欢迎扫描下方二维码关注： ↑ 点击上方 " 蓝色柳林财税室 " 关注我们 应凭个人出具的发票等合法有效凭证 在税前加计扣除 t with the start of the county of 得供研发费用明细? ×)不导 九小贴士 委托方委托关联方开展研发活动的 受托方需向委托方提供研发过程中 实际发生的研发项目费用支出明细情况 餐托方藝語目美葉方开展研发的 受托方无需向受托方提供研发过程中 实际发生的研发项目费用支出明细情况 委托境外发生的研发费用可以加计 扣除吗? 企业委托境外机构研发所发生的费用可以按规 定加计扣除,但委托境外个人研发所发生的费用不 可以加计扣除。 一个小贴干 委托境外进行研发活动所发生的费用,按照费 用实际发生额的80%计入委托方的委托境外研发费 用。 委托境外研发费用不超过境内符合条件的研发 费用三分之二的部分，可以按规定在企业所得税前 加计扣除。 也就是说,要比较实际发生额的80%和境内符 合条件的研发费用的三分之二,按照孰小值计算加 计扣除金额。 门登记,可以享受加计扣除吗? ×) 不可以 委托研发、合作研发的合同需经科技主管部门 登记。未申请认定登记和未予登记的技术合同,不 得 ...

Core Viewpoint - The article provides a comprehensive overview of tax policies and common pitfalls for small-scale taxpayers, particularly focusing on value-added tax (VAT) exemptions and the correct reporting of income [11][12][14]. Group 1: VAT Exemption Policies - Small-scale taxpayers are exempt from VAT if their quarterly sales do not exceed 300,000 yuan [11]. - Non-taxable income does not count towards the VAT exemption sales limit, such as administrative fees or interest income [12]. - The exemption sales amount refers to the income excluding VAT, requiring taxpayers to separate tax-inclusive income into tax-exclusive amounts for compliance [13]. Group 2: Reporting Requirements - Exemptions do not equate to exemption from reporting; small-scale taxpayers must still declare their exempt sales [14]. - All income must be accurately reported, including both invoiced and non-invoiced sales, to avoid risks of tax evasion [15]. - Sales revenue from issuing special VAT invoices does not qualify for the VAT exemption, and such sales must be included in total sales calculations [18]. Group 3: Handling Exceeding Sales - If a small-scale taxpayer's sales exceed the exemption threshold, they must calculate VAT on the entire taxable sales amount, not just the excess [19]. - When assessing eligibility for VAT exemption, all taxable sales activities must be aggregated, including sales of goods, services, and real estate [21]. Group 4: Labor Dispatch Expenditures - Expenditures for labor dispatch employees can be categorized based on payment agreements; payments to dispatch companies are labor costs, while direct payments to employees are considered salary expenses [26][28]. - Companies must obtain tax deduction certificates for expenditures to calculate taxable income accurately [31].

Core Viewpoint - The article emphasizes the importance of understanding tax regulations related to VAT exemption for small-scale taxpayers, highlighting the need for accurate reporting and compliance with tax laws [2][4]. Group 1: VAT Exemption Regulations - VAT exemption sales refer to sales revenue excluding VAT, and taxpayers must separate the taxable and non-taxable portions to determine eligibility for exemption [2]. - Exemption does not equate to exemption from reporting; small-scale taxpayers must declare their exempt sales and any taxable income from other tax categories [2]. - All income must be reported accurately; failure to report unbilled income can lead to tax evasion risks [2]. Group 2: Special Invoice Regulations - Sales revenue for which a special VAT invoice has been issued is not eligible for VAT exemption, regardless of whether the buyer needs to deduct it [2]. - If a special invoice has been issued, it must be retracted or voided to qualify for VAT exemption; otherwise, that portion of sales revenue cannot enjoy the exemption [2]. Group 3: Tax Calculation for Exceeding Exemption Standards - If a small-scale taxpayer's sales exceed the exemption threshold, they must calculate and pay VAT on the entire taxable sales amount, not just the excess [4].