欢迎扫描下方二维码关注： 元的部分 超过960000元的部分 181920 45 02 签订劳务合同 A > D 网络主播与平台或机构签订劳务合同 的情况下,收入属于劳务报酬,需按 次或按月预扣预缴,等到下年度进行 个税综合所得汇算清繳。 每次(月)收入不超过4000元的,减 除费用按800元计算;每次(月)收 入4000元以上的,减除费用按收入的 20%计算。 应纳税所得额=劳务报酬收入-减除费 个人所得税预扣率表二 (居民个人劳务报酬所得预扣预缴适用) 预扣率 预扣预缴应纳税所得额 速算扣除数 级数 (%) 不超过20000元的 20 0 1 超过20000元至50000 2 30 2000 元的部分 3 超过50000元的部分 40 7000 自主创业的网络主播 03 成立工作室 ▶▷▶▶ 网络主播成立的工作室作为个体工商 户、个人独资企业、合伙企业,需要 以个人经营所得缴纳个税。 计算公式 经营所 成本、费 投资者减 - 得收入 用及损失 除费用 应纳税 li 所得额 专项附 - 依法确定的 专项扣除 - 加扣除 其他扣除 (专项附加扣除在办理汇算清缴时减除) 其中,如果网络主播在当年度取得有 综合所 ...

欢迎扫描下方二维码关注： 供稿：青岛税务 审核：青岛市税务局纳税服务和宣传中心 编发：青岛市税务局纳税服务和宣传中心 来源 青岛税务 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。 相关政策 企业从事农、林、牧、渔业项目的所得,可 以免征、减征企业所得税。 (一)企业从事下列项目的所得,免征企业所 得税: 1.蔬菜、谷物、薯类、油料、豆类、棉花、 麻类、糖料、水果、坚果的种植; 8.远洋捕捞。 (二)企业从事下列项目的所得,减半征收企 业所得税: 1.花卉、茶以及其他饮料作物和香料作物的 种植: り 短 半 半 中 大 中 一 /马 小 小 下 7 P 小 小 / 7 / 7 / 7 / 7 / 7 / 7 / 7 / 7 / 7 / 7 / 7 / 7 / 7 / 7 / 7 / 7 / 7 / 7 / 7 企业从事国家限制和禁止发展的项目,不得 享受本条规定的企业所得税优惠。 2.农作物新品种 ...

Policy Regulations - Generally, paper invoices cannot be issued across provinces, regions, or municipalities unless specified by the State Council's tax authorities [3] - Local tax authorities may establish rules for issuing paper invoices across cities or counties within the same province [3] Example Scenario - A company registered in Guangdong (Company A) cannot issue a paper invoice in Guangxi for services provided to another company (Company B) registered in Guangxi, as Company A must issue the invoice within Guangdong [4] Penalties for Violations - Violating the regulations can lead to a fine of up to 10,000 yuan, and any illegal gains may be confiscated [5] - It is crucial for entities to ensure that invoices are issued in compliance with the location requirements to avoid penalties [5]

Core Viewpoint - The article emphasizes the importance of retaining specific documentation for corporate income tax filing and compliance, particularly regarding tax incentives and exemptions available to enterprises in China [1][2][3]. Group 1: Tax Filing and Documentation Requirements - Enterprises must submit their annual corporate income tax returns within five months after the end of the fiscal year, along with financial reports and other relevant documents [1]. - Companies enjoying tax incentives must retain documentation for verification, including investment agreements and financial records related to tax-exempt income [1][2]. Group 2: Tax Incentives for Enterprises - Resident enterprises are exempt from corporate income tax on equity investment income from other resident enterprises, provided certain conditions are met, such as holding shares for over 12 months [1]. - Companies that employ disabled individuals can deduct 100% of the wages paid to these employees from their taxable income, subject to specific documentation requirements [2]. - Income from agricultural, forestry, animal husbandry, and fishery projects is exempt from corporate income tax, with certain conditions allowing for reduced tax rates [3].

Core Viewpoint - The article discusses various tax incentives available for enterprises in China, particularly focusing on corporate income tax exemptions and deductions for specific activities and investments [3][5][7]. Group 1: Tax Incentives for Corporate Investments - Resident enterprises are exempt from corporate income tax on equity investment income such as dividends and bonuses from other resident enterprises, provided certain conditions are met [3]. - The exemption does not apply to investment income from publicly traded stocks held for less than 12 months [3]. Group 2: Documentation Requirements for Tax Benefits - Key documentation required for claiming tax benefits includes the latest articles of association of the invested enterprise, profit distribution resolutions, and tax declaration forms [4][6]. - For investments in disabled employees, documentation must include proof of social insurance payments and labor contracts with disabled workers [8]. Group 3: Tax Exemptions for Agricultural Activities - Enterprises engaged in various agricultural activities, including the cultivation of vegetables, grains, and livestock, are exempt from corporate income tax [7]. - Enterprises involved in specific agricultural projects may benefit from reduced tax rates under certain operational models [7].

Group 1 - The article discusses the definition and scope of specialized equipment, which refers to equipment purchased and used by enterprises that meet specific criteria outlined in government notifications [2] - Specialized equipment can undergo digital and intelligent transformation, which involves using information and digital technologies to improve the equipment's performance and operational efficiency [3] - The transformation process includes data collection, transmission, storage, analysis, intelligent control, and digital security measures to enhance the equipment's capabilities [5] Group 2 - The article addresses common questions regarding the investment in digital and intelligent transformation of specialized equipment, clarifying what constitutes eligible expenses [6] - It explains that enterprises must use the transformed specialized equipment themselves to enjoy tax benefits, and if they transfer or lease the equipment within five years, they must stop enjoying the benefits and repay any tax credits [6] - The article also states that investments made using government funding for the transformation cannot be used to offset the enterprise's taxable income for the year [6]

Group 1 - The article discusses tax exemptions for enterprises engaged in the initial processing of agricultural products, specifically under the guidelines set by the Ministry of Finance and the State Administration of Taxation [3][4] - It clarifies that cooperatives or enterprises that are entrusted to process agricultural products can also enjoy tax exemptions on the processing fees received, provided they comply with the specified regulations [3] - The article mentions that eligible enterprises or organizations can choose between a one-time deduction policy for equipment and tools or an accelerated depreciation policy for fixed assets [4] Group 2 - The article references specific regulations, including the announcement by the Ministry of Finance and the State Administration of Taxation regarding the deduction policies for equipment and tools [5] - It highlights the legal framework governing corporate income tax, including relevant articles from the Corporate Income Tax Law [6]

Core Viewpoint - The article discusses the tax implications for companies engaged in the sale of turf grass, clarifying that such activities do not qualify for corporate income tax exemptions under current regulations [3][6]. Group 1: Tax Exemption Criteria - According to the Corporate Income Tax Law Implementation Regulations, certain agricultural activities are exempt from corporate income tax, including the cultivation of vegetables, grains, and fruits [3]. - Activities that are eligible for a reduced corporate income tax rate include the cultivation of flowers and tea, as well as marine and inland aquaculture [5]. Group 2: Specific Case of Turf Grass - The sale of turf grass is not included in the list of activities that qualify for tax exemptions or reductions, meaning companies involved in this sector are subject to standard corporate income tax rates [6].

Core Viewpoint - The article discusses the tax benefits available to companies engaged in agricultural activities, particularly those using the "company + farmer" model, and outlines the specific conditions under which these benefits can be claimed [4][6]. Group 1: Company + Farmer Model - Companies utilizing the "company + farmer" model for livestock and poultry farming can enjoy corporate income tax reductions as they bear most operational risks and responsibilities despite not directly engaging in farming [4]. Group 2: Tax Exemptions in Agriculture - Income derived from the breeding of new crop varieties and the cultivation and planting of timber is exempt from corporate income tax, covering activities from breeding to the sale of seeds and seedlings [5]. - Income from the handling of livestock and poultry waste is also eligible for tax benefits, categorized under livestock and poultry farming [6]. Group 3: Agricultural Product Processing - The scope of initial processing of agricultural products is defined by specific regulations, allowing companies to benefit from tax exemptions when they engage in activities such as replanting or breeding purchased agricultural products without significantly increasing their value [6]. - Direct sales of purchased agricultural products do not qualify for tax exemptions under agricultural project policies [6]. Group 4: Accounting and Reporting Requirements - Companies involved in different tax policy projects must maintain separate accounting records for each project to accurately calculate tax bases and benefits [7]. - The process for claiming tax benefits involves self-assessment and reporting, with relevant documentation retained for review [7].

Core Viewpoint - The article discusses the new changes in the corporate income tax annual reconciliation process for 2024, particularly focusing on the tax incentives for integrated circuit and software companies, as well as the updated reporting requirements introduced by the State Taxation Administration [1][4]. Summary by Sections Tax Incentives for Software and Integrated Circuit Companies - The state encourages software companies to enjoy tax reductions, including a two-year exemption from corporate income tax starting from the profit-making year, followed by a 50% reduction for the next three years at a statutory rate of 25% [2][3]. - Integrated circuit production companies with a line width of less than 28 nanometers can be exempt from corporate income tax for the first ten years if their operational period exceeds 15 years, starting from January 1, 2020 [2][3]. - For integrated circuit projects with a line width of less than 65 nanometers, the first two years are exempt from corporate income tax, and the next three years are taxed at a reduced rate of 12.5% [2][3]. Reporting Changes - The announcement includes revisions to the corporate income tax annual declaration forms, specifically the cancellation of the "Income Tax Exemption Detail Table" and the introduction of the "Software and Integrated Circuit Enterprise Incentive Situation and Detail Table" [4][5]. - Taxpayers must select the appropriate incentive code based on their enterprise type and actual business conditions from the new "Software and Integrated Circuit Enterprise Incentive Code Table" [4][5]. Case Study - A company classified as a state-encouraged software enterprise reported a revenue of 5 million yuan and incurred costs totaling 1.3 million yuan, resulting in a tax exemption of 250,000 yuan for the year 2024 under the two-year exemption policy [6][7]. Additional Information - The article emphasizes the importance of understanding the new tax policies and reporting requirements to ensure compliance and maximize available tax benefits for eligible enterprises [1][4].