欢迎扫描下方二维码关注： "职工薪酬-已计入成本费用的职工薪酬" 填报纳税人会计核算计入成本费用的职工 ***승同 报表列表 ITI 异她预缴税款查询 上传附送资料 童音 智存 季初 汞末 季初 泰夫 季初 乖末 乖初 泰末 《A20000中华人民共和 2 warry as 2 1 1 1 1 1 1 国企业所得税月 (李) 原 预缴纳税申报表 (A类 资产总额 (万元) 15.99 11 11 6.6 6.6 6.6 9.63 2021年版) } 国家限制或禁止行业 ○是 ◎ 글 小型微利企业 ® 音 (4) èto 《A201020固定资产加速 折旧(扣除)代事明细集) 时报事顶名称 金额或选顶 《技术成果投资入股企业 已计入成本费用的职工薪酬(单位:元) 0.00 (州都加大学出版社的法 事项 ■ 职工薪酬 实际支付给职工的应付职工新酬(单位:元) 0.00 【 发生了自营出口业务 [] 发生了要托出口业务 事项2 □ 出口方式 | | 班 榜 五 歲 部 0 0 资产提失 ○ 是0 ○ 音0 事项4 □ 扶贫揭赠支出全额扣除 (本年累计,元) 0.00 事项S □ 软件集成电路企业按新政策或原政策执行 ...

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欢迎扫描下方二维码关注： ▲戳蓝色字关注蓝色柳林财税室 《纳税缴费信用管理办法》已于2025年7月1日正式施行，其中将全国统一征收、具备条件的社会保险费和非税收入纳入了信用评价范围。 政策如何落地？怎样守护信用？本期带你一图读懂 社保费和非税收入"信用化"的关键信息！ 请问这会对我们公司的纳税缴费信用 有什么影响吗? 您好,根据《纳税缴费信用 评价指标和评价方式》 (《办 法》附件1）规定,您公司未按 规定期限完成2024年度残疾人 就业保障金申报，将命中010101. 未按规定期限办理纳 税缴费申报（按月计算）指标， 信用扣分5分。 指标名称 扣分标准 010101.未按规定期限办理纳税 રસ્પ્ર 缴费申报（按月计算） 010102.未按规定期限代扣代缴 5分 (按月计算) 010105.自经营主体向税务机关 不予评A 办理纳税申报之日起不足3年的 010504.未按规定提供其他涉 3分 税涉费资料的 (按次计算) 010506.提供虚假涉税涉费资 料，不如实反映或拒绝提供涉 11分 税涉费资料的 020101.未按规定期限缴纳已 申报或批准延期申报的应缴纳 5分 税费款（按月计算） 020301.已代 ...

Group 1 - The article discusses the classification and taxation of gold and silver jewelry, platinum jewelry, and diamond products, emphasizing the need for clear separation in accounting for sales of different types of jewelry [2][3] - Retail businesses engaged in gold and silver jewelry sales are identified as taxpayers for consumption tax, including those who engage in consignment processing or consignment sales [3][4] - The timing of tax obligations for gold and silver jewelry sales is specified, with tax due upon receipt of payment or issuance of sales receipts [5][6] Group 2 - The basis for calculating consumption tax for gold and silver jewelry is outlined, with different rules for various business models, such as trade-ins and bundled sales [6][7] - Special circumstances for determining the tax basis for consumption tax are discussed, including the use of similar jewelry sales prices or composition pricing when no similar sales exist [7] - The article provides guidance on the electronic tax filing process, highlighting the automated system for businesses solely engaged in gold and silver jewelry retail [8][10]

Group 1 - The article discusses the implementation of the "Taxpayer Credit Management Measures" by the State Administration of Taxation to enhance taxpayer compliance and promote the social credit system [3] - It highlights specific scenarios that will lead to a direct classification as D-level in taxpayer credit management [3] - The article provides a visual representation to clarify the key points of the new tax credit management policy [6] Group 2 - The article outlines the scope of social insurance coverage for flexible employment, including individual businesses and part-time workers not covered by basic pension and medical insurance [10] - It mentions the announcement by the State Administration of Taxation regarding the optimization of corporate income tax prepayment declaration, effective from October 1, 2025 [12] - The article details the changes in the corporate income tax prepayment declaration form, including new reporting requirements for export enterprises and adjustments in tax calculation methods [20][22]

Core Viewpoint - The article discusses the recent announcement by the State Taxation Administration regarding the optimization of corporate income tax prepayment declaration, highlighting the revisions made to the tax declaration forms and the implications for enterprises [1][10]. Summary by Sections Changes to Corporate Income Tax Prepayment Declaration Form - The revised declaration form now includes additional reporting items such as "employee compensation" and "export methods" under the section for preferential and supplementary reporting [1]. - Adjustments have been made to the "calculation of prepayment tax" section, adding items like "sales expenses" and "other income," and detailing income from self-operated and entrusted exports [1][2]. - A new item for "income from sales of unfinished products" has been added specifically for real estate development companies to clarify reporting requirements for pre-sale income [3]. Adjustments to Tax Distribution Calculation Method - The method for distributing tax payments among branches has been revised, allowing for a more accurate allocation of tax liabilities based on actual profits and branch performance [4]. - An example illustrates how a company with multiple branches can adjust its tax distribution based on changes in branch status and profit calculations [4][5]. Tax Calculation Examples - Detailed tax calculations for each quarter are provided, showing actual profit amounts, taxable income, and the corresponding tax liabilities for a hypothetical company [5][6]. - The article includes tables that demonstrate how tax liabilities are distributed among branches, highlighting the differences between the old and new calculation methods [6][7][8]. Modifications to Tax Distribution Table - The name and data items of the tax distribution table have been modified to reflect the new calculation methods, including new columns for "actual tax to be allocated" and "cumulative tax allocated" [9].