Group 1 - The article discusses the updated operational guidelines for the new electronic tax bureau, specifically addressing how to remove the association of a tax officer after leaving a company [7] - It outlines the steps for adding a tax officer, including selecting identity type, confirming information, and submitting the details [4][6] - The article emphasizes the importance of tax deduction certificates, detailing the requirements for invoices and receipts based on the type of business and tax registration status [11][12] Group 2 - It mentions the criteria for small-scale business operations, indicating that sales revenue must not exceed the threshold set by VAT policies [11] - The article references the regulations regarding fixed asset depreciation, specifying which assets are eligible for tax deductions [15]

Group 1 - The article discusses tax incentives aimed at supporting the development of small and micro enterprises and individual businesses, particularly focusing on tax exemptions for specific groups such as military veterans transitioning to civilian life [1][7]. - Military veterans who engage in individual business operations are eligible for a personal income tax exemption for three years from the date they obtain their tax registration certificate [2][4]. - The exemption from personal income tax applies to veterans who hold a discharge certificate issued by a military unit at the division level or above [3][8]. Group 2 - The article outlines that military veterans engaged in individual business operations are also exempt from value-added tax (VAT) for three years from the date of obtaining their tax registration certificate [7]. - The exemption from VAT is applicable to the taxable services provided by these veterans [7]. - To enjoy the VAT exemption, veterans must fill out the appropriate sections in the VAT tax declaration form during their tax filing [9].

欢迎扫描下方二维码关注： 来源： 北京税务 1 企业给客户赠礼是否交税，不管礼物 是咱们企业自产的，还是从外面购进 的，都需要视同销售，缴纳增值税。 知识点: 根据《中华人民共和国增值税暂行条 例实施细则》第四条第十款规定，单位或 者个体工商户将自委托加工或者购进的货 物无偿赠送其他单位或者个人应视同销售 货物。 原来是这么回事, 那 企业所得税同样需 企业所得税方面呢? 要视同销售处理。 知识点: 根据《中华人民共和国企业所得税法 实施条例》第二十五条规定, 企业发生非 货币性资产交换,以及将货物、财产、劳 务用于捐赠、偿债、赞助、集资、广告、 样品、职工福利或者利润分配等用途的, 应当视同销售货物、转让财产或者提供劳 务, 但国务院财政、税务主管部门另有规 定的除外。 那我怎么确认企业视 同销售资产收入呢? 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。 脚本：陈艳春 制作：周鼎承 来源北京税务 欢迎扫描下方二维码关注 ...