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 应凭个人出具的发票等合法有效凭证 在税前加计扣除 t with the start of the county of 得供研发费用明细? ×)不导 九小贴士 委托方委托关联方开展研发活动的 受托方需向委托方提供研发过程中 实际发生的研发项目费用支出明细情况 餐托方藝語目美葉方开展研发的 受托方无需向受托方提供研发过程中 实际发生的研发项目费用支出明细情况 委托境外发生的研发费用可以加计 扣除吗? 企业委托境外机构研发所发生的费用可以按规 定加计扣除,但委托境外个人研发所发生的费用不 可以加计扣除。 一个小贴干 委托境外进行研发活动所发生的费用,按照费 用实际发生额的80%计入委托方的委托境外研发费 用。 委托境外研发费用不超过境内符合条件的研发 费用三分之二的部分，可以按规定在企业所得税前 加计扣除。 也就是说,要比较实际发生额的80%和境内符 合条件的研发费用的三分之二,按照孰小值计算加 计扣除金额。 门登记,可以享受加计扣除吗? ×) 不可以 委托研发、合作研发的合同需经科技主管部门 登记。未申请认定登记和未予登记的技术合同,不 得 ...

Group 1 - The article emphasizes that talent is the primary resource for enterprise development, and investments in employees can create more value for companies while being tax-deductible [2][3]. - The "Three Labor" expenses for corporate income tax include employee welfare expenses, union expenses, and employee education expenses [2][3]. - Employee welfare expenses are deductible up to 14% of the total salary and wages, while any excess is not deductible [2][3]. - Union expenses are deductible up to 2% of the total salary and wages, with any excess not deductible [3]. - Employee education expenses can be fully deducted for software production companies, and any unallocated training expenses can be carried forward to future tax years [4][5]. Group 2 - For integrated circuit design companies and qualifying software companies, employee training expenses must be accounted for separately and can be deducted based on actual expenses, with excess amounts carried forward [5]. - Reasonable salary and wages must comply with established company policies and industry standards, and should not be aimed at tax evasion [7]. - The total salary and wages for deduction purposes exclude employee welfare expenses, education expenses, union expenses, and various social insurance contributions [7]. - State-owned enterprises have salary limits set by government departments, and any excess cannot be included in the total salary for tax deduction [7]. Group 3 - The article cites relevant policies and regulations, including the Corporate Income Tax Law Implementation Regulations and notices from the State Administration of Taxation regarding salary and welfare expense deductions [8].

Policy Regulations - The issuance of invoices must be based on actual business transactions, and it is not compliant to issue invoices in advance to "consume" the invoice quota [1][2] - According to Article 26 of the "Implementation Rules for the Invoice Management Measures of the People's Republic of China," invoices must be issued when business income is confirmed [1] - Article 21 of the same regulations states that invoices should be issued truthfully and in accordance with the prescribed time, order, and columns, and paper invoices must be stamped with the special invoice seal [1] Taxation Guidelines - The value-added tax (VAT) liability occurs on the day of receiving payment or obtaining a payment request document, or on the day of issuing the invoice if issued in advance [11][12] - Different sales settlement methods have specific rules for determining the VAT liability date, such as direct collection, entrusted collection, and prepayment [12][14] - The VAT liability for providing rental services on a prepayment basis occurs on the day the prepayment is received [14]

Core Viewpoint - The article emphasizes the importance of social insurance rights for employees and warns against common pitfalls in the workplace regarding social insurance contributions [4][6][8]. Group 1: Social Insurance Obligations - Employers are required by law to register employees for social insurance within 30 days of employment, including during the probation period [4]. - Employees must be enrolled in social insurance regardless of their probation status, as failing to do so can lead to loss of benefits such as pension accumulation and coverage for work-related injuries [4][6]. Group 2: Misleading Practices - Companies offering agreements to voluntarily waive social insurance contributions in exchange for higher monthly salaries are acting unlawfully, as this obligation cannot be altered or waived by mutual agreement [6]. - Using the minimum contribution base for social insurance is also illegal and detrimental to employees, as it significantly affects future pension benefits [6]. Group 3: Illegal Practices - The practice of "hanging insurance" (挂靠) is highlighted as illegal, where individuals falsely claim to be employees of a company to obtain social insurance coverage while not actually working there [8]. - Individuals without fixed employment can participate in social insurance through legitimate channels, avoiding the risks associated with "hanging insurance" [8]. Group 4: Responsibilities of Employers - Employers have a legal obligation to enroll their employees in social insurance, which not only protects employee rights but also mitigates potential disputes and risks for the company [8].

Group 1 - The article discusses the correct method for declaring value-added tax (VAT) on rental income, emphasizing that the timing of tax liability should align with the receipt of payment rather than the monthly rental agreement [2][3] - It highlights a common misunderstanding regarding the recognition of rental income, clarifying that pre-received rental payments require immediate recognition of VAT liability on the day the payment is received [2][3] Group 2 - The article is part of a tax planning initiative by the Shanghai Municipal Taxation Bureau, indicating a focus on educating taxpayers about VAT regulations [5] - It serves as a learning resource, encouraging readers to share experiences and knowledge regarding tax practices, although it is not an official tax guideline [8]