欢迎扫描下方二维码关注： 2023年第12号）规定：自2023年1月1日 至2027年12月31日,对增值税小规模纳 税人、小型微利企业和个体工商户减半征 收资源税(不含水资源税)、城市维护建 设税、房产税、城镇土地使用税、印花税 (不含证券交易印花税）、耕地占用税和 教育费附加、地方教育附加。 小型微利企业的判定以企业所得税年 度汇算清缴结果为准。企业办理汇算清缴 后确定是小型微利企业的,可自办理汇算 清缴当年的7月1日至次年6月30日享受"六 税两费"减免优惠。企业已经不属于小型 微利企业的,应及时停止申报享受"六税 两费"减免优惠。但如果企业属于增值税 小规模纳税人,仍然可以申报享受"六税 两费"减免优惠。 | | 三大学院院 | | --- | --- | | 信号 行号 | 减免优惠的时间段 | | 2023 | 2024.07.01-2025.06.30 | | 2024 | 2025.07.01-2026.06.30 | | 2025 | 2026.07.01-2027.06.30 | | 2026 | 2027.07.01-2027.12.31 | 我公司是2025年6月新设立的企业, 登记为 ...

欢迎扫描下方二维码关注： 近日， 人力资源社会保障厅、财政厅、省医保局、四川省税务局印发《关于公布2025年度全省社会保险缴费基数上下限 具体标准等参数的通知》（川人社办发〔2025〕39号） ，公布了全省职工基本养老保险（含企业职工基本养老保险和机关事 业单位工作人员养老保险）、失业保险、工伤保险缴费基数上下限具体标准等参数。 2025年度全省职工基本养老保险、失业保险和工伤保险缴费基数上限为22938元/月，下限为4588元/月。 职工基本医疗保 险（含生育保险）缴费基数由各统筹区确定 。税务机关根据新公布的年度缴费基数上下限开展基数调整补差工作，需要补缴 社保费的用人单位应及时完成补缴。 用人单位应于每月25日前向税务部门申报月度缴费工资并缴纳社保费。若职工人数及缴费工资与上月相比无变化，无需重 新进行月度缴费工资申报，可直接在社保费管理客户端或电子税务局缴费。 根据《纳税缴费信用管理办法》有关规定，逾期申报、缴费将影响纳税缴费信用评价结果。 用人单位可通过 社保费管理客户端、电子税务局线上办理 ，也可到当地 办税服务厅或政务服务中心税务窗口办理 。 今天来看：通过电子税务局办理↓ 操 作 步 骤 1 ...

Engineering Services - Engineering services refer to the construction, renovation, and installation of various buildings and structures, including associated equipment and platforms [2] - Installation services involve the assembly and placement of production, power, lifting, transportation, and other types of equipment, including related installation works [5] - Repair services focus on the maintenance, reinforcement, and improvement of buildings and structures to restore or extend their original value [7] - Decoration services aim to enhance the aesthetic appeal or specific functionality of buildings and structures through renovation [8] - Other construction services encompass various engineering service activities not covered in the previous categories [10] Taxation and Compliance in Tourism - The article outlines the tax implications for tourism services, including how to handle ticket sales and refunds, as well as the calculation of sales revenue for travel agencies [16][22] - Certain cultural and religious venues are exempt from value-added tax (VAT) on ticket sales, including museums, galleries, and places of worship [17] - Refund fees and service charges for ticket cancellations can be invoiced under "other modern services" and are subject to VAT [18] - The process for foreign travelers to claim tax refunds on purchases made in "immediate refund" stores is detailed, including necessary documentation and procedures [20] - Travel agencies must calculate their sales revenue based on the fees collected for various services, which cannot be invoiced as VAT-exclusive [22]