欢迎扫描下方二维码关注： 王总，这可不行! 她没在公司任职、没提 供服务,属于"与收入无关的人员工资"，按 《中华人民共和国企业所得税法》第八条, 这部分不能税前扣除。 & 政策依据 01 《中华人民共和国企业所得税法》第八条 规定，企业实际发生的与取得收入有关的、合 理的支出，准予在计算应纳税所得额时扣除。 02 《中华人民共和国企业所得税法实施条例 》第二十七条明确，"与取得收入有关的支出 " 是指与生产经营活动直接相关的支出。 PART Z 应由个人员担的税费支出，不得税前扣除 / ● 情形 企业替员工承担的个人所得税，应由个人缴纳 的社会保险费（如员工个人部分的养老、医疗、住 房公积金），以 "报销" 等形式计入工资薪金支 සී 我这应发 2 万,扣完只剩 1 万多,公司能 把这些税费给我 "报销" 了不? 这也不行! 个税、社保个人部分是您自 己该承担的,按国税函〔2009〕3 号,这些 支出不能算企业的扣除项。 & 政策依据 01 《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，工资薪金支出应为企业实际发放给 员工的、合理的劳动报酬；应由个人承担的税 ...

Group 1 - The article discusses the tax reduction policies for small and micro enterprises, emphasizing that individual businesses can still enjoy these benefits even if they open multiple stores [12][14]. - The formula for calculating the tax reduction remains unchanged, which is based on the taxable income not exceeding 2 million yuan [12]. - It highlights that businesses that previously did not meet the criteria for small and micro enterprises can still apply for tax reductions based on their cumulative situation at the end of the reporting period [12]. Group 2 - The article provides detailed information on various tax rates applicable to individuals purchasing housing, including exemptions and reductions based on the size and number of properties owned [16][19]. - It specifies that individuals selling residential properties that have been owned for more than five years may be exempt from certain taxes [17]. - The article outlines the tax rates for contract tax and deed tax based on the area of the property being purchased, with specific rates for first, second, and third homes [19].

Donation Pathways - Donations can be made through public welfare organizations, government departments at or above the county level, and other state agencies [2][3] Donation Scope - Donations must be for legally recognized public welfare and charitable causes, including education, poverty alleviation, and assistance to the needy [2][3] Deduction Proportion - For corporate donations, up to 12% of the annual profit can be deducted from taxable income; any amount exceeding this can be carried forward for up to three years [2] - For individual donations, up to 30% of the taxable income can be fully deducted [3] Determining Deduction Amount - Monetary donations are recognized at the actual amount donated, while non-monetary donations are valued at fair market value [2][3] - For individuals, the value of donated assets like stocks or real estate is based on the original value held by the donor [3] Documentation Requirements - Public welfare organizations and state agencies must issue donation receipts for individual donations; if receipts are not available, bank payment vouchers can be used temporarily [3] Deduction Methods - Individuals can deduct donations from various income sources, with specific limits based on the type of income [3]

Group 1 - The article discusses tax incentives for individuals and e-commerce operators regarding electronic orders, specifically exempting them from stamp duty [2][3] - The eligibility for this tax exemption applies to individuals who enter into electronic orders with e-commerce operators [3] - The policy is based on the Stamp Tax Law of the People's Republic of China and a specific announcement from the Ministry of Finance and the State Taxation Administration [4] Group 2 - The article highlights tax benefits for enterprises hiring recent college graduates and specific groups such as poverty alleviation populations and long-term unemployed individuals [9][11] - Enterprises that sign labor contracts for over one year and pay social insurance for these eligible individuals can receive tax deductions for three years based on the actual number of hires [9][10] - The tax policies mentioned include various taxes such as urban maintenance and construction tax, value-added tax, local education surcharges, and corporate income tax [10]