欢迎扫描下方二维码关注： 企业出口货物劳务、发生跨境应税行为不适用 加计抵减政策，其对应的进项税额不得计提加计抵 减额。 05 具备高新技术企业资格，但前一年度研发支 出、研发人员、高新技术产品占比不符合高新技术 企业条件的，不得进入先进制造业企业名单。 05 总公司和分支机构、同一控制下的公司间发生 应税交易，取得的进项税额不得计提加计抵减额。 06 享受政策的企业将原材料、半成品销售给另一 企业加工为半成品或者产成品后进行回购的，应当 仅就加工费部分进项税额计提加计抵减额。 07 企业进入名单享受优惠过程中,税务部门经履 行调查巡查、风险应对等程序，发现企业存在不符 合高新技术企业条件、以虚假信息获得减免税资 格、恶意筹划违规申报享受优惠政策等情况的，应 当通知纳税人自不符合政策条件之月起不再享受政 策，追缴已享受的减免税款，并按照税收征收管理 法的有关规定处理，同时将名单推送同级工信部 l,]。 国家税务总局青岛市税务局 申请进入名单前36个月内发生骗取留抵退 税、出口退税或虚开增值税专用发票情形，或因偷 税被税务机关处罚两次及以上的企业，不得进入先 进制造业企业名单。 D3 企业委托外部进行生产加工的 ...

欢迎扫描下方二维码关注： 近期，国家税务总局、交通运输部联合发布了《关于在收费公路通行费（ETC）领域全面推行数电发票有关事项的通知》。推行数电发票 后， 最新的收费公路通行费电子发票长什么样？一起来看看吧！ 图解他坟 1110 发票类型 变化- 电子发展 (高级发票) 发表号码: 开昌日期: 1电子发表 (音频发票) I▶ 上一版 通行费电子发票在发票类型处显示的 是增值税电子普通发票。 l 数电发票推行后 该处变更为 电子发票 (普通发票) "通行费"标签 电子发票(音频 发票) 发展号码 10. | 在发票左上角 增加 "通行费" 专属标签 此标签是通行费电子发票独有的 发票代码 变化三 * (雷威发票) 发展号码： (3) 开展日期： 电子发 发票号码:3 开票日期: I▶ 上一版 通行费电子发票在此处显示发票代码, 发票号码,开票日期、校验码。 I 数电发票推行后 发票代码、校验码被取消 8 保留了开票日期 VI ( 发票号码也做了更新 由以前的8位增加到20位 第5位是 "7" 代表数电票开具渠道 第6位是 "g" 是通行费数电发票的 专用代码 购销方信息 变化四 发票（雷威发票） 发票号码: 开 ...

Key Points - The article discusses the changes in the corporate income tax prepayment declaration form and provides guidance on how to fill it out, effective from October 1, 2025 [1][2][3] - It highlights the specific sections related to employee compensation that need to be reported, including both the total employee compensation included in cost expenses and the actual compensation payable to employees [2][3] - The article clarifies that the amounts reported should reflect the cumulative data for the year up to the end of the tax period, rather than just the quarterly amounts [3] - It specifies that branches of enterprises classified as "cross-regional operating consolidated tax enterprises" are not required to report any items related to preferential and supplementary matters [4]

Core Viewpoint - The article provides a detailed guide on how to manage property tax information through the electronic tax bureau, emphasizing the steps for tax source maintenance and changes in rental agreements. Group 1: Tax Management Process - Users must log in to the electronic tax bureau as a business entity to access tax management features [1] - After logging in, navigate to the tax declaration and payment section to manage property tax [2] - To add a new tax type, select "Property Tax" and confirm the selection [5] Group 2: Tax Source Maintenance - Users can modify tax source information by selecting the relevant details and clicking on "Taxable Details" [7] - Changes in rental agreements, such as rent or tenant information, require users to input the change date accurately before submitting [8] - The system will automatically split tax source information based on the change date, allowing users to update relevant details [9] Group 3: Completion of Changes - Upon successful submission of changes, the system will confirm the operation with a success message [11] - If a rental contract is terminated early, users can delete the corresponding tax source information [13] - For changes in property value or area, users must set these values to zero and submit the change with the correct date [14][15]

Group 1 - The article discusses the treatment of discounts in sales revenue recognition, stating that commercial discounts should be deducted from the sales amount to determine the revenue [3] - It explains that for promotional activities like "buy one get one free," the total sales amount should be allocated based on the fair value of each item [3] - The handling of pre-sale goods is addressed, indicating that for large machinery and equipment with production times exceeding 12 months, revenue recognition occurs on the date of receiving prepayments or as per contract terms [3] Group 2 - The article clarifies that in trade-in scenarios, the sales amount should be based on the new product's market price, not the discounted price after trade-in [4] - It mentions that for lucky draw promotions where goods are given away, such gifts are considered as sales and are subject to VAT [4] - The article also covers the process for handling returns and refunds, emphasizing the need for proper invoicing and tax adjustments [4] Group 3 - The article outlines the implications of being classified as a non-compliant taxpayer, which can lead to restrictions on invoice usage [10] - It highlights the upcoming implementation of fully digital electronic invoices starting December 1, 2024, and the associated procedures for confirming and querying invoice usage [11][12] - The article details how taxpayers can manage their invoices through a digital tax account, including functions for deduction, cancellation, and export [12][13]

Core Viewpoint - The article addresses common misconceptions regarding property tax and urban land use tax obligations for both individuals and businesses, emphasizing the importance of understanding tax responsibilities to avoid compliance issues [1][2][3]. Group 1: Property Tax Misconceptions - Misconception 1: Properties without a property certificate are exempt from property tax. In fact, property tax must be paid regardless of certificate status if the individual or entity is a taxpayer [1]. - Misconception 2: Properties under financing leases do not incur property tax. The lessee is responsible for paying property tax based on the property’s residual value starting from the month following the contract date [2]. - Misconception 3: Businesses using other entities' properties without rent do not need to pay property tax. Such businesses must pay property tax based on the property’s residual value [2]. Group 2: Urban Land Use Tax Misconceptions - Misconception 1: Underground buildings are exempt from urban land use tax. These buildings are subject to tax, calculated based on the area specified in the land use certificate or the vertical projection area if no certificate is available [2]. - Misconception 2: Renting collective land does not incur urban land use tax. Entities directly leasing collective land are required to pay this tax [3]. - Misconception 3: All areas are subject to the same urban land use tax rates. The tax rates vary by classification, with six different levels ranging from 25 yuan to 1.5 yuan per square meter annually [3].

Core Viewpoint - The article discusses the tax treatment of various promotional activities conducted by companies, including discounts, "buy one get one free" offers, and pre-sale arrangements, emphasizing the importance of proper income recognition and tax obligations. Group 1: Tax Treatment of Discounts - For value-added tax (VAT), if the sales amount and discount amount are separately indicated on the same invoice, VAT can be levied on the discounted sales amount. If the discount is only noted in the remarks section, it cannot be deducted from the sales amount [1]. - For corporate income tax, discounts given to promote sales are considered commercial discounts, and the sales income should be determined based on the amount after deducting these discounts [1]. Group 2: Income Recognition for Promotional Offers - For "buy one get one free" promotions, the total sales amount should be allocated based on the fair value of each item sold to recognize the sales income [3]. - For promotions like "spend 300 get 20 off" or "spend 500 get 50 off," the income should be recognized after deducting the promotional discounts from the total sales [2]. Group 3: Pre-sale Arrangements - For VAT, the tax obligation arises on the day the goods are dispatched. However, for large machinery, ships, and aircraft with a production cycle exceeding 12 months, the obligation occurs on the date of receiving prepayments or as per the written contract [4][5]. - For corporate income tax, income should be recognized when the goods are dispatched, regardless of the pre-sale arrangement [4][5].

Core Viewpoint - The article discusses the tax exemption policy for agricultural products sold by farmers' cooperatives, highlighting the benefits for cooperative members and the specific regulations governing this exemption [2][3][5]. Group 1: Tax Exemption Policy - Farmers' cooperatives can sell agricultural products produced by their members without incurring value-added tax (VAT) [5][6]. - The agricultural products must be classified as primary agricultural products according to the relevant tax regulations [6][7]. Group 2: Cooperative Regulations - Farmers' cooperatives must be established and registered in accordance with the Law on Farmers' Professional Cooperatives of the People's Republic of China [6][7]. - The tax exemption policy is outlined in the official notifications from the Ministry of Finance and the State Administration of Taxation [7].

Core Viewpoint - The article discusses the essential documentation and materials that companies must retain to benefit from the R&D expense super deduction policy, emphasizing the importance of proper record-keeping for tax benefits [9][10][11][12][18][19][20]. Group 1: Basic Documentation for R&D Expense Deduction - Companies must retain two core types of documentation to prove the nature of R&D projects: project plans for self-initiated, commissioned, or collaborative research and the resolution documents from the company's authorized departments regarding project approval [9]. - For R&D activities, documentation related to personnel and assets is crucial, including the organizational structure of the R&D team, a list of R&D personnel, and detailed expense allocation records for personnel and equipment used in R&D [10]. Group 2: Documentation for Centralized R&D Projects - Companies engaged in centralized R&D projects need to maintain a detailed R&D expense settlement report, a breakdown of shared expenses, and documentation of actual profit-sharing ratios [11]. Group 3: Auxiliary Accounting Records - It is necessary to keep an auxiliary ledger for R&D expenses along with a summary table to track and report R&D expenditures accurately [13]. Group 4: Additional Documentation for Commissioned R&D - For commissioned R&D (including overseas), companies must retain additional documents such as registered contracts with domestic R&D entities, payment vouchers, receipts from the recipient, and progress reports of the project [18]. Group 5: Retention Period for Documentation - Companies must keep the R&D expense deduction documentation for a minimum of 10 years, starting from the day after the corporate income tax settlement period ends for the year in which the benefits were claimed [19][20]. Group 6: Policy Reference - The article references the announcement from the National Taxation Administration and the Ministry of Finance regarding the optimization of prepayment declarations for R&D expense super deductions [22].

Core Viewpoint - The article discusses the documentation requirements for companies to enjoy the tax deduction policy for R&D expenses, emphasizing the importance of retaining specific materials to substantiate claims [12][19]. Group 1: Basic Documentation Requirements - Companies must retain two core types of documents to prove the nature of R&D projects: project plans for self-initiated, commissioned, or collaborative research and the resolution documents from the company's authorized departments regarding project initiation [12]. - For R&D activities, documentation related to personnel and assets is crucial, including the composition of specialized R&D teams and lists of personnel involved in R&D activities [13]. Group 2: Documentation for Centralized R&D Projects - Companies engaged in centralized R&D projects need to keep records such as the R&D expense settlement table, detailed expense allocation tables, and actual profit-sharing ratios [15]. Group 3: Auxiliary Accounting Records - Companies should maintain auxiliary accounts for R&D expenses along with summary tables to ensure proper tracking and reporting of R&D expenditures [17]. Group 4: Additional Documentation for Commissioned R&D - When companies commission R&D (including overseas), they must retain additional documents such as registered contracts for domestic commissions and payment vouchers for overseas commissions, along with progress reports on the projects [21]. Group 5: Retention Period and Legal Responsibility - Companies are required to keep the documentation for a minimum of 10 years from the end of the corporate income tax settlement period in which the tax benefits were claimed, and they bear legal responsibility for the authenticity and legality of the retained documents [22].