欢迎扫描下方二维码关注： 根据《中华人民共和国企业所得税法实 施条例》 规定: 第三十四条 企业发生的合理的 工资薪金支出,准予扣除。 前款所称工资薪金,是指企业每一纳税 年度支付给在本企业任职或者受雇的员工的 所有现金形式或者非现金形式的劳动报酬,包 括基本工资、奖金、津贴、补贴、年终加薪、加 班工资, 以及与员工任职或者受雇有关的其他 支出。 但是不包括企业的职工福利费、职工教育 经费、工会经费以及养老保险费、医疗保险费、 失业保险费、工伤保险费、生育保险费等社会 保险费和住房公积金。 根据《国家税务总局关于企业工资薪 金及职工福利费扣除问题的通知》(国税函 〔2009〕3号) 规定: 一、关于合理工资薪金问题 《中华人民共和国企业所得税法实施条 例》第三十四条所称的"合理工资薪金",是指 企业按照股东大会、董事会、薪酬委员会或相 | | | | 办税日历 | | | | | --- | --- | --- | --- | --- | --- | --- | | | = | III | 四 | 五 | 六 | 日 | | | | | 1 | 2 | 3 | 4 | | 5 | 6 | 7 | 8 | 9 ...

欢迎扫描下方二维码关注： ik in 登录电子税务局,点击【我要办税】 -【纳税缴 费信用】-【纳税缴费信用管理】功能菜单。 温馨提醒：蓝色柳林财税室为非官方平台，是由编者以学习笔记形式建立的平台，所有笔记写作记录的文章及转发的法律法规仅供读者学习 参考之用，并非实际办税费的标准，欢迎交流学习，共同分享学习经验成果。文章版权归原作者所有，如有不妥，请联系删除。 进入"纳税缴费信用管理" 页面,系统默认显 示2025年扣分指标详情。 自 评价年度 2025 申请哪些 1 温馨提示：当前指标为预评指标，请您根据扣分指标信息，及时处理失信事项。 指标详情 共顶 扣分 (判级) 标准 指标评价分数 指标名称 操作 010104.评价年虚内非正常原因增值税连续3个月或累计6个月应纳税额为0的 不予评A 不予浮A 童喜明细 1 点击指标后的【查看明细】按钮,查看行为发 生明细即可。 全国统一规范电子税务局 ( 山西 首页 > 纳税公费信用管理 评价年度 2025 自 品酒酒 1 温馨投示：当前指标为预评指标、请您提掘扣分指标信息，及时处理失信事项 指标详情 共1项 扣分 (判级) 标准 指标评价分数 操作 指标各称 01 ...

Group 1 - The article provides a step-by-step guide for taxpayers to report cultural industry construction fees through the electronic tax bureau [4][6][11] - Taxpayers must log in as a business entity to access the relevant sections for tax reporting [1][27] - The system automatically pre-fills information based on existing tax types if applicable, streamlining the reporting process [7][11] Group 2 - If the taxpayer belongs to the advertising or entertainment industry, the system will automatically recognize the cultural industry construction fee tax type [11] - For industries not classified under advertising or entertainment, taxpayers must manually update their industry classification to proceed with the fee reporting [12][22] - Taxpayers can preview their forms before submission to ensure accuracy [8][10] Group 3 - The article mentions that if a taxpayer needs to make changes to an existing cultural industry construction fee report, they can do so by selecting "Continue Processing" [13] - It emphasizes the importance of confirming all information is correct before submitting the report [11] - The article also highlights the option for taxpayers to consult online if they encounter issues during the reporting process [24]

Core Viewpoint - The article discusses the implementation of the "Tax Payment Credit Management Measures" by the State Taxation Administration, effective from July 1, 2025, which outlines the evaluation indicators and scoring standards for taxpayers' compliance with tax payment obligations [8]. Group 1 - The "Tax Payment Credit Management Measures" will be enforced starting July 1, 2025, focusing on the evaluation of taxpayers' compliance [8]. - Key evaluation indicators include timely tax declaration, withholding, and financial reporting, with specific scoring penalties for non-compliance [8]. - Taxpayers can utilize the electronic tax bureau or its app for remote assistance in tax payment processes, enhancing convenience and efficiency [9][10]. Group 2 - The article provides a timeline for various tax declaration and payment obligations, including value-added tax and social insurance fees, emphasizing the importance of timely compliance [7]. - The introduction of remote consultation services through the electronic tax bureau aims to streamline taxpayer interactions and improve service delivery [9].