欢迎扫描下方二维码关注： 扣、商业折扣、销售折让的区别。 HE W 商业折扣 折 指销售方为促进商品销售而在商品价格上给予的价 格扣除，如店铺促销，买两件85折，三件8折。 现金折扣 0 指债权人为鼓励债务人在规定的期限内付款而向债 务人提供的债务扣除。如商家承诺客户10日内付款， 可以享受商品价格1%的折扣。 销售折让 & 指企业因售出商品的质量不合格等原因而在售价上 给的减让。如某客户购买的商品存在质量问题，双 方约定商家给予10%的价格折让。 商业折扣 折 纳税人采取折扣方式销售货物，销售额和折扣额需 在同一张发票上的"金额"栏分别注明。 注意： 未在同一张发票"金额"栏注明折扣额， 而仅在发票的"备注"栏注明折扣额的， 折扣额不得从销售额中减除哦。 c 现金折扣 按照扣除现金折扣前的金额确定销售商品收入金额， 开具发票。 销售折让 E 蓝字数电发票开具后，如发生销售退回（包括全部 退回和部分退回）、开票有误、应税服务中止（包 括全部中止和部分中止）、销售折让等情形的，应 当按照规定开具红字数电发票。 | 名称 | 政策依据 | 增值税 | 企业所得税 | | | | | --- | --- | --- ...

Group 1 - The article discusses the implementation of tax reduction policies for small and micro enterprises, specifically the "six taxes and two fees" exemption policy [10] - Newly established enterprises that are registered as general VAT taxpayers and meet specific criteria can enjoy tax reduction benefits [10] - The criteria include having no more than 300 employees and total assets not exceeding 50 million yuan [10] Group 2 - The article outlines the method for withholding personal income tax for employees who receive salary income for the first time within a tax year [12][14] - Employers can calculate the cumulative deduction based on 5,000 yuan per month multiplied by the number of months worked in the current year [14] - The system allows for automatic calculation of cumulative deductions when employers input employee information through the natural person electronic tax bureau [14]

欢迎扫描下方二维码关注： 以上可以免税的情形，我需要补缴 车辆购置税吗? 已经办理免税、减税手续的车辆, 因10年内转让、改变用途等原因不 再属于免税、减税范围的，纳税人 应当在办理车辆转移登记或者变更 登记前缴纳车辆购置税。注意点如 下: u u 纳税人 未发生转让行为 发生转让行为， 的，车辆所有人 受让人为车辆购 为车辆购置税纳 置税纳税人。 税人。 0 0 纳税义务发生时间 纳税义务发生时间为车辆转让或者用途 改变等情形发生之日。 应纳税额 计税价格以免税、减税车辆初次办理纳 税申报时确定的计税价格为基准，每满 一年扣减10%。 计算公式 初次办理 纳税申报 ★(1一年限 ★ 10%)★10% 一 应纳 已纳 税额 科额 计税价格 其中: 1.应纳税额不得为负数; 2.使用年限的计算方法:自纳税人初次办 理纳税申报之日起，至不再属于免税、 减税范围的情形发生之日止。使用年限 取整计算，不满一年的不计算在内。 . . . 因此按照相关规定，小王此时应补缴车 购税=20x(1-3x10%)x10%=1.4万元 P G - t the state of the state of the state of t ...

欢迎扫描下方二维码关注： t 温馨提示 初次申请退税需先录入自然人本人的退税 银行账户信息，若非首次退税可直接进入第 二步"提交退税申请"操作。 @浙江税务 第二步 提交退税申请 01 点击【我要办税】-【一般退税管理】- 【一站式退抵税（费）】 02 点击【代开发票预缴退税】，基本信息为 自然人前期维护的退税银行账户信息，退 抵税方式选择"退税"，系统会自动带出退 税申请理由，自然人也可自行修改退税理 曲。 下滑该页面至"待退税(费)明细"模块, 选择原蓝字发票的开具起止日期或填写发票代 码、发票号码、电子税票号码等信息，点击 【查询】。 03 在"自然人税务机关选择"提示框内选择原 蓝字发票备注栏中的代开税务机关，点击 【确定】，上传所需材料（如有），点击 【下一步】。 供稿：温岭市局 作者：杨棋惠 柯雨佳 章榕 根据《财政部 税务总局关于延续实施 二手车经销有关增值税政策的公告》(财政部 税务总局公告2023年第63号)规定: 一、对从事二手车经销的纳税人销售其 收购的二手车, 按照简易办法依3%征收率减 按0.5%征收增值税。 二、本公告所称二手车,是指从办理完 注册登记手续至达到国家强制报废标准之 ...

Group 1 - The article provides a detailed guide on how to correct the individual income tax withholding declaration for the year 2024, emphasizing the use of the Natural Person Electronic Tax Bureau for both online and in-person corrections [1][2][4]. - The process involves several steps, including logging in, selecting the tax month to be corrected, and ensuring that the declaration status is "successful" before proceeding with the correction [1][4]. - It is highlighted that if corrections are made for a month, subsequent months must also be corrected to avoid affecting the tax calculation and submission functions for those periods [1][4]. Group 2 - The article outlines the specific steps for using the Natural Person Electronic Tax Bureau (web version) to modify income items, including adjusting erroneous information and recalculating tax amounts [2][4]. - It mentions that if no adjustments are needed during the correction process, users can cancel the correction operation [2][4]. - Successful submission of the corrected report allows for the payment of any new tax liabilities through the tax payment menu [2][4]. Group 3 - The article specifies that the web-based withholding function is primarily suitable for units with 300 or fewer current employees who have not indicated a departure date or whose departure date is on or after the current date [3].

Core Viewpoint - The article discusses the tax reduction policy for small-scale taxpayers, small and micro enterprises, and individual businesses in China, specifically focusing on the "Six Taxes and Two Fees" reduction from January 1, 2023, to December 31, 2027, and outlines the eligibility criteria and procedures for claiming these benefits [2][3]. Summary by Sections Eligibility Criteria for "Six Taxes and Two Fees" Reduction - Small and micro enterprises must meet three conditions to qualify for the tax reduction: annual taxable income not exceeding 3 million yuan, number of employees not exceeding 300, and total assets not exceeding 50 million yuan [2]. Tax Reduction Period for Small Micro Enterprises - The tax reduction applies to small and micro enterprises that are registered as general VAT taxpayers and meet the specified conditions. The reduction period is from July 1 of the year following the annual tax settlement to June 30 of the subsequent year [3]. New Enterprises and Tax Reduction Eligibility - Newly established enterprises that have not yet completed their first tax settlement can still apply for the "Six Taxes and Two Fees" reduction if they meet the specified conditions regarding employee count and total assets [5]. Correction of Tax Payments - Newly established enterprises that have already paid the "Six Taxes and Two Fees" before their first tax settlement do not need to correct their payments based on the settlement results [6]. Transition from Small-Scale to General Taxpayer - Enterprises transitioning from small-scale VAT taxpayers to general VAT taxpayers will no longer be eligible for the "Six Taxes and Two Fees" reduction from the effective date of their general taxpayer registration [7]. Handling Late Tax Reduction Claims - Taxpayers who meet the conditions but fail to claim the reduction in a timely manner can apply to offset future tax liabilities or request refunds [8]. Late Submission of Tax Claims - Taxpayers who submit their claims late can still apply for the "Six Taxes and Two Fees" reduction for tax periods within the specified range, provided they meet the eligibility criteria [9].

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].