欢迎扫描下方二维码关注： 来源 大连税务 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。 生态宝库。联合国教科文组织将每年的7月26日设为"世界红 树林日"。 来源：大连税务 供稿：中山区税务局 编发：税宣办 绿水青山就是金山银山 保护生态环境关乎人民福祉,关乎国家民族未来 一起来了解支持绿色发展的税费优惠政策吧 企业从事符合条件的环境保护、节 能节水项目的所得,自项目取得第一笔 生产经营收入所属纳税年度起,第一年 至第三年免征企业所得税,第四年至第 六年减半征收企业所得税。 符合条件的环境保护、节能节水项 目,包括公共污水处理、公共垃圾处理、 沿气综合开发利用、节能减排技术改造、 海水淡化等。项目的具体条件和范围按 照《环境保护、节能节水项目企业所得 税优惠目录(2021)版》执行。 企业自2008年1月1日起购置并实际 使用列入《环境保护专用设备企业所得 税优惠目录》范围内的环境保护专用设 备 ...

Core Viewpoint - The demand for domestic services is increasing due to social and economic development, as well as changes in family structure. The government has introduced tax and fee preferential policies to support the healthy development of domestic service enterprises [2]. Group 1: Tax and Fee Preferential Policies - Domestic service institutions providing community services such as elderly care, childcare, and domestic services are exempt from value-added tax (VAT) on their income [3]. - These institutions can reduce 90% of their income when calculating taxable income [3]. - Properties and land used for providing these services are exempt from deed tax, property tax, and urban land use tax [3]. Group 2: Eligibility for Tax Benefits - Institutions that provide domestic services to communities, defined as organizations serving families within a community, can enjoy the aforementioned tax benefits [4]. - Community domestic services include care for pregnant women, infants, the elderly, patients, and disabled individuals, as well as cleaning and cooking services provided in family residences [5]. Group 3: Invoice Issuance and Tax Reporting - To issue an invoice for domestic services, institutions must log into the electronic tax bureau, select the appropriate options, and input relevant service details [7]. - General taxpayers must report their domestic service sales in the designated section of the VAT declaration form to enjoy the exemption [9]. - For corporate income tax, institutions must indicate the reduced income from community family service revenue in their tax declaration [11].

Core Insights - The "14th Five-Year Plan" period is characterized by significant tax reforms and development, with total tax revenue expected to exceed 155 trillion yuan, accounting for approximately 80% of total fiscal revenue [1] - Cumulative new tax reductions and exemptions are projected to reach 10.5 trillion yuan, with export tax refunds exceeding 9 trillion yuan, effectively promoting economic and social development [1] Tax Reduction and Economic Impact - During the "14th Five-Year Plan," a series of tax and fee reduction policies have been implemented, resulting in a cumulative reduction of 9.9 trillion yuan from 2021 to mid-2023, with an expected total of 10.5 trillion yuan by the end of the year [2] - Tax reductions focused on supporting technological innovation and advanced manufacturing, with 3.6 trillion yuan in reductions, accounting for 36.7% of the total [2] - The private economy benefited significantly, with 7.2 trillion yuan in tax reductions for private taxpayers, representing 72.9% of the total [2] Manufacturing and Innovation Growth - Manufacturing development has shown stable growth, with sales revenue from manufacturing enterprises maintaining a 29% share of total enterprise revenue from 2021 to 2024 [3] - High-end and intelligent manufacturing sectors have seen annual sales revenue growth of 9.6% and 10.4%, respectively, with significant year-on-year increases in 2023 [3] - R&D expense deductions have been optimized, with 3.32 trillion yuan in deductions expected for 2024, marking a 25.5% increase from 2021 [3] Green Taxation and Environmental Policies - The green tax system has been continuously improved, with environmental protection and resource taxes generating 2.5 trillion yuan in revenue from 2021 to mid-2023 [4] - Tax incentives for green development have resulted in 1.5 trillion yuan in reductions, reflecting a balanced approach to environmental taxation [4] Personal Income Tax Reforms - The personal income tax system has been refined to promote equitable distribution and improve living standards, with the top 10% income earners contributing approximately 90% of total personal income tax [5] - The number of individuals benefiting from special deductions has increased significantly, with over 1 billion people enjoying these deductions in the recent tax settlement [6] Smart Taxation Initiatives - The "14th Five-Year Plan" emphasizes the construction of a smart taxation system to enhance the tax payment experience, reducing the need for physical visits and paperwork [7] - By mid-2023, over 61 million taxpayers had utilized digital invoices, accounting for over 90% of total invoice amounts, improving efficiency in financial transactions [8]

Group 1 - Recent tax authorities in various regions, including Shaanxi, Zhejiang, Fujian, and Sichuan, have exposed four cases of tax fraud involving the illegal enjoyment of tax incentives [1] - Shaanxi Yongming Coal Mine Co., Ltd. was found to have underpaid corporate income tax by 1.8494 million yuan through fraudulent practices, resulting in a total penalty of 3.2341 million yuan [1] - Ningbo Hongma Information Technology Co., Ltd. underreported corporate income tax by 799,400 yuan, leading to a total penalty of 1.4896 million yuan [1] - Longyan Yiyishenghui Enterprise Management Consulting Service Co., Ltd. was penalized 4.7233 million yuan for underreporting corporate income tax by 3.3367 million yuan [1] - Sichuan Renyuan Medical Technology Co., Ltd. was penalized 2.213 million yuan for underreporting corporate income tax by 1.2335 million yuan through fraudulent means [1] Group 2 - Experts emphasize that such fraudulent activities violate tax laws and disrupt fair market competition, with severe legal consequences for those attempting to exploit policy loopholes [2] - The tax authorities are utilizing a "credit + risk" dynamic supervision system to accurately identify risk indicators related to abnormal costs and concentrated registrations of individual businesses [2] - The application of big data analysis in tax supervision is enhancing the ability to detect fraudulent activities such as issuing false invoices and concealing income [2] - Continuous improvement in tax credit systems and data application is making it increasingly difficult for companies to evade tax regulations [2] Group 3 - Tax authorities are actively innovating methods to promote compliance among businesses, such as establishing "bank-tax interaction" to convert tax credit into financing capital [3] - Qingdao tax authorities are using tax data to provide tailored compliance suggestions for intelligent equipment companies, helping them optimize internal control management [3] - From January to May of this year, tax policies supporting technological innovation and manufacturing have resulted in tax reductions and refunds totaling 636.1 billion yuan [3] - Tax authorities are committed to enforcing tax incentives while rigorously combating fraudulent claims to maintain a fair tax economic order and ensure national tax security [3]

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]

Core Viewpoint - The article discusses various tax policies and incentives available for businesses in China, particularly focusing on environmental protection, energy conservation, and employment support measures [5][6]. Group 1: Tax Policies for Environmental and Safety Equipment - Businesses can benefit from tax incentives when purchasing specialized equipment for environmental protection, energy conservation, and safety production [5]. Group 2: Tax Issues and Common Questions - The article addresses common tax-related questions, including issues related to value-added tax, fixed assets, and employment support for specific groups [6]. Group 3: Support for Small and Micro Enterprises - There are specific tax relief policies aimed at small and micro enterprises, which are crucial for fostering entrepreneurship and economic growth [6].

Core Insights - The article highlights the proactive measures taken by the Jiuquan Taxation Bureau to enhance tax compliance and risk management among local enterprises through innovative services and data-driven approaches [1][2][3][4][5] Group 1: Tax Compliance and Risk Management - Jiuquan Taxation Bureau utilizes big data to create precise profiles of enterprises, focusing on their compliance with tax regulations and identifying potential risks [2] - The bureau conducts risk scanning across various industries, including commerce, tourism, and real estate, to provide tailored solutions for each enterprise [2] - A "three-level risk warning" mechanism has been established, which includes automatic scanning, manual review, and professional guidance to ensure timely compliance [3] Group 2: Support for Enterprises - The bureau provides customized tax risk alerts and self-inspection guidelines to help enterprises identify and mitigate tax risks effectively [4] - Direct communication services, such as the "Tax-Enterprise Direct Link," are implemented to address tax-related inquiries and assist in improving internal tax control mechanisms [5] - The bureau emphasizes the importance of integrating tax risk management into core business processes, thereby fostering a culture of compliance and reducing potential tax risks [5]

Group 1 - The article highlights the exposure of four tax fraud cases involving the illegal enjoyment of tax benefits related to R&D expense deductions and small business income tax incentives by tax authorities in various regions including Shaanxi Yan'an, Ningbo, Longyan in Fujian, and Deyang in Sichuan [1] - The cases involved companies falsifying information to obtain tax benefits, such as misclassifying staff as "software engineers" or inflating promotional costs by 5.1 million yuan to reduce taxable income from 12.16 million yuan to 2.95 million yuan [1] - A total of 31 cases of tax fraud related to tax benefits have been exposed by tax authorities this year, indicating a trend towards increased scrutiny and enforcement against such fraudulent activities [1] Group 2 - Experts emphasize that tax incentives like R&D expense deductions and support for small businesses are intended to provide real financial benefits to legitimate businesses, and fraudulent claims undermine fair market competition [2] - It is advised that businesses should correctly understand tax incentive policies and consult tax authorities when in doubt to avoid illegal practices [2]

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]