Core Viewpoint - The article discusses the tax deduction policies for companies utilizing external labor dispatch services, detailing how these expenses can be categorized and deducted from taxable income. Group 1: Tax Deduction for Labor Dispatch Expenses - Companies can deduct expenses related to external labor dispatch in two scenarios: payments made directly to the labor dispatch company are classified as labor costs, while payments made directly to employees are classified as salary and welfare expenses [2] - It is essential for companies to obtain tax deduction certificates for expenses incurred, which are necessary for calculating taxable income [3] Group 2: VAT Regulations for Labor Dispatch Services - General taxpayers providing labor dispatch services can choose between two methods for VAT calculation: the general method based on total revenue or the simplified method based on the balance after deducting employee wages and benefits [4] - Small-scale taxpayers can also choose between similar VAT calculation methods, with a simplified rate of 3% or 5% depending on the chosen method [5] Group 3: Reporting Employment Numbers - When reporting the number of employees, companies must include both their own employees and those from labor dispatch services, calculated as an average over the quarters [7] - For companies that start or cease operations mid-year, the actual operating period will determine the relevant indicators for reporting [8] Group 4: Policy References - The article cites several policy documents that govern the tax deduction and VAT regulations related to labor dispatch services, providing a legal framework for companies to follow [9]

Core Viewpoint - The article discusses the process of retroactively claiming tax deductions for previous years' expenses through proper documentation, specifically focusing on the management of tax deduction vouchers as per the regulations set by the State Administration of Taxation [9]. Group 1: Understanding Vouchers - Vouchers are essential for calculating corporate income tax and must prove that reasonable expenses related to income have occurred, allowing for tax deductions [7]. - Vouchers are categorized into internal and external types, with internal vouchers being self-made by the company and external vouchers obtained from other entities or individuals [7]. Group 2: Retroactive Claims - Companies can retroactively claim tax deductions for expenses from previous years if they obtain the necessary vouchers within a five-year period, as stipulated by the State Administration of Taxation [9]. - An example illustrates that if Company A failed to obtain an invoice for a 1 million yuan expense in 2020 but later received a compliant invoice in 2023, it can still claim the deduction for the 2020 tax year [10].

Core Viewpoint - The article discusses the timing for obtaining valid tax deduction certificates for corporate expenses, emphasizing the importance of acquiring these certificates before the annual corporate income tax settlement period ends, specifically by May 31 of the following year [3][5]. Summary by Sections Tax Deduction Timing - Companies should obtain valid tax deduction certificates before the end of the corporate income tax settlement period, which is by May 31 of the following year [3][5]. - An example is provided where Company A incurs a service fee of 50,000 yuan in December 2024 and must obtain the appropriate invoice by May 31, 2025, to deduct this expense from their taxable income [3]. Policy Basis - The article references the "Management Measures for Tax Deduction Certificates" issued by the State Administration of Taxation, which outlines the requirement for companies to secure these certificates within the specified timeframe [5]. Related Links - The article includes links to additional resources on tax deduction topics, such as the differences between internal and external certificates, and the classification of revenue and capital expenditures [5].

Core Viewpoint - The article emphasizes the importance of maintaining proper documentation related to tax deduction vouchers, highlighting that having these vouchers alone does not guarantee tax deductions without supporting evidence [3][9]. Group 1: Tax Deduction Vouchers - Tax deduction vouchers are essential proof documents, but companies must also retain related materials to verify the authenticity of these vouchers [3][4]. - Related materials include contracts, payment vouchers, and other documents that, while not tax deduction vouchers themselves, substantiate the validity of the vouchers [4][6]. Group 2: Principles of Management - The management of tax deduction vouchers should adhere to the principles of authenticity, legality, and relevance [6][9]. - Authenticity means that the vouchers reflect real economic activities and that the expenses have actually occurred [9]. - Legality refers to the vouchers conforming to national laws and regulations [9]. - Relevance indicates that the vouchers are directly related to the expenses they represent and have evidential power [6][9]. Group 3: Regulatory Framework - According to the National Taxation Administration's announcement, companies are required to keep related materials to validate the authenticity of tax deduction vouchers [9].

Group 1 - The article discusses the tax treatment of water and electricity fees in the context of property rental and management services [1][2][5] - For property rental, water and electricity fees can be charged based on actual usage or included in the rent, with different VAT rates applicable [2][4] - For property management, similar rules apply, with specific VAT rates for actual usage and all-inclusive fees [6][8] Group 2 - General VAT rates for electricity are 13% for general taxpayers and 3% for small-scale taxpayers, while water fees are 9% for general taxpayers and 3% for small-scale taxpayers [2][4] - When water and electricity fees are included in the rent, general taxpayers can use a simplified tax method at a rate of 5% if the property was acquired before April 30, 2016 [4] - Property management services charging water fees must calculate the sales amount after deducting the water fees paid to external suppliers, applying a 3% VAT rate [6]