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小型微利企业所得税优惠政策
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农村居民建设住宅免征森林植被恢复费
蓝色柳林财税室· 2025-10-10 10:20
欢迎扫描下方二维码关注: 农民住宅建设税费优惠 支持农村基础设施建设 农村居民建设住宅免征 森林植被恢复费 享受主体 农村居民 优惠内容 农村居民按规定标准建设住宅,免征森林植被恢复费。 享受条件 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 《财政部国家林业局关于调整森林植被恢复费征收标准引导节约集约利用林地的通知》(财税〔2015〕122号)第三条 片图 你的问题我来解答! 根据《关于落实小型微利企业所得税 优惠政策征管问题的公告》(国家税务总 局公告2023年第6号)第五条规定,原不符 合小型微利企业条件的企业,在年度中间 预缴企业所得税时,按照相关政策标准判 断符合小型微利企业条件的,应按照截至 本期预缴申报所属期末的累计情况,计算 减免税额。当年度此前期间如因不符合小 型微利企业条件而多预缴的企业所得税税 款,可在以后季度应预缴的企业所得税税 款中抵减。 来源 | 河北税务 责任编辑 | 王威 张那 刘天妮 来源 河北税务 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 ...
利用农村集体土地新建、翻建自用住房免征水土保持补偿费
蓝色柳林财税室· 2025-10-10 10:20
农民住宅建设税费优惠 支持农村基础设施建设 欢迎扫描下方二维码关注: 利用农村集体土地新建、翻建自用 住房免征水土保持补偿费 政策依据 《财政部国家发展改革委水利部中国人民银行关于印发〈水土保持补偿费征收使用管理办法〉的通知》(财综〔2014〕8号)第十一条第二项 来源 | 河北税务 责任编辑 | 王威 张那 刘天妮 来源河北税务 片图 享受主体 依法利用农村集体土地新建、翻建自用住房的农民 优惠内容 农民依法利用农村集体土地新建、翻建自用住房的,免征水土保持补偿费。 享受条件 农民依法利用农村集体土地新建、翻建自用住房。 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。 年度中间符合小型微利企业条件的,可 以享受小型微利企业企业所得税优惠政 策吗?如果可以,之前多预缴的税款如 何处理? 你的问题我来解答! 根据《关于落实小型微利企业所得税 优惠政策征管问题的公告》(国家税务总 局公告2023年第6 ...
【12366问答】关于纳税人日常用票中的热点问答
蓝色柳林财税室· 2025-10-10 01:42
欢迎扫描下方二维码关注: 图片 热点梳理 图片 问答来啦 近期有纳税人咨询,取得符合条件的抵扣凭证,其抵扣期限是多久?公司购买机票奖励员工,其进项税额能否抵扣?等等问题,这一 期,申税小微收集整理了一篇日常用票中会碰到的问题,大家一起来看看吧。 图片 1. 取得符合条件的抵扣凭证,其抵扣期限是多久? 答: 自2020年3月1日起,增值税一般纳税人取得2017年1月1日及以后开具的增值税专用发票、海关进口增值税专用缴款书、机动车 销售统一发票、收费公路通行费增值税电子普通发票, 取消认证确认、稽核比对、申报抵扣的期限。 图片 12366 2. 公司准备购买20张"上海—三亚"往返机票,用于奖励公司优秀员工团队。购票支出对应的进项税额,公司能否从销项税额中抵 扣? 答 :按照《营业税改征增值税试点实施办法》(财税〔2016〕36号印发)第二十七条第(一)项规定,纳税人购买货物、加工修理修 配劳务、服务、无形资产和不动产,用于集体福利或者个人消费项目的进项税额不得从销项税额中抵扣。公司用于奖励员工的20张机票, 属于集体福利项目,对应的进项税额不得从销项税额中抵扣。 图片 3. 我该如何查询接受的数电发票信息? 答 ...
税费“易错”笔记|残疾人就业保障金申报,你做对了吗?
蓝色柳林财税室· 2025-09-24 01:03
Group 1 - The article clarifies common misconceptions regarding the payment of the disability employment security fund, stating that agricultural cooperatives are not required to pay this fund as they do not fall under the specified categories of entities that must comply [3][4] - It explains that retired employees rehired by the same unit or other units are counted in the number of employed staff, as they have signed service agreements, even if these are not formal labor contracts [5] - The article provides guidance on the proper handling of invoices in cases of sales returns or discounts, emphasizing the need to void original invoices and issue red invoices according to tax regulations [11][12] Group 2 - It discusses the eligibility of small and micro enterprises for corporate income tax preferential policies, stating that if a company meets the criteria during the fiscal year, it can adjust previously overpaid taxes in future quarters [15]
一图读懂​ ▏车船税代收代缴和自行缴纳全攻略
蓝色柳林财税室· 2025-09-24 01:03
Group 1 - The article discusses the process of paying vehicle and vessel tax through the electronic tax bureau, emphasizing the need for tax source information collection before tax declaration [4] - It outlines the steps for taxpayers to declare and pay the vehicle and vessel tax, including navigating the electronic tax bureau interface [4] - The article mentions the legal framework supporting the tax collection process, specifically referencing the implementation regulations of the Vehicle and Vessel Tax Law [4] Group 2 - The article provides detailed instructions for both corporate and individual taxpayers on how to find and use the tax declaration functions within the electronic tax bureau [4] - It highlights the importance of collecting tax source information, indicating that taxpayers must add the vehicle and vessel tax as a new tax type before proceeding with the declaration [4] - The article includes a reminder about the necessity of collecting and submitting accurate tax source details to ensure compliance with tax regulations [4]
别大意 !工资薪金税前扣除的“禁区”,你踩了吗?
蓝色柳林财税室· 2025-09-23 15:09
Group 1 - The article discusses the regulations regarding the issuance and cancellation of invoices as per the National Taxation Administration's updated guidelines [10] - It specifies the procedures for voiding paper invoices and issuing red invoices in cases of sales returns, errors in invoicing, or service interruptions [10] - The article also outlines the requirements for issuing red invoices for electronic invoices under similar circumstances [10] Group 2 - It addresses the eligibility of small and micro enterprises for corporate income tax preferential policies if they meet the criteria during the year [12] - The article explains how previously overpaid corporate income tax can be offset against future tax payments if the enterprise qualifies as a small and micro enterprise [14]
2025年北京住房公积金缴存基数上下限公布
蓝色柳林财税室· 2025-09-23 14:10
Group 1 - The article discusses the new housing provident fund contribution limits in Beijing for 2025, detailing the maximum monthly contribution amounts based on different contribution rates [3][4]. - The maximum monthly contribution for a 12% rate is set at 8,594 yuan, with the corresponding base salary limit being 35,811 yuan [3]. - Other contribution rates and their respective maximum monthly contributions are outlined, with a 5% rate having a maximum contribution of 1,791 yuan [3].
惠农“税费通”|支持乡村振兴系列税费优惠政策(12)农村饮水安全工程免征增值税
蓝色柳林财税室· 2025-09-15 06:25
Core Viewpoint - The article highlights the positive impact of government policies on rural drinking water safety projects, specifically the exemption of value-added tax (VAT) for water supply companies serving rural residents, which significantly reduces operational costs and supports project expansion [3][5][10]. Group 1: Project Status - The expansion project of the water supply facility is progressing well, with two-thirds of the pipeline installation completed, and it is expected to provide safe drinking water to three nearby villages by the end of the year [3]. - The exemption from VAT for rural drinking water safety projects is a substantial financial relief for the operating management units [3][4]. Group 2: Policy Details - The rural drinking water safety project refers to the construction of water supply facilities that provide drinking water to rural residents [6]. - The operating management units for these projects include water supply companies, collective village organizations, and farmer water cooperatives [6]. - The VAT exemption applies to the sales revenue from water supplied to rural residents until December 31, 2027, and is proportionate for units supplying both urban and rural residents [5][10].
图解税收 | 小型微利企业所得税政策问答速览
蓝色柳林财税室· 2025-09-03 01:06
Core Viewpoint - The article discusses the current preferential tax policies for small and micro enterprises, highlighting the tax rate reductions and eligibility criteria for these businesses [2][3]. Summary by Sections Current Tax Policies - Small and micro enterprises can enjoy a reduced corporate income tax rate of 20% instead of the standard 25%, applicable until December 31, 2027 [2]. - The preferential tax policy is not limited by the method of taxation; both accounting and fixed taxation methods can qualify [2]. Eligibility and Application Process - Enterprises must self-assess and declare their eligibility for the small and micro enterprise tax benefits by filling out the relevant sections of the corporate income tax return [3]. - Required documentation includes: 1. Explanation that the business does not belong to restricted or prohibited industries 2. Calculation process for the number of employees 3. Calculation process for total assets - The number of employees includes both those with labor contracts and those provided through labor dispatch [3]. Prepayment and Year-End Settlement - Enterprises can enjoy the small and micro enterprise tax benefits during interim prepayments if they meet the criteria at that time [3]. - If a business benefits from the small and micro enterprise tax policy during prepayment but does not meet the criteria during year-end settlement, it must pay the tax difference [3]. Changes in Tax Reporting - The annual corporate income tax return has been optimized, with the cancellation of the A107040 form, which previously reported tax reductions [7][8]. - Small and micro enterprises must now report tax benefits directly on the main tax return form [8]. Branch Offices and Tax Benefits - Enterprises with non-legal person branch offices must aggregate the number of employees and total assets from both the main office and branches to determine eligibility for small and micro enterprise benefits [11]. Interaction with Other Tax Benefits - Small and micro enterprise tax benefits cannot be combined with other preferential tax policies, such as those for high-tech enterprises, but businesses can choose the more favorable option [16][18].
热点“京”选 | 事关发票报销、小型微利企业等企业所得税热点问题汇总!
蓝色柳林财税室· 2025-07-06 12:43
Core Viewpoint - The article discusses various tax deduction policies related to employee welfare expenses, sponsorship expenditures, and the treatment of prior year unclaimed deductions under corporate income tax regulations in China [3][4][5][6][13]. Group 1: Employee Welfare Expenses - Employee subsidies for direct relatives' medical expenses can be deducted as employee welfare expenses, provided they do not exceed 14% of the total salary expenses [3]. - The definition of employee welfare expenses includes various subsidies and non-monetary benefits such as medical expenses for employees and their dependents, heating subsidies, and transportation allowances [3][4]. Group 2: Sponsorship Expenditures - Sponsorship expenditures related to third-party activities can be classified as advertising and promotional expenses if they serve to promote the company's image and are directly related to income generation [6]. - Non-advertising sponsorship expenditures that are unrelated to business operations cannot be deducted from taxable income [6]. Group 3: Prior Year Unclaimed Deductions - Companies can claim previously unclaimed deductible expenses for corporate income tax, but the claim must be made within five years from the year of discovery [9][10]. - The five-year period for claiming unclaimed deductions starts from the year prior to the year in which the expense was discovered [10]. Group 4: R&D Expense Deductions - Certain costs associated with R&D activities, such as intellectual property application fees and related expenses, can be additionally deducted, but the total amount cannot exceed 10% of the total R&D expenses eligible for deduction [11][12]. Group 5: Small and Micro Enterprises - Small and micro enterprises can benefit from income tax preferential policies, but these policies apply only to profitable enterprises, as losses can be carried forward to offset future taxable income [13].