax Income, Super Deduction Type Options" section, companies need to check the corresponding super deduction items and fill in the amount of the benefit [2].

Group 1 - The article discusses the process for taxpayers to apply for a review of their tax credit evaluation results during the annual evaluation period, specifically for the year 2024 [1][2] - Taxpayers can submit a review application in March if they have objections to the pre-evaluation results [1][2] - The steps for applying for a review include logging into the electronic tax bureau, selecting the evaluation year, and submitting relevant supporting materials [3] Group 2 - The article differentiates between tax credit review and re-evaluation, stating that re-evaluation applies after the annual evaluation results are published until the next year's evaluation [3] - The process for applying for a re-evaluation is similar to that of a review, requiring taxpayers to log into the electronic tax bureau and submit supporting materials [3] Group 3 - The article mentions the "Tax Credit Management Measures" published by the State Administration of Taxation, which outlines the framework for managing taxpayer credit [5] - It emphasizes the importance of compliance and accurate reporting in tax-related matters [20][21]

Group 1 - The article introduces a series of courses titled "First Lesson for New Taxpayers" aimed at helping new taxpayers understand the basic operations of the electronic tax bureau, specifically focusing on "Tax Reduction and Exemption Filing" [2] - Taxpayers eligible for tax reduction must submit relevant documents to the tax authority during the initial tax reduction application phase or within a specified period after the tax declaration [3] - The article highlights a specific tax reduction policy for employers who hire disabled individuals, where the tax authority provides a VAT refund based on the number of disabled individuals employed [4][5] Group 2 - The VAT refund limit for each disabled employee is determined by the local government's approved minimum wage standard, multiplied by four [5] - The article provides an online procedure for taxpayers to file for tax reductions, including steps to log into the electronic tax bureau and select the appropriate tax reduction filing item [5] - Taxpayers are reminded to report any changes in their eligibility for tax reductions to the tax authority promptly [3]

欢迎扫描下方二维码关注： ▲戳蓝色字关注蓝色柳林财税室 为鼓励固体废物资源化利用，推动绿色发展，国家明确规定对 符合标准的固体废物综合利用行为暂予免征环境保护税 。政策干货已备齐， 一张长图带您轻松了解～ 图解俄火 the first 中国注册 一图读懂 国体废物综合利用 环保税免征要点 ) A I annumm y new D 000 政策内容 政策法规 DINE 《中华人民共和国环境保护税法》第 十二条第四项规定: 纳税人综合利用的固体废物 符合国家和地方环境保护标准的 L 暂予免征环境保护税 综合利用的规定 01 综合利用的界定 (纳税人对应税固体废物进行综合利用的) 应当符合工业和信息化部门制定的工业固 体废物综合利用评价管理规范。 产废单位自行综合利用固体废物的 应有综合利用固体废物主体资格和能力 , 且固体废物综合利用的产品属于《国家工 业固体资源综合利用产品目录》。 产废单位将固体废物转移至综合利用企业的 综合利用企业应有自行综合利用固体废物 的主体资格和能力，且固体废物综合利用 的产品属于《国家工业固体资源综合利用 产品目录》。 02 综合利用量的界定 固体废物的综合利用量 ) 是指按照国务院 ...

欢迎扫描下方二维码关注： 各位亲注意了，按照最新修订的《重庆市工会经费和工会建会筹备金征收管理办法》（渝工发〔2025〕4号）规定，工会经费和工会建会筹备 金申报缴纳期限由按半年申报缴纳调整为 按季申报缴纳 ， 申报缴纳期限为每季度终了之日起15日内 。新修订的《办法》于 2025年7月1日起施行 。也就是说，2025年7月份需要申报缴纳2025年上半年的工会经费，自所属期7月份之后的工会经费（含工会建会筹备金）， 应于每季度终了起15日 内申报缴纳 。 那么如何在线申报缴纳工会经费呢？ 操作指南 来了 登录新电子税局，在首页依次点击 【我要办税】 - 【税费申报及缴纳】 - 【非税收入申报】 - 【通用申报（工会经费）】 。 二、 提交申报 进入 "通用申报（工会经费）"功能页面 ，系统提供简易申报和填表式申报两种方式。 1.简易申报 点击 【查看/编辑】 ，打开查看编辑申报信息的卡片，填写 【 应税项 】 后，点击 【确定】 ，系统会根据税费种认定信息及应税项，自动计算应补 （退）税费额，确认无误后点击 【提交申报】 即可。其中， "应税项"为单位全部职工工资总额 。 2.填表式申报 进入申报页面，点击页 ...

Group 1 - The article discusses the process for tax deduction when a company cannot obtain a compliant invoice due to the seller's business cancellation, emphasizing the importance of alternative documentation to prove the authenticity of the expense [6][7]. - Necessary documents for tax deduction include proof of the seller's business cancellation, contracts or agreements related to the transaction, and payment vouchers [6][7]. - The article references the regulations set forth by the State Administration of Taxation regarding tax deduction documentation, highlighting that specific documents are mandatory for substantiating expenses [6][7]. Group 2 - The article indicates that if a company has the required documentation, it can still claim tax deductions despite the inability to obtain a compliant invoice [7]. - It emphasizes the importance of maintaining compliance and integrity in tax matters, suggesting that companies should prepare the necessary documentation promptly [7][8].

欢迎扫描下方二维码关注： ⇧ 点 蓝字 关注 "蓝色柳林财税室" 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。 术"以外的跨境应税销售服务或无形资产申请 免征增值税的 : 跨境销售服务或无形资产的合同复印件 J सि 2.工程项目在境外的建筑服务；工程项目在境 外的工程监理服务;工程、矿产资源在境外的 工程勘察勘探服务;会议展览地点在境外的会 议展览服务：存储地点在境外的仓储服务；标 的物在境外使用的有形动产租赁服务;在境外 提供的广播影视节目(作品 )的播映服务;在 境外提供的文化体育服务、教育医疗服务;向 境外单位销售的广告投放地在境外的广告服 务: 服务地点在境外的证明材料复印件(对于 施工地点在境外的工程项目提供建筑服 务,凡与发包方签订的建筑合同注明施工 地点在境外的,可不再提供工程项目在境 外的其他证明材料 ) 1份 3.提供国际运输服务 : · 实际发生国际运输业务的 ...

Core Viewpoint - The article emphasizes the importance of retaining specific documentation for corporate income tax filing and compliance, particularly regarding tax incentives and exemptions available to enterprises in China [1][2][3]. Group 1: Tax Filing and Documentation Requirements - Enterprises must submit their annual corporate income tax returns within five months after the end of the fiscal year, along with financial reports and other relevant documents [1]. - Companies enjoying tax incentives must retain documentation for verification, including investment agreements and financial records related to tax-exempt income [1][2]. Group 2: Tax Incentives for Enterprises - Resident enterprises are exempt from corporate income tax on equity investment income from other resident enterprises, provided certain conditions are met, such as holding shares for over 12 months [1]. - Companies that employ disabled individuals can deduct 100% of the wages paid to these employees from their taxable income, subject to specific documentation requirements [2]. - Income from agricultural, forestry, animal husbandry, and fishery projects is exempt from corporate income tax, with certain conditions allowing for reduced tax rates [3].