Core Viewpoint - The article emphasizes the importance of tax credit evaluation results as a "golden signboard" for enterprises, highlighting its role in integrity, bidding, financing, and policy benefits. Group 1: Tax Credit Evaluation Process - The electronic tax bureau app allows users to quickly check the tax credit evaluation results of enterprises [1] - Users can log in to the app, switch to the required enterprise, and access the tax credit management section to view evaluation results [2] - The system displays credit evaluation results for the past three years, with options to view detailed scoring and deduction standards [3] Group 2: Individual Income Tax Special Deductions - Taxpayers must confirm or report their eligibility for individual income tax special deductions through the app from December 1 to December 31 [8] - Medical expenses exceeding 15,000 yuan after insurance reimbursement can be deducted, with a limit of 80,000 yuan for the year [11][21] - Taxpayers can choose to deduct medical expenses for themselves or their spouse, while expenses for minor children can be deducted by either parent [13] Group 3: Important Considerations for Deductions - Taxpayers should retain original or copied receipts for medical services and insurance reimbursements for verification [15] - If both spouses have qualifying medical expenses, they can choose to deduct all expenses under one spouse, with a combined maximum deduction limit of 160,000 yuan [17] - Medical expenses incurred across different years can be deducted based on the settlement date of the expenses [18][19]

欢迎扫描下方二维码关注： 增值税纳税地点，按照下列规定确定： 来源：北京税务 增值税法 系列宣传 纳税地点 （一）有固定生产经营场所的纳税人，应当向其机构所在地或者居住地主管税务机关申报纳税。总机构和分支机构不 在同一县（市）的，应当分别向各自所在地的主管税务机关申报纳税；经省级以上财政、税务主管部门批准，可以由总机 构汇总向总机构所在地的主管税务机关申报纳税。 （二）无固定生产经营场所的纳税人，应当向其应税交易发生地主管税务机关申报纳税；未申报纳税的，由其机构所 在地或者居住地主管税务机关补征税款。 （三）自然人销售或者租赁不动产，转让自然资源使用权，提供建筑服务，应当向不动产所在地、自然资源所在地、 建筑服务发生地主管税务机关申报纳税。 （四）进口货物的纳税人，应当按照海关规定的地点申报纳税。 纳税地点 根据《中华人民共和国增值税法》第五章第二十九条规定： （五）扣缴义务人，应当向其机构所在地或者居住地主管税务机关申报缴纳扣缴的税款；机构所在地或者居住地在境 外的，应当向应税交易发生地主管税务机关申报缴纳扣缴的税款。 来源 北京税务 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 ...

员的，在按照支付给残疾职工工资据实扣 除的基础上，可以在计算应纳税所得额时 按照支付给残疾职工工资的100%加计扣 得。 问题二 享受该优惠政策的条件是什 么? 答:企业享受安置残疾职工工资100% 加计扣除应同时具备以下条件: 欢迎扫描下方二维码关注： (一) 依法与安置的每位残疾人签订 了1年以上（含1年）的劳动合同或服务协 议，并且安置的每位残疾人在企业实际上 岗工作。 (二) 为安置的每位残疾人按月足额 缴纳了企业所在区县人民政府根据国家政 策规定的基本养老保险、基本医疗保险、 失业保险和工伤保险等社会保险。 (三) 定期通过银行等金融机构向安 置的每位残疾人实际支付了不低于企业所 在区县适用的经省级人民政府批准的最低 工资标准的工资。 (四) 具备安置残疾人上岗工作的基 本设施。 间题三 享受该优惠政策的企业是否存 在行业限制? 答: 享受安置残疾人员工资100%加 计扣除的企业不存在行业限制。只要满足 《财政部 国家税务总局关于安置残疾人 员就业有关企业所得税优惠政策问题的通 知》（财税〔2009〕70 号）中规定的相 关条件，无论属于哪个行业的企业，都能 享受该优惠政策。 需要注意的是，该政策无 ...

Group 1: Core Views - The article focuses on clarifying the rules regarding "deemed sales" in value-added tax (VAT) and corporate income tax, helping businesses understand the policy nuances [3]. Group 2: VAT Deemed Sales - Deemed sales behaviors include delivering goods for consignment, selling consigned goods, transferring goods between branches for sales (unless in the same county), using self-produced or commissioned goods for non-VAT taxable projects, and providing goods for collective welfare or personal consumption [4][5]. - Additional deemed sales scenarios involve using self-produced or purchased goods as investments, distributing goods to shareholders, and gifting goods to other entities or individuals [5]. Group 3: Services, Intangible Assets, and Real Estate Deemed Sales - Providing services without charge to other entities or individuals is considered a deemed sale [6]. - Transferring intangible assets or real estate without charge, except for public welfare purposes, is also classified as deemed sales [7]. Group 4: Corporate Income Tax Deemed Sales - Non-monetary asset exchanges and using goods or services for donations, debt repayment, sponsorship, advertising, samples, employee benefits, and profit distribution are deemed sales unless specified otherwise by the financial and tax authorities [8]. - Situations where assets are transferred to others, resulting in a change of ownership, are also treated as deemed sales for income recognition [9]. Group 5: Policy References - The article cites several policy documents as the basis for these rules, including the notice on the comprehensive implementation of VAT reform and the implementation regulations of the Corporate Income Tax Law [11].

欢迎扫描下方二维码关注： 品油生产经营企业的,可由征收机关指定集 团公司或其他公司实行汇总缴纳。 @浙江税务 《 征收标准 >>> 油价调控风险准备金征收标准 接照成品油价格表调会频确定 汽油,柴油销售数量: 是指缴纳义务人于相邻两个调价窗口 期之间实际销售数量。 - 汽、柴油实际销售数量按照以下规定 ▌直接生产销售汽、柴油的(不包括销售未 经生产加工的外购汽、柴油),其销售数 量以发票开具日期及数量为准。如无法提 供发票的,以无法确定销售日期的全月销 售量和窗口期占全月时间比合理确定。 2 进口汽、柴油的,其销售数量以报关日期 及报关数量为准。 图 委托加工汽、柴油的,其销售数量按已委 托加工合同签署日期及交货凭证确认。如 没有交货凭证的，以月度总交货量和窗口 期占全月时间比合理确定。 ■ 来料加工贸易以及直接用于一般贸易出口 的汽、柴油,不纳入油价调控风险准备金 征收范围。 注意: 成品油价格未调金额由国家发展改革 委、财政部根据国际原油价格变动情况,按 照现行成品油价格形成机制计算核定,于每 季度前10个工作日内,将上季度每次调价窗 口期的征收标准,书面告知征收机关。 @浙江雅多 《 给年于同 1.办税 ...

欢迎扫描下方二维码关注： 我省水资源税一般按季申报缴纳，不能按 固定期限计算缴纳的,可以按次申报纳税。 (1) 水资源税实行从量计征,在我省一般 以"实际取用水量"作为计税依据，水力 发电以"实际发电量"做计税依据。 ·水力发电企业装机容量5万千瓦 (含)以上的,实际发电量按上网电量× (1+2%) 确定; ·装机容量5万千瓦以下的实际发电量 按上网电量×(1+1%)确定。 2 浙江省城镇公共供水管网合理漏损率 为9%。城镇公共供水企业水资源税应纳 税额=实际取用水量×(1-9%)×0.2元/ 立方米。 3 除火力发电冷却取用水外，冷却取用 水应纳税额的计算公式为： 应纳税额=实 际取用(耗)水量×适用税额。 火力发电冷却取用水可以按照实际发 电量或者实际取用(耗)水量计征水资源 税,具体计征方式由各省、自治区、直辖 市人民政府按照税费平移原则确定。我省 火力发电冷却取用水按实际取用水量确 定。 政策依据 《水资源税改革试点实施办法》 财税〔2024〕28号 E 哪些情形不缴纳 水资源税? 水资源税计税依据 > 农村集体经济组织及其成员从本集体经济 组织的水塘、水库中取用水的。 ◆ 家庭生活和零星散养、圈养畜 ...

欢迎扫描下方二维码关注： 划重点 不同于子女教育、赡养老人等可按月享受的专项附加扣除，大病医疗专项附加扣除是按自然年度核算，只能在次年3月-6月办理个人 所得税综合所得年度汇算清缴时填报享受。因为当年看病产生的医药费用，要到年度结束后才能统计出全年累计的自付金额，判断是否 达到1.5万元的起付线，所以没法提前确认下一年度的扣除信息 。纳税人在办理汇算清缴时，可通过个人所得税App填报相关信息。 我们收到不少网友留言咨询相关问题，今天，我们梳理了 一组 大病医疗 专项附加扣除热点问答，希望对您有所帮助！想了解具体政策 请查看 《最全！7项个税专项附加扣除一图搞定》 。 1.大病医疗专项附加扣除的扣除方式是怎样的 ？ 答： 在一个纳税年度内，纳税人发生的与基本医保相关的医药费用支出，扣除医保报销后个人负担（指医保目录范围内的自付部分） 累计超过15000元的部分，由纳税人 在办理年度汇算清缴时 ，在80000元限额内据实扣除。 2.纳税人配偶、子女的大病医疗支出是否可以在纳税人税前扣除 ？ 6.大病医疗支出中，纳税人年末住院，第二年年初出院，这种跨年度的医疗费用，如何计算扣除额？是分两个年度分别扣除吗 ？ 答： ...

Group 1 - The article discusses the specific requirements for different types of R&D activities regarding the additional deduction of R&D expenses, emphasizing the importance of distinguishing between them when enjoying tax benefits [1] - From January 1, 2023, companies can deduct 100% of actual R&D expenses that do not form intangible assets, and for those that do, they can amortize 200% of the intangible asset cost [2] - Integrated circuit and industrial mother machine companies can deduct 120% of actual R&D expenses and amortize 220% of intangible asset costs during the period from January 1, 2023, to December 31, 2027 [2] Group 2 - When companies outsource R&D activities to external institutions or individuals, they can include 80% of the actual expenses in their R&D costs for tax deductions, while the recipient cannot claim additional deductions [3] - For R&D activities outsourced to foreign institutions, companies can include 80% of the actual expenses in their R&D costs, provided that these expenses do not exceed two-thirds of the eligible domestic R&D expenses [5] Group 3 - In collaborative R&D projects between companies, each party can calculate additional deductions based on their actual R&D expenses, following the project plan and registered technical development contracts [7] - For corporate groups conducting centralized R&D activities, they can allocate R&D expenses among member companies based on a reasonable sharing method that aligns with rights, obligations, and benefits [8]

欢迎扫描下方二维码关注： 三、未授权状态的处理 (一) 受票方发起授权申请 若开票方尚未授权，则系统弹出弹窗 提示 "您尚未与供应商签订授权协议, 是否发起授权申请？"。若点击【取消】， 则 弹 窗 关 闭 ， 停 留 在 查 询 页 ； 若 点 击 【 确 定 】 ， 则 发 起 授 权 申 请 ， 系 统 将自动向开票方发送消息提醒。 进项发票开票方申报状态查询 < 1 | 有限公司 输入查询条件 重置 * 勾选抵扣月份 2025年09月 选择 *供应商统一社会信用代码 913303( 您尚未与供应商签订授权协议，是否发 起授权申请? 取消 确定 (二) 开票方确认授权 开票方登录电子税务局APP，点击 【待办】按钮进行授权，在"业务提醒 与反馈"界面点击【确认授权】，受票 方即可查询勾选抵扣发票申报情况。 业务提醒与反馈 < 有限公司 进项发票开票方申报状态查询授权提醒 用代码/纳税人识别号： 有限公司（统一社会信 您的购货方 " 司"于2025-10-12发起了"进项发票7有限公 状态查询"申请，查询其【2025年09月万可 抵扣涉及发票对应的申报状态，需要您进行确 认授权。 ↑ 点击上方 " 蓝色柳 ...

Core Viewpoint - The article emphasizes the importance of accurately categorizing and recording R&D personnel and expenses to ensure compliance with tax regulations, particularly regarding the allocation of costs between R&D and operational activities [4][6][12]. Group 1: R&D Personnel Definition - "Directly engaged R&D personnel" includes researchers, technical staff, and skilled workers involved in R&D, while administrative staff such as HR and clerks are excluded from this category [4][5]. - Personnel costs include salaries, social insurance, and labor costs for external R&D personnel [4][6]. Group 2: Cost Allocation and Recording - Companies must maintain accurate records of personnel activities, including time spent on R&D versus non-R&D tasks, to allocate costs appropriately [6][8]. - If personnel engage in both R&D and non-R&D activities, expenses must be allocated based on actual working hours, and unallocated costs cannot be deducted [6][8]. Group 3: Compliance and Documentation - Accurate documentation such as time logs, attendance records, and project logs is essential for verifying actual work situations [7][9]. - Companies must ensure that expenses categorized as R&D do not include items like enterprise annuities, which fall under "other related expenses" and must not exceed 10% of the total R&D expenses eligible for deduction [12].