欢迎扫描下方二维码关注： 暂估成本一直没有取得 ิ需要调整? 如果企业在汇算清缴期结束前, 仍 然没有取得暂估成本对应的发票,则暂 估成本不能在当年度税前扣除，需要进 行企业所得税纳税调整,否则面临虚列 成本费用的风险。 中国税务报 汇算结束后取得暂估成 本的发票，如何处理? 税法规定，对企业发现以前年度实 际发生的、按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。 因此,企业在汇算清缴结束后取得 暂估成本的发票,应做专项申报及说明 后,追补至该项目发生年度计算扣除。 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。 @中国税务报 来源：中国税务报 制图：刘耘 责任编辑：杨梦茹 李嘉萱 (010)61930016 来源 中国税务报 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， ...

（来源：湖州日报） 转自：湖州日报 "书记领办+青年领衔"，激发队伍合力。部署开展"抓落实 敢担当 作表率"实干争先行动，推动全市税务 系统党组织书记和青年干部代表"双带头"领办项目，通过公示承诺、亮晒比拼促进40个"书记领办"项 目、19个"青年领衔"项目落地见效。创新职级公务员"点将+揭榜"机制，组建4个专项工作组，推动11名 职级干部在政策研究与改革攻坚中担当作为。 集成资源推改革，服务发展大局。针对项目推进堵点，建立改革项目OKR评估专职工作组，统筹资源 破解难题。党委班子积极荐优，推动"税链通"增值服务项目，纳入《湖州市构建现代化产业体系 推进 新型工业化2025年度工作计划》《关于加快推进制造业换新的实施意见（2025-2027年）》。推进部门 协作，与市委社工部建立赋能新兴领域高质量发展工作机制，与市工商联建立"税商"协作助力民营企业 高质量发展工作机制，获市委副书记吴智勇批示肯定。 市税务局党委理论学习中心组 党的二十届四中全会通过的"十五五"规划建议擘画五年、引领发展，强调坚持和加强党的全面领导是推 进中国式现代化的根本保证，要求统筹推进各领域基层党组织建设，增强党组织政治功能和组织功能， ...

Core Insights - The report emphasizes the theme "Intelligent Start, Green Future," showcasing Ernst & Young's (EY) practices and achievements in economic prosperity, green future, social good, and governance paradigms [1][2]. Economic Prosperity - EY has executed over 100,000 overseas service projects in the past three years, covering 90% of the Belt and Road countries, supporting Chinese enterprises in internationalization [26]. - The company actively participates in regional development strategies, receiving certifications such as "Regional Headquarters of Multinational Corporations" [1][2]. Green Future - EY aims to achieve net-zero emissions by 2050 or earlier, with a near-term goal of carbon neutrality in operations by FY2025 through purchasing carbon credits and green power certificates [2][28]. - The company has reduced carbon emissions by over 30 tons in the fiscal year and has implemented green operational measures, including promoting LEED-certified workplaces [2][31]. Social Good - EY focuses on talent development, with female employees making up 65% of the workforce and 53% in leadership roles. The company invested 55.53 million yuan in employee training, with over 90,000 hours dedicated to ESG-related training [2][30]. - Through the EY Ripples program, 7,089 volunteers contributed a total of 11,000 hours of service, positively impacting approximately 2.83 million people [2][29]. Governance Paradigm - EY has established a comprehensive ESG governance structure and risk management framework, achieving a 100% completion rate for ethics and compliance training [2][33]. - The company actively participates in industry standard-setting, contributing to ESG disclosure and green finance discussions [2][33]. Future Directions - EY plans to deepen its "All in" strategy, leveraging AI for business innovation and enhancing green transformation practices [2][30].

"'税'字从何而来？陶陶一家人经历了哪些有趣的税收故事……"近日，宜兴市税务局"青蓝税月·童行筑梦"税务夏令营在该局新时代文明实践基地开营，20 余名青少年参与了一场别开生面的税收知识体验。 "我们'青税'团队精心设计了基地参观、税收历史微课堂、手偶剧等内容，在轻松愉快的氛围中播撒税收种子，为青少年成长注入'税'力量。"宜兴市税务 局办公室主任嵇玉明介绍。未来，宜兴市税务局将进一步丰富"东坡讲学"税收普法讲堂的内涵，做深、做实、做出延续性。特别值得期待的是，"手偶剧 移动课堂"将作为重要载体，在未来三年内走进乡村、社区等场所开展百场演出。通过寓教于乐的形式，以孩子们喜闻乐见的方式普及税收知识，培养青 少年的税收法治意识，进而带动家庭、影响社会，形成"教育一个孩子，带动一个家庭，影响整个社会"的良性循环，共同筑牢未来税收法治社会的根基。 周丽娟 陈怡伶 校对 陶善工 税务人员身着古装化身"苏东坡"，以"买田阳羡"历史典故为引，生动讲解税收的起源和发展历程，沉浸式的教学让参与者耳目一新。活动还通过手偶剧 《陶陶一家人的税收故事》，结合日常生活，将个人所得税专项附加扣除、新能源汽车减免税政策、发票开具等专业知识进行 ...

Group 1: Economic Development Strategy - The "15th Five-Year Plan" aims to achieve significant progress in modernizing Guangxi alongside the nation, focusing on high-quality development [1] - The plan emphasizes the importance of political responsibility and innovation to ensure effective implementation [1][2] - The strategy includes enhancing economic reforms to drive high-quality development and address new challenges [2][3] Group 2: Industrial and Technological Advancement - Guangxi plans to leverage its unique geographical and resource advantages to develop advanced manufacturing and become a key industrial base [3] - The region will focus on integrating artificial intelligence and modernizing ten key industries to boost economic growth [3] - The contribution of high-tech manufacturing to tax revenue has been increasing, indicating a positive trend in economic vitality [3] Group 3: Taxation and Financial Management - The tax system will focus on compliance and risk management to ensure stable revenue generation while fostering new tax sources [4] - Policies will be tailored to support industries like artificial intelligence and green development, enhancing the precision of tax incentives [4] - The tax authority aims to improve the business environment and support local enterprises in enhancing international competitiveness [4] Group 4: Cultural and Tourism Development - The plan aims to stimulate cultural innovation and create a strong cultural tourism sector, enhancing Guangxi's global appeal [5] - The region's forestry industry is projected to exceed 1.069 trillion yuan in output value by 2024, showcasing its growth potential [5] Group 5: Health and Social Welfare - The strategy includes improving the social security system and promoting health initiatives to enhance the quality of life for residents [7] - The healthcare system will focus on reforming medical services and integrating technology to improve accessibility and efficiency [8] - Emergency management will prioritize safety and stability, enhancing the region's resilience to risks and disasters [8]

Core Viewpoint - The announcement by the Ministry of Finance and the State Taxation Administration clarifies the execution standards for resource tax policies, effective from December 1, 2025, addressing various issues in tax management and compliance [2][3][4]. Group 1: Tax Exemption and Taxable Products - The announcement specifies situations where resource tax is not applicable, such as products confiscated by administrative bodies and certain construction materials used for backfilling [5][6]. - It details the taxable categories for products like condensate oil and mixed light hydrocarbons extracted from crude oil and natural gas, aligning them with existing tax categories [3][5]. Group 2: Taxable Objects and Definitions - The announcement further clarifies the definitions of taxable objects, including coal, rare earth minerals, and salt products, to reduce disputes between taxpayers and tax authorities [3][6][7]. - It emphasizes the importance of precise definitions for strategic resources to ensure consistent tax application across regions [4][6]. Group 3: Transfer Pricing and Compliance - The announcement outlines acceptable justifications for significantly low transfer prices in related transactions, providing four specific scenarios [3][8]. - Tax authorities are empowered to adjust taxable sales amounts if no valid justification is provided for low pricing in related transactions [8][9]. Group 4: Tax Calculation and Management - The announcement introduces detailed methods for calculating tax exemptions and reductions, including formulas based on production ratios and average sales prices [9][10]. - It mandates that taxpayers maintain proper documentation to support claims for tax exemptions or reductions [10][11]. Group 5: Tax Obligation Timing - The announcement specifies the timing for tax obligations based on various sales methods, ensuring clarity on when tax liabilities arise [12][12]. - It outlines the conditions under which tax obligations are triggered, such as direct payments or credit sales [12][12]. Group 6: Implementation Timeline - The new policies will be implemented starting December 1, 2025, with prior unresolved matters to be handled according to the new guidelines [12].

每经记者｜张钟尹 每经编辑｜王可然 7月20日，全国县乡国税地税机构正式合并，所有县级和乡镇新税务机构统一挂牌，标志着全国省市县 乡四级税务机构分步合并和相应挂牌工作，经过36天的努力至此全部完成。 同日，中共中央办公厅、国务院办公厅印发《国税地税征管体制改革方案》，明确国税地税机构合并后 实行以税务总局为主、与省区市党委和政府双重领导的管理体制。 分设24年的国地税机关合二为一。《改革方案》强调，通过改革，逐步构建起优化高效统一的税收征管 体系，为纳税人和缴费人提供更加优质高效便利服务，提高税法遵从度和社会满意度，提高征管效率， 降低征纳成本，增强税费治理能力，确保税收职能作用充分发挥，夯实国家治理的重要基础。 按照《改革方案》要求，先合并国税地税机构再接收社会保险费和非税收入征管职责，先把省（区、市 以及计划单列市，以下统称省）税务局改革做稳妥再扎实推进市（地、州、盟，以下统称市）税务局、 县（市、区、旗，以下统称县）税务局改革的步骤。 6月15日，全国各省（自治区、直辖市）级以及计划单列市国税局、地税局合并且统一挂牌。7月5日， 全国各市级国税局、地税局合并，535个市级新税务局集中统一挂牌并对外履行职 ...

Core Viewpoint - The Ghanaian government aims to maintain fiscal discipline and structural reforms in its 2026 budget to ensure macroeconomic stability achieved in 2025, focusing on economic transformation and job creation [1] Fiscal Strategy - The budget emphasizes a comprehensive fiscal strategy based on prudent spending, improved tax compliance, and a fair tax system [3] - The government targets a primary surplus of 1.5% of GDP and aims to maintain single-digit inflation and stable exchange rates [1][2] Revenue Generation - The finance minister attributes economic improvement to stricter spending controls and effective tax collection, with non-oil tax revenue as a percentage of GDP rising from 7.8% to 8.7% [2] - The government plans to increase non-oil revenue from an estimated 15.1% of GDP in 2025 to 15.7% in 2026 through tax reforms [3] Tax Reforms - Key tax reforms include modernizing the VAT system, reducing the VAT rate from 21.9% to 20%, and raising the VAT registration threshold from 200,000 to 750,000 cedis [3] - The government expects these reforms to save businesses and households approximately 57 billion cedis in 2026 [3] Digital Tax Management - The Ghana Revenue Authority (GRA) plans to introduce new digital tools for tax management, including electronic devices for monitoring taxable transactions and a digital platform for VAT collection on cross-border e-commerce [4] - Comprehensive reviews of the Income Tax Act, Customs Act, and Excise Tax Act will align Ghana's tax system with global best practices [4] Customs and Trade Efficiency - To address tax losses at ports, the government will deploy an AI-driven pre-arrival inspection system to detect undervalued and misclassified goods, enhancing customs revenue [5] - The government aims to streamline spending by eliminating low-value projects and reallocating funds to infrastructure, energy, agriculture, and education [5] Social Programs and Public Spending - The budget reinforces commitments to social programs such as the Livelihood Empowerment Against Poverty (LEAP) and the National Health Insurance Scheme [6] - The government will integrate the Ghana Electronic Procurement System with the Ghana Integrated Financial Management Information System to improve public spending efficiency and transparency [6]

责任编辑：江钰涵 ...

Core Points - Many UK companies may suddenly receive a Notice of Penalty Determination from HM Revenue & Customs (HMRC) during their initial operations or when changing accounting agents, indicating automatic fines for late submission of Corporation Tax Returns or late payment of corporation tax [1] - Companies are subject to fixed penalties for late submissions and may incur daily penalties and tax-geared penalties if delays continue, as outlined in the Finance Act 2009 [1] Summary of Corporation Tax Filing and Payment - The Corporation Tax Return (CT600) must be submitted within 12 months after the accounting period ends, while corporation tax payment is due 9 months and 1 day after the accounting period ends [3] - Late filing penalties are automatically triggered after the deadline, and late payment penalties are calculated based on the number of days delayed [3] Appeals and Reasonable Excuse - Companies have the right to appeal against penalties within 30 days of the notification date, citing either incorrect penalty determination or reasonable excuses for non-compliance [4] - Reasonable excuses include unforeseen circumstances that prevented compliance, such as the death of a director, sudden illness, system failures, or natural disasters [6] Acceptable and Unacceptable Reasons - Acceptable reasons for appeal include unforeseen events like the death of a director or technical issues with HMRC systems [6] - Unacceptable reasons include insufficient funds, difficulties with HMRC's online system, or negligence [7][8] Preparing for an Appeal - Companies should first identify the reason for the delay and confirm if it falls under the category of reasonable excuses [9] - Evidence must be collected to support the appeal, including medical documents, communication records with accountants or HMRC, and screenshots of system errors [10] - A professional appeal letter should be drafted, detailing the reasonable excuse, its impact on compliance, and requesting the cancellation or reduction of the penalty [11]