Core Viewpoint - The article discusses the process of issuing agricultural product purchase invoices through the electronic tax bureau, emphasizing the importance of these invoices as VAT deduction certificates for agricultural products purchased from individual producers [1]. Group 1: Invoice Issuance Process - Step 1: Access the electronic tax bureau and navigate to the "Invoice Usage" section, selecting "Blue Invoice Issuance" [3]. - Step 2: Click "Issue Invoice," choose "Electronic Invoice," and select "Ordinary Invoice" and "Agricultural Product Purchase" from the dropdown menus [4]. - Step 3: Fill in the buyer and seller information accurately, including the seller's personal identity details [4]. - Step 4: Enter the invoice details, where the system can assist in matching product names with corresponding codes [4]. - Step 5: Preview the invoice information and click "Issue Invoice" if everything is correct [4]. Group 2: Related Information - The article also references previous guides on issuing various types of invoices, including second-hand vehicle invoices and real estate tax maintenance [6]. - It highlights that the platform is a non-official resource aimed at providing learning materials and is not a standard for actual tax payments [8].

欢迎扫描下方二维码关注： ↑ 点击上方 " 蓝色柳林财税室 " 关注我们 工程项目实行施工总承包的,则由施工总承包单 位作为该项目工程施工扬尘的纳税人。 纳税期限 施工扬尘环境保护税按月计算,按季申报缴纳。 纳税义务发生时间为工程项目实际开工之日,一 般以工程项目施工合同等相关资料载明的工程项目施 工起始时间为准。 纳税义务终止时间为工程项目实际完工之日,一 般以施工单位提交的竣工验收申请等相关资料载明的 工程项目竣工时间或落款时间为准。 e T. 应纳税额计算 计算公式 施工扬尘产生 每月施工 施工面积 SQ 系数 X (1 - 削减比例) 扬尘排放量 = (平方米) (千克 / 平方米) (千克) 每月施工扬尘 4 每月应缴纳 1.2 排放量 税额 (千克) (千克) 注: 计算施工扬尘环境保护税时, 应按月连 续计算，不考虑公休日、法定节假日（除春节假 期）、政策性大型活动等停工因素。确因自然灾 害、公共卫生事件、意外事故、专项整治、经营 困难、春节假期等重大原因导致当月实际施工天 数不足15天的，当月可减半计算施工扬尘环境保 护税; 不足5天的, 当月可按零排放计算施工扬尘 环境保护税，但均需留存相关 ...

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].