欢迎扫描下方二维码关注： Q 企业与物业分摊缴纳水电费，费用如何在企业所得税税前扣除？ 根据《国家税务总局关于发布<企 业所得税税前扣除凭证管理办法>的公 告》（国家税务总局公告2018年第28 号）规定： 第十八条 企业与其他企业（包括关联 企业）、个人在境内共同接受应纳增值 税劳务(以下简称"应税劳务")发生的支 出， 采取分摊方式的，应当按照独立交 易原则进行分摊，企业以发票和分割单 作为税前扣除凭证，共同接受应税劳务 的其他企业以企业开具的分割单作为税 前扣除凭证。 企业与其他企业、个人在境内共同接受 非应税劳务发生的支出， 采取分摊方式 的，企业以发票外的其他外部凭证和分 割单作为税前扣除凭证，共同接受非应 税劳务的其他企业以企业开具的分割单 作为税前扣除凭证。 来源 山西税务税宣速递 欢迎扫描下方二维码关注： A 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。 …… (二)为职工卫生保健、生活、住房、交通 等所 ...

三、关于职工福利费扣除问题 《中华人民共和国企业所得税法实施条例》 第四十条规定的企业职工福利费, 包括以下内容: ... (二)为职工卫生保健、生活、住房、交通 等所发放的各项补贴和非货币性福利,包括企业 向职工发放的因公外地就医费用、未实行医疗统 筹企业职工医疗费用、职工供养直系亲属医疗补 贴、供暖费补贴、职工防暑降温费、职工困难补贴、 救济费、职工食堂经费补贴、职工交通补贴等。 欢迎扫描下方二维码关注： 根据《国家税务总局关于企业工资薪金及职 工福利费扣除问题的通知》(国税函〔2009〕3号) 规定: 根据《中华人民共和国企业所得税法实施条 例》第四十条 企业发生的职工福利费支出,不超 过工资薪金总额14%的部分,准予扣除。 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。 2017年版企业所得税纳税 申报表(2024年度适用) 个人转让按揭任房 日导力的利息 可否在计算个税时扣除? BANK ...

Group 1: Departure Tax Policy - The departure tax refund policy allows foreign travelers to receive a refund of value-added tax (VAT) on eligible purchases made at designated tax refund stores upon leaving the country [1] - Travelers must meet specific conditions to enjoy the "immediate purchase and refund" service, including holding a credit card for pre-authorization and committing to leave within a specified timeframe [1] Group 2: Refundable Items - Refundable items are personal goods purchased by foreign travelers at tax refund stores that meet certain conditions, excluding prohibited and restricted items as listed by the government [2] - Items that are exempt from VAT and those specified by the Ministry of Finance, Customs, and the State Administration of Taxation are also not eligible for refunds [2] Group 3: Refund Conditions - To apply for a refund, foreign travelers must meet several conditions, including a minimum purchase amount of 200 RMB at the same store on the same day, the items must not have been used, and the purchase must be made within 90 days of departure [3] Group 4: Refund Amount - The refund amount is calculated based on the invoice amount (including VAT) with specific refund rates: 11% for items taxed at 13% and 8% for items taxed at 9%, minus any handling fees charged by the refund agency [4] Group 5: Refund Currency and Methods - Refunds are issued in RMB, with options for cash or bank transfer. For refunds exceeding 20,000 RMB, only bank transfer is permitted [4] Group 6: Refund Process - The refund process involves several steps: purchasing items, obtaining necessary documentation, customs verification, and submission to a tax refund agency for processing [5] - The "immediate purchase and refund" service includes additional steps such as credit card pre-authorization and receiving a prepayment equivalent to the refund amount [5]

Core Viewpoint - The article discusses the handling of abnormal VAT invoices, emphasizing the importance of compliance with tax regulations and the consequences of failing to address issues related to these invoices [9][10][11]. Group 1: Definition and Identification of Abnormal Invoices - Abnormal invoices are defined as those where the issuing enterprise has not fulfilled tax obligations and has evaded tax authority oversight [4]. - Tax authorities identify these enterprises through various methods, including on-site investigations and inquiries [4]. Group 2: Criteria for Abnormal VAT Invoices - A VAT invoice is classified as abnormal if the cumulative input tax amount from abnormal invoices accounts for 70% or more of the total input tax for the same period [5]. - Additionally, if the cumulative input tax from abnormal invoices exceeds 50,000 yuan, it is also classified as abnormal [5]. Group 3: Handling Procedures for Abnormal Invoices - For invoices that have not been declared for input tax deduction, the deduction is temporarily suspended [11]. - If the invoices have been declared, they must be treated as input tax to be reversed unless otherwise specified [11]. - In cases involving export tax refunds, if the refund has not been processed, the refund application is suspended; if it has been processed, the tax authority will recover the refunded amount [11]. Group 4: Employee Welfare Expenses - Employee welfare expenses, including health check costs, can be deducted from corporate income tax, provided they do not exceed 14% of the total salary expenses for the year [17]. - Companies must maintain separate accounts for employee welfare expenses to ensure accurate reporting and compliance with tax regulations [17][18].

Core Viewpoint - The article emphasizes the importance of accurate tax declaration during the liquidation process of a company, highlighting that mistakes can lead to overpayment of taxes or delays in deregistration [1]. Group 1: When to File Liquidation Tax Returns - Companies must file a liquidation tax return if they meet any of the following scenarios: dissolution by shareholder resolution, bankruptcy by court ruling, change from a limited company to an individual business, or relocation of registration to overseas [1]. - The liquidation filing must be completed within 60 days from the actual cessation of operations, and the tax return must be submitted within 15 days after the liquidation is completed [1]. Group 2: Key Steps in Liquidation Tax Filing - The liquidation process involves three core steps: determining the "liquidation period," which is treated as a separate tax year [1]. - Four key forms must be completed: 1. Main form for corporate liquidation income calculation 2. Schedule 1 for asset disposal income 3. Schedule 2 for liability settlement income 4. Schedule 3 for remaining property distribution [1]. Group 3: Example of Liquidation Tax Calculation - An example illustrates a company with a total asset value of 730,000 and liabilities of 400,000, leading to a taxable income of 100,000 after accounting for various gains and losses [2][3]. - The company must pay corporate income tax based on the calculated taxable income, with specific amounts detailed for both major shareholders [8]. Group 4: Policy References - The article cites several legal references, including the Corporate Income Tax Law and various notices from the Ministry of Finance and the State Administration of Taxation regarding corporate liquidation tax handling [10].

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].

Core Viewpoint - The article discusses the implementation of environmental protection tax on construction dust, detailing the calculation methods, tax obligations, and the impact of construction activities on dust emissions [4][5][6]. Tax Obligations - The construction dust environmental protection tax is calculated monthly and reported quarterly, with tax obligations starting from the actual commencement date of the project and ending upon completion [4]. - The tax amount is determined based on the construction area, dust emission coefficients, and any applicable reduction ratios based on regulatory evaluations [5][6]. Calculation Method - The formula for calculating dust emissions is based on the construction area (in square meters), the dust emission coefficient (in kilograms per square meter), and a reduction ratio that varies based on the project's compliance with dust pollution control measures [5][6]. - Specific coefficients for different types of construction projects are provided, such as 0.269 for residential buildings and 0.404 for municipal infrastructure [5]. Case Study - A case study illustrates the tax calculation for a real estate development project, showing how to determine the taxable amount based on the project's area, construction days, and evaluation results [6]. - For example, if a project has a construction area of 10,000 square meters and falls under a second-class evaluation with a 30% reduction, the tax calculation would reflect these parameters [6].

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].