2. 分支机构可以单独享受小微企业优惠吗？ 答 ： 这个是不可以的。现行企业所得税实行法人税制，企业应以法人为主体计算并缴纳企业所得税。企业设立不具有法人资格的分 支机构，应当先汇总计算总机构及其各分支机构的从业人数、资产总额、年度应纳税所得额，再依据各指标的合计数判断是否符合小型微 利企业条件。 欢迎扫描下方二维码关注： 热点梳理 图片 问答来啦 上海税务可视答疑平台2026年1月1日正式上线啦！1月6日是我们的直播首秀，您观看了吗？申税小微根据本期可视答疑，围绕企业所得 税、个人所得税、社保费，梳理了热点问答，一起来学习一下吧~ 一、企业所得税 图片 1. 许多纳税人在预缴申报时，不知道"职工薪酬"栏次该如何填写？ 答 ： "职工薪酬-已计入成本费用的职工薪酬"要填报纳税人会计核算计入成本费用的职工薪酬。包括工资薪金支出、职工福利费支 出、职工教育经费支出、工会经费支出、各类基本社会保障性缴款、住房公积金、补充养老保险、补充医疗保险等的累计金额。"职工薪 酬-实际支付给职工的应付职工薪酬"要填报纳税人"应付职工薪酬"会计科目下工资薪金借方发生的累计金额。 12366 图片 二、个人所得税 图片 1. 企业 ...

Group 1 - The article discusses tax incentives for enterprises engaged in agriculture, forestry, animal husbandry, and fishery projects, emphasizing that companies involved in restricted or prohibited projects cannot enjoy these tax benefits [2] - Enterprises involved in the cultivation and planting of trees and bamboo can enjoy tax exemptions on income derived from breeding, nurturing, and managing these plants, as well as from re-cultivating trees acquired through auction or purchase after a growth period [2] - Companies that purchase agricultural products for replanting or breeding in their own or rented spaces can qualify for tax incentives if the biological form changes without significantly increasing the product's value through processing [2] Group 2 - The "company + farmer" operational model allows companies to engage in livestock and poultry farming by contracting farmers to raise animals, with the company providing necessary resources while retaining ownership, thus qualifying for tax incentives [2] - Enterprises directly involved in initial processing of agricultural products that meet the criteria for tax incentives can benefit from reduced corporate income tax rates as outlined in relevant regulations [2]

Group 1 - The article discusses issues related to invoice verification, highlighting that discrepancies in supplier information or invoice codes require further verification or reissuance of the invoice [4] - It mentions that if a company has been deregistered, invoices cannot be reissued, raising concerns about tax deductions for those expenses [9][10] - The article provides guidance on how companies can prove the authenticity of expenses when invoices cannot be reissued due to special circumstances such as deregistration [10] Group 2 - The article clarifies that real estate companies are not eligible for the R&D expense super deduction policy, as specified by tax regulations [17] - An example is given where a construction company incurred 1.5 million yuan in R&D expenses but cannot benefit from the super deduction due to being classified under the real estate industry [18] - It outlines the specific industries that are excluded from the R&D expense super deduction policy, including real estate, which is explicitly mentioned [17][18] Group 3 - The article explains that individual consumers cannot request a special VAT invoice, as the law stipulates that such invoices can only be issued to business entities [20][22] - It cites the VAT regulations that prohibit issuing special VAT invoices to individual consumers, allowing only ordinary invoices [21][22] Group 4 - The article discusses the criteria for determining whether a branch office qualifies as a small and micro enterprise for tax benefits, emphasizing the need to aggregate data from the main office and all branches [25] - It references the announcement from the National Taxation Bureau regarding the management of small and micro enterprise tax incentives [25]

Group 1 - The article discusses the tax reduction policies for small and micro enterprises, emphasizing that individual businesses can still enjoy these benefits even if they open multiple stores [12][14]. - The formula for calculating the tax reduction remains unchanged, which is based on the taxable income not exceeding 2 million yuan [12]. - It highlights that businesses that previously did not meet the criteria for small and micro enterprises can still apply for tax reductions based on their cumulative situation at the end of the reporting period [12]. Group 2 - The article provides detailed information on various tax rates applicable to individuals purchasing housing, including exemptions and reductions based on the size and number of properties owned [16][19]. - It specifies that individuals selling residential properties that have been owned for more than five years may be exempt from certain taxes [17]. - The article outlines the tax rates for contract tax and deed tax based on the area of the property being purchased, with specific rates for first, second, and third homes [19].

Group 1 - The article discusses the necessary identity information for practitioners, including name, identification type, identification number, country or region, address, user name, unique user identifier, and contact number [3][4] - It emphasizes the importance of accurately filling in the source of income from internet platforms, specifying the platform name and user details based on actual income sources [3][4] - The article outlines the requirements for filling in VAT-related information, including tax basis, tax category, tax rate, current tax payable, exemption nature code, exemption tax amount, and tax refund amount [4][5] Group 2 - Additional tax fees such as urban maintenance and construction tax, education fee surcharge, and local education surcharge are calculated based on the VAT payable amount [5][6] - The article provides a detailed breakdown of how to fill in additional tax fees, including the calculation of each fee based on the VAT amount [6][8] - It mentions the support from the Zhejiang Taxation Bureau and provides links to various tax-related information and forms for practitioners [8]

Core Viewpoint - The article provides a comprehensive guide on invoice management during the "Double Eleven" shopping festival, emphasizing the importance of compliance and consumer rights in the context of electronic and paper invoices. Group 1: Invoice Types and Validity - Electronic invoices and paper invoices hold equal legal validity, and consumers can use both for rights protection and reimbursement [2][3] - Consumers can request invoices regardless of the purchase amount, as mandated by the Invoice Management Measures [4] Group 2: Invoice Verification and Reporting - To verify the authenticity of an invoice, consumers can use the National Taxation Administration's online verification platform [3] - If a merchant refuses to issue an invoice, consumers can report the issue to tax authorities through various channels [4] Group 3: Invoice Handling for Returns and Discounts - Electronic invoices cannot be voided once issued; instead, a red invoice must be issued for returns or errors [5] - For sales involving discounts, the invoice must reflect both the sales amount and the discount amount separately [5] Group 4: Tax Implications for Gifts and Pre-sales - Gifts provided by businesses are subject to VAT as deemed sales, calculated based on the average selling price of similar goods [6] - The tax obligation for pre-sold goods occurs on the day the goods are dispatched, with specific rules for large machinery and equipment [6]

Group 1 - The article discusses tax incentives for rural residents constructing self-use houses on cultivated land, including a 50% reduction in land occupation tax and exemption for certain conditions [1] - Rural residents must retain relevant documentation to qualify for the tax benefits when occupying cultivated land for new housing [1] - The policy aims to support rural infrastructure development and is based on specific legal frameworks outlined in the relevant tax laws [2][7] Group 2 - The tax exemption applies to rural residents who have been approved for relocation and whose new house occupies no more land than their original homestead [1] - The policy is part of broader efforts to facilitate rural development and improve living conditions for rural residents [1] - The implementation period for related tax policies is set from January 1, 2024, to December 31, 2027 [8]

Group 1 - The article discusses the procedures for reporting equity transfer matters to the tax authorities, emphasizing the requirement for companies to submit relevant resolutions and meeting minutes within five working days after board or shareholder meetings [1][3]. - It outlines a five-step process for companies to report equity changes through the Natural Person Electronic Tax Bureau, including logging in, selecting the appropriate reporting module, and uploading necessary documents [1][4]. - Companies must provide specific details such as the date of the board or shareholder meeting, the fair value of net assets at the time of transfer, and the book value of net assets [3][4].

Core Viewpoint - The article emphasizes the updates to the new electronic tax bureau system and provides guidance on how to effectively use its features for tax-related operations [1]. Group 1: New Electronic Tax Bureau - The new electronic tax bureau system is highly integrated and standardized across the country, enhancing user experience [1]. - A business operation guide has been updated to assist users in navigating the new electronic tax bureau [1][3]. Group 2: User Guidance - Users can browse the guide by major categories or utilize the search function to find specific features [5][8]. - The guide will continue to be updated as the functionalities of the new electronic tax bureau improve [3]. Group 3: Tax Policies for Agricultural Enterprises - Enterprises engaged in agriculture, forestry, animal husbandry, and fishery projects can enjoy corporate income tax exemptions [16]. - Specific scenarios, such as cooperatives purchasing vegetables for resale, do not qualify for tax exemptions as they are considered commercial trading activities [18]. - Processing purchased rice into finished products qualifies for tax exemptions under agricultural processing regulations [20]. Group 4: Eligibility for Tax Benefits - Certain conditions disqualify enterprises from enjoying small and micro enterprise income tax benefits, such as exceeding income thresholds or engaging in restricted industries [22][32]. - The article outlines specific criteria that must be met to qualify for these tax benefits, including employee count and total income [30][31].

Core Viewpoint - The article discusses the introduction of convenient third-party payment methods for social insurance fee payments, allowing small and micro enterprises to use platforms like Alipay and WeChat for easier transactions [1][16]. Group 1: Steps for Social Insurance Fee Payment - Step 1: Employers log into the new electronic tax bureau and navigate to the "Unit Social Insurance Fee Declaration" module [2]. - Step 2: After completing the declaration and verifying the information, employers click "Submit Declaration" [3]. - Step 3: The system automatically redirects to the payment interface, where the "Third-party Payment" option is selected [4]. - Step 4: Employers can use platforms like Cloud Flash Payment, Alipay, or WeChat to scan a QR code for online payment [5][14]. - Step 5: Upon successful payment, the system displays a "Payment Successful" message [6][15]. Group 2: Social Insurance Fee Management Client - Step 1: Employers log into the social insurance fee management client, click on "Social Insurance Fee Declaration" and refresh the data [8]. - Step 2: After confirming the declaration information, employers select the data to be declared and click "Submit Declaration" [10]. - Step 3: In the payment interface, employers select the "Scan Payment" option [12]. Group 3: Common Questions and Answers - Question: How to handle new insured personnel after the social insurance fee has been declared? Answer: The additional personnel can be declared separately without needing to void the previous declaration [18]. - Question: What to do if the payment status shows "Processing"? Answer: Employers can refresh the payment status in the "Declaration Record" section [18]. - Question: How to pay for social insurance fees for new employees? Answer: Use the "Annual Payment Wage Declaration" function in the management client to declare and pay for new employees [18].