欢迎扫描下方二维码关注： 物业公司将电梯广告位 租给其他广告公司投放 广告使用，应如何缴纳 増值税? 根据《财政部 国家 税务总局关于全面推开营 业税改征增值税试点的通知》(财税 〔2016〕36号〕附件1《营业税改征 增值税试点实施办法》附《销售服务、 无形资产、不动产注释》 规定： "一、销售服务..... (六) 现代 服务。......5.租赁服务。...... (2) 经营租赁服务，是指在约定时间内 将有形动产或者不动产转让他人使 用且租赁物所有权不变更的业务活 动。按照标的物的不同，经营租赁 服务可分为有形动产经营租赁服 务和不动产经营租赁服务。将建 筑物、构筑物等不动产或者飞机、 车辆等有形动产的广告位出租给其 他单位或者个人用于发布广告，按 照经营租赁服务缴纳增值税。" 因此,物业公司出租电梯给客 户用于广告投放，应按照提供不 动产经营租赁服务缴纳增值税。 国 家 税 务 总 局 青 海 省 税 务 局 9 月 27 日是"世界旅游日"。世界旅 游日是由世界组织确定的旅游工作者和旅 游者的节日, 2025 年的主题为"旅游与可 持续发展"。在税收方面,有哪些优惠政策 助力旅游业发展呢?让我们一 ...

Core Viewpoint - The article emphasizes the importance of correctly accounting for R&D expenses in high-tech enterprises to avoid tax risks, highlighting various categories of expense deductions and their implications under relevant policies [2]. Group 1: Personnel and Labor Costs - R&D expenses include salaries, social insurance, and housing funds for personnel directly engaged in R&D activities, as well as labor costs for external R&D personnel [3]. - The accounting scope for personnel costs is broader than the tax scope, and only costs related to technical personnel are included in high-tech enterprise deductions [3]. Group 2: Direct Input Costs - Direct input costs for R&D include materials, fuel, and power consumed during R&D activities [4]. - Costs for molds and equipment used in intermediate testing and product trials are also included, but not classified as fixed assets [4]. Group 3: Depreciation and Amortization - Depreciation for instruments and equipment used in R&D activities is eligible for deduction, but costs related to building renovations and repairs are not included [6]. - Amortization of intangible assets such as software and patents used in R&D is also deductible, with distinctions made between high-tech enterprise recognition and additional deductions [7]. Group 4: Design and Experimentation Costs - Costs for new product design, clinical trials, and field tests are included in R&D expenses, with specific conditions for eligibility [8]. - High-tech enterprise recognition includes equipment debugging and field trial costs, while accounting regulations allow for related expenses incurred during R&D processes [8]. Group 5: Tax Policies and Regulations - The article outlines that certain industries, including accommodation and catering, are not eligible for tax deductions on R&D expenses [30]. - It also discusses the conditions under which small-scale taxpayers in the catering industry can benefit from VAT exemptions and deductions [25][26].

Core Viewpoint - The article discusses the differences between labor dispatch services and human resource outsourcing services, as well as the applicable VAT regulations for these services. Group 1: Labor Dispatch Services - Labor dispatch services involve a labor dispatch company sending employees to work for a client company, where the employees are managed by the client [1]. - General taxpayers providing labor dispatch services can calculate VAT based on total revenue and additional fees, or choose to use a simplified tax method with a 5% rate after deducting employee wages and benefits [3][6]. - Small-scale taxpayers can also calculate VAT based on total revenue or choose a simplified tax method with a 3% rate, with similar deductions allowed [5][6]. Group 2: Human Resource Outsourcing Services - Human resource outsourcing services are taxed as agency services, where the revenue does not include wages and social insurance paid on behalf of employees [6]. - General taxpayers can opt for a simplified tax method with a 5% rate for human resource outsourcing services [8]. - Taxpayers providing these services cannot issue special VAT invoices for wages and social insurance paid on behalf of employees, only regular invoices [6].

Core Viewpoint - The article discusses the taxation implications for individuals engaged in various forms of income generation, particularly focusing on labor remuneration and business income under the Personal Income Tax Law of the People's Republic of China [6][7]. Group 1: Labor Remuneration Income - Labor remuneration income includes earnings from various services such as design, medical, legal, and consulting services [6]. - If a streamer has an employment relationship with a platform or agency, their income is taxed as salary, with tax withheld by the employer [6]. - Individuals must report their total income for the year and settle any tax differences between March 1 and June 30 of the following year using the Personal Income Tax APP [5][6]. Group 2: Business Income - Business income is defined as earnings from individual businesses, including sole proprietorships and partnerships, as well as income from various paid services [7]. - Taxpayers must calculate their business income tax annually and submit tax returns monthly or quarterly, with a final settlement due by March 31 of the following year [7].