欢迎扫描下方二维码关注： 支持单位：北京税务 往期回顾 漫解税收｜税收完税证明如何开具？ 来源 国家税务总局 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。 ■ E 需要符合哪些条件才属于小型微 利企业? 小型微利企业,是指从事国家非限制和 禁止行业,且同时符合年度应纳税所得额 不超过300万元、从业人数不超过300 人、资产总额不超过5000万元等三个条件 的企业。 ≤ 300元元 ≤ 300人 ≤ 5000万元 E 企业享受小型微利企业所得税优 惠政策,是否受征收方式的限定? 不受征收方式限定。无论企业所得税实 行 查 账 征 收 方 式 还 是 核 定 征 收 方 式 的 企 业,只要符合条件,均可以享受小型微利 企业所得税优惠政策。 如果想享受小型微利企业所得税 优惠政策,需要备案吗? 不需要,企业享受该优惠事项采取"自 行判别、申报享受、相关资料留存备查" 的办理方式,企业只需通过填写企 ...

Core Viewpoint - The article discusses the tax incentives for enterprises engaged in agriculture, forestry, animal husbandry, and fishery projects, highlighting the specific conditions under which these enterprises can enjoy exemptions or reductions in corporate income tax [1][2]. Tax Incentives Overview - Enterprises involved in agriculture, forestry, animal husbandry, and fishery can benefit from corporate income tax exemptions or reductions as per the relevant laws [1]. - The specific projects eligible for tax incentives include the cultivation of various crops, breeding of new crop varieties, cultivation of medicinal herbs, and livestock farming [1][2]. Specific Tax Exemption Conditions - Tax exemptions apply to: 1. Cultivation of vegetables, grains, tubers, oilseeds, legumes, cotton, hemp, sugar crops, fruits, and nuts [1]. 2. Breeding of new crop varieties and medicinal herbs [1]. 3. Forestry activities including tree cultivation and management [7]. 4. Livestock and poultry farming under a "company + farmer" model [10] [1]. - Enterprises involved in restricted or prohibited projects are not eligible for these tax benefits [2]. Initial Processing Exclusions - Certain initial processing activities do not qualify for tax incentives, such as: 1. Canned vegetables and ground horticultural plants [11]. 2. Refined vegetable oils and processed teas [12]. 3. Various processed animal products [13]. 4. Processed aquatic products [13] [12]. Documentation and Compliance - Enterprises must maintain proper documentation to qualify for tax incentives, including: 1. Relevant qualification certificates for agricultural activities [14]. 2. Contracts with farmers in the "company + farmer" model [14]. 3. Detailed descriptions of agricultural processing projects [14]. 4. Proof of production sites and land use rights [14].

欢迎扫描下方二维码关注： 根据《国家税务总局关于开具<无欠税证明> 有关事项的公告》(国家税务总局公告2019年第 47号),纳税人申请开具无欠税证明,资料提供如 下: 四、已实行实名办税的纳税人:办税人员持 有效身份证件直接申请开具,无需提供登记证照 副本或税务登记证副本。 未办理实名办税的纳税人区分以下情况提 供相关有效证件: (一) 单位纳税人和个体工商户,提供市场 监管部门或其他登记机关发放的登记证照副本 或税务登记证副本,以及经办人有效身份证件; 登录电子税务局,点击【我要办税】 -【证明开 具】-开具税收完税 (费) 证明 【开具无欠税证明】 第二步 进入开具无欠税证明功能模块。(如申请人 不存在未办结事宜,跳转到无欠税证明预览界 面,如申请人存在未办结事宜,则展示纳税人的 末尽事项详情界面) 情形一 若不存在未办结事宜,直接进入开 具无欠税证明界面,点击【下载】可下载PDF格式 表单。 (二)自然人纳税人,提供本人有效身份证 件;委托他人代为申请开具的,还需一并提供委 托书、委托人及受托人有效身份证件。 申请开具《无欠税证明》,可以通过电子税 务局 【我要办税】 -【证明开具】 模块办理, 操作 ...

Core Viewpoint - The article discusses the tax policies aimed at supporting small and micro enterprises, specifically the reduction of corporate income tax for qualifying businesses until December 31, 2027 [10]. Group 1: Tax Policy Details - Small and micro enterprises can calculate their taxable income at a reduced rate of 25% and pay corporate income tax at a rate of 20% [10]. - The criteria for qualifying as a small micro enterprise include an annual taxable income not exceeding 3 million yuan, a workforce of no more than 300 employees, and total assets not exceeding 50 million yuan [11]. Group 2: Calculation and Reporting - The number of employees and total assets should be determined based on the average values for the year, calculated using the formula: Quarterly Average = (Beginning Value + Ending Value) ÷ 2 [12]. - Small micro enterprises can enjoy tax benefits during both prepayment and annual settlement of corporate income tax without needing to file for approval; they simply need to fill out the relevant sections of the corporate income tax return [13]. Group 3: Submission Process - Upon logging into the national electronic tax bureau, enterprises can use a simplified reporting method that automatically assesses eligibility based on input data such as workforce size and total assets [14]. - If the enterprise meets the criteria, the system will automatically calculate the tax reduction and the amount of tax owed, allowing for easy submission of the tax return [16][17]. Group 4: Important Dates - The deadline for tax submissions has been extended to October 27, and enterprises are advised to plan their submissions accordingly to avoid congestion [21].

Core Viewpoint - The article provides a detailed guide on how to change tax personnel information through the national unified electronic tax bureau, emphasizing the importance of proper procedures and confirmations during the process [1]. Group 1: Methods for Changing Tax Personnel Information - Method 1: Authorized personnel such as the legal representative, financial officer, or administrator can change tax personnel information via the "Account Center" in the electronic tax bureau, requiring confirmation from the tax personnel [3][4]. - Method 2: Authorized personnel can also use the "Tax-related Market Entity Identity Information Change" module to modify tax personnel information [6]. Group 2: Step-by-Step Instructions - For Method 1, the process involves logging into the electronic tax bureau, navigating to the "Account Center," and selecting "Personnel Permission Management" to add or modify tax personnel [4][5]. - For Method 2, the authorized personnel must log in, access the "Tax-related Market Entity Identity Information Change" section, and follow prompts to update the necessary information [6]. Group 3: Confirmation Process - Changes initiated by the enterprise require the new tax personnel to log in and confirm their association with the enterprise, ensuring a dual confirmation process [5]. - If the tax personnel initiates the change, the enterprise's authorized personnel must confirm the request in the "Pending Confirmation Tax Personnel" module [5]. Group 4: Important Reminders - It is crucial to ensure that the changes are confirmed by both parties to maintain accurate tax records and compliance [5]. - The article also highlights the importance of timely submissions and adjustments, especially with the upcoming tax deadlines [25].

Group 1 - The new deadline for social insurance fee payment for employers in Guangxi is set to be the 25th of each month, starting from December 2023 [2] - Failure to declare and pay social insurance fees by the 25th will be considered as not complying with the tax declaration deadline [2] - Employers can apply for a review of their tax credit rating if they miss the payment deadline due to adding new employees after the 25th [2] Group 2 - Late declaration of social insurance fees results in a deduction of 5 points from the tax credit rating [2] - Late payment of declared or approved deferred tax fees also incurs a 5-point deduction [2] - If multiple types of taxes are overdue in a month, only one deduction of 5 points will be applied [2] Group 3 - There are specific criteria for restoring tax credit points after a deduction, including correcting within 3 days to regain 5 points [2] - For corrections made within 30 days involving tax amounts under 2000 yuan, 5 points can be restored; otherwise, 4 points are restored [2] - Corrections made after 90 days will restore fewer points, with a maximum of 2 points for late corrections [2] Group 4 - The article discusses tax incentives for agricultural enterprises, including exemptions from corporate income tax for various agricultural activities [10][16] - Specific activities such as the cultivation of vegetables, grains, and livestock breeding are eligible for tax exemptions [10][16] - Certain agricultural services, including irrigation and veterinary services, also qualify for corporate income tax exemptions [12][16] Group 5 - There are also provisions for reduced corporate income tax rates for specific agricultural projects, such as flower and tea cultivation [17][22] - The legal basis for these tax incentives includes the Corporate Income Tax Law and related announcements from the State Administration of Taxation [23]

欢迎扫描下方二维码关注： 来源： 北京税务 进口软件进行本地 化改造后再卖也能 那我们进口软件，自 享受，但是如果只 己再进行一些改造后 进行汉字化处理是 再卖，能享受吗? 不能享受的。 知识点: 增值税一般纳税人将进口软件产品进 行本地化改造后对外销售，其销售的软件 产品同样可享受增值税即征即退政策。 注 意： 本地化改造是指对进口软件产品进行 重新设计、改进、转换等，单纯对进口软 件产品进行汉字化处理不包括在内。 哦,那我们享受软件 产品即征即退政策需 要满足什么条件吗? 需要取得软件产业主管部 门颁发的《软件产品登记 证书》或著作权行政管理 部门颁发的《计算机软件 著作权登记证书》。 0 0 是，就是一般纳税人 卖自己开发的软件， 按13%缴税,税负超 3%的部分，可以申 ,请退税。 知识点: 软件产品即征即退: 增值税一般纳税 人销售其自行开发生产的软件产品，按 13%税率征收增值税后，对其增值税实际 税负超过3%的部分实行即征即退政策。 11 纳税人销售的软件产品为其自行开发 生产，且享受增值税即征即退政策的软件 产品，需取得著作权行政管理部门颁发的 《计算机软件著作权登记证书》。 知识点: 当期增 ...

Group 1 - The article discusses the regulations regarding idle land in China, specifically focusing on the penalties for not commencing development within the stipulated time frame [2][5][6] - According to the law, if the development does not start within one year after the agreed date, a fee of up to 20% of the land transfer price can be imposed as an idle land fee [2][7] - The management of idle land fees has been transferred to tax authorities since July 1, 2021, as per the notification from the Ministry of Finance [2][4] Group 2 - The legal basis for the idle land fee includes the "Land Management Law" and the "Urban Real Estate Management Law" [3] - Key documents related to the idle land fee include the "Idle Land Disposal Measures" and various notifications from the Ministry of Finance and other governmental bodies [4] - The idle land is defined as state-owned construction land that has not commenced development for over one year or has insufficient development progress [6] Group 3 - The idle land fee is calculated at 20% of the land transfer or allocation price [7] - There are exemptions for non-profit elderly care and medical institutions, which are fully exempt from the idle land fee, while for-profit institutions are charged at half the rate [7] - Properties and land used for community services such as elderly care and childcare are also exempt from the idle land fee [7]

Core Viewpoint - The article discusses various tax incentives and policies aimed at supporting small-scale taxpayers, micro-enterprises, and individual businesses, with a focus on reducing tax burdens and promoting growth in these sectors [4][7][11]. Tax Incentives for Small-Scale Taxpayers - Small-scale taxpayers can benefit from a reduced VAT rate of 1% on taxable sales income that would normally be taxed at 3%, effective until December 31, 2027 [4][11]. - For small-scale taxpayers, the prepayment VAT rate is also reduced from 3% to 1% [4][11]. Tax Incentives for Micro-Enterprises - Micro-enterprises can calculate taxable income at a reduced rate of 25% and pay corporate income tax at a rate of 20%, applicable until December 31, 2027 [4][5]. - Criteria for micro-enterprises include annual taxable income not exceeding 3 million yuan, a workforce of no more than 300 people, and total assets not exceeding 50 million yuan [4][5]. Tax Incentives for High-Tech Enterprises - High-tech enterprises recognized by the state can benefit from a reduced corporate income tax rate of 15% [5]. Property Transfer Tax Exemptions - Individual businesses transitioning to corporate status can transfer land and property rights without incurring deed tax or transaction fees, provided they meet specific criteria [5]. Equipment and Tool Deduction Policies - From January 1, 2024, to December 31, 2027, enterprises can deduct the full cost of newly purchased equipment and tools valued at up to 5 million yuan in the current period, without annual depreciation calculations [5]. R&D Expense Deductions - Starting January 1, 2023, enterprises can deduct 100% of actual R&D expenses that do not form intangible assets, in addition to regular deductions [5]. Individual Business Tax Benefits - Individual businesses with annual taxable income not exceeding 2 million yuan can have their personal income tax halved until December 31, 2027 [11]. - Various taxes, including resource tax and urban maintenance tax, are also halved for individual businesses until December 31, 2027 [11]. Housing Tax Policies - From December 1, 2024, individuals purchasing their only home of 140 square meters or less will pay a reduced deed tax rate of 1%, while those buying a second home will pay a rate of 1% for homes of the same size [21][22]. - Individuals selling homes purchased for over two years will be exempt from VAT on the sale [26].

Group 1 - The article discusses the taxation implications for online streamers, particularly focusing on labor contracts and income classification [2] - It outlines the tax withholding rates for labor remuneration, specifying that income not exceeding 4,000 yuan can have a deduction of 800 yuan, while income above this threshold allows for a deduction of 20% [2] - The article provides a detailed tax rate table for individual labor remuneration, indicating different withholding rates based on income brackets [2] Group 2 - It explains the tax obligations for online streamers who establish their own studios as individual businesses, highlighting the need to pay taxes based on operating income [2] - The calculation formula for taxable income includes deductions for costs, expenses, and losses, with specific provisions for special deductions [2] - The article emphasizes that if streamers have comprehensive income in a year, they can choose to deduct certain expenses from either operating income or comprehensive income, but not both [2]