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。 欢迎扫描下方二维码关注： 来源青岛税务 供稿：青岛税务 审核：青岛市税务局纳税服务和宣传中心 编发：青岛市税务局纳税服务和宣传中心 【税费政策】 通过黄金交易所交易标准 黄金如何紫纳增值税? 《财政部 税务总局关于黄金有关税收政策的公 告》(财政部税务总局公告2025年第11号)规定:"一、 会员单位或客户通过上海黄金交易所、上海期货交易 所(以下称交易所)交易标准黄金,卖出方会员单位或客 户销售标准黄金时,免征增值税。未发生实物交割出 库的,交易所免征增值税;发生实物交割出库的,按照 以下规定适用增值税政策: (一)会员单位购入标准黄金用于投资性用途的, 交易所实行增值税即征即退,同时免征城市维护建设 税、教育费附加,并按照实际成交价格向买入方会员单 位开具增值税专用发票。买入方会员单位将标准黄金 直接销售或者加工成投资性用途黄金产品(经中国人 民 ...

Group 1 - The article discusses the requirements for taxpayers to submit foreign exchange materials when applying for export tax refunds or exemptions [5][6][9] - Taxpayers must complete foreign exchange collection before the contractually agreed date to avoid issues with tax refund applications [4][9] - If taxpayers submit false or fraudulent foreign exchange materials, they must report these materials within 24 months after receiving a written notice from the tax authority [7] Group 2 - Taxpayers are not required to submit foreign exchange materials unless specifically requested by the tax authority, but they should retain evidence for reference [8] - The article outlines specific scenarios where taxpayers must report foreign exchange materials when applying for tax refunds, including failure to collect foreign exchange within the stipulated time [9][10] - Taxpayers who have already processed export goods before the announcement of new regulations must follow the new guidelines for handling their tax refund applications [12] Group 3 - The article provides a list of reasons for deemed foreign exchange collection and the necessary supporting documents required for each scenario, such as market fluctuations or quality issues [13][14] - In cases of natural disasters or force majeure, taxpayers should provide media reports or certifications from Chinese embassies in the importing country as proof [14] - Taxpayers facing issues due to the bankruptcy of importers must provide relevant documentation from media or liquidation agencies [14]

Group 1 - The article discusses the process for taxpayers to access self-inspection results after tax declaration through the electronic tax bureau [1][2] - Two methods are provided for entering the self-inspection results query interface: via the declaration feedback page or through the tax declaration and payment section [1][2] - Taxpayers are notified of any discrepancies through the "My Reminders" module on the electronic tax bureau homepage [4] Group 2 - Upon entering the self-inspection results query function, four scenarios can occur based on the status of the self-inspection for the declared month [5] - If discrepancies exist, taxpayers can view specific issues or initiate a re-inspection [6][7] - If no unresolved discrepancies are found, taxpayers can also choose to re-inspect [7] - If the self-inspection has not been completed but applicable tax types have been declared, taxpayers can start the self-inspection [8][9] - If no applicable tax types have been declared, the "Start Self-Inspection" button will be disabled [10] Group 3 - Taxpayers can correct discrepancies by clicking "Go Correct" and entering the correction function [11][13] - For discrepancies involving financial statements, taxpayers must select the report to be corrected, which will trigger a new self-inspection after the correction is made [15] Group 4 - The article lists the types of tax declarations that currently support self-inspection, including various VAT and corporate income tax forms [17]

欢迎扫描下方二维码关注： 小 按最低工资标准为员工缴纳社会 保险费是不合法的，社会保险费必须 按时足额缴纳! 社会保险费、个人所 得税、企业所得税申报的员工人数及 工资基数应符合关联逻辑性。 政策依据：《中华人民共和国社会保险 法》第六十条 小王，公司每月 多给你500元，就 不给你缴纳社会 情形二 不给你纷 保险费了 这可不行。 r / > 王 老板 根据《劳动法》《社会保险法》 《社会保险费征缴暂行条例》等法律 法规明确规定，参加社会保险、缴纳 社会保险费是用人单位和劳动者的法 定义务,用人单位应当自用工之日起 30日内为其职工申请办理社会保险 / 登记。 小罗,你与公司 没有规定；是 按公司规定；是 不用给你缴纳社 情形三 这可不行。 Hala l 小 J= [ 已实际用工，但未签订劳动合 同的，不影响劳动关系的建立。建 立劳动关系后用人单位就有义务为 职工办理社保费登记，并按规定足 额申报缴纳社会保险费。 今天办 续, 雪 情形四 小子 经理 oo 7 这可不行。 《劳动合同法》第十九条规 定，试用期包含在劳动合同期限 内。用人单位在试用期间也必须 依法为员工参加社会保险并缴纳 社会保险费。 t a ...

Core Viewpoint - The article discusses the exemption of value-added tax (VAT) for various types of feed products in China, highlighting the categories of feed that qualify for this exemption and the relevant policies governing it [2][3][4]. Summary by Categories Types of Feed Eligible for VAT Exemption - Single bulk feed, mixed feed, compound feed, premix feed, and concentrated feed are all exempt from VAT [4]. - Single bulk feed includes products derived from a single source such as bran, distiller's grains, fish meal, and various types of oilseed meals, excluding soybean meal [5]. Definitions of Feed Categories 1. **Single Bulk Feed**: Products derived from a single animal, plant, microorganism, or mineral source, including bran, fish meal, and certain oilseed meals [5]. 2. **Mixed Feed**: Composed of two or more single bulk feeds, grains, and feed additives, with a minimum of 95% of the total being single bulk feeds and grains [5]. 3. **Compound Feed**: Formulated to meet the nutritional needs of specific animals at different growth stages, excluding water [5]. 4. **Premix Feed**: A uniform mixture providing essential trace elements and vitamins required for animal growth, consisting of various components [5]. 5. **Concentrated Feed**: A mixture of protein, premix feed, and minerals [5]. Relevant Policies - The article references several official notifications regarding the VAT exemption for feed products, including the Ministry of Finance and the State Administration of Taxation's guidelines [6][9].

Core Viewpoint - The article discusses various tax incentives available for enterprises in China, particularly focusing on corporate income tax exemptions and deductions for specific activities and investments [3][5][7]. Group 1: Tax Incentives for Corporate Investments - Resident enterprises are exempt from corporate income tax on equity investment income such as dividends and bonuses from other resident enterprises, provided certain conditions are met [3]. - The exemption does not apply to investment income from publicly traded stocks held for less than 12 months [3]. Group 2: Documentation Requirements for Tax Benefits - Key documentation required for claiming tax benefits includes the latest articles of association of the invested enterprise, profit distribution resolutions, and tax declaration forms [4][6]. - For investments in disabled employees, documentation must include proof of social insurance payments and labor contracts with disabled workers [8]. Group 3: Tax Exemptions for Agricultural Activities - Enterprises engaged in various agricultural activities, including the cultivation of vegetables, grains, and livestock, are exempt from corporate income tax [7]. - Enterprises involved in specific agricultural projects may benefit from reduced tax rates under certain operational models [7].