欢迎扫描下方二维码关注： 来源：新疆税务 《中华人民共和国印花税法》印花税 税目税率表 误区二 我公司今年是小型微利企业(已完成 企业所得税年度汇算清缴确认），本年度 与银行签订的借款合同可以免征借款合同 印花税。 科正 对金融机构与小型企业、微型企业签订的 借款合同免征印花税。 上述所称小型企业、微型企业,是指符合 《中小企业划型标准规定》（工信部联企业 (2011) 300号）的小型企业和微型企业。 并不是企业所得税口径的小型微利企业。 政策依据 《财政部 税务总局关于支持小微企业 融资有关税收政策的公告》（财政部 税务 总局公告2023年第13号） 误区三 流动资金周转性借款合同在每次借款 时都需要缴纳借款合同印花税。 科正 借贷双方签订的流动资金周转性借款合 同，一般按年（期）签订,规定最高限额, 借款人在规定的期限和最高限额内随借随 还。为此,在签订流动资金周转借款合同 时,应按合同规定的最高借款限额计税贴 花。以后,只要在限额内随借随还,不再签 新合同的,就不另贴印花。 政策依据 《国家税务局关于对借款合同贴花问 题的具体规定》（国税地字〔1988〕第30 号) 推荐阅读 来源新疆税务 欢迎扫描下 ...

欢迎扫描下方二维码关注： 选"页面，即可对当前所属期的进项发票重新勾选 确认。 温馨提示 由 于 在 非 征 期 阶 段 作 废 申 报 可 能 引 发 逾 期 申 报 [1] 风险,建议在申报期内完成上述操作。 若企业已完成申报且已缴纳税款 ，申报表将无 2 法直接作废,因此无法通过上述操作回退税款 所 属 期 进 行 重 新 勾 选 确 认 。 将发票误操作为"不抵扣勾选" v l 可以通过税务数字账户中的"不抵扣勾选"模块进 行撤销勾选操作。 @ 浙江税务 ▶ 登录电子税务局,点击【我要办税】-【税务 数字账户】-【发票业务】-【发票勾选确认】-【不 抵扣勾选】。 ▶ 进入"不抵扣勾选"页面,将发票勾选状态设 ，选择"发票来源" 置为"已勾选" "发票状态 等必录项查询条件,点击【查询】,出现符合筛选 条件的发票信息。 ▶ 确认本次要撤销的"不抵扣勾选"的发票后 点击【提交】,阅读弹框提示后,点击【确定】 完成变更操作。 完成回退税款所属期操作后,返回"抵扣勾 选" 页面就可以对当前所属期的进项发票重新勾选 确认。 -------- 误将发票操作为"不抵扣勾选"， 当月 可以进行撤销勾选操作，跨月无法操 ...

Group 1 - The article provides a detailed guide on how to use the Natural Person Electronic Tax Bureau's web portal for tax declaration related to personal invoices [3][4][5] - It outlines the steps for associating invoices with tax declarations, including logging in, selecting invoices, and generating declaration information automatically [3][4] - The article mentions the existence of a whitelist for individuals who have been pre-approved for issuing labor remuneration invoices, which simplifies the tax declaration process [5] Group 2 - The article references a tax exemption policy for organic fertilizer products, stating that since June 1, 2008, taxpayers producing and selling organic fertilizers are exempt from value-added tax [15] - It defines organic fertilizers, organic-inorganic compound fertilizers, and biological organic fertilizers, highlighting their components and functions [15][16] - The article discusses tax policies for enterprises hiring key groups, indicating that any unutilized tax deductions can be carried over to the next fiscal year [20]

欢迎扫描下方二维码关注： 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，共同分享学习经验成果。文章版权归原作者所有，如有不妥，请联系删除。 根据《国家税务总局 人力资源社会保障部 农业农村部 教育部 退役军人事务部关于重点群 体和自主就业退役士兵创业就业税收政策有关 执行问题的公告》(国家税务总局 人力资源社会 保障部 农业农村部 教育部 退役军人事务部公告 2024年第4号)规定: 二、关于企业招用重点群体税收政策 (三) 税费款扣减限额及顺序 ...... 3.纳税年度终了, 如果企业实际减免的 增值税、城市维护建设税、教育费附加和地方教 育附加小于年度扣减限额, 企业在企业所得税汇 算清缴时以差额部分扣减企业所得税。当年扣减 不完的,不再结转以后年度扣减。 . 惠,税款当年扣减不完的,是否 可以留到第二年继续扣减? 重点群体 ...

Group 1 - The calculation of the supplementary payment is based on the formula: (new payment base for 2025 - original payment base) × payment ratio × number of months already paid [3] - The payment ratio for flexible employment pension insurance is set at 20% [3] - If the supplementary payment is not completed by December 31, 2025, it will affect the future pension calculation [3] Group 2 - To avoid payment errors, it is important to use specific channels such as the electronic tax bureau APP or official WeChat accounts [3] - Before final payment, it is crucial to verify the payment amount, payment period, and insured person's information [3] - Payment records can be checked through the electronic tax bureau APP, Sichuan Human Resources APP, or tax service halls [3] Group 3 - In case of issues during the payment process, it is advised to save all successful payment receipts and contact official channels for resolution [3]

Core Viewpoint - The article discusses the Disability Employment Security Fund, which is established to protect the rights of disabled individuals and is funded by employers who do not meet the required employment ratio for disabled persons [2][3]. Summary by Sections What is the Disability Employment Security Fund? - The fund is created under the "Disability Protection Law" and "Disability Employment Regulations" to support the employment and living conditions of disabled individuals [2]. Who are the Contributors to the Fund? - Employers, including government agencies, organizations, enterprises, and private non-enterprise units, are required to contribute if they do not employ at least 1.5% of their workforce as disabled individuals. This ratio can vary by region, with Guangdong Province setting it at 1.5% [3]. How is the Fund Calculated? - The annual contribution amount is calculated using the formula: (Number of employees × Required employment ratio - Actual number of disabled employees) × Average salary of employees. The calculation considers the shortfall in the number of disabled employees [4]. What are the Collection Deadlines? - Contributions are reported annually, with the reporting period from August 1 to November 30 each year. Employers must submit their contributions to the local tax authority [7]. Related Policies - The collection standards will continue through 2025, with provisions for tiered reductions and exemptions. From January 1, 2023, to December 31, 2027, employers with a disabled employment ratio of 1% or more but less than 1.5% will pay 50% of the required amount, while those below 1% will pay 90% [9][10][11].