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 ...

Core Viewpoint - The article discusses the implementation of fully digital electronic invoices (referred to as "digital invoices") in China, which will be officially promoted nationwide starting December 1, 2024, as per the announcement by the State Taxation Administration [10]. Group 1: Digital Invoices Implementation - The State Taxation Administration has mandated the use of digital invoices, which will require taxpayers to confirm the purpose of invoices through their digital tax accounts for various transactions such as deductions and export tax refunds [10]. - Taxpayers must select invoice types, numbers, and statuses to query and confirm the purposes of invoices, which can be done individually or in batches [10][11]. - The system will automatically pre-fill the statistical results of confirmed invoices into tax declaration forms, streamlining the reporting process for taxpayers [10]. Group 2: Taxpayer Responsibilities - Taxpayers who fail to submit tax declarations within the stipulated time may be classified as "abnormal taxpayers" by the tax authority, leading to the suspension of their invoice usage [9]. - If a taxpayer has not submitted any tax declarations for three consecutive months, the tax authority will automatically recognize them as an abnormal taxpayer [9].

Group 1 - The article discusses the applicability of simplified tax calculation methods for various types of businesses, including consignment stores, storage services, and water supply companies [4][9][12] - It highlights that general taxpayers can opt for simplified tax calculation methods at different rates, such as 4% for consignment sales and 6% for water supply sales, which were later adjusted to 3% [5][13] - The article also mentions that property management service providers can charge water fees using a simplified tax method, calculated based on the net amount after deducting the water costs they pay [16] Group 2 - The article references specific regulations from the Ministry of Finance and the State Administration of Taxation that govern the simplified tax calculation methods, indicating their effective dates [5][6][9] - It emphasizes the importance of compliance with tax regulations and the potential for businesses to benefit from lower tax rates through simplified methods [4][12][16] - The article concludes with a reminder for businesses to stay informed about tax policies and their implications for financial management [19]

Core Viewpoint - The Bank of Communications has fully adopted digital electronic invoices in response to the national promotion of comprehensive digitalization, discontinuing paper invoices [1] Group 1: Implementation of Digital Invoices - As of now, the Bank of Communications has closed the application channel for paper invoices, allowing customers to apply for digital invoices through mobile banking, online banking, self-service machines, and bank counters [1] - Digital invoices labeled as "Value-Added Tax Special Invoice" and "Ordinary Invoice" hold the same legal validity and basic usage as existing paper invoices [1] Group 2: Access and Verification - Customers can download and query digital invoices issued by the Bank of Communications through their tax digital accounts or the comprehensive service platform for value-added tax invoices across provinces [1] - The authenticity of the digital invoices can be verified through the national value-added tax invoice verification platform [1]

Core Viewpoint - The article emphasizes that digital invoices hold the same legal status and validity as paper invoices, enhancing convenience for taxpayers in managing their invoices and related business processes [1]. Group 1: Digital Invoices - Digital invoices (electronic invoices) will be accepted for vehicle registration and related processes starting from May 1, 2025, eliminating the need for paper invoices [1]. - Taxpayers can easily query and download their digital invoices through the personal income tax app, specifically in the "My Ticket Folder" section [1][2]. Group 2: Invoice Management - The app allows users to differentiate between invoices they have purchased or sold, displaying basic invoice information accordingly [2]. - Users can view detailed invoice information and download invoices in various formats (XML, PDF, OFD) through the app, significantly improving the management and storage of invoices [4].

Core Viewpoint - From May 1, 2025, taxpayers will be able to use fully digital electronic invoice information to handle vehicle and second-hand vehicle registration, streamlining the registration process and promoting automotive consumption and circulation [3]. Group 1: Electronic Invoice Handling - Taxpayers can issue red invoices when there are errors in the blue invoices for vehicle sales or when goods are returned [4][5]. - The process for issuing a red invoice includes logging into the electronic tax bureau, selecting the appropriate options, and entering the red invoice information [6][8]. Group 2: Red Invoice Confirmation Process - After entering the red invoice information, taxpayers must select the corresponding invoice and confirm the details before submitting [7][9]. - Once the buyer confirms the red invoice information, the seller can proceed to issue the red invoice by selecting the confirmed information [11].

Core Viewpoint - The article discusses the implementation of a nationwide promotion of fully digital electronic invoices (referred to as "数电发票") starting from December 1, 2024, as part of the tax administration reform in China [1]. Group 1: Digital Invoice Confirmation Process - Taxpayers are required to confirm the purpose of the digital invoices through the tax digital account and the VAT invoice comprehensive service platform [1][2]. - Taxpayers must confirm the usage of digital invoices that are marked as "增值税专用发票" (special VAT invoices) or "普通发票" (ordinary invoices) for VAT input tax deduction or export tax refund applications [1][2]. Group 2: Correction of Invoice Purpose - If taxpayers mistakenly confirm the purpose of an invoice, they can apply for correction to the competent tax authority [3]. - For invoices incorrectly confirmed for VAT deduction that need to be changed to export tax refund purposes, taxpayers can request a correction from the tax authority, which will adjust the invoice purpose after verifying the related input tax has been transferred out [4]. - If the invoice was incorrectly confirmed for export tax refund purposes and the taxpayer has not yet applied for the refund, the tax authority can revert the invoice information back to the electronic invoice service platform for re-confirmation [4].