欢迎扫描下方二维码关注： ▲戳蓝色字关注蓝色柳林财税室 根据《中华人民共和国个人所得税法》规定，纳税人取得经营所得，按年计算个人所得税，在取得所得的次年3月31日前办理汇算清缴。 即 2025年度个人所得税经营所得汇算清缴期为2026年1月1日至2026年3月31日。 今天我们来看： 如何在自然人电子税务局（扣缴端）报送《个人所得税经营所得纳税申报表（B表）》 。 电子脱务局 0 QC ice 如何在自然人�* 投送《个人所得税经营 ◇ � 所得纳税申报表(B浪)》 申报时间 1月1日―3月31日 尊敬的纳税人： 宁波税务提醒您, 2025年度个人所得税经营所得汇 算清缴已经开始，请您及时登录 自然人电子税务局进行办理。 我们梳理了个人所得税经营所 得汇算清缴的热点问答和操作 指南, 赶紧收藏起来备用! 1.什么是经营所得? (1) 个体工商户从事生产、经营活动取得的 所得，个人独资企业投资人、合伙企业 的个人合伙人来源于境内注册的个人独 资企业、合伙企业生产、经营的所得; 个人依法从事办学、医疗、咨询以及其 他有偿服务活动取得的所得; (3) 个人对企业、事业单位承包经营、承租 经营以及转包、转租取得的所得 ...

格隆汇2月26日丨中捷资源(002021.SZ)公布，控股子公司无锡艾布斯智能科技发展有限公司（简称"无 锡艾布斯"）于近日收到江苏省科学技术厅、江苏省财政厅、国家税务总局江苏省税务局批准核发的 《高新技术企业证书》，证书编号为GR202532014404，发证日期为2025年12月19日，有效期三年。无 锡艾布斯本次高新技术企业的认定系原证书有效期满后进行的重新认定。 鉴于无锡艾布斯同时符合小型微利企业的认定条件，根据《关于进一步支持小微企业和个体工商户发展 有关税费政策的公告》（财税〔2023〕12号）之相关规定，无锡艾布斯可享受减按25%计算应纳税所得 额，并按20%税率缴纳企业所得税的优惠政策。依据"由企业选择最优惠的政策执行，不得叠加享受"的 原则，在2025年至2027年期间，无锡艾布斯将适用小型微利企业税收优惠政策，实际税负为5%。因 此，在上述期间，无锡艾布斯优先适用小型微利企业所得税优惠政策，暂不适用高新技术企业15%的优 惠税率。 ...

欢迎扫描下方二维码关注： ^] 止 エ Ｘ ｸ ｸ ｻ ｻ ｻ ├ 戊 六 怖 ﾂ ⁄ Ｘ エ Ľ ⁄ 八 ├ ├ ├ ├ ├ Ї 〈 ┐ ┐ Ј 〈 照税收规定应在企业所得税前扣除而未扣 除或者少扣除的支出，企 专项申报 业做出专项申报及说明后, 准予追补至该项目发生年 度计算扣除,但追补确认 期限不得超过5年。 企业由于上述原因多缴的企业所得 税税款，可以在追补确认年度企业所得 税应纳税款中抵扣，不足抵扣的，可以 向以后年度递延抵扣或申请退税。 亏损企业追补确认以前年度未在企业 所得税前扣除的支出，或盈利企业经过追 补确认后出现亏损的，应首先调整该项支 出所属年度的亏损额，然后再按照弥补亏 损的原则计算以后年度多缴的企业所得税 款，并按前款规定处理。 第九条规定 本公告规定适用于2011年度及以后各 年度企业应纳税所得额的处理。 08 现行小型微利企业的企业所得税优惠内 容是什么? 根据《财政部 税务总局关于进一步支持 小微企业和个体工商户发展有关税费政策的 公告》（财政部 税务总局公告2023年第12 号）规定: 来源： 北京税务 2026年1月1日起,换购住房个税优惠政策 延续实施!同一城市1年内"先 ...

欢迎扫描下方二维码关注： 年度中间开业或者终止经营活动的，以其实际经营期作为一个纳税年度确定上述相关指标。 企业设立不具有法人资格分支机构的 ，应当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 ，依 据合计数判断是否符合小型微利企业条件。 PART.0 2 违规享受优惠风险点 根据《中华人民共和国民营经济促进法》（以下简称《民营经济促进法》）第三十六条规定， 民营经济组织从事生产经营 活动应当 遵守财政税收相关法律法规 。小编整理了近期税务总局曝光的多起违规享受小型微利企业优惠典型案例，总结以下 两类风险，务必注意！ （一）企业条件造假违规享受优惠 人为减少 年度应纳税所得额、从业人数、资产总额，从而在形式上达到小型微利企业标准，但实质上违规享受税收优惠。 促进民营经济持续、健康、高质量发展，是国家长期坚持的重大方针政策。 据统计，厦门有近36万家小型微利企业，是推动厦门经济增长、吸纳就业的中坚力量。今天小编就带大家一起学习如何合规 享受小型微利企业税收优惠政策，助力民营企业更好发展~ PART.0 1 优惠内容及条件 小型微利企业是指 从事国家非限制和禁止行业，且同时符合以下三个条件的 ...

Core Viewpoint - Small and micro enterprises can enjoy tax benefits unless they operate in industries that are restricted or prohibited by the state [3][5][7]. Group 1: Industry Classification - The classification of industries can be referenced from two main documents: the "Industrial Structure Adjustment Guidance Catalog (2024 Edition)" and the "Foreign Investment Industry Guidance Catalog (2017 Revision)" [4][6]. - The "Industrial Structure Adjustment Guidance Catalog" categorizes industries into encouraged, restricted, and eliminated categories, with restricted and eliminated industries being ineligible for tax benefits [5]. Group 2: Reasons for Restrictions - Industries that are restricted often involve outdated technology and do not meet industry entry conditions, such as old chemical production processes and outdated mining techniques [5]. - Eliminated industries are those that violate laws and regulations, waste resources, pollute the environment, and pose serious safety risks [5]. - The state restricts these industries to guide industrial upgrades and optimize economic structure, thus differentiating tax benefits [7].

Core Viewpoint - The article discusses the calculation and payment of the disability employment security fund (残保金) in Beijing, detailing the changes in regulations and the methodology for determining the average salary and the number of employees for compliance purposes [2][4][5]. Group 1: Calculation of Disability Employment Security Fund - The upper limit for the collection standard of the disability employment security fund has been reduced from three times to two times the local average salary since April 1, 2018 [4]. - The fund is calculated based on the difference between the required number of disabled employees and the actual number employed, multiplied by the average salary of the unit's employees [4][5]. - The formula for the annual payment of the fund for 2025, based on 2024 data, is: \[ \text{Annual Payment} = (\text{Number of Employees} \times 1.5\% - \text{Actual Disabled Employees}) \times \text{Average Salary} \] [5]. Group 2: Employee Count and Salary Calculation - The average number of employees is calculated as the total number of employees over 12 months divided by 12, resulting in an integer [5]. - The average salary for the previous year is calculated by dividing the total salary by the number of employees, including all forms of compensation [5][6]. - If the average salary does not exceed twice the local average salary, the actual average salary is used; otherwise, it is capped at twice the local average salary [5][6]. Group 3: Reporting Requirements - When self-reporting the disability employment security fund, employers must provide information on the number of employees, the actual number of disabled employees, and the average salary [6].

Core Viewpoint - The article discusses various tax policies and incentives for small and micro enterprises, including the conditions for enjoying tax benefits and the specifics of research and development (R&D) expense deductions. Group 1: Small and Micro Enterprises Tax Policies - Branch offices treated as independent taxpayers cannot enjoy small and micro enterprise tax benefits [2] - For enterprises with fluctuating employee numbers, the average number of employees should be calculated based on quarterly averages throughout the year [2] - If an enterprise meets both R&D expense deduction and small micro enterprise criteria, it can enjoy both benefits simultaneously [3] Group 2: R&D Expense Deductions - R&D expenses eligible for tax deductions include personnel costs, direct input costs, depreciation, and intangible asset amortization [4] - From January 1, 2023, R&D expenses that do not form intangible assets can be deducted at 100%, while those that do can be amortized at 200% [2][4] - For integrated circuit and industrial mother machine enterprises, R&D expenses can be deducted at 120% from January 1, 2023, to December 31, 2027 [2] Group 3: Tax Refunds and Deductions - Enterprises with refundable corporate income tax amounts must apply for refunds rather than offsetting against future tax liabilities [4] - New equipment purchased from January 1, 2018, to December 31, 2027, with a unit value not exceeding 5 million yuan can be fully deducted in the current period [4][6] - Financing lease assets do not qualify for one-time tax deductions [6] Group 4: High-Tech Enterprises - High-tech enterprises can carry forward losses for up to 10 years, extended from the previous 5 years [6] - High-tech enterprises can prepay corporate income tax at a 15% rate in the year their qualification expires, pending re-certification [6]