欢迎扫描下方二维码关注： ⇧ 点 蓝字 关注 "蓝色柳林财税室" 成电路企业和工业母机企业开展研发活动 实际发生的研发费用: 未形成无形资产计入当期损益的，在按规定据 实扣除的基础上,在2023年1月1日至2027年 12月31日期间,再按照实际发生额的120%在 税前扣除; 形成无形资产的,在上述 期间按照无形资产成本的 220%在税前摊销。 朱情形:委托、合作、集中研发费用的加 十扣除 企业委托境内的外部机构或个人进行研发 活动发生的费用,按照费用实际发生额的 80%计入委托方研发费用并按规定计算加 计扣除; 委托境外(不包括境外个人)进行研发活 动所发生的费用,按照费用实际发生额的 80%计入委托方的委托境外研发费用。委 托境外研发费用不超过境内符合条件的研 发费用三分之二的部分，可按规定在企业 所得税前加计扣除。 企业共同合作开发的项目，由合作各方就自 n 身实际承担的研发费用分别计算加计扣除。 企业集团根据生产经营和科技开发的实际情 况，对技术要求高、投资数额大，需要集中 研发的项目,其实际发生的研发费用,可以 按照权利和义务相一致、费用支出和收益分 享相配比的原则，合理确定研发费用的分摊 方法，在 ...

欢迎扫描下方二维码关注： 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。 供稿: 衢州市局 开化县局 作者: 王秋昊 余盼琴 来源 浙江税务 欢迎扫描下方二维码关注： 定期定额户营业额发生变化未 向税务机关申报应承担哪些责 任? 经税务机关检查发现定期定额户 在以前定额执行期发生的经营 额、所得额超过定额,或者当期 发生的经营额、所得额超过定额 一定幅度而未向税务机关进行纳 税申报及结清应纳税款的,税务 机关应当追缴税款、加收滞纳 金,并按照法律、行政法规规定 予以处理。其经营额、所得额连 续纳税期超过定额,税务机关应 当按照规定重新核定其定额。 纳税缴费服务热线 lo : 超豪华小汽车零售环节的纳税人是如何 规定的? 篇： -、根据《财政部 国家税务总局关于对超 豪华小汽车加征消费税有关事项的通知》(财税 (2016〕129号)规定："二、将超豪华小汽车 销售给消费者的单位和个人为超豪华小汽车零 售环节纳税人。 四、上述 ...

欢迎扫描下方二维码关注： @新设立企业 新设立企业在市场监管部门取得营业执照，需要向税务部门办理信息确认，并办理财务会计制度及核算软件备案、纳税人存款 账户账号报告、发票用票需求申请等业务。前期我们已经了解了 税务信息确认 ，今天我们来了解下 新办纳税人套餐业务的办理流 程。 下面， 让我们一起学习如何操作吧~ 步骤一 办理新办纳税人开业。 通过 自然人业务 入口登录电子税务局后，点击 【我要办税】-【综合信息报告】-【身份信息报告】-【新 办纳税人开业】 功能菜单进入功能。 进行税务信息确认，点击下方链接查看操作详情： 《电子税务局丨新办纳税人开业之税务信息确认》 步骤二 步骤三 完成上述税务信息确认步骤后，系统跳转" 已完成 "界面，点击【下一步】继续办理为您推荐的 新办纳税人套餐业务 。 步骤四 系统跳转新办纳税人套餐业务选择界面，可根据情况点击想要办理的 【我的银行】、【一般纳税人】、【发票用票需求申请】、 【 定额核定 】、【税务文书电子送达】 等业务或点击全选，点击 【一键办理】 。 步骤五 选择办理的套餐业务填写确认完成后，系统跳转至已完成界面，您可通过 【我要查询】-【涉税信息查询】-【办税进 ...

Group 1 - The article discusses the process for businesses to log into the electronic tax bureau and file environmental protection tax [1][2] - It outlines the steps for tax source collection and combined declaration, specifically focusing on the environmental protection tax [3][4] - The article emphasizes the importance of filling in accurate information such as pollutant categories and discharge permit numbers during the tax source information entry [6][7] Group 2 - The article provides a reminder that businesses without a discharge permit can use standardized discharge port numbers or create their own [7] - It mentions the role of various tax authorities in overseeing the tax filing process, including the National Taxation Bureau and local tax offices [8] - The article encourages readers to engage with the content for learning purposes, indicating that it is a non-official platform for sharing tax-related knowledge [10]

Core Viewpoint - The article discusses the importance of issuing invoices in the express delivery industry and the consequences of failing to do so, emphasizing the legal requirements and potential penalties for non-compliance [15][20]. Group 1: Invoice Issuance in Express Delivery - The express delivery service has become an essential part of daily life and economic activities, with increasing consumer complaints regarding the failure to issue invoices [14][15]. - According to the "Invoice Management Measures," businesses must issue invoices when receiving payments for goods or services [15][20]. - The article outlines the definition of express delivery services and the responsibilities of express companies in issuing invoices [17][18]. Group 2: Legal Consequences of Non-Issuance - Failure to issue invoices can lead to penalties, including fines of up to 10,000 yuan and the potential for confiscation of illegal gains [20]. - Companies that violate invoice management regulations more than twice or in severe cases may face public disclosure by tax authorities [20]. - Non-compliance with invoice issuance can negatively impact a company's tax credit rating, leading to deductions in their tax credit evaluation [20]. Group 3: Consumer Rights and Reporting Mechanisms - Consumers have the right to report express companies that refuse to issue invoices by calling 12366, and tax authorities will address these complaints promptly [21].

Core Viewpoint - Shandong Baishengyuan Group has transformed into a leading manufacturer of plywood processing equipment, supported by favorable tax policies and a focus on innovation, enabling the company to enhance efficiency and expand its market reach globally [1][2][3] Group 1: Company Overview - Shandong Baishengyuan Group, established in 1956, specializes in manufacturing complete sets of plywood equipment and exports to over 60 countries and regions [1] - The company has developed high-efficiency and high-precision equipment, such as an automatic drying machine valued at 7 million yuan, which improves efficiency by 30% compared to traditional equipment [1][2] Group 2: Innovation and R&D - The company allocates 8% of its annual revenue to R&D, focusing on overcoming bottlenecks in the plywood equipment industry, resulting in breakthroughs in key technologies [2] - In the first half of 2025, the company benefited from a tax deduction of 1.9 million yuan for R&D expenses, facilitated by supportive tax policies [2][3] Group 3: Tax Policy Support - The local tax authority provides comprehensive support throughout the company's development cycle, including regular tax health checks and guidance on policy compliance [3] - The tax department helps the company accurately categorize R&D expenses, preventing tax risks associated with policy misunderstandings [3] Group 4: Achievements and Recognition - Baishengyuan Group has received multiple accolades, including national high-tech enterprise status and recognition as one of the top ten innovative enterprises in the woodworking machine tool industry [3] - The company has also achieved EU CE safety certification, further enhancing its credibility in the international market [3]

Core Viewpoint - The article provides a comprehensive overview of non-tax revenue, specifically focusing on the water and soil conservation compensation fee, its collection process, and relevant policies. Group 1: Definition and Purpose - Non-tax revenue refers to income obtained by various government entities and organizations through the use of state power and resources, excluding tax revenue [1] - The water and soil conservation compensation fee is levied on entities that damage soil conservation facilities and vegetation, and it is specifically used for preventing and controlling soil erosion [3] Group 2: Collection and Payment Obligations - Since January 1, 2021, the tax authority is responsible for collecting the water and soil conservation compensation fee [4] - Entities and individuals engaging in production activities in areas prone to soil erosion must pay this fee if they damage conservation facilities [5] Group 3: Fee Standards - For general construction projects, the fee is charged at 1.4 yuan per square meter of land occupied [7] - During the construction phase of mineral resource extraction, the same rate applies [8] - For oil and gas extraction, the fee is 1.4 yuan per square meter per year based on the area occupied by production wells [9] - For other mineral resources, the fee is 0.3 yuan per ton based on the total amount extracted [10] - For activities like soil extraction and brick making, the fee is 0.5 yuan per cubic meter [11] Group 4: Exemptions - Certain projects, such as public welfare constructions and small-scale agricultural projects, are exempt from the water and soil conservation compensation fee [13] Group 5: Payment Process - Obligated parties must pay the fee before starting general construction projects or quarterly during the extraction phase [15] - The payment process involves confirming fee source information through the tax authority and completing the payment via the electronic tax bureau [17][18]

Group 1 - The article provides guidance on how to obtain personal social insurance payment certificates through various online platforms and self-service machines [2][8]. - Users can access the electronic tax bureau app, Minzhengtong app, or iXiamen app to apply for the certificate, with specific steps outlined for each platform [3][6][8]. - The process includes selecting the appropriate options, entering the payment period, and downloading the certificate once issued [5][6]. Group 2 - The article emphasizes the importance of accurate location settings, specifically selecting "Xiamen" when using the electronic tax bureau app [3]. - It details the steps for using the Minzhengtong app, including navigating to the local services and selecting the social insurance business [6]. - The iXiamen app also provides a straightforward method for accessing the personal social insurance certificate printing service [8].

Core Viewpoint - The article discusses the recent announcement by the National Taxation Administration and the Ministry of Finance regarding the optimization of the prepayment declaration for enjoying the R&D expense super deduction policy, allowing companies to choose to enjoy this policy based on their actual R&D expenses incurred in the first half of the year [1]. Summary by Sections Enjoyment Method - Companies can enjoy the R&D expense super deduction policy by following the principle of "actual occurrence, self-judgment, declaration enjoyment, and relevant materials kept for reference." They can calculate the super deduction amount based on actual R&D expenses and fill in the relevant information in the tax declaration form without prior filing or approval [1]. Policy Content - From January 1, 2023, companies can deduct 100% of the actual R&D expenses incurred that do not form intangible assets from their taxable income. For expenses that form intangible assets, they can amortize 200% of the cost of the intangible assets [1]. - For integrated circuit and industrial mother machine companies, from January 1, 2023, to December 31, 2027, they can deduct 120% of the actual R&D expenses incurred that do not form intangible assets and amortize 220% of the cost of intangible assets [1]. Declaration Process - The declaration process involves filling out the "Corporate Income Tax Monthly (Quarterly) Prepayment Tax Declaration Form (Type A)" and selecting the relevant super deduction items in the specified section [2]. - In the "Exempt, Reduced Tax Income, Super Deduction Type Options" section, companies need to check the corresponding super deduction items and fill in the amount of the benefit [2].

Group 1 - The article discusses the eligibility for a 120% additional deduction for R&D expenses, which is only available to enterprises encouraged by the state, such as integrated circuits, key designs, and industrial mother machines [2] - It outlines the process for adjusting the deduction ratio in the R&D expense deduction detail table, emphasizing that proactive corrections do not affect tax credit, while failure to rectify after being reminded by tax authorities may lead to penalties [3][6] - The article specifies that the limit for deducting overseas R&D expenses cannot exceed two-thirds of the eligible domestic R&D expenses, providing an example for clarity [4] Group 2 - It highlights common reasons for mismatches between labor costs and total salary declarations, such as including non-R&D personnel salaries or not proportionally allocating part-time personnel costs [5][7] - The article emphasizes the importance of retaining documentation for tax audits, including project initiation documents, auxiliary accounts, and contracts for commissioned R&D, noting that incomplete documentation may lead to tax penalties and affect credit scores [6] - It explains that income from R&D waste must be deducted from direct input costs, and any shortfall in deductions will be calculated as zero for additional deductions [7]