Group 1 - The article provides a step-by-step guide for taxpayers on how to query and download financial statements after submitting them through the electronic tax bureau [2][5]. - Taxpayers can log into the electronic tax bureau, navigate to "Query" and select "Financial Statement Submission Information Query" to start the process [3][5]. - Users can specify conditions such as "Entry Date Start" and "Entry Date End" to filter their query results [5][6]. Group 2 - After obtaining the query results, users can select the financial statement type indicated in blue to view the details [6]. - There is an option to export the financial statement for printing after viewing [6]. - The article mentions specific financial statement types, such as the balance sheet applicable to small enterprise accounting standards, along with relevant reporting dates [6][7].

Core Viewpoint - The article discusses the taxation policies and procedures related to non-monetary asset investments by enterprises, emphasizing the recognition of income, tax deferral policies, and necessary documentation for compliance [5][10][15]. Summary by Sections Non-Monetary Assets - Non-monetary assets refer to assets other than cash, bank deposits, accounts receivable, and bonds held to maturity [2]. Income Recognition Timing - Enterprises should recognize the income from the transfer of non-monetary assets when the investment agreement becomes effective and the equity registration is completed. If the registration is not completed within 12 months, income should be recognized at the agreement's effective date [5]. Tax Deferral Policies - If an enterprise transfers equity or recovers investments within five years of the non-monetary asset investment, it must cease the tax deferral policy and pay corporate income tax on unrecognized transfer income during the deferral period in the year of transfer or recovery [6]. - If an enterprise is dissolved within five years of investment, it must also stop the tax deferral policy and pay corporate income tax on unrecognized transfer income in the year of dissolution [6]. Reporting Methods - Enterprises opting for tax treatment under the relevant tax authority's announcement must report non-monetary asset transfer income during the deferral period in their annual corporate income tax returns [7][8]. Calculation Methods - Enterprises must evaluate non-monetary assets and calculate the transfer income based on the fair value minus the tax basis. The tax basis for the equity obtained from the investment is the original tax cost of the non-monetary assets [10]. Example Calculation - An example illustrates that if Company A invests machinery valued at 10 million yuan (with a tax basis of 8 million yuan) for a 20% stake in Company B, the taxable income would be 2 million yuan, leading to an annual tax payment of 100,000 yuan over five years [11][12]. Documentation Retention - Companies must retain documentation such as investment contracts, fair value assessment reports, and tax basis explanations for non-monetary assets for compliance and audit purposes [13]. Policy Basis - The article references specific tax policies and announcements from the Ministry of Finance and the State Administration of Taxation regarding non-monetary asset investments [15].

Policy Basis - The announcement from the Ministry of Finance and the State Taxation Administration regarding the value-added tax deduction policy for advanced manufacturing enterprises allows for increased tax deductions for newly purchased equipment and instruments from January 1, 2024, to December 31, 2027, with a unit value not exceeding 5 million yuan, which can be fully deducted in the current period without annual depreciation calculation [4] Policy Content - The fixed asset accelerated depreciation policy allows all manufacturing enterprises to choose to shorten the depreciation period or adopt accelerated depreciation methods for newly purchased fixed assets since January 1, 2019. The minimum depreciation period cannot be less than 60% of the depreciation period stipulated in the Corporate Income Tax Law implementation regulations [5] Beneficiaries - The beneficiaries of the policies include enterprises that purchase new equipment and instruments, as well as all enterprises in the manufacturing sector that acquire new fixed assets [5][6]