Core Viewpoint - The article emphasizes the importance of compliance with tax regulations, highlighting the risks associated with tax evasion and the consequences of issuing false invoices [8][10]. Group 1: Tax Compliance - Business owners are warned against using deceptive practices, such as registering individual businesses under friends' names to evade taxes, which constitutes tax evasion [8]. - The article references specific laws, including the Tax Collection and Administration Law, indicating that such actions can lead to criminal liability if deemed a crime [8][10]. Group 2: Invoice Management - It is noted that small-scale taxpayers can issue VAT special invoices under certain conditions, which allows for more flexibility in managing tax obligations [18]. - The article discusses the recent tax policy changes that benefit individual businesses, including a reduction in personal income tax for those with annual taxable income not exceeding 2 million yuan, effective from January 1, 2023, to December 31, 2027 [22]. Group 3: Tax Incentives - Individual businesses that have already benefited from certain tax incentives can still enjoy additional reductions under the "six taxes and two fees" policy, which allows for cumulative benefits [23][24]. - The order of applying these incentives is specified, indicating that the "six taxes and two fees" reductions are applied after other existing tax benefits [24].

欢迎扫描下方二维码关注： 来源： 北京税务 企业所得税 企业所得税投资收益怎么填？一图带你了解 享受企业所得税优惠"附报事项"有哪些？怎么填？ 我们有个项目研发失败了，研发费还能享受加计扣除政策吗？ 企业所得税预缴申报表附报事项"职工薪酬"栏次如何填写？ | 1 | 取得固债利息收入免征企业所得税 | 7 | 1 | | | --- | --- | --- | --- | --- | | 2 | 符合条件的居民企业之间的股息、红利等权益性投资收益免征企业 | | V | 汇缴申报填 | | | 所得税 | | | 写 A107011 | | 3 | 一般企业股息红利权益性投资收益免征企业所得税 | 1 | 1 | 汇缴申报填 | | | | | | 写 A107011 | | 4 | 进过沪花通投资 H股满12个月取得的股息红利所得免征企业所得 | 1 | | 汇缴申报填 | | | 歴 | | V | 号 A107011 | | 5 | 通过深港通投资 H 股满 12个月取得的股息红利所得免征企业所得 | 1 | > | 汇缴申报填 | | | િસ્ટ | | | 三 A107011 | | 6 | 股资 ...

欢迎扫描下方二维码关注： 来源：北京税务 供稿：北京顺义税务 关联内容 企业所得税 小微企业减免的增值税需要缴纳企业所得税吗 这些情形不得享受小微企业所得税优惠 季度预缴企业所得税时，研发费用能不能享受加计扣除 亏损企业能否享受小型微利企业所得税优惠政策 来源 北京税务 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。 "12366办税我帮您"回复 先说答案:不可以。 依据政策规定:销售商品、提供服务以及 从事其他经营活动的单位和个人，对外发生经 营业务收取款项,收款方应当向付款方开具发 票;特殊情况下,由付款方向收款方开具发 592 六六0 任何单位和个人不得有下列虚开发票行为 为他人、为自己开具与实际经营业务情况 不符的发票; 让他人为自己开具与实际经营业务情况不 符的发票; 介绍他人开具与实际经营业务情况不符的 发票。 同时,不符合规定的发票,不得作为财务 报销凭证，任何单位和个人有权拒收。 ...

欢迎扫描下方二维码关注： 划重点 不同于子女教育、赡养老人等可按月享受的专项附加扣除，大病医疗专项附加扣除是按自然年度核算，只能在次年3月-6月办理个人 所得税综合所得年度汇算清缴时填报享受。因为当年看病产生的医药费用，要到年度结束后才能统计出全年累计的自付金额，判断是否 达到1.5万元的起付线，所以没法提前确认下一年度的扣除信息 。纳税人在办理汇算清缴时，可通过个人所得税App填报相关信息。 我们收到不少网友留言咨询相关问题，今天，我们梳理了 一组 大病医疗 专项附加扣除热点问答，希望对您有所帮助！想了解具体政策 请查看 《最全！7项个税专项附加扣除一图搞定》 。 1.大病医疗专项附加扣除的扣除方式是怎样的 ？ 答： 在一个纳税年度内，纳税人发生的与基本医保相关的医药费用支出，扣除医保报销后个人负担（指医保目录范围内的自付部分） 累计超过15000元的部分，由纳税人 在办理年度汇算清缴时 ，在80000元限额内据实扣除。 2.纳税人配偶、子女的大病医疗支出是否可以在纳税人税前扣除 ？ 6.大病医疗支出中，纳税人年末住院，第二年年初出院，这种跨年度的医疗费用，如何计算扣除额？是分两个年度分别扣除吗 ？ 答： ...

Core Viewpoint - The article discusses the implications of tax regulations and the importance of compliance in business operations, highlighting the risks associated with tax evasion practices such as issuing false invoices [4]. Group 1: Tax Regulations - Small-scale taxpayers are exempt from value-added tax if their monthly sales do not exceed 100,000 [3]. - The article references the "Invoice Management Measures" of the People's Republic of China, which prohibits the issuance of false invoices and outlines penalties for violations, including fines ranging from 50,000 to 500,000 for amounts exceeding 10,000 [4]. Group 2: Compliance and Integrity - The importance of long-term business operations through compliance and honest tax payment is emphasized, suggesting that businesses should avoid engaging in practices that could lead to legal repercussions [4].

欢迎扫描下方二维码关注： 我的职场成长日记丨大促活动订单激增 发票额度"告急"怎么破？ 我的职场成长记丨"张冠李戴"的发票疑云 ⇧ 点 蓝字 关注 "蓝色柳林财税室" 返点我都准备好了， 就当帮个忙嘛,不会 让你们吃亏。 这我得问问 我们财务。 但是甲方这样开 肯定不行,这是 口 了 ， 就 没 有 点回旋的余地? 就没有 虚开发票! 老板,您知道《刑法》 第205条对虚开发票的 处罚吗? 《刑法》第二百零五条 虚开增值税专用发票或者虚开用 于骗取出口退税、抵扣税款的其 他发票的,处三年以下有期徒刑 或者拘役,并处二万元以上二十 万元以下罚金;虚开的税款数额 较大或者有其他严重情节的，处 三年以上十年以下有期徒刑，并 处五万元以上五十万元以下罚金; 虚开的税款数额巨大或者有其他 特别严重情节的，处十年以上有 期徒刑或者无期徒刑,并处五万 元以上五十万元以下罚金或者没 收财产。 不仅有可能受到刑事处罚， - B 上了税收违法"黑名单" ,以后 贷款、投标都受影响。 好吧好吧，那我跟 赵总好好解释。 赵总，不好意思，这个"小忙" 我们帮不了，做生意嘛，还是要 稳扎稳打，虚开发票的风险您可 得好好掂量掂量! URE ...

Core Viewpoint - The tax authorities are intensifying efforts to crack down on tax-related intermediaries involved in illegal activities such as issuing false invoices to help businesses evade taxes and profit from fraudulent schemes [1][4]. Group 1: Cases of Tax Intermediaries - The tax authorities disclosed 8 cases of tax intermediary violations, with over 18 typical cases exposed this year, signaling a strong crackdown on the industry [1][4]. - Shenzhen Caizhi Hengtong Enterprise Management Consulting Co., Ltd. helped Shenzhen Dingxin Private Equity Fund Management Co., Ltd. evade taxes by providing 52 false VAT invoices, resulting in a tax shortfall of 11.87 million yuan and illegal profits of 840,800 yuan [2]. - Wuhan Ruiqi Biological Engineering Co., Ltd. engaged in tax evasion by purchasing ordinary VAT invoices through intermediaries, leading to the establishment of 29 shell companies that issued 504 false invoices totaling 260 million yuan [2]. Group 2: Legal Consequences and Penalties - Tianjin Changze Financial Management Co., Ltd. was found to have issued 2,643 false ordinary VAT invoices and 2,331 special VAT invoices, with total amounts of 160 million yuan and 130 million yuan respectively [3]. - The tax authorities imposed penalties including the confiscation of illegal gains and fines up to three times the amount of tax evaded, with Shenzhen Caizhi Hengtong facing a fine of 5.93 million yuan, seven times its illegal profits [3]. - Tax intermediaries and responsible individuals involved in criminal activities may face severe legal actions, including being classified as untrustworthy entities, which will affect their ability to conduct tax-related business [3][4]. Group 3: Industry Regulations and Future Actions - The tax authorities emphasize the importance of compliance and integrity among tax service providers, urging them to offer legitimate services to ensure sustainable industry development [4]. - Businesses are advised to carefully select tax service providers and remain vigilant against illegal practices that could harm their interests [4]. - The tax authorities will continue to support and regulate the tax service industry while strictly investigating collusion between tax personnel and illegal intermediaries [4].

Group 1 - A fruit store in Ningbo was fined 50,000 yuan for issuing 28 false invoices to Tian Shi Li Pharmaceutical Group Co., Ltd. and Tian Shi Li Di Yi Pharmaceutical Co., Ltd. [1][7] - The total amount of the false invoices was 66,800.04 yuan, which included both the price and tax [7]. - The tax authority confiscated illegal income of 6,206 yuan from the fruit store in addition to the fine [7][8]. Group 2 - Tian Shi Li Pharmaceutical Group Co., Ltd. is a publicly listed pharmaceutical company in A-shares, while Tian Shi Li Di Yi Pharmaceutical Co., Ltd. is its wholly-owned subsidiary [7]. - The case raises questions about the authenticity of transactions between the fruit store and the pharmaceutical companies, as the nature of their business dealings remains unclear [7].

Group 1 - The article discusses various scenarios of fraudulent invoice issuance, highlighting the illegal practices involved in creating invoices that do not reflect actual business transactions [3][5][7] - It emphasizes the role of intermediaries, such as "Li Ge," who facilitate these fraudulent activities by connecting parties intending to issue false invoices [6][7] - The article outlines specific cases where companies engage in tax evasion by purchasing inflated invoices from illegal intermediaries to reduce their tax liabilities [5][6] Group 2 - The article provides information on the preferential policies for the employment security fund for disabled individuals in Qingdao, effective from January 1, 2023, to December 31, 2027 [14][15] - It details the calculation methods for the employment security fund based on the employment ratio of disabled individuals, with specific percentages for different employment levels [14] - The article mentions that small and micro enterprises with 30 or fewer employees are exempt from paying the employment security fund during the same period [15] Group 3 - The article explains the tax implications for companies receiving rental income, particularly regarding the timing of tax obligations for value-added tax and corporate income tax [16][17] - It clarifies that rental income received in advance for multiple years must be reported and taxed in the month it is received [16] - The article also discusses the possibility of spreading the recognition of rental income over the lease term for tax purposes, in accordance with relevant tax regulations [17]

Group 1 - The article highlights the illegal practice of purchasing VAT invoices through "invoice fees," which can lead to serious legal consequences for companies involved [3] - Companies that accept fraudulent invoices may face administrative penalties and, if deemed criminal, could be subject to criminal prosecution [3] Group 2 - The article provides a warning about the risks associated with tax evasion and the importance of compliance with tax regulations [3]