Core Insights - The national general public budget revenue for the first three quarters of the year reached 16.39 trillion yuan, reflecting a year-on-year growth of 0.5% [1] - The recovery in fiscal revenue growth indicates a generally stable and improving economic operation [1] Revenue Breakdown - Tax revenue increased by 0.7% year-on-year, with the largest tax category, domestic value-added tax, growing by 3.6%, surpassing the overall budget revenue growth by 3.1 percentage points [1] - Corporate income tax, the second largest tax category, saw a year-on-year increase of 0.8%, with the growth rate expanding by 2.7 percentage points compared to the first half of the year, indicating a notable recovery in industrial enterprise profits [1] - Non-tax revenue decreased by 0.4%, a decline of 4.1 percentage points compared to the first half of the year, with state resource usage income increasing by 4% due to local governments activating assets through various channels [1] Local Government Revenue - Local general public budget revenue grew by 1.8% year-on-year, maintaining this growth rate for three consecutive months since July [2] - Among 31 provinces, autonomous regions, and municipalities, 27 regions achieved positive growth compared to the same period last year, despite some areas being affected by falling prices of bulk commodities like coal [2]

欢迎扫描下方二维码关注： 这快超过小规模纳税人起征点了。 这样的话...... 你把王总那批货款挂在 " 预 收 账 款 " 先别结转收入。 7 113 这.....合规吗? 恐怕会有风险。 没事，王总也没急着要发 票嘛，你不说我不说王总 不说，就出不了事！ 老板，这里面的风险 我得好好跟你说说！ 미를 탈 来源：大连税务 供稿：瓦房店市税务局 编发：税宣办 来源 大连税务 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。 民共和国企业所得税法》第五十条第二款规定。 居民企业在中国境内设立不具有法人资格的营 业机构的,应当汇总计算并缴纳企业所得税。由 于分支机构不具有法人资格,其经营情况应并 入企业总机构,由企业总机构汇总计算应纳税 款,并享受相关优惠政策。 因此,企业设立不具有法人资格的分支机 构,应当先汇总计算总机构及其各分支机构的 从业人数、资产总额、年度应纳税所得额, 再依 据各指标的合计数 ...

Core Viewpoint - The article discusses the classification, accounting treatment, and tax implications of intangible assets, emphasizing their significance in corporate financial management and compliance with tax regulations [3][6][17]. Group 1: Definition and Classification of Intangible Assets - Intangible assets are defined as non-monetary long-term assets without physical form, including patents, trademarks, copyrights, land use rights, non-patented technology, and goodwill [3]. - The tax basis for purchased intangible assets includes the purchase price, related taxes, and other direct expenditures necessary to prepare the asset for its intended use [6]. - For self-developed intangible assets, the tax basis consists of expenditures incurred after the asset meets capitalization conditions until it is ready for use [6]. Group 2: Amortization and Special Provisions - The minimum amortization period for general intangible assets is set at 10 years, while assets acquired as investments can be amortized according to the stipulated or agreed-upon useful life [9]. - Software purchased by enterprises can be accounted for as fixed or intangible assets, with the possibility of a shortened amortization period, with a minimum of 2 years [16]. Group 3: Non-Deductible Intangible Assets - Certain intangible assets are not eligible for amortization expense deductions, including self-developed expenditures already deducted in taxable income calculations, self-created goodwill, and intangible assets unrelated to business activities [12][13]. Group 4: Policy Basis - The article references the "Enterprise Income Tax Law of the People's Republic of China" and its implementation regulations as the legal framework governing the treatment of intangible assets [17].

Group 1 - The article discusses the upcoming changes in tax reporting and payment obligations for businesses, particularly focusing on the new requirements for internet platform enterprises starting from October 1, 2025 [12][13]. - It highlights the need for internet platform enterprises to report identity and income information of operators and employees within the platform during the specified reporting period [12]. - The article outlines the revisions to the corporate income tax prepayment declaration form, including the addition of new reporting items and adjustments to existing calculation methods [11][15]. Group 2 - The article emphasizes the importance of electronic tax services, allowing taxpayers to prioritize online options for tax payment and inquiries, reducing the need for in-person visits to tax service halls [14][16]. - It provides a step-by-step guide for taxpayers to utilize the electronic tax bureau or app for remote assistance, enhancing the efficiency of tax-related processes [17].

Core Viewpoint - The article provides a detailed guide on how to navigate the electronic tax bureau's online platform for businesses, specifically focusing on the process of handling invoice-related tasks and export tax refunds. Group 1: Accessing the Electronic Tax Bureau - Businesses must log in to the electronic tax bureau's website using their corporate identity [4] - After logging in, users can access the "Invoice Business" section through the "Hot Services" menu or by navigating through "Tax Services" [5] Group 2: Invoice Processing Steps - Once in the "Invoice Business" section, users should select "Invoice Selection Confirmation" under the "Invoice Business Processing" module [7] - In the "Invoice Selection Confirmation" interface, users need to choose "Export Tax Refund Selection" [8] - The system will then prompt users to select the type of certificate as "Invoice" and input relevant query conditions before clicking "Query" to select the VAT invoices for declaration [9] Group 3: Finalizing the Invoice Selection - After submitting the selection, the system will display a confirmation prompt for the number of invoices and total amount, which must be verified before proceeding [11] - Users must then confirm the purpose of the selected invoices in the "Purpose Confirmation" interface to complete the process [12]

Group 1 - The article discusses the requirements for enterprises to declare and pay corporate income tax based on their export activities, including self-operated and entrusted export methods [4][6]. - Enterprises exporting goods must calculate and declare corporate income tax based on the income obtained from their exported goods, with specific guidelines for self-operated and entrusted exports [4][6]. - For enterprises acting as agents in exporting goods, they are required to report the actual entrusted export party's information and export amounts during the prepayment declaration [4][6]. Group 2 - The article emphasizes that if an agent export enterprise fails to accurately report the actual entrusted export party's information and export amounts, it will be treated as a self-operated export, and the enterprise will bear the corresponding corporate income tax obligations [4][6]. - It mentions that tax authorities will manage enterprises without legal person status in provinces according to specific tax collection management methods, requiring them to follow monthly, quarterly, and annual tax declaration procedures [4].

欢迎扫描下方二维码关注： A: 环境保护税 申报智能预填包括自动监测申报预填、排污系数法申报预填和施工扬尘抽样测算法三项功能。 环境保护税申报 智能预填 刚开始实施 有一些细节还不太了解 别慌！ 小编整理了10个高频疑问解答 帮你一次性理清流程、避开误区 高效完成申报～ 0 1 环境保护税申报智能预填功能是什么？ 往期推荐 Q 环境保护税申报超轻松，三项智能预填功能上线啦 02 自动监测法适用于所有的环境保护税纳税人吗？ A: 自动监测申报智能预填功能适用于安装有自动监测设备并与生态环境部门联网，且环境保护税税源、自动监测排放口和排 污许可证三方基础信息匹配的纳税人。 03 适用 自动监测法的纳税人进入【申报计算及减免信息】界面后，为什么没有获取到自动监测的相关数据？ A: 获取不到自动监测数据主要由两个原因： 0 1 一是环境保护税税源采集信息中纳税人识别号、排污许可证编号、排放口编号、污染物污染物类别、污染物名称或生态环 境部门自动监测系统相应信息与排污许可证对应 信息不一致 。实现自动监测数据智能 预填的前提是 环境保护税税源信息、 自动监测排放口基础信息和排污许可证信息保持一致。同时，自动监测污染物的 ...

Group 1 - The article discusses common misconceptions regarding the deduction of employee education expenses for taxpayers [12][14]. - It outlines the definition of external vouchers for corporate income tax deductions, which include invoices, financial receipts, and other proof of expenditure [13][14]. - The article clarifies that enterprises eligible for the 15% preferential tax rate under the Western Development policy can also enjoy other tax incentives simultaneously [15][16]. Group 2 - It explains that the historical cost of fixed assets is the actual expenditure incurred when acquiring the asset, and adjustments to the tax basis due to appreciation or depreciation are generally not allowed [17][18]. - The treatment of assets obtained from the withdrawal or reduction of investment in another enterprise is detailed, specifying how to recognize investment recovery and dividend income [19][20].

Core Points - The U.S. budget deficit for fiscal year 2025 remains high at $1.8 trillion, showing minimal reduction compared to the previous year [1] - The Congressional Budget Office (CBO) reported that federal government total revenue increased by $308 billion (6%), while total spending also rose by $301 billion (4%) [1] - Interest payments on public debt exceeded $1 trillion for the first time in history, significantly impacting overall spending [1] - The deficit is projected to be approximately 5.9% of GDP, posing challenges for the Treasury Secretary who aims to reduce this to 3% by 2028 [1] Revenue and Expenditure Analysis - Tariff policies under the Trump administration contributed significantly to revenue growth, with tariff income expected to reach $195 billion in 2025, up from $77 billion in the previous fiscal year [2] - Despite the increase in tariff revenue, overall spending growth, particularly in social security benefits and debt interest, overshadowed this revenue boost [2] - Social security spending increased by $121 billion (8%) due to cost-of-living adjustments and new legislation effective January 2025 [2] - Education department spending saw a drastic reduction of $234 billion (87%) due to changes in student loan accounting and administrative cuts [2] Corporate Tax Revenue Impact - Corporate income tax revenue is projected to decline by 15% compared to 2024, negatively affecting overall fiscal health [3] - This decline is attributed to a tax reform allowing larger pre-tax deductions for certain investments, reducing estimated tax payments [3] - Some tax revenues originally due in 2023 have been postponed to 2024, further contributing to the decrease in corporate tax revenue for 2025 [3] Outlook on Deficit Management - Despite the high deficit level, which is rare during non-crisis periods, the Treasury Secretary remains optimistic about continued growth in tariff revenue [4] - The Secretary anticipates that tariff revenue could reach an annualized amount of $500 billion by the end of the year [4] - However, potential legal challenges to tariff policies could pose significant risks to revenue projections, with the Secretary acknowledging the potential negative impact of unfavorable court rulings [5]

Core Viewpoint - The article discusses the tax deduction policies for corporate income tax in China, detailing what expenses can be deducted and the requirements for tax deduction certificates [9][10][11]. Summary by Sections Tax Deductible Expenses - Costs that can be deducted include raw material costs, manufacturing expenses, and other operational costs for industrial and commercial enterprises [9]. - Expenses are categorized into sales expenses, management expenses, and financial expenses, with specific rules for deductibility, such as business entertainment expenses being deductible at 60% but capped at 0.5% of annual sales revenue [9][10]. Non-Deductible Expenses - According to the Corporate Income Tax Law, certain expenditures are not deductible, including dividends paid to investors, corporate income tax, fines, and sponsorship expenses [11][12]. Tax Deduction Certificates - Tax deduction certificates are classified into internal and external certificates, with internal certificates being self-made documents for accounting purposes and external certificates including invoices and tax payment receipts [12][13]. - Companies must obtain these certificates before the end of the corporate income tax settlement period, typically by May 31 of the following year [12]. Retroactive Deductions - If a company fails to obtain the necessary tax deduction certificates in previous years, it can still claim deductions in subsequent years, provided the certificates are obtained within five years of the original expense [13].