Core Viewpoint - The article discusses various tax incentives and policies aimed at supporting high-tech enterprises, small and micro enterprises, and specific sectors such as pharmaceuticals and technology transfer, highlighting the benefits of these policies for businesses in terms of tax reductions and deductions [4][12][11]. Group 1: High-Tech Enterprise Incentives - High-tech enterprises are subject to a reduced corporate income tax rate of 15% [4]. - Losses incurred in the five years prior to qualifying as a high-tech enterprise can be carried forward for up to 10 years for tax offset [4]. Group 2: Equipment and Depreciation Policies - From January 1, 2024, to December 31, 2027, enterprises can deduct the full cost of newly purchased equipment valued under 5 million yuan in the year of purchase, rather than depreciating it over several years [5]. - The definition of equipment includes fixed assets excluding buildings, and the timing of asset recognition is based on invoice issuance or completion of construction [17]. Group 3: Pharmaceutical Sector Benefits - Pharmaceutical manufacturing companies can deduct advertising and promotional expenses up to 30% of their annual sales revenue, with excess amounts allowed to be carried forward to future tax years [9]. - Income from the initial processing of medicinal plants is exempt from corporate income tax [9]. Group 4: Technology Transfer Tax Relief - For technology transfer income, the first 5 million yuan is exempt from corporate income tax, while amounts exceeding this threshold are taxed at half the standard rate [11]. Group 5: Small and Micro Enterprise Policies - Small and micro enterprises can calculate taxable income at a reduced rate of 25% and pay corporate income tax at a rate of 20%, with this policy extended until December 31, 2027 [12]. - Criteria for small and micro enterprises include annual taxable income not exceeding 3 million yuan, fewer than 300 employees, and total assets not exceeding 50 million yuan [12].

欢迎扫描下方二维码关注： 用社和金融租赁公司等金融企业,准予税前提取 贷款损失准备金的贷款资产范围包括: 1、贷款(含抵押、质押、保证、信用 等贷款); 2、银行卡透支、贴现、信用垫款(含 银行承兑汇票垫款、信用证垫款、担保 垫款等）、进出口押汇、同业拆出、应 收融资租赁款等具有贷款特征的风险资 F : 3、由金融企业转贷并承担对外还款责 任的国外贷款,包括国际金融组织贷 款、外国买方信贷、外国政府贷款、日 本国际协力银行不附条件贷款和外国政 府混合贷款等资产。 准予当年税前扣除的贷款损失准备金,按照以 下公式计算: 准予当年税前扣除的贷款损失准备金=本年末准 予提取贷款损失准备金的贷款资产余额×1%一截 至上年未已在税前扣除的贷款损失准备金的余 额。 (三) 涉农贷款和中小企业 贷款损失准备金 >>> ► 金融企业根据《贷款风险分类指引》（银监发 〔2007〕54号）对其涉农贷款和中小企业贷款 进行风险分类后,按照以下比例计提的贷款损 失准备金,准予在计算应纳税所得额时扣除: 1、关注类贷款,计提比例为2%; 2、次级类贷款,计提比例为25%; 3、可疑类贷款,计提比例为50%; 4、损失类贷款,计提比例为 ...

欢迎扫描下方二维码关注： 供稿：青岛税务 审核：青岛市税务局纳税服务和宣传中心 编发：青岛市税务局纳税服务和宣传中心 来源 青岛税务 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。 欢迎扫描下方二维码关注： ...

2025年1月1日至5月31日，纳税人需要办理2024年度企业所得税汇算清缴。尚未完成 的纳税人请抓紧时间办理！ 在企业所得税汇算清缴中，企业享受优惠事项采取"自行判别、申报享受、相关资料 留存备查"的办理方式。今天申税小微就带大家详细了解一下常见的优惠政策填报要点！ 一、小微企业所得税优惠 欢迎扫描下方二维码关注： 优惠政策 2024年度 企业所得税汇算清缴 自2023年1月1日至2027年12月31日，对小型微利企业年应纳税 所得额 不超过300万元 的部分， 减按25% 计入应纳税所得额， 按 20% 的税率缴纳企业所得税 。 《财政部 税务总局关于进一步支持小微企业和个体工商户发展有关税费政策的公 告》（财政部 税务总局公告2023年第12号） 二、研发费用加计扣除 企业开展研发活动中实际发生的研发费用，未形成无形资产计 入当期损益的，在按规定据实扣除的基础上，再按照 实际发生额的 100% 在税前加计扣除；形成无形资产的，按照 无形资产成本的 200% 在税前摊销 。 集成电路企业和工业母机企业开展研发活动中实际发生的研发 费用，未形成无形资产计入当期损益的，在按规定据实扣除的基础 上，在2023年 ...

□李婉晴 孔彬宇 近日，在河南中原特钢装备制造有限公司（以下简称"中原特钢"），国内首台（套）EVA装置关键部件 实现首批交付。 作为河南省创新龙头企业，中原特钢专注于中高端特殊钢材料与大型成套装备的研发与生产，创新成果 不断。"此次公司研发的EVA超高压装置反应器及中冷器用超高压管，打破了国外技术垄断，可助力我 国EVA超高压聚乙烯成套装备制造及工艺技术领域实现国产替代。"该企业法人代表马强说。 有了税务部门的帮助，企业在享受利好的同时，还从源头化解了税收风险。"研发费用的标准界定比较 繁杂，财务人员在梳理费用账目时经常有疑惑。税务人员不仅给我们指出潜在风险点，还帮我们重新调 整了纳税申报表，使研发费用归集更准确。"罗志平粗略一算，2022年至2024年，企业享受研发费用加 计扣除金额达6900万元。 研发费用加计扣除是撬动企业持续加大创新投入的重要"支点"。近年来，随着政策持续"加码"，如何确 保企业充分享受税收优惠，有效防范化解企业税收风险，成为税务部门助企服务的重要"课题"。 济源税务部门针对辖区内享受政策企业较多、金额较大的情况，充分利用税收大数据，深入分析企业的 研发和产销情况，持续开展"事前辅导 ...

Core Viewpoint - The article provides guidance on common tax-related questions for businesses, particularly focusing on corporate income tax filing and deductions for research and development expenses. Group 1: Corporate Income Tax Filing - Taxpayers must complete the corporate income tax reconciliation for the year 2024 between January 1 and May 31, 2025 [1] - The State Administration of Taxation has revised the corporate income tax annual declaration form, indicating that losses should be filled in with a "−" sign [7] Group 2: Research and Development Expenses - Electronic cigarette manufacturing companies are classified under the tobacco manufacturing industry and are not eligible for the R&D expense deduction policy [2][3] - Expenses incurred from creative design activities aimed at innovative products can be deducted as R&D expenses, provided they meet specific criteria [4] - Companies must differentiate between R&D activities and creative design activities to avoid double benefits from the R&D expense deduction [5] Group 3: Asset Impairment Losses - The amounts reported for "asset impairment losses" in the main declaration form and the tax adjustment project table must match, except for financial enterprises [6] Group 4: Tax Exemptions for Agriculture - Income from agricultural, forestry, animal husbandry, and fishery projects can be exempted or reduced from corporate income tax, and specific reporting requirements must be followed [8] Group 5: Tax Treatment of Financial Funds - Fiscal funds that qualify as non-taxable income must be included in taxable income after five years if not spent or returned [17] Group 6: Equipment Deduction Policy - New equipment and tools purchased by companies can be fully deducted in the current period if their unit value does not exceed 5 million yuan, without considering the estimated net residual value [18] Group 7: Dividend Income from Partnerships - Dividend income from partnerships and foreign enterprises does not qualify for tax exemption under the corporate income tax law [19][26]

欢迎扫描下方二维码关注： 2024年度企业所得税汇算清缴正在进行中。为帮助企业顺利完成汇算清缴申报，宁波税务推出企业所得税年度汇算清缴系列图解，全面解析 企税政策与填报规则。 今天让我们一起来看： 研发费用加计扣除有关税收政策。 . 汇算清缴人 官 图知企流 |- 政策主要内容及文件依据 企业开展研发活动中实际发生的研发费用, 未形成无形资产计入当期损益的 在按规定据实扣除的基础上 自2023年1月1日起, 再按照实际发生额的100% 在税前加计扣除。 形成无形资产的 自2023年1月1日起, 按照无形资产成本的200% 在税前摊销。 政策依据 《财政部税务总局关于进一 步完善研发费用税前加计扣 除政策的公告》(财政部 税 务总局公告2023年第7号) 企业为获得创新性、创意性、突破性的产 品进行创意设计活动而发生的相关费用, 可按规定进行税前加计扣除。 政策依据 《财政部国家税务总局科技 部关于完善研究开发费用税 前加计扣除政策的通知》 (财税〔2015〕119号) % 公众号 宁波利 集成电路企业和工业母机企业开展研发活 动中实际发生的研发费用，未形成无形资 产计入当期损益的 在按规定据实扣除的基础上 在 ...

Core Points - The Shenzhen Kingsda Applied Materials Co., Ltd. was found guilty of tax evasion by falsely declaring R&D expenses, resulting in a tax underpayment of 16.21 million yuan [1][4] - The tax authorities imposed a total penalty of 36.18 million yuan, which includes the recovery of unpaid taxes and additional fines [1][4] Group 1 - The case originated from the Shenzhen tax authority's data analysis, which revealed that the company's R&D expenditures were significantly higher than industry norms [3] - The company falsely reported over 80 million yuan in gold material costs in its R&D expenses without corresponding production or waste recovery records [3] - Investigations showed that the company's claims of substantial gold loss during purification were inconsistent with evidence from third-party refining institutions [3] Group 2 - A total of 17 R&D projects were identified with suspicious gold material expenditures, leading to the conclusion that the company improperly benefited from R&D tax deductions [3] - The tax authority emphasized that the act of falsely inflating operational costs and making fraudulent tax declarations constitutes tax evasion under the Tax Collection and Administration Law [4] - The tax department aims to create a fair and orderly tax environment by regularly combating various tax-related illegal activities [4]

昨天，发生了哪些财经大事？ 据央视新闻，当地时间5月19日，美国白宫官员表示，美国总统特朗普与俄罗斯总统普京正在进行电话会谈。 在谈及俄美总统会否举行会晤时，俄罗斯总统新闻秘书佩斯科夫19日说，"双方进行仔细研究后，再确定（会晤）日期"。此外，谈及美国 参与调停解决俄乌问题的必要性时，佩斯科夫说，如果美国帮助调停俄乌问题，俄方将对此表示感谢。 讨论停火问题！ 特朗普分别与普京、泽连斯基通话！ 佩斯科夫当 天还表示，目前没有在筹备普京与特朗普的会晤。他表示，乌克兰问题的解决需要开展细致而 漫长的工作。 此前总台记者获悉，当地时间19日，乌克兰总统办公室证实，美国总统特朗普已与乌克兰总统泽连斯基就乌克兰停火问题进行了电话会 谈。 乌克兰媒体报道称，此次通话发生在美国总统特朗普与俄罗斯总统普京对话之前。 此外，乌克兰媒体还称，特朗普计划在与普京通话结束后再次致电泽连斯基。 存款利率即将迎来新一轮下调。 中国建设银行于5月20日下调了人民币存款利率，其中活期利率下调5个基点至0.05%；定期整存整取三个月期、半年期、一年期、二年 期均下调15个基点，分别为0.65%、0.85%、0.95%、1.05%；三年期和五年期 ...

Core Viewpoint - Shenzhen Jinsda Applied Materials Co., Ltd. was found to have engaged in tax evasion by falsely claiming research and development (R&D) expenses, specifically through the misrepresentation of gold material costs, resulting in a tax underpayment of 16.21 million yuan [1][8]. Group 1: Tax Evasion Details - The company reported over 80 million yuan in gold as R&D expenses without corresponding product output or waste recovery records [2]. - The company's claim of significant gold loss during the refining process was disproven by evidence from two refining institutions, which indicated minimal loss and that the gold returned was approximately equal in weight to what was processed [5][7]. - A thorough analysis of over 30 R&D projects revealed that 17 projects had inflated gold material expenses, leading to the tax underpayment [8]. Group 2: Legal Consequences - The tax authority has mandated the company to repay the underpaid taxes, along with penalties and late fees totaling 36.18 million yuan [1]. - The legal framework under which the company was penalized includes provisions for tax evasion, which can lead to severe fines and potential criminal charges [10].