欢迎扫描下方二维码关注： 0 1 职工在职学历教育： 个人追求与企业培训的界 限 场景还原 企业为鼓励员工提升，承担了部分员工在职攻读学历、学位的费用，并计划将其作为"职工教育经费"申报税前扣除。 费用的税前扣除一直是财务朋友们关注的焦点。正确的归集与扣除直接关系到企业的税收负担与合规风险。申税小微深入解析三类易 混淆费用的税前扣除政策要点，为您厘清政策边界。 风险提示 此类应由个人承担的学历、学位教育支出不属于计入职工教育经费，不能进行企业所得税税前扣除。 政策深析 根据《关于企业职工教育经费提取与使用管理的意见》（财建〔2006〕317号）第三条明确规定，企业职工参加社会上的学历教育以 及个人为取得学位而参加的在职教育，所需费用应由个人承担。 02 补充医疗保险： 保障范围与扣除对象的限定 场景还原 风险提示 将产品的 常规性升级 、售后技术支持、重复性改变等活动，归集为研发费用并申请加计扣除是错误的 。判断一项活动是否为可加计 扣除的研发活动， 核心在于其是否具有创新性、不确定性等本质特征， 而非简单的"技术部门"或"优化"字样。 政策深析 《财政部 国家税务总局 科技部关于完善研究开发费用税前加计扣除 ...

Deduction Standards and Accounting Requirements - Employee welfare expenses incurred by enterprises can be deducted if they do not exceed the total salary and wages [3] - Enterprises must maintain separate accounts for employee welfare expenses for accurate accounting [3] - If separate accounts are not maintained, tax authorities may require correction within a specified period [3] Tax Deduction for Seasonal and Temporary Workers - Employee welfare expenses for seasonal workers, temporary workers, interns, and re-employed retirees can be deducted before corporate income tax [3] - Expenses incurred for external labor dispatch can also be deducted, categorized as labor costs or salary and welfare expenses depending on payment method [3] Welfare Subsidies and Tax Deductions - Welfare subsidies paid alongside salaries may be deductible depending on their classification [3] - Subsidies that meet specific criteria can be classified as salary expenses and deducted accordingly [3] - Other subsidies that do not meet the criteria should be treated as employee welfare expenses and deducted within specified limits [3]

Group 1 - The article discusses the classification of animal feed, specifically focusing on the definitions of trace elements, vitamins, and concentrated feed [3] - It clarifies that pet feed is not exempt from value-added tax (VAT) and should be taxed according to applicable rates [3] - The article explains that fish oil, as a byproduct of fish meal production, is categorized as a single bulk feed and is subject to VAT [3] - It states that products like puffed blood meal, puffed meat meal, and hydrolyzed feather meal do not qualify for VAT exemptions and are also subject to taxation [3] Group 2 - The article provides a step-by-step guide for general taxpayers on how to declare VAT through the electronic tax bureau [5] - It outlines the process for small-scale taxpayers to submit their VAT declarations, including selecting the appropriate exemption codes [5][6] - The article emphasizes the importance of accurately reporting exempt sales in the VAT declaration forms [6]

Group 1 - The article discusses the types of expenses that companies cannot deduct from their corporate income tax, emphasizing the importance of compliance with tax regulations [2] - Non-compliant invoices, such as those lacking proper details or using fake documents, lead to disallowed deductions [2] - Expenses unrelated to business operations, such as personal purchases by shareholders or employees, are also non-deductible [2] Group 2 - Administrative fines and penalties, including those from tax authorities for late filings, cannot be deducted from corporate income tax [2] - The distinction between administrative fines and operational penalties is highlighted, where only operational penalties with compliant invoices can be deducted [2] - Examples illustrate that fines and late fees incurred due to regulatory non-compliance are not deductible [2]

Core Viewpoint - The article discusses the implementation of a new electronic cross-border tax payment system in 2024, aimed at facilitating the payment of various taxes and fees by taxpayers through electronic means, thereby enhancing convenience and efficiency in tax compliance [2]. Group 1: Cross-Border Tax Payment Overview - Cross-border tax payment refers to the process where taxpayers remit taxes, non-tax revenues, and social insurance fees to the national treasury of the People's Republic of China, including both foreign currency and RMB payments [2]. - The payment methods include electronic payment and transfer to a designated treasury account [2]. Group 2: Electronic Payment Process - The main steps in the electronic payment process involve taxpayers logging into the electronic tax bureau or visiting a tax service hall to complete tax declarations and obtain a payment certificate [3]. - Taxpayers must then transfer the payment to the designated bank account of the treasury collection bank, following the instructions provided by the tax authority [3]. - The collection bank will handle the currency exchange and payment processing during working hours, and any issues will be communicated to the tax authority for resolution [3]. Group 3: Payment Certificate and Remittance Instructions - Taxpayers do not need to visit a domestic bank counter to make payments; the payment certificate can be printed for verification of tax obligations [4]. - It is crucial to accurately include the taxpayer identification number, payment certificate number, and collection agency code in the remittance note to avoid payment failures [5]. Group 4: Handling Payment Issues - If the remittance amount is insufficient to cover the tax due, taxpayers must supplement the payment within 20 working days, ensuring the remittance note information matches the initial payment [8]. - In cases where the remittance exceeds the tax due, the excess amount will be refunded to the original account after deducting exchange fees [9]. Group 5: Tax Payment Confirmation - After completing the payment, taxpayers can print the tax payment certificate through the electronic tax bureau or at the tax service hall [10]. - If the payment certificate is lost, it can be reprinted using the electronic tax bureau's module for certificate issuance [11].

Core Viewpoint - The article provides a detailed guide on how to fill out the personal income tax special additional deduction for childcare for children under three years old, emphasizing the importance of timely confirmation of information for the 2026 tax year [2][21]. Group 1: Tax Deduction Process - The process for first-time filers includes opening the personal income tax app, selecting "Special Additional Deductions," and following a series of steps to input necessary information [3][10]. - The deduction for childcare is set at a standard amount of 2000 yuan per month for each child [15]. - Parents can choose to deduct 100% of the amount (2000 yuan) by one parent or split it 50% (1000 yuan each) between both parents [16]. Group 2: Eligibility and Scope - The deduction applies to legal guardians of children, including biological, adoptive, and step-parents, as well as other legal guardians [14]. - The deduction is available from the month of the child's birth until the month before they turn three years old [19]. - Parents with multiple children can select different deduction methods for each child [17]. Group 3: Important Dates and Information - The deadline for confirming the personal income tax special additional deduction information for the 2026 tax year is December 31, 2025 [21]. - The article encourages taxpayers to confirm their information promptly to ensure they can benefit from the deductions [21].

Core Viewpoint - The article provides a comprehensive guide on personal income tax calculation and inquiry for employees, emphasizing the importance of understanding tax obligations and the process involved in tax deductions and reporting [2][3]. Group 1: Understanding Salary and Tax Calculation - Salary and wage income includes various forms of compensation such as bonuses, year-end raises, and allowances as defined by the Personal Income Tax Law of the People's Republic of China [3]. - Employees do not need to manually calculate their personal income tax, as the employer is responsible for withholding and prepaying the tax based on the employee's income [4]. - The formula for calculating the taxable income for withholding tax includes cumulative income, exempt income, allowable deductions, and special deductions [5]. Group 2: Tax Rates and Deductions - The withholding tax rate varies based on cumulative taxable income, with rates ranging from 3% for income up to 36,000 yuan to 45% for income exceeding 960,000 yuan [5]. - New graduates are entitled to a basic deduction of 5,000 yuan per month, which can be accumulated from the beginning of the year [6]. - Special deductions include contributions to social insurance and housing funds, while additional deductions cover expenses related to childcare, education, and medical costs [7][8]. Group 3: Inquiry and Verification of Tax Details - Employees can check their income tax details through the personal income tax app, which provides information on income, tax amounts, and deductions [10]. - It is crucial to verify that the reported income matches actual earnings and to address any discrepancies through the app's appeal feature [12].

Group 1 - The purchase of new energy vehicles will not enjoy the vehicle purchase tax exemption policy next year [2] - From January 1, 2026, to December 31, 2027, new energy vehicles will be subject to a halved vehicle purchase tax, with a maximum tax reduction of 15,000 yuan per vehicle [3] - The purchase date is determined by the issuance date of valid documents such as the unified invoice for motor vehicle sales or the customs duty payment certificate [3] Group 2 - Individual businesses that have previously been assessed on a fixed basis will not automatically continue this assessment after the year-end [5] - Taxpayers changing to an accounting-based assessment must file their own tax returns [6] Group 3 - Companies can deduct costs and expenses without invoices during the corporate income tax declaration, provided they obtain valid deduction certificates before the end of the annual tax settlement period [7] Group 4 - Confirmation of special additional deductions for individual income tax must be completed in December [8] - If taxpayers do not confirm in time, the withholding agent will suspend deductions starting January of the following year [8] Group 5 - Small-scale taxpayers whose sales exceed 5 million yuan within a 12-month period may need to register as general taxpayers [9][10] - The calculation period for annual taxable sales is not a complete calendar year but rather a continuous 12-month period or four quarters [10]

Group 1 - The article discusses the tax deduction for water and electricity fees shared between enterprises and properties, emphasizing that expenses should be allocated based on the principle of independent transactions, with invoices and allocation slips serving as tax deduction vouchers [1] - It specifies that for shared taxable services, enterprises can use invoices and allocation slips as tax deduction vouchers, while for non-taxable services, other external vouchers and allocation slips are required [1] Group 2 - The article outlines the regulations regarding employee welfare expenses, stating that welfare expenses include various subsidies and non-monetary benefits for employees, such as medical expenses, heating subsidies, and transportation allowances [6] - It mentions that employee welfare expenses that do not exceed 14% of the total salary expenses are eligible for tax deduction [6]

Group 1 - The article discusses the regulations regarding employee welfare expenses and their tax deductibility as per the Corporate Income Tax Law of the People's Republic of China [3] - Employee welfare expenses include various subsidies and non-monetary benefits provided to employees, such as medical expenses, heating subsidies, and transportation allowances [3] - Companies can deduct employee welfare expenses that do not exceed 14% of the total salary expenses [3]