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 ...

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。 ...

Core Viewpoint - The article discusses various tax policies and incentives for small and micro enterprises, including the conditions for enjoying tax benefits and the specifics of research and development (R&D) expense deductions. Group 1: Small and Micro Enterprises Tax Policies - Branch offices treated as independent taxpayers cannot enjoy small and micro enterprise tax benefits [2] - For enterprises with fluctuating employee numbers, the average number of employees should be calculated based on quarterly averages throughout the year [2] - If an enterprise meets both R&D expense deduction and small micro enterprise criteria, it can enjoy both benefits simultaneously [3] Group 2: R&D Expense Deductions - R&D expenses eligible for tax deductions include personnel costs, direct input costs, depreciation, and intangible asset amortization [4] - From January 1, 2023, R&D expenses that do not form intangible assets can be deducted at 100%, while those that do can be amortized at 200% [2][4] - For integrated circuit and industrial mother machine enterprises, R&D expenses can be deducted at 120% from January 1, 2023, to December 31, 2027 [2] Group 3: Tax Refunds and Deductions - Enterprises with refundable corporate income tax amounts must apply for refunds rather than offsetting against future tax liabilities [4] - New equipment purchased from January 1, 2018, to December 31, 2027, with a unit value not exceeding 5 million yuan can be fully deducted in the current period [4][6] - Financing lease assets do not qualify for one-time tax deductions [6] Group 4: High-Tech Enterprises - High-tech enterprises can carry forward losses for up to 10 years, extended from the previous 5 years [6] - High-tech enterprises can prepay corporate income tax at a 15% rate in the year their qualification expires, pending re-certification [6]

Group 1 - The Nanjing tax authority is actively implementing policies to support the high-quality development of the private economy, addressing the urgent needs of private enterprises [1] - Nanjing's private economy is primarily driven by manufacturing, with traditional industries like steel and petrochemicals upgrading, alongside emerging sectors such as new energy, biomedicine, and semiconductors [1] - In 2024, the Nanjing tax department plans to provide over 50 billion yuan in tax reductions and refunds to support technological innovation and manufacturing development [1] Group 2 - Specialized and innovative enterprises often have research achievements but lack sufficient funding; the R&D expense deduction policy plays a crucial role in supporting these enterprises [2] - Nanjing Giant Shark Display Technology Co., a national-level specialized "little giant" enterprise, expects to benefit from over 14 million yuan in tax reductions in 2024 due to various tax incentives [2] - The company has invested over 16% of its annual revenue in R&D and has applied for over 1,000 domestic and international patents, filling gaps in the global professional field [2] Group 3 - Companies face two main challenges: R&D and funding; tax incentives like R&D expense deductions and export tax rebates help address these issues [3] - Nanjing's private enterprises are increasingly expanding overseas, supported by the tax authority's initiatives and services [3] - Nanjing Daji Tower Manufacturing Co. has seen significant success in overseas sales, with over 40% of its revenue coming from international markets in 2024 [3] Group 4 - The Nanjing tax authority has introduced digital solutions to facilitate cross-border tax-related business for enterprises, improving efficiency significantly [4] - Daji Tower's finance department highlights the convenience of accessing tax policy information for overseas projects through the tax authority's resources [4] - The implementation of online submissions and real-time audits has reduced processing times for cross-border tax matters by over 70% [4]

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 ...

Core Viewpoint - The article discusses the applicability of the R&D expense super deduction policy, outlining which activities and industries are eligible or ineligible for this policy [5][10]. Group 1: Applicable R&D Activities - R&D activities eligible for the super deduction policy are defined as systematic activities aimed at acquiring new scientific and technological knowledge, creatively applying this knowledge, or significantly improving technology, products (services), or processes [5]. Group 2: Ineligible Activities - The following activities are not eligible for the super deduction policy: - Routine upgrades of products (services) [8] - Direct application of existing research results, such as using publicly available new processes, materials, or products [8] - Technical support activities provided to customers after commercialization [8] - Repetitive or simple changes to existing products, services, technologies, materials, or processes [8] - Market research, efficiency studies, or management research [8] - Routine quality control, testing, analysis, or maintenance as part of industrial (service) processes [8] - Research in social sciences, arts, or humanities [8] Group 3: Ineligible Industries - Industries that do not qualify for the R&D expense super deduction policy include: - Tobacco manufacturing - Accommodation and catering - Wholesale and retail - Real estate - Leasing and business services - Entertainment - Other industries as specified by the Ministry of Finance and the State Administration of Taxation [10]

欢迎扫描下方二维码关注： 2024年度企业所得税汇算清缴已经开始！为助您精准掌握最新政策，合规完成申报表填报，今天小编精心梳理了企业所得税年度汇算 申报指南，赶紧关注收藏吧！ 纳税人进入基本信息填写时，系统会根据企业登记、财务会计制度备案等信息自动预填基本经营情况、有关涉税事项情况、主要股东 及分红情况，纳税人需确认预填信息并根据实际情况进行修改。 若纳税人变更了行业、经营范围等基本信息，可通过点击【获取初始化数据】更新企业基本信息。 一、汇算清缴时间 2024年度企业所得税汇算申报时间为2025年1月1日至2025年5月31日 ，请您务必留意时间节点，以免错过申报。 二、具体申报流程 第一步：进入新电子税局 进入新电子税局，输入相应信息，按住滑块拖到最右边进行登录。 第二步：填写基本信息 进入新电子税局后，通过首页搜索栏输入关键字进行查找，或点击"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"进入填报界面。 | 国家税务总局重庆市电子视务局 | | | | | | | --- | --- | --- | --- | --- | --- | | (一 这句) 前页,居民企业(置明研究)企 ...

对于科技型企业来讲，税收优惠政策中有一个政策肯定不陌生，那就是研发费用加计扣除。研发费用加 计扣除也被认为是支持企业研发创新效果最明显的政策之一。 《 人民日报 》（ 2025年04月14日 18 版） (责编：卫嘉、白宇) 关注公众号：人民网财经 近年来，我国聚焦创新发展，紧扣广大经营主体所需所盼，在研发费用加计扣除政策优化上做足了文 章，政策支持力度不断加大。 一方面，研发费用加计扣除比例不断提升，受益主体范围持续扩大。 从2017年开始，我国将研发费用加计扣除比例分行业分批次由50%提高至75%，2023年又提高至100%， 并将集成电路企业和工业母机企业研发费用加计扣除比例进一步提高至120%。 另一方面，多次提前政策享受时点，让企业尽早拿到政策"红包"。从最初只能在企业所得税年度汇算清 缴时享受加计扣除，到每年10月份预缴申报时也可以享受，再到又新增7月预缴申报期作为政策享受的 时点，研发费用加计扣除政策享受时点多次提前，使企业能够进一步尽早获得政策红利。 研发费用加计扣除，是激励企业加大研发投入的专项优惠政策，属于企业所得税税基式优惠方式的一 种。简单地说，就是在企业研发费用实际发生额基础上，再加 ...