Core Viewpoint - The article discusses the tax incentives related to the transformation of scientific and technological achievements, particularly focusing on personal income tax policies for high-tech enterprises and non-profit research institutions [2]. Group 1: Personal Income Tax Policies for High-Tech Enterprises - Since January 1, 2016, high-tech enterprises can allow their technical personnel to pay personal income tax on stock rewards in installments over a period not exceeding five calendar years [4]. - Relevant technical personnel are defined as those who have made significant contributions to the research and industrialization of technological achievements, including key project leaders and senior management responsible for major product lines [4]. - Stock rewards refer to the shares or equity granted to relevant technical personnel without charge [4]. Group 2: Cash Rewards for Technological Achievements - Non-profit research institutions and universities can provide cash rewards to their technical personnel from the income generated by the transformation of job-related technological achievements, with a 50% reduction in the taxable amount [7]. - Eligible recipients include technical personnel from non-profit research institutions and universities, which are defined as state-established or registered non-profit entities [9][10]. Group 3: Deferred Tax Policies for Stock Rewards - Since July 1, 1999, individuals receiving stock or equity as rewards for transforming job-related technological achievements can defer personal income tax until they receive dividends or transfer the equity [15]. - Eligible individuals must be formal employees of the research institutions or universities that grant the rewards [15]. Group 4: Deferred Tax Policies for Technology Investment - Individuals investing technological achievements into domestic enterprises can choose to defer tax on the entire consideration paid in stock, allowing for tax payment upon the transfer of equity [17]. - The definition of technological achievements includes patents, software copyrights, and other specified technologies [17]. Group 5: Documentation and Compliance - Enterprises must submit various documents for tax deferral, including a tax deferral application form and relevant proof of technology achievements [18]. - Tax withholding entities are required to report deferred tax situations annually to the tax authorities [18].

欢迎扫描下方二维码关注： 来源： 北京税务 只要你们提供的临床检验服务在《全国医 疗服务价格项目规范》里有列明，而且收费不 超过咱们地（市）级以上价格、卫生等相关部 门制定的指导价格，就可以享受免征增值税的 政策。 那太好了,我这就让助理去看看。 知识点 : 医疗机构接受其他医疗机构委托，按照不 高于地（市）级以上价格主管部门会同同级卫 生主管部门及其他相关部门制定的医疗服务指 导价格（包括政府指导价和按照规定由供需双 方协商确定的价格等），提供《全国医疗服务 价格项目规范》所列的各项服务，可适用《营 业税改征增值税试点过渡政策的规定》（财税 〔2016〕36号）第一条第（七）项规定的免 征增值税政策。 这政策执行到啥时候啊? 该政策执行至2027年12月31日。 还有一个问题,您说的医疗机构, 咱们医院符合吗? 知识点: 医疗机构,是指依据国务院《医疗机构管 理条例》(国务院令第149号)及卫生部《医 疗机构管理条例实施细则》(卫生部令第35 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 ...

暑假实习期，有些朋友会有这样一个疑问： 大学生实习取得的收入如何缴纳个人所得税呢？ 让我们用一组问答带您了解 企业招收实习大学生如何代扣代缴个人所得税。 欢迎扫描下方二维码关注： 1.我们公司暑假招收了一批 正在接受全日制学历教育的实习大学生 ，请问代扣代缴个人所得税要按劳务报酬还是工 资薪金？ Q A 答： 根据《国家税务总局关于完善调整部分纳税人个人所得税预扣预缴方法的公告》（国家税务总局公告2020年第13号）规 定，正在接受全日制学历教育的学生因实习取得劳务报酬所得的，扣缴义务人预扣预缴个人所得税时，可按照《国家税务总局关于发 布〈个人所得税扣缴申报管理办法（试行）〉的公告》（国家税务总局公告2018年第61号）规定的 累计预扣法计算并预扣预缴税款 。根据《中华人民共和国个人所得税法》及其实施条例有关规定，累计预扣法预扣预缴个人所得税的具体计算公式为： 本期应预扣预缴税额=（累计收入额-累计减除费用）×预扣率-速算扣除数-累计减免税额-累计已预扣预缴税额 其中，累计减除费用按照5000元/月乘以 纳税人在本单位开始实习月份起至本月的实习月份数计算 。 预扣率按下表执行。 | | | 例如：正在接受全日 ...

Group 1 - The article discusses whether individuals renting out properties need to pay value-added tax (VAT) and how to issue invoices [1][2] - For residential properties, individuals are subject to a reduced VAT rate of 1.5% on a standard rate of 5%, calculated as: Tax Payable = Tax-inclusive Sales Amount ÷ (1 + 5%) × 1.5% [1] - For non-residential properties, the VAT is calculated at the standard rate of 5%, using the formula: Tax Payable = Tax-inclusive Sales Amount ÷ (1 + 5%) × 5% [1] Group 2 - From January 1, 2023, to December 31, 2027, individuals receiving rental income through a one-time payment can average the income over the lease period, and if the monthly rental income does not exceed 100,000 yuan, they are exempt from VAT [2] - Individuals can apply to the local tax authority for issuing VAT invoices for rental income [2] - The article references several policy documents from the National Taxation Administration regarding VAT management and exemptions for small-scale taxpayers [2]

Core Viewpoint - The article discusses the functionalities and management of digital invoices, particularly focusing on the adjustments in quotas, the process of issuing and managing invoices, and the roles of authorized personnel in handling tax-related tasks [5][6][7]. Group 1: Digital Invoice Management - The digital invoice system includes features such as quota adjustments, cancellation and return of paper invoices, and confirmation of invoice purposes [5]. - The web and mobile platforms provide functionalities for issuing blue and red invoices, managing quotas, and querying invoice information [5][6]. - Authorized personnel, such as legal representatives and financial officers, can configure permissions based on business needs, ensuring that tax-related operations are conducted by authorized individuals [5][6][7]. Group 2: Personnel Permission Management - New personnel can be added by the legal representative or financial officer through the electronic tax bureau, where they can specify the roles and permissions for tax-related tasks [7][8]. - Existing personnel permissions can be modified by accessing the personnel management section, allowing for adjustments in their capabilities to handle tax matters [8][9]. - The mobile app also supports personnel management, enabling the addition and modification of tax personnel permissions [9][10].

Group 1 - The article outlines the procedures for tax-related professional service institutions to use the electronic tax bureau for client business, including the need to collect service agreements and bind agency identities for new clients [2][3] - It details the steps for the client taxpayer to log into the electronic tax bureau and authorize the agency to handle tax matters, ensuring that the information is correct before granting authorization [3] Group 2 - The article provides information on the cultural industry development fee, which is a government non-tax revenue collected to promote the healthy development of cultural services, specifically targeting advertising and entertainment services [12][13] - It specifies the entities required to pay the cultural industry development fee, including advertising media units and individuals providing entertainment services within the People's Republic of China [13] - The calculation for the payable amount is defined as the billing sales amount multiplied by 3% [15] - It mentions tax exemptions for small-scale taxpayers with monthly sales not exceeding 20,000 yuan, as well as a reduction policy for the cultural industry development fee from January 1, 2025, to December 31, 2027 [18][19]

Group 1 - The article emphasizes the importance of social insurance for new employees transitioning from students to the workforce, highlighting that employers are required to register employees for social insurance within 30 days of signing a labor contract [16][17] - It clarifies that social insurance contributions must be based on the employee's actual salary, and employers cannot pay social insurance fees in cash or substitute them with salary adjustments [17][18] - The article outlines that both employers and employees share the responsibility for social insurance contributions, which include pension, medical, unemployment, and work injury insurance [17][19] Group 2 - The article provides guidance for graduates who have not signed a fixed labor contract, stating that they can still participate in social insurance as flexible employment individuals or as urban and rural residents [18][19] - It details the types of social insurance available for those in different employment statuses, ensuring continuous coverage and protection of rights [19]

Group 1 - The article discusses the annual tax credit evaluation results for businesses, which are determined by tax authorities every April based on the previous year's tax payment records [4][6]. - Businesses can voluntarily apply for tax credit management after 12 months of tax-related activities, and the evaluation level is based on their tax payment status over the past year [6][11]. - There are provisions for businesses to appeal against their tax credit evaluation results if they believe there are discrepancies in the scoring or classification [6][12]. Group 2 - The article addresses specific tax exemptions for agricultural cooperatives, clarifying that purchasing vegetables for resale does not qualify for corporate income tax exemptions [11]. - It explains that processing purchased rice into finished products qualifies for tax exemptions under agricultural income tax laws, as it falls under the category of primary agricultural processing [12]. - The article provides guidance on how new employees' personal income tax should be calculated, emphasizing the need for accurate documentation and the application of various deductions [20][27].

Group 1 - The article provides a step-by-step guide for businesses to manage the classification of "sales of self-produced agricultural products" in the tax administration system [4] - It emphasizes the importance of logging into the electronic tax bureau to access various tax-related services [5] - The process includes selecting the type of invoice to be issued and ensuring all buyer and seller information is accurately filled out [7][8] Group 2 - The article outlines the necessary steps for issuing invoices, including entering project names and amounts, and verifying all information before finalizing the invoice [9] - It highlights the significance of the "remarks" section as an optional field for additional information [9] - The source of the article is from the National Taxation Bureau, indicating its official nature and relevance to tax compliance [10]

Core Viewpoint - The article outlines new regulations for individual businesses, detailing registration rules for business locations, investment regulations, and tax incentives for small-scale taxpayers [4]. Group 1: Registration Rules - Individual businesses can apply for registration of one or more physical business locations within the jurisdiction of their registration authority [4]. - If an individual business operates outside its registration authority's jurisdiction, it must establish a separate individual business [4]. - Online operators can register their e-commerce platform as their business location [4]. Group 2: Investment Regulations - Individual businesses investing in or holding shares in enterprises must do so as shareholders (investors, partners) [4]. Group 3: Cancellation System - Individual businesses under investigation, facing administrative measures, or subject to fines cannot apply for cancellation of registration [4]. Group 4: Tax Incentives - For small-scale VAT taxpayers, individual businesses are exempt from VAT if their monthly sales are below 100,000 yuan [4]. - A reduced VAT prepayment rate of 1% applies to taxable sales revenue for eligible businesses [4]. - Individual businesses can have their personal income tax halved if their annual taxable income is below a certain threshold [4].