欢迎扫描下方二维码关注： | | 月末日被自公交 | | --- | --- | | | | | 来经允许不可引用 | | 丁目佳 etect in the first of the first program and the states of the states of the subject of the station of the station of the station of the station of the state of the station 来源 ： 中国税务报 编辑 ： 重庆税务 来源 重庆税务 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。 纳税人在职工教育经费扣除时,有哪些需 主意的事项呢?我们梳理了五个常见误区 ch ch ( 解一下吧! 长按识别二维码 查看详情 企业所得税热点问题 IIT 企业所得税税前扣除的外部凭证指哪些? 《国家税务总局关于发布〈企业所 ...

Core Viewpoint - The article discusses the implementation of digital electronic invoices in China, highlighting the benefits and procedures for individual businesses to utilize this new system [10][12]. Group 1: Digital Electronic Invoices - The State Taxation Administration has announced the nationwide promotion of digital electronic invoices, which will eliminate the need for taxpayers to pre-apply for tax control devices [10][12]. - The new system will automatically assign unique invoice numbers and allow for real-time issuance of invoices upon business registration, facilitating a "zero precondition" for invoicing [12][13]. Group 2: Individual Business Operations - Individual businesses can issue digital electronic invoices within their total invoice quota, which can be adjusted based on actual business conditions with tax authority approval [13][14]. - The article outlines the functionalities available to individual businesses through the integrated electronic invoice service platform, including invoice issuance, delivery, verification, and information management [14][15]. Group 3: Tax Deduction for Employee Training - The article explains that expenses for employee training can be deducted from corporate income tax, with specific rules depending on the type of business [16][17]. - For general businesses, training expenses up to 8% of total employee wages can be fully deducted, while excess amounts can be carried forward to future tax years [17].

Core Viewpoint - The article discusses the tax deductibility of employee welfare expenses, union fees, and employee education expenses for companies, highlighting the specific limits for each category of expense [4][6][9]. Summary by Categories Employee Welfare Expenses - Companies can deduct employee welfare expenses that do not exceed 14% of the total salary and wages [6][9]. - For example, if a company has a total salary of 3 million yuan, it can deduct up to 420,000 yuan in welfare expenses [7]. Union Fees - Union fees are deductible up to 2% of the total salary and wages [6][9]. - In the same example, the company can deduct up to 60,000 yuan in union fees, but if it pays 100,000 yuan, it must add back 40,000 yuan to taxable income [7]. Employee Education Expenses - Employee education expenses are deductible up to 8% of the total salary and wages [6][9]. - Any amount exceeding this limit can be carried forward to future tax years for deduction [6][8][9]. - In the example, if the company incurs 300,000 yuan in education expenses, it can deduct 240,000 yuan and carry forward the remaining 60,000 yuan [7].