| 事项 | 具体规定 | | --- | --- | | 申报属期 | 2026年或首次执行新准则年度 | | 一次性切换 | 两种方法可自主选择,一经选择不得更改: | | | · 按税前金额一次性计入2026年度/首次执行年度应纳税所得额 | | | · 自2026年度/首次执行年度起,按税前金额分五个年度均匀计入各 | | | 年度应纳税所得额 | | 过渡期调整 | 针对过渡期间新旧准则下应纳税所得额的差额,两种方法可自主选择, | | | 但应与一次性切换选择的方法保持一致,一经选择不得更改: | | | · 一次性计入2026年度应纳税所得额 | | | · 自2026年度起分五个年度均匀计入各年度应纳税所得额 | | 纳税调整事项 | 在事项发生当年一次性纳税调整/享受优惠,不再在以后年度重复调整 | | 税收优惠事项 | | | 保险准备金 | 执行新准则的企业,税务处理不再执行财税〔2016〕114号第三条中 | | | 关于未到期责任准备金、寿险责任准备金、长期健康险责任准备金的 | | | 相关规定 | 申报属期 统一自2026年度/首次执行年度（对首次执行年度在2026年及以后的企业 ...

Core Viewpoint - The announcement clarifies the tax treatment for enterprises implementing the "Insurance Contract Standards" starting from 2026, detailing how to calculate taxable income and the options available for recognizing retained earnings [3][4]. Group 1 - For enterprises executing the "Insurance Contract Standards" for the first time in 2025 or earlier, they must calculate taxable income based on these standards starting from 2026, with options for recognizing retained earnings either in the current year or spread over five years [3][4]. - The difference between taxable income calculated under the "Insurance Contract Standards" and previously reported taxable income will also be included in the 2026 taxable income or spread over five years, with a consistent method required once chosen [4]. - For enterprises starting to implement the standards in 2026 or later, they will calculate taxable income from the first year of implementation, with similar options for recognizing retained earnings as mentioned above [4]. Group 2 - Current tax adjustment policies allow for one-time adjustments in the year the event occurs, without repeating in subsequent years, unless specified otherwise [4]. - Tax incentives can also be enjoyed in the year they occur without being repeated in later years, barring any special provisions [4]. - The announcement will take effect from January 1, 2026, and enterprises will no longer follow previous policies regarding tax deductions for insurance company reserves [3][6].

(本文来自第一财经) 财政部发布关于保险合同准则转换有关企业所得税处理事项的公告。公告指出，对于《保险合同准则》 首次执行年度为2025年度及之前年度的企业，在计算缴纳企业所得税时，统一自2026年度起以《保险合 同准则》为基础，按照企业所得税现行规定作纳税调整并计算缴纳企业所得税。企业首次执行《保险合 同准则》产生的留存收益累积影响数，按税前金额计入2026年度应纳税所得额,或自2026年度起分五个 年度均匀计入各年度应纳税所得额。两种方法可自主选择，一经选择不得更改。 ...

责任编辑：王馨茹 12月26日金融一线消息，财政部、税务总局发布关于保险合同准则转换有关企业所得税处理事项的公 告，对于《保险合同准则》首次执行年度为2025年度及之前年度的企业，在计算缴纳企业所得税时，统 一自2026年度起以《保险合同准则》为基础，按照企业所得税现行规定作纳税调整并计算缴纳企业所得 税。 企业首次执行《保险合同准则》产生的留存收益累积影响数，按税前金额计入2026年度应纳税所得额， 或自2026年度起分五个年度均匀计入各年度应纳税所得额。两种方法可自主选择，一经选择不得更改。 首次执行年度至2025年度期间，企业执行《保险合同准则》为基础计算的应纳税所得额与已申报的应纳 税所得额的差额，计入2026年度应纳税所得额，或自2026年度起分五个年度均匀计入各年度应纳税所得 额。两种方法可自主选择，但应与前款选择的方法一致，一经选择不得更改。 12月26日金融一线消息，财政部、税务总局发布关于保险合同准则转换有关企业所得税处理事项的公 告，对于《保险合同准则》首次执行年度为2025年度及之前年度的企业，在计算缴纳企业所得税时，统 一自2026年度起以《保险合同准则》为基础，按照企业所得税现行规定 ...

欢迎扫描下方二维码关注： ⇧ 点 蓝字 关注 "蓝色柳林财税室" 不是白用! 这部分材料费用是 可以正常计入研发费用或产品 成本，只是不能享受研发费用 加计扣除。 (那这部分材料费就白用了? 如果现在我们没有归集清楚，未来 出问题，不仅要把少交的税补上, 还要按天计算缴纳滞纳金,搞不好 还影响公司纳税信用评级,真是得 不偿失! 懂了懂了! 我这就去把要卖的 那批研发样品材料清单,单独 拎出来列清楚! （是的，技术要突破，合规更是生命线! IT 目 企业转让股权收入 应于转让协议生效、且 完成股权变更手续时,确认 收入的实现。 转让股权收入扣除 来源：云南税务 供稿：文山税务 制图： 李忠颖 来源云南税务 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。 根据《国家税务总局关于贯彻落实企业 所得税法若干税收问题的通知》（国税函 〔2010〕79号〕第三条规定: 为取得该股权所发生的成本后，为股权 转让 ...

Core Viewpoint - The article discusses the tax treatment of various promotional activities conducted by companies, including discounts, "buy one get one free" offers, and pre-sale arrangements, emphasizing the importance of proper income recognition and tax obligations. Group 1: Tax Treatment of Discounts - For value-added tax (VAT), if the sales amount and discount amount are separately indicated on the same invoice, VAT can be levied on the discounted sales amount. If the discount is only noted in the remarks section, it cannot be deducted from the sales amount [1]. - For corporate income tax, discounts given to promote sales are considered commercial discounts, and the sales income should be determined based on the amount after deducting these discounts [1]. Group 2: Income Recognition for Promotional Offers - For "buy one get one free" promotions, the total sales amount should be allocated based on the fair value of each item sold to recognize the sales income [3]. - For promotions like "spend 300 get 20 off" or "spend 500 get 50 off," the income should be recognized after deducting the promotional discounts from the total sales [2]. Group 3: Pre-sale Arrangements - For VAT, the tax obligation arises on the day the goods are dispatched. However, for large machinery, ships, and aircraft with a production cycle exceeding 12 months, the obligation occurs on the date of receiving prepayments or as per the written contract [4][5]. - For corporate income tax, income should be recognized when the goods are dispatched, regardless of the pre-sale arrangement [4][5].

Core Viewpoint - Labor dispatch is a common employment method widely adopted by enterprises, but it involves complex tax issues that can confuse both companies and workers [2]. Group 1: Value-Added Tax (VAT) Treatment - For general taxpayers providing labor dispatch services, VAT is calculated based on the total price and additional fees, using the general taxation method [2]. - General taxpayers can opt for differential taxation, where VAT is calculated on the balance after deducting wages, benefits, and social insurance from the total price [2]. - Small-scale taxpayers also have the option of simplified taxation at a rate of 3% on total price and additional fees, or differential taxation at a 5% rate [3]. - Taxpayers choosing differential taxation cannot issue special VAT invoices for wages and benefits paid to dispatched employees but can issue ordinary invoices [4]. Group 2: Corporate Income Tax Treatment - Small micro-enterprises are defined by specific criteria, including an annual taxable income not exceeding 3 million yuan, a workforce of no more than 300, and total assets not exceeding 50 million yuan [5]. - Expenses incurred from external labor dispatch can be deducted from taxable income, categorized as either labor service expenses or salary and welfare expenses [6]. - R&D expenses can include labor costs for dispatched employees, which are considered as external R&D personnel costs [6][7]. - High-tech enterprises can also include labor costs for dispatched employees in their R&D expense calculations [7]. - Tax incentives are available for employing disabled individuals through labor dispatch, as they are considered employees of the dispatch unit [7].

Group 1 - The article provides a guide for residents of Ningbo City on how to pay for the 2026 Urban and Rural Residents' Medical Insurance and obtain payment receipts through the electronic tax bureau [1][2][3] - Users can access the electronic tax bureau via a mobile app or web browser, log in, and navigate to the social security fee payment section to print their payment receipts [2][3][4] - The process includes filling in payment dates, selecting options for printing receipts for relatives, and confirming payment information before generating the electronic payment certificate [4][5] Group 2 - The article emphasizes the importance of using the electronic tax bureau for quick and efficient access to payment records and receipts, which can be saved or printed for personal records [2][3][4] - It outlines the steps for both individual and relative payment receipt printing, ensuring users understand the necessary information required for each scenario [5][4] - The article serves as a practical resource for residents to navigate the medical insurance payment process effectively [1][2]

Concept - Operating lease refers to the business activity of transferring the use of tangible or intangible assets to others for a specified period without changing the ownership of the leased property. It can be categorized into tangible asset operating leases and real estate operating leases [2] - Financing lease is defined as a leasing activity that has financing characteristics and ownership transfer features, where the lessor purchases the asset based on the lessee's specifications and the ownership remains with the lessor during the lease term [5] - Financial sale-leaseback refers to a business activity where the lessee sells an asset to a financing leasing company for financing purposes and then leases it back from the same company [6] Tax Treatment - For operating leases, the tax category is sales service under modern services, and the tax obligation arises when the rental service is provided [8] - Financing leases also have tax obligations that arise when the taxable behavior occurs and payment is received [9] - For financial sale-leaseback, the tax category is sales service under financial services, and the tax obligation arises similarly to operating leases [10] Tax Rates - The general tax rate for tangible asset leasing is 13%, while for real estate leasing, it is 9% [11] - Small-scale taxpayers can choose a simplified tax rate of 3% for tangible asset leasing and 5% for real estate leasing [11][12] Tax Incentives - Approved financing leasing companies can benefit from a VAT refund policy if their actual tax burden exceeds 3% [15] - Small-scale taxpayers are not eligible for the immediate refund policy [16] Corporate Income Tax and Accounting Treatment - For operating leases, rental expenses can be deducted evenly over the lease term according to the Corporate Income Tax Law [24] - Under new accounting standards, lessees must recognize right-of-use assets and lease liabilities, leading to potential tax and accounting differences [30][32] - For financing leases, the lessee can deduct depreciation expenses based on the value of the leased asset, while the lessor cannot deduct depreciation for leased assets [39][40] Case Studies - A case study illustrates the accounting treatment for a company leasing an office building, highlighting the differences in tax treatment under old and new standards [28][29] - Another case study demonstrates the financial sale-leaseback process, showing how the lessee retains the asset on their balance sheet while recognizing a financial liability [48][50]

Group 1 - The core viewpoint of the article is that employee summer heat prevention allowances are classified as employee welfare expenses according to tax regulations [1][2][3] - Employee welfare expenses include costs incurred by internal welfare departments, various subsidies, and non-monetary benefits provided to employees [2][3] - The tax deduction for employee welfare expenses is limited to 14% of the total salary and wages, meaning only the portion of welfare expenses that does not exceed this threshold is deductible [4][1] Group 2 - Companies must maintain separate accounts for employee welfare expenses to ensure accurate accounting; failure to do so may result in tax authorities imposing reasonable estimates on these expenses [3][4] - The article emphasizes the importance of understanding the specific categories of employee welfare expenses to ensure compliance with tax regulations [2][3]