欢迎扫描下方二维码关注： 企业所得税政策(即递延纳税政策) 是否依然有效? 征管公告不影响递延纳税政策的效力,递延纳 税政策相关文件继续适用。税收抵免政策是给 予境外投资者再投资的阶段性税收优惠,境外 投资者享受税收抵免政策的,仍可享受递延纳 税政策。 15243 = 1.77 上面提到的递延纳税政策为: 对境外投资者从中国境内居民企业分配的利 润,直接投资于所有非禁止外商投资的项目和 领域,凡符合规定条件的,实行递延纳税政 策,暂不征收预提所得税。 如选择适用10%的比例,则该再投资税收抵 免额度为100万元,2031年10月,B公司收回 10% 投资并申报补缴递延的税款时,应就该再投 资缴纳税款100万元,不得适用税收协定5% 的征税比例。 如选择适用5%,则该再投资税收抵免额度为 50万元,在收回投资时,应按照此前已确认 的税收协定5%的比例计算缴纳税款50万元; 5% 如后续税务机关认定B公司不符合享受税收 协定待遇条件,并要求就该再投资对应利润 缴纳100万元税款,纳税人可按补缴的税款 相应调增其税收抵免额度。 a 浙江 税务 02 境外投资者再投资时,如何计算税收 抵免额度? 境外投资者再投资时, ...

Core Viewpoint - The article provides a detailed guide on how to declare and pay the employment security fund for disabled individuals in Ningbo City, emphasizing the importance of accurate data submission and the use of the electronic tax bureau for the process [1][3][4]. Summary by Sections Declaration Process - The declaration period for the employment security fund for disabled individuals starts on September 1 each year, with the current focus on the 2024 payment period [1]. - Employers must first conduct an annual review with the local disabled persons' federation before proceeding with the declaration [3]. - There are two methods for declaration: supplementary declaration and form-filling declaration [4]. Supplementary Declaration - The system pre-fills the previous year's total salary and employee count based on the 2024 corporate income tax annual report data [4]. - Employers can modify the pre-filled data if necessary, ensuring accuracy before submission [5]. Form-Filling Declaration - Employers can access the form-filling page by clicking on the designated area on the website [4]. - The system will prompt reminders if the total salary or employee count is not greater than zero or if the salary is below the local minimum wage standard [5]. Submission Confirmation - After verifying the information, employers can submit the declaration and later view, download, or print the submitted information [5].