欢迎扫描下方二维码关注： ⇧ 点 蓝字 关注 "蓝色柳林财税室" 来源：云南税务 供稿：滇中新区税务 制图： 欧阳虹雨、张绍珊 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。 企业招用相关人员就业时 应把握以下原则 国人最多只能享受3年（36个月）政策 新就业企业 在3年（36个月）期间变更就 业企业的，由新就业企业在 剩余期限内享受优惠政策。 即使该人员又满足重点群体 期满后, (如登记失业半年以上) 条件 不能再次享受政策 ◆ ◆ ◆ + + + 双创一码通 1100 支持国点群体、运传 - F F S 税费优惠政策执行口径问答 + + + A企业招用泉重点群体或自主就业退役 士兵,累计就业时间未满3年,该人员 又被B企业招录就业,B企业是否可在 剩余期限内享受政策? 国家税务总局宁波市税务局 如有疑问请拨打0574-12366 纳税缴费服务热线 或咨询主管税务机关 ...

欢迎扫描下方二维码关注： 根据《国家税务总局关于企业工资 薪金及职工福利费扣除问题的通知》 (国税函〔2009〕3号）规定："四、关 于职工福利费核算问题 企业发生的职工 福利费，应该单独设置账册，进行准确 核算。没有单独设置账册准确核算的, 税务机关应责令企业在规定的期限内进 行改正。逾期仍未改正的，税务机关可 对企业发生的职工福利费进行合理的核 定。" 四、企业福利性补贴支出税前扣除 根据《国家税务总局关于企业工资 薪金和职工福利费等支出税前扣除问题 协八生》 /园宗书夕当日八生^^1c年笠 巡，共円以佃刊可川 J川区エロJ及田、 区 施和人员费用,包括职工食堂、职工浴 室、理发室、医务所、托儿所、疗养院 等集体福利部门的设备、设施及维修保 养费用和福利部门工作人员的工资薪 金、社会保险费、住房公积金、劳务费 等。 (二) 为职工卫生保健、生活、住 房、交通等所发放的各项补贴和非货币 性福利，包括企业向职工发放的因公外 地就医费用、未实行医疗统筹企业职工 医疗费用、职工供养直系亲属医疗补 贴、供暖费补贴、职工防暑降温费、职 工困难补贴、救济费、职工食堂经费补 贴、职工交通补贴等。 (三) 按照其他规定发生 ...

欢迎扫描下方二维码关注： 用人单位缴纳的社保费是否可以扣除？ Q1 企业依照国务院有关主管部门或者省级人民政府规定的范围和标准为职工缴纳的基本养老保险费、基本医疗保险费、失业 保险费、工伤保险费、生育保险费等基本社会保险费和住房公积金， 准予扣除 。 企业为投资者或者职工支付的 补充养老保险费 、补充医疗保险费，在国务院财政、税务主管部门规定的范围和标准内， 准予扣除 。 A 政策依据 《中华人民共和国企业所得税法实施条例》 财产保险是否可以扣除？ Q2 企业参加财产保险，按照规定缴纳的保险费， 准予扣除 。 A 政策依据 《中华人民共和国企业所得税法实施条例》 企业购买保险既是对员工福利的保障、也是对自身资产的保护，面对种类繁多的企业保险费，企业所得税税前扣除也一直是 大家关注的焦点！申税小微整理了一些 保险费税前扣除 的问题，让我们一起来看看吧！ 责任保险是否可以扣除？ Q3 2018年度及以后年度企业所得税汇算清缴，企业参加雇主责任险、 公众责任险 等责任保险，按照规定缴纳的保险费， 准 予在企业所得税税前扣除 。 A 政策依据 《国家税务总局关于责任保险费企业所得税税前扣除有关问题的公告》（国家税务总 ...

Group 1 - The article discusses the tax deduction policies for enterprises that are unable to obtain invoices or external vouchers due to specific circumstances such as business license cancellation or being classified as non-compliant [5][7]. - It outlines the necessary documentation required for tax deductions, including proof of the inability to obtain invoices, contracts, payment vouchers, and internal accounting records [6][7]. - Enterprises can retroactively claim tax deductions for expenses incurred in previous years if they obtain the required documentation within five years [7]. Group 2 - The article explains the tax rate for high-tech enterprises whose qualification is expiring and are in the process of re-certification, stating that they should prepay corporate income tax at a rate of 15% [14][20]. - If the high-tech qualification is not obtained by the end of the year, the enterprise must make up the difference in tax payments as per regulations [17][20].

Group 1 - Tax authorities must declare the tax debts of enterprises, including education fees, local education surcharges, late fees, and penalties, within the creditor declaration period announced by the people's court [7] - From the date the people's court accepts the bankruptcy application until the enterprise is deregistered, the enterprise must comply with tax regulations and fulfill tax obligations [7] - The tax debts and related interests are to be declared according to the relevant provisions of the Enterprise Bankruptcy Law, with late fees and interests treated as ordinary bankruptcy claims [7] Group 2 - According to the regulations, a special VAT invoice must be complete and match the actual transaction; otherwise, the buyer has the right to refuse acceptance [9] - If a VAT invoice is issued by an unrelated third party, it constitutes a fraudulent invoice, which is prohibited by the Invoice Management Measures [10] - Non-compliant invoices cannot be used as tax deduction vouchers according to the Corporate Income Tax Deduction Voucher Management Measures [10][11] Group 3 - It is illegal for any unit or individual to lend or transfer invoices, and violations can result in fines ranging from 10,000 to 50,000 yuan [12] - Tax authorities should provide convenient channels for verifying the authenticity of invoices [12] - Companies can apply to increase their invoice quota through the electronic tax bureau for convenience [14]

Core Viewpoint - The article discusses the implementation of tax policies and procedures for internet platform enterprises regarding the handling of personal income tax and value-added tax for their workers, effective from October 1, 2025 [19]. Group 1: Tax Policies for Internet Platform Enterprises - Internet platform enterprises are required to handle personal income tax withholding and reporting for their workers according to the guidelines set by the National Taxation Administration [13][15]. - Workers receiving service income from internet platform enterprises can benefit from tax exemptions and reduced rates under certain conditions, such as the monthly sales amount being below 100,000 yuan for small-scale taxpayers [16]. Group 2: Tax Filing Procedures - The process for internet platform enterprises to file taxes on behalf of their workers includes verifying the identity of the workers and obtaining written consent before proceeding with tax filings [18]. - Internet platform enterprises must submit tax filings by the 15th of the following month after the service income is received, and they are responsible for paying any applicable taxes if the income exceeds the exemption threshold [18][19].

Core Viewpoint - The article discusses common misconceptions regarding the preferential personal income tax policy for individual industrial and commercial households, specifically the half-rate tax reduction for those with an annual taxable income not exceeding 2 million yuan [4]. Group 1: Misconceptions about Tax Policy - Individual industrial and commercial households cannot enjoy the half-rate personal income tax reduction in conjunction with other personal income tax preferential policies [5]. - Individual industrial and commercial households can enjoy the half-rate personal income tax reduction while also benefiting from existing personal income tax preferential policies [5]. - Individual industrial and commercial households under the assessed tax collection method are not eligible for the half-rate personal income tax reduction [7]. - All individual industrial and commercial households, regardless of the tax collection method, can benefit from the half-rate personal income tax reduction [9]. Group 2: Tax Calculation and Eligibility - Individual industrial and commercial households that derive income from multiple sources can still enjoy the half-rate personal income tax reduction [12]. - When prepaying taxes, individual industrial and commercial households can enjoy the reduction based on their estimated annual taxable income, with adjustments made during the annual tax settlement [14].

Core Viewpoint - The article discusses the "first violation not punished" system in tax administration, which allows taxpayers to avoid penalties for minor infractions if they correct the issue proactively before the tax authority discovers it [3][4]. Summary by Sections Overview of "First Violation Not Punished" - The "first violation not punished" system is designed for taxpayers and withholding agents who commit minor tax infractions for the first time, allowing them to avoid administrative penalties if they correct the issue within a specified timeframe [3][4]. Specific Violations Included - The State Taxation Administration has released two batches of violations that qualify for this system, including: 1. Failure to report all bank accounts to tax authorities [3]. 2. Inadequate maintenance of accounting books and records [3]. 3. Late tax declaration submissions [3]. 4. Failure to report invoice data in a timely manner [3]. 5. Using non-compliant documents instead of invoices without illegal gains [3]. 6. Not canceling invoices as required [3]. 7. Withholding agents failing to maintain proper tax records [4]. 8. Not reporting relevant matters when contracting projects to non-residents [4]. 9. Failure to register tax documents properly [4]. Implications for Small Businesses - The "first violation not punished" system is particularly beneficial for small businesses and individual operators, alleviating the pressure from potential penalties due to minor mistakes [4]. Enforcement and Limitations - The system does not imply leniency for repeated violations or serious infractions, as tax authorities will impose strict penalties for subsequent offenses or those causing significant harm [4].

Group 1 - The article discusses the requirements for reporting income and identity information for operators and personnel within internet platforms, emphasizing the need to distinguish between those with and without registration certificates [4][6][13] - It outlines the specific income categories that need to be reported, including sales of goods, intangible assets, and services for those with registration certificates, while also detailing the income reporting for those without such certificates [5][7][12] - The article highlights the importance of accurate reporting, including the total income, refund amounts, and net income, and specifies that certain conditions must be met to indicate "no income information needs to be reported" [6][9][14] Group 2 - The reporting process includes filling out a header with the reporting entity's name, credit code, platform name, income period, and reporting date, along with detailed income information for both domestic and foreign operators [13][14] - It emphasizes that foreign operators selling services or intangible assets to domestic buyers must provide specific income details, including total sales and refund amounts [14][19] - The article also mentions the support from Shanghai Taxation and provides links to additional resources for filling out various related forms [9][16]

Group 1: Employee Education and Training - The company encourages employees to pursue further education, considering it as part of employee training, which can be included in "employee education expenses" [3] - According to regulations, expenses for employees participating in social degree education must be borne by individuals and cannot occupy the company's employee education fund, thus not eligible for tax deductions [4] Group 2: Supplementary Medical Insurance - The company has recently purchased supplementary medical insurance for employees, with a record of personnel and payment details [5] - The maximum deductible amount for supplementary medical insurance is capped at 5% of the total employee salary, and payments made for retired employees cannot be deducted from corporate income tax [7][8] Group 3: Research and Development Expenses - The R&D department has incurred expenses for optimizing and upgrading the D series products to adapt to a new operating system [9][10]