Core Viewpoint - The article discusses the key points and risks associated with the recognition of high-tech enterprises, emphasizing the importance of meeting specific criteria related to intellectual property, revenue classification, R&D expenses, and personnel qualifications [4][5][6]. Group 1: Intellectual Property Requirements - Companies must possess ownership of intellectual property that plays a core supporting role in their main products or services, obtained through various means such as independent research and development, transfer, or acquisition [4]. - Evaluation indicators for intellectual property include the advanced nature of technology, its core support role, the number of intellectual properties, and the method of acquisition [4]. Group 2: Revenue Classification - High-tech product or service revenue must accurately reflect income derived from R&D and related technological innovations, excluding non-high-tech product revenues [5]. - Technical income includes revenue from technology transfer, technical services, and commissioned research and development [5]. Group 3: R&D Expense Standards - Companies must ensure that their R&D expenses meet specific ratios relative to total sales revenue over the past three accounting years to qualify for high-tech status [6]. - The required ratios vary based on the company's sales revenue, with specific thresholds for different revenue brackets [6]. Group 4: R&D Expense Accounting - Companies must accurately categorize external R&D expenses and ensure that other expenses do not exceed 20% of total R&D expenses to avoid miscalculations [6]. - A detailed auxiliary account for R&D expenses must be established to provide clear accounting records [6]. Group 5: Personnel and Reporting Requirements - The definition of scientific and technological personnel must be clear, including only those directly involved in R&D activities [6]. - Companies are required to report any significant changes, such as name changes or structural reorganizations, to the relevant authorities within three months [6].

Group 1 - The article provides guidance on how to apply for the "data download function" for withholding clients in the electronic tax bureau, emphasizing the need for personal income tax filing permissions [1][6]. - It highlights that the data download function is only available for data within the last two years and must be performed on a computer that has not previously collected personnel information or filed declarations [6][4]. - The article mentions that the data download permission is valid for 72 hours after activation, urging users to complete their downloads within this timeframe [1][6]. Group 2 - It explains the process for logging into the natural person electronic tax bureau using the personal income tax app credentials, including the option for QR code login [3]. - The article details the steps to collect personnel information, including a prompt to download previously submitted personnel data if none has been collected yet [3]. - It provides instructions for querying unit declaration records, including how to view detailed declaration data by entering a verification code [4].

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 ...

Core Viewpoint - The article discusses the introduction of convenient third-party payment methods for social insurance fee payments, allowing small and micro enterprises to use platforms like Alipay and WeChat for easier transactions [1][16]. Group 1: Steps for Social Insurance Fee Payment - Step 1: Employers log into the new electronic tax bureau and navigate to the "Unit Social Insurance Fee Declaration" module [2]. - Step 2: After completing the declaration and verifying the information, employers click "Submit Declaration" [3]. - Step 3: The system automatically redirects to the payment interface, where the "Third-party Payment" option is selected [4]. - Step 4: Employers can use platforms like Cloud Flash Payment, Alipay, or WeChat to scan a QR code for online payment [5][14]. - Step 5: Upon successful payment, the system displays a "Payment Successful" message [6][15]. Group 2: Social Insurance Fee Management Client - Step 1: Employers log into the social insurance fee management client, click on "Social Insurance Fee Declaration" and refresh the data [8]. - Step 2: After confirming the declaration information, employers select the data to be declared and click "Submit Declaration" [10]. - Step 3: In the payment interface, employers select the "Scan Payment" option [12]. Group 3: Common Questions and Answers - Question: How to handle new insured personnel after the social insurance fee has been declared? Answer: The additional personnel can be declared separately without needing to void the previous declaration [18]. - Question: What to do if the payment status shows "Processing"? Answer: Employers can refresh the payment status in the "Declaration Record" section [18]. - Question: How to pay for social insurance fees for new employees? Answer: Use the "Annual Payment Wage Declaration" function in the management client to declare and pay for new employees [18].

Core Viewpoint - The article discusses the depreciation of fixed assets and its implications for tax calculations, emphasizing the importance of understanding which assets can be depreciated and the associated tax benefits [6][16]. Group 1: Depreciation of Fixed Assets - Depreciation begins from the month the asset is put into use, and the cost of the asset is accounted for in the financial statements [5]. - Fixed asset depreciation can be deducted from income when calculating taxable profits, thereby reducing tax liabilities [6]. - Certain fixed assets are not eligible for depreciation deductions, including unused assets, leased assets, and assets unrelated to business activities [7]. Group 2: Tax Benefits for High-tech and Small Micro Enterprises - High-tech enterprises can benefit from a reduced corporate income tax rate of 15% as per the Corporate Income Tax Law [16]. - Small micro enterprises with an annual taxable income not exceeding 3 million yuan can enjoy a preferential tax rate of 20% [16]. - High-tech enterprises that also qualify as small micro enterprises cannot simultaneously enjoy both tax benefits; they must choose the more favorable option [17][19].

Core Viewpoint - Technological innovation is identified as a core element for developing new productive forces, with tax incentives playing a crucial role in supporting enterprise innovation and development [1][2]. Group 1: Tax Incentives and Support - The tax authorities in Nanping City have focused on implementing policies such as R&D expense deductions and tax benefits for high-tech enterprises, providing detailed tax services to stimulate innovation [1]. - Fujian Renhong Pharmaceutical Chemical Co., Ltd. benefited from a tax deduction of 5.68 million yuan last year, which was reinvested into key technology and innovation projects [1]. - Guoyi Technology (Nanping) Co., Ltd. has initiated production of automated equipment with an expected annual output of 1,000 sets and a projected value of approximately 300 million yuan [2]. Group 2: R&D Expense Management - Shaowu City’s Ronghui Chemical Co., Ltd. reported that R&D expenses accounted for 6.61% of sales revenue, benefiting from tax incentives [2]. - The Shaowu tax bureau has established a comprehensive management mechanism to assist enterprises in the entire process of R&D expense deductions, providing tailored service plans [2]. - Wuyishan and Songxi tax bureaus have implemented communication mechanisms and comprehensive guidance to help high-tech enterprises navigate complex tax policies [2]. Group 3: Future Focus - The tax authorities in Nanping City plan to continue focusing on the development needs of technology-based enterprises, enhancing support for technological R&D and tax incentives to accelerate high-quality development [3].

Core Viewpoint - The article discusses various tax policies and regulations related to corporate income tax, particularly focusing on small and micro enterprises, high-tech enterprises, and the treatment of government subsidies [2][4][8]. Group 1: Tax Incentives for Small and Micro Enterprises - Small and micro enterprises can choose to apply either the preferential tax rate for small enterprises or the 15% tax rate under the Western Development policy, but they cannot combine these benefits [2][3]. - Branch offices that do not have legal person status must consolidate their income with the parent company for tax calculations and can enjoy relevant tax incentives [4][5]. Group 2: Asset Loss Deductions - Actual asset losses should be reported in the year they occur and are accounted for, while statutory asset losses must meet specific criteria before being reported [6]. - Companies only need to submit the annual tax return form for asset loss deductions without providing additional documentation to tax authorities, but they must keep relevant records for reference [6]. Group 3: High-Tech Enterprise Tax Rates - High-tech enterprises can prepay corporate income tax at a rate of 15% in the year their qualification expires, but must pay any outstanding taxes if they do not requalify by year-end [7][8]. Group 4: Government Subsidies and Tax Implications - Government subsidies received by enterprises, except for those that require repayment, must be included in the total income for the year. Certain approved subsidies can be excluded from taxable income [8][10].