▲戳蓝色字关注蓝色柳林财税室 您好！这里是宁波12366纳税缴费服务热线，请问有什么可以帮您？ 您好，我公司是一家从事五金制造的企业，今年购入了一批共计650万元的艺术品用于办公室装饰。这批艺术品在持 有期间计提的折旧可以在企业所得税税前扣除吗？ 您好！根据《国家税务总局关于企业所得税若干政策征管口径问题的公告》（国家税务总局公告2021年第17号）第 五条规定：企业购买的文物、艺术品用于收藏、展示、保值增值的， 作为投资资产进行税务处理 。文物、艺术品资 产 在持有期间，计提的折旧、摊销费用不得扣除 。 所以您公司购入的这批艺术品的在持有期间计提的折旧不得在企业所得税税前扣除。 感谢您的来电，再见。 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。 王总.这不符 合规定吧 .... ▼ 点击下方名片关注蓝色柳林财税室▼ 来源宁波税务 欢迎扫描下方二维码关注： 086 《财政部 税务总局 关于印花税 ...

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Group 1 - The article discusses the tax obligations related to value-added tax (VAT) and the timing of tax liabilities based on sales agreements and payment methods [4][5][6] - It emphasizes that even if payment has not been received or an invoice has not been issued, VAT liability arises when the sales transaction occurs, particularly in cases of credit sales [4][5] - The article clarifies that the timing of VAT payment is determined not only by the receipt of payment and issuance of invoices but also by the sales settlement method and contract terms [4][5] Group 2 - The article addresses misconceptions regarding the obligation to pay stamp duty when no formal sales contract is signed, stating that other documents like orders or requisition forms can establish a sales relationship [9][10] - It highlights that businesses must pay stamp duty even if no formal contract exists, as long as there are documents that define the rights and obligations of both parties [10][11] - An example is provided where a verbal agreement via messaging establishes a sales relationship, thus requiring stamp duty payment [11] Group 3 - The article outlines conditions under which low transfer income from equity transfers may be justified, according to tax regulations [13][14] - It specifies scenarios such as significant impacts from national policy changes or transfers to family members that can be considered legitimate reasons for low transfer prices [14] - The article emphasizes the importance of providing valid documentation to support claims of reasonable transfer pricing [14]

Group 1 - The article discusses the obligation to pay stamp duty when there is no formal sales contract between parties, emphasizing that documents like orders and requisition forms should be treated as taxable documents [10] - It clarifies that if the amount listed in a taxable document differs from the actual settlement amount, the tax basis should be determined based on the listed amount unless it is changed, in which case the new amount will be the basis for taxation [13][15] - The article outlines that when transferring equity, the tax basis for stamp duty is determined by the amount stated in the property transfer document, excluding any unpaid capital contributions [16] Group 2 - It explains how to calculate the tax basis when the taxable document is in a foreign currency, stating that it should be converted to RMB based on the exchange rate on the date the document is issued [16] - The article addresses common issues related to the calculation of stamp duty, particularly in cases of errors in the VAT amount listed on taxable documents, which may affect the tax basis [15]

Group 1 - The issue of value-added tax (VAT) arises when related enterprises engage in interest-free loans, as these are treated as "loan services" subject to VAT [2] - According to the announcement from the Ministry of Finance and the State Taxation Administration, inter-company interest-free loans within a corporate group are exempt from VAT until December 31, 2027 [2] - There is a risk of tax liabilities if related enterprises do not meet the criteria of a corporate group, as they may not qualify for the VAT exemption [2] Group 2 - There is a risk of special tax adjustments under the Corporate Income Tax Law, where tax authorities can adjust taxable income based on independent transaction principles [3] - Interest expenses incurred by the lending party may not be deductible if the borrowing party uses bank loans to lend to related parties, leading to tax adjustments [3] Group 3 - Generally, non-financial enterprises are not required to pay stamp duty on loan contracts between companies [4] - If one party in the loan agreement is a financial company established by a corporate group, stamp duty must be paid on the loan contract [4] - Companies must be cautious of VAT and corporate income tax adjustments when engaging in interest-free loans between related enterprises, and should conduct tax planning based on corporate group qualifications and tax law requirements [4]