残疾人就业创业税收优惠政策
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数电票赋额知识小贴士
蓝色柳林财税室· 2025-12-07 08:13
欢迎扫描下方二维码关注: 来源:北京税务 0 1 数电发票纳税人发票总额度如何调整? 知识小贴士 数电票赋额 答: 您可以通过以下路径申请 额度 调整: (一)登录电子税务局后,依次点击【我要办税】—【发票使用】—【发票额度调整申请】。 | 全国统一规范电子税务局 0 北京 | 精液 DAVIDEN | 我要直同 公众服务 发万特色 | | | --- | --- | --- | --- | | 我愛分駅 | | Q | | | | 请验人只随风 | | | | 乐会数字开放平台 | | | | | 彼台儒教留任 | 发展开展 | | | | 发集使用 | 直学发展开具 | 紅字发展开展 | 开展区参加户 | | 肥舞中射力量纳 | 任意发展公务 | | | | | 20禁使用 | | | | 壮阔业务 | | | | | 证顺开刷 | 分類明波朗认 | 十二年四月二日六 | 发展新变调整体清 | | 其影家项申请 | 21期被 (文) 旧 | | | | 互联网平台企业进行维惠服务 | 发票给《交] 旧 | | | | 一般通改增强 | 成本值电管理 | | | | 进口速改管理 | 新经业电管理 | | ...
一文梳理建筑服务增值税常见问题
蓝色柳林财税室· 2025-12-04 01:16
Core Viewpoint - The article discusses the classification of various services related to construction and their corresponding VAT rates, emphasizing that not all services related to engineering and construction fall under the same category of building services. Group 1: Service Classification - Engineering design is categorized under cultural creative services, not building services [3] - Engineering supervision is classified as certification consulting services, not building services [3] - Building drawing review is also categorized under certification consulting services, not building services [4] Group 2: VAT Rates for Services - Repair services are classified under building services, with a VAT rate of 13% for repair and maintenance services [5] - Renovation services, which involve repairing, reinforcing, and maintaining buildings, have a VAT rate of 9% [5] - Maintenance services for installed machinery and equipment are taxed at a rate of 6% under "other modern services" [5] Group 3: Taxpayer Classification and VAT Rates - General taxpayers providing building services can choose between a general tax method at 9% or a simplified tax method at 3% [8] - Small-scale taxpayers providing building services are subject to a simplified tax method at a 3% rate, with a temporary reduction to 1% from January 1, 2023, to December 31, 2027 [8][9] Group 4: Prepayment of VAT - From January 1, 2023, to December 31, 2027, small-scale taxpayers with monthly sales not exceeding 100,000 yuan are exempt from prepaying VAT [9]
国际残疾人日:残疾人就业创业热点问答
蓝色柳林财税室· 2025-12-03 08:32
欢迎扫描下方二维码关注: 安置的每位残疾人每月可退还的增值税具体 限额,由县级以上税务机关根据纳税人所在区县 (含县级市、旗)适用的经省(含自治区、直辖 市、计划单列市)人民政府批准的月最低工资标 准的4倍确定。 我公司目前仅安置了1名残疾人,请问 能否享受增值税即征即退政策? 不可以。 纳税人(除盲人按摩机构外)月安置的残疾 人 占 在 职 职 工 人 数 的 比 例 不 低 于 25% ( 含 25%),并且安置的残疾人人数不少于10人(含 10人); ↑ 点击上方 "蓝色柳林财税室" 关注我们 对安置残疾人的单位和个体工商户(以下称纳 税人 ),实行由税务机关按纳税人安置残疾人的 人数,限额即征即退增值税的办法。 盲人按摩机构月安置的残疾人占在职职工人 数的比例不低于25%(含25%),并且安置的残 疾人人数不少于5人(含5人)。 我是一名提供上门维修家电服务的残 疾人,持有《中华人民共和国残疾人 证 》是否可以享受增值税优惠政策 ? 残疾人个人提供上门维修家电服务可以免征 增值税。 根据相关文件规定,残疾人个人提供的加 工、修理修配劳务,免征增值税。残疾人员本人 为社会提供的服务,免征增值税。 单位安 ...