Core Points - The article discusses various tax exemptions and deductions available for enterprises, particularly focusing on corporate income tax benefits for innovative and non-profit organizations [2][3]. - It highlights the integration of tax reduction items into the main tax declaration form for the 2024 corporate income tax settlement [3]. Tax Exemptions - Income from certain investments, such as CDRs and local government bonds, is exempt from corporate income tax [2]. - Non-profit organizations and specific funds, like the China Clean Development Mechanism Fund, also enjoy tax exemptions [2]. - Interest income from railway bonds is subject to a 50% reduction in corporate income tax [2]. Tax Deductions - Enterprises can deduct R&D expenses at a rate of 100%, with specific industries like integrated circuits and industrial mother machines eligible for a 120% deduction [2]. - Expenses related to creative design activities for innovative products can also be deducted, with similar rates applicable [2]. - Wages paid to disabled employees can be deducted at 100% when calculating taxable income [2]. Reporting Changes - The 2024 corporate income tax declaration will consolidate tax reduction items into the main form, allowing taxpayers to report specific exemptions and deductions in designated lines [3]. - Taxpayers can report multiple eligible items but must ensure each item is reported only once [3]. - Special provisions exist for small and micro enterprises, high-tech enterprises, and specific industries, allowing for reduced tax rates or exemptions [3].

Group 1 - Gansu Provincial Taxation Bureau focuses on creating a fair and transparent tax environment to support enterprises in compliant operations and high-quality development [1] - The A-level tax credit serves as a "golden signboard" for enterprises, enhancing their competitiveness and enabling access to various tax benefits [2][3] - The implementation of "credit+" joint incentives for A-level taxpayers includes services like green channels and priority tax refunds, promoting a culture of honest tax payment [2] Group 2 - Gansu tax authorities adopt a dual approach of "policy delivery + precise guidance" to help enterprises enjoy tax benefits and reduce tax-related risks [4] - The establishment of dynamic records by tax authorities aids in providing personalized services to enterprises, ensuring they can effectively utilize tax incentives [5] - The promotion of compliance awareness through case studies and legal education enhances enterprises' understanding of tax laws and the importance of compliance [6] Group 3 - The collaboration between tax authorities and financial institutions through "tax credit loans" provides significant financing support for compliant enterprises [3][5] - The training programs for tax service intermediaries aim to standardize practices and enhance compliance within the sector, fostering a healthy service market [7]

欢迎扫描下方二维码关注： 国 家税 务 总 局 北京 市 税务局 涉税 专业服务机构及涉税服 务人员信用码操作手册 01 通告内容 国家税务总局北京市税务局关于推广应用涉税专业服务机构及涉税服务人员信用码的通告 为进一步促进涉税专业服务行业健康发展，优化涉税专业服务市场环境，引导涉税专业服务机构及涉税服务人 员增强诚信意识，助力社会信用体系建设，国家税务总局北京市税务局决定在全市推广应用涉税专业服务信用码。 现将有关事项通告如下： 一、信用码介绍 涉税专业服务信用码是由税务机关依托归集的涉税专业服务机构及其涉税服务人员基本信息和信用信息，对其 赋予的专属二维码。 涉税专业服务机构信用码的赋码对象为已采集涉税专业服务基本信息的涉税专业服务机构。涉税服务人员信用 码的赋码对象为在涉税专业服务机构任职或受雇，提供涉税专业服务的人员。 涉税专业服务机构信用码标识机构和个人当前信用状况，用户扫码后展示涉税专业服务机构或个人当前基本情 况、涉税专业服务信用及行业自律管理等情况。 二、信用码获取 涉税专业服务机构法定代表人、财务负责人等具有管理权限的人员可登录电子税务局一键生成涉税专业服务机 构信用码。涉税服务人员可登录自 ...

Group 1 - The event organized by the Henan Provincial Taxation Bureau aimed to provide training for 113 financial personnel from 69 key cross-border enterprises, focusing on international tax policies and addressing tax-related queries [1] - The training lasted for two and a half days, featuring 10 specialized lectures and one collective Q&A session, covering topics such as export tax rebates, corporate income tax settlement, and personal income tax [1] - The training included insights on the application prospects of artificial intelligence in business operations and tax areas, enhancing the understanding of international tax policies among participants [1] Group 2 - The event is part of the "Tax Road Pass · Henan Connects All" service brand for cross-border taxpayers, with plans to publish related content on the Henan Taxation WeChat official account to assist more enterprises in understanding international tax policies [2] - The Henan Provincial Taxation Bureau will continue to collect tax-related demands from cross-border taxpayers to create a fair legal tax environment for both outbound and inbound enterprises [2]

1.打开电子税务局App，点击【我的】-【立即登录】，以自然人身份登录账号。 2.点击下方【办&查】，选择【综合信息】—【信息报告及变更】—【存款账户报告及三方协议签订】进入功能界面；或在首页上方搜索栏中搜索"存 款账户报告及三方协议签订"，点击【搜索】并进入功能界面。 欢迎扫描下方二维码关注： 3.点击下方【新增】，添加存款账户报告，将银行账户【账号】、【账户名称】等信息填写完毕，确认无误后勾选【我已阅知】，并点击【提交】。 4.提交完成后即可看到刚刚提交的存款账户信息， 如需继续签订三方协议，则点击 【签订三方】，在弹窗内选择【批扣标志】和【签订税务机 关】，点击【我已阅知】并【提交】。 6.如果您选择的银行未开通直签业务，请根据弹窗提示，打印纸质三方协议到开户银行办理相关业务。 往期链接 5.提交成功后，即完成三方协议签订，点击下方查看功能模块，即可查看《纳税人存款账户账号报告表》和《授权划缴税款协议书》。 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 ...

办税服务厅积极"瘦身"，是税务部门优化政务服务、提升治理效能的缩影，也为广大线下服务窗口提质 增效提供了有益借鉴 办税服务厅要"瘦身"，更要"强身"。不影响服务质量是"瘦身"的前提，智能化技术广泛应用则是"强 身"的基础。目前，很多办税服务厅都在积极转型，并且"瘦身"后往往智慧味更浓，有的开设了"简易快 办"窗口、"疑难杂症"专区，着重解决个性化、差异化问题，有的将部分"发票领用""综合服务"窗口改 造为远程帮办中心、诉求汇集分析中心、服务运行监控中心。可以说，办税服务厅"瘦身"，不只是简单 的物理调整，而是加强税收管理和服务改革的"化学变化"，也是纳税服务理念的进一步升级。 办税服务厅积极"瘦身"，是税务部门优化政务服务、提升治理效能的缩影，也为广大线下服务窗口提质 增效提供了有益借鉴。近年来，随着数字技术的快速发展，很多政务大厅、银行网点等的线下服务窗口 都面临转型升级。虽然倾向于"少跑马路、多用网路"的人越来越多，但线下服务窗口仍有存在的必要， 不能一刀切地"压缩"。一方面，根据有关规定，政府部门、金融机构等涉及的部分业务仍要通过线下渠 道办理，其中既有监管的需要，也有保证安全、防范风险的考虑；另一方面 ...

Group 1 - The core viewpoint of the article emphasizes the importance of tax credit ratings for enterprises, highlighting the new scoring system for A-level taxpayers which increases their tolerance for errors [2][6] - Starting from the 2023 evaluation, A-level taxpayers can increase their starting score by 1 point for the next year, with a maximum cumulative increase based on consecutive A-level evaluations [2][6] - For example, Company A, which had a B-level rating in 2021 and A-level ratings in 2022 and 2023, will have a starting score of 92 for 2024 [3] - Company B, with A-level ratings in 2021 and 2022 but a B-level rating in 2023, will have a starting score of 90 for 2024 [4] - Company C, which had an A-level rating in 2021, a B-level rating in 2022, and an A-level rating in 2023, will have a starting score of 91 for 2024 [5] Group 2 - The article discusses the impact of non-recurring indicator information on tax credit ratings, stating that companies with such information in the last three evaluation years will start from 100 points, while those without will start from 90 points [8] - It is crucial for enterprises to maintain their tax credit ratings as it affects various aspects of their operations, including financial services, tax policy benefits, and efficient tax processing [12]

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。 供稿：衢州市 局 开化县局 作者： 黄赛雯 叶喆 王娴 来源 浙江税务 欢迎扫描下方二维码关注： ...

Core Insights - The demand for tax services in China is increasing due to the complex tax environment and ongoing reforms such as "business tax to value-added tax" (营改增) and personal income tax adjustments, leading to a projected market size growth from 14.07 billion yuan in 2012 to 34.88 billion yuan in 2024 [1][13]. Market Policy - Continuous tax system reforms in China are prompting the tax service industry to adapt and expand its service offerings, including accurate tax consultation and planning [6]. - The digitalization and modernization of tax administration are enhancing regulatory efficiency and transparency, creating a better business environment [6]. Industry Chain - The upstream of the tax service industry includes hardware and software necessary for tax management, while the downstream consists of various enterprises and individuals requiring tax services [9]. - The increasing number of registered businesses in China, totaling 60.87 million enterprises as of November 2024, is driving demand for tax services [11]. Development Status - The tax service market is expanding significantly, with over 70% of the market share attributed to tax consultation, verification, and agency services [13]. - The "Belt and Road" initiative is expected to open new growth opportunities in the international tax service market as Chinese companies expand globally [13]. Competitive Landscape - The tax service industry in China is highly fragmented, with many small firms; however, several firms have established strong market positions, such as Beijing Meiyuan Maoda Tax Firm and Zhongshui Huijin Jiangsu Tax Firm [15][17]. - The recognition of top-tier tax firms by the China Registered Tax Agent Association indicates a competitive environment where firms are striving for quality and client satisfaction [15][16]. Development Trends - Future tax services will increasingly leverage technologies like big data, cloud computing, and artificial intelligence to enhance service delivery and risk management [21]. - The demand for cross-border tax services is expected to rise as more Chinese enterprises engage in international business, necessitating expertise in international tax regulations [21].

人民网长沙5月10日电 为精准服务辖区上市公司发展，提升企业税务合规管理水平，5月9日上午，湖南 湘江新区税务局在金星路办公区举行2025年"纳税人学堂"第十五期培训活动。本次培训以"上市公司税 收政策与实务"为主题，吸引了辖区内近七成上市公司的财务人员参与。 活动伊始，湘江新区税务局党委委员、副局长唐坤作开班致辞："上市公司是区域经济高质量发展的重 要引擎，税务管理水平直接影响市场信心和区域营商环境。本次培训旨在通过专业化政策解读和实务指 导，助力企业筑牢税务风险防线，在资本运作、利润分配等关键环节实现规范发展。" 下一步，湖南湘江新区税务局将持续深化"定制化服务"，为不同规模、不同发展阶段的企业提供精准政 策支持。本年度纳税人学堂还将围绕新质生产力企业培育、大学生创新创业等主题开展系列专题培训， 持续为经营主体提供"靶向式"政策辅导，助力优化区域税收营商环境，为打造具有全国竞争力的资本市 场"湘江板块"注入税动力。(熊沁琬) 本次培训特邀中国注册税务师协会理事、湖南省第二十届政协委员朱志春女士担任主讲。课程聚焦上市 公司全生命周期涉税场景，通过"政策解析+案例分析"的形式，着力破解资产重组涉税难题、着力规 ...