欢迎扫描下方二维码关注： 缴申报时享受抵免所得税政策,也可在 年度汇算清缴申报时享受抵免所得税政 策。 适用范围 政策所称专用设备,是指企业购置 并实际使用下列目录规定的环境保护、 节能节水、安全生产等专用设备: ◆《环境保护专用设备企业所得税优 惠目录》（2017年版） ◆《节能节水专用设备企业所得税优 惠目录》（2017年版） ◆《安全生产专用设备企业所得税优 惠目录》（2018年版） 上述目录如有更新,从其规定。 企业购置专用设备、在专用设备改 造完成后五个纳税年度内转让、出租 的,应在该专用设备停止使用当月停止 享受优惠,并补缴已经抵免的企业所得 税税款。 FE Hose 01 。购买并自身投入使用的专用设备 清单及发票。 02 ○ 以融资租赁方式取得的专用设备 的合同或协议。 03 ○ 专用设备属于规定目录中的具体 项目的说明。 04 ○ 专用设备实际投入使用时间的说 明。 05 ○ 数字化、智能化改造方案或取得 经技术合同认定登记机构登记的 技术开发合同或技术服务合同。 = U. 10 Ho 温馨提示 制作：成都税务 来源四川税务 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 ...

欢迎扫描下方二维码关注： 点击卡片上的【税源采集】，跳转到房产税税源明细表，自动带出已有房屋信息，点击【新增】，在"房产税税源信息"页面录 入土地或房产产权证号等基本信息。 （三） 若纳税人存在房产出租，在税源采集页面【房屋应税信息（ 从价 ）】模块，据实录入出租房产原值、出租面积。在【房屋应 税信息（ 从租 ）】模块录入出租面积，申报租金收入，申报期起止，点击【提交】。 （一） ⾸次办理房产税、城镇⼟地使⽤税申报时，需要先进⾏税源信息采集。 进入【财产和行为税税源采集及合并申报】功能-点击【添加税种】卡片，勾选增加本期申报税种【税源采集】或者点击【填 表式申报】，在页面左侧选择相应的税源明细表。 （二） 纳税人在填写 土地等级 时，应当先咨询主管税务机关应税土地等级，再进行填报。 （四） 若纳税人存在减免信息，在录入基本信息界面，自行选择 减税性质 ，录入减免面积，减免起止时间，月减免金额系统自动计 算，无须填写，且不可修改，填写完毕后点击【提交】，完成新增税源采集。 （五） 申报缴纳，进入财产和行为税税源采集及申报界面，自动带出本期应申报所有税种信息，纳税人可以自行勾选单个或多个税种 进行申报，也可点击右 ...

根据《财政部国家税务总局关于印发<农 业产品征税范围注释>的通知》(财税字〔1995〕 52号)规定: 一、"农业生产者销售的自产农业产品", 是指直接从事植物的种植、收割和动物的饲 养、捕捞的单位和个人销售的注释所列的自产 农业产品; 对上述单位和个人销售的外购的农 业产品,以及单位和个人外购农业产品生产、加 工后销售的仍然属于注释所列的农业产品,不 属于免税的范围, 应当按照规定税率征收增值 税。 欢迎扫描下方二维码关注： 二、农业生产者用自产的茶青再经筛分、风 选、拣剔、碎块、干燥、匀堆等工序精制而成的 精制茶, 不得按照农业生产者销售的自产农业 产品免税的规定执行,应当按照规定的税率征 税。 附件: 农业产品征税范围注释 来源 山西税务税宣速递 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。 印花税热点问答 (201 所有合同是否都需要缴纳印花税? 答:根据《中华人民共和国印花税法》所附 ...

Group 1 - The article discusses the adjustment of the upper and lower limits for the payment base of employee basic pension insurance, unemployment insurance, and work injury insurance in the province for the year 2025, with the upper limit set at 22,795 yuan/month and the lower limit at 4,650 yuan/month [2] - Employers can pay the adjusted insurance fees through the social insurance fee management client starting from October 2025, with the deadline for completing the payment by December 2025 without incurring late fees [2] - The article provides a step-by-step guide for employers on how to declare and pay the adjusted social insurance fees [2] Group 2 - The article mentions that personal contracts for buying cars do not require stamp duty, as they are classified as personal contracts for movable property [8][9] - It highlights that not only car purchases but also personal purchases of furniture, appliances, and housing transactions are exempt from stamp duty [9] - The article emphasizes that electronic orders made online with e-commerce operators are also exempt from stamp duty [9] Group 3 - The article outlines various tax benefits available during the upcoming long holiday, including VAT exemptions for cultural and sports service ticket revenues and simplified tax collection methods for certain service providers [11][13][16] - It details the "immediate buy and refund" policy for outbound tourists, allowing them to claim refunds on purchases made in designated stores [12] - The article also mentions tax exemptions for land and property used by religious sites and parks, as well as reduced income tax rates for small-scale taxpayers [20][21]

Core Viewpoint - Companies can deduct charitable donations from their taxable income under specific regulations, which incentivizes corporate philanthropy and supports public welfare initiatives [2][5]. Policy Regulations - According to the Corporate Income Tax Law and its implementation regulations, donations made by companies to qualified charitable organizations or government entities for public welfare activities can be deducted from taxable income up to 12% of the annual profit [2]. - Any portion of donations exceeding the 12% threshold can be carried forward and deducted within the next three years [2]. Determining Donation Amounts - The amount of charitable donations is confirmed based on the following principles: - For monetary donations, the actual amount received is recognized [4]. - For non-monetary donations, the fair value is used, and proof of fair value must be provided [4]. Eligibility for Tax Deduction - Not all donations qualify for tax deductions; only those made for legal charitable activities through recognized organizations are eligible [6][7]. - Donations must be made through qualified charitable organizations that are listed by the relevant government departments to ensure compliance and prevent tax evasion [7]. Example Calculation - For instance, if a company donates 1.5 million to establish a school and has an annual profit of 12 million, the deductible amount would be calculated as 12 million × 12% = 1.44 million, which is less than the donation amount, allowing for a deduction of 1.44 million [8].

Core Viewpoint - The article emphasizes the importance of understanding the stamp duty regulations in China, particularly which contracts are subject to stamp duty and the implications for businesses involved in various transactions [19][21]. Group 1: Taxable Contracts - All contracts need to pay stamp duty, but not all contracts are taxable. Taxable contracts include loan contracts, financing leases, sales contracts, construction contracts, transportation contracts, technology contracts, leasing contracts, custody contracts, and insurance contracts [19][20]. - If a sales contract is not signed, but there are orders or demand notes that establish a sales relationship and clarify the rights and obligations of both parties, stamp duty must still be paid [20]. Group 2: Tax Calculation Basis - For contracts and property transfer documents that do not specify an amount, the stamp duty is based on the actual settlement amount. If this cannot be determined, the market price at the time of contract signing is used [25][26]. - The tax basis for taxable contracts excludes the value-added tax (VAT) amount if it is specified. However, if VAT is not specified, the stamp duty is calculated based on the total contract amount [11][25]. Group 3: Refunds and Exemptions - If a contract is signed and later canceled, the paid stamp duty can be refunded. However, for unfulfilled taxable contracts, the paid stamp duty is not refundable or applicable to other tax payments [13]. - Small and micro enterprises can enjoy tax reductions and exemptions based on specific criteria, and they do not need to wait for annual income tax settlement results to apply for these benefits [27][28]. Group 4: Filing and Reporting - Taxpayers must file stamp duty returns even if no taxable transactions occurred during the reporting period. Zero returns are required [22]. - Taxpayers are allowed to collect stamp duty information outside of the tax period, but cannot submit returns for the same tax item that has already been reported [23].

欢迎扫描下方二维码关注： 个几 可人。 证券交易印花税按周解缴。证券交 易印花税扣缴义务人应当自每周终了 之日起五日内申报解缴税款以及银行 结算的利息。 根据《国家税务总局关于实施〈中 华人民共和国印花税法〉等有关事项 的公告》（国家税务总局公告2022年 第14号) 第一条第三款规定,印花税 按季、按年或者按次计征。 应税合同、产权转移书据印花税可 以按季或者按次申报缴纳,应税营业 账簿印花税可以按年或者按次申报缴 纳,具体纳税期限由各省、自治区、 直辖市、计划单列市税务局结合征管 实际确定。 境外单位或者个人的应税凭证印花 税可以按季、按年或者按次申报缴纳, 具体纳税期限由各省、自治区、直辖 市、计划单列市税务局结合征管实际 确定。 根据授权,国家税务总局大连市税 务局出台《国家税务总局大连市税务 局关于印花税纳税期限的公告》（国 家税务总局大连市税务局公告2022年 第3号），明确纳税期限如下: 纳税人书立的应税合同、产权转移 书据,按季计征印花税;不能按固定 期限计征的，可以按次计征。 纳税人的应税营业账簿,按年计征 印花税。 纳税人为境外单位或个人,在境内 有代理人的,以境内代理人为扣缴义 务人,按 ...

欢迎扫描下方二维码关注： 根据《财政部 税务总局 水利部关于印发〈水 资源税改革试点实施办法 〉的通知 》（ 财税 〔2024〕28号）第二条规定，在中华人民共 和国领域直接取用地表水或者地下水的单位和 个人，为水资源税纳税人，应当按照本办法规 定缴纳水资源税。像企业从江河、湖泊（含水 库）等水源地直接取水用于生产经营，或者从 地下取水，都是需要缴纳水资源税的。 但根据《财政部 税务总局 水利部关于印 发〈水资源税改革试点实施办法〉的通 知》（财税〔2024〕28号 ) 第三条规定 , 有下列情形之一的，不缴纳水资源税： 水资源税的税额是怎么确定的呢? (02) 不同行业有何区别? 往期链接 o 农村集体经济组织及其成员从本集体经济组 织的水塘、水库中取用水； o 家庭生活和零星散养、圈养畜禽饮用等少量 取用水; o 水工程管理单位为配置或者调度水资源取水; ο 为保障矿井等地下工程施工安全和生产安全 必须进行临时应急取（排）水; ○ 为消除对公共安全或者公共利益的危害临时 应急取水; o 为农业抗旱和维护生态与环境必须临时应急 取水。 (33). 一问一答丨购进农产品增值税政策 (32). 一问一答丨调整增 ...