欢迎扫描下方二维码关注： ^] 止 エ Ｘ ｸ ｸ ｻ ｻ ｻ ├ 戊 六 怖 ﾂ ⁄ Ｘ エ Ľ ⁄ 八 ├ ├ ├ ├ ├ Ї 〈 ┐ ┐ Ј 〈 照税收规定应在企业所得税前扣除而未扣 除或者少扣除的支出，企 专项申报 业做出专项申报及说明后, 准予追补至该项目发生年 度计算扣除,但追补确认 期限不得超过5年。 企业由于上述原因多缴的企业所得 税税款，可以在追补确认年度企业所得 税应纳税款中抵扣，不足抵扣的，可以 向以后年度递延抵扣或申请退税。 亏损企业追补确认以前年度未在企业 所得税前扣除的支出，或盈利企业经过追 补确认后出现亏损的，应首先调整该项支 出所属年度的亏损额，然后再按照弥补亏 损的原则计算以后年度多缴的企业所得税 款，并按前款规定处理。 第九条规定 本公告规定适用于2011年度及以后各 年度企业应纳税所得额的处理。 08 现行小型微利企业的企业所得税优惠内 容是什么? 根据《财政部 税务总局关于进一步支持 小微企业和个体工商户发展有关税费政策的 公告》（财政部 税务总局公告2023年第12 号）规定: 来源： 北京税务 2026年1月1日起,换购住房个税优惠政策 延续实施!同一城市1年内"先 ...

Group 1 - The article discusses the tax rates for contract tax on the transfer of land use rights and housing transactions, effective from December 1, 2024 [3][4][6] - For individuals purchasing their only residential property, the contract tax rate is reduced to 1% for properties of 140 square meters or less, and 1.5% for properties exceeding 140 square meters [3][4] - For individuals purchasing a second residential property, the contract tax rate is reduced to 1% for properties of 140 square meters or less, and 2% for properties exceeding 140 square meters [3][4] - The contract tax rate for third and subsequent residential properties is set at 3% [3][4] Group 2 - The article outlines the requirements for high-tech enterprises to enjoy tax incentives, including the need for registration for at least one year [7][8] - High-tech enterprises must meet specific criteria regarding R&D expenditure, personnel, and product sales to qualify for tax benefits [10][12] - If a high-tech enterprise undergoes significant changes, such as mergers or restructuring, it must report to the recognition authority within three months [13][14]