欢迎扫描下方二维码关注： 来源： 北京税务 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。 知识点: 根据《财政部 国家税务总局关于明确 金融 房地产开发 教育辅助服务等增值税政 策的通知》（财税〔2016〕140号）第九 条规定 提供餐饮服务的纳税人销售的外卖食品, 按照"餐饮服务"缴纳增值税。 按照"餐饮服务"缴税？那 是不是和堂食缴的税一样 啊？ 我还以为外卖得按别的 标准算呢。 餐饮企业的外卖食品,和堂食适用完全一样 的增值税政策，统一按"餐饮服务"缴税。 不过需要注意的是，外卖食品必须是咱们店 里自己参与生产、加工的。就像您家厨师炒 的菜、蒸的米饭、包的饺子,这些外卖出 去,都按照"餐饮服务"的缴税。 知识点: 餐饮企业销售的外卖食品, 与堂食适 用同样的增值税政策,统一按照提供餐饮 服务缴纳增值税。以上政策中的"外卖食 品"，仅指该餐饮企业参与了生产、加工 过程的食品。 ...

Core Viewpoint - The article discusses tax incentives aimed at supporting the development of small and micro enterprises and individual businesses, specifically focusing on a reduction in personal income tax for individual businesses with annual taxable income not exceeding 2 million yuan [2][3]. Summary by Sections Tax Reduction Policy - From January 1, 2023, to December 31, 2027, individual businesses with an annual taxable income not exceeding 2 million yuan will have their personal income tax halved for that portion of income [2]. - This tax reduction can be combined with existing personal income tax benefits [2]. Eligibility Criteria - All individual businesses, regardless of the method of tax collection, are eligible for this tax reduction [3]. - Individual businesses can enjoy this benefit during tax prepayment, with annual taxable income assessed based on the current reporting period, and adjustments made during annual tax reconciliation [3]. Calculation of Tax Reduction - The formula for calculating the tax reduction is as follows: Tax Reduction = (Taxable Income up to 2 million yuan - Other Policy Reductions) × 50% [4]. - Individual businesses can apply for this tax reduction during both prepayment and annual reconciliation of personal income tax without needing to file for approval [4]. Implementation Process - Individual businesses can enjoy the tax reduction by filling out the relevant sections in the income tax declaration form and the tax reduction report form [4]. - For those filing through the electronic tax bureau, the tax authority will automatically provide pre-filled forms related to this policy [4].

Core Viewpoint - The article discusses tax and fee reductions aimed at supporting the development of small and micro enterprises, highlighting specific policies and eligibility criteria for tax benefits [2][3]. Group 1: Tax Reduction Policies - Small and micro enterprises can enjoy a reduced corporate income tax policy, where taxable income is calculated at 25% and taxed at a rate of 20%, effective until December 31, 2027 [2]. - Eligibility for small and micro enterprises includes having an annual taxable income not exceeding 3 million yuan, a workforce of no more than 300 people, and total assets not exceeding 50 million yuan [2]. Group 2: Application Process - Small and micro enterprises can claim the corporate income tax benefits by filling out the tax declaration form during prepayment and annual settlement, ensuring accurate reporting of workforce, total assets, and taxable income [3]. - The information system will automatically pre-fill the tax benefit items and calculate the tax reduction amount for small and micro enterprises [3]. Group 3: Policy Basis - The article references several official announcements and regulations from the Ministry of Finance and the State Taxation Administration regarding the implementation of tax benefits for small and micro enterprises [9].

Core Viewpoint - The article discusses the exemption of cultural construction fees for small-scale VAT taxpayers, aimed at supporting the development of small and micro enterprises and individual businesses by reducing their tax burden [2][6]. Group 1: Eligibility Criteria - Small-scale VAT taxpayers with a monthly sales amount not exceeding 20,000 yuan (or 60,000 yuan for quarterly taxpayers) are eligible for the exemption from cultural construction fees [3][9]. - The exemption applies to both enterprises and non-enterprise units providing taxable services [2]. Group 2: Benefits of the Policy - The policy allows eligible taxpayers to enjoy the exemption without the need for application [4][10]. - For cultural construction fees that belong to central revenue, a 50% reduction is applicable, while local revenue fees can also be reduced by up to 50% based on local economic conditions [8][9]. Group 3: Duration of the Policy - The exemption policy is effective from July 1, 2019, to December 31, 2024 [9].

Group 1 - The article discusses tax and fee reductions aimed at supporting small and micro enterprises and individual businesses, specifically through the exemption of the employment security fund for disabled individuals [1][2]. - From January 1, 2020, to December 31, 2027, employers with a disabled employment ratio of 1% or more but below the local government-set ratio will pay 50% of the required employment security fund, while those with a ratio below 1% will pay 90% [1][2]. - Enterprises with 30 or fewer employees are exempt from paying the employment security fund for disabled individuals [1][2]. Group 2 - The calculation formula for the annual employment security fund for disabled individuals is based on the number of employees, the local government's required disabled employment ratio, and the average salary of employees [2]. - Employers hiring disabled individuals across regions must include them in the employment count, and agreements must be made between the dispatching and receiving units to avoid double counting [2]. Group 3 - The policy can be enjoyed upon application at the time of declaration [3]. Group 4 - The policy is based on the announcement from the Ministry of Finance regarding adjustments to the collection of the employment security fund for disabled individuals [4].

纳税信用评价结果关乎纳税人税费 优惠政策享受、快捷税费办理等方面, 如何查看企业纳税信用情况并打印年度 纳税信用评价信息? 一起来看。 企业版操作指引 (1) F 查询纳税信用评价结果 欢迎扫描下方二维码关注： 以企业身份登录新电子税务局后，在首页 左上角即可查看纳税信用等级。 el l 123 Ea STA 第二步 查询纳税信用评价详情 方法一 1 点击首页导航栏【我要办税】,点击左 下方箭头切换至下一页,找到纳税缴费信 用,点击【纳税缴费信用管理】 找要办板 店 9,1 级 优 党 一 用 出身是最 选择您需要查询信用的年度,即可查看年 度扣分或加分详情 型 455 世界足 3点击右上角【评价信息出具】即可下载 或打印年度纳税信用评价信息 评价信息出具 G H S F 温馨提示:若发现本单位已改正了失信 行为，或认为评价结果有误，可在此界面， 点击右上角【申请调整】, 按需申请信用复 评、修复、复核、补评。 方法二 1 通过首页导航栏【地方特色】-【纳税信 用管理】 地方特色 i ell = " = 网站 se 织祝信指信世 2 进入【纳税信用级别证明】模块,选择 评价年度,填写验证码后点击【查询】,最 ...

Group 1 - Private enterprises play a crucial role in social and economic development, contributing to job creation, improving livelihoods, and promoting innovation [1] - Gansu Province's tax authorities are actively responding to the tax and fee demands of private enterprises by optimizing service models and ensuring the implementation of tax incentives [1][3] - The Gansu tax department is focused on tailored services for enterprises, utilizing tax big data to ensure that tax benefits are effectively delivered [3] Group 2 - Gansu Niudian Senxiang Vehicle Manufacturing Co., Ltd. has benefited from tax incentives, receiving a research and development expense deduction of 6.3774 million yuan in 2024, which has enhanced its funding for smart manufacturing [2] - Dahua Water-saving Technology Co., Ltd. received tax relief of 3.16 million yuan from R&D expense deductions and VAT exemptions from January to May 2025, alleviating financial pressure for technology upgrades [2] - The tax department's support has enabled companies to achieve high-quality development through compliance and integrity in tax payments [5] Group 3 - The tax credit evaluation system is essential for measuring corporate compliance, with Gansu's tax authorities implementing differentiated services based on tax credit ratings [5][6] - Companies with good tax credit ratings can access more convenient services, while those with poor ratings face operational challenges [6] - The "credit-for-loan" program allows compliant companies to secure loans without collateral, supporting their operational needs [5][6] Group 4 - Gansu tax authorities employ a "pre-warning + tracking + post-sanction" service model to help enterprises correct policy execution deviations and reduce tax risks [7][8] - The tax department uses big data analysis to identify potential tax risks, providing timely alerts to companies to avoid operational disruptions [7] - Cross-departmental information sharing enhances the effectiveness of tax enforcement and compliance monitoring [7][8] Group 5 - Gansu tax authorities encourage enterprises to strengthen financial and tax knowledge training, improving the accuracy of tax declarations [8] - The establishment of a tax risk prevention manual for the silicon carbide industry aids companies in maintaining compliance [9] - The focus on technological upgrades and financial management is essential for the sustainable development of the silicon carbide industry [9]

Core Viewpoint - The article discusses the importance of tax credit evaluation and the procedures for repairing tax credit ratings in the new electronic tax bureau system, emphasizing the behaviors that can negatively impact tax credit levels and the steps for rectification [2][14]. Tax Credit Evaluation Impacting Behaviors - Common behaviors that can affect tax credit ratings include failure to file tax returns on time, failure to pay taxes as required, improper issuance and management of invoices, and inadequate tax registration and bookkeeping [3][4][5][6]. - Serious violations leading to a direct classification as D-level include tax evasion, failure to pay taxes or penalties as required, and providing false information to obtain tax benefits [7][8][9][10][11][12][13]. Tax Credit Repair Process - Taxpayers can apply for tax credit repair if they meet certain conditions, such as rectifying late filings or payments, and fulfilling legal obligations after being classified as D-level [15][16][17]. - The repair process involves checking evaluation indicators, applying for credit repair through the electronic tax bureau, and submitting the application for approval [18][19].

Core Viewpoint - The 2024 annual tax credit evaluation results have been released, and taxpayers can easily check their tax credit ratings through the electronic tax bureau [8][19]. Group 1: How to Check Tax Credit Rating - Method 1: Log in to the electronic tax bureau, and the tax credit rating will be displayed next to the company name on the homepage [10]. - Method 2: - Step 1: After logging in, click on "I want to pay taxes" - "Tax Credit" - "Tax Credit Management" or search for "Tax Credit Management" [12]. - Step 2: Select the evaluation year as "2024" to view the evaluation results and detailed indicators [13]. - Step 3: Click on "Evaluation Information Issuance" to view and print the corresponding annual tax evaluation information [14]. Group 2: Importance of Tax Credit Evaluation - The tax credit evaluation results are crucial for taxpayers as they affect the enjoyment of tax benefits and the efficiency of tax handling [8]. Group 3: Adjustment and Correction - If taxpayers find discrepancies in their evaluation or have corrected any dishonest behavior, they can apply for adjustments in the "Tax Credit Management" interface [17].

Core Viewpoint - The article emphasizes the importance of maintaining proper accounting records and tax documentation in compliance with national regulations, highlighting the responsibilities of taxpayers and withholding agents in managing their tax-related records and documentation [2][4][8]. Group 1: Accounting Records - Taxpayers and withholding agents must establish tax withholding and collection account books within 10 days from the occurrence of the withholding obligation [2]. - Accounting records must include general ledgers, detailed ledgers, journals, and other auxiliary books, all of which should be in Chinese, with provisions for ethnic minority languages in autonomous regions [4]. - If the accounting system is sound, computer-generated accounting records can be considered equivalent to traditional accounting books [6]. Group 2: Document Retention Periods - Invoices must be retained for 5 years, while accounting books, vouchers, reports, and other tax-related documents should be kept for 10 years, unless otherwise specified by law [8]. - Personal donation receipts for tax deductions must be retained for 5 years [11]. - Taxpayers must keep relevant documentation for special additional deductions for 5 years [13]. Group 3: Compliance and Penalties - Failure to properly set up and maintain tax-related records can lead to penalties, including points deducted from tax credit evaluations [15][16]. - Specific violations include not maintaining proper export tax refund records and mishandling invoices, which can incur point deductions [16].