欢迎扫描下方二维码关注： ↑ 点击上方 "蓝色柳林财税室" 关注我们 税有温度 | 安置残疾职工工资加计扣除税收优惠（一）：政策内容详解 作者：陈泓亦 许笑漫 供稿：温州市税务局 纳税服务中心（税收宣传中心） 瑞安市税务局 税有温度 | 安置残疾职工工资加计扣除税收优惠详解（二）：业务操作详解 免所得税优惠明细表》(A107040)。纳税人 可根据《企业所得税申报事项目录》在主表 相应行次选择填报。 第22行"免税、减计收入及加计扣除": 根据相关行次计算结果填报属于税收规定的 免税收入、减计收入、加计扣除金额。 | | | A100000 企业所得税年度纳税申报主表 | | | --- | --- | --- | --- | | 行次 类别 | | 项目 | 金额 | | 18 | | ní 利润总额(15+16-17) | | | 19 | | 减:境外所得(填写A108010) | | | 20 | | 加:纳税调整增加额(填写A105000) | | | 21 | 应纳 | 减:纳税调整减少额(填写A105000) | | | 22 | 税所 | 减:免税、减计收入及加计扣除(22.1+22.2+ … ...

Group 1 - The article emphasizes the support provided by the government for students and recent graduates through various tax policies aimed at easing their financial burdens and encouraging entrepreneurship [3][5][6] - Parents of students enrolled in full-time education can benefit from a monthly tax deduction of 2000 yuan for child education expenses, which reduces their personal income tax liability [3] - Students engaged in work-study programs are exempt from value-added tax (VAT) on the services they provide, promoting their ability to earn income while studying [3][4] Group 2 - Graduates who choose to start their own businesses can receive a tax reduction package, allowing them to deduct up to 24,000 yuan annually from various taxes for three years [5][6] - Small and micro enterprises established by graduates can benefit from a reduced corporate income tax rate, calculated at 25% of taxable income with a 20% tax rate applied [6][7] - Continuing education expenses for obtaining degrees or professional qualifications can also be deducted, with a monthly deduction of 400 yuan for degree education and a one-time deduction of 3,600 yuan for vocational training [6][7]

Group 1 - The article emphasizes the development of rural characteristic industries and the optimization of land resource allocation through tax incentives [2][4][6] - Agricultural producers renting state-owned farmland for agricultural production are exempt from value-added tax (VAT) [2][4] - Taxpayers who transfer contracted land to agricultural producers for agricultural production are also exempt from VAT [4][6] Group 2 - Conditions for enjoying tax exemptions include that the rented or transferred land must be state-owned agricultural land and used for agricultural production by the agricultural producers [3][5][8] - The policy is based on the announcement from the Ministry of Finance and the State Administration of Taxation regarding VAT policies for state-owned agricultural land [4][6][9]

Core Viewpoint - The article discusses the exemption of water resource tax for agricultural water usage within specified limits, alleviating concerns for farmers regarding taxation on irrigation water [4][5]. Group 1: Policy Overview - Agricultural water usage within the specified limits is exempt from water resource tax [5]. - Local governments have the authority to decide on exemptions or reductions for agricultural water usage that exceeds the specified limits based on actual conditions [5][6]. Group 2: Definition of Agricultural Water Usage - Agricultural water usage includes water used for crop cultivation, animal husbandry, aquaculture, and forestry [5].

Group 1 - The article discusses various questions and answers regarding invoice regulations, emphasizing that invoices must meet specific criteria to be eligible for reimbursement [1][2][3][4][5][6]. - It states that invoices without the taxpayer identification number or full name of the payer cannot be reimbursed, highlighting the importance of compliance with tax regulations [1][3]. - The article clarifies that changes to product names on invoices are not permitted, reinforcing the need for accuracy in invoicing [2]. Group 2 - Conditions for voiding paper invoices are outlined, including the necessity to mark them as "void" and the requirement to return all copies of the invoice [4][5]. - Electronic invoices and certain specialized invoices cannot be voided and must be replaced with red-letter invoices instead [6]. - The article also mentions that non-compliant taxpayers, classified as "non-normal households," are prohibited from using invoices until they rectify their tax declaration issues [7]. Group 3 - The article introduces tax exemption policies for small-scale taxpayers, detailing specific sales thresholds for exemption eligibility [11][13]. - It specifies that small-scale taxpayers with monthly sales not exceeding 100,000 yuan (or quarterly sales not exceeding 300,000 yuan) are exempt from value-added tax [13]. - Additional exemptions are listed for various categories, including agricultural products and certain services, indicating a broad range of tax relief measures [17][19][24].

Group 1 - The article discusses tax incentives aimed at promoting the development of rural specialty industries and the circular economy in agriculture, specifically through the use of agricultural crop straw as raw material for producing pulp and paper [1] - A 50% immediate VAT refund policy is implemented for taxpayers producing pulp and paper from agricultural crop straw [1] - Taxpayers must meet specific conditions to qualify for the VAT refund, including obtaining proper invoices and maintaining a record of recycled resource purchases [2][3] Group 2 - Taxpayers are required to establish a record-keeping system for recycled resource acquisitions, detailing supplier information, resource types, quantities, prices, and invoice status [3] - The policy excludes sales of products that fall under categories deemed as high pollution or high environmental risk, as defined by relevant environmental regulations [3][4] - Taxpayers must ensure that over 70% of raw materials used in production come from the specified resources and comply with environmental discharge standards [4] Group 3 - The article outlines that small-scale taxpayers can enjoy VAT exemptions if their monthly sales do not exceed 100,000 yuan or quarterly sales do not exceed 300,000 yuan, with the policy extended until December 31, 2027 [8] - Small-scale taxpayers are subject to a reduced VAT rate of 1% on applicable sales, down from the standard 3% [8][15] - The article provides guidance on how small-scale taxpayers should fill out their VAT declaration forms based on their sales figures and invoice status [9][12]

Core Viewpoint - The article provides a detailed guide on how to navigate the electronic tax bureau's online platform for businesses, specifically focusing on the process of handling invoice-related tasks and export tax refunds. Group 1: Accessing the Electronic Tax Bureau - Businesses must log in to the electronic tax bureau's website using their corporate identity [4] - After logging in, users can access the "Invoice Business" section through the "Hot Services" menu or by navigating through "Tax Services" [5] Group 2: Invoice Processing Steps - Once in the "Invoice Business" section, users should select "Invoice Selection Confirmation" under the "Invoice Business Processing" module [7] - In the "Invoice Selection Confirmation" interface, users need to choose "Export Tax Refund Selection" [8] - The system will then prompt users to select the type of certificate as "Invoice" and input relevant query conditions before clicking "Query" to select the VAT invoices for declaration [9] Group 3: Finalizing the Invoice Selection - After submitting the selection, the system will display a confirmation prompt for the number of invoices and total amount, which must be verified before proceeding [11] - Users must then confirm the purpose of the selected invoices in the "Purpose Confirmation" interface to complete the process [12]

Core Viewpoint - The article emphasizes the various tax incentives available for individual businesses in China, particularly during the "National Individual Business Service Month" in September, highlighting the importance of these businesses in the urban economy [9]. Tax Incentives Summary - **Value-Added Tax (VAT) Exemptions**: From January 1, 2023, to December 31, 2027, small-scale VAT taxpayers are exempt from VAT if their monthly sales do not exceed 100,000 yuan (quarterly sales not exceeding 300,000 yuan) [9]. - **Reduced VAT Rate**: Small-scale VAT taxpayers with taxable sales income subject to a 3% rate can have it reduced to 1% [10]. - **Personal Income Tax Reductions**: From January 1, 2023, to December 31, 2027, individual businesses with annual taxable income not exceeding 2 million yuan can have their income tax halved [10]. - **"Six Taxes and Two Fees" Policy**: From January 1, 2023, to December 31, 2027, individual businesses will have a 50% reduction in resource tax, urban maintenance and construction tax, urban land use tax, property tax, usage tax, stamp tax, cultivated land occupation tax, and education fee surcharges [12]. - **Support for Key Groups**: From January 1, 2023, to December 31, 2027, individuals from poverty alleviation backgrounds or those with specific employment certificates can deduct up to 20,000 yuan from their actual tax payable each year for three years [13][15].

Tax Calculation Methods - The calculation method for withholding tax on labor remuneration, manuscript remuneration, and royalties is based on the income after deducting expenses; for manuscript remuneration, the income is calculated at a reduced rate of 70% [4] - For withholding tax, if the income does not exceed 4,000 yuan, the deduction is 800 yuan; if it exceeds 4,000 yuan, the deduction is 20% of the income [5] Taxable Income - The taxable income for labor remuneration, manuscript remuneration, and royalties is calculated based on the income amount for each payment, with specific withholding rates applied [6] - The withholding tax rate table indicates that for residents, the tax rate is 20% for income not exceeding 20,000 yuan, 30% for income between 20,000 and 50,000 yuan, and 40% for income exceeding 50,000 yuan [6] Withholding Obligations - When a natural person provides services to a business, the business must log into the electronic tax bureau to collect necessary taxpayer information and submit it [7] Tourism Tax Matters - Certain tickets for cultural and religious sites are exempt from value-added tax (VAT), including those for museums, galleries, and places of worship [13][14] - Travel agencies must calculate their sales revenue based on the total price and additional fees charged to customers [22][25]

Group 1 - The core viewpoint is that non-tariff barriers are a significant challenge that the European Union needs to address [1] - The EU's value-added tax (VAT) is considered a form of subsidy [1] - There is a desire to see reductions in VAT and tariffs [1] - Several trade agreements have been established, but many are described as "unilateral" [1]