欢迎扫描下方二维码关注： ⇧ 点 蓝字 关注 "蓝色柳林财税室" 政策提示 （ 一 ） 增值税电子普通发票 ; ( 二 ) 桥 、闸通行费发票。 三、农产品销售发票及收购发票。 政策提示 根据《财政部 税务总局 海关总署关于深化增 值税改革有关政策的公告》(财政部 税务总局 海 关总署公告2019年第39号) 、《财政部 税务总局 关于租入固定资产进项税额抵扣等增值税政策的通 知 》（ 财税〔2017〕90号 ）及《中华人民共和国 增值税暂行条例》规定，以下普通发票和凭证可以 进行进项税额抵扣 : 一、国内旅客运输的扣税凭证 : （ 一 ）增值税电子普通发票 ; （ 二 ）注明旅客身份信息的航空运输电子客票 行程单; （ 三 ）注明旅客身份信息的铁路车票; ( 四 ) 注明旅客身份信息的公路 、水路等其他 客票。 二、通行费发票 : 误区二：专用发票一定能抵扣 张姐,这个月我们又拿 到了增值税专票，进项 税不少，这个月又能抵 扣一笔进项税了 小陈，先别急。你这 个想 法 可 得 纠 正 - "专票一定能抵 K 扣" 这是个误区。 啊? 专票不就 是用来抵扣的 吗? 不然我们 干嘛要求对方 开具专票? 取得专票 ...

欢迎扫描下方二维码关注： 来源：北京税务 来源：北京东城税务 ⾮ "合理⼯资薪⾦" ⽀出不得扣除 《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） 02 超限定标准的⼯资薪⾦⽀出不得扣除 属于国有性质的企业，其工资薪金，不得超过政府有关部门给予的限定数额；超过部分，不得计入企业工资薪金总额，也不 得在计算企业应纳税所得额时扣除。 工资薪金总额， 是指企业按照本通知第一条规定实际发放的工资薪金总和，不包括企业的职工福利费、职工教育经费、工 会经费以及养老保险费、医疗保险费、失业保险费、工伤保险费、生育保险费等社会保险费和住房公积金。 工资薪金， 是指企业每一纳税年度支付给在本企业任职或者受雇的员工的所有现金形式或者非现金形式的劳动报酬，包括 基本工资、奖金、津贴、补贴、年终加薪、加班工资，以及与员工任职或者受雇有关的其他支出。 01 合理工资薪金， 是指企业按照股东大会、董事会、薪酬委员会或相关管理机构制订的工资薪金制度规定实际发放给员工的 工资薪金。税务机关在对工资薪金进行合理性确认时，可按以下原则掌握： 企业发生的合理的工资薪金支出，准予扣除；不符合 "合理工资薪金" ...

Group 1 - The article discusses the tax implications for individuals involved in equity transfer transactions, emphasizing the need for timely tax declaration based on specific conditions [12][13]. - It outlines the criteria under which taxpayers must report their tax obligations, including scenarios such as payment of transfer price or signing of transfer agreements [12]. - The article specifies that equity transfer includes various forms of transactions, such as selling shares, public offerings, and judicial transfers [13]. Group 2 - The document references the guidelines for stamp duty calculation when multiple parties are involved in a taxable document, indicating that tax amounts should be calculated based on each party's share [9]. - It highlights the importance of determining the tax basis for taxable contracts and property transfer documents when multiple taxpayers are involved [9].

Group 1 - The article provides a guide for taxpayers on how to check their employment information and rectify any discrepancies in the personal income tax app [4][5] - It emphasizes the importance of verifying employment details to prevent misuse of personal information by unauthorized entities [5] - The article outlines the steps for filing a complaint if a taxpayer finds that their information has been used by a company they have never worked for [5] Group 2 - The article discusses the procedures for handling invoices that need to be voided or corrected due to sales returns or errors, according to the regulations set by the State Taxation Administration [12] - It specifies that paper invoices must be returned and marked as "void" or "red" invoices must be issued in case of errors or returns [12] - The article also mentions the requirements for electronic invoices in similar situations, highlighting the need for compliance with tax regulations [12]

Core Viewpoint - The article provides a detailed guide on how individuals can check their personal income tax records using the Personal Income Tax App, emphasizing the convenience of mobile access for tax-related inquiries and documentation [1][4]. Group 1: Steps to Query Personal Income Tax Records - Step 1: Log into the Personal Income Tax App, navigate to the homepage, and click on "Income Tax Details" [1]. - Step 2: Select the tax year, with comprehensive income (including wages, labor remuneration, royalties, and licensing fees) pre-selected. Additional income categories can be added if necessary [2][3]. - Step 3: Click "Query" to retrieve key data, including total income and total tax paid, along with detailed income tax records [4]. - Step 4: Users can view tax calculations and deductions by clicking "View Tax Calculation" [5]. - Step 5: If identity theft is suspected, users can file a complaint through the app [5]. - Step 6: Users can generate and download their tax records by selecting the required months and dragging the slider to the end, then clicking "Generate Tax Record" [6][8]. Group 2: Policy Basis - The article references the "Personal Income Tax Law of the People's Republic of China" and the "Interim Measures for the Administration of Withholding and Reporting of Personal Income Tax" as the legal framework supporting the procedures outlined [8].

Core Viewpoint - The article discusses the implementation of tax policies and procedures for internet platform enterprises regarding the handling of personal income tax and value-added tax for their workers, effective from October 1, 2025 [19]. Group 1: Tax Policies for Internet Platform Enterprises - Internet platform enterprises are required to handle personal income tax withholding and reporting for their workers according to the guidelines set by the National Taxation Administration [13][15]. - Workers receiving service income from internet platform enterprises can benefit from tax exemptions and reduced rates under certain conditions, such as the monthly sales amount being below 100,000 yuan for small-scale taxpayers [16]. Group 2: Tax Filing Procedures - The process for internet platform enterprises to file taxes on behalf of their workers includes verifying the identity of the workers and obtaining written consent before proceeding with tax filings [18]. - Internet platform enterprises must submit tax filings by the 15th of the following month after the service income is received, and they are responsible for paying any applicable taxes if the income exceeds the exemption threshold [18][19].

Group 1 - The article discusses the tax implications for taxpayers who sign framework contracts without specified amounts, focusing on whether stamp duty can be paid based on the pre-tax amount listed in monthly settlement statements [2] - According to the Stamp Tax Law of the People's Republic of China, the tax basis for taxable contracts is the amount specified in the contract, excluding VAT [2] - The announcement from the State Taxation Administration clarifies that if the taxable contract does not specify an amount, the taxpayer must declare the amount during the first tax declaration period after the contract is established [2] Group 2 - The article provides a reminder about the new electronic tax bureau services available for taxpayers, including online assistance for tax-related inquiries [18][19] - It emphasizes the importance of using the electronic tax bureau or its app for tax payments and inquiries, highlighting the convenience of remote assistance when online functions are insufficient [18][19] - The article outlines the process for taxpayers to engage with the electronic tax bureau for assistance, including steps for online identity verification and submitting tax-related requests [19]

Core Viewpoint - The article discusses tax incentives for agricultural producers, specifically focusing on the value-added tax (VAT) deductions available for taxpayers purchasing agricultural products from producers, aimed at promoting the development of rural specialty industries [2][3]. Tax Incentives - Taxpayers purchasing agricultural products from producers can deduct input VAT based on the purchase price indicated on the invoices, with a deduction rate of 9% starting from April 1, 2019. For agricultural products used in the production or processing of goods with a 13% tax rate, the deduction rate is 10% [2]. - Taxpayers whose input VAT has been determined through a fixed deduction method will continue to follow the relevant regulations for fixed deductions [2]. Eligibility Conditions - The tax incentives apply to taxpayers who purchase self-produced agricultural products sold by agricultural producers [3]. Policy Basis - The tax incentives are based on the "Interim Regulations on Value-Added Tax of the People's Republic of China" and notifications from the Ministry of Finance and the State Administration of Taxation regarding VAT rate adjustments [4].

Core Viewpoint - The article emphasizes the importance of timely reporting of income received through company accounts to avoid tax risks, highlighting the legal implications of tax evasion under Chinese tax law [3]. Tax Risks and Regulations - Tax risks arise when income is received through personal accounts without proper declaration, potentially leading to accusations of concealing income and false reporting [3]. - The basis for the mentioned tax risks is derived from the "Tax Collection and Administration Law of the People's Republic of China," specifically Article 63, which outlines penalties for tax evasion [3]. Common Misunderstandings about Stamp Duty - Misunderstanding 1: Not all contracts are subject to stamp duty; only those listed in the tax rate table and other specified documents are taxable [7]. - Misunderstanding 2: Transactions without a sales contract still require stamp duty on related documents like orders and requisitions [8]. - Misunderstanding 3: Stamp duty is non-refundable even if a contract is signed and later canceled [9]. - Misunderstanding 4: Contracts without a specified taxable amount still require stamp duty based on the actual settlement amount [10]. - Misunderstanding 5: The taxable basis for stamp duty excludes VAT amounts listed in contracts [11]. - Misunderstanding 6: Changes in contract amounts require adjustments in stamp duty; increases necessitate additional payments, while decreases may allow for refunds [12]. Policy References - Relevant policies include the "Stamp Duty Law of the People's Republic of China," implementation details from the Ministry of Finance and the State Taxation Administration, and specific announcements regarding stamp duty matters [13].

Core Viewpoint - The article discusses various tax policies and regulations related to high-tech enterprises, agricultural products, and the implications of tax exemptions and deductions for businesses [7][8][22]. Tax Policies for High-Tech Enterprises - High-tech enterprises that also qualify as software production and integrated circuit production companies can choose to apply a reduced corporate income tax rate of 15% or opt for a 25% statutory rate with a reduction [8][9][11]. Tax Exemptions for Agricultural Products - Agricultural producers selling self-produced agricultural products are exempt from value-added tax (VAT). However, products that are purchased or processed do not qualify for this exemption [15][18]. - Specific business models, such as "company + farmer" and seed production industries, can also benefit from VAT exemptions under certain conditions [16][22]. Common Misunderstandings in Tax Exemptions - There are common misconceptions regarding VAT exemptions for agricultural products, such as the belief that all sales of agricultural products are exempt, including processed goods [14][18]. - Taxpayers must separately account for exempt and reduced tax projects; failure to do so may result in the inability to claim exemptions [21][22].