Core Viewpoint - The article discusses the recent developments in tax policies and their implications for businesses in the Zhejiang province, emphasizing the importance of compliance and strategic planning for companies to optimize their tax liabilities [3]. Group 1: Tax Policy Changes - Recent tax policy adjustments in Zhejiang aim to enhance the business environment and stimulate economic growth [3]. - The government has introduced measures to simplify tax procedures, making it easier for companies to comply with regulations [3]. Group 2: Impact on Businesses - Companies are encouraged to adopt proactive tax planning strategies to take advantage of the new policies [3]. - The article highlights the potential for reduced tax burdens for businesses that effectively navigate the updated tax landscape [3].

Core Viewpoint - The article discusses the tax deductibility of employee welfare expenses, union fees, and employee education expenses for companies, highlighting the specific limits for each category of expense [4][6][9]. Summary by Categories Employee Welfare Expenses - Companies can deduct employee welfare expenses that do not exceed 14% of the total salary and wages [6][9]. - For example, if a company has a total salary of 3 million yuan, it can deduct up to 420,000 yuan in welfare expenses [7]. Union Fees - Union fees are deductible up to 2% of the total salary and wages [6][9]. - In the same example, the company can deduct up to 60,000 yuan in union fees, but if it pays 100,000 yuan, it must add back 40,000 yuan to taxable income [7]. Employee Education Expenses - Employee education expenses are deductible up to 8% of the total salary and wages [6][9]. - Any amount exceeding this limit can be carried forward to future tax years for deduction [6][8][9]. - In the example, if the company incurs 300,000 yuan in education expenses, it can deduct 240,000 yuan and carry forward the remaining 60,000 yuan [7].

Core Viewpoint - The article discusses the types of expenses that can be directly deducted when calculating taxable income for enterprises, emphasizing the importance of understanding which taxes and expenditures qualify for deductions [3][5]. Summary by Sections Deductible Expenses - Enterprises can deduct actual expenses related to income generation, including costs, fees, taxes, losses, and other reasonable expenditures when calculating taxable income [3]. Types of Taxes - The article specifies various taxes that qualify for deduction, excluding corporate income tax and allowable VAT deductions. These include consumption tax, resource tax, urban maintenance and construction tax, land value-added tax, education fee surcharges, local education surcharges, property tax, vehicle and vessel tax, urban land use tax, stamp tax, and environmental protection tax [4][5]. Example Calculation - An example is provided where a manufacturing enterprise with a profit of 4 million yuan pays 500,000 yuan in VAT, with 300,000 yuan being deductible. The total deductible taxes amount to 60,000 yuan, leading to a taxable income of 3.94 million yuan after deductions [5]. Legal Basis - The article cites the "Corporate Income Tax Law of the People's Republic of China" and its implementation regulations, which outline the criteria for deductible expenses and the definition of taxes eligible for deduction [5]. Future Topics - The article hints at future discussions regarding other compliant expenditures that can be deducted before tax [5].

Core Viewpoint - The article discusses the process of retroactively claiming tax deductions for previous years' expenses through proper documentation, specifically focusing on the management of tax deduction vouchers as per the regulations set by the State Administration of Taxation [9]. Group 1: Understanding Vouchers - Vouchers are essential for calculating corporate income tax and must prove that reasonable expenses related to income have occurred, allowing for tax deductions [7]. - Vouchers are categorized into internal and external types, with internal vouchers being self-made by the company and external vouchers obtained from other entities or individuals [7]. Group 2: Retroactive Claims - Companies can retroactively claim tax deductions for expenses from previous years if they obtain the necessary vouchers within a five-year period, as stipulated by the State Administration of Taxation [9]. - An example illustrates that if Company A failed to obtain an invoice for a 1 million yuan expense in 2020 but later received a compliant invoice in 2023, it can still claim the deduction for the 2020 tax year [10].

Core Viewpoint - The article discusses the implications of non-compliant invoices on corporate tax deductions and provides guidance on how companies can rectify such issues to ensure tax compliance [7][8]. Group 1: Non-compliant Invoices - Non-compliant invoices, including those that are privately printed, forged, altered, or improperly filled out, cannot be used as tax deduction vouchers [7]. - Companies must request compliant invoices before the end of the annual tax settlement period to ensure that genuine expenses can be deducted [7][8]. Group 2: Procedures for Rectification - If a company encounters a situation where the other party has been deregistered, it can still deduct expenses by providing specific documentation to prove the authenticity of the expenditure [5]. - Essential documents required include proof of the inability to obtain compliant invoices, relevant contracts, non-cash payment vouchers, transportation proof, internal inventory records, and accounting records [5][8]. Group 3: Policy References - The article references the National Taxation Administration's regulations regarding tax deduction vouchers, emphasizing the importance of compliance and the procedures for rectifying non-compliance [7].

欢迎扫描下方二维码关注： 点击上方"蓝字"，轻松关注我们 但这项津贴 可不是企业想发就能随意发的 要发放它得先满足条件 (0) (0) 条件一 条件二 用人单位安排劳动 不能采取有效措施 者在35℃以上高 将工作场所温度降 温天气从事室外露 低到33°C以下 天作业 怎么样,都记好 了吗? 高温津贴=职工防暑降温费吗? 可能还有些人 会将高温津贴 与常见的职工防暑降温费混淆 我俩有些相似,可是不 一样哦! 其实,很多人不知道的是 职工防暑降温费 属于企业职工福利费的一员 ) 千万别在税务处理时 把我们弄混了。 (C) 税务上如何合规处理? 根据政策规定 高温津贴应该纳入工资总额来发放 而职工防暑降温费只能作为职工福利费支出 所以，发放高温津贴 可以直接在企业所得税税前扣除 而发放职工防暑降温费 只能按照扣除限额标准在税前列支扣除 (0) 企业发生的合理的工资、薪金支出,准 予扣除。企业发生的职工福利费支出, 不超过工资、薪金总额14%的部分,准 予扣除。 G 我们分属不同的 '家族' 漫 财与 副整 也正因此 它们在税务处理上也有所不同 税事小编 专业服务纳税人 您的支持是小编做好工作的动力哦！ 请转发给朋友 ...

Answer 欢迎扫描下方二维码关注： 问题一 职工教育经费可以列支哪些教育培训支出？ 答：参照《财政部 全国总工会 发展改革委 教育部 科技部 国防科工委 人事部 劳动保障部 国资委 国家税务总局 全国工 商联关于印发<关于企业职工教育经费提取与使用管理的意见>的通知》（财建〔2006〕317 号）第三条的规定，企业职 工教育培训经费列支范围包括： 核电厂操纵员培养费是否可以企业的发电成本在税前扣除？ 答： 根据《国家税务总局关于企业所得税应纳税所得额若干问题的公告》(国家税务总局公告2014年第29号)第四条的规 定，核力发电企业为培养核电厂操纵员发生的培养费用，可作为企业的发电成本在税前扣除。企业应将核电厂操纵员培 养费与员工的职工教育经费严格区分，单独核算，员工实际发生的职工教育经费支出不得计入核电厂操纵员培养费直接 扣除。 问题二 Answer 问题三 答： 根据《财政部 税务总局关于企业职工教育经费税前扣除政策的通知》(财税〔2018〕51号)的规定：自2018年1月1 日起，企业发生的职工教育经费支出，不超过工资薪金总额8%的部分，准予在计算企业所得税应纳税所得额时扣除；超 过部分，准予在以后纳 ...

欢迎扫描下方二维码关注： 问题一 Answer 问题二 Answer 广告费和业务宣传费如何在税前扣除？ 答： 企业发生的符合条件的广告费和业务宣传费支出，除国务院财政、税务 主管部门另有规定外，不超过当年销售(营业)收入 15% 的部分，准予扣除； 超过部分，准予在以后纳税年度结转扣除。 广告费和业务宣传费支出有什么特殊规定？ 答： 按照《财政部 税务总局关于广告费和业务宣传费支出税前扣除有关事项 的公告》（财政部 税务总局公告2020年第43号）的规定：自2021年1月1日起 至2025年12月31日止，对化妆品制造或销售、医药制造和饮料制造（不含酒 类制造）企业发生的广告费和业务宣传费支出，不超过当年销售（营业）收入 30%的部分，准予扣除；超过部分，准予在以后纳税年度结转扣除。 问题三 企业发生的广告费和业务宣传费怎么确认销售（营业）收入的基数？ Answer 问题四 Answer 答：企业在计算业务招待费、广告费和业务宣传费等费用扣除限额时，其计算 基数应包含两部分：销售（营业）收入和视同销售收入额。 销售（营业）收入：是指企业销售商品、产品、原材料、包装物、低值易耗品 以及其他存货取得的收入；企业 ...

Group 1 - The article discusses the tax deduction rules for business hospitality expenses incurred by enterprises, stating that 60% of the expenses can be deducted, with a cap of 0.5% of the annual sales revenue [1][2] - It clarifies that the calculation base for business hospitality expenses includes both sales revenue and deemed sales revenue, which encompasses various income sources from goods and services [1] - For enterprises in the preparatory phase, business hospitality expenses can be deducted at 60% of the actual amount and included in the startup costs [1] Group 2 - The article outlines specific regulations for enterprises engaged in equity investment, indicating that they can calculate the deduction limit for business hospitality expenses based on dividends and capital gains received from invested companies [2]

Core Viewpoint - The article discusses the tax treatment of various employee compensation and related expenses, emphasizing the criteria for reasonable salary deductions and the handling of temporary and seasonal workers' costs [1][2]. Group 1: Reasonable Salary and Compensation - "Reasonable salary" is defined as the actual salary paid to employees according to the company's established salary system, which must comply with industry and regional standards [1]. - The tax authority assesses the reasonableness of salaries based on several principles, including the existence of a formal salary system and the orderly adjustment of salaries over time [1]. Group 2: Tax Deductions for Labor Costs - Expenses for external labor dispatch can be deducted from taxable income, categorized as either labor costs or salary expenses depending on the payment recipient [1]. - Costs incurred for seasonal workers, temporary workers, and interns are also deductible, classified as salary expenses and welfare expenses [1]. Group 3: Year-End Salary Payments and Stock Incentives - Salaries paid before the annual tax settlement can be deducted in the corresponding tax year [2]. - Stock incentive plans can be deducted as salary expenses, but only under specific conditions related to the timing of stock options and the fulfillment of performance criteria [2].