在北京聚智合众科技有限公司智能工厂，"车轮中空"的无辐式氢能摩托车样品格外亮眼。这款创新产品 2025年海外订单激增，部分市场订单量翻倍，成为企业拓展全球市场的"硬核名片"。 "订单激增，产能必须跟上！"公司总裁方刚底气十足，"多亏税惠红利带来充足资金流动性，我们在四 川达州的智能工厂2025年顺利投产，稳稳跟上海外订单增长势头。" 这样的税惠故事还有很多。四川新万兴碳纤维复合材料有限公司作为航空复合材料龙头，正借税惠政策 实现"技术突围"。"碳纤维行业拼的是技术投入，持续研发曾让我们面临不小资金压力。"公司法定代表 人刘纪明坦言。 税费优惠政策送来"及时雨"。2025年以来，新万兴累计享受高新技术企业所得税优惠减免416.38万元， 资金全部投入研发。如今，新万兴已具备大型复合材料无人机零件制造装配能力，多项产能跻身行业前 列，成为西部重要航空复合材料研制基地。 科技企业的税惠"清单"含金量十足。高新技术企业减按15%税率缴所得税，税负降低四成；研发费用加 计扣除鼓励创新；制造业等行业增值税期末留抵退税提速，为企业现金流"输血"。 政策春风化雨，让企业资金活、产能扩、创新强。放眼全国，税惠红利持续激发创新动 ...

欢迎扫描下方二维码关注： 来源： 北京税务 | 序号 | 事项名称 | 预缴 | 汇缴 | | --- | --- | --- | --- | | 41 | 扶贫捐赠支出全额扣除 | | | | 2 | 软件、集成电路企业优惠政策适用类型 | 7 | | | 3 | 资产损失 | | | THE FRIDHARAT 问题3 1 企业申报时提示工伤保险费率错误, 需要更正,如何处理? " : 工伤费率为浮动费率,由人社部 关联内容 企业所得税 我们有个项目研发失败了，研发费还能享受加计扣除政策吗？ 企业所得税预缴申报表附报事项"职工薪酬"栏次如何填写？ 来源北京税务 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。 进行计算,然后推送到税务部 若存在错误费率, 建议缴费 l J , 联系人社进行更正,然后重新 推送税务。 舞蹈的 税收知识 《中华人民共和国宪法》第十一条 规定：国家保护个体经济、私营经 ...

Core Viewpoint - The tax authorities in Guilin are implementing targeted tax relief policies for individual businesses to promote their healthy development and enhance the business environment, focusing on the specific needs of different types of individual operators [1][2]. Group 1: Tax Relief and Support Initiatives - Guilin's tax authorities aim to create a better tax environment for individual businesses, which are crucial for employment and public service [1]. - The Yongfu County Tax Bureau is providing personalized tax services to different types of individual businesses, helping them understand policies and manage operations effectively [1][2]. - Tax officials are conducting "door-to-door" policy delivery activities, visiting various businesses to explain high-frequency tax matters such as invoice issuance and tax declarations [1]. Group 2: Training and Compliance Guidance - Yongfu County Tax Bureau integrates "compliance guidance" into the entire service process, addressing common issues like unfamiliarity with invoicing and policy understanding [2]. - Tax personnel demonstrate electronic invoice operations on-site, enhancing individual operators' awareness and ability to issue invoices correctly [2]. - The Xiangshan District Tax Bureau has introduced a comprehensive service model that includes policy delivery, on-site guidance, convenient tax handling, and risk alerts to help individual businesses operate more efficiently [2]. Group 3: Impact of Tax Relief on Businesses - After implementing standardized operations, businesses report improved processes and increased customer trust, with one supermarket benefiting from approximately 70,000 yuan in tax relief, easing inventory pressure and allowing for a focus on quality sourcing [3].

欢迎扫描下方二维码关注： 政策依据 《财政部 税务总局关于完善增值税期末留抵退 税政策的公告》(财政部 税务总局公告2025年第7 号)第三条 张教练,您滑得太棒了!当 教练是不是要考很多很难 的证书啊? 是啊,比如(滑雪)社会体育 指导员国家职业资格证就 必不可少。不过呀,悄悄告 诉你,考证还能享受个人所 得税优惠政策呢! 你看这个,国家鼓励大家提升技能、考取证 书,我们取得(滑雪)社会体育指导员国家 职业资格证书,取得证书的当年可以享受 3600元的专项附加扣除呢。 政策内容 雪场初体验 爸爸你看!那些大炮正在"吐"雪花, 在没下雪的时候还能保持这么厚 的雪道,太神奇了!滑雪场是不是 要花很多钱才能买到它们呀? al | 小博,那些机器叫造雪机，滑雪场在2024年1月 1日至2027年12月31日期间新购进的设备、器 f 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,让他们有更多资金保障 运营,我们才能尽情滑雪。 我懂了!这个政策就像给 滑雪场"充电",保证了我 们的冰雪乐园。 政策内容 企业在2024年1月1日至2027年12月31日期 间新 ...

Core Viewpoint - The article emphasizes the importance of tax and fee preferential policies in supporting rural revitalization, highlighting a comprehensive framework of 138 tax incentives across seven areas to stimulate rural economic development and infrastructure improvement [4][13][22]. Group 1: Tax Incentives for Agricultural Production - Agricultural producers selling self-produced agricultural products are exempt from value-added tax (VAT) [4][5]. - Import of seed sources is exempt from VAT from January 1, 2021, to December 31, 2025, for items listed in the exemption list [6][8]. - Import of feed such as corn and rice bran is exempt from VAT, as approved by the State Council [8][10]. - Producers and sellers of organic fertilizers are exempt from VAT since June 1, 2008 [16][17]. - Producers and sellers of drip irrigation products are exempt from VAT since July 1, 2007 [19][20]. Group 2: Tax Incentives for Agricultural Services - Agricultural service providers, including those offering plowing, irrigation, pest control, and related technical training, are exempt from VAT [49][50]. - Fishing and aquaculture vessels are exempt from vehicle and vessel tax [53]. - Rural residents using motorcycles and three-wheeled vehicles primarily in rural areas may receive tax reductions or exemptions [56]. Group 3: Tax Incentives for Land and Water Use - Land used for picking and sightseeing agriculture is exempt from urban land use tax [58]. - Agricultural water use within specified limits is exempt from water resource tax [62]. - Agricultural production emissions of taxable pollutants are temporarily exempt from environmental protection tax [66]. Group 4: Income Tax Incentives - Individuals or sole proprietors engaged in agriculture, animal husbandry, and fishing are temporarily exempt from individual income tax on their earnings [45]. - Tax incentives for corporate income tax apply to various agricultural projects, including the cultivation of vegetables, grains, and livestock [41][44].

Core Viewpoint - The article emphasizes the importance of tax incentives and support from local tax authorities in enhancing the operational efficiency and sustainability of heating and gas supply companies, which are crucial for urban living standards [1][2][3] Group 1: Tax Incentives and Support - The Rongcheng Municipal Taxation Bureau has established a professional service team to implement tax and fee preferential policies, guiding enterprises towards compliant operations and supporting the stable development of heating and gas companies [1][2] - Rongcheng Tianyi Thermal Power Co., Ltd. has benefited from a value-added tax refund of over 19 million yuan, which has been used for coal reserves and equipment upgrades, improving heating stability and reducing operational pressure [1] Group 2: Environmental Impact and Efficiency - The energy efficiency of boilers at Rongcheng Tianyi Thermal Power Co., Ltd. is expected to significantly improve after a high-back pressure energy-saving transformation, leading to a reduction of approximately 21,000 tons of carbon dioxide emissions annually [1] - The article highlights the shift towards intelligent, green, and integrated service models in the heating and gas supply sectors, aligning with the broader goals of environmental sustainability [3] Group 3: Risk Management and Compliance - The Rongcheng Municipal Taxation Bureau has created a "Warm Tax Service Team" to provide tailored support to enterprises, including on-site guidance and real-time tracking of business operations and tax needs [2] - Rongcheng Ganghua Gas Co., Ltd. has received assistance from tax officials in managing invoice verification and tax compliance, which has helped the company to identify potential risks and streamline financial processes [2] Group 4: Future Directions - The Rongcheng Municipal Taxation Bureau plans to continue enhancing its services by utilizing tax big data to create customized service plans for heating and gas companies, focusing on their seasonal operations and equipment updates [3] - The initiative aims to promote healthier and more compliant development of public service enterprises through precise tax management and efficient tax services [3]

Core Viewpoint - The article emphasizes the importance of tax and fee preferential policies in promoting rural revitalization and addressing development gaps in rural areas, highlighting a comprehensive guide with 138 tax and fee preferential policies across seven areas to support rural development [13][41]. Group 1: Tax Exemptions for Agricultural Land Use - Taxpayers transferring land use rights to agricultural producers for agricultural production are exempt from value-added tax [4]. - Taxpayers who transfer contracted land to agricultural producers through various means (subcontracting, leasing, etc.) are also exempt from value-added tax [5]. - Taxpayers renting state-owned agricultural land to agricultural producers for agricultural production are exempt from value-added tax [6]. Group 2: Tax Exemptions for Specific Land Uses - Land directly used for agriculture, forestry, animal husbandry, and fishery production is exempt from urban land use tax [9]. - Schools and kindergartens occupying arable land are exempt from arable land occupation tax, provided they are approved by relevant government departments [42]. - Medical institutions occupying arable land are exempt from arable land occupation tax, limited to facilities approved by health authorities [43]. - Social welfare institutions occupying arable land are exempt from arable land occupation tax, specifically for facilities providing care and rehabilitation services [44]. Group 3: Land Use Tax Policies - Landowners transferring land use rights and land users returning land use rights to landowners are exempt from value-added tax [31]. - Land that has been reclaimed or transformed through approved projects is exempt from urban land use tax for a period of 5 to 10 years [25][30].

欢迎扫描下方二维码关注： ⇧ 点 蓝字 关注 "蓝色柳林财税室" 来源：云南税务 供稿：滇中新区税务 制图： 欧阳虹雨、张绍珊 来源 云南税务 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。 企业招用相关人员就业时 应把握以下原则 国人最多只能享受3年（36个月）政策 新就业企业 在3年（36个月）期间变更就 业企业的，由新就业企业在 剩余期限内享受优惠政策。 即使该人员又满足重点群体 期满后, (如登记失业半年以上) 条件 不能再次享受政策 ◆ ◆ ◆ + + + 双创一码通 1100 支持国点群体、运传 - F F S 税费优惠政策执行口径问答 + + + A企业招用泉重点群体或自主就业退役 士兵,累计就业时间未满3年,该人员 又被B企业招录就业,B企业是否可在 剩余期限内享受政策? 国家税务总局宁波市税务局 如有疑问请拨打0574-12366 纳税缴费服务热线 或咨询主管税务机关 ...

Core Viewpoint - The article discusses the new tax policies and procedures for internet platform enterprises and their workers, particularly focusing on personal income tax and value-added tax (VAT) compliance starting from October 1, 2025 [10][12][15]. Tax Compliance Procedures - Internet platform enterprises are required to withhold and prepay personal income tax for workers who receive remuneration through the platform, following the cumulative withholding method as per the relevant tax regulations [10][11]. - The process for withholding and reporting personal income tax is outlined in the announcement by the State Administration of Taxation, which mandates that platform enterprises adhere to existing regulations for tax compliance [11]. VAT Policies - Workers receiving service income from internet platform enterprises can benefit from VAT exemptions if their monthly sales do not exceed 100,000 yuan, with a reduced tax rate of 1% applicable for small-scale taxpayers [13]. - The procedures for VAT and additional tax fee reporting by platform enterprises include verifying worker identities and obtaining written consent before filing tax returns on behalf of the workers [14][15]. Implementation Timeline - The new tax regulations and procedures will take effect on October 1, 2025, as specified in the announcement by the State Administration of Taxation [15].

Core Viewpoint - The article highlights the efforts of the Wuzhong City Taxation Bureau in promoting quality and efficiency improvements for local enterprises through tailored tax policies and services, fostering a positive cycle of benefits for businesses and market regulation [1][2][3] Group 1: Tax Policy Implementation - The Wuzhong City Taxation Bureau has established a "policy finding people" mechanism to support local industries, focusing on precision in service delivery and policy implementation [1] - A "policy list + customized service" model has been adopted, with multiple tax professional teams formed to provide comprehensive support to enterprises [2] - Specific tax incentives have been tailored for businesses, including R&D expense deductions and VAT exemptions for self-produced agricultural products [2][3] Group 2: Case Studies of Local Enterprises - The Dongfang Yuxing Winery has transformed from a barren landscape into a thriving business, emphasizing quality and innovation in wine production, supported by tax incentives and guidance from the taxation bureau [2] - The Bai Rui Yuan Goji Berry Industry Development Company has established a comprehensive industry chain, leading in sales revenue and tax contributions, and has benefited from over 1.9 million yuan in tax reductions this year, reinvesting savings into R&D and local employment [3] - The winery and goji berry company exemplify the successful implementation of tax policies that enhance compliance and drive innovation, contributing to local economic growth [2][3] Group 3: Future Directions - The Wuzhong City Taxation Bureau plans to continue refining the implementation of tax incentives, focusing on risk prevention and compliance guidance to ensure ongoing support for industry development [3]