Group 1 - The article discusses the Cultural Undertaking Construction Fee, which is a non-tax revenue collected by the government to promote the healthy development of cultural undertakings through advertising and entertainment services [4]. - Advertising services are defined as activities that promote goods, services, or announcements through various media, including books, newspapers, television, and the internet [5]. - Entertainment services include businesses that provide venues and services for entertainment activities, such as nightclubs, bars, and recreational facilities [5]. Group 2 - The fee is applicable to advertising media units and outdoor advertising operators providing services within the People's Republic of China, as well as individuals and units providing entertainment services [6]. - For foreign advertising media units and outdoor advertising operators that provide services in China without a local establishment, the recipient of the advertising service is responsible for withholding the fee [6]. - Similarly, foreign entities providing entertainment services in China without a local establishment are also subject to the same withholding obligations [6].

Group 1 - The article discusses issues related to invoice verification, highlighting that discrepancies in supplier information or invoice codes require further verification or reissuance of the invoice [4] - It mentions that if a company has been deregistered, invoices cannot be reissued, raising concerns about tax deductions for those expenses [9][10] - The article provides guidance on how companies can prove the authenticity of expenses when invoices cannot be reissued due to special circumstances such as deregistration [10] Group 2 - The article clarifies that real estate companies are not eligible for the R&D expense super deduction policy, as specified by tax regulations [17] - An example is given where a construction company incurred 1.5 million yuan in R&D expenses but cannot benefit from the super deduction due to being classified under the real estate industry [18] - It outlines the specific industries that are excluded from the R&D expense super deduction policy, including real estate, which is explicitly mentioned [17][18] Group 3 - The article explains that individual consumers cannot request a special VAT invoice, as the law stipulates that such invoices can only be issued to business entities [20][22] - It cites the VAT regulations that prohibit issuing special VAT invoices to individual consumers, allowing only ordinary invoices [21][22] Group 4 - The article discusses the criteria for determining whether a branch office qualifies as a small and micro enterprise for tax benefits, emphasizing the need to aggregate data from the main office and all branches [25] - It references the announcement from the National Taxation Bureau regarding the management of small and micro enterprise tax incentives [25]

Core Viewpoint - The article aims to assist taxpayers in understanding tax policies and procedures, specifically focusing on the key points for filling out the VAT deduction form for advanced manufacturing industries [1]. Group 1: VAT Deduction Form Filling Guidelines - Taxpayers eligible for the additional deduction policy should fill out lines 6 to 8 of the form, reflecting their deduction situation [2]. - The first column "Beginning Balance" should include the previous period's ending balance of the additional deduction amount, which is zero for first-time applicants [3]. - The second column "Current Period Amount" should reflect the additional deduction amount calculated at 5% of the deductible input VAT for the current period [3]. - For enterprises engaged in export business, the "Current Period Amount" will prompt a section to fill in the input VAT corresponding to export business, which cannot be deducted [5]. - The third column "Current Period Adjustment Amount" should be filled with 5% of the amount of input VAT that is reversed during the current period [6]. - The "Current Period Deductible Amount" is calculated as "Beginning Balance" + "Current Period Amount" - "Current Period Adjustment Amount" [8]. - The "Actual Deductible Amount" for the current period is determined based on whether the "Current Period Deductible Amount" is greater than or equal to zero, with two specific scenarios outlined for filling this out [10][11]. - The ending balance is calculated as "Current Period Deductible Amount" - "Actual Deductible Amount," which reflects the remaining additional deduction amount to be carried over to the next period [13]. Group 2: Tax Filing Extensions - Taxpayers can apply for an extension of tax filing under unforeseen circumstances such as natural disasters or public health emergencies that prevent timely filing [18]. - Extensions may also be granted for special financial processing reasons when accounting is not completed, making it difficult to calculate taxable amounts [18]. Group 3: R&D Expense Deduction Policy - Certain industries, including real estate, are not eligible for the additional deduction policy for R&D expenses, as specified by tax regulations [20]. - An example illustrates that a construction company investing in energy-saving technology cannot benefit from the R&D expense deduction due to its classification in the real estate sector [20].

Group 1 - The article discusses the tax deduction standards for business hospitality expenses incurred by individual businesses, sole proprietorships, and partnerships, allowing a deduction of 60% of the expenses, capped at 5% of annual sales revenue [6] - It clarifies that business hospitality expenses incurred during the establishment phase of a company can be deducted at 60% of the actual expenses, categorized as startup costs [8] - The article emphasizes that certain industries, including real estate, are not eligible for the additional deduction on R&D expenses, despite having incurred legitimate costs [23][24] Group 2 - The article outlines that taxpayers can apply for an extension on tax filings due to unforeseen circumstances such as natural disasters or public health emergencies [21] - It specifies that if financial processing issues prevent the calculation of taxable income, taxpayers may also request an extension for tax filings [21]

欢迎扫描下方二维码关注： 9 哪些费用能扣? 哪些不能扣? 外聘研发人员费用怎么算? 接受劳务派遣的企业按照协议（合 同）约定支付给劳务派遣企业，且由劳 务派遣企业实际支付给外聘研发人员的 工资薪金等费用，属于外聘研发人员的 劳务费用。 举例子 企业和劳务派遣 直接支付给公司 且最终结到研发人员 公司签协议 的工资薪金 可纳入加计扣除范围 政策依据ঃ 《国家税务总局关于研发费用税前加计扣除归集 范围有关问题的公告》（国家税务总局公告 2017 年第 40 号) 哪些费用要归到"其他相关费用"? 研发费用加计扣除中的"其他相关 费用"是指与研发活动直接相关的 其他费用。 技术图书资料费、资料翻译费、专家 咨询费、高新科技研发保险费 研发成果的检索、分析、评议、论证、 鉴定、评审、评估、验收费用 知识产权的申请费、注册费、代理费、 差旅费、会议费 职工福利费、补充养老保险费、补充 医疗保险费 "其他相关费用"总额不得超过可加计扣除 注 研发费用总额的 10%。 计算公式 全部研发项目的其他相关费用限额 II 全部研发项目 的人员人工等 × 10% -- (1-10%) 五项费用之和 政策依据: 《财政部国家税务总 ...

Group 1 - The article discusses the tax implications for small and micro enterprises regarding value-added tax (VAT) and corporate income tax, specifically addressing whether VAT exemptions require corporate income tax payments [8]. - It outlines situations where small and micro enterprises are not eligible for corporate income tax benefits, emphasizing the importance of compliance with tax regulations [8]. - The article also addresses the treatment of research and development expenses during quarterly prepayment of corporate income tax, particularly regarding the possibility of enjoying additional deductions [8]. Group 2 - The article provides a clear answer to the question of whether individuals can use personal expense invoices to replace business service invoices, stating that this practice is not allowed [13]. - It illustrates this point with an example of a designer who attempted to use personal expense invoices for business transactions, highlighting that such invoices are not valid for financial reimbursement [15]. - The article encourages individuals to utilize the "Electronic Tax Bureau" app for convenient online invoice issuance for personal services [15].

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].

Group 1 - The article discusses the tax deduction policies for various employee-related expenses, including welfare subsidies, labor dispatch costs, and insurance fees [2][3][7]. - Welfare subsidies that are included in the employee salary system and paid together with salaries can be deducted from taxable income as salary expenses [2]. - Expenses related to labor dispatch should be categorized based on whether they are paid directly to the labor dispatch company or to individual employees, affecting their tax treatment [3][4]. Group 2 - The article outlines that social insurance fees and housing provident fund contributions made by enterprises for employees are deductible [7]. - It specifies that commercial insurance premiums paid for employees, except for certain types, are generally not deductible [7]. - Interest expenses incurred by enterprises in their business operations are deductible, with specific conditions for loans from financial institutions and related parties [9][11]. Group 3 - Employee welfare expenses are deductible up to 14% of total salary expenses, with specific categories of welfare expenses defined [15]. - The article emphasizes the need for enterprises to maintain separate accounts for welfare expenses to ensure accurate tax deductions [15]. - Donations made by enterprises for public welfare are deductible up to 12% of annual profit, with excess amounts eligible for carryover deductions [24].

Group 1 - The article discusses the treatment of material costs in R&D and product costs, emphasizing that while these costs can be included in R&D expenses or product costs, they do not qualify for additional deductions under R&D expenses [5] - It highlights the importance of accurately categorizing these material costs to avoid future tax liabilities, including penalties and impacts on the company's tax credit rating [5] - The article stresses the necessity of compliance in tax matters, indicating that technical breakthroughs must be accompanied by adherence to regulations [5] Group 2 - The article references the National Taxation Administration's guidelines on recognizing income from equity transfers, stating that income should be recognized when the transfer agreement is effective and the equity change procedures are completed [11] - It clarifies that costs incurred to acquire equity can be deducted when calculating capital gains from equity transfers, but not the retained earnings of the invested enterprise [12] - The article also addresses tax treatment for promotional sales, indicating that bundled sales should allocate total sales amounts based on the fair value of each item [14]

Core Viewpoint - The article emphasizes the importance of accurately categorizing and recording R&D personnel and expenses to ensure compliance with tax regulations, particularly regarding the allocation of costs between R&D and operational activities [4][6][12]. Group 1: R&D Personnel Definition - "Directly engaged R&D personnel" includes researchers, technical staff, and skilled workers involved in R&D, while administrative staff such as HR and clerks are excluded from this category [4][5]. - Personnel costs include salaries, social insurance, and labor costs for external R&D personnel [4][6]. Group 2: Cost Allocation and Recording - Companies must maintain accurate records of personnel activities, including time spent on R&D versus non-R&D tasks, to allocate costs appropriately [6][8]. - If personnel engage in both R&D and non-R&D activities, expenses must be allocated based on actual working hours, and unallocated costs cannot be deducted [6][8]. Group 3: Compliance and Documentation - Accurate documentation such as time logs, attendance records, and project logs is essential for verifying actual work situations [7][9]. - Companies must ensure that expenses categorized as R&D do not include items like enterprise annuities, which fall under "other related expenses" and must not exceed 10% of the total R&D expenses eligible for deduction [12].