欢迎扫描下方二维码关注： （1）查账征收居民企业 登录电子税务局后，依次点击【我要办税】-【税费申报及缴纳】-【居民企业（查账征收）企业所得税年度申报】，或通过页面 2024年度企业所得税汇算清缴 结束前 ，纳税人如发现企业所得税年度申报有误的，可 根据情况自行更正 。 制作： 天津市税务局 纳税服务和宣传中心 编发：天津税务 12366热点问题解答 —— 2024年度企业所得税汇算清缴热点问题 汇算清缴期 结束后 ，纳税人如发现年度申报表存在错误，可通过电子税务局进行 一次更正申报 。 如需 进行一次以上的更正申报 应 提供相关佐证资料 ，经主管税务机关审核后，在 办税服务厅办理 更正申报； 或者 经税企双方沟通一致 在电子税务局预约 后， 由主管税务机关开通电子税务局更正申报功能 ，在 约定时间内更正申报。 更正申报涉及补缴税款的，自汇算清缴结束次日起按日加收滞纳金。 03 进行2024年度企业所得税汇算清缴申报时，需要提前申报财务报表吗？ 为帮助纳税人防范申报环节填报错误，税务机关依托信息化技术和大数据分析手段，在企业所得税年度纳税网上申报环节向纳税 人提供年度申报数据预填服务和企业所得税税收政策风险提 ...

Core Viewpoint - Ningbo Jianxin Superconducting Technology Co., Ltd. has recently received acceptance for its IPO application on the Sci-Tech Innovation Board, with significant revenue dependence on its largest customer, Fujifilm Group, which is expected to contribute over 40% of the company's revenue in 2024 [1][3]. Revenue Dependence - The company relies heavily on its top five customers, with sales to these clients accounting for approximately 73.75%, 76.68%, and 79.62% of total revenue from 2022 to 2024 [3]. - Sales to Fujifilm Group specifically are projected to represent 34.2%, 44.2%, and 42.71% of total revenue for the years 2022, 2023, and 2024, respectively [3][4]. Financial Performance - Jianxin Superconducting's revenue for 2022, 2023, and 2024 is approximately CNY 359 million, CNY 451 million, and CNY 425 million, respectively, with net profits of CNY 34.63 million, CNY 48.73 million, and CNY 55.78 million [3]. - The company's gross profit margins are significantly lower than industry peers, with margins of 19.56%, 22.84%, and 24.94% compared to industry averages of 46.27%, 45.59%, and 45.17% for the same periods [4]. Inventory and Cash Dividends - The company has experienced a substantial increase in inventory, with values of approximately CNY 182 million, CNY 236 million, and CNY 319 million at the end of each reporting period [4]. - Jianxin Superconducting has distributed significant cash dividends prior to the IPO, with amounts of CNY 19.99 million each year from 2022 to 2024, representing 57.74%, 41.04%, and 35.85% of net profits, respectively [5]. R&D Investment - The company's R&D expense ratio is notably lower than that of comparable companies, with rates of 5.66%, 5.42%, and 6.5% against industry averages of 14.44%, 14.41%, and 18.36% [7]. - Jianxin Superconducting plans to increase R&D investment, with part of the IPO proceeds allocated for this purpose to support new product and technology development [7]. Ownership Structure - As of the signing of the prospectus, the controlling shareholder, Xu Jianyi, holds 41.51% of the company, with the actual controllers collectively holding 59.92% of the voting rights [6].

欢迎扫描下方二维码关注： 相关链接： 1. 关注！企业所得税汇算办理要点 2. 收藏！企业所得税年度汇算申报指南来了 3. 企业所得税税前扣除凭证，这些知识点要掌握！ 4. 企税汇算 | 如何享受研发费用加计扣除优惠？ 5. 企业所得税年度纳税申报表有这些调整→ 来源：中国税务报 编辑：重庆税务 来源重庆税务 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。 ...

Group 1 - The training event in Huangdai Town aims to enhance financial management and utilize government policies to boost innovation and regional industrial upgrades [1][2] - The training focused on practical issues such as effective identification of R&D activities, statistical criteria, and cost accounting standards [1] - Nearly 100 representatives from large-scale industrial enterprises participated, indicating strong interest and engagement in improving R&D management [2] Group 2 - The local government identified common issues in R&D expense reporting, such as non-standard submissions and mismatched investments and outcomes [2] - The training included interactive sessions where experts addressed specific concerns from enterprise representatives, enhancing their understanding of statistical work [2] - Huangdai Town plans to continue optimizing its technology innovation service system, providing tailored support to key enterprises and facilitating communication platforms [2]

Core Viewpoint - SIRUI Optical has withdrawn its IPO application after nearly a year of inquiries, raising concerns about its governance, financial practices, and aggressive expansion plans [1][10][22]. Company Overview - SIRUI Optical, founded in July 2006, specializes in interchangeable optical lenses and camera equipment, with a significant market presence under the brand "SIRUI" [1][3]. - The founder, Li Jie, holds over 80% of the shares, giving him substantial control over the company [3][6]. Governance and Control Risks - Li Jie serves as both Chairman and General Manager, which raises concerns about potential misuse of control [6]. - The company has faced regulatory warnings due to improper use of raised funds and governance issues [9][10]. Financial Performance - SIRUI Optical's revenue fluctuated, with figures of 189 million, 183 million, and 262 million yuan over three years, and a notable profit increase of 65.82% in 2023 [18][19]. - The company reported a significant increase in overseas revenue, accounting for over 75% of total income, primarily from the Americas and Europe [20][21]. Expansion Plans - The company plans to increase production capacity significantly, with a proposed addition of 150,000 interchangeable optical lenses and 3.5 million optical components, raising questions about the necessity and feasibility of such expansion [10][12]. - The production capacity utilization rates for interchangeable optical lenses have been high, but the company faces scrutiny over whether the planned expansion is excessive [10][11]. Research and Development - SIRUI Optical's R&D expenditure has been below industry averages, with rates of 9.24%, 11.34%, and 10.09% over three years, compared to competitors like Maolai Optical [12][14]. - The company intends to allocate a significant portion of its IPO proceeds to upgrade its R&D center, which has raised questions about the adequacy of its current R&D efforts [12][18]. Sales and Marketing Expenses - The sales expense ratio for SIRUI Optical has been significantly higher than industry peers, with rates of 11.3%, 14.86%, and 16.89% over three years, attributed to its focus on direct-to-consumer sales [15][16]. - The company has seen substantial growth in online sales, particularly through B2C channels, indicating a shift in its sales strategy [19][20]. Inventory Concerns - SIRUI Optical's inventory levels have surged, with amounts of 68.87% to 73.40% of current assets, while the provision for inventory depreciation has been notably low compared to industry standards [22][23]. - The company has been questioned about the adequacy of its inventory valuation and depreciation provisions, especially in light of rising inventory levels [22][23].

Core Insights - The research and development (R&D) expenditures and R&D expense ratios of 13 listed automotive companies for the 2024 fiscal year have become focal points in the industry, reflecting their commitment to technological innovation and long-term competitiveness [1][6]. R&D Expenditures - BYD leads with a substantial R&D expenditure of 54.161 billion, indicating its strong commitment to innovation in the electric vehicle sector [1]. - SAIC Motor and Great Wall Motors follow with R&D expenditures of 21.813 billion and 14.465 billion, respectively [1]. - Haima Automobile's R&D expenditure is significantly lower at only 0.086 billion, highlighting a stark contrast with leading companies [1]. R&D Expense Ratios - BAIC Blue Valley has the highest R&D expense ratio at 33.62%, while NIO and Xpeng also exceed 15%, demonstrating their focus on R&D despite smaller revenue scales [3]. - SAIC Motor's R&D expense ratio is relatively low at 3.50%, placing it among the lower performers in this regard [3]. Sales Performance and Market Position - Companies with higher R&D expenditures, such as BYD, are experiencing steady sales growth, translating their R&D investments into market advantages [6]. - Great Wall Motors also maintains a certain market share in the SUV segment due to its significant R&D investments [6]. - Conversely, Haima Automobile's low R&D spending has resulted in weakened market competitiveness and poor sales performance [6]. Long-term Implications - Companies with low R&D expenditures may save costs in the short term but face significant long-term operational risks, including inadequate technological innovation and diminished product competitiveness [6][7]. - The automotive industry is rapidly evolving towards electrification, intelligence, and connectivity, making it crucial for companies to increase R&D investments to keep pace with industry trends [6][7]. - Low R&D investment can hinder brand image enhancement, as consumers increasingly value technological sophistication and innovation in vehicles [6][7]. Conclusion - The disparities in R&D expenditures and expense ratios among the 13 listed automotive companies are profoundly impacting their sales and future development [7]. - Companies with lower R&D investments must find a balance between short-term cost savings and long-term growth by increasing their R&D efforts to enhance competitiveness, or they risk being marginalized in a highly competitive automotive market [7].

欢迎扫描下方二维码关注： ⇧ 点 蓝字 关注 "蓝色柳林财税室" 风险防范小贴士 企业所得税研发费用加计扣除 企业研发费用加计扣除政策能有效激励企业加大研发投入，支持科技创新，但在享受这一优惠政策时，企业需留意潜在的税 收风险。下面为大家梳理了6个常见风险点及应对方法，助力企业合规享受政策红利。 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）； 《国家税务总局关于企业研究开发费用税前加计扣除政策有关问题的公告》（国家税务总局公告2015年第97号）； PPPAAARRRTTT...000111 行业界定有误 1 风险描述 误判企业所属行业，将负面清单行业企业纳入研发费用加计扣除范围。不适用税前加计扣除政策的行业有烟草 制造业、住宿和餐饮业、批发和零售业、房地产业、租赁和商务服务业、娱乐业以及财政部和国家税务总局规 定的其他行业 。 2 风险防范手段 企业应根据《国民经济行业分类与代码（GB/4754 -2011）》等相关标准，结合自身实际经营活动，准确判断主营业务 所属行业。 对于业务多元化的企业，计算主营业务收入占收入总额（需减除不征税收入 ...

聚焦"急难愁盼"，南京税务部门—— □ 南京日报/紫金山新闻记者 王国俊 通讯员 宁穗 以"税"赋能，助力民营企业"加速跑" 随着"一带一路"倡议深入实施，近年来，南京民营企业"走出去"步伐不断加快。为护航民营企业跨境发 展，南京税务部门依托江苏税务"税路通·苏服达"服务品牌建设，通过智能化、数字化服务举措，为"走 出去"企业提供精准税收支持。南京大吉铁塔制造有限公司作为受益企业之一，在税务部门的助力下， 海外业务拓展成效显著，2024年国外销售额占比超40%，成为南京企业"出海"的标杆。 "我们海外项目多，要了解哪个国家的税收资讯，随手一翻税务部门送来的'走出去'税收政策资料，特 别方便省事。"大吉铁塔财务部负责人马庆根介绍，针对企业跨境涉税业务办理需求，南京税务部门依 托数智化手段，推出"非居民企业跨境办税""国际税收业务一窗通办"等便利化措施。大吉铁塔在申报境 外所得抵免、享受税收协定待遇时，通过电子税务局提交资料，税务部门后台实时审核，办理时间缩短 70%以上。"以前办跨境业务要跑多次，现在线上提交、全程跟踪，效率大幅提升。" 据悉，巨鲨显示科技是国家级专精特新"小巨人"企业，每年研发投入占年营业额1 ...

欢迎扫描下方二维码关注： 1.12366热点问题解答(一)——高新技术企业购置设备器具企业所得税税前如何扣除 4. 12366热点 问题解答(四) ——如何使用"简易注销预先提示服务" 5 12366热点问题解答(五) ——增值税一般纳税人报表相关问题 您好，请问企业所得税税前不能扣除项目都有那些？银行罚息可 以税前扣除吗？ 答： 根据《中华人民共和国企业所得税法》第十条规定：在计算应纳 税所得额时，下列支出不得扣除： （一）向投资者支付的股息、红利等权益性投资收益款项； （二）企业所得税税款； （三）税收滞纳金； （四）罚金、罚款和被没收财务的损失； （五）本法第九条规定以外的捐赠支出； （六）赞助支出； （七）未经核定的准备金支出； （八）与取得收入无关的其他支出。 根据《中华人民共和国企业所得税法》第八条规定:"企业实际发生的 与取得收入有关的、合理的支出，包括成本、费用、税金、损失和其他支 出，准予在计算应纳税所得额时扣除。" 银行罚息属于纳税人按照经济合 同规定支付的违约金，不属于行政罚款范围，所以可以税前扣除。 您好，我公司2024年度实际发生的部分成本费用，未能及时取得 有效凭证，在企业所得税汇 ...

欢迎扫描下方二维码关注： 来源： 北京税务 供稿：北京门头沟税务 不适用研发费用加计扣除政策 的行业，包括烟草制造业、住宿和 餐饮业、批发和零售业、房地产业、 租赁和商务服务业、娱乐业、财政 部和国家税务总局规定的其他行业。 热点问题 1 适用研发费加计扣除政策的研发活动是指什么? 根据财税〔2015〕119号的规定，研发活动是指 企业为获得科学与技术新知识，创造性运用科学技术 新知识，或实质性改进技术、产品（服务）、工艺而 持续进行的具有明确目标的系统性活动。 2 哪些活动不适用加计扣除政策? 为提高政策的精准性、可操作性，财税〔2015〕 119号文明确以下活动不适用加计扣除政策： 1 企业产品（服务）的常规性升级； ℓ 对某项科研成果的直接应用，如直接采用公开 的新工艺、材料、装置、产品、服务或知识等; 罚 市场调查研究、效率调查或管理研究； 団 作为工业 (服务)流程环节或常规的质量控制、 测试分析、维修维护; 0 社会科学、艺术或人文学方面的研究。 8 哪些行业不适用研发费加计扣除政策? 财税〔2015〕119号第四条列举了不适用研发费 用加计扣除政策的行业，包括烟草制造业、住宿和餐 饮业、批发和零 ...