小型微利企业所得税优惠

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农村居民占用耕地新建自用住宅减半征收耕地占用税
蓝色柳林财税室· 2025-10-10 10:20
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。 农民住宅建设税费优惠 支持农村基础设施建设 农村居民占用耕地新建自用住宅 减半征收耕地占用税 享受主体 农村居民 优惠内容 农村居民在规定用地标准以内占用耕地新建自用住宅,按照当地适用税额减半征收耕地占用税;其中农村居民经批准搬迁,新建自用住宅占用 耕地不超过原宅基地面积的部分,免征耕地占用税。 片图 享受条件 农村居民占用耕地新建自用住宅享受上述优惠政策,应留存农村居民建房占用土地及其他相关证明材料。 政策依据 来源 | 河北税务 1.《中华人民共和国耕地占用税法》第七条第三款 2.《中华人民共和国耕地占用税法实施办法》(财政部、税务总局、自然资源部、农业农村部、生态环境部公告2019年第81号发布)第十六条 3.《国家税务总局关于耕地占用税征收管理有关事项的公告》(2019年第30号)第九条 责任编辑 | 王威 张那 刘天妮 来源 河北税务 欢迎 ...
【实用】一文教您如何在自然人电子税务局完成股权转让报告事宜
蓝色柳林财税室· 2025-09-14 14:32
欢迎扫描下方二维码关注: 根据国家税务总局关于发布《股权转让所得个人所得税管理办法(试行)》的公告(国家税务总局公告 2014年第67号),被投资企业应当在董事会或股东会结束后5个工作日内,向主管税务机关报送与股权变动事 项相关的董事会或股东会决议、会议纪要等资料。 被投资企业具体如何操作呢?跟着申税小微一起,在自然人电子税务局 "五步走" 完成股权变动事项报告 吧! 操 作 步 骤 1 登录自然人电子税务局(扣缴端),点击 【单位办税】 。 2 点击 【扣缴申报】 - 【优惠备案与信息报送】 - 【股权转让资料报送】 进入报送模块。 3 点击 【添加】 ,在下拉菜单中选择 【被投资企业申报股权变动事项】 。 | | | | | AND I LEWILL LAND LAND | | --- | --- | --- | --- | --- | | 6 87 | | KBON > CHURNER > MEBOWN | | | | G Ke+S | - | 100 Mill Sell | | 48.00 | | 人员-文教艺术 | | KW2 B.UMERCIAL MST 4512 (44655) 2239 | · ...
新电子税局业务操作指引更新了!
蓝色柳林财税室· 2025-08-06 09:50
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].
【关注】用人单位社保缴费可以第三方扫码支付啦,快来看看吧!
蓝色柳林财税室· 2025-07-07 15:48
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].
漫解税费 | 固定资产折旧
蓝色柳林财税室· 2025-07-07 15:48
Core Viewpoint - The article discusses the depreciation of fixed assets and its implications for tax calculations, emphasizing the importance of understanding which assets can be depreciated and the associated tax benefits [6][16]. Group 1: Depreciation of Fixed Assets - Depreciation begins from the month the asset is put into use, and the cost of the asset is accounted for in the financial statements [5]. - Fixed asset depreciation can be deducted from income when calculating taxable profits, thereby reducing tax liabilities [6]. - Certain fixed assets are not eligible for depreciation deductions, including unused assets, leased assets, and assets unrelated to business activities [7]. Group 2: Tax Benefits for High-tech and Small Micro Enterprises - High-tech enterprises can benefit from a reduced corporate income tax rate of 15% as per the Corporate Income Tax Law [16]. - Small micro enterprises with an annual taxable income not exceeding 3 million yuan can enjoy a preferential tax rate of 20% [16]. - High-tech enterprises that also qualify as small micro enterprises cannot simultaneously enjoy both tax benefits; they must choose the more favorable option [17][19].