欢迎扫描下方二维码关注： 什么情况下建筑企业需要预缴？总机构管理的项目部如何预缴？这一期，申税小微整理 了一篇 建筑行业预缴税款热点问答 供大家参考，一起来看一下吧！ 答： 按照现行规定应当预缴增值税税款的小规模纳税人，凡在预缴地实现的月销售额未超过 10万元 的，当期无需预缴税 款。在预缴地实现的月销售额超过 10万元 的，适用 3% 预征率 的预缴增值税项目，减按 1% 预征率预缴增值税。 因此，在同一个预缴地有多个项目的建筑企业，应该把所有项目当月的合计销售额加起来判断是否需要预缴增值税。 比如，纳税人在同一预缴地现在有两个项目，每个项目的月销售额都是8万元，加起来就是16万元，超过了10万元的标 准，那就需要预缴增值税了。 答： 建筑企业总机构直接管理的跨地区设立的项目部（包括与项目部性质相同的工程指挥部、合同段等），应按项目 实际 经营收入 的 0.2% 按月或按季由总机构向项目所在地 预分企业所得税 ，并由项目部向所在地主管税务机关预缴。 答： "实际经营收入"为收入概念，并非为所得概念，因此并不扣除分包和其他扣除支付给其他单位的款项。 建筑企业小规模纳税人在同一个预缴地有多个项目，每个项目的月销 ...

欢迎扫描下方二维码关注： 申税小微，我们上月出口的一批设备中，有部分零部件是向供应商采购后直接出口的。在办理退税时需 要区分"自产"和" 视同自产 "，这两者的区别是什么呢？ 对于生产企业来说，准确区分自产货物、视同自产货物及非自产货物至关重要，这直接关系到企业 能否 适用出口退税政策以及具体的退税待遇。具体情况跟申税小微一起来了解一下吧~ 免抵退税办法的政策依据 根据现行税收政策，生产企业出口自产货物、视同自产货物及对外提供加工修理修配劳务，以及 列名生产企业 出口非自 产货物，可适用免抵退税办法： 免征增值税 ，相应的进项税额抵减应纳增值税额（不包括适用增值税即征即退、先征后退政 策的应纳增值税额），未抵减完的部分予以退还。 "视同自产"货物的具体范围 第一类：符合特定条件的外购货物 持续经营以来从未发生骗取出口退税、虚开增值税专用发票或农产品收购发票、接受虚开增值税专用发票（善意取得虚 开增值税专用发票除外）行为且同时符合下列条件的生产企业出口的外购货物，可视同自产货物适用增值税退（免）税政 策： 第二类：其他视同自产情形 持续经营以来从未发生骗取出口退税、虚开增值税专用发票或农产品收购发票、接受虚开增 ...

Core Insights - The rapid development of the digital economy and changes in work patterns have led to a significant increase in the number of flexible employment practitioners, particularly among younger individuals, but their participation in pension schemes remains low [1][3] - The implementation of delayed retirement policies is expected to impact this group, particularly regarding pension contributions and future benefits [1][4] Flexible Employment Pension Contribution Status - As of the end of 2021, there were approximately 200 million flexible employment practitioners in China, accounting for about 22% of the working-age population [2] - The willingness to participate in pension insurance among flexible employment practitioners is low, with an overall participation rate of only 52% [2] - Among individuals under 35, the proportion of those not participating in any pension insurance is as high as 58.24% [2] Factors Affecting Low Participation Rates - The expected returns from pension insurance are difficult to estimate, leading to decreased willingness to contribute [4] - The current pension insurance system does not align well with the flexible employment status, further reducing participation willingness [6][7] - The delayed retirement policy increases the financial burden on flexible employment practitioners, as they must contribute for a longer period [7] Impact on Career Development - The implementation of delayed retirement policies may limit career advancement opportunities for flexible employment practitioners, as higher-skilled positions become less available [8] - The lack of skill enhancement opportunities for flexible employment practitioners can lead to decreased competitiveness in the job market [9] Policy Recommendations - Providing timely consultation and economic incentives to help flexible employment practitioners understand the benefits of pension contributions is crucial [10][11] - Optimizing the pension insurance system to better suit the needs of flexible employment practitioners, including lowering contribution rates and improving transfer mechanisms, is necessary [12][13] - Offering vocational training and employment support can help enhance the income and stability of flexible employment practitioners, thereby increasing their ability to contribute to pension schemes [14] - Ensuring the rights of older flexible employment practitioners is essential, including simplifying contribution processes and providing flexible payment options [15][16]