欢迎扫描下方二维码关注： ⇧ 点 蓝字 关注 "蓝色柳林财税室" 不是白用! 这部分材料费用是 可以正常计入研发费用或产品 成本，只是不能享受研发费用 加计扣除。 (那这部分材料费就白用了? 如果现在我们没有归集清楚，未来 出问题，不仅要把少交的税补上, 还要按天计算缴纳滞纳金,搞不好 还影响公司纳税信用评级,真是得 不偿失! 懂了懂了! 我这就去把要卖的 那批研发样品材料清单,单独 拎出来列清楚! （是的，技术要突破，合规更是生命线! IT 目 企业转让股权收入 应于转让协议生效、且 完成股权变更手续时,确认 收入的实现。 转让股权收入扣除 来源：云南税务 供稿：文山税务 制图： 李忠颖 来源云南税务 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。 根据《国家税务总局关于贯彻落实企业 所得税法若干税收问题的通知》（国税函 〔2010〕79号〕第三条规定: 为取得该股权所发生的成本后，为股权 转让 ...

Group 1 - The article emphasizes the promotion of inclusive finance development and encourages social forces to increase donations for rural revitalization [3] - It states that foreign donors are exempt from import value-added tax for charitable materials donated directly for charitable purposes [3][10] - The article outlines the types of charitable activities that qualify for donations, including poverty alleviation, education promotion, environmental protection, and other public interest activities [4][5][6] Group 2 - It defines foreign donors as individuals or organizations outside the People's Republic of China [6] - The recipients of donations include government departments, recognized charitable organizations, and social groups registered with the Ministry of Civil Affairs [6][9] - The article specifies the types of materials that can be donated for charitable purposes, such as clothing, food, medical supplies, educational materials, and environmental protection instruments [8][9] Group 3 - It details the process for tax exemption on imported donated materials, which requires the recipient to apply to customs for tax exemption procedures [9][10] - The donated materials must be unused and not include prohibited items that could harm the environment or public health [9] - The article mentions that approved tax-exempt donated materials must be used and managed according to relevant laws and regulations [10]