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，今天小编梳理了 设备器具一次性扣 除 政策及填报要点，一起来学习吧～ 政策内容 Part. 1 企业在 2018年1月1日至2027年12月31日 期间 新购进的设备、器具 （除房屋、 建筑物以外的固定资产），单位价值 不超过500万元 的，允许 一次性 计入当期成本 费用在计算应纳税所得额时扣除，不再分年度计算折旧。 【政策依据】 3.《财政部 税务总局关于设备、器具扣除有关企业所得税政策的公告》（财政 部 税务总局公告2023年第37号） 注意要点 Part. 2 "购进"如何判断？ 包括以 货币形式购进 或 自行建造 ，其中以货币形式购进的固定资产包括购进 的使用过的固定资产。 "单位价值"如何确定？ 以 货币形式 购进 的固定资产，以 购买价款 和 支付的相关税费 以及 直接归属 于使该资产达到预定用途发生的其他支出 确定单位价值。 自行建造 的固定资产，以 竣工结算前发生的支出 确定单位价值。 "购进时点"如何确认？ 以 货币形式 购进 的固定资产，除采取分期付款或赊销方式购进外，按 发票开 具时间 确认； 1.《财政部 税务总局关 ...

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].

欢迎扫描下方二维码关注： 股权转让涉税处理是企业所得税申报的重要环节。如何规范确认转让所得时点？申 报表填写需注意哪些要点？小编梳理了政策依据及注意事项，一起来看看吧~ 股权转让所得的确认 转让股权收入扣除为取得该股权所发生的成本后，为股权转让所得。企业在计算 股权转让所得时，不得扣除被投资企业未分配利润等股东留存收益中按该项股权所可 能分配的金额。 （1）收入确认时点： 企业转让股权收入，应于转让协议生效、且完成股权变更 手续时，确认收入的实现。 （2）股权转让收入： 企业取得股权转让收入，不论是以货币形式、还是非货币 形式体现，除另有规定外，均应一次性计入确认收入的年度计算缴纳企业所得税。 注意事项 0 1 答： 投资企业从被投资企业撤回或减少投资，其取得的资产中，相当于初始出资 的部分，应确认为投资收回；相当于被投资企业累计未分配利润和累计盈余公积按减 少实收资本比例计算的部分，应确认为股息所得；其余部分确认为投资资产转让所 得。 0 3 在限售股解禁前，企业将其持有的限售股转让给其他企业或个人，需要如何处 理？ 答： 企业应按减持在证券登记结算机构登记的限售股取得的全部收入，计入企业 当年度应税收入计 ...

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].

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 - The article discusses the tax treatment of special-purpose fiscal funds and non-taxable income for enterprises, emphasizing the need for proper reporting and adjustments in tax filings according to relevant regulations [1][5]. Group 1: Tax Regulations and Reporting - Non-taxable income can be deducted from the total income when calculating taxable income, but expenses formed from non-taxable income cannot be deducted [1]. - The tax filing process involves specific forms such as the "Tax Adjustment Project Detail Table" (A105000) and the "Special Purpose Fiscal Fund Tax Adjustment Detail Table" (A105040) [2]. - The "Tax Adjustment Project Detail Table" requires reporting of non-taxable income and adjustments related to special-purpose fiscal funds [3]. Group 2: Special Purpose Fiscal Funds - The "Special Purpose Fiscal Fund Tax Adjustment Detail Table" is applicable for taxpayers who have special-purpose fiscal funds that meet non-taxable income conditions [5]. - Adjustments for expenses formed from non-taxable income must be reported, while capitalized expenditures are handled through the "Asset Depreciation, Amortization, and Tax Adjustment Detail Table" (A105080) [5]. Group 3: Asset Depreciation and Amortization - Non-taxable income used for asset formation must be reported in the "Asset Depreciation, Amortization, and Tax Adjustment Detail Table," and the depreciation or amortization amounts cannot be deducted from taxable income [6].

"走出去"企业请注意， 5月31日前 进行企业所得税汇算清缴时，别忘了一并填报 《居 民企业境外投资信息报告表》 （以下简称《报告表》）。 2023年，国家税务总局制发了《关于优化纳税服务 简并居民企业报告境外投资和所得 信息有关报表的公告》（国家税务总局公告2023年第17号，以下简称" 1 7号公告"），符合 条件的居民企业需在企业所得税年度汇算清缴时填报 《居民企业境外投资信息报告表》 。 哪些企业需要填报？ 欢迎扫描下方二维码关注： 1.居民企业在一个纳税年度中的任何一天，直接或间接持有外国企业股份或有表 决权股份达到 1 0%（含）以上 的，需由 直接境外投资的居民企业 履行填报义务。 以下图为例，居民企业C直接持有外国企业D股份，符合本公告规定条件，应作为 报告人 填写《报告表》 ，居民企业A和居民企业B未直接持有外国企业股份， 无需填 写 《报告表》。 2.居民企业通过境内合伙企业持股外国公司，符合信息报告条件的，需由 合伙企 业合伙人 作为报告人填写《报告表》。 以下图为例。居民企业A和居民企业B通过境内合伙企业C持有外国企业D股份。 按照合伙协议，各合伙人按照出资比例享有合伙企业份额，居民企 ...