欢迎扫描下方二维码关注： 扣、商业折扣、销售折让的区别。 HE W 商业折扣 折 指销售方为促进商品销售而在商品价格上给予的价 格扣除，如店铺促销，买两件85折，三件8折。 现金折扣 0 指债权人为鼓励债务人在规定的期限内付款而向债 务人提供的债务扣除。如商家承诺客户10日内付款， 可以享受商品价格1%的折扣。 销售折让 & 指企业因售出商品的质量不合格等原因而在售价上 给的减让。如某客户购买的商品存在质量问题，双 方约定商家给予10%的价格折让。 商业折扣 折 纳税人采取折扣方式销售货物，销售额和折扣额需 在同一张发票上的"金额"栏分别注明。 注意： 未在同一张发票"金额"栏注明折扣额， 而仅在发票的"备注"栏注明折扣额的， 折扣额不得从销售额中减除哦。 c 现金折扣 按照扣除现金折扣前的金额确定销售商品收入金额， 开具发票。 销售折让 E 蓝字数电发票开具后，如发生销售退回（包括全部 退回和部分退回）、开票有误、应税服务中止（包 括全部中止和部分中止）、销售折让等情形的，应 当按照规定开具红字数电发票。 | 名称 | 政策依据 | 增值税 | 企业所得税 | | | | | --- | --- | --- ...

欢迎扫描下方二维码关注： 11月24日，财政部、国家税务总局联合发布公告，明确了资源税有关政策执行口径，自2025年12月1日起施行。 公告主要从9个方面明确了对资源税有关政策和征管问题的执行口径，包括不缴纳资源税的情形、部分应税产品的适用税目和征税对象、特殊情形下 应税产品的计税依据、关联交易价格明显偏低的正当理由、自用连续生产应税产品定义、减免税管理规定和计算方法、不同结算方式下资源税的纳税义务 发生时间等。 据了解，资源税是引导资源合理配置的重要手段。2020年9月1日，我国正式实施资源税法。近年来随着资源税法的深入实施，实际执行中出现了部分 税目争议较大、一些应税产品定义不够细化、关联交易价格偏低的判定理由不够明确等问题，有关政策和征管执行口径有待明确。 公告明确了各级执法机关以及法律法规授权的具有管理公共事务职能的事业单位和组织依照国家有关法律法规罚没、收缴的资源税应税产品，工程建 设项目在批准占地范围内开采并直接用于本工程回填的砂石、粘土等矿产品，属于不征资源税的情形。 在资源税征税对象方面，公告对实际征管中征纳双方争议较为集中的煤炭原矿、选矿产品、盐类选矿产品和轻稀土、中重稀土等重要战略资源原矿 ...

Core Insights - The article highlights the steady recovery in public budget revenue in China for the first ten months of 2025, with a notable increase in tax revenue and a slower growth rate in fiscal expenditure, while maintaining high growth in social welfare-related spending [1][2]. Revenue Performance - In the first ten months, the national general public budget revenue reached 18.65 trillion yuan, growing by 0.8%, which is an increase of 0.3 percentage points compared to the first nine months [1]. - Tax revenue accounted for 15.34 trillion yuan, with a growth rate of 1.7%, up by 1 percentage point from the previous nine months [1]. - Non-tax revenue decreased by 3.1% to 3.31 trillion yuan [1]. - Major tax categories showed growth: domestic VAT increased by 4%, domestic consumption tax by 2.4%, corporate income tax by 1.9%, and personal income tax by 11.5%, with respective increases of 0.4, 0.2, 1.1, and 1.8 percentage points compared to the previous nine months [2]. Capital Market Influence - The recovery in the capital market has significantly boosted tax revenue, particularly in the securities transaction stamp duty, which reached 162.9 billion yuan, reflecting an 88.1% year-on-year increase [3]. - The active capital market has positively impacted personal income tax and corporate income tax, with corporate income tax showing positive growth for the first time in eight months, driven by improved industrial profits [3]. Sector Performance - Tax revenue from key industries performed well: computer and communication equipment manufacturing grew by 12.7%, electrical machinery and equipment manufacturing by 7.9%, scientific research and technical services by 14.8%, and cultural, sports, and entertainment sectors by 5.7% [4]. Fiscal Expenditure Trends - General public budget expenditure for the first ten months grew by 2%, a decrease of 1.1 percentage points from the previous nine months, but spending in key areas like social security, education, and health remained strong [5]. - Notably, infrastructure-related spending in agriculture, forestry, and water management saw a decline of 9%, although the rate of decline narrowed by 2.1 percentage points compared to the previous nine months [5]. - Government fund budget revenue was 3.45 trillion yuan, down by 2.8%, while expenditure increased by 15.4% to 8.09 trillion yuan, driven by accelerated use of bond funds [5]. Future Outlook - The introduction of new policy financial tools is expected to support infrastructure investment in the fourth quarter and early next year, with a focus on improving fiscal infrastructure spending [6].

格隆汇11月17日｜财政部：1-10月，企业所得税39182亿元，同比增长1.9%；个人所得税13363亿元，同 比增长11.5%。 ...

Core Viewpoint - The article discusses the tax policies related to cross-border trade, focusing on five key questions regarding the taxation of rental income and related issues [2]. Group 1: Taxation of Rental Income - For one-time rental income received across fiscal years, the value-added tax (VAT) should be declared and paid in the month the income is received, as per the relevant regulations [8]. - One-time rental income can be recognized and reported in installments over the lease term, provided the contract specifies that the rental period spans multiple years and the payment is made in advance [9][10]. - The stamp duty on rental contracts is applicable and can be assessed quarterly, annually, or per transaction, according to the stipulations in the stamp tax law [10].

Group 1 - The article discusses the tax obligations for foreign enterprises providing services in China, particularly focusing on the withholding tax on corporate income [5][6][9] - It outlines the procedures for converting foreign currency payments into RMB for tax calculations, specifying the exchange rate to be used based on the date of the tax obligation [5][6] - The article references relevant tax regulations, including the "Interim Measures for Tax Administration of Non-Resident Enterprises Engaged in Contracting Projects and Providing Services" [9][14] Group 2 - It explains how to handle the taxation of rental income that spans multiple years, indicating that such income should be reported in the month it is received [14][15] - The article clarifies the conditions under which stamp duty applies to contracts, emphasizing that it is based on the actual contract amount [16][17] - It also addresses the timing of VAT obligations for rental income, stating that the tax obligation arises when the payment is received or when an invoice is issued [14][15]

Group 1 - The article discusses the recognition of rental income according to the Corporate Income Tax Law of the People's Republic of China, stating that rental income is derived from the use rights of fixed assets, packaging materials, or other tangible assets [2] - It emphasizes that rental income should be recognized based on the payment date agreed upon in the contract with the lessee [2] - The article references a notification from the State Administration of Taxation regarding the confirmation of rental income, highlighting that if the lease term spans multiple years and the rent is paid in advance, the income recognition should align with the principle of matching income and expenses [2]

Group 1 - The article discusses the definition and classification of telecommunication services, which include basic telecommunication services and value-added telecommunication services [6][7][8][10]. - Basic telecommunication services involve voice call services and the leasing or selling of bandwidth and other network elements [9]. - Value-added telecommunication services encompass services such as SMS, MMS, data transmission, and internet access [11][12]. Group 2 - The article outlines the regulations regarding rental income as per the Corporate Income Tax Law, stating that rental income is recognized based on the payment date agreed upon in the contract [17][18]. - It specifies that if the rental agreement spans multiple years and the rent is paid in advance, the income can be recognized evenly over the rental period [18].

Core Viewpoint - The article discusses the continuation of tax exemption policies for cultural publications, specifically focusing on the VAT exemption for books and related materials until December 31, 2027 [2]. Group 1: Tax Policies - Publications are defined as books, newspapers, periodicals, audio-visual products, and electronic publications published according to the regulations of the State Council's publishing administration [2]. - From now until December 31, 2027, there will be no VAT imposed on the wholesale and retail of books [2]. - Subscription certificates between various issuing units and between issuing units and subscribers or individuals are temporarily exempt from stamp duty [2]. - Electronic publications that have already benefited from VAT refund policies as software products cannot apply for the VAT pre-collection and post-refund policy under this announcement [2].

Group 1 - The article discusses the taxation of property, specifically how to calculate property tax when replacing auxiliary equipment and facilities, stating that the value of the original equipment can be deducted from the property value [3] - It clarifies that during rent-free periods for leased properties, the property owner must pay property tax based on the original value of the property [3] - The article states that underground facilities with housing functions are subject to property tax, including those connected to above-ground buildings [3] Group 2 - It explains that the cost of acquiring land use rights should be included in the property value for tax purposes, regardless of accounting treatment [3] - The article specifies that for land plots with a floor area ratio below 0.5, the land area for tax calculation should be based on twice the building area [3]