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 ...

欢迎扫描下方二维码关注： 一、基本情况 《中华人民共和国城市房地产管理法》第二十六条规定，以出让方式取得土地使用权进行房地产开发的，必须按照土地使用权出让合同 约定的土地用途、动工开发期限开发土地。 超过出让合同约定的动工开发日期满1年未动工开发的，可以征收相当于土地使用权出让金 20%以下的土地闲置费。 二、政策依据 （一）基本法律 1.《中华人民共和国土地管理法》； 2.《中华人民共和国城市房地产管理法》。 （二）主要文件 1.《国务院关于促进节约集约用地的通知》（国发〔2008〕3号）； 2.《闲置土地处置办法》（中华人民共和国国土资源部令第53号）； 1999年，自然资源部（原国土资源部）根据有关法律、行政法规，制定了《闲置土地处置办法》，并于2012年进行修订。《闲置土地 处置办法》规定，市、县自然资源部门对符合条件的国有建设用地使用权人下达《征缴土地闲置费决定书》，国有建设用地使用权人应当 自决定书送达之日起30日内，按规定缴纳土地闲置费。 3.《财政部 国家发展改革委关于减免养老和医疗机构行政事业性收费有关问题的通知》（财税〔2014〕77号）； 根据《财政部关于土地闲置费、城镇垃圾处理费划转税 ...

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 增值税小规模纳税人 适用3%征收率的应税销售收入 减按1%征收率征收增值税 适用3%预征率的预缴增值税项目 减按1%预征率预缴增值税 执行期限 执行至2027年12月31日 政策依据 《财政部 税务总局关于增值税小规模纳税人 减免增值税政策的公告》（财政部 税务总局 公告2023年第19号 ) 小型微利企业所得税优惠 政策内容 对小型微利企业减按25%计算应纳税所 得额 按20%的税率缴纳企业所得税 说明 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。 执行期限 执行至2027年12月31日 政策依据 《财政部 税务总局关于进一步支持小微企业 和个体工商户发展有关税费政策的公告》（财 政部 税务总局公告2023年第12号 ) 高新技术企业所得税优惠 政策内容 国家重点扶持的高新技术企业,符合条 件的 减按15%的税率征收企业所得税 政策依据 1《中华人民共和国企业所得税法》 2《中华人民共和国企业所得税法实施条例》 3《科 ...

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]

Core Viewpoint - The article discusses tax incentives for enterprises engaged in agriculture, forestry, animal husbandry, and fishery projects, highlighting specific tax exemptions and reductions available under Chinese tax law [10][12]. Tax Incentives for Enterprises - Enterprises involved in the following activities are exempt from corporate income tax: 1. Cultivation of vegetables, grains, tubers, oilseeds, legumes, cotton, hemp, sugar crops, fruits, and nuts 2. Breeding of new crop varieties 3. Cultivation of traditional Chinese medicinal materials 4. Cultivation and planting of forest trees 5. Raising livestock and poultry 6. Collection of forest products 7. Agricultural, forestry, animal husbandry, and fishery services such as irrigation, initial processing of agricultural products, veterinary services, agricultural technology promotion, and agricultural machinery operations and repairs 8. Ocean fishing [10] - Enterprises engaged in the following activities are subject to a 50% reduction in corporate income tax: 1. Cultivation of flowers, tea, and other beverage crops and spice crops [10]. Restrictions on Tax Benefits - Enterprises involved in projects that are restricted or prohibited by the state are not eligible for the corporate income tax incentives mentioned [11]. Policy Basis - The tax incentives are based on the "Corporate Income Tax Law of the People's Republic of China" and its implementation regulations [12].

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].

证券日报网讯 奥克股份（300082）7月30日在互动平台回答投资者提问时表示，公司全资子公司海南奥 克目前享受海南省15%企业所得税优惠税率、出口退税、绿色工厂补贴、用电补贴等政府优惠政策。 ...

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].