欢迎扫描下方二维码关注： 自2023年1月1日至2027年12月31日， 对增值税小规模纳税人、小型微利企业和个体工商户 减半征收 资源税(不含水资源税)、城市 维护建设税、房产税、城镇土地使用税、印花税(不含证券交易印花税)、耕地占用税以及教育费附加、地方教育附加。 享受减免的 小型微利企业标 准 是什么？ " 六税两费 "申报逾期 了 怎么办？今天，小编将大家遇到的常见问题做了总结整理，一起 来看看吧！ 1 享受"六税两费"减免的小型微利企业标准是什么？ 适用"六税两费"减免政策的小型微利企业的判定 以企业所得税年度汇算清缴（以下简称"汇算清缴"）结果为准。 是 指从事国家非限制和禁止行业，且同时符合年度应纳税所得额 不超过300万元、 从业人数 不超过300人、 资产总额 不超 过5000万元 等三个条件的企业。 2 享受"六税两费"减免的时期对应哪一年度的小微企业汇缴结果呢？ 登记为增值税一般纳税人的企业，按规定办理汇算清缴后确定是小型微利企业的，除从事国家非限制和禁止行业，且 同时符合申报期上月末从业人数不超过300人、资产总额不超过5000万元两项条件的新设立企业以外，可自办理汇算清缴 当年的7月 ...

Group 1 - The article discusses the tax deductibility of reasonable wage and salary expenses incurred by enterprises [3][4] - Reasonable wages and salaries include all forms of cash or non-cash compensation paid to employees, such as basic salary, bonuses, allowances, and overtime pay [4][5] - The criteria for confirming the reasonableness of wage and salary expenses include adherence to established compensation systems, alignment with industry standards, and compliance with tax obligations [7][8] Group 2 - Welfare subsidies that are part of the employee compensation system and paid alongside wages can be deducted as wage expenses if they meet specific regulatory criteria [7][8] - Expenditures related to external labor dispatching can be categorized into two types for tax deduction purposes: payments made directly to labor dispatch companies and payments made directly to employees [9] - The article outlines the conditions under which enterprises can deduct social insurance and housing fund contributions, including basic and supplementary insurance payments [18][21] Group 3 - Interest expenses incurred by enterprises in their business operations, such as borrowing from financial institutions, are generally deductible under certain conditions [28] - The article specifies that interest paid to related parties must comply with tax regulations to qualify for deductions [28] - The document references various policy guidelines and regulations that govern the deductibility of these expenses [14][24]

Core Viewpoint - The article discusses the importance of accurately distinguishing between taxable and exempt sales when filing VAT returns to avoid tax risks and ensure compliance with tax regulations [8][9]. Group 1: VAT Filing and Exemptions - Companies must accurately report taxable sales and exempt sales to benefit from tax exemptions, such as those applicable to agricultural producers [9]. - For small-scale taxpayers, if quarterly sales are below 300,000 yuan, they qualify for small micro-enterprise tax exemptions and should report in the designated section [11]. Group 2: Invoice Verification and Services - The article highlights the functionality of the invoice verification feature available through the electronic tax bureau app, which allows users to check the authenticity of invoices [3]. - Various services related to invoice management, such as issuing red and blue invoices, are available to assist businesses in their tax compliance [3].

Group 1 - The article discusses the differences in personal income tax withholding for new graduates and interns compared to other employees [2][3] - For residents who first receive salary income within a tax year, the withholding tax can be calculated using a deduction of 5000 yuan per month multiplied by the number of months worked in that year [3] - A practical example is provided where an individual named Xiao An, who graduated in June 2025 and started working in July, benefits from this tax deduction when calculating their income tax [3] Group 2 - Interns who are full-time students and receive remuneration during their internship can also benefit from tax deductions, calculated using the cumulative withholding method [4] - The formula for calculating the withholding tax for interns includes cumulative income, cumulative deductions, and applicable tax rates, with a similar deduction of 5000 yuan per month [4] - An example is given of Xiao Cai, a student who earned 5000 yuan in July during an internship, where no tax is due after applying the deduction [4][5]

Core Viewpoint - The article provides a comprehensive guide on the payment and declaration process for vehicle and vessel tax, emphasizing the methods of collection, declaration, and payment through various channels [2][3]. Group 1: Collection and Payment Methods - Vehicle tax is commonly collected by insurance companies during the purchase of vehicle insurance, with specific invoice information provided [3]. - Vessel tax can be collected by maritime authorities through delegated collection, with relevant payment documentation available [3]. - Taxpayers can also opt for self-declaration and payment through the electronic tax bureau, with specific guidelines outlined for each method [3]. Group 2: Functional Pathways for Tax Declaration - Taxpayers can navigate the electronic tax bureau by selecting options such as "Tax Declaration and Payment" and "Property and Behavior Tax Source Collection and Combined Declaration" [4]. - There are reminders for taxpayers regarding the current period's declaration requirements [4]. - Both corporate and individual taxpayers can search for tax declaration options using keywords related to vehicle tax [4]. Group 3: Steps for Tax Source Collection - Taxpayers must first collect tax source information, with the option to skip this step if information is already available [6]. - The process involves adding a new tax type for vehicle tax and confirming the selection [7]. - Successful collection of vehicle tax sources can be viewed in the tax source details section, with options to modify or delete unsubmitted information [12]. Group 4: Tax Declaration Methods - There are two methods for tax declaration: confirmation-based declaration and form-filling declaration [12]. - In the confirmation-based method, all applicable tax types are automatically presented for selection [12]. - The form-filling method allows taxpayers to manually enter tax information before submission [12].

Group 1 - The article discusses the process of filling out tax exemption or reduction data in the individual electronic tax bureau system [1][5][11] - It highlights the automatic status updates in the system after data entry, indicating whether the information is complete or needs further input [5][9] - The article provides instructions for selecting the appropriate exemption or reduction categories and entering the corresponding amounts [11][12] Group 2 - It mentions the option to export data for multiple individuals to facilitate bulk entry of tax exemption or reduction information [12] - The article outlines the steps for individuals to dissociate from a company in the electronic tax bureau if they are incorrectly listed as tax-related personnel [20][22][24] - It emphasizes the importance of following the correct procedures to ensure accurate tax reporting and compliance [20][22]

Group 1 - The article discusses the "Six Taxes and Two Fees" reduction policy, which provides tax relief for small and micro enterprises and newly established companies during specific periods [3][4][5] - Newly established enterprises registered as general taxpayers can apply for the "Six Taxes and Two Fees" reduction if they meet certain criteria, including having fewer than 300 employees and total assets not exceeding 50 million yuan [4][7] - Enterprises that have already paid the "Six Taxes and Two Fees" before their first tax settlement do not need to make corrections based on the settlement results [5][8] Group 2 - The article outlines that enterprises transitioning from small-scale to general taxpayer status will no longer be eligible for the "Six Taxes and Two Fees" reduction policy as small-scale taxpayers [6][7] - If a taxpayer fails to timely apply for the reduction, they can request to offset future tax payments or apply for a refund [9][10] - The eligibility for the "Six Taxes and Two Fees" reduction remains valid from January 1, 2019, to December 31, 2027, for qualifying taxpayers [10] Group 3 - The article also addresses tax deductions for newly purchased equipment, allowing for one-time deductions for assets valued under 5 million yuan, while assets over this threshold will follow standard depreciation rules [22][30] - The timing of the tax deduction is crucial, with specific guidelines on when to recognize the purchase for tax purposes [30][32] - Companies can choose to adopt the one-time tax deduction policy, but once chosen, it cannot be changed in subsequent years [33]

Core Viewpoint - The article discusses the tax relief policies for small and micro enterprises in China, particularly focusing on the "Six Taxes and Two Fees" reduction and exemption measures that are effective from January 1, 2023, to December 31, 2027 [11]. Group 1: Tax Relief Policies - From January 1, 2023, to December 31, 2027, small-scale VAT taxpayers, small micro-profit enterprises, and individual businesses will have their resource tax (excluding water resource tax), urban maintenance and construction tax, property tax, urban land use tax, stamp tax (excluding securities transaction stamp tax), arable land occupation tax, education fee surcharge, and local education surcharge halved [11]. - The eligibility for the "Six Taxes and Two Fees" reduction policy is determined based on the annual corporate income tax settlement results [12]. - Newly established enterprises that are registered as general VAT taxpayers and meet specific criteria (less than 300 employees and total assets not exceeding 50 million) can apply for the "Six Taxes and Two Fees" reduction from the month of establishment [13][15]. Group 2: General VAT Taxpayer Regulations - General VAT taxpayers who exceed the small-scale taxpayer threshold must register as general taxpayers and will no longer be eligible for the "Six Taxes and Two Fees" reduction policy from the effective date of their general taxpayer status [16][17]. - If a general VAT taxpayer is determined not to be a small micro-profit enterprise after the first tax settlement, they cannot apply for the reduction from the following month until June 30 of the next year [14]. Group 3: Specific Cases and Exemptions - Individuals renting out properties can average their rental income over the lease period; if the average monthly rental income does not exceed 100,000, they are exempt from VAT [22]. - For small-scale VAT taxpayers under the differential taxation policy, the determination of eligibility for the VAT exemption is based on the sales amount after the differential calculation [24][25].

Core Viewpoint - The article discusses the tax exemption policies for small-scale taxpayers under the new regulations issued by the National Taxation Administration, emphasizing the conditions under which these taxpayers can benefit from VAT exemptions and the necessary compliance requirements [2][4][24]. Tax Exemption Policies - Small-scale taxpayers with monthly sales not exceeding 100,000 yuan (or quarterly sales not exceeding 300,000 yuan) are exempt from VAT [2]. - If the monthly sales exceed 100,000 yuan but, after deducting the sales of real estate, do not exceed 100,000 yuan, the sales of goods, services, and intangible assets are exempt from VAT [2]. Compliance Reminders - Small-scale taxpayers applying the differential taxation policy must report their sales based on the amount after deductions to determine eligibility for VAT exemption [3]. - All sales income, including unbilled income, must be combined when filling out the VAT declaration to assess whether the exemption conditions are met [4]. - If a small-scale taxpayer issues a special VAT invoice but their total sales do not exceed 300,000 yuan for the quarter, they cannot enjoy the exemption and must declare VAT based on the applicable tax rate [5]. Special Cases - Small-scale taxpayers who issue red invoices can apply for a tax refund if their monthly sales do not exceed 100,000 yuan [8]. - Taxpayers transitioning from small-scale to general taxpayer status must complete their small-scale taxpayer declarations before filing as general taxpayers [9]. Additional Policies - The article also outlines the "Six Taxes and Two Fees" preferential policies for small-scale taxpayers, which include reductions in various taxes from January 1, 2023, to December 31, 2027 [17][19].

Taxation on Agricultural Products - Various medicinal plants and their processed forms are classified under agricultural products for taxation purposes [3] - Natural rubber is categorized as a type of natural resin and is also considered an agricultural product [3] VAT Rates and Exemptions - Agricultural products not listed in the specified categories are subject to a general VAT rate of 13% instead of the agricultural product rate of 9% [3] - Specific food items such as frozen foods, canned vegetables, and various processed meat products are included in the general VAT category [3] Exemptions for Agricultural Producers - Agricultural producers selling their own products are exempt from VAT [3] - Farmers' cooperatives selling products from their members are also exempt [3] - Seed production enterprises under specific operational models are eligible for tax exemptions [3]