欢迎扫描下方二维码关注： 欢迎扫描下方二维码关注： 温馨提醒：蓝色柳林财税室为非官方平台，是由编者以学习笔记形式建立的平台，所有笔记写作记录的文章及转发的法律法规仅供读者学习 参考之用，并非实际办税费的标准，欢迎交流学习，共同分享学习经验成果。文章版权归原作者所有，如有不妥，请联系删除。 来源 浙江税务 单位改制有关印花税政策的公告》(以下简称公 告),明确印花税减免规则,该公告自2024年 10月1日起执行至 2027年12月31日。 营业账篷的印花 LOOK! (一) 企业改制重组以及事业单位改 制过程中成立的新企业,其新启用营 业账簿记载的实收资本(股本)、资本 公积合计金额,原已缴纳印花税的部 分不再缴纳印花税,未缴纳印花税的 部分和以后新增加的部分应当按规定 缴纳印花税。 (二) 企业债权转股权新增加的实收 资本(股本)、资本公积合计金额,应 当按规定缴纳印花税。对经国务院批 准实施的重组项目中发生的债权转股 权,债务人因债务转为资本而增加的 实收资本(股本)、资本公积合计金 额,免征印花税。 (三) 企业改制重组以及事业单位改 制过程中,经评估增加的实收资本 (股本)、资本公积合计金额,应当按 规 ...

Core Viewpoint - The article emphasizes the importance of compliance with invoicing regulations, highlighting that non-compliant invoices cannot be used for tax deductions, refunds, or reimbursements [4][6]. Invoicing Regulations - All units and individuals must issue invoices in numerical order, ensuring complete and accurate information, and must print all copies at once with consistent content [4]. - Invoices lacking the payer's full name or taxpayer identification number are deemed non-compliant and cannot be used for tax deductions or refunds [4]. - Since July 1, 2017, businesses must provide their taxpayer identification number or unified social credit code when requesting VAT invoices, and sellers must include this information on the invoices [4]. Consequences of Non-compliance - Obtaining non-compliant invoices can lead to significant issues, including the inability to use them as tax evidence [6]. - Any unit or individual is prohibited from issuing invoices that do not reflect actual business transactions, including altering item names or amounts on invoices [6]. Additional Information - The article references specific regulations from the National Taxation Administration regarding VAT invoice issuance and compliance [4][12].

Group 1 - The article provides a step-by-step guide for businesses to log into the electronic tax bureau and file property tax declarations [1][2][4] - It details the process of selecting property tax and entering tax source information, including the maintenance of taxable information for properties used for rental [5][7][9] - The article emphasizes the importance of accurately reporting rental property values and areas, with specific instructions on the effective date of changes [9][10] Group 2 - It mentions the tax rate for non-resident enterprises receiving royalty payments, which can be subject to a reduced withholding tax rate of 10% under certain conditions [15][17] - The article discusses the applicability of stamp duty exemption policies, clarifying that both parties involved in a taxable document can benefit from the exemption [20][21]

Group 1 - The article discusses the exemption or reduction of stamp duty for various situations, including housing demand guarantees for residents, corporate restructuring, bankruptcy, and support for small and micro enterprises [2] - Specific documents that are not subject to stamp duty include effective legal documents from courts, arbitration documents, and administrative documents related to land compensation by government departments [2] - The article outlines the specific categories of entities eligible for stamp duty exemptions, including family farms, educational institutions, social welfare organizations, charitable organizations, and non-profit medical institutions [2] Group 2 - It addresses common misconceptions regarding stamp duty, such as whether borrowing contracts with small and micro enterprises are subject to stamp duty and the necessity of a sales contract for stamp duty liability [7] - The article provides a Q&A format to clarify common errors related to stamp duty policies, particularly in the context of corporate restructuring [7]