欢迎扫描下方二维码关注： 研发费用加计扣除 除烟草制造业、住宿和餐饮业、批发和零售业、 房地产业、租赁和商务服务业、娱乐业以外的, 会计核算健全、实行查账征收并能够准确归集研 发费用的居民企业,适用研发费用加计扣除相关 政策。 1.集成电路和工业母机企业 集成电路企业和工业母机企业开展研发活动中实 际发生的研发费用, 未形成无形资产计入当期损益的, 在按规定据实扣除的基础上,在 2023年1月1日至2027年12月31日 期间，再按照实际发生额的120%在 税前扣除; 形成无形资产的, 在上述期间按照无形资产成本的 220%在税前摊销。 2.草他企业 企业开展研发活动中实际发生的研发费用, 未形成无形资产计入当期损益的, 在按规定据实扣除的基础上，自 2023年1月1日起,再按照实际发生 额的100%在税前加计扣除; 形成无形资产的， 自2023年1月1日起,按照无形资产 成本的200%在税前摊销。 安置残疾人员所支付的 工资加计扣除 企业安置残疾人员的,在按照支付给残疾职工工 资据实扣除的基础上,可以在计算应纳税所得额 时按照支付给残疾职工工资的100%加计扣除。 企业投入基础研究支出 加计知除 自2022 ...

Group 1: Regulation of Payment and Insurance Sectors - The People's Bank of China and the National Financial Regulatory Administration issued the "Management Measures for Bank Card Clearing Institutions," effective from November 1, 2025, aimed at promoting the healthy development of bank card clearing institutions and ensuring orderly market operations [2] - The "Notice on Strengthening the Supervision of Non-Motor Insurance Business" will also take effect on November 1, 2025, focusing on enhancing the regulation of property insurance companies' non-motor insurance business to promote rational competition and high-quality development [3] Group 2: Tax Policy Adjustments - The announcement regarding the adjustment of the Hainan duty-free shopping policy will expand the range of duty-free goods from 45 to 47 categories, effective November 1, 2025, allowing departing travelers to enjoy the duty-free policy with an annual limit of 100,000 RMB [4] - The announcement on adjusting VAT policies for wind power and other sectors states that from November 1, 2025, to December 31, 2027, a 50% VAT refund policy will be implemented for electricity products generated from offshore wind power [5] - It is also specified that nuclear power units approved after November 1, 2025, will no longer be subject to the VAT pre-collection and post-refund policy [6]

Group 1 - The article discusses the distinction between small-scale taxpayers and small micro-profit enterprises regarding VAT benefits, emphasizing that only small-scale taxpayers can enjoy VAT reductions [3][7]. - Small-scale taxpayers who are also classified as small micro-profit enterprises can benefit from VAT exemptions if their monthly sales do not exceed 100,000 yuan or quarterly sales do not exceed 300,000 yuan [4]. - If a small-scale taxpayer exceeds the sales threshold, they will still benefit from a reduced VAT rate of 1% instead of the standard 3%, resulting in significant savings [5]. Group 2 - General taxpayers classified as small micro-profit enterprises do not qualify for the same VAT benefits and must calculate VAT based on the standard method of output tax minus input tax [6]. - The article clarifies that the VAT benefits are specifically tied to the small-scale taxpayer status, not directly to the small micro-profit enterprise classification [7]. - The policy basis for these VAT reductions is outlined in the announcement from the Ministry of Finance and the State Taxation Administration [8].

Core Viewpoint - The company, Changqing Group, anticipates a significant increase in net profit for the first three quarters of 2025, driven by tax incentives and reduced fuel costs [1] Financial Performance - Expected net profit for the first three quarters of 2025 is projected to be between 191 million yuan and 203 million yuan, representing a year-on-year growth of 55.25% to 65% [1] - The net profit after deducting non-recurring gains and losses is estimated to be between 218 million yuan and 230 million yuan, indicating a year-on-year increase of 117.96% to 129.96% [1] - Basic earnings per share are expected to be between 0.2570 yuan and 0.2732 yuan, compared to 0.1658 yuan in the same period last year [1] Key Drivers of Growth - The growth in performance is primarily attributed to an increase in projects benefiting from value-added tax incentives related to resource utilization, leading to higher immediate tax refunds [1] - Additionally, a decrease in fuel costs compared to the previous year has contributed to the improved financial outlook [1]

Group 1 - The article discusses the tax declaration process for small-scale taxpayers, particularly focusing on the sales thresholds for VAT exemption [4][8]. - When total monthly sales are less than or equal to 100,000 yuan (or quarterly sales less than or equal to 300,000 yuan), specific reporting requirements are outlined for both cases of issuing VAT invoices and not issuing them [4][6]. - For sales exceeding 100,000 yuan in a month (or 300,000 yuan in a quarter), a reduced VAT rate of 1% applies, and the corresponding tax amount should be reported accordingly [8]. Group 2 - The tax declaration form for small-scale taxpayers includes sections for reporting exempt sales, including those for micro-enterprises and those not reaching the threshold [5][7]. - The form requires detailed entries for various categories of sales, including goods, services, and exempt sales, with specific calculations for tax liabilities based on the applicable rates [5][9]. - The article emphasizes that taxpayers can enjoy multiple tax relief policies, including the "Six Taxes and Two Fees" reduction, in conjunction with other existing tax benefits [14][16].

Core Viewpoint - The article discusses various tax benefits and exemptions available for individuals and businesses, particularly in the context of the upcoming holiday season, aimed at stimulating consumption and supporting the tourism industry [13][22]. Tax Benefits for Tourists and Businesses - VAT exemptions are available for ticket revenues from cultural and sports services provided by certain institutions, including museums and cultural venues [15][16]. - Tourists can benefit from a "buy and refund" policy for VAT on purchases made in designated stores, provided they meet specific conditions [14]. - There are provisions for reduced VAT rates for small-scale taxpayers, allowing them to enjoy a lower tax burden [26]. Property and Land Use Tax Exemptions - Religious sites and parks are exempt from urban land use tax and property tax [23]. - Individuals and entities engaged in agricultural activities for tourism purposes may also be exempt from urban land use tax [23]. - Small-scale taxpayers with annual taxable income not exceeding 2 million yuan can benefit from a reduction in personal income tax [24]. Additional Tax Policies - The article outlines that small-scale VAT taxpayers with monthly sales below 100,000 yuan can enjoy a halved tax rate for various taxes, including property tax and urban land use tax [26]. - There are specific tax exemptions for imported goods sold in duty-free shops, which are exempt from customs duties and VAT [27].

Group 1 - The article discusses various tax policies aimed at supporting individual businesses and specific groups, including veterans and disabled individuals [4][6][10] - From January 1, 2023, to December 31, 2027, small-scale VAT taxpayers will benefit from a reduced VAT rate of 1% on taxable sales income that would normally be taxed at 3% [4][6] - There are provisions for immediate VAT refunds for businesses that employ disabled individuals, based on the number of disabled employees [4][6][10] Group 2 - Individual businesses operated by military families are exempt from VAT for three years from the date of tax registration [4][6] - The article highlights tax incentives for businesses that hire veterans or individuals from key groups, provided they meet specific employment and insurance criteria [10][12][13] - The article emphasizes the importance of compliance with labor contracts and social insurance payments to qualify for these tax benefits [12][18]

Group 1 - The article provides a guide for shareholders on how to report personal equity transfer income tax, emphasizing the necessary documentation required for the process [2][9] - Required documents include the equity transfer contract, asset valuation report, and any other materials that justify a lower tax basis [2][3] - The process for submitting the documents online through the Natural Person Electronic Tax Bureau is outlined, including steps for entering basic information and confirming tax amounts [4][5][6][8] Group 2 - An alternative method for shareholders who are unable to submit online is available, allowing them to visit a tax service hall for pre-acceptance of their documents [9] - The article highlights the importance of converting all required documents into electronic formats before submission, with specific file size and format limitations [2][3]