欢迎扫描下方二维码关注： 、福利性补贴。 (一) 列入企业员工工资薪金制度、固定与 工资薪金一起发放的福利性补贴,符合《国 家税务总局关于企业工资薪金及职工福利费 扣除问题的通知》（国税函〔2009〕3号） 第一条规定的,可作为企业发生的工资薪金 支出,按规定在税前扣除。 (二) 不能同时符合上述条件的福利性补 贴,应作为(国税函〔2009〕3号)文件第 三条规定的职工福利费,按规定计算限额税 前扣除。 三、企业接受外部 劳务派遣用工支出: 企业接受外部劳务派遣用工所实际发生的费 用,应分两种情况按规定在税前扣除: 按照协议(合同)约定直接支付 给劳务派遣公司的费用，应作 为劳务费支出; 直接支付给员工个人的费用, 应作为工资薪金支出和职工 其中属于工资薪金支出的费用,准予计入企 业工资薪金总额的基数,作为计算其他各项 相关费用扣除的依据。 lus 企业在年度汇算清缴结束前向员 工实际支付的已预提汇缴年度工 资薪金,准予在汇缴年度按规定 扣除。 政策依据: 1.《中华人民共和国企业所得税法实施条例》 (中华人民共和国国务院令第512号) 2.《国家税务总局关于企业工资薪金和职工福 利费等支出税前扣除问题的公告 ...

Group 1 - The article discusses the policy for claiming additional deductions for R&D expenses in October, allowing companies to choose whether to apply these deductions during quarterly or monthly tax filings [2] - Companies can deduct 100% of R&D expenses that do not form intangible assets, and 200% for those that do, with specific rates for integrated circuit and industrial mother machine companies [3] - Different forms of R&D activities have distinct deduction rules, including commissioned R&D and collaborative R&D, with specific percentages applicable for domestic and overseas activities [4][5] Group 2 - The article outlines the types of expenses that can be included in R&D cost calculations, such as personnel costs, direct input costs, and depreciation of equipment used for R&D [7][8] - A detailed process for filing the tax deduction is provided, including steps to fill out the tax declaration form correctly [9] - The article emphasizes the importance of accurate expense categorization to maximize tax benefits under the R&D expense deduction policy [6]

Core Viewpoint - The article discusses common misconceptions regarding corporate income tax loss carryforwards and provides clarifications on tax deduction eligibility based on specific scenarios and regulations [9]. Summary by Sections Corporate Income Tax Loss Carryforward Misconceptions - The article outlines four common misconceptions related to corporate income tax loss carryforwards, emphasizing the importance of understanding the regulations to avoid errors [9]. Tax Deduction Eligibility - It is clarified that expenditures incurred domestically that do not fall under taxable items can still be used as tax deduction vouchers if they comply with the regulations set by the tax authority [13]. - An example is provided where Company A purchases gift cards for employee benefits, totaling 100,000 yuan, and receives a non-taxable VAT invoice. This invoice can be used as a tax deduction voucher as long as the expenditure is genuine and related to business operations [14]. Invoice Compliance - The article stresses that invoices must meet specific criteria to be valid for tax deductions. For instance, invoices lacking the taxpayer identification number or full name of the payer are not acceptable for reimbursement [16][17]. - It is also noted that any changes to the product name or amount on the invoice are not permitted, and detailed addresses must be included for real estate rental invoices [17][18].

Core Viewpoint - The article discusses the launch of an intelligent pre-filling feature for environmental protection tax declaration using the pollutant coefficient method, effective from October 1, 2025, allowing users to automatically obtain relevant pollution coefficients by selecting related information [2]. Summary by Sections Introduction - The electronic tax bureau has introduced a new feature for environmental protection tax declaration that simplifies the process by automatically filling in pollutant coefficients [2]. Operation Steps - Step 1: Log into the national unified electronic tax bureau and navigate to the tax declaration section [4]. - Step 2: Access the property and behavior tax source collection and combined declaration interface, select "Environmental Protection Tax," and confirm [7]. - Step 3: After selecting the tax type, enter the environmental protection tax source detail collection page [8]. - Step 4: Fill in or select enterprise basic information and add new tax sources [10]. - Step 5: Enter the pollutant information and select the pollutant name and calculation method [10]. - Step 6: Access the intelligent pre-fill page, select the national standard industry, and fill in required fields to automatically obtain the production and pollutant coefficients [12]. - Step 7: After completing the pollutant source information collection, return to the tax source detail page to save and proceed to the tax declaration interface [14]. - Step 8: In the declaration calculation and exemption information page, calculate the pollutant declaration [15]. - Step 9: Choose between production and pollutant coefficients for the pollutants and automatically calculate the tax amount due [16].

Group 1 - The article defines "fake invoicing" as issuing invoices that do not match actual business activities, which is prohibited by the "Invoice Management Measures of the People's Republic of China" [2][4] - Common scenarios of fake invoicing include no actual business transactions, discrepancies in product names, and mismatched invoicing entities [3][4] - The penalties for fake invoicing can include confiscation of illegal gains, administrative fines ranging from 50,000 to 500,000 yuan depending on the amount involved, and criminal charges leading to imprisonment [4][5][7] Group 2 - The criminal law stipulates that issuing fake VAT invoices or those used to fraudulently obtain export tax refunds can result in imprisonment of up to three years or fines ranging from 20,000 to 200,000 yuan [5][6] - More severe penalties apply for larger amounts or particularly serious circumstances, with potential imprisonment of three to ten years or even life imprisonment [5][8] - Companies found guilty of such offenses may face fines and their responsible personnel may also be subject to imprisonment [7][8]

Core Viewpoint - The article discusses various tax exemptions and regulations related to value-added tax (VAT) for different sectors and types of income, highlighting specific categories that are exempt from VAT. Group 1: VAT Exemptions for Individuals and Businesses - Individuals with sales revenue not exceeding 100,000 yuan from goods, services, or intangible assets are exempt from VAT [3] - Rental income from real estate, if received in a lump sum and averaged over the lease term, is exempt from VAT if the monthly income does not exceed 100,000 yuan [3] - Agricultural producers selling their own primary agricultural products are exempt from VAT [3] Group 2: Specific Exemptions in Various Sectors - Exemptions include sales of agricultural films, seeds, pesticides, and agricultural machinery [4] - Certain medical services and funeral services are also exempt from VAT [4] - Income from the transfer of copyright and technical services related to family property division is exempt from VAT [4] Group 3: Exemptions for Specific Products and Services - Feed products such as mixed feed, compound feed, and concentrated feed are exempt from VAT [4] - Non-powered hand tractors and three-wheeled agricultural transport vehicles are included in the VAT exemption list [4] - Exemptions also apply to imported goods and equipment donated by foreign governments and international organizations [4]

Group 1 - The article discusses the taxation of solid waste based on its discharge volume, emphasizing the calculation formula for environmental protection tax [4] - Taxpayers must report the generation volume of taxable solid waste in cases of illegal dumping or false tax declarations [5] - Enterprises that store or dispose of solid waste in compliance with national and local environmental standards are exempt from paying the corresponding environmental protection tax [6] Group 2 - Taxpayers can enjoy exemptions from environmental protection tax if they comprehensively utilize solid waste that meets environmental standards [6] - When transferring taxable solid waste to other units for storage, disposal, or comprehensive utilization, the transfer volume is included in the current taxable solid waste storage, disposal, or utilization volume [6]