欢迎扫描下方二维码关注： 点击左侧在甲的【祝贺甲预及缴纳】，石侧 下拉找到【申报更正与作废】模块。 grapes 2014-01-20 2017-02-0 Artised Finance 000 P 00000 摩尼罗尼) 第三步: 选择所要更正报表的申报日期 或者税款所属期,并点击【查询】。 童询 ■ 第四步: 找到需要修改的印花税报表，点击右侧的 【更正】按钮。 REE 미래 BB 2025-12 2025-12- 30.00 | ៣២ 更正 第五步: 进入"印花税税源明细表" 界面，点击右侧【修改】按钮。 修改 第六步: 修改有误的税源信息，完成后点击【保存】。 8 8 8 1 PSG 保存 第七步: 回到"印花税税源明细表"界面，仔细核对 计税金额、应税凭证名称等数据,确认无误后， 支持单位：广州市税务局 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。 根据《中华人民共和国契税法》 规定: ...

欢迎扫描下方二维码关注： 餐 根据《国家税务总局关于企业工资薪金和职 工福利费等支出税前扣除问题的公告》(国家税 务总局公告 2015 年第 34 号)规定: 一、企业福利性补贴支出税前扣除问题 列入企业员工工资薪金制度、固定与工资薪 金一起发放的福利性补贴,符合《国家税务总局 关于企业工资薪金及职工福利费扣除问题的通 知》(国税函〔2009〕3 号)第一条规定的,可作为 企业发生的工资薪金支出,按规定在税前扣除。 一、关于合理工资薪金问题 《中华人民共和国企业所得税法实施条例》 第三十四条所称的" 合理工资薪金",是指企业 按照股东大会、董事会、薪酬委员会或相关管理 机构制订的工资薪金制度规定实际发放给员工 来源 山西税务税宣速递 不能同时符合上述条件的福利性补贴,应作 为国税函〔2009〕3 号文件第三条规定的职工福 利费,按规定计算限额税前扣除。 根据《国家税务总局关于企业工资薪金及职 工福利费扣除问题的通知》(国税函〔2009〕3号) 规定: 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 ...

Core Viewpoint - The announcement outlines the implementation details of the Contract Tax Law in China, specifying the tax obligations, calculation bases, exemptions, and other related matters for property transactions. Group 1: Property Ownership Transfer - The tax is applicable to the transfer of land use rights and property ownership [1] - Tax obligations arise in cases of changes in shared property shares, changes in co-owners, or transfers mandated by legal documents [1] Group 2: Tax Calculation Basis - For land use rights obtained through allocation and later converted to transfer, the tax basis is the supplementary land transfer price [2] - In cases of property transfer where the land nature changes from allocation to transfer, the tax basis includes both the supplementary land transfer price and the transaction price [2] - If the land nature remains unchanged, the tax basis is the transaction price specified in the property transfer contract [2] - The total price payable by the acquirer is the tax basis for the transfer of land use rights and attached structures [2][3] - Tax basis for land transfer includes various fees such as land transfer fees, compensation fees, and infrastructure fees [2] - For attached facilities that are part of the same property unit, the tax basis is the total price payable [3] - For property exchanges with equal values, the tax basis is zero; if values differ, the difference is the tax basis [3] - The tax basis does not include value-added tax [3] Group 3: Exemptions - Non-profit entities such as schools, medical institutions, and social welfare organizations are eligible for tax exemptions under specific conditions [4] - The specific types of properties eligible for exemptions include those used for office, teaching, medical, research, military, elderly care, and rescue services [4][5] Group 4: Tax Obligation Timing - Tax obligations arise on the effective date of legal documents that mandate property transfers [6] - For changes in property use that require tax payment, the obligation arises on the date of the change [6] - If land conditions change requiring supplementary payments, the tax obligation arises on the date of the change [6] Group 5: Tax Certificates and Refunds - Various documents such as contracts and agreements serve as proof of property transfer for tax purposes [7] - Tax authorities must verify tax payment status during property registration [7] - Taxpayers can apply for refunds under specific circumstances, such as invalid property transfer due to court rulings [8]