欢迎扫描下方二维码关注： 增值税 你问我答（一） 自2026年1月1日起，《中华人民共和国增值税法》施行，配套法规《中华人民共和国增值税法实施条例》同步施行。增值税法及其 实施条例的正式施行，引起社会各界高度关注。为给纳税人提供专业准确的政策解答，《中国税务》编辑部邀请了上海德勤税务师事务 所的专业人士答疑解惑，帮助读者准确理解适用增值税政策。 纳税人和征税范围类 问：哪些情形应缴纳增值税？ 依据增值税法第三条规定，在中华人民共和国境内（以下简称境内）销售货物、服务、无形资产、不动产（以下称应税交易），以及进口货 物的单位和个人（包括个体工商户），为增值税的纳税人，应当依照增值税法规定计算缴纳增值税。销售货物、服务、无形资产、不动产，是指 有偿转让货物、不动产的所有权，有偿提供服务，有偿转让无形资产的所有权或者使用权。 依据增值税法实施条例第二条规定，增值税法第三条所称货物，包括有形动产、电力、热力、气体等。增值税法第三条所称服务，包括交通 运输服务、邮政服务、电信服务、建筑服务、金融服务，以及信息技术服务、文化体育服务、鉴证咨询服务等生产生活服务。增值税法第三条所 称无形资产，是指不具实物形态，但能带来经济 ...

Core Insights - In 2025, Shaanxi aims to enhance law enforcement collaboration across provincial and municipal levels, targeting 2,678 cases related to "two products and one device" (drugs, cosmetics, and medical devices) and transferring 56 cases to judicial authorities [1] Group 1: Regulatory Focus - Shaanxi's regulatory efforts have concentrated on high-risk enterprises, high-risk products, and critical production processes, ensuring compliance with drug quality management standards [1] - The province has implemented a "rectification follow-up" mechanism to track the compliance of enterprises with corrective actions [1] Group 2: Online Sales Regulation - To address challenges posed by online drug sales, Shaanxi has strengthened integrated supervision of online and offline sales, emphasizing corporate responsibility [1] - The province is focusing on cracking down on illegal online drug sales, including unqualified sales and prescription drugs sold without prescriptions [1] Group 3: Regulatory Efficiency - Shaanxi is promoting service-oriented law enforcement in drug regulation, allowing for leniency in minor violations through a "first violation not penalized" list [1] - The province is also piloting reforms to optimize the review and approval process for supplementary drug applications [1] Group 4: Future Initiatives - Shaanxi plans to enhance high-level regulation throughout the drug lifecycle, continuing initiatives such as the "clean source" action in drug operations and a three-year improvement plan for cosmetic production quality management systems [2]

Core Viewpoint - The regulatory authorities in the Yangtze River Delta region have jointly released a set of typical cases to standardize the exercise of enforcement discretion in market regulation, aiming to enhance the business environment and stimulate the vitality of enterprises [1][2]. Group 1: Enforcement Discretion Cases - A total of 12 typical cases were published, covering various enforcement areas such as unfair competition, pricing, food safety, advertising, special equipment safety, and trademark infringement [1]. - The new regulations, effective from February 1, further unify and standardize the criteria for exempting or reducing penalties for minor violations, promoting a balanced approach to administrative enforcement [1]. Group 2: Heavy Penalty Case - A pharmaceutical company was heavily penalized for commercial bribery, with a fine of 2.4 million yuan due to its involvement in paying kickbacks to hospital staff to maintain sales of a specific drug [2]. - The company failed to provide necessary financial data during the investigation, which hindered the enforcement process [2]. Group 3: No Penalty Cases - A restaurant was not penalized for selling cold dishes without the required license, as it was a first-time violation, and the business took corrective actions promptly [3]. - A supermarket was also not penalized for selling expired food, as the violation was minor, and the business cooperated with the investigation and destroyed the expired products [4].

Core Viewpoint - The article discusses the importance of timely filing financial and accounting system records with tax authorities and outlines the process for both first-time and subsequent filings through the electronic tax bureau [1]. Group 1: Filing Requirements - Taxpayers must submit their financial and accounting system information to tax authorities within 15 days of reporting their tax-related identity information [1]. - Failure to comply may result in fines ranging from 2,000 to 10,000 yuan, depending on the severity of the violation [1]. Group 2: First-Time Filing Process - For first-time filings, the system will auto-fill some information based on the taxpayer's registered tax information, which must be verified and supplemented with additional details [4]. - Taxpayers need to select the appropriate types of financial statements and reporting deadlines based on their actual accounting practices before submitting the information [4]. Group 3: Subsequent Filing Process - For subsequent filings, the system will display the currently effective record, allowing taxpayers to modify their accounting system information as needed [5]. - New records must have a start date that directly follows the end date of the previous record, and they cannot overlap with periods for which tax returns have already been filed [5].

Group 1 - From January 1, 2018, companies qualifying as high-tech enterprises or technology-based small and medium-sized enterprises can carry forward their unabsorbed losses from the previous five years to offset future profits, with the carryforward period extended from five years to ten years [2] - Integrated circuit production companies that meet national encouragement criteria can also carry forward unabsorbed losses from the previous five tax years for a maximum of ten years [3] - For industries significantly affected by the pandemic, such as transportation, catering, accommodation, and tourism, the carryforward period for losses incurred in 2020 is extended from five years to eight years [4][5] Group 2 - Companies in the affected industries must ensure that their main business income accounts for more than 50% of total income (excluding non-taxable income and investment income) to qualify for the extended loss carryforward policy [5] - Affected companies must submit a declaration through the electronic tax bureau during the 2020 corporate income tax settlement to apply for the extended loss carryforward policy [7] - The film industry, specifically companies involved in film production, distribution, and screening, can also carry forward losses from 2020 for up to eight years [9][11]

欢迎扫描下方二维码关注： 人员状态修改方法如下: ▶ 1.若需修改单个人员信息：双击打开需 修改的人员，修改上方【人员状态】后保存 即可。 little=" , stat I. ROAD WANTA FREE HI V | HFRANK | | FAN ts 1236 S 1736 ▶ 2.若需修改多个人员信息：可以勾选需修 改人员，点击右上方【更多操作】-【批量修 改】-待修改属性选择【人员状态】，选择 【正常】/【非正常】后，点击【修改】，也 可以导出人员，在表格中修改状态后再导入更 新。 를 받고 있 12366 8 1236 ter 12366 下一步, 服务院 支持单位：佛山市税务局 来源广东税务 欢迎扫描下方二维码关注： 当然了! 必须要是1.首次发生清单内事项; 2.违法行为轻微;3.要在对应期限内主动及时改 正，同时符合这三个条件，可以不予行政处罚。 比如,某企业2025年5月属期个人所得税 (工资薪金所得) 逾期申报，应申报日期为 2025-06-16，责令改正期限7天,企业于 2025-06-19完成补申报，属于责令限期内改正， 且此违法行为系该企业一年内首次违法,故适用 首违不罚规则，不 ...

Group 1 - The article discusses the reporting requirements for corporate income tax in China, specifically focusing on the declaration of employee compensation that is included in cost expenses [3][5] - It clarifies that when filing the corporate income tax for the fourth quarter, companies must report cumulative data from January to December for employee compensation that has been accounted for in cost expenses [3][5] - The article emphasizes that corporate income tax is calculated annually, and quarterly prepayments are based on the cumulative operational situation of the year [3][5] Group 2 - The article mentions the "first violation not punished" policy, which allows taxpayers to avoid administrative penalties for minor infractions if they correct the issue proactively within a specified timeframe [12][13] - It outlines the conditions under which this policy applies, including that the violation must be the first occurrence, the behavior must be minor, and the correction must be made within the designated period [12][13] - Examples of infractions that can qualify for this policy include late tax filings and improper bookkeeping practices [12][13]

欢迎扫描下方二维码关注： 内蒙古自治区财政厅 国家税务总局内蒙古自治区税务局 关于确认呼和浩特市回民区红十字会等二十五户群众团体公益性捐赠税前扣除资格的公告 来源：内蒙古税务 编发：纳税服务和宣传中心 责编：晨阳 编审：塔娜 链接： 内蒙古自治区财政厅 国家税务总局内蒙古自治区税务局关于确认呼和浩特市回民区红十字会等二十五户群众团体公益性捐赠税前扣除资格的公告 来源内蒙古税务 根据《中华人民共和国企业所得税法》及《中华人民共和国企业所得税法实施条例》有关规定，按照《财政部 税务总局 关于通过公益性群众团体的公益性捐赠税前扣除有关事项的公告》（财政部 税务总局公告2021年第20号）有关要求，现将 符合公益性捐赠税前扣除资格的群众团体名单公告如下。 符合2025-2027年度公益性捐赠税前扣除资格的群众团体名单 1.呼和浩特市回民区红十字会 2.开鲁县红十字会 3.库伦旗红十字会 4.莫力达瓦达斡尔族自治旗红十字会 5.包头市九原区红十字会 6.凉城县红十字会 7.突泉县红十字会 8.林西县红十字会 9.卓资县红十字会 10.翁牛特旗红十字会 11.内蒙古自治区扎赉特旗红十字会 12.新巴尔虎左旗红十字会 13 ...

Core Viewpoint - The National Market Supervision Administration has introduced a list of typical cases applicable to the "first violation not punished, minor violations exempted" system, aiming to alleviate the burden on businesses and enhance regulatory transparency and credibility [1][2]. Group 1: Regulatory Changes - The new list specifies that 8 types of first-time violations and 4 types of minor violations will be exempt from administrative penalties, addressing previous concerns about inconsistent enforcement and heavy penalties for minor infractions [1]. - The core value of the list is to clearly delineate between leniency and strictness, with "first violation not punished" contingent on no similar violations in the past two years, and "minor violations exempted" requiring light consequences and timely corrections [1][2]. Group 2: Impact on Businesses - The introduction of this list is seen as a way to relieve small and micro enterprises from unnecessary burdens, allowing them to focus more on innovation and operations without the fear of severe penalties for unintentional minor violations [2]. - The clear boundaries set by the list serve as a guideline for enforcement, helping to unify standards across regions and ensuring that regulatory practices are consistent nationwide [2]. Group 3: Enforcement and Compliance - The detailed nature of the list reflects a move towards more refined and humane enforcement, transforming abstract legal principles into actionable guidelines while maintaining public interest [2]. - To ensure the long-term effectiveness of the exemption list, a multi-faceted governance system involving corporate self-discipline, standardized enforcement, and public oversight is necessary [2][3].

Core Viewpoint - The article discusses the principle of "first violation not punished" in administrative law, emphasizing its significance in promoting compliance and improving the business environment [2][10]. Group 1: Legal Basis of "First Violation Not Punished" - The revised Administrative Penalty Law of 2021 allows for no administrative punishment for minor violations that are corrected promptly, particularly for first-time offenders [2][3]. - The law aims to combine punishment with education, encouraging compliance rather than merely penalizing violations [2][3]. Group 2: Conditions for Application - Three conditions must be met for the application of "first violation not punished": it must be a first violation, the harmful consequences must be minor, and the violation must be corrected promptly [3][4]. - The law provides discretionary power to administrative agencies to decide on punishment based on specific circumstances [3][4]. Group 3: Definition of First Violation - "First violation" is defined as the first instance of a specific type of violation by an administrative subject, with a relative approach to defining what constitutes a first occurrence [4][5]. - The law specifies a two-year period for violations to be considered "first," extendable to five years for serious cases involving public health and safety [4][5]. Group 4: Criteria for Harmful Consequences - The assessment of harmful consequences focuses on the actual threat or harm to public health, considering factors such as consumer health damage and the extent of harm [7][8]. - The determination of whether consequences are minor should rely on objective criteria rather than subjective judgment [7][8]. Group 5: Timely Correction - Timely correction is defined as the proactive rectification of violations before formal investigation by regulatory authorities [8][9]. - The criteria for timely correction include ceasing the illegal activity and cooperating with administrative investigations [8][9]. Group 6: Evidence for Initial Violation - Evidence for determining a first violation should be collected comprehensively, including both incriminating and exculpatory evidence [9][10]. - The responsibility for proving a first violation should not solely fall on the administrative subject, reflecting a shift towards fairer enforcement practices [9][10]. Group 7: Other Considerations - Even when "first violation not punished" is applied, the violation itself remains legally recognized as unlawful [9][10]. - Administrative authorities must document the decision not to impose penalties and provide guidance for corrective actions to ensure transparency and accountability [9][10].