欢迎扫描下方二维码关注： PART 02 享受优惠需同时满足哪些条件？ PART 03 享受残疾职工工资加计扣除优惠需要满足哪些条件？如何计算？申税小微帮你整理了一些常见问题，一起来看看吧~ PART 01 什么是残疾人工资加计扣除？ 企业安置残疾人员的，在按照支付给残疾职工工资据实扣除的基础上，可以在计算应纳税所得额时按照支付给残疾职工工资的 100%加计扣除。 来源上海税务 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。 1寸 | 八川 税务总局公告2014年第67号)规定,第二十条 具有下列情形之一的, 扣缴义务人、纳税人应当 依法在次月15日内向主管税务机关申报纳税: 按应发工资还是实发工资计算加计扣除？ 按照应发工资进行加计扣除。例如，某残疾职工月工资3800元，个人承担社保200元，个税10元，实发3590元，则按3800元进行 加计扣除。 企业预缴所得税时可以享受加计扣除吗？ 企业就 ...

欢迎扫描下方二维码关注： ▲戳蓝色字关注蓝色柳林财税室 EBH口企业纳斯主持义务 生产销售企业出口货物的,应就其出口货 物的收入计算并申报缴纳企业所得税。 通过自营方式出口的 应就其出口本企业生产或销售货物对应的 收入纳入营业收入进行申报。 通过委托方式出口的 应就其委托出口本企业货物对应的收入纳 入营业收入进行申报。 0. 0 D 除纳入营业收入申报外，出口企业还 需进一步申报上述两类出口收入的具 体情况。 新增第19行 "自营出回收入" 填报纳税人按照国家统一会计制度规定核 算的本年累计自营出口收入。通过自营方 式出口货物的，企业应申报其出口本企业 生产销售货物对应的收入。 新增第1.2行 委托出回收入 填报纳税人按照国家统一会计制度规定核 算的本年累计委托出口收入。通过委托方 式出口货物的，应申报其委托相关代理企 业出口本企业货物对应的收入。 Business and and the are the states 从事代理出口业务的企业，应将其出口代 理费收入纳入营业收入进行申报,并申报 具体情况。 新增第13行 出回代理费收入 填报纳税人按照国家统一会计制度规定核 算的本年累计出口代理费收入。 E出口 ...

Core Viewpoint - The announcement from the Ministry of Finance and the State Taxation Administration regarding the improvement of the VAT end-of-period credit refund policy will take effect from September 1, 2025, outlining specific eligibility criteria and procedures for taxpayers to apply for VAT refunds. Summary by Sections Eligibility Criteria for VAT Refund - Taxpayers must meet the following conditions to apply for the VAT end-of-period credit refund: - Taxpayer's credit rating must be A or B [2] - No instances of fraudulently obtaining VAT credits or invoices in the past 36 months [3] - No more than one tax evasion penalty from tax authorities in the past 36 months [4] - Must not have enjoyed VAT immediate refund or deferred refund policies since April 1, 2019, unless specified otherwise [5] Application Process for Refund - Taxpayers wishing to return previously refunded VAT credits must submit a "Refund Application Form" through the electronic tax bureau or tax service hall [6] - Upon returning the refunded VAT credits, taxpayers can continue to deduct input VAT in their subsequent tax declarations [6] Calculation of Refundable VAT Credits - The refundable VAT credits for eligible manufacturing and other specified industries are calculated using the formula: Refundable VAT Credits = End-of-Period VAT Credits × Input Composition Ratio × 100% [9] - The input composition ratio is determined based on the proportion of deductible VAT from specified invoices during the relevant period [10] Credit Rating Considerations - The credit rating used for eligibility is based on the taxpayer's rating at the time of submitting the refund application [11] Handling of VAT Debts - Taxpayers with both VAT debts and end-of-period VAT credits will have their refundable VAT credits determined after offsetting the debts with the latest VAT declaration [12] Submission of Refund Applications - General VAT taxpayers must submit their refund applications in the month following the fulfillment of eligibility conditions, after completing their VAT tax declaration [14] Impact of Returning Refunds on Future Applications - Taxpayers who return all previously received VAT refunds cannot apply for immediate refunds or deferred refunds for transactions occurring after the return [15] Post-Approval Actions - After the tax authority approves the VAT refund application, taxpayers must adjust their end-of-period VAT credits accordingly and report the approved refundable amount in their VAT declarations [16]

Group 1 - The article discusses the importance of accurate reporting of identity information for operators and employees within internet platform enterprises [5] - It emphasizes the need for compliance with tax regulations and the proper filling of tax forms related to employee compensation and subsidies [10][12] - The article provides guidance on how to fill out specific tax reporting forms, including the "Enterprise Income Tax Monthly (Quarterly) Prepayment Tax Declaration Form" [10] Group 2 - It highlights the implications of receiving fiscal subsidies and their relationship with value-added tax obligations [12] - The article outlines the conditions under which fiscal subsidies are subject to value-added tax, clarifying that not all subsidies are taxable [12] - It mentions the effective dates for the implementation of tax regulations regarding fiscal subsidies [12]

Core Viewpoint - The article provides guidance on how to fill out the "Employee Compensation" sections in the new version of the Corporate Income Tax Prepayment Declaration Form (A Class) effective from October 1, 2025, specifically focusing on "Employee Compensation - Included in Cost" and "Employee Compensation - Actual Payments to Employees" [10][11][20]. Group 1: Employee Compensation - Included in Cost - This section requires reporting the total employee compensation that has been accounted for in cost expenses, including salary payments, employee benefits, education expenses, union fees, various social security contributions, housing funds, supplementary pension insurance, and supplementary medical insurance [11][22]. - The data to be filled in this section should reflect the cumulative amount from January to September of the reporting year [14][19]. Group 2: Employee Compensation - Actual Payments to Employees - This section involves reporting the cumulative amount of salary payments recorded under the "Employee Compensation" account, specifically the debit amounts [12][22]. - Similar to the previous section, the data should also represent the cumulative figures from January to September [14][19]. Group 3: Special Cases and Clarifications - For non-independent branches, there is no need to report the "Employee Compensation - Included in Cost" and "Employee Compensation - Actual Payments to Employees" sections [15]. - When a consolidated entity submits the declaration, it must include the total compensation data from both the head office and branches [16]. - The inclusion of one-time severance payments in the "Actual Payments to Employees" section should be determined according to accounting standards [18].

Core Points - The article discusses the taxation of personal income tax related to royalty income, including definitions, calculations, and specific regulations [3][4][5][7]. Group 1: Definition of Royalty Income - Royalty income is defined as income obtained by individuals from the use of rights such as patents, trademarks, copyrights, and other licenses, excluding manuscript royalties [3]. Group 2: Calculation of Personal Income Tax on Royalty Income - Residents must calculate personal income tax on royalty income annually, with withholding agents responsible for pre-collecting taxes monthly or per occurrence [4]. - The taxable income from royalty income is calculated as the income after deducting expenses, with specific deductions based on the income amount: for income not exceeding 4,000 yuan, a deduction of 800 yuan is allowed; for income exceeding 4,000 yuan, a deduction of 20% of the income is applicable [4]. - The applicable withholding tax rate for royalty income is 20% [4]. Group 3: Frequency of Royalty Income - The personal income tax law states that royalty income is considered a one-time income if received as a single payment; continuous income from the same project within a month is counted as one occurrence [5]. Group 4: Taxation on Auction Income from Manuscripts - Income from auctioning personal property, such as manuscript works, is taxed similarly to royalty income, with specific deductions applied based on the income amount [7].

Group 1 - The article provides guidance on the corporate income tax declaration process, specifically for resident enterprises under the accounting system [1][2] - Mandatory reporting items include the number of employees, total assets, and specific export methods, which must be accurately filled out in the system [2][3] - The system will automatically calculate tax amounts based on the data entered, and users must ensure that the reported export income matches customs declarations to avoid discrepancies [3] Group 2 - The article outlines the tax declaration process for small-scale VAT taxpayers, highlighting the exemption for monthly sales below 100,000 yuan [10] - Small-scale taxpayers must combine all sales income, including both invoiced and non-invoiced amounts, to determine eligibility for tax exemptions [10][11] - Specific instructions are provided for filling out the VAT declaration form, including sections for exempt sales and adjustments based on applicable tax rates [12][13]

Core Viewpoint - The article discusses the recent announcement by the State Taxation Administration regarding the optimization of corporate income tax prepayment declaration, highlighting new adjustments in tax benefits, reporting requirements, and export business declarations [1]. Group 1: Tax Declaration Process - The electronic tax bureau provides a pathway for corporate income tax prepayment declaration, where users can navigate to the relevant section for tax reporting [2]. - If financial statements for the same period have not been submitted, the system will prompt users to submit them before proceeding with the tax declaration [2]. Group 2: Tax Refund Application - Taxpayers with unrefunded corporate income tax from previous years can select the option to apply for a tax refund, which will direct them to the refund application module [3]. Group 3: Reporting Requirements - Taxpayers are required to fill in basic information such as "number of employees," "total assets," and whether they belong to restricted or prohibited industries, with the system automatically determining if they qualify as small and micro enterprises [3]. - According to the new requirements effective from October 1, 2025, taxpayers must report detailed export income and, for agents of export enterprises, submit a summary of entrusted export situations [4]. - Main offices must complete the "Corporate Income Tax Consolidated Tax Distribution Table" for branches, detailing each branch's operating income, employee compensation, and total assets, with the system automatically calculating and transferring data to the main form [4].

Reporting Entities - Taxpayers engaged in production and operation must prepare and submit financial accounting statements according to national laws and regulations, except for those managed under a fixed quota collection method [4] - National key enterprises and their member companies are required to submit financial accounting statements along with their corporate income tax prepayment and annual tax returns [4] Reporting Timeline - The deadline for submitting financial statements is generally within one month after the end of the quarter (key enterprises follow the corporate income tax filing deadline) [6] - Submitting financial statements during corporate income tax prepayment can enhance filing efficiency and reduce manual reporting errors by utilizing the electronic tax bureau's automatic data retrieval [6] Electronic Tax Bureau Submission Process - Step 1: Log into the electronic tax bureau and select "Financial Statement Submission and Correction" from the homepage or navigate through "Tax Filing" [7] - Step 2: Choose a suitable reporting mode based on the company's situation: - Online filling for simple data [8] - Financial report import for larger data sets [8] - Financial report conversion for companies using financial software [8] - Step 3: Confirm the accuracy of the data and click "Submit" to complete the submission without needing to submit paper reports [8] Financial Statement Types - Taxpayers must select the appropriate type of financial statement based on their registered financial accounting system [9] - Various financial statement types include balance sheets, income statements, cash flow statements, and changes in equity statements, depending on the applicable accounting standards [12] Data Reporting Standards - Financial statement data should be filled according to specific accounting standards, with examples provided for enterprise accounting standards, small enterprise accounting standards, and government accounting standards [10][11][12]

Core Viewpoint - The article discusses the tax treatment of corporate income tax for completed development products and outlines new changes in prepayment tax declaration requirements for real estate development companies starting from October 1, 2025 [2]. Summary by Sections Tax Treatment of Completed Development Products - Companies must promptly settle their taxable costs and calculate the actual gross profit from prior sales, with the difference between actual and estimated gross profit included in the taxable income for the year [2]. Changes in Prepayment Tax Declaration - The State Taxation Administration announced new requirements for prepayment tax declaration, specifically adding a line for "Revenue from Sales of Unfinished Products" for real estate developers, effective from October 1, 2025 [2]. - The new line 19.1 requires reporting the cumulative amount of pre-sale income from unfinished development products, clarifying the reporting requirements for real estate companies [2]. Example of Tax Calculation - An example is provided where a real estate company, A, in Guangzhou, reports pre-sale income of 80 million yuan in the third quarter of 2025, with a land value-added tax of 1.6 million yuan. The taxable income is calculated using a 15% gross profit rate, resulting in a taxable income of 10.4 million yuan after deductions [2].