欢迎扫描下方二维码关注： ﾛﾘﾊﾟ侍郎昇エロ川付」 川みぶ IF ハエ 主的收入得按经营所得算，不能申报 工资薪金。 至于员工工资,根据《个体工商户个人 所得税计税办法》（国家税务总局令第 35号) 第二十一条规定, 实际支付给从业人员的、合理的工资薪 ● 金支出, ● 个体工商户业主的工资薪金支出, 不得税前扣除 简单来说,员工工资能扣,您的工资 不能扣。 明白了,业主和员工的规定不一样,我 得记牢。对了，我这个体工商户有啥税 收优惠政策不? 增值税优惠政策 个体工商户为增值税小规模纳税人的: 自2023年1月1日至2027年12月31日, 小规模纳税人发生增值税应税销售行为，合 计月销售额未超过10万元（以1个季度为1个 纳税期的，季度销售额未超过30万元，下 同）的，免征增值税。 自2023年1月1日至2027年12月31日, 增值税小规模纳税人适用3%征收率的应税销 一 一 出山 ur 来源：北京税务 来源 北京西城税务 年第8号)规定: 六、需要报销入账的旅客,应当取 得电子发票(铁路电子客票)。鼓励购买 方收到电子发票(铁路电子客票)后,按 照电子凭证会计数 据标准相关要求, 实现对电子发票(铁 ...

葛玉御举例，比如专家教授给高校、企业授课，高校、企业给他支付劳务报酬，这属于典型的增值税应 税服务，未来单位不仅要代扣代缴个人所得税，还得代扣代缴增值税。 跟个税一样，未来单位也将代扣代个人应缴纳的增值税 以前个人自行申报缴纳增值税，而今年起付钱的单位需要替个人代扣代缴增值税，此前一些个人偷税情 形或不复存在。 今年起增值税法和增值税实施条例正式施行。其中，增值税法实施条例明确，自然人发生符合规定的应 税交易，支付价款的境内单位为扣缴义务人。代扣代缴的具体操作办法，由国务院财政、税务主管部门 制定。 上海国家会计学院副教授葛玉御告诉第一财经，以前个人要去税务局代开发票来缴纳增值税，但实际上 因各种原因，部分个人并没有缴税，而支付价款单位也没有代扣代缴义务。但今年起随着上述增值税法 实施条例实施，自然人增值税征管有了创新，引入了"支付方代扣代缴义务"，以后境内单位就需要给个 人代扣代缴增值税。这将与"劳务费反向申请代开发票"形成组合拳，意味着对自然人的税收征管在逐步 加强。 当然，为了支持个人发展，目前国家出台了系列增值税优惠政策。 比如根据相关法规，个体工商户和其他个人未达到增值税起征点的，免征增值税。其中， ...

Core Viewpoint - The Ministry of Justice, Ministry of Finance, and State Taxation Administration have provided clarifications on the implementation regulations of the Value-Added Tax (VAT) Law in China, detailing the scope of VAT taxation and the standardization of VAT preferential policies [1] Group 1: VAT Taxation Scope - The regulations specify that "goods" include tangible movable property, electricity, heat, gas, etc. [1] - "Services" encompass transportation, postal, telecommunications, construction, financial services, as well as IT, cultural, sports, and consulting services [1] - "Intangible assets" refer to non-physical assets that generate economic benefits, including technology, trademarks, copyrights, goodwill, and natural resource usage rights [1] - "Real estate" is defined as assets that cannot be moved or whose nature and shape would change if moved, including buildings and structures [1] Group 2: VAT Preferential Policies - The regulations clarify specific standards for VAT exemption for agricultural producers, agricultural products, and medical institutions [1] - It is mandated that the applicable scope, standards, and conditions of VAT preferential policies should be publicly disclosed in a timely manner [1] - The Ministry of Finance and State Taxation Administration are required to periodically assess the effectiveness of VAT preferential policies and propose adjustments to the State Council for those that no longer meet the needs of national economic and social development [1]

Core Viewpoint - The article discusses the implementation of the "Regulations on the Implementation of the Value-Added Tax Law of the People's Republic of China," which will take effect on January 1, 2026, aiming to clarify taxpayer categories, tax rates, tax calculation methods, tax incentives, and management measures [2][49]. Group 1: Taxpayer and Tax Scope - The regulations detail the scope of taxable transactions, including goods, services, intangible assets, and real estate, and clarify the standards for different types of taxpayers, including general and small-scale taxpayers [2][6][12]. - It specifies the conditions under which services and intangible assets consumed domestically are taxable [11][13]. Group 2: Tax Rate Application - The regulations clarify the zero tax rate applicable to certain exported goods and specific conditions for cross-border sales of services and intangible assets [15]. - It outlines principles for applying different tax rates when a taxable transaction involves multiple rates [16] . Group 3: Tax Amount Calculation - The regulations define the types of VAT deduction certificates and the methods for calculating deductible input tax [17][18]. - It specifies how to determine the sales amount for VAT purposes, including methods for handling sales returns and discounts [20][21]. Group 4: Tax Incentives - The regulations outline specific standards for various VAT exemption projects and require timely public disclosure of VAT incentive policies [29][32]. - It mandates that the relevant authorities assess the effectiveness of VAT incentive policies and report necessary adjustments to the State Council [32]. Group 5: Management Measures - The regulations clarify the registration requirements for general taxpayers and the conditions for issuing VAT special invoices [3][34]. - It establishes rules for tax obligations, including the timing of tax obligations and the conditions for consolidated tax declarations [36][39].

Group 1 - The Ministry of Finance and the State Taxation Administration announced the continuation of VAT preferential policies for the cultural sector until December 31, 2027, specifically for the wholesale and retail of books [2] - The announcement clarifies that subscription certificates for books, newspapers, journals, and audio-visual products are exempt from stamp duty, following previous regulations [2] - Electronic publications that have already benefited from VAT refund policies for software products can also enjoy the VAT collection and refund policy [2]

Core Viewpoint - The article discusses the tax regulations and benefits for individual industrial and commercial households in China, particularly focusing on employee salary deductions and VAT preferential policies for small-scale taxpayers [6][7][9]. Group 1: Employee Salary Regulations - According to the Individual Income Tax Deduction Management Measures, the salary paid to employees can be deducted before tax, while the salary of the owner cannot be deducted [6][7]. - It is emphasized that the regulations for owners and employees differ significantly, highlighting the importance of understanding these distinctions [8]. Group 2: VAT Preferential Policies - From January 1, 2023, to December 31, 2027, small-scale taxpayers with monthly sales not exceeding 100,000 yuan (or quarterly sales not exceeding 300,000 yuan) are exempt from VAT [10]. - Additionally, small-scale taxpayers can apply a reduced VAT rate of 1% on taxable sales that would normally be taxed at 3% during the same period [11].

Group 1 - Small-scale taxpayers with sales revenue not exceeding 100,000 yuan per month (or 300,000 yuan per quarter) are eligible for VAT exemption but cannot file a zero declaration [2][3] - Small-scale taxpayers must fill out the "VAT and Additional Tax Declaration Form (Applicable to Small-scale Taxpayers)" when their total monthly sales do not exceed 100,000 yuan [3] - General taxpayers with no sales revenue but having input tax credits that have been selected for deduction cannot file a zero declaration; they should report "0" in the sales amount and include the certified input tax in the declaration [4][5] Group 2 - Medical institutions providing medical services are exempt from VAT according to the regulations set forth in the notice regarding the comprehensive implementation of the business tax to VAT reform [11][12] - The exemption applies to various types of medical institutions, including hospitals, outpatient departments, community health service centers, and others as defined by relevant regulations [12][14] - The VAT exemption policy for medical services is effective until December 31, 2027, as per the announcement from the Ministry of Finance and the State Taxation Administration [15]

Core Viewpoint - The article discusses the tax incentives for enterprises engaged in agriculture, forestry, animal husbandry, and fishery projects, highlighting the specific conditions under which these enterprises can enjoy exemptions or reductions in corporate income tax [1][2]. Tax Incentives Overview - Enterprises involved in agriculture, forestry, animal husbandry, and fishery can benefit from corporate income tax exemptions or reductions as per the relevant laws [1]. - The specific projects eligible for tax incentives include the cultivation of various crops, breeding of new crop varieties, cultivation of medicinal herbs, and livestock farming [1][2]. Specific Tax Exemption Conditions - Tax exemptions apply to: 1. Cultivation of vegetables, grains, tubers, oilseeds, legumes, cotton, hemp, sugar crops, fruits, and nuts [1]. 2. Breeding of new crop varieties and medicinal herbs [1]. 3. Forestry activities including tree cultivation and management [7]. 4. Livestock and poultry farming under a "company + farmer" model [10] [1]. - Enterprises involved in restricted or prohibited projects are not eligible for these tax benefits [2]. Initial Processing Exclusions - Certain initial processing activities do not qualify for tax incentives, such as: 1. Canned vegetables and ground horticultural plants [11]. 2. Refined vegetable oils and processed teas [12]. 3. Various processed animal products [13]. 4. Processed aquatic products [13] [12]. Documentation and Compliance - Enterprises must maintain proper documentation to qualify for tax incentives, including: 1. Relevant qualification certificates for agricultural activities [14]. 2. Contracts with farmers in the "company + farmer" model [14]. 3. Detailed descriptions of agricultural processing projects [14]. 4. Proof of production sites and land use rights [14].

Group 1 - The article discusses the new personal pension tax deferral policy effective from January 1, 2024, which allows individuals to contribute up to 12,000 yuan annually to their personal pension accounts with tax deductions applicable at different stages [4] - Contributions made to personal pension accounts can be deducted from comprehensive income or business income, and investment income within these accounts is not subject to personal income tax [4] - Upon withdrawal, personal pensions will be taxed at a flat rate of 3%, separate from other income, which is beneficial for individuals [4] Group 2 - The article outlines various tax incentives for individual businesses, including a VAT exemption for small-scale taxpayers with monthly sales not exceeding 100,000 yuan or quarterly sales not exceeding 300,000 yuan from January 1, 2023, to December 31, 2027 [12] - Individual businesses with annual taxable income not exceeding 2 million yuan can enjoy a 50% reduction in personal income tax from January 1, 2023, to December 31, 2027 [13] - A range of taxes, including resource tax and urban maintenance and construction tax, will be halved for individual businesses from January 1, 2023, to December 31, 2027 [16]

Core Viewpoint - Renting state-owned agricultural land to agricultural producers for agricultural production is exempt from value-added tax (VAT) [5][6][7] Group 1: Taxpayer Information - The taxpayer is defined as those renting state-owned agricultural land to agricultural producers for agricultural production [5] Group 2: Conditions for Exemption - The land being rented must be state-owned agricultural land [6] - The agricultural producers must use the land for agricultural production [6] Group 3: Policy Reference - The policy is outlined in the announcement by the Ministry of Finance and the State Administration of Taxation regarding VAT policies for renting state-owned agricultural land [7]