欢迎扫描下方二维码关注： 在企业日常财税管理中，"不征税收入"这个词频频出现，准确理解不征税收入，已经成为企业合规经营的"必修课"。这份企业不征税收入详细 解读，帮您精准把控税务风险。 1.财政拨款 财政拨款是指各级人民政府对纳入预算管理的事业单位、社会团体等组织拨付的财政资金，但国务院和国务院财政、税务主管部门另有规定的除 外。 2.依法收取并纳入财政管理的行政事业性 收费、 政府性基金 （1）行政事业性收费是指依照法律法规等有关规定，按照国务院规定程序批准，在实施社会公共管理，以及在向公民、法人或者其他组织提供 特定公共服务过程中，向特定对象收取并纳入财政管理的费用。 （2）政府性基金是指企业依照法律、行政法规等有关规定，代政府收取的具有专项用途的财政资金。 3.国务院规定的其他不征税收入 国务院规定的其他不征税收入是指企业取得的，由国务院财政、税务主管部门规定专项用途并经国务院批准的财政性资金。 1 全国社会保障基金 对 社保基金理事会 、社保基金投资管理人管理的社保基金银行存款利息收入，社保基金从证券市场中取得的收入，包括买卖证券投资基金、 股票、债券的差价收入，证券投资基金红利收入，股票的股息、红利 ...

Core Points - The article discusses various tax obligations and deadlines for businesses and individuals in Shanxi province, focusing on value-added tax, consumption tax, and other local taxes [8][9]. Tax Obligations - Taxpayers are required to declare and pay value-added tax, consumption tax, urban maintenance and construction tax, education fee surcharges, local education surcharges, cultural industry construction fees, personal income tax, corporate income tax, and other related taxes within specified periods [8][9]. - Specific deadlines for tax declarations and payments are outlined, indicating that various taxes must be reported and settled by the end of each month [8]. Additional Information - The article emphasizes the importance of compliance with tax regulations and encourages taxpayers to stay informed about their obligations [9].

Core Viewpoint - The Renewable Energy Development Fund is established to promote the development and utilization of renewable energy, increase energy supply, improve energy structure, and ensure energy security according to the Renewable Energy Law of the People's Republic of China [1][2]. Policy Basis - The primary legal framework is the Renewable Energy Law of the People's Republic of China [2]. - Key policy documents include the "Interim Measures for the Collection and Use of the Renewable Energy Development Fund" issued by the Ministry of Finance, National Development and Reform Commission, and National Energy Administration in 2011 [3]. Collection Scope - The renewable energy price surcharge is collected nationwide, excluding the Tibet Autonomous Region, on the sales volume of electricity after deducting agricultural production electricity [3]. - The sales volume subject to the surcharge includes electricity sold by provincial grid companies to users, electricity sold to foreign entities, and self-generated electricity by enterprises [3]. Collection Standards - The surcharge standard for the Xinjiang Uygur Autonomous Region is 1.5 cents per kilowatt-hour, while for other provinces (excluding Xinjiang and Tibet), it is 1.9 cents per kilowatt-hour [4]. - For residential electricity in provinces (excluding Tibet), the surcharge is 0.8 cents per kilowatt-hour [4]. Collection Methods - The surcharge is collected by grid companies on behalf of the tax authorities, with various notifications outlining the collection process and exemptions for distributed photovoltaic generation [5][6]. Collection Period - The renewable energy price surcharge is collected monthly, with grid companies required to report and pay by the 15th of each month [7]. Settlement and Reconciliation - Provincial grid companies must complete the annual reconciliation of the surcharge based on actual sales volume by the end of March of the following year [7]. Revenue Allocation - The revenue from the renewable energy price surcharge is classified under government budget income and is fully remitted to the central treasury [9].