欢迎扫描下方二维码关注： ▲戳蓝色字关注蓝色柳林财税室 如何在电子脱务局App 查询开票数据和 发票领用信息 ? 操作步骤 01 打开电子税务局App，点击【我的】 -【立即登录】,登录后返回【首 页】，点击上方【身份切换】，进 入【身份切换】后选择对应企业身 份，点击【切换】至企业身份。 07 02 点击下方【办&查】，选择【发票使 用】-【发票信息查询】-【开票数据 统计及发票领用查询】。 念量发展 ( 发票种类统计(领票) 01 进入功能界面后，若要查询领票记 录，可点击最上方【发票种类统计 (领票) 】。 开票数据统计及发票领用查询 发票种类统计(领盈 查询周期 选择时间 重置 02 点击【发票来源】，选择发票来源 对应平台。 444 下一篇 中国 经历史 发票来准 全部 To 增值税发票管理系统 电子发票服务平台 03 再选择查询的【发票种类】，选择 完毕点击【确认】。 统计及发票领用查询 确定 ⑦ 全部 0 8 80 中国际网址 t电纸质发票（普通发票 04 最后选择【查询周期】及【时间】。 选择时间 | 神定 v 05 选择完毕点击下方【查询】，在查 询结果界面选择点击对应的发票种 类（以数电纸 ...

Group 1 - The article discusses the regulations regarding the deduction of advertising and business promotion expenses for enterprises, including specific provisions for related enterprises and the treatment of expenses incurred during the establishment period [2]. - It outlines the reporting requirements for these deductions, specifying the forms that need to be filled out, such as the "Detailed Statement of Period Expenses" and the "Detailed Statement of Tax Adjustment Items" [2]. - The article references several policy documents that serve as the legal basis for these deductions, including the Corporate Income Tax Law and various announcements from the State Administration of Taxation [2]. Group 2 - The article mentions a tax refund policy for individuals selling and purchasing housing, detailing the conditions under which tax refunds are applicable based on the sale and purchase amounts [7]. - It specifies that the tax refund is contingent upon the sale and purchase occurring within the same city, and outlines the criteria for eligibility [7]. - The article also highlights the reduced tax rates for deed tax based on the size of the property being purchased, with specific rates for properties under and over 140 square meters [9].

Core Viewpoint - The article discusses the tax deductibility of advertising and business promotion expenses for companies, highlighting specific regulations and exceptions based on industry types [2]. Summary by Sections General Deduction Rules - According to the Corporate Income Tax Law Implementation Regulations, companies can deduct advertising and business promotion expenses that do not exceed 15% of their annual sales revenue. Any excess can be carried forward to future tax years [2]. Special Provisions - For cosmetics, pharmaceuticals, and non-alcoholic beverage manufacturers, the deductible limit is increased to 30% of annual sales revenue. Any excess can also be carried forward [2]. - Tobacco companies are not allowed to deduct any advertising and promotion expenses from their taxable income [2]. - Related companies that have a cost-sharing agreement for advertising and promotion expenses can deduct expenses within the allowable limit, and the expenses can be allocated between the companies as per the agreement [2]. Conclusion - The article aims to assist companies in understanding the handling of advertising and business promotion expenses for tax purposes, emphasizing the importance of establishing a robust tax management mechanism [2].