Core Viewpoint - The article discusses various tax deduction policies related to employee welfare expenses, sponsorship expenditures, and the treatment of prior year unclaimed deductions under corporate income tax regulations in China [3][4][5][6][13]. Group 1: Employee Welfare Expenses - Employee subsidies for direct relatives' medical expenses can be deducted as employee welfare expenses, provided they do not exceed 14% of the total salary expenses [3]. - The definition of employee welfare expenses includes various subsidies and non-monetary benefits such as medical expenses for employees and their dependents, heating subsidies, and transportation allowances [3][4]. Group 2: Sponsorship Expenditures - Sponsorship expenditures related to third-party activities can be classified as advertising and promotional expenses if they serve to promote the company's image and are directly related to income generation [6]. - Non-advertising sponsorship expenditures that are unrelated to business operations cannot be deducted from taxable income [6]. Group 3: Prior Year Unclaimed Deductions - Companies can claim previously unclaimed deductible expenses for corporate income tax, but the claim must be made within five years from the year of discovery [9][10]. - The five-year period for claiming unclaimed deductions starts from the year prior to the year in which the expense was discovered [10]. Group 4: R&D Expense Deductions - Certain costs associated with R&D activities, such as intellectual property application fees and related expenses, can be additionally deducted, but the total amount cannot exceed 10% of the total R&D expenses eligible for deduction [11][12]. Group 5: Small and Micro Enterprises - Small and micro enterprises can benefit from income tax preferential policies, but these policies apply only to profitable enterprises, as losses can be carried forward to offset future taxable income [13].

啊？这笔钱是母公司 统一贷的, 利息支出 不应该母公司扣吗 ? 这是 区 i 66 根据企业所得税相关规定, 母公司把钱借给我们，母公 司要确认利息收入并申报纳 税，我们子公司作为使用方 需要确认利息支出。 99 那我把这笔借款 的利息支出全部 税前扣除! 欢迎扫描下方二维码关注： 学 到 政策依据 《中华人民共和国企业所得税法》 ● 《中华人民共和国企业所得税法实施条例》 ● 《国家税务总局关于企业所得税若干问题的 ● 公告》(国家税务总局公告2011年第34号) 《财政部 国家税务总局关于企业关联方利息 ● 支出税前扣除标准有关税收政策问题的通 幼儿（旧十田（ついの） 1つ１旦） 不是的，非金融企业之 间的借款利息支出，还 要注意超过金融企业同 期同类贷款利率计算数 Yollo 额的部分不能扣除。 哦! 那利息支出 还需要注意啥 ? E e ( 公司股东在规定期限内 出资未到位的利息支出 也不能全额税前扣除。 那日常自查的时 候, 我们要注意 哪些情况呢 ? ００００００００ 主要可以查看贷款合同、与 关联企业之间的资金来往以及利 息支出情况，核实母公司提供给 我们的贷款利息是否按规定税前 扣除。 查看营 ...

Core Viewpoint - The article discusses various tax regulations and implications for enterprises regarding income recognition, tax deductions, and the treatment of different types of income and expenses under the Corporate Income Tax Law in China [4][9][10]. Tax Regulations Summary - Enterprises selling agricultural products directly do not qualify for tax incentives under agricultural project tax policies [4]. - Income from uncollectible debts that cannot be repaid is considered taxable income under the Corporate Income Tax Law [4][6]. - Donations made by enterprises for poverty alleviation are treated separately from other charitable donations when calculating tax deductions [7]. - Government subsidies and various forms of fiscal funds received by enterprises must be included in the total income for tax purposes, except for certain types of export tax refunds [8]. - Fees returned from individual income tax should be included in the taxable income of the enterprise [9]. - If an enterprise incurs costs and expenses but lacks timely documentation, it can estimate these amounts for quarterly tax prepayments, but must reconcile them during annual tax settlement [10].

Core Points - The company announced a cash dividend distribution of 0.20 CNY per share, totaling 67,706,743.00 CNY based on a total share capital of 338,533,715 shares [3][6][9] - The dividend distribution plan was approved at the annual shareholders' meeting on May 15, 2025 [3][5] - The record date for shareholders to receive the dividend is August 26, 2025, with the last trading day being August 27, 2025 [1][4] Distribution Details - The cash dividend will be distributed to all shareholders registered with the China Securities Depository and Clearing Corporation Limited, Shanghai Branch, as of the close of trading on the record date [2][4] - For individual shareholders holding shares for over one year, the dividend is exempt from personal income tax, while those holding for less than one year will have tax implications based on their holding period [6][7] - Qualified Foreign Institutional Investors (QFII) will receive a net dividend of 0.18 CNY per share after a 10% withholding tax [7][8] Implementation Method - The dividends for unrestricted circulating shares will be distributed through the clearing system of the China Securities Depository and Clearing Corporation Limited [4][6] - Shareholders who have not completed designated trading will have their dividends held by the clearing company until the trading is completed [4][6] - The company will not withhold corporate income tax for other institutional investors, who will receive the gross dividend of 0.20 CNY per share [7][8]

Core Viewpoint - Understanding "tax deduction before tax" is crucial for businesses as it directly impacts tax liabilities and overall financial health [3][4]. Group 1: Definition and Importance - "Tax before" refers to income amounts before tax payments, representing the gross income of a business [4]. - "Tax after" indicates the income remaining after tax obligations, reflecting the disposable income available to individuals or businesses [4]. - Tax deduction before tax allows businesses to deduct actual costs and expenses from their income before calculating taxable profits, thereby reducing tax liabilities [5]. Group 2: Legal Basis - According to Article 8 of the Corporate Income Tax Law of the People's Republic of China, reasonable expenses related to income generation, including costs, taxes, and losses, are deductible when calculating taxable income [7]. Group 3: Practical Example - For instance, if a company has a monthly sales revenue of 1 million and receives cost invoices totaling 700,000, this amount can be deducted as a cost, thus lowering the taxable income and reducing the overall tax burden [9].

2.总分机构汇总缴纳企业所得税,预 缴及汇算清缴时按什么原则处理? 答:根据《国家税务总局关于印发<跨 地区经营汇总纳税企业所得税征收管理办法 >的公告》(国家税务总局公告2012年第57 号)第二条规定："居民企业在中国境内跨 地区(指跨省、自治区、直辖市和计划单列 市，下同)设立不具有法人资格分支机构 的，该居民企业为跨地区经营汇总纳税企业 (以下简称汇总纳税企业),除另有规定外, 其企业所得税征收管理适用本办法。 欢迎扫描下方二维码关注： ⇧ 点 蓝字 关注 "蓝色柳林财税室" 国有邮政企业(包括中国邮政集团公司 及其控股公司和直属单位)、中国工商银行 股份有限公司、中国农业银行股份有限公 司、中国银行股份有限公司、国家开发银行 股份有限公司、中国农业发展银行、中国进 出口银行、中国投资有限责任公司、中国建 设银行股份有限公司、中国建银投资有限责 任公司、中国信达资产管理股份有限公司、 中国石油天然气股份有限公司、中国石油化 工股份有限公司、海洋石油天然气企业(包 括中国海洋石油总公司、中海石油(中国)有 限公司、中海油田服务股份有限公司、海洋 石油工程股份有限公司)、中国长江电力股 份有限公司等企业缴 ...

Core Viewpoint - The announcement details the upcoming annual general meeting (AGM) of Longyuan Power Group Co., Ltd., scheduled for June 17, 2025, in Beijing, China, to discuss and approve various resolutions [1]. Group 1: Meeting Details - The AGM will take place on June 17, 2025, at 9:30 AM in Beijing [1]. - The meeting will address ordinary and special resolutions, including a general authorization for special resolutions [1][2]. Group 2: Shareholder Registration - H shares will be suspended for transfer registration from June 12, 2025, to June 17, 2025, to ensure eligibility for attending the AGM and voting [4]. - Shareholders must submit relevant documents for H share transfer by June 11, 2025, at 4:30 PM [4][6]. Group 3: Dividend Distribution - The company will suspend H share transfer registration from June 25, 2025, to June 30, 2025, to determine the list of shareholders eligible for the proposed final dividend for 2024 [5]. - To qualify for the dividend, documents must be submitted by June 24, 2025, at 4:30 PM [6]. Group 4: Taxation Information - The company is obligated to withhold corporate income tax at a rate of 10% for non-resident corporate shareholders receiving the 2024 final dividend [6][7]. - Individual shareholders from Hong Kong or Macau, or those from countries with a 10% tax treaty with China, will also have a 10% withholding tax applied [7][8].

Core Viewpoint - The article provides essential information regarding the annual social security contribution wage declaration process for employers and employees, emphasizing the calculation methods, tax implications, and adjustment procedures for wages [2][4][5]. Group 1: Annual Contribution Wage Declaration - Employers must declare the average monthly wage of employees for the previous year during the annual contribution wage declaration period. For employees who worked less than a year, the wage is calculated by dividing the total wage by the actual months worked [2]. - The average monthly wage includes pre-tax income, which consists of personal income tax, social insurance, housing fund, and occupational annuity deducted from the employee's salary [4]. Group 2: Wage Adjustment and Reporting - If an employee's wage is adjusted during the year, the annual contribution wage does not need to be adjusted immediately. The contribution wage for the current year is based on the previous year's average monthly wage [5]. - Employers can submit multiple declarations during the annual contribution wage declaration period, with the last submitted data being the final record. They can check the declared wage data through the social security fee management client or the electronic tax bureau [5].

Group 1 - The Ministry of Finance reported an improvement in fiscal revenue for April 2025, with total public budget revenue reaching 80,616 billion yuan, a year-on-year decrease of 0.4%, but the decline rate narrowed by 0.7 percentage points compared to the first quarter [1] - Tax revenue amounted to 65,556 billion yuan, down 2.1% year-on-year, with a narrowing decline of 1.4 percentage points from the first quarter. Notably, tax revenue grew by 1.9% in April, marking a positive monthly growth [1] - The overall public budget revenue in April showed a year-on-year increase of 1.9%, up from 0.3% in March, indicating a marginal improvement in the revenue structure [1] Group 2 - Among the four major tax categories, corporate income tax, value-added tax, and consumption tax saw significant declines in year-on-year growth rates in April, with growth rates of 4.0%, 0.9%, and 0.5% respectively, compared to previous values of 16.0%, 4.9%, and 9.6% [2] - The personal income tax experienced a notable increase of 67.5 percentage points year-on-year, reaching 9.0%, attributed to a low base from the previous year [2] Group 3 - In terms of fiscal expenditure, the general public budget expenditure grew by 5.8% year-on-year in April, surpassing the revenue growth rate, indicating a continued focus on stable growth in fiscal spending [4] - By the end of April, the general public budget expenditure completed 31.5% of the annual budget, higher than the average of 30.7% over the past five years [4] - Infrastructure-related expenditures showed a year-on-year growth of 2.2%, with significant increases in urban and rural community affairs and transportation spending, while expenditures in agriculture, forestry, water affairs, and energy conservation showed a slowdown [4]

情形一 情形二 情形三 情形四 情形五 欢迎扫描下方二维码关注： 根据《国家税务总局关于发布<非居民纳税人享受协定待遇管理办法>的公告》 (国家税务总局公告2019年第35号)，本办法所称协定待遇，是指按照协定可以减轻或 者免除按照国内税收法律规定应当履行的企业所得税、个人所得税纳税义务。 税收协定像是国际税务舞台上的"通行证"，不仅促进了国际经济合作与交流， 而且为符合条件的非居民纳税人开辟了享受减免税、避免双重征税的绿色通道。申 税小微收集了一些非居民纳税人关于享受协定待遇的说法，快来看看谁说得对，谁 说得错。（点开他们的 人物形象 即可找到答案） 供稿：陆薇 徐子秋 制作：杨阳 来源上海税务 欢迎扫描下方二维码关注： 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。 ...