欢迎扫描下方二维码关注： 政策依据 《财政部 税务总局关于先进制造业企业 僧值税加计抵减政策的公告》（财政部 税务 总局公告2023年第43号） 目肋，怕匹阿帆川丁瓦생애。 享受主体 ✔ 先进制造业企业 加大设备器具税前扣除力度 ◀ 区 政策内容 企业在2024年1月1日至2027年12 月31日期间新购进的设备、器具，单位 价值不超过500万元的，允许一次性计 入当期成本费用在计算应纳税所得额时 扣除，不再分年度计算折旧。 ☑ 享受主体 自2019年1月1日起，全部制造业领 域企业新购进的固定资产，可由企业选 择 缩 短 折 旧 年 限 或 采 取 加 速 折 旧 的 方 法。 �缩短折旧年限的：最低折旧年限不 得低于企业所得税法实施条例规定折旧 年限的60%。 �采取加速折旧方法的：可采取双倍 余额递减法或者年数总和法。 ■新购进设备 ■器具的企业 区 政策依据 《财政部 税务总局关于设备、器具 扣除有关企业所得税政策的公告》（财 政部 税务总局公告2023年第37号) 固定资产加速折旧政策 区 政策内容 来源青岛税务 欢迎扫描下方二维码关注： 区 享受主体 ■ 全部制造业领域企业 ▽ 政策依据 1.《财 ...

欢迎扫描下方二维码关注： 财务小学： 申税小微，我们企业最近正 在拓展废旧物资回收业务，请 间有什么适合我们的税收优惠 政策吗? EFFR Just 18 当然有啦,快来和我了解一下吧 "反向开票": 01 破解回收企业"无票"困境 E FE II 符合条件的资源回收企业。 优惠内容 自2024年4月29日起 自然人报废产品出售者向资源回收企业销售 报废产品，符合条件的资源回收企业可以向出 售者开具发票(以下称"反向开票")。 享受条件 一、自然人报废产品出售者(以下简称出售者)是指 销售自己使用过的报废产品或销售收购的报废产品、连 续不超过12个月(指自然月) "反向开票"累计销售额不 超过500万元 (不含增值税) 的自然人。 连续不超过12个月 日电影 "反向开票"累计销售额不超过500万元 二、实行"反向开票"的资源回收企业(包括单位和 个体工商户) 应当符合以下三项条件之一, 且实际从事 资源回收业务: 1.从事危险废物收集的,应当符合国家危险废物经 营许可证管理办法的要求,取得危险废物经营许可证; 2.从事报废机动车回收的,应当符合国家商务主管 部门出台的报废机动车回收管理办法要求,取得报废机 动 ...

Group 1 - Gansu Provincial Taxation Bureau focuses on high-tech enterprises, "specialized and innovative" enterprises, and technology-based SMEs, providing "zero-distance" policy guidance and "full-cycle" policy services to inject innovation into enterprise development [1][2] - The taxation department has improved the mechanism for delivering tax and fee policies, ensuring timely delivery of policy benefits to taxpayers and enhancing the internal motivation for technological innovation [2][4] - Gansu Kaisheng Daming Solar Technology Co., Ltd. has benefited from tax incentives, receiving over 2 million yuan in R&D expense deductions since 2022, which has significantly supported their production of solar glass [4][5] Group 2 - Gansu Taxation Bureau offers "full-cycle" tax services to enhance satisfaction and ensure that tax incentives effectively drive innovation in enterprises [5][6] - Gansu Kangshida Technology Group has received substantial tax benefits, including 46.1 million yuan in R&D expense deductions and 1.961 million yuan in high-tech enterprise income tax reductions since 2022, supporting their extensive R&D investments [5][6] - The taxation department actively engages with industrial parks and technology departments to provide tailored policy services, ensuring enterprises fully understand and benefit from tax incentives [4][6] Group 3 - Gansu Taxation Bureau implements a "dynamic" risk warning system to identify and mitigate tax-related risks for technology R&D enterprises, enhancing compliance and operational security [6][7] - The risk warning system utilizes big data analysis and intelligent algorithms to monitor high-risk areas such as R&D expense collection and related party transaction pricing, shifting from reactive to proactive risk management [7]

欢迎扫描下方二维码关注： (73). 一问一答 | 企业购置环境保护、节能节水、安全生产等专用设备有什么税收政策支持？ (72). 一问一答｜增值税常见热点问题解答 (71). 一问一答 | 固定资产税务热点问答 (70). 一问一答 | 残疾人就业保障金热点问答 (69). 一问一答 | 印花税热点问题解答 (68). 一问一答 | 契税热点问题 (67). 一问一答 | 企业招用重点群体人员或者自主就业退役士兵相关税惠政策 (66). 一问一答 | 又到毕业季，高校毕业生创业有什么税收政策支持？ | (65). 一问一答 | 数电发票总额度和剩余可用发票额度热点问答 | | --- | --- | | (64). 一问一答 | 职工福利费税前扣除热点问答 | | (63). 一问一答 | 涉税专业服务管理热点问题 | | (62). 一问一答 | 资源回收企业"反向开票"政策热点问题 | | (61). 一问一答 | 缴纳税款需按时？依法依规纳税要记住这几点 | | (60). 一问一答 | 小型微利企业优惠政策热点问答 | | (59). 一问一答 | 出口应征税货物相关税收政策 | | (58). 一 ...

"税务部门通过风险扫描，监测到我公司有逾期未申报记录，于是立刻联系我们的财务人员，并通过征 纳互动平台视频连线指导补申报事宜，服务太及时了！"公司法定代表人万晓琴说。 对企画像 把准合规经营脉络 "企业目前经营是否有困难？""目前实施的税费优惠政策是否了解？"近日，酒泉市税务局研究本地企业 行业特点，聚焦商贸流通、文化旅游、房地产等多个行业，围绕自然人发票代开、研发费用加计扣除、 税费优惠政策落实等重点涉税领域，利用税收大数据平台开展跨税种、多行业的风险扫描，为企业进 行"一户一策"精准画像。通过整合企业经营数据、开票信息、申报记录等多维度的数据分析，把准企业 合规经营脉络，推动企业从被动遵从转向主动合规，实现经营与纳税的良性发展。 位于酒泉瓜州的金维弘源瓜州公铁物流园内，重载火车通过专用线路缓缓驶入装车区域，经过车号核 对、吨煤配比和安全装车后，溜煤嘴将一斗斗煤炭精准装入车厢。 甘肃金维弘源铁路运输有限公司副总经理张希余向税务干部介绍说："我们采用了国内较为先进的快装 技术，公司现在每天能够发车3列，运煤1万吨左右。" 为帮助当地运输行业企业进一步规范财务管理、防范涉税风险，酒泉市税务局加强大数据应用，主动 ...

记者4日从国家税务总局了解到，陕西延安、宁波、福建龙岩、四川德阳等地税务部门当日向社会曝光 了4起依法查处的骗享税费优惠偷税案件，涉及骗享研发费用加计扣除税费优惠和小微企业所得税优 惠。 (责任编辑：朱赫) 从税务部门披露的查处细节看，涉案企业为套取国家税费优惠政策的红利，弄虚作假、巧立名目。例 如，有的企业将客服人员以"软件工程师"或"主播应用软件维护工程师"之名列入研发人员名单，骗享研 发费用加计扣除税收优惠；有的企业虚构510万元推广成本，将应纳税所得额从1216万元"精准"调至295 万元，骗享小微企业税收优惠。 包括今日公布的4起案件在内，今年以来税务部门连续曝光31起骗享税费优惠的偷税案件。福州大学经 济与管理学院教授许萍表示，随着税收大数据的深入应用和纳税信用体系的不断完善，税收监管与纳税 信用管理水平也在持续提升。税务部门持续披露相关案例，释放出了坚决打击骗享税费优惠行为的明确 信号。 "打击违法就是保护合法。"许萍说，国家出台包括研发费用加计扣除、支持小微企业和个体工商户发展 等在内的一系列税费优惠政策，是给广大经营主体实实在在的"真金白银"。骗享税费优惠偷税行为不仅 违反税收法律法规，更破 ...

Group 1 - The core viewpoint of the article highlights the positive impact of national subsidy policies on the sales of digital products and electric bicycles in various cities in Shaanxi province, leading to increased consumer interest and spending [2][3][5] - The introduction of the national subsidy policy has expanded the range of eligible products, including smartphones, tablets, and smartwatches, resulting in a significant increase in sales of high-end devices priced between 4000 to 6000 yuan [2] - Tax authorities in various cities are actively providing guidance and support to businesses regarding tax policies and invoice issuance, which has improved compliance and increased the awareness of consumers regarding the importance of obtaining invoices for purchases [2][5][6] Group 2 - The implementation of the old-for-new policy for electric bicycles has led to a noticeable increase in consumer inquiries and purchases, with consumers benefiting from substantial discounts when trading in old models [3][4] - Businesses have reported a significant rise in sales orders and invoice usage due to promotional activities related to the old-for-new policy, prompting tax authorities to assist with invoice limit adjustments to accommodate increased demand [6] - Tax authorities are conducting on-site consultations at events, providing consumers with detailed information on tax reductions and benefits associated with purchasing new vehicles, thereby enhancing consumer confidence and stimulating market activity [7]

Core Viewpoint - The article emphasizes the efforts of the Nanyang Urban-Rural Integration Demonstration Zone Taxation Bureau to implement tax and fee preferential policies effectively, enhancing the development of local businesses through a comprehensive service system [1] Group 1: Policy Implementation - The bureau aims to deliver policy benefits accurately by utilizing big data to identify key business entities such as newly established and high-tech enterprises, matching them with suitable policies based on their development stages [3] - Personalized policy packages are being pushed through electronic tax services and business communication channels, along with one-on-one specialized guidance [3] - A dynamic monitoring mechanism for declaration data is established to ensure that businesses receive the benefits they are entitled to, correcting any errors in claims [3] Group 2: Service Enhancement - A new interactive tax payment model is created to cater to the needs of businesses operating across regions, providing remote consultation services and full guidance on tax declaration and cross-regional migration processes [4] - The interactive model includes features like video connections and process demonstrations, simplifying the tax payment process for cross-regional enterprises [4] Group 3: Risk Management - The bureau adopts a data-driven approach to tax management, utilizing core tax administration systems and electronic invoice data to identify tax-related risks accurately [5] - A closed-loop warning mechanism is established for reporting issues, analyzing them, and providing feedback, particularly focusing on complex issues like abnormal invoice deductions and income tax deductions [5] - Continuous enhancement of data utilization and service measures is planned to strengthen grassroots tax administration and ensure that tax benefits reach businesses effectively [5]

Core Viewpoint - The article highlights the efforts of the Dongying District Taxation Bureau to implement tax and fee preferential policies aimed at supporting small and micro enterprises, thereby enhancing the business environment and invigorating the local economy [1][3]. Group 1: Tax Policy Promotion - The taxation officials focused on explaining the announcement regarding further support for small and micro enterprises and individual businesses, detailing tax reduction policies such as property tax and urban land use tax exemptions, as well as VAT deductions [3]. - The event included practical demonstrations of online processes for issuing real estate rental invoices, helping management streamline tax-related business operations [3]. Group 2: Direct Support for Merchants - Tax officials set up consultation stations in the shopping mall, distributing over a thousand copies of materials on small and micro enterprise tax benefits and providing one-on-one guidance tailored to different business types [5]. - Specific guidance was given on VAT exemption policies for small-scale taxpayers with quarterly sales not exceeding 300,000 yuan, with practical training on using the electronic tax bureau app for tax declaration [5]. Group 3: Consumer Engagement - The event featured an interactive area for consumers, addressing tax-related inquiries and promoting policies such as vehicle purchase tax exemptions for new energy vehicles and subsidies for replacing old appliances [7]. - Over 200 consumer tax-related questions were answered, and more than 800 informational materials were distributed during the event [7]. Group 4: Long-term Support Mechanism - The establishment of a "Tax + Business Circle" collaboration mechanism was announced, including the creation of tax service stations in commercial areas for immediate response to tax-related inquiries [9]. - The Dongying District Taxation Bureau plans to enhance its "policy outreach" mechanism, utilizing tax big data to accurately push preferential policies to support small and micro enterprises [9].

中小企业联系千家万户，是推动创新、促进就业、改善民生的重要力量。日前，国家税务总局镇宁布依 族苗族自治县税务局深入开展"中小企业服务月"系列活动，聚焦中小企业需求，依托"春雨润苗"专项行 动，主动靠前"面对面"答疑解惑、"点对点"投放政策，积极推进税费优惠政策直达快享，为中小企业茁 壮成长"施肥增氧"。 "税务管家"上门服务。 "现在国家的政策好了，'税务管家'又贴心上门进行政策辅导，帮助我们合规享受税费减免优惠政策， 相比之前少缴了很多，现在办税也越来越方便了，全程网上办，不懂就网上直接提问，节约了不少时间 和成本。今年我们鞋业打开了国际市场，出口到泰国、越南等东南亚国家，税务部门工作人员专门上门 为我们讲解出口退税政策及跨境税收风险防范，为我们拓宽国际市场提供了政策上的支持和辅导。"镇 宁永鸿祥鞋业有限公司法人蒋太林感慨。 企有所呼，税有所应。下一步，镇宁自治县税务局将持续聚焦中小企业发展急难愁盼，创新服务模式， 持续完善服务机制和内容，提速需求响应和推动多方协作，在助企纾困、政策落实、税费服务上提质增 效，护航企业向新而行。(文/图 董茹芸) 镇宁永鸿祥鞋业有限公司是一家从事橡胶硫化鞋和劳保鞋的研发、生 ...