欢迎扫描下方二维码关注： | | 月末日被自公交 | | --- | --- | | | | | 来经允许不可引用 | | 丁目佳 etect in the first of the first program and the states of the states of the subject of the station of the station of the station of the station of the state of the station 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。 纳税人在职工教育经费扣除时,有哪些需 主意的事项呢?我们梳理了五个常见误区 ch ch ( 解一下吧! 长按识别二维码 查看详情 企业所得税热点问题 IIT 企业所得税税前扣除的外部凭证指哪些? 《国家税务总局关于发布〈企业所 ...

根据美国国会预算办公室（CBO）的最新数据，尽管美国总统特朗普的关税政策带来了可观收入，但 这笔进账很大程度上被首次突破万亿美元大关的国债利息支出，以及其他不断增长的开支所抵消，使美 国的整体财政状况改善甚微。 美国2025财年的预算赤字维持在1.8万亿美元的高位，几乎未见缩减。 据这家无党派机构10月8日周三发布的报告，在截至9月30日的2025财年中，财政缺口仅比2024财年减少 了80亿美元。这一初步估算数据的发布，正值美国联邦政府因停摆而可能推迟财政部官方统计数据的公 布。一位财政部发言人未就报告的发布时间回应置评请求。 CBO的估算显示，2025财年联邦政府总收入增长了3080亿美元，增幅为6%，但总支出也同步增长了 3010亿美元，增幅为4%。其中，公共债务的利息支出成为推动开支上涨的关键因素，其年度总额历史 上首次超过1万亿美元。 在经济扩张时期，如此高企的赤字水平令经济学家感到不安。根据CBO在9月份对GDP的预测进行估 算，2025财年的赤字占GDP比重约为5.9%。这一数字给财政部长贝森特带来了挑战，他此前设定的目 标是在2028年特朗普任期结束前，将该比例大幅削减至3%。 尽管5.9%的 ...

欢迎扫描下方二维码关注： 来源： 北京税务 供稿： 北京大兴税务 来源北京稅務 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。 货成本、业务支出以及其他耗 费。如工业企业生产产品的原 材料成本、制造费用等,商业 企业销售商品的成本等,一般 符合规定的可据实扣除。 2.费用:包括销售费用、 管理费用和财务费用。销售费 用如广告费、运输费、装卸费 等;管理费用如办公费、差旅 费、业务招待费等;财务费用 如利息支出、汇兑损益等。其 中,业务招待费按发生额的 60%扣除,但最高不得超过当 年销售(营业)收入的5‰; 广告费和业务宣传费除特殊行 业外,不超过当年销售(营 业)收入15%的部分,准予扣 除,超过部分可结转以后纳税 年度扣除。 3.税金:企业发生的除企 业所得税和允许抵扣的增值税 以外的各项税金及其附加,如 消费税、城市维护建设税、教 育费附加、资源税、土地增值 税、房产税、车船税等,准予 在计 ...

Revenue and Expenditure Trends - Cumulative public fiscal revenue from January to August increased by 0.3% year-on-year, up from 0.1%[1] - Cumulative public fiscal expenditure for the same period rose by 3.1%, slightly down from 3.4%[1] - Government fund revenue decreased by 1.4% year-on-year, compared to a previous decline of 0.7%[1] - Government fund expenditure surged by 30.0%, down from 31.7%[1] Monthly Financial Data - In August, public fiscal revenue reached 1.24 trillion yuan, while expenditure was 1.86 trillion yuan[1] - Government fund revenue for August was 0.33 trillion yuan, with expenditures at 0.83 trillion yuan[1] Fiscal Structure Insights - From January to August, public fiscal expenditure totaled 179,324 billion yuan, with central government spending accounting for 14.8% (up 8.0% year-on-year) and local government spending at 85.2% (up 2.3% year-on-year)[2] - Social security and employment expenditures increased by 10.0% year-on-year, while environmental protection spending rose by 6.6%[2] Revenue Composition - Total public fiscal revenue for January to August was 148,198 billion yuan, with central revenue at 43.4% (down 1.7% year-on-year) and local revenue at 56.6% (up 1.8% year-on-year)[3] - Tax revenue constituted 81.7% of total revenue, with a year-on-year change of 0.0%[3] Investment Recommendations - The stabilization of corporate income tax revenue, which turned positive year-on-year, is seen as beneficial for fiscal policy continuity and stability[4]

Core Viewpoint - The article provides a detailed guide on how taxpayers can declare their salary income through the Natural Person Electronic Tax Bureau, focusing on the process of filling out tax exemption and reduction items. Group 1: Tax Declaration Process - Taxpayers need to log into the Natural Person Electronic Tax Bureau (withholding end) and navigate to "Comprehensive Income Declaration" to declare normal salary income [3][4]. - After entering the "Normal Salary Income" interface, taxpayers can click "Add" to input data for tax-exempt income or reduced tax amounts [5][6]. - Once the data is filled out, the "Reduction Items Schedule" will automatically show a status of "Pending Completion," which can be edited as necessary [8]. Group 2: Data Entry Requirements - Taxpayers must enter details such as tax-exempt income, special deductions, and other deductible amounts, ensuring compliance with policy regulations [6][14]. - If there are multiple individuals benefiting from tax exemptions, taxpayers can export a template for bulk data entry and then import it back into the system [16]. Group 3: Specific Exemption and Reduction Items - Taxpayers can select specific "Exemption Items" and "Exemption Nature" when reporting tax-exempt income, and must fill in the corresponding amounts before saving [14][15]. - The article lists various types of income that may qualify for tax exemption, including wages for seafarers, retirement wages, and certain allowances [15].

Summary of Key Points Core Viewpoint - Jiangsu Province's general public budget revenue for January to August reached 736.8 billion yuan, reflecting a growth of 1.8%, indicating a continued recovery in the economy [1] Revenue Details - The value-added tax showed significant growth, totaling 255 billion yuan with a growth rate of 7.5% [1] - Corporate income tax, which reflects business performance, increased by 6.8% [1] Expenditure Details - General public budget expenditure for the same period amounted to 925.3 billion yuan, also growing by 1.8% [1] - Key areas of investment included: - Education expenditure reached 182.9 billion yuan, growing by 5.2% [1] - Social security and employment expenditure totaled 143.8 billion yuan, with a growth of 7.6% [1] - Health expenditure was 78 billion yuan, marking a significant increase of 10.8% [1]

Group 1 - The article discusses the tax implications for companies hiring university students for summer internships, specifically regarding labor remuneration not exceeding 800 yuan per person per occasion, which does not require individual income tax payment but still necessitates tax declaration by the company [2][3] - It clarifies that for labor remuneration income below 800 yuan, the pre-withholding personal income tax amount is zero, but companies must still file a zero declaration for personal income tax [2] - The article also addresses the tax treatment of prizes won by employees in company activities, stating that cash prizes and gifts should be classified as salary income and subject to personal income tax withholding by the company [3] Group 2 - The article emphasizes that expenses incurred for expert travel, such as airfare and accommodation, should be classified as business entertainment expenses rather than travel expenses, allowing for a 60% deduction of these costs from corporate income tax, capped at 5% of annual sales [3] - It mentions that gifts given to individuals outside the company during events like annual meetings or celebrations are considered "occasional income" and are subject to personal income tax [3] - The article references relevant tax regulations, including the Implementation Regulations of the Individual Income Tax Law and the Corporate Income Tax Law, to support its points [3]

欢迎扫描下方二维码关注： 图片 申税小微，企业股东控股非上市公司取得分红，该企业股东是否需要缴纳企业所得税？ 不需要。根据 《中华人民共和国企业所得税法》第二十六条，企业取得的符合条件的居民企业之间的股 息、红利等 权益性投资收益 ；在中国境内设立机构、场所的非 居民企业从居民企业取得与该机构、场所有实 际联系的股息、红利等权益性投资收益为 免税收入 。 图片 什么是权益性投资收益呢？ 根据《中华人民共和国企业所得税法实施条例》第八十三条： 企业所得税法第二十六条第(二)项 所称符合条件的居民企业之间的股息、红利等权益性投资收益， 是指居民企业 直接投资 于其 他居民企业取得的投资收益 。 企业所得税法第二十六条第(二)项和第(三)项所称股息、红利等权益性投资收益。 不包括 连续持有居民企业公开发行并上市流通的 股票 不足12个月 取得的投资收益 。 图片 那收入时间如何确定呢？ | | | A100000 企业所得税年度纳税申报 表 | | | | --- | --- | --- | --- | --- | | 行次 | 类别 | 顶 目 | ਣ | 装 | | 1 | | 一、室壮收入(增三 ¥10101 ...

Core Viewpoint - The article provides a detailed explanation of how individuals can check their tax payments and the calculation method for personal income tax based on cumulative withholding tax principles [3][4]. Group 1: Tax Payment Inquiry - Individuals can check their tax payment status by logging into the Personal Income Tax App, selecting the income tax details for the corresponding year, and reviewing the total income and tax amounts declared [3]. - The app allows users to view detailed information about their income, tax obligations, and deductions for each month [3]. Group 2: Tax Calculation Method - The cumulative withholding method is used to calculate the personal income tax, where the taxable income is determined by subtracting various deductions from the total income [4]. - The cumulative deductible amount includes a standard deduction of 5,000 yuan per month, along with other specific deductions [4]. - The tax calculation is based on the cumulative income up to the current month, taking into account all applicable deductions and exemptions [4]. Group 3: Policy References - The article references specific announcements from the State Administration of Taxation regarding the adjustment of personal income tax withholding methods [4]. - It highlights the importance of understanding the cumulative withholding method as a key aspect of personal income tax management [4].

Core Viewpoint - The article discusses various tax-related inquiries and clarifications regarding corporate income tax, including deductions for employee training, housing, and donations, as well as the treatment of unrecorded assets [4]. Group 1: Corporate Income Tax Queries - Companies must determine if they need to pay corporate income tax for unrecorded assets, such as five ice cream freezers found in inventory [4]. - Donations made by companies to charitable organizations, such as providing materials to nursing homes, can be deducted from corporate income tax [4]. - Expenses incurred for employee training can be deducted from corporate income tax [4]. - Costs associated with renting housing for employees may also be deductible, although the extent of the deduction is not specified [4]. - Commissions paid to intermediaries for product promotion are eligible for deduction from corporate income tax [4]. Group 2: Personal Income Tax Policies - The announcement from the Ministry of Finance and the State Taxation Administration states that childcare subsidies provided under the childcare subsidy system are exempt from personal income tax [8]. - An information-sharing mechanism will be established between health, finance, and tax departments to facilitate the tax exemption declaration for eligible individuals [8]. - This policy will take effect from January 1, 2025 [8].