欢迎扫描下方二维码关注： 图片 热点梳理 图片 问答来啦 我公司在外地成立独立核算的分支机构，是否应当独立计算申报并就地缴纳企业所得税？分支机构是否可以独立享受小型微利企业所 得税减免政策？这一期，申税小微汇总了 纳税企业总分机构热点问答， 一起来了解一下吧~ 图片 1. 我公司在外地成立独立核算的分支机构，是否应当独立计算申报并就地缴纳企业所得税 ？ 答 ： 居民企业在中国境内跨地区（指跨省、自治区、直辖市和计划单列市）设立不具有法人资格分支机构的，该居民企业为跨地区 经营汇总纳税企业，除另有规定外，其企业所得税征收管理适用国家税务总局公告2012年第57号的规定（统一计算、分级管理、就地预 缴、汇总清算、 财政调库 ）。因此，分支机构是否独立核算，不影响所得税汇总缴纳。 以总机构名义进行生产经营的非法人分支机构，无法提供汇总纳税企业分支机构所得税分配表，也无法提供本办法第二十三条规定 相关证据证明其二级及以下分支机构身份的，应视同独立纳税人计算并就地缴纳企业所得税 。 12366 图片 2. 分支机构是否可以独立享受小型微利企业所得税减免政策 ？ 答： 现行企业所得税实行法人税制，企业应以法人为主体，计算 ...

Group 1 - The tax basis for purchased fixed assets includes the purchase price, related taxes, and other expenses directly attributable to making the asset ready for use [3] - The tax basis for self-constructed fixed assets is based on expenditures incurred before the completion settlement [3] - For finance-leased fixed assets, the tax basis is determined by the total payments specified in the lease contract and related costs incurred during the contract signing [3] Group 2 - Depreciation for fixed assets should start from the month following their use and stop from the month following their cessation of use [4] - The minimum depreciation period for buildings is 20 years, while for machinery and equipment, it is 10 years [4] - Certain fixed assets, such as unused assets and those leased under operating leases, cannot be depreciated for tax purposes [4] Group 3 - Expenditures for the reconstruction of fixed assets that change the structure or extend the useful life are considered long-term deferred expenses [5] - Major repair expenditures that exceed 50% of the tax basis of the fixed asset and extend its useful life by more than 2 years should be amortized over the remaining useful life of the asset [5] - Other expenditures that should be treated as long-term deferred expenses must be amortized over a minimum of 3 years [5] Group 4 - The tax basis for purchased intangible assets includes the purchase price, related taxes, and other expenses necessary to make the asset ready for use [6] - Intangible assets are amortized using the straight-line method starting from the month they are put into use [6] - The minimum amortization period for intangible assets is 10 years, unless specified otherwise by law or contract [6] Group 5 - The tax basis for purchased biological assets includes the purchase price and related taxes [7] - Depreciation for biological assets should start from the month following their use and stop from the month following their cessation of use [7] - The minimum depreciation period for timber biological assets is 10 years, while for livestock, it is 3 years [7] Group 6 - Investment assets are classified as assets formed from equity and debt investments [8] - The cost of investment assets acquired through cash payments is based on the purchase price [8] - The cost of investment assets obtained through non-cash means is based on the fair value of the asset and related taxes [8] Group 7 - The cost of inventory obtained through cash payments includes the purchase price and related taxes [9]

欢迎扫描下方二维码关注： 往期推荐 // | 问答｜个体工商户需要申报的主要税费种有哪些？申报期限是什么？ | | --- | | 问答｜个体工商户未按时办理申报怎么处理？ | | 问答｜个体工商户个人所得税生产经营所得征收方式有几种？ | | 问答｜我是定期定额纳税人，假如有一个月我的销售额超过了核定额度，需要补税吗？ | | 问答｜个体户生产经营所得税如何计算？ | | 问答｜季度申报与月度申报的区别？ | | 问答｜目前有哪些普惠性税费优惠政策？ | | 问答｜针对重点群体目前有哪些税费优惠政策？ | | 问答｜个体工商户领了营业执照之后，需要去税务机关办理税务登记吗？ | | 问答｜个体工商户能申请成为增值税一般纳税人吗？ | | 问答｜个体工商户可以开增值税专用发票吗？ | | 问答｜个体工商户如何申请成为小规模纳税人？ | | 问答｜个体工商户是否可以使用电子发票？发票如何申领和开具？ | | 问答｜个体工商户注销，需要先办理税务注销吗，应当如何办理税务注销？ | ▲戳蓝色字关注蓝色柳林财税室 为方便个体工商户快速获取最新、最关切的税费政策解答，助力个体工商户高质量发展，宁波税务推出"个体工商户热 ...

欢迎扫描下方二维码关注： ↑ 点击上方 " 蓝色柳林财税室 " 关注我们 工程项目实行施工总承包的,则由施工总承包单 位作为该项目工程施工扬尘的纳税人。 纳税期限 施工扬尘环境保护税按月计算,按季申报缴纳。 纳税义务发生时间为工程项目实际开工之日,一 般以工程项目施工合同等相关资料载明的工程项目施 工起始时间为准。 纳税义务终止时间为工程项目实际完工之日,一 般以施工单位提交的竣工验收申请等相关资料载明的 工程项目竣工时间或落款时间为准。 e T. 应纳税额计算 计算公式 施工扬尘产生 每月施工 施工面积 SQ 系数 X (1 - 削减比例) 扬尘排放量 = (平方米) (千克 / 平方米) (千克) 每月施工扬尘 4 每月应缴纳 1.2 排放量 税额 (千克) (千克) 注: 计算施工扬尘环境保护税时, 应按月连 续计算，不考虑公休日、法定节假日（除春节假 期）、政策性大型活动等停工因素。确因自然灾 害、公共卫生事件、意外事故、专项整治、经营 困难、春节假期等重大原因导致当月实际施工天 数不足15天的，当月可减半计算施工扬尘环境保 护税; 不足5天的, 当月可按零排放计算施工扬尘 环境保护税，但均需留存相关 ...

市场共识原本预期企业税率仅会温和上调，并伴有新的股息分离征税方案。Lombard Odier驻新加坡的 宏观策略师Homin Lee指出，此次提案对市场共识构成了"负面意外"，KOSPI指数因此出现一次性调整 是合理的。 韩国李在明政府上任仅两个月，意外推出全面加税计划，内容包括大幅下调资本利得税起征点、提高证 券交易税及企业所得税最高税率。此举激起民众强烈反对，一份要求撤回该计划的国民请愿书签名人数 迅速突破12万。 韩国总统李在明上任仅两个月，其政府意外抛出的全面增税方案，与其竞选时"股市5000点"的承诺背道 而驰。最新消息显示，一份旨在叫停韩国政府新资本利得税计划的国民请愿书，已获得超过12万民众签 名支持。这一数字远超将议案提交国会委员会审议所需的5万人门槛，预示着该计划的推行将面临巨大 政治阻力。这对于执政党是否有决心推动提案通过是个考验。 这场风波的导火索，是李在明政府于上周四晚间意外宣布的加税方案，该方案直接导致韩国股市KOSPI 在上周五暴跌3.9%，创下今年4月以来的最大单日跌幅。 上周四，据韩国财政部发布的声明，该计划包括大幅下调资本利得税起征门槛、提高证券交易税以及上 调企业所得税最高 ...

Group 1 - Over 120,000 people in South Korea have signed a petition to halt the recently announced capital gains tax increase plan, surpassing the required 50,000 signatures for parliamentary review [1] - The South Korean stock market experienced a significant decline of 3.9%, marking the largest drop since April of this year [1] Group 2 - The tax increase plan announced by the South Korean Ministry of Finance includes a substantial reduction of the capital gains tax threshold from 5 billion KRW to 1 billion KRW (approximately 714,000 USD), an increase in the securities transaction tax rate from 0.15% to 0.2%, and a rise in the maximum corporate income tax rate from 24% to 25% [2] - New rules for dividend income tax have been introduced, imposing a 20% tax on dividend income between 20 million and 300 million KRW, and a 35% tax on amounts exceeding 300 million KRW [2] Group 3 - The unexpected tax increase plan has severely impacted investor confidence, with market consensus initially expecting only a moderate rise in corporate tax rates and new dividend taxation proposals [3] - The proposal has faced strong opposition, particularly from retail investors, with over 30,000 signatures against the capital gains tax proposal by last Friday afternoon, indicating significant discontent among the investor community [3] - Warnings from investors and business groups suggest that this move could alienate a large and influential retail investor base and potentially weaken the competitiveness of South Korean companies, casting a shadow over the prospects for economic reform [3]

万名散户请愿反对 这项出乎意料的增税计划，严重打击了投资者的信心。Eugene Asset Management的首席投资官Seokkeun Ha表示："税收提案让投资者感到相当失望，尤其是在韩国资本市场结构性改革正在进行之际，它的出 台非常突然。" 韩国超过12万人签署了一份请愿书，要求叫停上周四晚间宣布的提高资本利得税计划。请愿书的签字人 数已超过所需的5万人，目前将递交国会委员会审议，这对于执政党是否有决心推动提案通过是个考 验。上周五韩国股市下跌3.9%，创今年4月以来的最大跌幅。 意外推出加税计划 上周四，据韩国财政部发布的声明，该计划包括大幅下调资本利得税起征门槛、提高证券交易税以及上 调企业所得税最高税率。这项增税计划是李在明政府上任后首批重大国内政策之一，旨在为财政承诺寻 找新的收入来源，以填补预算缺口。 具体来看：提案计划将股票资本利得税的起征点从现行的50亿韩元大幅下调至10亿韩元（约合71.4万美 元）。同时，证券交易税税率将从0.15%上调至0.2%。 在企业税方面，政府计划将最高企业所得税税率从24%上调至25%，逆转了前届政府的减税政策。此 外，新的股息收入税收规则也已出台，对20 ...

欢迎扫描下方二维码关注： 什么是研发费用加计扣除 研发费用加计扣除，大家听说过吗？ 今天，我们来给大家讲讲什么叫研发费用加计扣除。 想了解这个名词啊，这三个知识点需要解释一下，研发费用、加计和扣除。 研发费用 就是企业进行研究和开发活动产生的费用，比如人工、材料、 设备折旧等 加计 就是按照一定比例进行放大 扣除 就是将这笔费用去掉不算税 加计扣除是企业所得税的一种 税基式优惠方式 ，一般是指按照税法规定在实际发生支出数额的基础上，再加成一定比例，作为计算 应纳税 所得额 时的扣除数额。如对企业的研发支出实施加计扣除，则称之为研发费用加计扣除。 为啥有了这项税收优惠政策？ 主要是国家鼓励企业创新发展，提升科技竞争力，就出现了研发费用加计扣除这项税收政策。我们的量子卫星、 六代军用飞机 等高新技术 的研制，背后都有这项优惠政策的影子。企业花了100万做研发，可能可以按200万或者更高来计算费用减少利润，这样税缴的就少了。 举例说明 一家享受研发费用加计扣除的企业，税率25%，假若年度营业收入200万元，研发费用100万元。如果不适用加计扣除政策，应缴纳的企 业所得税税款为： （200-100）*25%=25万元 ...

Group 1 - The core viewpoint of the articles highlights the significant increase in individual income tax (IIT) revenue, which is primarily attributed to improved tax collection efficiency and enforcement, rather than an increase in residents' disposable income [1][5][10] - In the first half of the year, individual income tax revenue grew by 8% year-on-year, while urban residents' per capita disposable income only increased by 4.7%, indicating a disparity between income growth and tax revenue [5][10] - The increase in individual income tax is mainly driven by high-income earners, with those earning over 1 million yuan annually contributing over 50% of the total IIT revenue, despite representing only 1% of the total filers [5][10] Group 2 - The divergence between value-added tax (VAT) and corporate income tax (CIT) is notable, with VAT revenue increasing by 2.8% while CIT revenue decreased by 1.9% in the first half of the year [12][13] - This divergence is attributed to "involution" competition leading to increased revenue without corresponding profit growth, as well as one-time factors affecting CIT collection early in the year [12][13] - The overall corporate income tax revenue was negatively impacted by a reduction in tax payments from central financial enterprises, which accounted for a significant portion of the decline [13] Group 3 - Non-tax revenue experienced a decline, with a year-on-year growth of only 3.7% in the first half of the year, and a negative growth rate observed since May [17][18] - The slowdown in non-tax revenue growth is linked to diminishing support from the monetization of state-owned assets and improvements in the business environment leading to reduced administrative fees and penalties [17][18] - The revenue from state-owned resource asset usage, which constitutes a significant portion of non-tax revenue, is expected to face challenges as easily monetizable assets have already been utilized [18]

Group 1 - The core viewpoint of the article highlights that the significant increase in individual income tax (IIT) is primarily due to improved tax collection efficiency and enforcement, while the divergence between value-added tax (VAT) and corporate income tax (CIT) is mainly influenced by one-time factors at the beginning of the year. Additionally, the negative shift in non-tax revenue reflects improvements in the business environment [1][3][11]. Group 2 - In the first half of the year, national tax revenue reached 9.29 trillion yuan, showing a year-on-year decline of 1.2%, with VAT, CIT, and consumption tax growth rates at 2.8%, -1.9%, and 1.7% respectively. Despite weak growth in overall tax revenue, IIT saw a notable increase of 8% year-on-year [3][6]. - The growth in IIT is not aligned with improvements in residents' disposable income, which only increased by 4.7%. High-income earners contribute significantly to IIT, with those earning over 1 million yuan accounting for over 50% of the total IIT collected [6][10]. - The increase in IIT is attributed to several factors, including the full implementation of the "Golden Tax" Phase IV, which enhances tax collection efficiency through data integration and analysis, and the implementation of the Common Reporting Standard (CRS) for overseas income reporting [8][10]. - The rise in stock transfers and employee stock incentives, particularly in high-income cities like Beijing and Shanghai, has also contributed to the increase in IIT. In the first half of the year, Beijing's IIT revenue grew by 7.8% [10]. - The growth in dividend income from listed companies, with a total dividend payout of nearly 2.4 trillion yuan, has further supported the increase in IIT [10]. Group 3 - The divergence between VAT and CIT is unusual, with VAT growing by 2.8% while CIT declined by 1.9%. This divergence is attributed to "involution" competition leading to increased revenue without corresponding profit growth, as well as one-time factors affecting CIT collection early in the year [11][12]. - The decline in non-tax revenue, which reached 2.27 trillion yuan with a year-on-year growth of only 3.7%, is primarily due to reduced support from the monetization of state-owned assets and improvements in the business environment leading to lower administrative fees and penalties [15][16][17].