欢迎扫描下方二维码关注： 2.海水养殖、内陆养殖。 注意：企业从事国家限制和禁止发展的项目，不得 享受本条规定的企业所得税优惠。 企业所得税农、林、牧、渔业项目 税收优惠中，企业从事林木的培育 和种植的免税所得应如何理解? 企业从事林木的培育和种植的免税所得，是指企业 对树木、竹子的育种和育苗、抚育和管理以及规模 造林活动取得的所得，包括企业通过拍卖或收购方 式取得林木所有权并经过一定的生长周期，对林木 进行再培育取得的所得。 企业将购入的农产品进行再种 植、养殖，能否享受企业所得税 农、林、牧、渔业税收优惠? 企业将购入的农、林、牧、渔产品，在自有或租用 的场地进行育肥、育秧等再种植、养殖,经过一定 的生长周期，使其生物形态发生变化，且并非由于 本环节对农产品进行加工而明显增加了产品的使用 价值的，可视为农产品的种植、养殖项目享受相应 的税收优惠。 主管税务机关对企业进行农产品的再种植、养殖是 否符合上述条件难以确定的，可要求企业提供县级 以上农、林、牧、渔业政府主管部门的确认意见。 以"公司+农户"经营模式从事农、 林、牧、渔业项目生产的企业是否可 以享受相关企业所得税优惠政策? 目前，一些企业采取"公司 ...

欢迎扫描下方二维码关注： 按排污许可证填写编号、排放口及污染物信息 点击【保存】 返回税源信息页面再次点击【保存】 生成新税源编号, 采集成功 问题三：如何确认企业是否符合自动监测法智 能预填条件? 答:适用自动监测法智能预填功能的纳税人必须同时 满足以下条件: 1、已安装自动监测设备 2、设备已联网 4、数据合规 3、三方信息匹配 三方信息指:环境保护税税源信息、自动监测排放口、 排污许可证 问题四：需要修改完善已有的税源信息，应该 如何操作? 答:已采集的税源信息对应的排放口信息需要修改排放 口名称 排放口编号、污染物排放量计算方法等内容时, 请将被更改的税源终止,完善后的税源信息参照问题2 中新增排放口税源信息操作步骤。 问题五：在排污系数法税源采集时，国标行业 字段下拉框中未找到符合的行业该怎 么办? 答:如果纳税人确实未找到符合企业的行业,可以点击 【未找到对应行业】即可退出智能预填页面，跳转进入 原产排污系数基础信息页面,手工输入相应栏次信息。 问题六：为什么申报施工扬尘环境保护税时，在 【抽样测算计算】模块找不到【自动计 算】按钮? 答:在【抽样测算计算】模块进行申报时,要先选择【特 公司员工因 ...

英本 [] 也个能异进一可扣除成本费用 黑。 划量点: 这几类支出,我们公司肯定不能扣! 不合规票据对应的支出 具体情况: • 没有取得任何票据 比如买办公用品没要发票,只拿了收款收据。 · 票据不合规 比如发票没有填开我们公司的全称、发票项目与实际业 务不符、使用假发票/作废发票。 • 票据要素不全 比如增值税普通发票没填纳税人识别号、发票盖章模糊 不清。 IHI HI 举例: 我们公司找小商贩买了2000元的办公耗材,对方只给7 手写收据, 没有正规发票,这笔2000元支出, 就不能在企业所得税前扣除。 2.) 与企业经营无关的支出 具体情况: · 股东、员工个人消费 比如老板用公司钱买的私人奢侈品、员工报销 的家庭旅游费用。 · 给其他企业的"无关资助" 比如我们公司给老板朋友的公司捐钱，对方和我们没有 业务往来。 · 非经营用途的资产支出 比如公司买的房产给股东家人住，没用于办公或出租。 H 类例 我们公司财务给老板报销了"家人出国旅游的机票费1.2万 元"，这笔钱是老板私人消费，和公司经营没 关系,就不能在企业所得税前扣除。 3.) 行政罚款、滞纳金等"违规支出" 具体情况: · 行政机关罚款 比如 ...

欢迎扫描下方二维码关注： 一 哪些情形会被列为异常增值税扣税凭证？ （一）纳税人丢失、被盗税控专用设备中未开具或已开具未上传的增值税专用发票； （二）非正常户纳税人未向税务机关申报或未按规定缴纳税款的增值税专用发票； （三）增值税发票管理系统稽核比对发现"比对不符""缺联""作废"的增值税专用发票； （四）经税务总局、省税务局大数据分析发现，纳税人开具的增值税专用发票存在涉嫌虚开、未按规定缴纳消费税等情形的； （五）走逃（失联）企业存续经营期间发生下列情形之一的，所对应属期开具的增值税专用发票列入异常凭证范围： 1.商贸企业购进、销售货物名称严重背离的；生产企业无实际生产加工能力且无委托加工，或生产能耗与销售情况严重不符，或购 进货物并不能直接生产其销售的货物且无委托加工的。 2.直接走逃失踪不纳税申报，或虽然申报但通过填列增值税纳税申报表相关栏次，规避税务机关审核比对，进行虚假申报的。 （六）增值税一般纳税人申报抵扣异常凭证，同时符合下列情形的，其对应开具的增值税专用发票列入异常凭证范围： 1.异常凭证进项税额 累计占同期全部 增值税专用发票进项税额 70%（含）以上 的； 2.异常凭证进项税额 累计超过5 ...

Group 1 - The article discusses the tax implications of employers covering personal income tax for employees, stating that such payments should be considered part of the employee's salary and cannot be deducted from corporate income tax if classified as management expenses [9]. Group 2 - The article defines "abnormal losses" as losses due to mismanagement, theft, spoilage, or legal violations leading to confiscation or destruction of goods or real estate [12]. - It specifies that input tax credits cannot be claimed for goods related to abnormal losses, including those from services and materials used in construction or renovation of real estate [13].

欢迎扫描下方二维码关注： 企业日常经营中, 租赁房屋用于办公或 员工宿舍的情形, 取得的增值税专用发票, 其进项税额能否抵扣? 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 点实施办法规定: 第二十七条 下列项目的进 项税额不得从销项税额中抵扣： (一)用于简易计税方法计税项目、免 征增值税项目、集体福利或者个人消费的购 进货物、加工修理修配劳务、服务、无形资产 和不动产。其中涉及的固定资产、无形资产、 不动产, 仅指专用于上述项目的固定资产、无 形资产（不包括其他权益性无形资产）、不动 产 纳税人的交际应酬消费属于个人消费。 根据《财政部 税务总局关于租入固定资 产进项税额抵扣等增值税政策的通知》(财 来源山西税务税宣速递 欢迎扫描下方二维码关注： 登录电子税务局后,可以通过以下操作查 询当前企业财务负责人和办税人员信息: 财务负责人信息查询 方式一 | 以企业业务登录电子税务局, 点 击【我要查询】-【一户式查询】-【纳税人信息 查询 | 全国统一规范电子税务局 | (9 山西 | 首页 | 我要办税 我要查询 | 公众 ...

Core Viewpoint - The article discusses the eligibility and calculation methods for input tax deductions on tax-exempt agricultural products purchased from farmers' cooperatives by general VAT taxpayers [4][5]. Group 1: Eligibility for Input Tax Deductions - General VAT taxpayers can deduct input tax when purchasing tax-exempt agricultural products from registered farmers' cooperatives [2][5]. - The agricultural products must be listed in the "Scope of Agricultural Products Taxation" as per the relevant notification [5][6]. Group 2: Calculation of Input Tax Deductions - Input tax deductions can be calculated based on the purchase price of agricultural products as stated on the invoices, with a deduction rate of 9% for general agricultural products [4]. - For agricultural products used in the production or processing of goods with a 13% tax rate, the deduction rate is 10% [4].

Policy Basis - The article discusses the regulations regarding the deduction of input VAT for domestic passenger transport services, allowing taxpayers to deduct the input VAT from the output VAT based on the relevant invoices [3][5]. - It cites the announcement from the Ministry of Finance, State Administration of Taxation, and General Administration of Customs, which outlines the conditions under which input VAT can be deducted [3]. Conditions for Deduction - Not all situations allow for the deduction of input VAT; the invoices must comply with the regulations and the basic rules for input VAT deduction [5]. - Specific items are listed where input VAT cannot be deducted, including those related to simplified taxation methods, exempt projects, and personal consumption [6]. Income Recognition for Rental Income - The article explains the recognition of rental income according to the Enterprise Income Tax Law, stating that rental income should be recognized based on the payment terms agreed in the contract [13]. - It also mentions that if rental income is received in advance for a period extending into future years, it can be recognized evenly over the rental period [14].

Group 1 - The core business model discussed is the "company + farmer" model, which allows companies to engage in livestock and poultry farming while providing a stable buyback price for farmers, ensuring their income security [3][5]. - This model enables companies to enjoy corporate income tax exemptions, particularly for livestock and poultry farming, as well as other agricultural activities [4][6]. - Specific projects that are exempt from corporate income tax include the breeding of livestock and poultry, cultivation of various crops, and services related to agriculture, forestry, animal husbandry, and fishery [6][7]. Group 2 - The policy stipulates that since January 1, 2010, companies adopting the "company + farmer" model for livestock and poultry farming can sign contracts with farmers, providing them with necessary resources while retaining ownership of the livestock [7]. - The tax exemption policy is detailed in various regulations and announcements from the National Taxation Administration, which outlines the eligibility criteria and specific projects that qualify for tax benefits [8].

Core Viewpoint - The article discusses tax incentives for agricultural producers, specifically focusing on the value-added tax (VAT) deductions available for taxpayers purchasing agricultural products from producers, aimed at promoting the development of rural specialty industries [2][3]. Tax Incentives - Taxpayers purchasing agricultural products from producers can deduct input VAT based on the purchase price indicated on the invoices, with a deduction rate of 9% starting from April 1, 2019. For agricultural products used in the production or processing of goods with a 13% tax rate, the deduction rate is 10% [2]. - Taxpayers whose input VAT has been determined through a fixed deduction method will continue to follow the relevant regulations for fixed deductions [2]. Eligibility Conditions - The tax incentives apply to taxpayers who purchase self-produced agricultural products sold by agricultural producers [3]. Policy Basis - The tax incentives are based on the "Interim Regulations on Value-Added Tax of the People's Republic of China" and notifications from the Ministry of Finance and the State Administration of Taxation regarding VAT rate adjustments [4].