Core Viewpoint - The article discusses tax incentives for companies investing in environmental protection, energy conservation, and safety production equipment, allowing them to offset 10% of the investment amount against their corporate income tax liability for the year [2][6]. Group 1: Tax Incentives Overview - Companies purchasing and using specialized equipment for environmental protection, energy conservation, and safety production since January 1, 2008, can offset 10% of the investment amount against their corporate income tax [2]. - If the tax liability for the year is insufficient to utilize the full offset, the unused portion can be carried forward for up to five tax years [4][7]. Group 2: Digital and Intelligent Transformation - From January 1, 2024, to December 31, 2027, companies can also offset 10% of the investment in digital and intelligent transformation of specialized equipment, provided the investment does not exceed 50% of the original tax basis of the equipment [6]. - Similar to the general offset, if the current year's tax liability is insufficient, the unused portion can be carried forward for a maximum of five years [7]. Group 3: Calculation Guidelines - The investment amount is defined as the total invoice price of the purchased specialized equipment, excluding refundable VAT and costs related to transportation, installation, and debugging [9]. - For VAT-inclusive invoices, if the VAT input tax is deductible, the investment amount excludes the VAT; otherwise, it includes the total amount stated on the invoice [10][11]. Group 4: Important Considerations - Companies must actually use the specialized equipment to qualify for the tax incentives [15]. - If a company transfers or leases the equipment within five tax years from the purchase or completion of the transformation, the tax benefits must be stopped, and previously offset taxes must be repaid [15]. - Investments made using government funding are not eligible for tax offsets [15]. Group 5: Documentation Requirements - Companies must retain documentation such as purchase lists, invoices, contracts for leased equipment, and proof of the equipment's actual use [16][17]. - For digital and intelligent transformation, a detailed plan or registered technical contract must be prepared and kept for record [18]. Group 6: Case Study - A company that invested 3 million (excluding tax) in intelligent transformation of environmental protection equipment in November 2024 can offset 20,000 against its tax liability based on the calculations provided [20][22][23]. Group 7: FAQs - The tax incentives for self-use purchases and digital transformation can be enjoyed simultaneously, as they do not conflict with each other [27]. - Current valid directories for tax incentives can be found in official notifications from relevant government departments [28][29]. Group 8: Legal Basis - The article references various legal documents and regulations that govern the corporate income tax incentives related to environmental protection and energy conservation equipment [31].

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 ...

欢迎扫描下方二维码关注： ▲戳蓝色字关注蓝色柳林财税室 2024年度企业所得税汇算清缴已经开始。今年企业所得税汇算清缴报表有新变化，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。 根据《国家税务总局关于优化企业所得税年度纳税申报表的公告》（国家税务总局公告2025年第1号），税务总局对《中华人民共和国企业 所得税年度纳税申报表（A类，2017年版）》的部分表单和填报说明进行修订。 今天我们来看： 《跨地区经营汇总纳税企业年度分摊企业所得税明细表》（A109000）及《企业所得税汇总纳税分支机构所得税分配表》 （A109010）的相关变化。 . 汇算清缴人 有变化啦 跨地区经营 江总公路企业年度电视表 企业所得税年报修订之 《跨地区经营汇总纳税企业年度 分摊企业所得税明细表》 (A109000) 及《企业所得税汇 总纳税分支机构所得税分配表》 (A109010) 修订内容 ● 对《跨地区经营汇总纳税企业年度分 摊企业所得税明细表》 (A109000) 及《企业所得税汇总纳税分支机构所 得税分配表》（A109010）进行调 整: 将分摊税款的计算方式由" ...

Core Viewpoint - The article discusses the tax implications for companies undergoing policy-driven relocations, detailing the necessary documentation and procedures for reporting income tax related to such relocations [1][2]. Group 1: Definition of Policy-Driven Relocation - Policy-driven relocation refers to the movement of a company, either wholly or partially, due to public interest needs, initiated by the government [2]. - Examples of such needs include national defense, infrastructure projects, public welfare initiatives, and urban redevelopment [2]. Group 2: Documentation Requirements - Companies must submit relevant documents to the tax authority, including government relocation notices, relocation plans, compensation agreements, and asset disposal plans [5][7]. - Documentation must be submitted from the year the relocation begins until May 31 of the following year [5]. Group 3: Tax Clearance and Income Calculation - Companies must conduct a tax clearance when certain conditions are met, such as completing the relocation within five years or when the operational income exceeds 50% of the previous year's income [9][11]. - The relocation year is calculated from the actual start of the relocation process [12]. Group 4: Asset Purchase and Tax Deductions - Expenditures on newly purchased assets during the relocation cannot be deducted from relocation income [13].

Sales Revenue Recognition - Revenue from the sale of goods should be recognized when the sales contract is signed, and the risks and rewards of ownership are transferred to the buyer [4] - Revenue recognition criteria include reliable measurement of revenue amount and reliable accounting of costs incurred or to be incurred [4][5] - Different methods for recognizing revenue based on payment terms, such as cash discounts and sales returns, are outlined [5][6] Service Revenue Recognition - Service revenue should be recognized based on the completion progress method when the outcome of the service transaction can be reliably estimated [7] - Various methods for determining the completion progress include measuring completed work, the proportion of services provided, and the ratio of costs incurred to total costs [7] - Revenue from installation services should be recognized based on the completion progress of the installation [8] Transfer of Property Income - Income from the transfer of property, including fixed assets and intangible assets, should be recognized in the year the transfer occurs, regardless of whether it is in cash or non-cash form [9] - Non-monetary asset transfers should be assessed and recognized based on fair value [9] Dividend and Interest Income - Income from equity investments, such as dividends and bonuses, should be recognized on the date the distribution decision is made by the investee's shareholders [11] - Interest income from loans and deposits should be recognized based on the contractual payment dates [12] Rental Income - Rental income should be recognized based on the payment terms specified in the lease agreement [13] - If the lease period spans multiple years and rent is paid in advance, the income can be recognized evenly over the lease term [13] Royalties and Licensing Fees - Income from royalties and licensing fees should be recognized based on the payment terms specified in the contract [14] Donations and Grants - Income from donations, whether monetary or non-monetary, should be recognized based on the actual receipt of the donated assets [15] - Non-monetary donations should be valued at fair market value for income recognition [15] Other Income - Other income includes various sources such as subsidies, penalties, and recovery of bad debts, which should be recognized in the year they are realized [16][17] - Income from debt restructuring should be recognized when the restructuring agreement becomes effective [16] Non-Taxable Income - Certain government grants and funds received by enterprises can be classified as non-taxable income if they meet specific criteria [18] - Non-taxable income must be accounted for separately and cannot be deducted from taxable income [18] Deemed Sales - Non-cash transactions, such as donations or promotional giveaways, should be treated as sales for income recognition purposes [19] - The fair value of the transferred assets should be used to determine the sales revenue in deemed sales situations [19]

Core Viewpoint - The article discusses the R&D expense deduction policy for corporate income tax, emphasizing the support for enterprises in R&D investment, technological innovation, and industrial upgrading [1]. Policy Overview - R&D activities are defined as systematic activities aimed at acquiring new scientific and technological knowledge or significantly improving technology, products, or processes [4]. - Starting from January 1, 2023, companies can deduct 100% of actual R&D expenses that do not form intangible assets from taxable income, in addition to the actual expenses incurred [4]. - For companies in the integrated circuit and industrial mother machine sectors, the deduction is 120% for expenses that do not form intangible assets and 220% for those that do [5]. Applicable Scope - The policy applies to resident enterprises with sound accounting practices that can accurately account for R&D expenses [6]. - Industries not eligible for the tax deduction include tobacco manufacturing, accommodation and catering, wholesale and retail, real estate, leasing and business services, entertainment, and others specified by the Ministry of Finance and the State Administration of Taxation [6]. Ineligible Activities for Deduction - Routine upgrades of products or services [7]. - Direct application of existing research results [8]. - Technical support activities provided to customers after commercialization [9]. - Simple modifications to existing products, services, or processes [10]. - Market research, efficiency studies, or management research [11]. - Routine quality control or maintenance activities [12]. - Research in social sciences, arts, or humanities [13]. Key Points for Judging R&D Activities - R&D activities should have clear innovation goals, such as acquiring new knowledge or technologies [13]. - They should be organized systematically, with defined resources and processes [13]. - The outcomes of R&D activities are uncertain and require extensive testing and experimentation [14]. Deductible R&D Expense Categories - Deductible expenses include personnel costs, direct input costs, depreciation, intangible asset amortization, design and testing expenses, and other related costs [15]. Common Considerations - Companies must accurately account for R&D expenses according to national accounting standards and maintain separate records for deductible R&D expenses [17]. - For commissioned R&D, 80% of the expenses incurred with domestic institutions can be included in the deductible amount, while for foreign institutions, the same percentage applies but is capped at two-thirds of the eligible domestic R&D expenses [19]. - Special income from R&D activities must be deducted from the total R&D expenses when calculating the deductible amount [20]. - Government subsidies should be accounted for by directly reducing R&D expenses, and the deductible amount should be calculated based on the remaining balance [21].

欢迎扫描下方二维码关注： 股权收购特殊性税务处理是重组业务的关键部分，政策适用偏差易引发风 险。如何界定主导方？非股权支付是否需确认所得？让我们一起来看看吧! （一）股权收购的税务处 理 一、政策概述 （二）注意事项 股权收购的主导方如何确定？ 答： 主导方为股权转让方 ，涉及两个或两个以上股权转让方，由转让被收购企业 股权 比例最大 的一方作为主导方（转让股权比例相同的可协商确定主导方）。 2 3 （三）政策依据 企业股权收购在适用特殊性税务处理规定时，非股权支付对应的资产转让所得或损失 是否需要确认，如何确认？ 答： 重组交易各方按特殊性税务处理的规定 对交易中股权支付暂不确认有关资产的转让 所得或损失的，其非股权支付仍应在交易当期确认相应的资产转让所得或损失，并调整相应 资产的计税基础。 非股权支付对应的资产转让所得或损失 =（被转让资产的公允价值-被转让资产的计税基 础）×（非股权支付金额÷被转让资产的公允价值） 若企业重组当事方的其中一方，在规定时间内发生致使重组业务不再符合特殊性税务 处理条件的情况变化，应当采取哪些措施？ 答： 根据《国家税务总局关于发布〈企业重组业务企业所得税管理办法〉的公告》 ...

Core Viewpoint - The article discusses the importance of asset loss tax deductions in corporate income tax reporting and provides guidance on how to declare these losses, including policy highlights, case studies, and key considerations [1]. Policy Highlights - Asset loss refers to losses incurred by a company during its operational activities that are related to taxable income, including cash losses, deposit losses, bad debts, loan losses, equity investment losses, and losses from fixed assets and inventory due to various factors [3][4]. - Asset losses are categorized into actual asset losses and statutory asset losses, with the former occurring during the disposal or transfer of assets and the latter recognized under specific tax regulations without actual disposal [5][7]. - Actual asset losses should be declared in the year they occur and are accounted for, while statutory asset losses require relevant documentation to confirm eligibility for deduction [9]. Deduction Timing - Actual asset losses must be reported in the year they are recognized in accounting records, while statutory asset losses should be declared in the year when the necessary documentation is retained [9]. Previous Year Losses - Actual asset losses that were not deducted in the year they occurred can be retroactively claimed for up to five years, with certain exceptions allowing for extended periods upon approval from tax authorities [11]. - Statutory asset losses must be deducted in the reporting year [12]. Case Study - A case study involving Company A illustrates the accounting and tax treatment of inventory losses due to mismanagement, detailing the calculation of asset loss amounts and the necessary tax adjustments [14][15][18]. Documentation Retention - Companies must retain comprehensive documentation related to asset losses to ensure compliance with tax regulations, including evidence of loss, accounting records, and tax documentation [19]. - Common documentation for fixed asset losses includes internal responsibility recognition, fixed asset inventory lists, and loss explanations [21]. - For bad debt losses, relevant contracts, court documents, and proof of debtor status are required [23][24]. - Documentation for equity investment losses includes proof of investment basis, bankruptcy announcements, and administrative decisions regarding the invested entity [25].

AD HO k 欢迎扫描下方二维码关注： 我们公司已经完成了企业所得税汇算清缴申报，听说许多优惠政策不再要求备案，仅需要相关材料留存备查，能具体给我讲 解一下吗？ 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。 企业应当根据经营情况以及相关税收规定自行判断是否符合优惠事项规定的条件，符合条件的可以按照《企业所得税优惠 事项管理目录（2017年版）》及其他有关文件的规定，自行计算减免税额，并通过填报企业所得税纳税申报表享受税收优惠。 同时，按照规定归集和留存相关资料备查。 下面 让我们一起来看看具体内容吧~ 优惠事项类型 优惠事项 是指企业所得税法规定的优惠事项，以及国务院和民族自治地方根据企业所得税法授权制定的企业所得税优惠事 项。 包括 免税收入、减计收入、加计扣除、加速折旧、所得减免、抵扣应纳税所得额、减低税率、税额抵免等。 留存备查资料 01 02 留存备查资料 是指与企业享受优惠事项有关的合同、协议、凭证、证书、文件、账册、说明等资料。 留存备查资料分为主要留存备查资料和其他留存备查资料两类。 主要留存备查资料 由企业按照《企业所得税优惠事项管理目 录（2017年版）》列 ...

Core Viewpoint - The article emphasizes the importance of obtaining valid tax deduction vouchers for corporate income tax calculations, detailing the types of vouchers, their sources, and the necessary documentation for compliance [1][14]. Tax Deduction Vouchers - Tax deduction vouchers are classified into internal and external vouchers, with internal vouchers being self-made by the company for accounting purposes, and external vouchers obtained from other entities or individuals [2][15][18]. Time Requirements - Companies must obtain tax deduction vouchers before the end of the annual corporate income tax settlement period as stipulated by tax laws [3][19]. Retention of Documentation - Companies are required to retain relevant documentation related to tax deduction vouchers, including contracts, expenditure evidence, and payment vouchers, to verify the authenticity of the vouchers [5]. Important Considerations - Companies must not use invalid vouchers, such as those that are forged, altered, or do not comply with national laws, for tax deductions. If a company fails to obtain valid vouchers within the specified timeframe, the corresponding expenditures cannot be deducted in that fiscal year [6][8]. FAQs - If a company incurs expenses without obtaining invoices but can prove the expenses are real, it must request the other party to issue valid invoices before the end of the settlement period to qualify for tax deductions [7]. - In cases where a company receives non-compliant invoices, it must also seek valid replacements within the same timeframe to ensure the expenses can be deducted [8]. - If a company cannot obtain valid invoices due to the other party's business status (e.g., cancellation of business license), it can still deduct expenses by providing specific documentation to prove the authenticity of the expenditures [10][25]. Types of Vouchers - Internal vouchers are used for accounting of costs, expenses, and losses, while external vouchers include invoices, tax payment receipts, and other documents proving the occurrence of expenditures [15][18].