自产农产品免征增值税

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企业和员工之间达成协议,由企业承担员工工资的个税,该部分由企业负担的个人所得税企业是否可以扣除?
蓝色柳林财税室· 2025-09-22 00:57
欢迎扫描下方二维码关注: 感谢您 抽出 · 来阅读 END 推 荐 阅 读 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。 球是高新技不企业。 回印 又符合软件生产企业和集 成电路生产企业定期减半 征收企业所得税优惠条件 的, 应如何享受优惠? 居民企业被认定为高新 技术企业,同时又符合软件 生产企业和集成电路生产企 业定期减半征收企业所得税 优惠条件的: 可以选择适用高新技术 企业的15%税率; 企业逾期代扣代缴员工工资薪金个税产生的滞纳金是否可以在计算企业所得税应纳税所得额时扣除? 取得未开票收入如何填报增值税申报表? 境内货物多式联运的印花税计税依据怎么确定? 因应税凭证列明的增值税税款计算错误,对计税依据有什么影响? √ 也可以选择依照25%的 法定税率减半征税; 来源青海税务 ▲ 注意事项 × 另第点一 只要销售农产品即可免税,包括外购 或加工后的产品。 V TE解 农业生产者销售的自产 ...
个人消费者索取发票要提供身份证号吗?
蓝色柳林财税室· 2025-09-21 13:26
欢迎扫描下方二维码关注: 张女士 我买东西时想索取发票,商家让我提供身份证号,这合理吗? 一般情况下个人消费者索取发票是不需要提供身份证号的,但是也有特殊情况,让我们来看看政策是怎 么规定的吧。 税务人员 政策规定 根据 《国家税务总局关于进一步优化营改增纳税服务工作的通知》(税总发〔2016〕75号)第十八条 规定,个人消费者购买货物、劳务、服 务、无形资产或不动产,索取增值税普通发票时,不需要向销售方提供纳税人识别号、地址电话、开户行及账号信息,也不需要提供相关证件或其 他证明材料。 但如果是开具数电发票的话,并要求能将发票归集在 个人票夹 中展示,是需要提供姓名和身份证号码的。 根据国家税务总局 电子发票平台 提示,如受票方(发票抬头)为自然人,并要求能将 发票归集 在个人票夹中展示,需要提供姓名及身份证号 (自然人纳税人识别号)。 什么是个人票夹? 相关链接 (04). 警惕!这些情形属于虚开发票行为! 来源:国家税务总局临沂市税务局 国家税务总局临沂沂河新区税务局 编发: 国家税 务总局山东省税务局办公室 制作: 郭 瑜 自然人登录本人的 个人所得税APP ,在 "发票管理" 中找到 "我的票夹" ...
【轻松办税】如何在个人所得税App申报其他经营所得?操作步骤
蓝色柳林财税室· 2025-09-18 01:16
Group 1 - The article provides a detailed guide on how individuals, excluding certain business types, can declare their operating income for personal income tax using the Personal Income Tax App [2][4][5] - It outlines the steps for declaring other operating income (A form), including logging into the app, selecting the tax year, entering total income and costs, and submitting the declaration [4][5][6] - The article emphasizes the importance of accurately filling in income, costs, and any applicable tax adjustments, as well as the option to claim deductions for previous losses and donations [5][8][9] Group 2 - After completing the A form, individuals must submit the B form by March 31 of the following year, following a similar process of logging in and entering required information [5][6][7] - The B form requires additional details such as tax adjustments and the option to claim previous losses, ensuring that all calculations are verified before submission [8][9] - The article highlights the need for individuals to differentiate between taxable and non-taxable income, particularly in the context of agricultural products and their tax exemptions [13][20][24]
你问我答 | 电子税务局如何预约缴纳税款?操作步骤
蓝色柳林财税室· 2025-09-17 08:19
欢迎扫描下方二维码关注: 1.以企业业务身份登录电子税务局网页版。 2.成功登录后,依次点击【我要办税】→【税费申报及缴纳】→【税费缴纳】。 3.系统跳转至"税费缴纳"界面,勾选需要预约缴款的信息, 选择【三方协议缴款】,点击【预约缴款】。 4.系统弹出"预约缴款"界面,选择预约缴款日期,确认缴款期限、三方协议信息无误后,点击【确定】。 5.系统弹出提示,点击【确认】,系统跳转至"已预约扣款信息"界面,确认预约扣款时间后,即可关闭操作界面,预约缴款操作完成。 6.如果需要修改预约扣款日期,可在"已预约扣款信息"界面选择对应的信息,点击【修改】。系统弹出"预约缴款"界面,选择要修改的缴款日期后点 击【确定】。 7.如果需要删除预约扣款信息,可在"已预约扣款信息"界面选择对应的信息,点击【删除】。系统弹出提示:"请确认是否删除本次预约?"点击【确 定】,即可完成已预约扣款的删除操作。 来源:国家税务总局菏泽市税务局 国家税务总 局郓城县税务局 审核:国家税 务总局山东 省税务局征管和科技发展处 编发: 国家税 务总局山东省税务局办公室 项目负责:李俊 杰 制作: 李俊杰 李 辉 李 欣 编审:王 羽 纪孟君 李国 ...
自产自销农产品,需要缴纳增值税吗?
蓝色柳林财税室· 2025-09-02 11:01
Core Viewpoint - The article discusses the tax implications for agricultural producers selling their products, specifically focusing on the exemption from value-added tax (VAT) for primary agricultural products and the taxation of processed products like canned oranges. Group 1: Tax Exemption for Agricultural Products - Agricultural producers selling their self-produced agricultural products are exempt from VAT according to the relevant regulations [4][5]. - The policy references include the "Interim Regulations on Value-Added Tax of the People's Republic of China" and the "Notice on the Scope of Taxation for Agricultural Products" [4]. Group 2: Processing and Taxation of Canned Products - Processing primary agricultural products into canned goods, such as orange cans, is subject to a VAT rate of 13% [5]. - The sale of processed products does not qualify for the same tax exemption as primary products, indicating a clear distinction in tax treatment [4][5]. Group 3: Cost Management through Agricultural Product Purchase - Purchasing oranges from farmers for processing can help manage costs, as agricultural product purchase invoices can be used to deduct input tax [5]. - The invoices can also be used as a cost for income tax purposes, thereby reducing overall expenses [5]. Group 4: Invoice Issuance for Agricultural Purchases - Agricultural product purchase invoices are essential for tax deductions and must be issued correctly to ensure compliance with tax regulations [5].