欢迎扫描下方二维码关注： 太棒了！那公司要从小规模纳税人转变为一般纳税人了。 是的，根据政策规定，要在年应税销售额 超过500万 元这一规定标准的月或季度的所属申报期结束后15日内 按规定办理相关手续。 政策依据 根据《国家税务总局关于增值税一般纳税人登记管理办法》（国家税务总局令第43号）第二条规定，增值税纳税人（以下简 称"纳税人"），年应税销售额超过财政部、国家税务总局规定的小规模纳税人标准（以下简称"规定标准"）的，除本办法第四条规定 外，应当向主管税务机关办理一般纳税人登记 。 规定标准 根据《财政部 税务总局关于统一增值税小规模纳税人标准的通知》（财税〔2018〕33号）第一条规定，增值税小规模纳税人标 准为年应征增值税销售额500万元及以下 。 第四条规定，下列纳税人不办理一般纳税人登记： 申税小微，我们今年生意火爆，企业的销售额已经突破500万了！ 是超过就一定要去变更吗 ？ （一）按照政策规定，选择按照小规模纳税人纳税的； （二）年应税销售额超过规定标准的其他个人。 那要是今年企业的销售额有600万，拆分在两个公司申报，还能继续享受小规模纳税人的政策优惠吗？ 供稿： 汪晓萱 制作：陶冶 来源 ...

什么情形应当订立 无固定期限劳动合同？ 根据《劳动合同法》第十四条规定 是指用人单位与劳动者约定 无确定终止时间 的劳动合同。 无固定期限劳动合同 用人单位与劳动者协商一致，可以订立无固定期限劳动合同 。有下列情形之一，劳动者提出或者同意续订、订立劳动合同的，除劳动者 提出订立固定期限劳动合同外，应当订立无固定期限劳动合同： 欢迎扫描下方二维码关注： 劳动者在该用人单位连续工作满十年的； * [14] M. C. 用人单位自用工之日起满一年 不与劳动者订立书面劳动合同的 用人单位初次实行劳动合同制度或者国有企业改制重新订立劳动合同时，劳动者在该用人单位连续工作满十年且距法定退休年龄不 足十年的； 连续订立二次固定期限劳动合同，且劳动者没有《劳动合同法》第三十九条和第四十条第一项、第二项规定的情形，续订劳动合同 的。 视为用人单位与劳动者 已订立无固定期限劳动合同 | 《劳动合同法》 | 第三十九条 | 劳动者有下列情形之一的，用人单位可以解除劳动合同： | | --- | --- | --- | | （一）在试用期间被证明不符合录用条件的； | （二）严重违反用人单位的规章制度的； | | | （三）严重失职 ...

欢迎扫描下方二维码关注： 卜国脉让我们米有儿下条例,进一步解析 渐火修复 。 情 形 一 经营主体已按期申报但未按规定期 限缴纳税费款的，以本期末缴纳税费款合计数作 为基数,计算各期缴纳比例。 2025年4月甲企业按期申报，逾期未缴 纳税费款500元，命中020101（未按规 定期限缴纳已申报或批准延期申报的应 纳税费款）指标，扣5分。 5月补缴4月逾期税款200 修复加分为5分 元，适用"3日后30日内 ×200/500×80% 纠正(80%)"条件 =1.6分 6月补缴4月逾期税费款 修复加分为5分 300元，适用"30日后90 ×300/500×60% 日内纠正（60%）"条件 =1.8分 合计修复1.6分+1.8分=3.4分 情 形 二 经营主体在一个月内更正多期已申 报已缴款信息，但又新产生欠缴税费款的，以更 正申报当月产生的新欠税费款作为基数,计算各 期缴纳比例。 2025年6月20日，甲企业更正2025年4 月、5月已申报已缴款的增值税信息， 由月申报500元均改为月申报600元, 并于更正申报当天缴纳新欠增值税200 元,按规定2025年6月命中020101指标, 扣5分。 更正后，4月失信行 ...

Group 1 - The article provides a detailed guide on how to declare and pay property and behavior taxes, specifically focusing on the urban land use tax and property tax [2][3]. - It outlines the steps for tax source collection, including logging into the national unified electronic tax bureau and selecting the appropriate tax types for declaration [2][3]. - The article describes two methods for tax declaration: confirmation declaration, where taxpayers can select multiple tax types for submission, and form-based declaration, which involves filling out a tax declaration form with automatically populated tax information [5][7]. Group 2 - The article emphasizes the importance of understanding "deemed sales" in corporate income tax, particularly when non-monetary assets are exchanged or used for various purposes such as employee benefits or donations [11][12]. - It explains the process of recognizing deemed sales income, which involves confirming deemed sales revenue based on market price and adjusting costs accordingly [12]. - The article advises companies to carefully review their annual business activities for any instances of "free gifts" or changes in asset ownership that may require tax adjustments [12].

Group 1 - The article provides a detailed guide on how to apply for invoice quota adjustment through the electronic tax bureau, emphasizing the steps to log in and navigate the system [1][2][5][6][7]. - It outlines the necessary information required for the application, including the type of adjustment, the amount requested, and the reason for the adjustment [8][9]. - The article highlights the importance of uploading relevant supporting documents, such as purchase contracts and asset statements, to substantiate the application [9]. Group 2 - After submission, the system will confirm the application and notify the user to wait for manual review [11]. - Users can check the status of their application and have the option to withdraw it if needed [12]. - If the application is rejected, users can download the notification from the tax authority and must address any required corrections [13][14]. Group 3 - The article addresses common questions regarding the invoice quota adjustment process, such as why the quota may not change even after approval [14]. - It explains the automatic adjustment of quotas for certain taxpayers when they reach a specific percentage of their monthly quota [16]. - The article also discusses the implications of negative lists on the ability to process applications and the steps to resolve such issues [15].

Group 1 - The core viewpoint of the article discusses the legality of requiring employees to compensate employers for training costs upon resignation, as stipulated in Article 22 of the Labor Contract Law [2] - Employers can establish a service period agreement with employees who receive specialized training, and if the employee violates this agreement, they must pay a penalty not exceeding the training costs provided by the employer [2] - Article 25 of the Labor Contract Law states that, except for the situations outlined in Articles 22 and 23, employers cannot require employees to bear penalties [2][4] Group 2 - Article 23 of the Labor Contract Law allows employers to include confidentiality clauses regarding business secrets and intellectual property in labor contracts, and penalties can be imposed for violations of these clauses [4] - Employees are generally not required to pay penalties for resigning during the probation period for personal reasons, unless specified by law [4]

Group 1 - The article discusses the provisions of the Corporate Income Tax Law of the People's Republic of China regarding charitable donations, allowing deductions for donations up to 12% of annual profit, with excess amounts eligible for carryover deductions for three years [2] - It specifies that certain expenditures are not deductible when calculating taxable income, including dividends, tax payments, fines, and non-approved donations [2] - The article emphasizes the importance of compliance in tax matters, highlighting that the "first violation not punished" policy does not affect tax credit evaluations if specific conditions are met [10][11] Group 2 - The "first violation not punished" policy requires that the taxpayer has no prior violations, the consequences are minor, and the taxpayer corrects the issue proactively or within a specified timeframe [10][11] - An example is provided where a company, due to an accounting oversight, submits a late tax declaration but is not penalized due to its clean record and prompt correction [11] - The article advises that while the policy may not impact tax credit evaluations, businesses should not rely on it as a standard practice and should prioritize compliance for long-term sustainability [11]

Group 1 - The article discusses the management of tax credit and penalty indicators for the year 2025, emphasizing the importance of timely handling of credit issues to avoid penalties [4][5][6]. - It highlights that the current indicators are pre-evaluation indicators, and taxpayers should be aware of their tax obligations to maintain a good credit rating [5][6]. - Specific details about the penalty indicators are provided, including the criteria for penalties related to VAT where a taxpayer has zero taxable amount for three consecutive months or a cumulative six months [5][6]. Group 2 - The article outlines the steps for taxpayers to manage their tax obligations through the electronic tax bureau, including how to access and view penalty details [3][4][6]. - It mentions the importance of using the electronic tax bureau or its app for tax declaration and payment, and the availability of remote assistance through the "Yueyue" service for any difficulties encountered [22][23]. - A reminder is given regarding the deadlines for various tax declarations, including property tax and urban land use tax, which are to be submitted by the end of December for the second half of the year [13][15].

欢迎扫描下方二维码关注： 一问一答 纳税缴费信用评价 热点问答 1 纳税人具备什么样的情形，不影响 其 纳税缴费信用评价？ 根据《国家税务总局关于发布〈纳税缴费信用管理办法〉的公告》（国家税务总局公告2025年第12号）第十九条规定，经营主体有下列情形 的，不影响其纳税缴费信用评价： 2 纳税人因税务机关按照" 首违不罚 " 相关规定不予行政处罚的，会计入纳税缴费信用评价吗？ 根据《国家税务总局关于发布〈纳税缴费信用管理办法〉的公告》（国家税务总局公告2025年第12号）第十九条规定，税务机关按照相关规 定对经营主体不予行政处罚的，不影响其纳税缴费信用评价。 4 什么样的纳税人不能参加本周期的 纳税缴费信用年度评价？ 根据《国家税务总局关于发布〈纳税缴费信用管理办法〉的公告》（国家税务总局公告2025年第12号）第十五条规定，距首次在税务机关办 理税费事宜时间不满一个评价年度的经营主体，不参加本期年度评价。 5 对纳税缴费信用评价结果有异议 怎么办？ 根据《国家税务总局关于发布〈纳税缴费信用管理办法〉的公告》（国家税务总局公告2025年第12号）第二十三条第一项、第二项规定，在 年度纳税缴费信用评价结果确定前 ...

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].