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].