欢迎扫描下方二维码关注： 李老板 那我可以申请延期缴纳税款吗？ 李老板 公司最近生意不太好，利润也不高，这个季度的税款能不能晚一点交。 税务人员 纳税人有按时缴纳税款的义务。您应当按照法律、行政法规规定或者我们依照法律、行政法规的规定确定 的期限，缴纳或者解缴税款。 李老板 那如果未按照规定期限缴纳税款，会有什么影响吗？ 税务人员 根据《中华人民共和国税收征收管理法》第三十二条规定，纳税人未按照规定期限缴纳税款的，扣缴义务 人未按照规定期限解缴税款的，税务机关除责令限期缴纳外，从滞纳税款之日起，按日加收滞纳税款万分 之五的滞纳金。 税务人员 享有申请延期缴纳税款权。 政策规定： 根据《国家税务总局关于纳税人权利与义务的公告》（国家税务总局公告2009年第1号）的规定，如您因 有特殊困难，不能按期缴纳税款的，经省、自治区、直辖市税务局批准，可以延期缴纳税款，但是最长不 得超过三个月。计划单列市税务局可以参照省税务机关的批准权限，审批您的延期缴纳税款申请。 您满足以下任何一个条件，均可以申请延期缴纳税款：一是因不可抗力，导致您发生较大损失，正常生产 经营活动受到较大影响的；二是当期货币资金在扣除应付职工工资、社会 ...

劳动合同是劳动者与用人单位 确立劳动关系、 明确双方权利和义务的协议 欢迎扫描下方二维码关注： 《劳动合同法实施条例》第十八条规定 有下列情形之一的 ，依照劳动合同法规定的条件、程序，劳动者可以与用人单位解除 固定期限劳动合同、无固定期限劳动合同或者以完成一 定工作任务为期限 的劳动合同： （一）劳动者与用人单位协商一致的； （二）劳动者提前30日以书面形式通知用人单位的； （三）劳动者在试用期内提前3日通知用人单位的； （四）用人单位未按照劳动合同约定提供劳动保护或者劳动条件的； （五）用人单位未及时足额支付劳动报酬的； （六）用人单位未依法为劳动者缴纳社会保险费的； （七）用人单位的规章制度违反法律、法规的规定，损害劳动者权益的； （八）用人单位以欺诈、胁迫的手段或者乘人之危，使劳动者在违背真实意思的情况下订立或者变更劳动合同的； （九）用人单位在劳动合同中免除自己的法定责任、排除劳动者权利的； （十）用人单位违反法律、行政法规强制性规定的； （十一）用人单位以暴力、威胁或者非法限制人身自由的手段强迫劳动者劳动的； （十二）用人单位违章指挥、强令冒险作业危及劳动者人身安全的； 哪些情形劳动者可以 与用人单 ...

Core Viewpoint - The article discusses various expenditures that are not deductible from corporate income tax according to the Corporate Income Tax Law of the People's Republic of China, providing clarity on specific categories of non-deductible expenses [5][19]. Group 1: Non-Deductible Expenditures - According to Article 10 of the Corporate Income Tax Law, the following expenditures are not deductible when calculating taxable income: dividends and bonuses paid to investors, corporate income tax, tax penalties, fines, losses from confiscated property, donations outside specified regulations, sponsorship expenses, unapproved reserve expenditures, and other expenses unrelated to income generation [5]. - Sponsorship expenditures are defined as various non-advertising expenses unrelated to production and business activities [5]. - Unapproved reserve expenditures refer to those that do not meet the criteria set by the State Council's financial and tax authorities regarding asset impairment and risk reserves [5]. Group 2: R&D Expense Deduction Principles - The principle for determining which R&D expenses are not eligible for additional deductions is outlined in the 2015 notice from the Ministry of Finance, State Administration of Taxation, and Ministry of Science and Technology [7]. - Companies whose main business falls under specified industries and whose R&D expenses exceed 50% of their total income (after excluding non-taxable income and investment income) are not eligible for additional deductions [7]. - Activities that do not qualify for tax deductions include routine upgrades of products/services, direct application of research results, technical support for customers post-commercialization, simple changes to existing products or processes, market research, routine quality control, and research in social sciences or humanities [8][9][10][11][12][13]. Group 3: Small and Micro Enterprises Tax Benefits - Small and micro enterprises with an annual taxable income not exceeding 1 million yuan can benefit from a reduced taxable income calculation of 25%, with a corporate income tax rate of 20% [16]. - The definition of small and micro enterprises includes those not engaged in restricted or prohibited industries, with annual taxable income not exceeding 3 million yuan, fewer than 300 employees, and total assets not exceeding 50 million yuan [16][17]. - The policy for small and micro enterprises is effective from January 1, 2023, to December 31, 2024, with an extension of the reduced tax rate until December 31, 2027 [17]. Group 4: Inter-Company Charges - Payments of rent and royalties between internal business units are not deductible according to the Corporate Income Tax Law Implementation Regulations [19].

Core Viewpoint - The article provides guidance on common tax-related questions for businesses, particularly focusing on corporate income tax filing and deductions for research and development expenses. Group 1: Corporate Income Tax Filing - Taxpayers must complete the corporate income tax reconciliation for the year 2024 between January 1 and May 31, 2025 [1] - The State Administration of Taxation has revised the corporate income tax annual declaration form, indicating that losses should be filled in with a "−" sign [7] Group 2: Research and Development Expenses - Electronic cigarette manufacturing companies are classified under the tobacco manufacturing industry and are not eligible for the R&D expense deduction policy [2][3] - Expenses incurred from creative design activities aimed at innovative products can be deducted as R&D expenses, provided they meet specific criteria [4] - Companies must differentiate between R&D activities and creative design activities to avoid double benefits from the R&D expense deduction [5] Group 3: Asset Impairment Losses - The amounts reported for "asset impairment losses" in the main declaration form and the tax adjustment project table must match, except for financial enterprises [6] Group 4: Tax Exemptions for Agriculture - Income from agricultural, forestry, animal husbandry, and fishery projects can be exempted or reduced from corporate income tax, and specific reporting requirements must be followed [8] Group 5: Tax Treatment of Financial Funds - Fiscal funds that qualify as non-taxable income must be included in taxable income after five years if not spent or returned [17] Group 6: Equipment Deduction Policy - New equipment and tools purchased by companies can be fully deducted in the current period if their unit value does not exceed 5 million yuan, without considering the estimated net residual value [18] Group 7: Dividend Income from Partnerships - Dividend income from partnerships and foreign enterprises does not qualify for tax exemption under the corporate income tax law [19][26]