欢迎扫描下方二维码关注： 根据《中华人民共和国增值税暂行条例实 施细则》规定: 第四条 单位或者个体工商户 的下列行为, 视同销售货物: ...... (八)将自产、委托加工或者购进的货 物无偿赠送其他单位或者个人。 根据《中华人民共和国企业所得税法实施 条例》 规定: 第二十五条 企业发生非货币性资 产交换,以及将货物、财产、劳务用于捐赠、偿 债、赞助、集资、广告、样品、职工福利或者利润 分配等用途的,应当视同销售货物、转让财产 或者提供劳务,但国务院财政、税务主管部门另 有规定的除外。 根据《国家税务总局关于企业处置资产 所得税处理问题的通知》(国税函〔2008〕 828号) 规定: 二、企业将资产移送他人的下列 情形, 因资产所有权属已发生改变而不属于内 部处置资产,应按规定视同销售确定收入。 (一) 用于市场推广或销售; (二) 用于交际应酬; (三)用于职工奖励或福利; 来源山西税务税宣速递 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 ...

Group 1 - The article outlines seven common mistakes in filling out personal income tax special additional deductions, aiming to help taxpayers avoid errors and save time [2][3][4] - Mistake one involves exceeding the total deduction ratio of 100% for the same child, where parents can choose to deduct 100% by one parent or split it equally [2][3] - Mistake two highlights that the total deduction amount for the same dependent in elderly care cannot exceed 3000 yuan per month, with specific rules for sharing this deduction among siblings [5][7] Group 2 - Mistake three addresses the incorrect reporting of medical expenses for parents, clarifying that only the taxpayer or their spouse can deduct medical expenses incurred by their minor children [13][16] - Mistake four states that if both spouses work in the same city, only one can claim housing rental deductions, preventing double claims [18][19] - Mistake five emphasizes that taxpayers cannot simultaneously claim both housing loan interest and housing rental deductions within the same tax year [18][20] Group 3 - Mistake six involves claiming deductions for continuing education based on certificates not listed in the National Occupational Qualification Directory, which is a requirement for eligibility [20][22] - The article references relevant policies and announcements from the State Council and the National Taxation Administration regarding personal income tax special additional deductions [23]

Group 1 - The article discusses the upcoming changes in tax reporting and payment deadlines for various taxes, including value-added tax, consumption tax, and corporate income tax, which are set to take effect in 2025 [6][20]. - From October 1, 2025, resident enterprises will be required to use a new version of the corporate income tax prepayment declaration form, with specific adjustments made to reporting items and calculations [8][9]. - Internet platform enterprises must report the identity and income information of operators and employees within their platforms for the first time between October 1 and October 31, 2025 [10][12]. Group 2 - The article outlines the specific deadlines for tax declarations and payments, including social insurance fees and vehicle and vessel tax for individuals, which are due by the end of January 2025 [21]. - It emphasizes the importance of electronic tax services, allowing taxpayers to handle their tax matters online, and introduces a remote assistance feature for those who need help [14][15].

Group 1 - The article discusses the implementation of the new corporate income tax prepayment declaration starting from October 1, 2025, which will require monthly prepayments for resident enterprises under the bookkeeping method, and quarterly prepayments for others from the third quarter of 2025 [9] - The revised corporate income tax prepayment declaration form includes new items such as "tax credit amount" and "revenue from unfinished product sales," along with adjustments to the calculation methods for tax distribution among branches [9] - Internet platform enterprises are required to report identity and income information of operators and employees from October 1 to 31, 2025, as part of their tax obligations [10][11] Group 2 - The article emphasizes the importance of electronic tax services, encouraging taxpayers to utilize online platforms for tax payments and inquiries, with remote assistance available through the "Yueyue" service [14][15] - It highlights the need for internet platform enterprises to handle withholding declarations and agency declarations for their employees starting from October 1, 2025, in accordance with the relevant tax authority announcements [12]

Group 1 - The article discusses the upcoming changes in tax reporting and payment obligations for various taxes, including value-added tax, corporate income tax, and individual income tax, which are to be submitted by specific deadlines in 2025 [8][12][13] - From October 1, 2025, internet platform enterprises will be required to report identity and income information of operators and employees within the platform during the specified reporting period [12][13] - The corporate income tax prepayment declaration form will undergo revisions, including the addition of new reporting items and adjustments to the calculation sections [11][15] Group 2 - The article highlights the introduction of a new method for tax allocation calculations between branches and headquarters, which will be implemented in the revised corporate income tax prepayment declaration [15] - Taxpayers will have the option to prioritize electronic tax services or use remote assistance for tax payment inquiries, enhancing the convenience of tax compliance [14][16] - The article encourages taxpayers to utilize the electronic tax bureau or app for online services, including remote consultations for tax-related issues [17]

Group 1 - The article discusses the process for taxpayers to issue invoices within the value-added tax (VAT) declaration period, highlighting a scenario where the total invoice amount is 3.2 million, but the available amount is only over 60,000 [2] - Taxpayers can issue invoices based on the remaining invoice amount from the previous month, provided it does not exceed the total invoice amount for the current month [3] - After completing the VAT declaration and passing the comparison, taxpayers can issue invoices according to the remaining invoice amount for the current month [3] Group 2 - The article outlines the deadlines for various tax declarations, including VAT, consumption tax, and corporate income tax, with specific dates for each type of tax [9] - Starting from October 1, 2025, corporate income tax prepayment will be implemented monthly for resident enterprises, with new reporting forms to be used from September 2025 [11] - Internet platform enterprises are required to report identity and income information of operators and employees between October 1 and 31, 2025 [13]

Core Viewpoint - The article discusses the tax declaration process for small-scale VAT taxpayers, particularly focusing on how to report both invoiced and non-invoiced income in the VAT declaration form, in accordance with the new tax policies issued by the Ministry of Finance and the State Taxation Administration. Group 1: Tax Exemption Policies - Small-scale VAT taxpayers with monthly sales below or equal to 100,000 yuan are exempt from VAT [2] - Small-scale VAT taxpayers subject to a 3% tax rate can have their taxable sales income taxed at a reduced rate of 1% [2] Group 2: Reporting Requirements - When reporting non-invoiced income, all sales income (both invoiced and non-invoiced) must be combined to determine eligibility for tax exemption [2] - If the total monthly sales are less than or equal to 100,000 yuan (or quarterly sales less than or equal to 300,000 yuan), specific reporting instructions apply [2][3] - For non-invoiced sales, the relevant sections of the VAT declaration form must be filled out under "Small Micro Enterprise Exempt Sales" or "Sales Below the Exemption Threshold" [3] Group 3: Declaration Form Details - The VAT declaration form for small-scale taxpayers includes sections for reporting exempt sales and taxable sales [4][5] - Taxable sales must be reported separately based on whether they are subject to a 3% or 5% tax rate, with specific instructions for filling out the form based on actual invoicing [5][6] - If total monthly sales exceed 100,000 yuan (or quarterly sales exceed 300,000 yuan), the reduced tax rate of 1% must be reported in the appropriate sections of the declaration form [7][8]

Core Viewpoint - The article discusses the continuation of tax exemption policies for agricultural product wholesale markets and farmer's markets, aimed at supporting the agricultural sector and promoting the trading of agricultural products [2][4]. Tax Exemption Policy - Agricultural product wholesale markets and farmer's markets are exempt from property tax and urban land use tax for properties and land specifically used for agricultural product operations [4]. - For markets that also deal in other products, the tax exemption will be determined based on the proportion of space used for agricultural products compared to other products [4]. Definition of Agricultural Markets - Agricultural product wholesale markets and farmer's markets are defined as venues registered for the trading of agricultural products and their initial processing items, including grains, meat, vegetables, fruits, and other edible products as determined by local tax authorities [5]. Scope of Tax Exemption - The tax exemption applies only to properties and land directly serving agricultural product transactions. Administrative offices, living areas, and commercial spaces not directly involved in agricultural trading are not eligible for the tax benefits and will be taxed accordingly [7].

Core Viewpoint - The article discusses the upcoming changes in tax regulations and reporting requirements for enterprises, particularly focusing on corporate income tax and internet platform enterprises [10][11]. Group 1: Corporate Income Tax Changes - Starting from October 1, 2025, resident enterprises that are subject to monthly prepayment will begin using a new reporting form from the September 2025 reporting period [10]. - The revised corporate income tax prepayment declaration form includes additional reporting items, adjustments to the tax calculation section, and new items for tax credit and income from unfinished product sales [10]. Group 2: Internet Platform Enterprises - Internet platform enterprises are required to report the identity and income information of operators and employees within their platforms from October 1 to 31, 2025 [13]. - From October 1, 2025, internet platform enterprises will handle withholding tax declarations and assist in tax declarations for their platform employees according to the new regulations [14]. Group 3: Tax Payment and Services - Taxpayers are encouraged to use the electronic tax bureau or its app for tax payments, with remote assistance available if online functions are insufficient [16][17].

Core Viewpoint - The article provides a detailed guide on how authorized personnel can manage tax declaration permissions for individual income tax prepayment through the Natural Person Electronic Tax Bureau platform [2][8]. Group 1: Authorization Process - Legal representatives, financial officers, or personnel with withholding management authority can log into the Natural Person Electronic Tax Bureau to authorize individuals for personal income tax prepayment declaration [2][4]. - The process involves navigating to "Personal Information Management" and selecting "Tax Authority Management" to choose the enterprise for which permissions are to be granted [4][6]. - After entering the new authorized personnel's basic information and selecting the type of withholding authority, the authorization can be confirmed and completed [8]. Group 2: Tax Declaration Guidelines - The article outlines that starting from October 1, 2025, internet platform enterprises must report the identity and income information of operators and employees within the platform [19]. - It also mentions that the new corporate income tax prepayment declaration forms will be implemented for residents' enterprises, with specific adjustments to the reporting requirements [17][18]. Group 3: Online Services - Taxpayers are encouraged to use the electronic tax bureau or its app for tax-related services, with options for remote assistance available through the "Yueyue" online consultation service [23][24]. - The article emphasizes the importance of completing real-name authentication on the electronic tax bureau for accessing various tax services [25].