点击上方"蓝字"，轻松关注我们 欢迎扫描下方二维码关注： s a 这部分可以 扣除列支! 可是 -不小心花多了 比如广告费 汇算清缴的时候 记得税前扣除。 最多税前 FALL 扣除10万。 企业发生的 符合条件的广告 费和业务宣传费 支出，除国务院 财政、税务主管部 门另有规定外, 不超过当年销售( 营业)收入15%的 部分,准予扣除。 多出的5万，可咋 办? 过期作废了? 别担心 超出比例的部分不会"作废" 可以 结转扣除 啥是结转扣除? 4++±+□ 17△ 辑及拍场 简单的说就是 给企业发了一张 -应纳税额"超额延时抵扣券" 超过限额部分 可以在以后年度扣除 我先用这么多。 2026年度 2025年度 我接着用。 这种可"续用"的优惠 太好了!就只有广告 费支出可以这样吗? 当然不是- 还有这些情形也可以 按规定"续用" 但一定要注意结转扣除上 "限时"或"限额"的条件 企业发生的公益性捐赠支出,在 年度利润总额12%以内的部分,准予 在计算应纳税所得额时扣除；超过年 度利润总额12%的部分,准予结转以 后三年内在计算应纳税所得额时扣除。 除国务院财政、税务主管部门另 有规定外,企业发生的职工教育经费 ...

欢迎扫描下方二维码关注： 企业应遵循必要、合理原则实施竞业限制，优先采取有效措施管控商业秘密知悉权限、加密商业秘密数据、合理设置脱密期等商业秘密保 护措施， 不随意扩大竞业限制人员范围、限制从业的企业和地域等 。 确定实施竞业限制的，应开展必要性评估， 不得将未知悉或未接触企业商业秘密的劳动者纳入竞业限制范围 。 竞业限制 是指 企业与负有保守商业秘密义务的劳动者约定 ，在解除或终止劳动合同后一定期限内，劳动者不得到与本单位生产或经营同类产品、从事同类 业务的有竞争关系的其他企业就业，也不得自己开业生产或经营同类产品、从事同类业务。 劳动者入职都要签 竞业限制协议吗？ 竞业限制有期限吗？ 知识帖来啦 01 企业可以与 知悉商业秘密的高级管理人员、高级技术人员和其他负有保密义务的人员 签订竞业限制协议。 企业与其他负有保密义务的人员约定竞业限制义务的，要提前告知理由，说明需要保守的商业秘密具体内容。 企业可与哪些人签订竞业限制协议？ 图片 劳动者仅掌握 行业通用 的 专业知识和技能 工作中接触到的 仅为企业 一般经营信息 不属于 负有保密义务的人员 企业不能随意扩大 竞业限制人员范围 02 竞业限制中的商业秘密 ...

欢迎扫描下方二维码关注： 税务人员 王会计 我上周带全家去旅游，以考察项目的名义让公司报销机票酒店，这样不用交税还省钱。 税务人员 这是不符合规定的。除个人独资企业、合伙企业以外的其他企业的个人投资者，以企业资金为本人、家庭 成员及其相关人员支付与企业生产经营无关的消费性支出及购买汽车、住房等财产性支出，视为企业对个 人投资者的红利分配，依照"利息、股息、红利所得"项目计征个人所得税。而且，上述支出不允许在企业 所得税前扣除。一旦查实，不仅要补缴相应税款，还可能面临相应罚款。 王会计 那个人独资企业、合伙企业可以把企业资金用于家里开销吗？ 税务人员 这个问题让我们看看政策如何规定。 政策规定 : 根据《财政部 国家税务总局关于规范个人投资者个人所得税征收管理的通知》 (财税〔2003〕158号）规 定，个人独资企业、合伙企业的个人投资者以企业资金为本人、家庭成员及其相关人员支付与企业生产经 在中有保障的工作、国际、工作、规定等优产性支出，视为企业对个人投资者的利润分配，并且是主要 营元关的消费性支出及购买汽车、住房等财产性支出，视为企业对个人投资者的利润分配，并入投资者个 人的生产经营所得，依照"个体工商户的 ...

Core Viewpoint - The article discusses the tax implications for small and micro enterprises regarding corporate income tax prepayment and annual settlement, emphasizing the importance of compliance with eligibility criteria for tax benefits [7][8]. Group 1: Tax Prepayment and Benefits - Enterprises can enjoy corporate income tax benefits as small and micro enterprises during prepayment, even if they later exceed the eligibility criteria [7]. - An example is provided where a trading company initially qualifies for tax benefits but later exceeds the employee threshold, illustrating the need for careful monitoring of eligibility throughout the year [7]. Group 2: Compliance and Settlement - It is crucial for enterprises to verify their eligibility for tax benefits during the annual settlement process, ensuring compliance with the regulations [8]. - If an enterprise no longer meets the criteria, it must correctly report and pay the remaining tax due during the annual settlement [8].

Core Viewpoint - The article discusses the new tax policy announced by the Ministry of Finance and the State Taxation Administration regarding the digital and intelligent transformation of energy-saving, water-saving, environmental protection, and safety production specialized equipment, which allows companies to offset a portion of their corporate income tax from 2024 to 2027 [2]. Summary by Sections 1. Main Content of the Policy - Companies can offset 10% of the amount spent on the digital and intelligent transformation of specialized equipment, provided that the investment does not exceed 50% of the original tax basis of the equipment purchased [4][6]. 2. Eligible Transformation Investments - The digital and intelligent transformation investments made between January 1, 2024, and December 31, 2027, are eligible for corporate income tax offset [7]. 3. Amount and Method of Offset - The offset amount is calculated as 10% of the transformation investment, limited to the portion that does not exceed 50% of the original purchase price of the specialized equipment [9][10]. 4. Carry Forward of Unused Offset - If the corporate income tax payable in a given year is insufficient to utilize the offset, the unused portion can be carried forward for up to five years [11]. 5. Specific Types of Eligible Equipment - The specialized equipment eligible for this policy must be listed in the relevant tax exemption directories issued by the Ministry of Finance and other authorities [12]. 6. Definition of Digital and Intelligent Transformation - This transformation refers to the use of information and digital technologies to improve the operational efficiency and capabilities of specialized equipment, including data collection, transmission, analysis, and intelligent control [14]. 7. Exclusions from the Offset Policy - Companies cannot enjoy the offset if they do not actually use the transformed equipment, transfer or lease the equipment within five tax years after transformation, or if the transformation is funded by government grants [18]. 8. Accounting Treatment Requirements - Companies must separately account for the expenses related to the digital and intelligent transformation of specialized equipment to qualify for the tax benefits [20]. 9. Method to Enjoy the Policy - Companies should prepare a transformation plan or obtain a registered technical development or service contract to retain for future reference [21]. 10. Differences from Previous Tax Policies - The new policy allows for a 10% offset on transformation investments made from 2024 to 2027, whereas previous policies focused on the purchase of specialized equipment without the transformation aspect [22].

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 the tax deductibility of advertising and business promotion expenses for companies, highlighting specific regulations and exceptions based on industry types [2]. Summary by Sections General Deduction Rules - According to the Corporate Income Tax Law Implementation Regulations, companies can deduct advertising and business promotion expenses that do not exceed 15% of their annual sales revenue. Any excess can be carried forward to future tax years [2]. Special Provisions - For cosmetics, pharmaceuticals, and non-alcoholic beverage manufacturers, the deductible limit is increased to 30% of annual sales revenue. Any excess can also be carried forward [2]. - Tobacco companies are not allowed to deduct any advertising and promotion expenses from their taxable income [2]. - Related companies that have a cost-sharing agreement for advertising and promotion expenses can deduct expenses within the allowable limit, and the expenses can be allocated between the companies as per the agreement [2]. Conclusion - The article aims to assist companies in understanding the handling of advertising and business promotion expenses for tax purposes, emphasizing the importance of establishing a robust tax management mechanism [2].

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].

Core Viewpoint - The article discusses the tax deduction policies for wages and salaries in corporate income tax filings, emphasizing the importance of understanding the regulations to avoid errors during the tax declaration process [2]. Group 1: Scope of Wage and Salary Deductions - The range of deductible wages and salaries includes all cash and non-cash forms of compensation paid to employees, such as basic salaries, bonuses, allowances, and other related expenses [4]. - "Reasonable wages and salaries" are defined as those actually paid to employees according to the company's established compensation system [6]. Group 2: Calculation and Deduction Limits - The total amount of wages and salaries is calculated based on actual payments made, excluding employee welfare expenses, education expenses, and various social insurance contributions [9]. - Welfare subsidies that are part of the wage system and paid alongside salaries can be deducted as wage expenses, while those that do not meet the criteria must be treated as welfare expenses [10][11]. Group 3: External Labor and Wage Deductions - Expenses incurred from external labor dispatch can be categorized as either labor costs or wage expenses, depending on whether payments are made directly to the labor dispatch company or to individual employees [13]. - Companies must ensure their wage systems are compliant with industry standards and that wage adjustments are orderly and legally compliant [14]. Group 4: Special Cases and Reporting Requirements - Prepaid but unpaid wages at the end of the fiscal year can still be deducted in the current tax year [16]. - Companies implementing stock incentive plans must follow specific tax treatment guidelines, including the timing of deductions based on when stock options are exercised [18][19]. - Regardless of tax adjustments, companies must report all wage expenses using the designated tax forms [21].

Core Viewpoint - The article emphasizes the risks associated with using online advertisements for fraudulent invoice issuance, highlighting the potential financial penalties and legal consequences for businesses that engage in such practices [5][6][7]. Group 1: Tax Compliance - Businesses should be cautious of online ads promising to assist with invoice issuance, as these may lead to issuing fraudulent invoices that cannot be deducted for tax purposes [5]. - Engaging in fraudulent activities can result in significant penalties, including back taxes, late fees, and fines, which can severely impact a company's financial health [5][6]. Group 2: Tax Benefits and Services - The article suggests that legitimate tax services and compliance strategies can provide businesses with necessary support, contrasting with the risks of fraudulent practices [10]. - It encourages businesses to explore tax benefits and services that can aid in compliance and potentially reduce tax liabilities without resorting to illegal methods [10].