欢迎扫描下方二维码关注： 的工资,您是业主,这笔支出 不能税前扣除。 这钱真金白银花出去 的, 为啥不能扣除? II 您这部分收入,本质上属于利 润分配，应归为经营所得。如果 将您的"工资薪金"作为成本, 在税前扣除,会导致重复扣除, 有少缴个税的风险。 原来如此。还是要规范 ra 申报!那其他项目呢? 咱们店一共两层楼,一楼用 来经营,二楼是您个人居住。 但租金是两层楼合并计算, = 水电也没有分表计费。 用于生产经营的费用,与个 人、家庭的费用混在一起,只 能将其中40%视为与生产 经营有关, 可以在税前扣除, 也就是12×40%=4.8万。 啊!有7.2万不能作为成 本,感觉损失一个亿! 是呀,要不咱还是跟房东商 来源：深圳税务 供稿：龙岗区税务局 编发：纳税服务和宣传中心 来源 深圳税务 欢迎扫描下方二维码关注： 温馨提醒：蓝色柳林财税室为非官方平台，是由编者以学习笔记形式建立的平台，所有笔记写作记录的文章及转发的法律法规仅供读者学习 参考之用，并非实际办税费的标准，欢迎交流学习，共同分享学习经验成果。文章版权归原作者所有，如有不妥，请联系删除。 ◆ 增值税小规模纳税人适用3%征收率的应 税销售收入, ...

Group 1 - The article provides guidance on the corporate income tax declaration process, specifically for resident enterprises under the accounting system [1][2] - Mandatory reporting items include the number of employees, total assets, and specific export methods, which must be accurately filled out in the system [2][3] - The system will automatically calculate tax amounts based on the data entered, and users must ensure that the reported export income matches customs declarations to avoid discrepancies [3] Group 2 - The article outlines the tax declaration process for small-scale VAT taxpayers, highlighting the exemption for monthly sales below 100,000 yuan [10] - Small-scale taxpayers must combine all sales income, including both invoiced and non-invoiced amounts, to determine eligibility for tax exemptions [10][11] - Specific instructions are provided for filling out the VAT declaration form, including sections for exempt sales and adjustments based on applicable tax rates [12][13]

Group 1 - The article discusses the process of applying for and issuing value-added tax (VAT) invoices for rental properties, emphasizing the steps involved in the application process [2][3]. - It outlines the necessary information required for the application, including details about the lessee, property information, and contract specifics [3][11]. - The article highlights the importance of accurately filling out the tax declaration forms, especially for small-scale taxpayers, and the implications of sales thresholds on VAT exemptions [11][14]. Group 2 - It mentions the recent policy changes regarding VAT exemptions for small-scale taxpayers, specifically those with monthly sales below 100,000 yuan [11][14]. - The article provides guidance on how to report both invoiced and non-invoiced income when filing tax returns, ensuring compliance with the new regulations [11][14]. - It emphasizes the need for proper documentation, such as rental contracts and property ownership certificates, to support the VAT invoice application process [3][11].

Core Viewpoint - The article discusses the tax declaration process for small-scale VAT taxpayers, particularly focusing on how to report both invoiced and non-invoiced income in the VAT declaration form, in accordance with the new tax policies issued by the Ministry of Finance and the State Taxation Administration. Group 1: Tax Exemption Policies - Small-scale VAT taxpayers with monthly sales below or equal to 100,000 yuan are exempt from VAT [2] - Small-scale VAT taxpayers subject to a 3% tax rate can have their taxable sales income taxed at a reduced rate of 1% [2] Group 2: Reporting Requirements - When reporting non-invoiced income, all sales income (both invoiced and non-invoiced) must be combined to determine eligibility for tax exemption [2] - If the 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 instructions apply [2][3] - For non-invoiced sales, the relevant sections of the VAT declaration form must be filled out under "Small Micro Enterprise Exempt Sales" or "Sales Below the Exemption Threshold" [3] Group 3: Declaration Form Details - The VAT declaration form for small-scale taxpayers includes sections for reporting exempt sales and taxable sales [4][5] - Taxable sales must be reported separately based on whether they are subject to a 3% or 5% tax rate, with specific instructions for filling out the form based on actual invoicing [5][6] - If total monthly sales exceed 100,000 yuan (or quarterly sales exceed 300,000 yuan), the reduced tax rate of 1% must be reported in the appropriate sections of the declaration form [7][8]

Core Viewpoint - The article discusses the tax exemption policies for small-scale taxpayers under the new regulations issued by the National Taxation Administration, emphasizing the conditions under which these taxpayers can benefit from VAT exemptions and the necessary compliance requirements [2][4][24]. Tax Exemption Policies - Small-scale taxpayers with monthly sales not exceeding 100,000 yuan (or quarterly sales not exceeding 300,000 yuan) are exempt from VAT [2]. - If the monthly sales exceed 100,000 yuan but, after deducting the sales of real estate, do not exceed 100,000 yuan, the sales of goods, services, and intangible assets are exempt from VAT [2]. Compliance Reminders - Small-scale taxpayers applying the differential taxation policy must report their sales based on the amount after deductions to determine eligibility for VAT exemption [3]. - All sales income, including unbilled income, must be combined when filling out the VAT declaration to assess whether the exemption conditions are met [4]. - If a small-scale taxpayer issues a special VAT invoice but their total sales do not exceed 300,000 yuan for the quarter, they cannot enjoy the exemption and must declare VAT based on the applicable tax rate [5]. Special Cases - Small-scale taxpayers who issue red invoices can apply for a tax refund if their monthly sales do not exceed 100,000 yuan [8]. - Taxpayers transitioning from small-scale to general taxpayer status must complete their small-scale taxpayer declarations before filing as general taxpayers [9]. Additional Policies - The article also outlines the "Six Taxes and Two Fees" preferential policies for small-scale taxpayers, which include reductions in various taxes from January 1, 2023, to December 31, 2027 [17][19].