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欢迎扫描下方二维码关注： 个人（自然人）给企业做了个设计、讲了堂课或者干了其他劳务活，企业方要求提供发票才能支付劳务费 ， 个人却使用餐费发票、交 通费发票凑数？千万不要这样做！这类发票不仅无法税前扣除，还存在虚开等风险，例如 ↓ 个人代开 劳务费发票 很便捷！ 可通过电子税务局等渠道向税务机关申请代开发票！在手机应用市场搜索 "电子税务局" （App图标如下图），下载 安装，进行注册，登录后可申请代开劳务发票。 具体操作步骤下拉查看。 （以北京市为例） 自然人代开发票申请步骤 第一步 首页左上角定位选择 "北京市" ，点击首页 "代开增值税发票" ，根据系统提示完成人脸识别。 第二步 点击 "货物、服务等一般代开" 。 点击 "新增代开申请" ，进入购销信息填写页面。 第三步 第四步 点击 "购销双方" 一栏中的 "销售方" ，核验个人身份信息是否正确（销售方仅能为登录APP的用户本人），无误后点击 "购买方" ，点击 "添加购买方" ，根据实际情况选择"是否为自然人 " 并填写"名称"及 "统一社会信用代码/身份证件号码" （点击 "展开" 可填写 更多信息，可根据开票需求自行选择填写，非必填项），填写完 ...

Group 1 - The announcement clarifies the corporate income tax treatment for enterprises receiving assets from shareholders, stating that if the assets are treated as capital contributions, they should not be included in the total income, and the tax basis should be determined at fair value [2][4] - For assets received from shareholders that are treated as income, they must be included in the total income at fair value, and corporate income tax should be calculated accordingly [4] - The announcement also addresses the treatment of government-contributed assets, specifying that non-monetary assets should be valued at the government's determined value for tax purposes [3] Group 2 - Insurance companies can deduct various reserves from their taxable income, including unexpired liability reserves and reported but unpaid claims reserves, according to the relevant regulations [6] - Training expenses for nuclear power plant operators can be deducted as part of the company's operating costs, but must be distinctly accounted for from general employee education expenses [7] - The announcement outlines the depreciation treatment for fixed assets, indicating that if the accounting depreciation period is shorter than the tax law's minimum, the excess must be added to taxable income [8] Group 3 - The announcement is applicable for the corporate income tax settlement for the year 2013 and onwards, with specific provisions for assets received before the announcement date [9]